Business support device, business support method, and business support program

Abstract

To calculate the cost amount of cost price items not used in progress rate calculation according to a progress rate, thereby enabling accurate understanding of overall cost prices based on the progress rate.SOLUTION: A discrimination unit refers to a cost price item master table based on budgeted amounts and actual cost price items and determines whether the budgeted amounts and actual cost price items are cost price items used in calculating a work progress rate. A progress rate calculation unit calculates a progress rate, which is a ratio of the total amount of actual cost prices of used cost price items to the total budgeted amount of used cost price items that are determined to be used in calculating the progress rate. An excluded item cost price calculation unit multiplies the calculated progress rate by a budgeted amount of excluded cost price items excluded from the progress rate calculation to calculate the actual cost prices of the excluded cost price items corresponding to the progress rate. A progress accrued expense calculation unit calculates progress accrued expenses, which are differences between the calculated actual cost prices of the excluded cost price items and the actual cost prices of the excluded cost price items recorded on a closing date.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a business support device, a business support method, and a business support program. [Background technology]

[0002] Patent Document 1 (JP 2012-203607 A) discloses an accounting processing device that aims to reduce the workload of accounting management. In this accounting processing device, a classification receiving means receives input of a classification indicating whether the construction work is for an order from another company or for the company's own project, and stores the classification in a storage means. A cost receiving means receives input of the cost each time the construction cost is incurred. When the cost receiving means receives input of the cost, a journalizing means determines the account to which the cost should be transferred based on the classification stored in the storage means, and generates a journal entry to transfer the cost to the determined account and inserts it into an accounting database. This makes it possible to reduce the workload of accounting management. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2012-203607 Summary of the Invention [Problem to be solved by the invention]

[0004] Here, there is a known accounting method called percentage of completion, in which accounting is carried out on each closing date based on the percentage of progress of the work, which is the ratio of the actual costs incurred in the construction work, etc., carried out up to the closing date, to the total budgeted amount for the work. In this percentage of completion accounting, sales are recorded based on the percentage of progress, so costs also need to be calculated and recorded based on the percentage of progress.

[0005] However, among the cost items, there are cost items that are used to calculate the progress rate and cost items that are not used to calculate the progress rate (excluded cost items). If the actual cost of these excluded cost items is recorded as is, the actual cost of the recorded excluded cost items will not be the actual cost that corresponds to the progress rate. This creates a difference between the actual cost of the recorded excluded cost items and the actual cost of the excluded cost items that corresponds to the progress rate, making it difficult to accurately grasp the overall cost according to the progress rate.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that enable accurate understanding of overall costs according to progress rates by calculating amounts according to progress rates for costs of cost items that are not used in calculating progress rates. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention includes a determining unit that refers to a cost item master table that stores progress rate calculation categories indicating whether a cost item is used to calculate the progress rate of a task based on a budget amount and actual cost cost items, and determines whether the cost item is used to calculate the progress rate of a task based on a cost proportional method in which the ratio of actual costs incurred in a task up to a predetermined closing date to the budget amount of the task is the progress rate of the task on the closing date ... actual costs incurred in a task up to a predetermined closing date are used to calculate the progress rate of the task based on a budget amount and actual cost cost items. The system includes a progress rate calculation unit that calculates the progress rate on the closing date, which is the ratio of the total amount of the actual costs of a usage cost item to the total amount of the budgeted amount of a usage cost item; an excluded item cost calculation unit that calculates the actual cost of an excluded cost item corresponding to the progress rate on the closing date by multiplying the calculated progress rate on the closing date by the budgeted amount of the excluded cost item that was excluded from the progress rate calculation; an unpaid progress expense calculation unit that calculates the difference between the calculated actual cost of the excluded cost item and the actual cost of the excluded cost item recorded on the closing date; and an output control unit that outputs the calculated unpaid progress expense to an output device.

