INTRACOMPANY INTEREST RATE CALCULATION DEVICE, INTRACOMPANY INTEREST RATE CALCULATION METHOD, AND INTRACOMPANY INTEREST RATE CALCULATION PROGRAM

摘要

To fairly evaluate the performance of each department, by calculating an intracompany interest rate for each department that bears the interest rate according to the amount of funds used by the department and generating long-term and short-term intracompany interest rate journals.SOLUTION: A storage unit 106 includes an account title master 106a that stores account titles and loan categories for each department, an interest rate setting master 106b that stores long-term interest rates and short-term interest rates for each department and each totaling category, and journal data 106c for storing generated journal data. A control unit 102 includes an account title setting unit 102a configured to set long-term interest rate target items or short-term interest rate target items for respective departments, an interest rate setting unit 102b configured to set a long-term interest rate and a short-term interest rate for each department, a totaling unit 102c configured to aggregate carry-over amounts of the target items from generated journal data before a target period, and an interest rate calculation unit 102d configured to calculate, from the carry-over amounts and generated journal data in the target period, an intracompany interest rate by multiplying an average balance of the amount of funds used in the target period, the applicable interest rate, and a number of days in the target period and dividing the obtained value by a number of days in a current year.SELECTED DRAWING: Figure 1