JP2003167985A - Cash flow management system and management method - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To solve the problem in an accounting system that a cash flow has not been able to easily calculate although data related to cash flow are important data related to the continuation of a business management, and since the complicated work by a person having special knowledge is required to obtain the date related to cash flow, the cash flow data changing from day to day has not been able to easily obtain. <P>SOLUTION: A cash-flow result management file, a sales and buying-in budget management file, a sales and buying-in closure management file, a bill management file, an expense management file, an asset and debt management file are mutually combined to perform the exchange of necessary data, the necessary data is also inputted, and the necessary data is read and arithmetically processed, thereby, the cash flow data can be easily obtained. The business can be further improved by using commercially available software. <P>COPYRIGHT: (C)2003,JPO

Description

Detailed Description of the Invention

[0001]

TECHNICAL FIELD The present invention relates to a cash processing system and a cash processing method.

[0002]

2. Description of the Related Art Financing is the most important issue for business management. For example, if sales are carried out smoothly and cash flow is poor, even if the management itself is in the black, the bills will not be delivered and the company will go bankrupt. On the other hand, even if sales are sluggish, they will not go bankrupt if they continue to manage their cash. In addition, in order to improve cash flow, you will apply for borrowing from financial institutions such as banks, but in addition to the management condition,
If you are not able to fully explain your cash flow by presenting a cash flow table, you may not be able to borrow.

[0003]

However, in spite of the data relating to the survival of corporate management, such data relating to cash flow cannot be calculated easily by the accounting systems used up to now, and the accounting circumstances are not solved. Those who are familiar with are calculated and asked for by themselves when necessary. In addition, even if there is a cash management system, it is complicated, has not only specialized knowledge, but also poor linkage with commercially available accounting software, etc., and it is necessary to input the data necessary for the cash management system again. There is a problem that it is complicated, an input error may occur, and it cannot be applied when speedy processing is required.

[0004]

[Means for Solving the Problem] The present invention is to solve the above-mentioned problems. That is, the first invention of the present invention is a cash flow performance management file, a sales / purchase budget management file, and a sales / purchase management file. Display the cash flow management schedule file from the receipt management file, the bill management file, the expense management file, the asset and liability management file, the device that takes in the necessary data from each of the above files and processes the data. It is a cash management system that has become possible.

A second invention of the present invention is the cash management system according to the first invention of the present invention, wherein the input means is connected to the arithmetic processing unit.

Further, the third invention of the present invention is, the above cash flow management file, the above sales / purchase budget management file, the above sales / purchase closing management file, the above bill management file,
Data to be input to at least one of the expense management file and the asset / liability management file is commercially available financial management software, sales management software, bill management software,
It is a cash management system that has a function of importing from any of the purchase management software.

Still further, a fourth aspect of the present invention is to record the cash flow management data in a cash flow management file, to record the sales / purchase budget management data in the sales / purchase budget management file, and・ Recording the purchase closing management data in the sales / purchasing closing management file, recording the bill management data in the bill management file, recording the expense management data in the expense management file, and asset liability management data To record in the asset and liability management file,
It is a cash management method including a step of fetching necessary data from each of the files and performing a calculation process, and a step of displaying a cash flow schedule specification from the calculation processing step.

A fifth aspect of the present invention is the cash management method according to the fourth aspect of the present invention, wherein an input step is connected to the arithmetic processing step.

Further, a sixth aspect of the present invention is to record the cash flow management data in a cash flow management file, to record the sales / purchase budget management data in a sales / purchase budget management file, and to sell the sales.・ The step of recording the purchase closing management data in the sales / purchase closing management file, the step of recording the bill management data in the bill management file, the step of recording the expense management data in the expense management file, the asset liability management data A cash flow management method having a step of importing data to be input to at least one of the steps of recording an asset / liability management file from any of commercially available financial management software, sales management software, bill management software, and purchase management software Is.

[0010]

EXAMPLE An example of the present invention will be described as Example 1 with reference to FIGS. FIG. 1 is a block diagram showing the configuration of the cash management system of the present invention, which is composed of a personal computer (hereinafter referred to as "personal computer"). The basic file relating to accounting in this embodiment is composed of a financial management file 1, a sales management file 2, a bill management file 3, and a purchase management file 4.

