ACCOUNTING USING AN EVENT NETWORK MODEL

Abstract

Systems and methods for providing accounting using an event network model are provided. Event data is received from one or more event recorders representing the occurrence of an event. Said event data comprises an actor, a location, and a time of the event. Each event is stored at a central repository, associated with an initiator and a terminator, and connected to at least one stored event.

Claims

1. A method for accounting using an event network model, said method comprising the steps of: receiving event data from one or more event recorders representing the occurrence of an event, wherein said event data comprises an actor, a location, and a time of the event; storing the event at a central repository comprising one or more stored events; associating an initiator with the event; associating a terminator with the event; and connecting the event to at least one of the one or more stored events.

2. The method of claim 1 wherein: said event data further comprises at least one resource.

3. The method of claim 1 wherein: said event data further comprises at least one labor input.

4. The method of claim 1 further comprising the steps of: associating the event with an action.

5. The method of claim 1 further comprising the steps of: associating the event with a production.

6. The method of claim 1 wherein: the event is connected to the at least one stored event in a one to one fashion.

7. The method of claim 1 wherein: the at least one stored event comprises at least two stored events; and the event is connected to the at least two stored events in a one to many fashion.

8. The method of claim 1 wherein: the at least one stored event comprises at least two stored events; and the event is connected to the at least two stored events in a many to one fashion.

9. The method of claim 1 wherein: the at least one stored event comprises at least three stored events; and the event is connected to the at least three stored events in a many to many fashion.

10. The method of claim 1 further comprising the steps of: generating a report comprising a double entry general ledger, wherein said double entry ledger comprises event data from the event and the at least one stored event.

11. The method of claim 1 further comprising the steps of: applying a filter to the event.

12. A method for accounting using an event network model, said method comprising the steps of: receiving event data from a number of event recorders representing the occurrence of events, wherein said event data comprises an actor, a location, a time, an initiator, and a terminator for each event; storing said event data as a number of events at a database in electronic communication with each of the event recorders, wherein the database comprises a number of stored events; electronically associating each of the number of events stored at the database with at least one of the number of stored events at the database such that each of the number of events and each of the number of stored events are electronically connected to at least one other of the number of stored events or one of the number of events; and upon receipt of user input at an electronic device, generating a report for display at the electronic device of the number of events and the number of stored events stored at the database and the connections between each of the number of events and the number of stored events

13. The method of claim 12 wherein: the event recorders comprise point of sale systems.

14. The method of claim 12 further comprising the steps of: associating each of the number of events with at least one action, at least one production, at least one resource, and at least one labor input.

15. The method of claim 12 further comprising the steps of: applying a filter to each of the number of events.

16. The method of claim 12 wherein: the report comprises a double entry general ledger.

17. The method of claim 12 wherein: each of the number of events is connected to at least one of the number of stored events in a fashion selected from the group consisting of: one to one, one to many, many to one, one to none, and many to many.

18. A system for accounting using an event network model comprising: a report generator comprising an electronic display; a number of event recorders, each of which are configured to record event data representing occurrence of events, wherein said event data comprises an actor, a location, a time, an initiator, and a terminator for each event, and wherein at least one of said number of event recorders comprises a point of sale system; and a server in electronic communication with each of the number of event recorders and the report generator, wherein said server comprises one or more processors and one or more electronic storage devices comprising a number of stored events and executable software, which when executed by the one or more processors configures the one or more processors to: receive the event data from the event records representing the occurrence of the events; connect each of the received events with at least one of the number of stored events; and upon receipt of user input, generate for display at the electronic display, a report comprising a double entry general ledger comprising the event data and representing the connections between each of the received events at the number of stored events.

19. The system of claim 18 wherein: each of the events is connected to at least one of the number of stored events in a fashion selected from the group consisting of: one to one, one to many, many to one, one to none, and many to many.

20. The system of claim 18 wherein: the event data further comprises at least one action, at least one production, at least one resource, and at least one labor input for each event.

21. A method for accounting using an event network model, said method comprising the steps of: receiving event data from one or more event recorders representing the occurrence of an event, wherein said event is associated with an initiator of the event, wherein said event is associated with a terminator of the event, wherein said event data is comprised of: an actor, a location, and/or a time of the event, and wherein said event data describes: a discrete fixed event, a time oriented event, an ongoing event, or an initiating event; storing the event data in a central repository comprising one or more stored events; and connecting the event to at least one of the one or more stored events.

22. The method of claim 21 wherein: each event is associated with additional inputs; and, the inputs are consumed during the operation of the event.