[0008] In order to solve the above-mentioned problems and achieve the object, the business support method according to the present invention includes a determination step in which a determination unit refers to a cost item master table in which progress rate calculation categories indicating whether or not a cost item is used to calculate the progress rate of a task based on the budget amount and the cost item of the actual cost are stored, and determines whether or not the cost item of the budget amount and the actual cost is a cost item to be used to calculate the progress rate of the task; and a progress rate calculation unit calculates the budget amount of the cost item used, which is a cost item determined to be used to calculate the progress rate of the task on the predetermined closing date, based on the cost proportion method in which the ratio of the actual cost incurred in the task up to the predetermined closing date to the budget amount of the task is the progress rate of the task on the closing date. The method includes a progress rate calculation step for calculating the progress rate as of the closing date, which is the ratio of the total amount of actual costs of cost items used to the total amount; an excluded item cost calculation step in which an excluded item cost calculation unit calculates the actual cost of the excluded cost item corresponding to the progress rate as of the closing date by multiplying the calculated progress rate as of the closing date by the budgeted amount of the excluded cost item excluded from the calculation of the progress rate; a progress accrual expense calculation step in which an progress accrual expense calculation unit calculates the progress accrual expense, which is the difference between the calculated actual cost of the excluded cost item and the actual cost of the excluded cost item recorded on the closing date; and an output control step in which an output control unit outputs the calculated progress accrual expense to an output device.

[0009] In order to solve the above-mentioned problems and achieve the object, the business support program of the present invention includes a computer that refers to a cost item master table that stores progress rate calculation categories indicating whether the cost item is used to calculate the progress rate of a task based on the budgeted amount and the actual cost of the cost item, and determines whether the budgeted amount and the actual cost of the cost item are cost items to be used to calculate the progress rate of the task, and determines whether the cost item is used to calculate the progress rate of the task based on the cost proportional method, in which the ratio of the actual cost incurred in the task up to the specified closing date to the budgeted amount of the task is the progress rate of the task on the closing date. The system functions as a progress rate calculation unit that calculates the progress rate on the closing date, which is the ratio of the total amount of the actual costs of the used cost items to the total amount of the budgeted amounts of the used cost items, which are the cost items excluded from the calculation of the progress rate; an excluded item cost calculation unit that calculates the actual costs of the excluded cost items corresponding to the progress rate on the closing date by multiplying the calculated progress rate on the closing date by the budgeted amount of the excluded cost items that were excluded from the calculation of the progress rate; an unpaid progress expense calculation unit that calculates the unpaid progress expense, which is the difference between the calculated actual cost of the excluded cost items and the actual cost of the excluded cost items that was recorded on the closing date; and an output control unit that outputs the calculated unpaid progress expense to an output device. [Effects of the Invention]

[0010] The present invention can calculate the amount according to the progress rate for the cost of cost items that are not used in calculating the progress rate, making it possible to accurately grasp the overall cost according to the progress rate. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a block diagram illustrating a hardware configuration of a task assistance device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of a cost item master table provided in the business support device according to the embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of a budget data storage unit provided in the business support device according to the embodiment. [Figure 4]FIG. 4 is a diagram illustrating an example of an actual cost data storage unit provided in the business support device according to the embodiment. [Figure 5] FIG. 5 is a diagram in which the cost items, progress rate calculation categories, budget amounts, and actual costs of each project are virtually extracted from the cost item master table, budget data storage unit, and actual cost data storage unit and displayed side by side. [Figure 6] FIG. 6 is a diagram illustrating an example of a progress rate data storage unit that stores the progress rate of each project calculated by the progress rate calculation unit. [Figure 7] FIG. 7 is a diagram illustrating an example of progress unpaid expense data stored in the progress unpaid expense storage unit. [Figure 8] FIG. 8 is a diagram for explaining cost items, work in progress items, and debt items used when generating journal data for expenses. [Figure 9] FIG. 9 is a diagram showing an example of journal data generated when the unpaid ongoing expenses exceed 0 yen. [Figure 10] FIG. 10 is a diagram showing an example of journal data generated when the unpaid ongoing expenses are less than 0 yen. DETAILED DESCRIPTION OF THE INVENTION

[0012] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS A task support device according to an embodiment of the present invention will be described in detail below with reference to the accompanying drawings. However, the present invention is not limited to the following embodiment.

[0013] [overview] For example, in the equipment construction industry, if a company adopts the percentage of completion method and the cost-to-cost method, and there are costs not included in the progress rate calculation, they must account for the relevant costs as "budget x progress rate" as the cost of sales for each month's percentage of completion - sales. Since sales are accounted for using the progress rate, the corresponding costs must also be calculated and accounted for using the progress rate. Note that "costs not included in the progress rate calculation are costs that are unrelated to the actual progress of the construction, such as sales commissions. In contrast, material costs, subcontract costs, and labor costs have a direct impact on the progress rate, and are therefore costs that are included in the progress rate calculation."