The financial management software 1 includes a bank name, a current account amount, a borrowing amount, a loan repayment amount, an expected repayment date, a receivable amount, a receivable payment date, a payable amount, a payable payment date, and a salary amount. Data necessary for financial management such as salary payment date is input every day, and the data necessary for financial management is obtained by the financial management software 1. Sales management software 2
The sales management software 2 is used to enter data necessary for sales management such as sales destination, sales by sales destination, sales product name, sales by product, sales date of each product. This is what gives us the data we need. The bill management software 3 includes a bank name, a bill payee, a bill receivable, a bill receivable date, an account receivable, an account receivable, an account receivable date, an account payable customer, an account payable date, an account payable date, Data necessary for bill management such as bill paying destination, bill pay amount, bill pay date, etc. are input every day, and the data required for bill management is obtained by the bill management file 3. In the purchase management software 4, the data necessary for the purchase management such as the supplier, the purchase amount according to the supplier, the purchase product name, the purchase amount according to the product, and the purchase date of each are input every day. The purchase management file 4 is used to obtain data necessary for purchase management.

As shown in FIG. 1, the financial management software 1, the sales management software 2, the bill management software 3 and the purchase management software 4 are an online system with a bank 5, a customer 6, a business partner 7 or a slip. It is composed of exchanges. For example, transfer from bank 5, withdrawal, transfer of funds,
Transaction details including deposits and withdrawals are input to the financial management software 1 through the firm banking software 8.

As shown in FIG. 1, the financial management software 1, the sales management software 2, the bill management software 3 and the purchase management software 4 are connected in an interlocking manner so that necessary data can be exchanged with each other. It is a system for communication. For example, in the financial management software 1, in addition to the transaction details data from the farm banking software 8 described above,
The sales management software 2 takes in sales data, the bill management software 3 takes bills and notes data, and the purchase management software 4 takes in purchase data.

Next, an embodiment of a cash management system (hereinafter, referred to as a "master of cash management" as needed) which is the essence of the present invention will be described with reference to FIG. In FIG.
The system surrounded by a dotted line in the figure relates to the cash management system.

In FIG. 1, 9 is a cash flow management file, 10 is a sales / purchase budget management file, 11 is a sales / purchase closing management file, 11a is an automatic bill generation form, 12 is a bill management file, and 13 is Expense management file, 14 is an asset liability management file, 14a is a debt repayment plan form, 15 is a collection of cash flow statement data (hereinafter referred to as "master") that stores necessary data from the above files, 16 is an asset liability balance master, 17 Is a total output device for calculating cash flows from data of the cash flow statement master 15 and the asset / liability balance master 16 and summing the output of the results, 17a is a cash register form, and 17b is a screen display output device showing the cash register form.

The cash flow management file 9 of this system
Then, as shown in FIG. 2, at the beginning of the month, the asset and liability balances such as the account balance, fixed deposit, investment balance and cash are read from the balance master 1a of the financial management software 1 and the asset and liability balance master 16 is read.
Save to. In this case, if you need to add or change,
Data relating to cash, small amount cash, ordinary and checking accounts, etc. are directly input to the asset / liability balance master 16 from the fund / liability balance input device 1b using a screen as shown in FIG.

Further, the actual journals are read from the financial management software 1 at any time and used as the journal detail master 1d.
The cash flow statement is updated based on the data of d and sent as the cash flow statement master 15. In this case, when additions or changes are required, it is possible to use the screen as shown in FIG. 4 from the actual journal entry device 1e for bank transfer, bill collection, bill discount, loan, bill settlement, automatic withdrawal, etc. The data is input to the actual journal entry input device 1e, the data of the journal detail master 1d is added and changed based on the data, and the cash flow statement is updated and sent to the cash flow statement master 15 as data.

In the sales budget management file of the sales / purchase budget management file 10 of this system, in the case of a small group as shown in FIG. 5, the sales budget input device 10a is set at the beginning of the period.
As shown in Fig. 6, code name, customer, end-of-month closing month-end payment customer, end-of-month closing second-end payment customer, planned sales month,
Input planned sales amount. On the other hand, in the case of a large group, from the budget bill discount input device 10b, as shown in FIG. 7, the department, the planned collection date, the bill due date, the amount of the loan, the customer,
A discount financial institution, a discount rate, a payee, etc., and a customer, a planned collection date, a due date, an amount to be paid out, a discount date, an amount to be received, etc. are inputted as shown in FIG. The data from the sales budget input device 10a or the budget bill discount input device 10b becomes the data of the sales budget master 10c, and this data is used as scheduled journal data in the sales budget creation device 10d.
It is saved as data of e.