23. The method of claim 22 wherein: said event data is associated with the input of at least one or more resources.

24. The method of claims 22 wherein: said event data is associated with the input of at least one or more labor actions.

25. The method of claim 24 wherein: each event is associated with additional outputs; and, the outputs are produced by the operation of the event.

26. The method of claim 25 wherein: said event data is associated with a production; and, the production is a manufacture, a construction, and/or an additional process.

27. The method of claim 25 wherein: said event data is associated with an action; and, the action is an additional operation, event, and/or an interaction.

28. The method of claim 21 wherein: the connection between the event and the at least one of the one or more stored events is selected from the group consisting of: one to one, one to many, many to one, one to none, or many to many;

29. The method of claim 21 wherein: one or more events and associated data are configured for extraction from the event network model; the data is collected by a mold of events into a predetermined presentation format; the presentation format can be an electrical data file, a printed report, visual display, and/or a transfer or exchange of the collected information; the collected extraction, or disgorgement, is provided in a format selected from the group consisting of: double entry accounting, a form usable for taxation calculations, and specialized organization useful for operation, analysis, or forecasting.

30. The method of claim 29 wherein: one or more events are recorded by an action selected from the group consisting of: a single action, a number of actions, a temple of actions, a series of unrelated actions, and/or an expected or anticipated action; the event data is populated in the network model by a technique selected from the group consisting of: real time, historical recreations, and prerecorded network actions.

31. The method of claim 29 wherein: the simulation of the activities of the network model are selected from the group consisting of: projected, replayed, predicted, and tested; the inputs, resources, and labor costs are configured to be simulated; a time frame is provided where operations are capable of being replayed, with alternative inputs; the extraction or disgorgement represents the simulation operation; and the event data remains unchanged by the simulation.

Description

BRIEF DESCRIPTION OF THE DRAWINGS

[0027] In addition to the features mentioned above, other aspects of the present invention will be readily apparent from the following descriptions of the drawings and exemplary embodiments, wherein like reference numerals across the several views refer to identical or equivalent features, and wherein:

[0028] FIG. 1 is a simplified block diagram modeling exemplary event network connection types in accordance with the present invention;

[0029] FIG. 2 is a simplified diagram of modeling exemplary event elements of FIG. 1;

[0030] FIG. 3 is a simplified block diagram modeling exemplary event movements in accordance with the present invention;

[0031] FIG. 4 is a simplified block diagram modeling exemplary event recorders in accordance with the present invention; and

[0032] FIG. 5 is a simplified block diagram modeling exemplary disgorgement of information modeled by the systems and methods of FIG. 1-4.

DETAILED DESCRIPTION OF EXEMPLARY EMBODIMENT(S)

[0033] Various embodiments of the present invention will now be described in detail with reference to the accompanying drawings. In the following description, specific details such as detailed configuration and components are merely provided to assist the overall understanding of these embodiments of the present invention. Therefore, it should be apparent to those skilled in the art that various changes and modifications of the embodiments described herein can be made without departing from the scope and spirit of the present invention. In addition, descriptions of well-known functions and constructions are omitted for clarity and conciseness.

[0034] Embodiments of the invention are described herein with reference to illustrations of idealized embodiments (and intermediate structures) of the invention. As such, variations from the shapes of the illustrations as a result, for example, of manufacturing techniques and/or tolerances, are to be expected. Thus, embodiments of the invention should not be construed as limited to the particular shapes of regions illustrated herein but are to include deviations in shapes that result, for example, from manufacturing.

[0035] As the described system and method of accounting is radically different from other approaches of accounting, this detailed description is divided into four main sections for clarity: an explanation of the structure and operation of the event network model; the process used to populate the event network model; the process where the event network model disgorges its information; and a discussion of how this accounting method is applied to the three required areas of accounting.

[0036] Event Network Model.

[0037] An event 200, as illustrated in FIG. 2, may comprise a unit of action 202. Each event 200 may comprise at least three main effectors: the actor 214, the location 216, and the time 218. However, any number of effectors of any type are contemplated. In exemplary embodiments, all events 200 have an initiator 202 and a terminator 204, and all events 200 consume resources 206 and labor 208 in their operation. Furthermore, in exemplary embodiments, all events 200 either produce items 210, generate further actions 212, some combination thereof, or the like. All aspects of any business or organization may be defined in terms of delineable events 200 where the events 200 may be initiated by other internal events 200 or external initiators 202. However, in other exemplary embodiments, only some aspects of a business or organization may be so defined. Stated another way, the initiator 202 may be another event 200, an external initiator 202, some combination thereof, of the like. Generally, the greater the level of granularity the more accurate the overall accuracy of the accounting. The process of accounting becomes a system and method of carefully recording actual events 200 rather than merely the accounting of legered monitoring units being moved from category to category.

