"""記事「販売管理の入れ替えは月のどこで切り替える?売掛の引き継ぎを数えた」(sales-system-switch-closing-day)の計算と図。 python scripts/figs/sales_system_switch_closing_day.py (fields/sales-management-app/ で実行。外部データなし、Python 標準ライブラリだけ) 架空の卸の1か月(2026年11月)で、販売管理を入れ替える日を3通りに置き、旧新の二重入力と売掛の引き継ぎ行数を数える。 条件(すべて架空): 得意先 80社。締め日は 15日 17社・20日 30社・末日 33社(price-revision-effective-date と同じ分け方) 納品:2026-10-01〜12-31 の営業日に、得意先ごとに 1か月 3〜9回。1回の明細は 1〜4行、1行は 数量1〜30 × 単価 120〜18,500円 休日:土日と 2026-10-12・11-03・11-23 支払い:締めた月の翌月末(10月の締めは 11/30、11月の締めは 12/31)に全額入金。遅れ・分割・相殺は置かない 切替日:① 11/02(月初。11/1 は日曜、末日締めの直後)② 11/10(月途中)③ 11/24(20日締めの直後。11/21〜23 は土日と祝日) 未請求の明細 = 切替日より前に納品して、まだ締めていない明細。1行以上ある得意先を「締めをまたぐ得意先」とする 方法A(旧で締め切る):またぐ得意先の、切替日から次の締め日までの納品を旧新の両方に入れる(二重入力。納品伝票の数) 方法B(明細を移す):またぐ得意先の未請求の明細を新に移す(行)。どちらの方法でも、未入金の請求書は1枚1行で新に移す 方法C(締めグループ別):15日締めは 11/16、20日締めは 11/21(営業日では 11/24)、末日締めは 12/01 に、それぞれ締めの直後に切り替える 結果は JSON で出し、記事の図(cms/figs/switch-*.svg)を書き出す。 """ import calendar, datetime as dt, json, pathlib, platform, random ROOT = pathlib.Path(__file__).resolve().parents[2] FIG = ROOT / 'cms/figs'; FIG.mkdir(parents=True, exist_ok=True) SEED = 20261017 HOLI = {dt.date(2026, 10, 12), dt.date(2026, 11, 3), dt.date(2026, 11, 23)} LIST = [120, 180, 250, 380, 450, 580, 720, 860, 980, 1250, 1480, 1800, 2350, 2980, 3600, 4800, 6500, 8200, 12000, 18500] D = dt.date def biz(d): return d.weekday() < 5 and d not in HOLI def close_of(d, cutoff): """納品日 d を含む締め期間の締め日(d 当日が締め日ならその日)""" y, m = d.year, d.month while True: c = D(y, m, calendar.monthrange(y, m)[1] if cutoff == 0 else cutoff) if c >= d: return c m += 1 if m == 13: y, m = y + 1, 1 def due(c): """締めた月の翌月末""" y, m = (c.year, c.month + 1) if c.month < 12 else (c.year + 1, 1) return D(y, m, calendar.monthrange(y, m)[1]) rng = random.Random(SEED) cust = [] for i in range(80): cust.append({'id': i, 'cutoff': ([15] * 17 + [20] * 30 + [0] * 33)[i]}) rng.shuffle(cust) for i, c in enumerate(cust): c['id'] = i lines = [] # (cust, 納品日, 納品番号, 金額) dn = 0 for c in cust: for m, last in ((10, 31), (11, 30), (12, 31)): days = [D(2026, m, k) for k in range(1, last + 1) if biz(D(2026, m, k))] for d in rng.sample(days, rng.randint(3, 9)): dn += 1 for _ in range(rng.randint(1, 4)): lines.append({'c': c['id'], 'd': d, 'dn': dn, 'amt': rng.randint(1, 30) * rng.choice(LIST)}) cut = {c['id']: c['cutoff'] for c in cust} for l in lines: l['close'] = close_of(l['d'], cut[l['c']]) GROUP = {15: '15日締め', 20: '20日締め', 0: '末日締め'} def at(S): """切替日 S より前に納品して、まだ締めていない明細(その締め日が S 以後)= 未請求""" res = {'groups': {}} tot = {'cust': 0, 'open_lines': 0, 'open_amt': 0, 'dbl_deliv': 0, 'dbl_lines': 0, 'unpaid_inv': 0, 'unpaid_amt': 0} for g in (15, 20, 0): gg = {'cust': 0, 'open_lines': 0, 'dbl_deliv': 0, 'dbl_lines': 0, 'unpaid_inv': 0, 'members': 0} for c in [x for x in cust if x['cutoff'] == g]: gg['members'] += 1 op = [l for l in lines if l['c'] == c['id'] and l['d'] < S and l['close'] >= S] # 未入金の請求書:締めた(締め日 < S)請求のうち、支払日が S 以後のもの。