On the other hand, in the purchase budget management file of the sales / purchase budget management file 10, as shown in FIG. 5, from the purchase budget input device 10f at the beginning of the period, the accounting period, department, code, transaction as shown in FIG. First, the end of the month and the second after the end of the month. The data of the purchase budget input device 10f becomes the data of the purchase budget master 10g, and this data is saved as scheduled journal data in the purchase budget preparation device 10h as data of the journal entry master 10e.

The data stored in the journal entry detail master 10e from the sales budget creation device 10d and the data stored in the journal entry detail master 10e from the purchase budget creation device 10h are used as cash flow statement update data. It is saved as data of the detail master 15.

Further, the sales / purchase closing management of this system 11
In the sales closing file of, as shown in FIG. 10, the data such as the code name, the customer, the customer who pays the end of the month after the end of the month, the customer who pays the end of the month after the end of the month, the sales date, and the sales are read from the financial management software 2. The sales closing result data is the sales closing master 11b data, and this data is saved as scheduled journal data in the collection schedule creation device 11c as the journal detail master 11d data. In this case,
When additions / changes are necessary or when collection conditions are specified in detail, using the screen from the sales closing input device 11e as shown in FIG. 11, the department, the process category, the billing month, the sales amount, and the payment schedule Date, scheduled collection date, collection amount, cash collection item,
Data regarding the cash collection branch number and the like is input and saved as data of the sales closing master 11b. Further, from the sales contract bill discount input device 11f, a screen as shown in FIG. 7 is used to display the department, the planned collection date, the bill date, the amount to be drawn out, the customer, the discount financial institution, the discount rate, the payee, etc. As shown in, the data regarding the customer, the planned collection date, the due date, the amount to be dispensed, the discount date, the received amount, etc. are input and stored as the data of the sales tightening master 11b. Then, the sales end master input device 11e
The data stored in the sales closing master 11b and the data stored in the sales closing bill discount input device 11f in the sales closing master 11b are stored as scheduled journal data in the journal detail master 11d.

On the other hand, in the purchase management file of the sales / purchase management file 11, the purchase management file 4 to the code name, the customer as shown in FIG. Read the data related to the purchase such as the end-of-month closing month-end payment customer, the month-end closing two-month payment recipient, payment date, and payment amount, and use it as the purchase closing actual data as the purchase closing actual data of the purchase closing master 11g. The data is saved as scheduled journal data in the payment schedule creation device 11h as data of the journal detail master 11d. In this case, when additions / changes are necessary or when the payment conditions are specified in detail, the department, process classification, purchase accounting month are displayed using the screen as shown in FIG. 12 from the purchase closing input device 11i. , Purchase amount, expected payment date, payment type (cash, bill), payment date, payment amount, bill due date, etc., and purchase closing master 11g
Data is added and changed and saved as scheduled journal data as data of the journal entry master 11d.

Further, as shown in FIG. 10, in the bill management file of the purchase / closing bill management file 11 of the sales / purchase closing management file 11, the bill drawing data generation device 12a uses a screen as shown in FIG. , Bill payment date, Drawout date, Drawout destination, Bill type, Due date, Drawout amount, Drawout bank, etc. are provided, the data of the closing master 11g is provided, and it is saved as the data of the journal entry master 11d as scheduled journal data. . Then, the collection schedule creating device 11c uses the data of the journal detail master 11d as the scheduled journal data, and the payment schedule creation device 11h uses the data of the journal detail master 11d as the schedule journal data to update the cash flow detail data to the cash flow detail master 15. Send as. Then, the bill of exchange automatic generation list 11a is taken out as a form as required. In this case, the data input to the bill drawing data generation device 12a provides the bill drawing data to the bill management software 3 via the bill drawing master 12b.