[0038] Events 200 may be related to additional events 200 and form a network of overall events 200 that is expressed by the presentation of the network itself. Exemplary types of connections are illustrated by FIG. 1, where five exemplary relationships are described. It is notable that the term event is sometimes abbreviated herein and/or in the accompanying figures as Ev. Of course, the provided relationships are merely exemplary and are not intended to be limiting. Any number of relationships connecting any number of events 200 in any number of ways are contemplated.

[0039] One to one 102 may be an event 200 that produces an action 212 or a production 210 that initiates another single event 200. One to many 104 may be an event 200 that produces an action 212 or a production 210 that initiates multiple other events 200. There is no limit to the number of events 200 that can be created in this fashion. In this way, an accurate and complete representation of organizational actions may be developed. Many to one 106 may be multiple events 200 that combine their actions 212 or productions 210 into a single event 200. This is a common occurrence for fabrication processes, for example without limitation, where multiple elements are conjoined to produce a final action 212 or product 210. Many to many 108 may permit several events 200 to produce several additional actions 212 and/or productions 210. There is an endless variety of possibilities between events 200 that have only to reflect actual actions 212. One to none 110 may be utilized, for example without limitation, to terminate a line of production 210 where no more action 212 or productions 210 may be necessary.

[0040] This general system and methodology may hereinafter also be referred to generally as the Event Network Model. The Event Network Model may be different from previously designed accounting systems which generally use currency and units of inventory to develop central ledgers. In a radical transformation of accounting practice, an active real time event network model may act as the complete data repository for an entirely new process of accounting. Information is organized into discrete events 200 and each event's 200 relationship to one another other is recorded and modeled. All other elements of accounting may be produced by additional processes applied against this organizational model.

[0041] Population of Event Network Model.

[0042] There are a wide variety of techniques that may be used to populate the Event Network Model, examples of which are illustrated and described herein to provide an exemplary utilizable process. However, these are merely exemplary and not intended to be limiting. The end result of any process of population may provide a complete description of the organization in operation. However, in other exemplary embodiments, only a portion of, or a limited number of, operations of the organization may be modeled. While data collected to assemble the specific events 200 may be produced across a variety of platforms, fundamental elements of the event 200 may be standardized. For example, without limitation, the actor 214, location 216, and time 218 of event may be provided using commonly agreed upon identifiers and synchronized timing information.

[0043] There are four exemplary groups of events that may be referred to herein as movements, as illustrated in FIG. 3. Discrete fixed events 302 may describe an action 212 or process 210 that occurs once and is not necessarily connected with any other event 200. Examples, without limitation, of these types of events 200 are activities that are related to fixed business costs, such as lighting, heat, air-conditioning, and the like. These events 200 must generally occur regardless of cause and effect business activities and are not related to labor 208, however resources 206 are consumed. Therefore, such events 200 should be documented in exemplary embodiments. Time-oriented events 304 may be events 200 that are initiated based upon timed events 200. These may be, for example without limitation, additional fixed costs or business processes that are time-oriented. Examples, without limitation, of these types of events 200 include a fabrication process that takes place over time. It is possible that such events 200 are not time-initiated, such as for example without limitation, turning on shift lighting, but take a length of time that is quantifiable like cooking or baking, for example without limitation. Ongoing events 306 may be events 200 which continue over time and produce actions 212 and products 210. Examples of such events 200 may include, without limitation, an assembly line or other process of continual production 210 where actions 212, products 210, or additional events 200 are produced. Initiating events 308 may be events 200 that create or spawn other events 200 where the initiation of the event 200 comes from the outcome of a previous event 200. Examples of this type of movement may include, for example without limitation, ordering food in a restaurant that produces a number of additional events 200 necessary to satisfy the order. However, these events 200 may be the direct casual effect of the order of food. In other words, initiating events 308 may be events 200 which produce additional events 200.

[0044] The population of the event network model may occur through a systematic process of simple event recording. By developing a system and method to record events, either as they occur or when they are created, a complete image of the organization may be achieved. An example of such recording is shown in FIG. 4. When an action 212, that is a definable event 200 occurs a record 202 may be produced and collected in a central repository 205. It is notable that in the accompanying figures the event record is sometimes abbreviated herein as EvR. The central repository may be a database, sever, other electronic storage device, or the like. In other exemplary embodiments, the recordation may be made across multiple devices. This record may be an augmentation to any real-world system that is in operation. For example, a point of sale system may experience a great number of events 200 and develop a great number of event records 202 during its operation and function.