納品があった期間だけ請求書になる invs = {} for l in lines: if l['c'] == c['id'] and l['close'] < S and due(l['close']) >= S: invs[l['close']] = invs.get(l['close'], 0) + l['amt'] gg['unpaid_inv'] += len(invs); tot['unpaid_amt'] += sum(invs.values()) if op: gg['cust'] += 1 nxt = max(l['close'] for l in op) dbl = [l for l in lines if l['c'] == c['id'] and S <= l['d'] <= nxt] gg['open_lines'] += len(op); tot['open_amt'] += sum(l['amt'] for l in op) gg['dbl_lines'] += len(dbl); gg['dbl_deliv'] += len({l['dn'] for l in dbl}) res['groups'][GROUP[g]] = gg for k in ('cust', 'open_lines', 'dbl_deliv', 'dbl_lines', 'unpaid_inv'): tot[k] += gg[k] res['total'] = tot return res SW = {'①月初': D(2026, 11, 2), '②月途中': D(2026, 11, 10), '③締め日直後': D(2026, 11, 24)} result = {k: dict(S=str(S), **at(S)) for k, S in SW.items()} # 方法C:締めグループ別の切り替え(締めの直後) SC = {15: D(2026, 11, 16), 20: D(2026, 11, 24), 0: D(2026, 12, 1)} cc = {'groups': {}, 'unpaid_inv': 0, 'open_lines': 0} for g, S in SC.items(): n_inv = 0; n_open = 0 for c in [x for x in cust if x['cutoff'] == g]: invs = {l['close'] for l in lines if l['c'] == c['id'] and l['close'] < S and due(l['close']) >= S} n_inv += len(invs) n_open += len([l for l in lines if l['c'] == c['id'] and l['d'] < S and l['close'] >= S]) cc['groups'][GROUP[g]] = {'S': str(S), 'unpaid_inv': n_inv, 'open_lines': n_open} cc['unpaid_inv'] += n_inv; cc['open_lines'] += n_open result['C:締めグループ別'] = cc result['meta'] = {'seed': SEED, 'python': platform.python_version(), 'customers': 80, 'groups': {GROUP[g]: sum(1 for c in cust if c['cutoff'] == g) for g in (15, 20, 0)}, 'deliveries_total': dn, 'lines_total': len(lines)} print(json.dumps(result, ensure_ascii=False, indent=1, default=str)) (ROOT / 'scripts/figs/out').mkdir(exist_ok=True) (ROOT / 'scripts/figs/out/sales-system-switch.json').write_text(json.dumps(result, ensure_ascii=False, indent=1, default=str), encoding='utf-8') # ---- 図 ---- INK, MUTE, AI, SOFT, GREY = '#111111', '#6b6b6b', '#557323', '#c9d8b0', '#e4e4e4' FONT = "font-family=\"'Trebuchet MS','Yu Gothic','Hiragino Sans','Meiryo',sans-serif\"" MONTH_ENDS = lambda g: [D(2026, m, calendar.monthrange(2026, m)[1] if g == 0 else g) for m in (9, 10, 11, 12)] def T(x, y, s, size=13, fill=INK, anchor='start', w=400): return f"{s}" def svg(w, h, title, body): return (f"" f"{title}{body}") # 図1:切替日ごとのタイムライン(10/16〜12/16) X0, X1 = 110, 580 A, B = D(2026, 10, 16), D(2026, 12, 16) def X(d): return X0 + (d - A).days * (X1 - X0) / (B - A).days body = T(24, 28, '切替日を3通りに置いたときの、締めグループごとの引き継ぎ(架空の卸・80社)', 15, INK, 'start', 700) body += f"" + T(44, 51, '切替日より前の未請求(新へ移す行)', 12) body += f"" + T(320, 51, '切替日から次の締めまで(旧新の両方に入れる納品)', 12) y = 84 CUT = {'15日締め': 