Furthermore, the bill management file 12 of this system
Then, as shown in FIG. 14, the data created by the cash exchanging schedule preparation device 12c from the bill management software 3 is saved as scheduled journal data as data of the journal entry master 12d at any time. On the other hand, bill discount input device 12e
From the screen as shown in FIG. 15, the department, the drawing date, the stated date, the payment date, the due date, the bill type (promissory note, bill of exchange), the bill number, the issuer, the payer, the endorser, the issuing bank,
Input the discount financial institution, etc., and use the screen as shown in FIG. 16 to select the department, discount date, discount financial institution, discount rate,
Input the bill number, bill type (promissory bill, bill of exchange), issuing bank, date, drawing amount, discount date (display item), received amount, etc. This data is sent to the discount schedule preparation device 12g as the data of the discount bill master 12f, and the data prepared by the discount schedule preparation device 12g is stored as the schedule journal data as the data of the journal specification master 12d. Then, the scheduled journal data created by the cash conversion schedule creation device 12c and stored in the journal detail master 12d,
Journal details master 12 created by the discount schedule creation device 12g
The cash flow statement is updated with the planned journal data stored in d and sent to the cash flow statement master 15 as data. Further, the data of the discount bill master 12f from the bill discount input device 12e is supplied as data to the bill management software 3 via the scheduled data reflecting device 12h.

Furthermore, in the expense management file 13 of the present system, as shown in FIG.
As shown in FIG. 3a to FIG. 18, past accounting periods, departments, sales, expenses (raw material cost, miscellaneous salary, retirement allowance, consumables cost, repair cost, freight), etc. are analyzed, and as shown in FIG. The accounting period, department, sales, variable expenses (miscellaneous pay, consumables, repairs, freight, interest discount rate, miscellaneous income), etc. are further shown in FIG.
As shown in, input the future accounting period, department, sales, and variable expenses (raw material cost, miscellaneous salary, consumables cost, repair cost, freight, interest discount rate, miscellaneous income), etc.
The data 3b is supplied to the variable cost schedule preparation device 13c, and this data is saved as the scheduled journal data in the variable cost schedule preparation device 13c as the data of the journal entry master 13d.

At the beginning of the term, the fixed cost input device 13e, as shown in FIG. 17, indicates the subject, payment date, payment amount, holiday payment category (previous business day, current day, next business day), etc. as shown in FIG. Then, as shown in FIG. 22, the year, month, subject, date, payment amount, withdrawal classification, etc. are input to be processed corresponding to the calendar and supplied to the fixed cost schedule preparation device 13g as data of the fixed cost master 13f. This data is saved as data of the journal entry master 13d as scheduled journal data by the fixed cost schedule creation device 13g.

Furthermore, the lease payment input device 13h may be added at any time.
23. As shown in FIG. 23, data relating to lease payment, that is, department, processing classification, lease management number, property name, lease rate, payment date, payment amount, etc. are input and used as data of the lease payment master 13i. 1
3j, and this data is stored as data of the journal entry master 13d as scheduled journal data in the lease payment schedule preparation device 13j. Furthermore, as occasion demands, the process entry, the process date, the department, the subject, the amount, etc. are input from the scheduled journal entry device 13k as shown in FIG.
It is saved as data of d.

In this way, the variable cost schedule preparation device 13
The data of the journal statement master 13d as the scheduled journal data in c, the data of the journal statement master 13d as the scheduled journal data in the fixed cost schedule preparation device 13g, and the journal statement master as the scheduled journal data in the lease payment schedule preparation device 13j. 13d data and data of the journal entry master 13d as scheduled journal data in the scheduled journal input device 13k,
The cash flow statement data is updated from and is stored as data of the cash flow statement master 15.

Next, in the asset / liability management file 14 of this system, as shown in FIG.
4a to 26, as shown in FIG.
The loan collection schedule creation device 14c inputs the loan date, the loan amount, the collection contract date, the collection amount, etc., and processes them as data of the loan master 14b, and the journal entry master as the data of the loan collection schedule and the planned journal entry data. It is saved as data of 14d.

Further, from the loan input device 14e, as shown in FIG. 27, the department, processing classification, loan No, financial institution, name, deposit amount, deposit item, repayment month, repayment contract date, repayment amount, etc. are displayed at any time. The data is input and processed by the debt repayment schedule preparation device 14g as the data of the debt master 14f, and the data of the repayment of the debt is saved as scheduled journal data as the data of the journal entry master 14d.

Further, from the fixed deposit input device 14h to FIG.
As shown in 8, the fixed deposit master by inputting the department, processing category, number, deposit financial institution name, deposit date, deposit amount, interest rate, maturity date, deposit date (display item), deposit amount (display item), etc. Fixed deposit creation device 14 as data of 14i
journal entry master 14 as scheduled journal data
It is saved as data of d. Then, the journal data of the loan collection schedule preparation device 14c, the loan data of the loan repayment plan preparation device 14g, and the planned journal data of the fixed deposit schedule preparation device 14j. Are input to the data of the journal detail master 14d, and as a result, the cash flow detail is updated and stored as the data of the cash flow detail master 15.