[0045] Disgorging Information from the Event Network Model.

[0046] Information stored in an event network model may be harvested into any form necessary for management, display, reporting, or observation. This system and method may be effectuated by developing a mold or filter 207 that is adjusted for the type of events 200 that it retrieves and produces. A list of recorded events 200, organized by time, for example without limitation, may be fed through one or more molds 207 to drive the development or creation of the required information. FIG. 5 illustrates an example, without limitation, for producing a standard general ledger double entry accounting ledger 209 based upon the event network model.

[0047] As long as data from ques of recorded events are processed on the same time sequence, the resulting output may accurately reflect the underlining information using the desired output format. In the example from FIG. 5, as each event record 202 is processed, the general ledger 209 may be advanced in its accounting as it would have in the real world. In this way, a substantially real-time accounting may be produced. However, such is not required and the general ledger 209 may be updated in any time interval.

[0048] The event network model may comprise a collection of recorded events 202 that relate to each other through modeled cause and effect relationships. By storing this collection of recorded events 202, the operation of the originating organization may be preserved. This preserved image of the company in operation may be turned into any analysis that is desired since the model may be examined through an infinite number of molds 207. Therefore, by storing the operation of the company, rather than merely a ledger of its accounting, all aspects of information may be utilized from the same source. Furthermore, all three areas of accounting: GAAP, taxes and operation, can be achieved from this central storage innovation.

[0049] The system and method described herein may comprise one or more electronic storage devices 205 which comprise executable software instructions and one or more processors for executing said executable software instructions. The execution of said executable software instructions may configure the processor to perform one or more functions described herein.

[0050] An exemplary method for accounting using an event network model comprises the steps of receiving event data from one or more event recorders representing the occurrence of an event, storing the event data in a central repository comprising one or more stored events, and connecting the event to at least one of the one or more stored events. The event may be associated with an initiator of the event. The event may be associated with a terminator of the event. The event data may be comprised of: an actor, a location, and/or a time of the event. The event data may describe: a discrete fixed event, a time oriented event, an ongoing event, and/or an initiating event.

[0051] Each event may be associated with additional inputs. The inputs may be consumed during the operation of the event. The event data may be associated with the input of at least one or more resources. The event data may be associated with the input of at least one or more labor actions. Each event may be associated with additional outputs. The outputs may be produced by the operation of the event. The event data may be associated with the production. A production may be a manufacture, a construction, and/or an additional process. The event data may be associated with an action. The action may be an additional operation, event, and/or an interaction. The event data may be connected with other stored events. The relationship of these connections may be: one to one, one to many, many to one, one to none, or many to many.

[0052] One or more events and their data may be extracted from the event network model. The data may be collected by a mold of events into a predetermined presentation format. The presentation format may be an electrical data file, a printed report, visual display, and/or a transfer or exchange of the collected information. The collected extraction, or disgorgement, may be: in a double entry accounting format, a form usable for taxation calculations, and/or a specialized organization useful for operation, analysis, or forecasting.

[0053] One or more events may be recorded by the action of: a single action, a number of actions, a temple of actions, a series of unrelated actions, and/or an expected or anticipated action. The event data may be populated in the network model: in real time, by historical recreations, and/or by prerecorded network actions. The simulation of the activities of the network model can be: projected, replayed, predicted, and/or tested. The inputs, resources, and labor costs may be simulated. A time frame for operation may be replayed, with alternative inputs. The extracted or disgorgement may represent the simulation operation. The event data may remain unchanged by the simulation.

[0054] Any embodiment of the present invention may include any of the features of the other embodiments of the present invention. The exemplary embodiments herein disclosed are not intended to be exhaustive or to unnecessarily limit the scope of the invention. The exemplary embodiments were chosen and described in order to explain the principles of the present invention so that others skilled in the art may practice the invention. Having shown and described exemplary embodiments of the present invention, those skilled in the art will realize that many variations and modifications may be made to the described invention. Many of those variations and modifications will provide the same result and fall within the spirit of the claimed invention. It is the intention, therefore, to limit the invention only as indicated by the scope of the claims.

[0055] Certain operations described herein may be performed by one or more electronic devices. Each electronic device may comprise one or more processors, electronic storage devices, executable software instructions, and the like configured to perform the operations described herein. The electronic devices may be general purpose computers or specialized computing device. The electronic devices may be personal computers, smartphone, tablets, databases, servers, or the like. The electronic connections and transmissions described herein may be accomplished by wired or wireless means.