[0014] Generally, cost calculations are done individually using spreadsheet software and then documented in accounting records, which makes management cumbersome.

[0015] The business support device of the embodiment can calculate the amount according to the progress rate for the cost of cost items that are not used in calculating the progress rate, making it possible to accurately grasp the overall cost according to the progress rate.

[0016] [Hardware configuration] As shown in FIG. 1, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 corresponds to a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to achieve a pointing device function. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0017] A storage device such as a ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive) can be used as the storage unit 2. The storage unit 2 stores a business support program that calculates an amount according to the progress rate for the cost of cost items not used in calculating the progress rate, thereby enabling an accurate understanding of the overall cost according to the progress rate.

[0018] In addition, this memory unit 2 is provided with a cost item master table 11, a budget data memory unit 12, an actual cost data memory unit 13, a progress rate data memory unit 14, an unpaid ongoing expense memory unit 15, and a journal data memory unit 16, each of which is a memory area.

[0019] The cost item master table 11 stores cost item codes, cost item names, progress rate calculation categories, cost items, work-in-progress items, and debt items, as shown in Figure 2. The cost item codes are codes uniquely assigned to each cost item. In this example, the names of the cost items stored are material costs, subcontract costs, labor costs, and expenses.

[0020] The progress rate calculation category is information that indicates whether or not a cost item should be included in the progress rate calculation. In this example, the progress rate calculation category is set to "include" for material costs, subcontract costs, and labor costs, meaning that the progress rate will be calculated for material costs, subcontract costs, and labor costs. In contrast, the progress rate calculation category is set to "do not include" for expenses, meaning that expense cost items are excluded from the progress rate calculation.

[0021] In addition, for expenses, cost items, work in progress items, and liability items are set, which are used as debit or credit account items when creating journal data, which will be described later. In this example, "Unpaid expenses in progress" is set as the cost item for expenses, "Uncompleted construction expenditures" is set as the work in progress item, and "Accounts payable (unpaid in progress)" is set as the liability item.

[0022] The budget data storage unit 12 stores project numbers (construction numbers), cost item codes, cost item names, and budget amounts, as shown in Fig. 3. The example in Fig. 3 shows an example in which the budget amounts for each cost item of a project (construction) with the project number "PJ001" and the budget amounts for each cost item of a project (construction) with the project number "PJ002" are set.

[0023] Specifically, the budget for material costs for the project (construction) with project number "PJ001" is set at "10,000 yen," the budget for outsourcing costs is set at "5,000 yen," the budget for labor costs is set at "3,000 yen," and the budget for expenses is set at "2,000 yen."

[0024] For the project (construction) with project number "PJ002," the budget for material costs is set at "20,000 yen," the budget for outsourcing costs is set at "7,000 yen," the budget for labor costs is set at "6,000 yen," and the budget for expenses is set at "4,000 yen."

[0025] The actual cost data storage unit 13 stores project numbers (construction numbers), cost item codes, cost item names, and actual costs, as shown in Fig. 4. The example in Fig. 4 is an example in which the actual costs of each cost item for a project (construction) with the project number "PJ001" and the actual costs of each cost item for a project (construction) with the project number "PJ002" are set.

[0026] Specifically, the actual cost of materials for the project (construction) with project number "PJ001" is "8,000 yen," the actual cost of outsourcing is "4,000 yen," the actual cost of labor is "2,000 yen," and the actual cost of expenses is "500 yen."

[0027] Additionally, the actual cost of materials for the project (construction) with project number "PJ002" is "12,000 yen," and the actual cost of outsourcing is "3,000 yen." Additionally, the actual cost of labor is "4,000 yen," and the actual cost of expenses is "3,000 yen."

[0028] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the memory unit 2, and functions as a discrimination unit 21, a progress rate calculation unit 22, an excluded expense item cost calculation unit 23, a progress unpaid expense calculation unit 24, an output control unit 25, and a journal data generation unit 26, as shown in Figure 1.