15, '20日締め': 20, '末日締め': 0} for k, S in SW.items(): r = result[k] body += T(24, y, f"{k} {S.month}/{S.day} に切り替える", 14, AI, 'start', 700) for tick in (D(2026, 11, 1), D(2026, 12, 1)): body += f"" body += T(f"{X(tick):.0f}", y + 96, f"{tick.month}/1", 11, MUTE, 'middle') for i, (gname, g) in enumerate(CUT.items()): gy = y + 12 + i * 22 c0 = [c for c in MONTH_ENDS(g) if c < S][-1] c1 = [c for c in MONTH_ENDS(g) if c >= S][0] st = max(c0 + dt.timedelta(days=1), A) gr = r['groups'][gname] if st < S and gr['open_lines']: body += f"" if gr['cust']: body += f"" body += T(24, gy + 13, gname, 12, INK) if gr['cust']: body += T(X1 + 16, gy + 13, f"未請求{gr['open_lines']}行・二重{gr['dbl_deliv']}件", 12) else: body += T(X1 + 16, gy + 13, 'またぐ得意先なし(0行・0件)', 12, AI, 'start', 700) body += f"" y += 122 body += T(24, y - 8, '横軸は 10/16〜12/16。未入金の請求書は①②が78枚、③が125枚で、別に新へ移す。', 11, MUTE) fig1 = svg(800, y + 4, '切替日を月初・月途中・締め日直後に置いたときの、締めグループごとの未請求の明細と二重入力', body) (FIG / 'switch-timeline.svg').write_text(fig1, encoding='utf-8') # 図2:二重入力の件数と引き継ぎ行数 rows = [] for k, S in SW.items(): t_ = result[k]['total'] rows.append((f"{k} {S.month}/{S.day}", t_['dbl_deliv'], t_['open_lines'], t_['unpaid_inv'])) rows.append(('締めグループ別 3回', 0, 0, cc['unpaid_inv'])) mx = 800 sc = lambda v: v * 480 / mx body = T(24, 28, '方法Aの二重入力(納品伝票の件)と、方法Bの引き継ぎ(行と枚)', 15, INK, 'start', 700) body += f"" + T(44, 51, '方法A 二重入力(件)', 12) body += f"" + T(210, 51, '方法B 未請求の明細(行)', 12) body += f"" + T(390, 51, '未入金の請求書(枚。どちらでも移す)', 12) yy = 76 for lab, dbl, op, inv in rows: body += T(24, yy + 14, lab, 13, INK, 'start', 700) body += f"" + T(196 + sc(dbl), yy + 13, f"A {dbl}件", 12) body += f"" body += T(196 + sc(op + inv), yy + 33, f"B {op}行 + {inv}枚", 12) yy += 58 body += T(24, yy + 2, '架空の卸・80社、乱数の種 20261017。支払いは翌月末の全額入金と仮定。', 11, MUTE) fig2 = svg(760, yy + 12, '切替日ごとの二重入力の件数と、引き継ぎの行数を比べた横棒グラフ', body) (FIG / 'switch-bars.svg').write_text(fig2, encoding='utf-8') # 図3:新に入れる行の種類と突き合わせ def box(x, y_, w, h, head, ls, hl): s = f"" + T(x + 12, y_ + 24, head, 14, AI if hl else INK, 'start', 700) for i, l_ in enumerate(ls): s += T(x + 12, y_ + 48 + i * 20, l_, 12.5) return s body = T(24, 28, '新しい販売管理に入れる行は2種類。入れたら旧と合計を突き合わせる', 15, INK, 'start', 700) body += box(24, 46, 220, 112, '① 未入金の請求書', ['1枚を1行で入れる', '得意先・締め日・請求額・支払日', '入金されたら消し込む'], True) body += box(270, 46, 220, 112, '② 未請求の納品明細', ['切替日より前に納品して', 'まだ締めていない明細を1行ずつ', '次の締め日に新で請求する'], True) body += box(516, 46, 220, 112, '入れないもの', ['入金済みの請求書', '締め済みの過去の明細', '(旧は閲覧用に残す)'], False) body += f"" body += f"" + T(40, 226, '突き合わせ:旧の売掛金残高の一覧の合計 = ①の請求額の合計 + ②の金額の合計', 14, AI, 'start', 700) body += T(40, 250, '差が出た得意先は、伝票番号まで下りて原因を探します。', 12.5) fig3 = svg(760, 280, '新しい販売管理に入れる行の種類と、旧との突き合わせの図', body) (FIG / 'switch-rows.svg').write_text(fig3, encoding='utf-8') print('figs written')