In this way, as shown in FIG. 1, the data of the performance details from the cash management performance management file 9, sales /
Schedule detail data from the purchase budget management file 10, schedule detail data from the sales / purchase closing management file 11,
Data of schedule details from the bill management file 12, data of schedule details from the expense management file 13, and data of schedule details related to repayment / collection from the asset / liability management file 14 are aggregated in the cash flow statement master 15, and the cash flow statement master The data necessary for cash flow 15 and the data from the asset / liability balance master 16 are totaled by the total output device 17 and the cash flow table is output on the cash register 17a or the screen 17b.

As shown in FIG. 30, the types of outputs are the monthly cash flow table breakdown checklist, cash flow statement (direct method) breakdown checklist, and cash flow statement (indirect method) breakdown. It is a collation table, a monthly cash flow transition table, and the like, and at any time, a daily cash flow table, a cash flow detailed table, a daily cash flow statement breakdown table, a daily cash flow check table, and the like.

FIGS. 31 to 35 show output screens relating to cash flow, FIG. 31 is a daily schedule check screen for the entire company, FIG. 32 is a printout screen showing the cash flow by date, and FIG. 33 is FIG. Screen for printout of cash flow statement, FIG. 34 is a day schedule check screen for a department or establishment (hereinafter represented by a department), FIG.
Reference numeral 5 is a day-to-day table matching screen in relation to the bank in the department. In FIG. 31, the balance shows the balance on the business end date of the day, and the minimum balance shows the case where the balance becomes the smallest when the funds are put in and out on that day. Therefore, if the minimum balance of the day is displayed as a negative value, you must wait for payment and make a cash flow.

Further, as shown in FIG. 34, the balance and minimum balance in each department serve as information on cash flow for each department,
Further, as shown in FIG. 35, cash flow information can be obtained in relation to the transaction bank, so that it is possible to prevent short-circuiting of funds by exchanging deposits between banks.

Up to now, the financial management software 1, the sales management software 2, the bill management software 3, the purchase management software 4, the farm banking software 8 and the cash management result management file 9, the sales / purchase budget management that have been produced in-house. File 1
0, sales / purchase closing management file 11, bill management file 12, expense management file 13, asset / liability management file 1
Although 4 has been described as inputting data to each, data is exchanged between each software and / or each file in order to reduce the complexity of transcribing work, one input per data By doing so, the system will reduce the complexity of transcription work and prevent transcription mistakes.

Further, the financial management software 1, the sales management software 2, the bill management software 3, the purchase management software 4, and the farm banking software 8 may be commercial management software rather than newly created by themselves. The following table shows the commercially available software currently applied to this system.

[0038]

As described above in detail, the following effects can be obtained by the present invention. It is possible to manage the budget plan, provide simulations necessary for the operation of working capital, and provide various schedule materials, and make it easy for managers and accounting managers to make cash flow decisions. Daily cash flow results and schedules can be obtained for each company and bank account, so cash flow will not fail. Since bank holidays and legal holidays can be managed with a calendar to manage daily deposits and withdrawals that reflect holidays, troubles caused by holidays can be eliminated. As cash flow management data, a daily balance sheet, a current balance trial balance sheet, a monthly cash balance transition chart, and a monthly cash flow transition calculation chart can be easily obtained in a timely manner. Since the cash flow simulation can be easily done, when funds are raised by maturity / cancellation / billing discount of bills, endorsement of bills, and debt, it is possible to immediately reflect on the balance sheet, and as a result, the optimal financing method can be selected. .

Since the repayment method can be easily simulated, an optimum repayment plan can be established. Since a simulation of the lease payment can be done, the friendly use of funds can be achieved by comparing the lease and purchase. Master data can be imported from popular sales / purchase management software on the market, so data input is reduced and the latest fund balance can be accurately grasped. An inexpensive system allows timely and optimal cash management. That is, there is no need to borrow extra money from banks, no extra bills, and no cash is needed.

[Brief description of drawings]

FIG. 1 is a system-related diagram showing an embodiment of the present invention.

FIG. 2 is a system diagram of a cash flow management file according to an embodiment of the present invention.

FIG. 3 is a view showing an example of a slip input screen.

FIG. 4 is a view showing an example of a slip input screen.