[0029] The determination unit 21 refers to the cost item master table 11 (see Figure 2) which stores progress rate calculation categories indicating whether the cost items are used to calculate the progress rate of work, based on the budgeted amount and the actual cost, and determines whether the cost items are cost items (see Figures 3 and 4) that are used to calculate the progress rate of work (project: construction).

[0030] The progress rate calculation unit 22 calculates the progress rate on the closing date, which is the ratio of the total amount of actual costs of used cost items (the total amount of actual costs of material costs, outsourcing costs, and labor costs in Figure 4) to the total amount of budgeted amounts of used cost items, which are cost items determined to be used in calculating the progress rate on the closing date (the total amount of budgeted amounts of material costs, outsourcing costs, and labor costs in Figure 3), based on the cost proportional method, which defines the progress rate of work on the closing date as the ratio of the actual costs incurred in work up to the budgeted amount of the work.

[0031] The excluded item cost calculation unit 23 calculates the actual cost of the excluded cost item corresponding to the progress rate on the closing date by multiplying the calculated progress rate on the closing date by the budget amount of the excluded cost item excluded from the progress rate calculation (budget amount of expenses in Figure 3).

[0032] The progress unpaid expenses calculation unit 24 calculates the progress unpaid expenses, which is the difference between the actual cost of the calculated excluded cost item (actual cost corresponding to the progress rate) and the actual cost of the excluded cost item recorded on the closing date (actual cost of the expenses in Figure 4).

[0033] The output control unit 25 outputs the calculated progress unpaid expenses to an output device. The "output device" may be a monitor device, a printer that prints out the progress unpaid expenses, or a speaker that outputs the progress unpaid expenses as audio. The "output device" may also be an external storage device or a server device on a network.

[0034] If the calculated unpaid ongoing expenses is a positive amount exceeding 0 yen, the journal data generation unit 26 generates journal data on the closing date (such as the last day of the month) with the debit account item set to unpaid ongoing expenses, the debit amount set to a positive amount, the credit account item set to accounts payable, and the credit amount set to a positive amount (see Figure 9(a)).

[0035] Furthermore, the journal data generation unit 26 generates journal data on a predetermined date of the next settlement period (such as the first day of the next month) in which the debit account item is accounts payable, the debit amount is a positive amount, the credit account item is ongoing accrued expenses, and the credit amount is a positive amount (see FIG. 9(b)). The output control unit 25 outputs the journal data to the above-mentioned output device at a predetermined timing.

[0036] Furthermore, if the calculated unpaid ongoing expenses is a negative amount of less than 0 yen, the journal data generation unit 26 generates journal data on the closing date in which the debit account item is uncompleted work expenses, the debit amount is an amount with a positive sign instead of the negative amount, the credit account item is unpaid ongoing expenses, and the credit amount is an amount with a positive sign instead of the negative amount (see Figure 10(a)).

[0037] Furthermore, the journal data generation unit 26 generates journal data for a predetermined date in the next settlement period, in which the debit account item is "Unpaid Expenses in Progress," the debit amount is an amount with the sign of the negative amount changed to a positive sign, the credit account item is "Uncompleted Work Expenses," and the credit amount is an amount with the sign of the negative amount changed to a positive sign (see FIG. 10(b)). The output control unit 25 outputs the journal data to the output device at a predetermined timing.

[0038] [Calculation of unpaid expenses] Next, a description will be given of the calculation operation of progress unpaid expenses in the business support device 1 of the embodiment. The control unit 3 of the business support device 1 of the embodiment functions as a determination unit 21 to a progress unpaid expense calculation unit 24 based on the business support program stored in the storage unit 2, and executes the calculation operation of progress unpaid expenses.

[0039] In this example, the components from the determination unit 21 to the progress unpaid expense calculation unit 24, as well as the output control unit 25 and the journal data generation unit 26, are assumed to be realized by software based on a business support program. However, the components from the determination unit 21 to the progress unpaid expense calculation unit 24, as well as the output control unit 25 and the journal data generation unit 26 may be realized in part or in whole by hardware. In either case, the same effects as those described below can be obtained.

[0040] First, on the closing date, such as the end of the month, the discrimination unit 21 refers to the progress rate calculation classification in the cost item master table 11 shown in Fig. 2 and determines whether the budget amount and actual cost cost items of each cost item of each project shown in Fig. 3 and Fig. 4 are cost items used to calculate the progress rate or excluded cost items to be excluded from the progress rate calculation. In the examples of Fig. 3 and Fig. 4, the discrimination unit 21 determines that material costs, subcontract costs, and labor costs are cost items used, and that expenses are excluded cost items.

[0041] Figure 5 is a diagram in which the cost items, progress rate calculation categories, budget amounts, and actual costs of each project are virtually extracted and displayed side by side from the cost item master table 11, the budget data storage unit 12, and the actual cost data storage unit 13. As can be seen from Figure 5, the budget amounts and actual costs of material costs, subcontract costs, and labor costs for which the progress rate calculation category is set to "include" are used in calculating the progress rate, while the budget amounts and actual costs of expenses for which the progress rate calculation category is set to "exclude" are not used in calculating the progress rate.

[0042] The progress rate calculation unit 22 calculates a progress rate of approximately "78%" as the progress rate of project "PJ001" by calculating "(total cost (material costs + subcontract costs + labor costs)) ÷ (total budget (material costs + subcontract costs + labor costs)) = (8,000 yen + 4,000 yen + 2,000 yen) ÷ (10,000 yen + 5,000 yen + 3,000 yen)". This progress rate of "78%" is the progress rate calculated using the "cost usage items".

[0043] Furthermore, the progress rate calculation unit 22 calculates a progress rate of approximately "58%" as the progress rate of project "PJ002" by calculating "(total cost (material costs + outsourcing costs + labor costs)) ÷ (total budget (material costs + outsourcing costs + labor costs)) = (12,000 yen + 3,000 yen + 4,000 yen) ÷ (20,000 yen + 7,000 yen + 6,000 yen)". As above, this progress rate of "58%" is the progress rate calculated using the "cost of use item".

[0044] The progress rate calculation unit 22 stores the progress rate of each project calculated by the "usage cost item" in the progress rate data storage unit 14 as shown in FIG.

[0045] Next, the excluded expense item cost calculation unit 23 calculates the actual cost to be recorded corresponding to the progress rate by multiplying the budget amount of the excluded cost item for each project by the progress rate of each project. In this example, the progress rate of the "PJ001" project is "78%" and the budget amount for expenses, which are excluded cost items, is "2,000 yen", so the excluded expense item cost calculation unit 23 performs the calculation "2,000 yen x 78%". As a result, "1,556 yen" is calculated as the actual cost to be recorded corresponding to the progress rate of the "PJ001" project.

[0046] The excluded expense item cost calculation unit 23 stores the calculated amount of "1,556 yen" in the input field corresponding to the "expense" cost item among the input fields for the "amount according to progress rate" item in the progress unpaid expense memory unit 15 shown in Figure 7.

[0047] Similarly, the progress rate of the "PJ002" project is "58%" and the budget amount for expenses, which is an excluded cost item, is "4,000 yen", so the excluded item cost calculation unit 23 calculates "4,000 yen x 58%". As a result, "2,303 yen" is calculated as the actual cost to be recorded corresponding to the progress rate of the "PJ002" project.

[0048] The excluded expense item cost calculation unit 23 stores the calculated "2,303 yen" in the input field corresponding to the "expense" cost item among the input fields for the "amount according to progress rate" item in the progress unpaid expense memory unit 15 shown in Figure 7.

[0049] Next, the progress accrued expense calculation unit 24 subtracts the actual cost of "500 yen" for the expense of the "PJ001" project shown in Fig. 4 from "1,556 yen", which is calculated as the actual cost to be recorded corresponding to the progress rate of the "PJ001" project, to calculate the difference of "1,556 yen" as the progress accrued expense. The progress accrued expense calculation unit 24 stores the calculated "1,556 yen" in the input field corresponding to the cost item of the expense among the input fields for progress accrued expenses of the "PJ001" project in the progress accrued expense storage unit 15, as shown in Fig. 7.

[0050] In this example, the difference is a positive amount, which indicates that the recorded cost of expenses (500 yen) is low compared to the progress rate of the construction work, and that additional accounting for this difference is necessary (this indicates that the actual cost of the recorded expenses does not match the amount of expenses corresponding to the progress rate).