FIG. 5 is a system diagram of a sales / purchase budget management file in the embodiment of the present invention.

FIG. 6 is a view showing an example of a slip input screen.

FIG. 7 is a view showing an example of a slip input screen.

FIG. 8 is a view showing an example of a slip input screen.

FIG. 9 is a view showing an example of a slip input screen.

FIG. 10 is a system diagram of a sales / purchase closing management file according to the embodiment of the present invention.

FIG. 11 is a view showing an example of a slip input screen.

FIG. 12 is a view showing an example of a slip input screen.

FIG. 13 is a view showing an example of a slip input screen.

FIG. 14 is a system diagram of a bill management file in the embodiment of the present invention.

FIG. 15 is a view showing an example of a slip input screen.

FIG. 16 is a view showing an example of a slip input screen.

FIG. 17 is a system diagram of an expense management file according to the embodiment of the present invention.

FIG. 18 is a view showing an example of a slip input screen.

FIG. 19 is a view showing an example of a slip input screen.

FIG. 20 is a view showing an example of a slip input screen.

FIG. 21 is a view showing an example of a slip input screen.

FIG. 22 is a view showing an example of a slip input screen.

FIG. 23 is a view showing an example of a slip input screen.

FIG. 24 is a view showing an example of a slip input screen.

FIG. 25 is a system diagram of an asset / liability management file according to an embodiment of the present invention.

FIG. 26 is a view showing an example of a slip input screen.

FIG. 27 is a view showing an example of a slip input screen.

FIG. 28 is a view showing an example of a slip input screen.

FIG. 29 is a view showing an example of a slip input screen.

FIG. 30 is a system diagram of an aggregate output file according to the embodiment of this invention.

FIG. 31 is a daily schedule check screen for a company in the example of the present invention.

FIG. 32 is a screen showing an output of a date order date table in the embodiment of the present invention.

FIG. 33 is a screen of the output of the cash flow table in the embodiment of the present invention.

FIG. 34 is a daily schedule check screen for a department in the example of the present invention.

FIG. 35 is a day schedule check screen for a bank in the embodiment of the present invention.

[Explanation of symbols]

1 ... Financial management software 2 ... Sales management software 3 ... Bill management software 4 ... Purchase management software 5 ... Bank 6 ... Customer 7 ... Customer 8 ... Farm banking software 9: Funds management record management file 10 ... Sales / purchase budget management file 11 ... Sales / purchase closing management file 12 ... Bill management file 13 ... Expense management file 14 ・ ・ ・ Asset liability management file 15 ... Master of cash flow statement 16 ... Asset and liability balance master 17 ... Total output device 17a: Cash register form 17b ... Financing display screen output device

Claims (6)

[Claims] [Claim 1] A cash flow management file, a sales / purchase budget management file, a sales / purchase closing management file, a bill management file, an expense management file, an asset / liability management file, and each of the above files A cash flow management system comprising a device for fetching data and processing the data, and a cash flow schedule statement that can be displayed on the display device from the calculation processing device. 2. The cash management system according to claim 1, wherein an input means is connected to the arithmetic processing unit. [Claim 3] At least one of the cash flow management file, the sales / purchase budget management file, the sales / purchase closing management file, the bill management file, the expense management file, and the asset / liability management file. A cash flow management system having a function of taking in input data from any of commercially available financial management software, sales management software, bill management software, and purchase management software. [Claim 4] The step of recording the cash flow management data in the cash flow management file, the step of recording the sales / purchase budget management data in the sales / purchase budget management file, and the sales / purchase closing management data in the sales・ Recording the purchase closing management file, recording the bill management data in the bill management file, recording the expense management data in the expense management file, and recording the asset liability management data in the asset liability management file A cash flow management method comprising: a step, a step of fetching necessary data from each of the files and performing a calculation process; and a step of displaying a cash flow schedule specification from the calculation processing step. 5. The cash flow management method according to claim 4, wherein an input step is connected to the arithmetic processing step. 6. A step of recording the cash flow management data in a cash flow management file, a step of recording the sales / purchase budget management data in a sales / purchase budget management file, and the sales / purchase closing management data. Record sales / purchase closing management file, record bill management data in bill management file, record expense management data in expense management file, record asset / liability management data in asset / liability management file A cash flow management method comprising the step of importing data to be input to at least one of the steps to be carried out from any one of commercially available financial management software, sales management software, bill management software and purchase management software.