[0051] Furthermore, the progress accrued expense calculation unit 24 subtracts the actual cost of "3,000 yen" for the expenses of the "PJ002" project shown in Fig. 4 from "2,303 yen", which is calculated as the actual cost to be recorded corresponding to the progress rate of the "PJ002" project, to calculate the difference of "-697 yen" as the progress accrued expense. The progress accrued expense calculation unit 24 stores the calculated "-697 yen" in the input field corresponding to the cost item of the expenses among the input fields for progress accrued expenses of the "PJ002" project in the progress accrued expense storage unit 15, as shown in Fig. 7.

[0052] In this example, the difference is a negative amount, which indicates that the recorded cost of expenses (3,000 yen) is higher than the progress rate of the construction work, and that this difference needs to be subtracted from the actual cost of the expenses (indicating that the recorded actual cost of expenses and the amount of expenses corresponding to the progress rate do not match).

[0053] In this way, the progress unpaid expense data stored in the progress unpaid expense storage unit 15 is read out from the progress unpaid expense storage unit 15 by the output control unit 25 at the timing specified by the person in charge, and output to the output device 7, etc. This allows the progress unpaid expense data to be displayed, printed, or output as audio.

[0054] [Journal data generation behavior] Next, the journal data generation unit 26 refers to the cost item master table 11 shown in Fig. 2 and recognizes the cost item, work in progress item, and debt item of "expenses," which is an excluded cost item. In this example, as shown in Fig. 8, the cost item of "expenses," which is an excluded cost item, is "unpaid expenses in progress," the work in progress item is "expenses in uncompleted work," and the debt item is "accounts payable (unpaid in progress)." The journal data generation unit 26 inputs the recognized account items of "unpaid expenses in progress," "expenses in uncompleted work," and "accounts payable (unpaid in progress)" into the input fields for the cost item, work in progress item, and debt item of "expenses" in the unpaid expense in progress storage unit 15, as shown in Fig. 8.

[0055] By recognizing the cost items, work in progress items, and debt items of "expenses" in this way, the journal data generation unit 26 generates journal data for the end and beginning of the month according to the amount of unpaid ongoing expenses, as shown in Figures 9 and 10, respectively.

[0056] 9 shows an example of journal data generated when the progress accrued expenses exceed 0 yen. That is, as explained using FIG. 7, the progress accrued expenses for the expenses of the "PJ001" project are calculated as "1,056 yen," which is an amount exceeding 0 yen. In this case, the journal data generation unit 26 generates journal data, as shown in FIG. 9(a), on the last day of the month, for example, "March 31," in which the debit account item is "progress accrued expenses," the debit amount is "1,056 yen," the credit account item is "accrued expenses (progress accrued expenses)," and the credit amount is "1,056 yen," and stores the journal data in the journal data storage unit 16.

[0057] In addition, the journal data generation unit 26 generates journal data, as shown in Figure 9(b), on the first date of the month of the next accounting period, such as April 1st, in which the debit account item is accounts payable (unpaid in progress) and the debit amount is 1,560 yen, and the credit account item is unpaid expenses in progress and the credit amount is 1,560 yen, and stores this data in the journal data storage unit 16.

[0058] In contrast, Figure 10 shows an example of journal data generated when the progress accrued expenses are an amount less than 0 yen (a negative amount). That is, as explained using Figure 7, the progress accrued expenses for the expenses of the project "PJ002" is calculated as "-697 yen," which is an amount less than 0 yen. In this case, the journal data generation unit 26 generates journal data, as shown in Figure 10(a), on the last date of the month, for example, "March 31st," in which the debit account item is "Unearned Construction Expenses" and the debit amount is "697 yen," and the credit account item is "Progress accrued expenses" and the credit amount is "697 yen," and stores this in the journal data storage unit 16.

[0059] In addition, the journal data generation unit 26 generates journal data on the first date of the month of the next accounting period, such as April 1st, with the debit account item set to unpaid expenses in progress and the debit amount set to 697 yen, and the credit account item set to uncompleted construction expenses and the credit amount set to 697 yen, as shown in Figure 10(b), and stores this data in the journal data storage unit 16.

[0060] In this way, the journal data stored in the journal data storage unit 16 is read out from the journal data storage unit 16 by the output control unit 25 at the timing specified by the person in charge and output to the output device 7, etc. This makes it possible to obtain a display output, print output, or audio output of the progress unpaid expense data. Also, the journal data stored in the journal data storage unit 16 is sent by the output control unit 25 to, for example, an accounting server device on a predetermined network at the timing specified by the person in charge, and is recorded there.

[0061] (Effects of the embodiment) As is clear from the above explanation, the business support device 1 of the embodiment calculates the amount of the cost of the cost item not used in calculating the progress rate according to the progress rate. This makes it possible to accurately grasp the overall cost according to the progress rate, including the amount of the cost of the cost item used in calculating the progress rate according to the progress rate.

[0062] In addition, the system can automatically calculate the progress accrual expenses, which are the difference between the amount corresponding to the progress rate of the cost item not used in calculating the progress rate and the actual recorded cost, thereby reducing the burden on the person in charge of calculating the progress accrual expenses, improving work efficiency and speeding up the closing process.

[0063] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This invention can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of goals "8" and "9" of the SDGs.

[0064] Furthermore, this invention can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs goals 12, 13, and 15.

[0065] Furthermore, the present invention can contribute to strengthening control and governance, thereby contributing to the achievement of Goal 16 of the SDGs.

[0066] [Other embodiments] The present invention can be implemented in various different forms other than the above-described embodiments within the scope of the technical concept described in the claims.

[0067] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually, or all or part of the processes described as being performed manually may be performed automatically using a known method or the like.

[0068] Furthermore, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the specification or drawings may be changed as desired unless otherwise specified.

[0069] Furthermore, the components of the business support device 1 shown in the figure are conceptual functional components and do not necessarily have to have the physical configuration shown in the figure. For example, all or any part of the processing functions of the business support device 1, particularly the processing functions performed by the control unit 3, may be realized by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or may be realized by hardware using wired logic.

[0070] The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in the embodiments, and is mechanically read by the business support device 1 as needed. That is, a computer program is recorded in the storage unit 2, such as a ROM or HDD, for working with an OS (Operating System) to give instructions to a control unit 3 (CPU) and perform various processes. The computer program is loaded into RAM, expanded, and executed by the control unit 3 as appropriate.

[0071] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and all or part of it may be downloaded and executed as needed.

[0072] Furthermore, the business support program for executing the processes described in the embodiments may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product.

[0073] Here, the "recording medium" can be any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical Disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0074] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code.

[0075] It should be noted that a "program" is not necessarily limited to a single structure, but includes a structure that is distributed as multiple modules or libraries, and a structure that achieves its function by working together with other programs, such as an OS.

[0076] Furthermore, the specific configuration for reading the recording medium in the task support device 1 of the embodiment, the reading procedure, and the installation procedure after reading can be any known configuration or procedure.

[0077] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, web page files, etc. used for various processes or providing websites.

[0078] The business support device 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be implemented with software (including programs or data) that realizes the processes described in the embodiments.

[0079] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed or integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be selectively implemented by combining them in any way. [Industrial Applicability]

[0080] The present invention is suitable for application to accounting work in which costs required for work are recorded on a percentage-of-completion basis, such as in the large machinery manufacturing industry or construction industry. [Explanation of symbols]

[0081] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / Output Interface Section 6 Input Devices 7 Output Devices 11 Cost Item Master Table 12 Budget data storage section 13 Actual cost data storage section 14 Progress rate data storage section 15 Progress unpaid expense memory section 16 Journal data storage section 21 Discrimination part 22 Progress Rate Calculation Section 23 Exclusion Item Cost Calculation Department 24 Progress and Unpaid Expenses Calculation Department 25 Output control section 26 Journal data generation unit

Claims

1. a determination unit that refers to a cost item master table that stores progress rate calculation classifications indicating whether a cost item is used to calculate the progress rate of a task based on a budget amount and a cost item of an actual cost, and determines whether the budget amount and the cost item of an actual cost are cost items that are used to calculate the progress rate of a task; a progress rate calculation unit that calculates a progress rate on a specified closing date, which is the ratio of the total amount of the actual costs of the cost items used, which are cost items determined to be used in calculating the progress rate on the specified closing date, to the total amount of the budgeted amounts of the cost items used, based on a cost proportional method that defines the progress rate of the work on the closing date as the ratio of the actual costs incurred in the work up to the budgeted amount of the work; an excluded item cost calculation unit that calculates the actual cost of the excluded cost item corresponding to the progress rate on the closing date by multiplying the calculated progress rate on the closing date by the budget amount of the excluded cost item that was excluded from the calculation of the progress rate; an unpaid progress expense calculation unit that calculates unpaid progress expenses, which are the difference between the calculated actual cost of the excluded cost item and the actual cost of the excluded cost item recorded on the closing date; an output control unit that outputs the calculated progress unpaid expenses to an output device; A business support device having the above.

2. If the calculated unpaid ongoing expenses is a positive amount exceeding 0 yen, a journal data generation unit generates journal data on the closing date in which the debit account item is unpaid ongoing expenses, the debit amount is the positive amount, the credit account item is accounts payable, and the credit amount is the positive amount, and generates journal data on a predetermined date in the next closing period in which the debit account item is accounts payable, the debit amount is the positive amount, the credit account item is unpaid ongoing expenses, and the credit amount is the positive amount, the output control unit outputs the journalization data to the output device; 2. The business support device according to claim 1, wherein:

3. When the calculated unpaid progress expenses is a negative amount of less than 0 yen, the journal data generation unit generates journal data on the closing date in which the debit account item is uncompleted work expenses, the debit amount is the amount with a positive sign for the negative amount, the credit account item is unpaid progress expenses, and the credit amount is the amount with a positive sign for the negative amount, and also generates journal data on a specified date in the next closing period in which the debit account item is unpaid progress expenses, the debit amount is the amount with a positive sign for the negative amount, the credit account item is uncompleted work expenses, and the credit amount is the amount with a positive sign for the negative amount, the output control unit outputs the journalization data to the output device; 3. The business support device according to claim 2, wherein:

4. a determination step in which a determination unit refers to a cost item master table in which progress rate calculation classifications indicating whether a cost item is used to calculate the progress rate of a task are stored based on the budget amount and the cost item of the actual cost, and determines whether the budget amount and the cost item of the actual cost are cost items used to calculate the progress rate of the task; a progress rate calculation step in which the progress rate calculation unit calculates the progress rate on the specified closing date, which is the ratio of the total amount of the actual costs of the cost items used, which are cost items determined to be used in calculating the progress rate on the specified closing date, to the total amount of the budgeted amounts of the cost items used, based on a cost proportion method in which the ratio of the actual costs incurred in the work up to the specified closing date to the budgeted amount of the work is the progress rate of the work on the closing date; an excluded item cost calculation step in which an excluded item cost calculation unit multiplies the calculated progress rate on the closing date by the budget amount of the excluded cost item excluded from the calculation of the progress rate, thereby calculating the actual cost of the excluded cost item corresponding to the progress rate on the closing date; an unpaid progress expense calculation step in which an unpaid progress expense calculation unit calculates an unpaid progress expense, which is the difference between the calculated actual cost of the excluded cost item and the actual cost of the excluded cost item recorded on the closing date; an output control step in which an output control unit outputs the calculated progress unpaid expenses to an output device; A business support method having the above.

5. Computer, a determination unit that refers to a cost item master table that stores progress rate calculation classifications indicating whether a cost item is used to calculate the progress rate of a task based on a budget amount and a cost item of an actual cost, and determines whether the budget amount and the cost item of an actual cost are cost items that are used to calculate the progress rate of a task; a progress rate calculation unit that calculates a progress rate on a specified closing date, which is the ratio of the total amount of the actual costs of the cost items used, which are cost items determined to be used in calculating the progress rate on the specified closing date, to the total amount of the budgeted amounts of the cost items used, based on a cost proportional method that defines the progress rate of the work on the closing date as the ratio of the actual costs incurred in the work up to the budgeted amount of the work; an excluded item cost calculation unit that calculates the actual cost of the excluded cost item corresponding to the progress rate on the closing date by multiplying the calculated progress rate on the closing date by the budget amount of the excluded cost item that was excluded from the calculation of the progress rate; an unpaid progress expense calculation unit that calculates unpaid progress expenses, which are the difference between the calculated actual cost of the excluded cost item and the actual cost of the excluded cost item recorded on the closing date; an output control unit that outputs the calculated progress unpaid expenses to an output device; A business support program that functions as a

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