Accounting support device, accounting support method, and accounting support program

Abstract

To provide an accounting support device, a method, and a program that reduce the burden of data registration and avoid the risk of budget compilation omission.SOLUTION: A PC 100 (accounting support device) includes: a prime cost amount adding unit that adds up a totalized prime cost amount up to the current month; a budget amount determination unit that extracts, if corresponding budget amounts exist, a latest corresponding budget amount from the corresponding budget amounts, and determines the extracted budget amount as a current budget amount; an attainment expectation amount determination unit that determines, according to a preselected attainment expectation amount determination method, the current budget amount as a final attainment expectation amount for the current month, or determines the current budget amount as the final attainment expectation amount for the current month if a final attainment expectation amount for the previous month does not exist, and determines the final attainment expectation amount for the previous month as the final attainment expectation amount for the current month if the final attainment expectation amount for the previous month exists; and a planned prime cost calculation unit that calculates a future planned prime cost for the current month by subtracting the totalized prime cost amount up to the current month from the final attainment expectation amount for the current month.SELECTED DRAWING: Figure 1

Description

[Technical field]

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

[0002] When creating project forecast data, it is necessary to centrally manage project contract information, budget information, various cost information linked to the project, etc. However, there was an issue of the time and cost involved in reviewing the forecast for each project while referring to the budget and cost information. In addition, if the budget or cost information increases or decreases after reviewing the forecast and registering the data, there was also the issue of the cost of re-examining the forecast to reflect the increase or decrease. Furthermore, if the project budget and cost are not consistent, there is a risk that control risks such as missed budgets will be overlooked unless there is a system for easily reviewing them. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Patent Publication No. 2022-27251 [Patent Document 2] JP 2021-140737 A Summary of the Invention [Problem to be solved by the invention]

[0004] Therefore, the object of the present invention is to provide a new system that can reduce the burden of data registration by referencing budget and cost information for each project and automatically creating final outcome data, while also avoiding the risk of missing out on budget preparation. [Means for solving the problem]

[0005] In order to solve the above-mentioned problems and achieve the object, an accounting support device according to the present invention is an accounting support device including a control unit, the control unit comprising: cost amount collection means for collecting accumulated cost amounts up to the current month by order identification information and by cost item; budget amount determination means for, if corresponding budget amounts exist for the order identification information and the cost item, extracting the latest corresponding budget amount from the corresponding budget amounts and determining that the extracted budget amount is the current budget amount, and, if no corresponding budget amount exists, determining that 0 is the current budget amount; and a cost amount determination means for determining, by order identification information and cost item, in accordance with a preselected method for determining an expected final amount, (1) by the order identification information and the cost item, The system is characterized by comprising: a final estimate amount determining means for determining the determined budget amount at the current stage as the final estimated amount for the current month, or (2) if there is no final estimated amount for the previous month, determining the current budget amount determined by the budget amount determining means as the final estimated amount for the current month, and if there is a final estimated amount for the previous month, determining the final estimated amount for the previous month as the final estimated amount for the current month; and a planned cost calculating means for calculating a future planned cost for the current month by subtracting the accumulated cost amount up to the current month compiled by the cost amount compiling means from the final estimated amount for the current month determined by the estimated amount determining means, for each order identification information and each cost item.

[0006] In addition, the accounting support device of the present invention is characterized in that the control unit is equipped with a detail table update means for newly storing in the estimated arrival detail table, for each order identification information and each cost item, a forecast arrival detail record including the final estimated arrival amount for the current month determined by the estimated arrival amount determination means, the future planned cost for the current month calculated by the planned cost calculation means, and the fiscal year and month, with the current month being the fiscal year and month.

[0007] In addition, the accounting support device of the present invention is characterized in that the control unit is equipped with a hold determination means for extracting combinations of order identification information and cost items for which cumulative cost amounts exceeding 0 have been accumulated by the cost amount accumulation means, where the current budget amount determined by the budget amount determination means is 0 and the final forecast amount for the current month determined by the forecast end amount determination means is 0, and determining that the order identification information corresponding to the extracted combination is unapproved or on hold.

[0008] In addition, the accounting support device of the present invention is characterized in that the hold determination means extracts from the combinations those combinations in which the current budget amount determined by the budget amount determination means is 0, the final forecast amount for the current month determined by the forecast amount determination means is 0, and which have a cost item that is a pre-selected target for hold determination, and determines that the order identification information corresponding to the extracted combination is unapproved or on hold.

[0009] In addition, the accounting support device of the present invention is characterized in that the control unit is equipped with a check result output means that outputs a notification that there is order identification information that the hold determination means has determined to be unapproved or on hold.

[0010] In addition, the accounting support device of the present invention is characterized in that the control unit further includes a budget acceptance means for accepting budget amounts by order identification information and by cost item, and for being able to accept budget amounts multiple times for the same order identification information and the same cost item.

[0011] In addition, the accounting support device of the present invention is characterized in that the control unit further comprises a budget variance calculation means for calculating the budget variance for the current month by subtracting the final forecast amount for the current month determined by the forecast amount determination means from the current budget amount determined by the budget amount determination means, for each order identification information and cost item, and the detail table update means newly stores in the forecasted detail table a forecasted detail record including the budget variance for the current month calculated by the budget variance calculation means, in addition to the final forecast amount for the current month, the future planned cost for the current month, and the accounting year and month, for each order identification information and cost item.

[0012] In addition, the accounting support device of the present invention is characterized in that the control unit further comprises a change acceptance means for accepting an application for a change to the final forecast amount in the forecast detail record including the latest accounting year and month stored in the forecast detail table by order identification information and cost item, along with the order identification information, cost item, and change application amount, and the detail table update means updates the final forecast amount in the forecast detail record including the latest accounting year and month corresponding to the order identification information and cost item accepted by the change acceptance means to the change application amount accepted by the change acceptance means.

[0013] Further, an accounting support method according to the present invention is an accounting support method executed in an accounting support device having a control unit, and includes a cost amount aggregation step executed by the control unit, in which a cumulative cost amount up to the current month is aggregated by order identification information and by cost item, a budget amount determination step, in which, if corresponding budget amounts exist for each order identification information and each cost item, the latest corresponding budget amount is extracted from the corresponding budget amounts and the extracted budget amount is determined to be the current budget amount, and if no corresponding budget amount exists, 0 is determined to be the current budget amount, and a budget amount determination step, in which, according to a preselected method for determining an expected final amount, (1) a budget amount is determined by the budget amount determination step for each order identification information and each cost item. and (2) if there is no final forecast amount for the previous month, determining the current budget amount determined in said budget amount determination step as the final forecast amount for the current month, and if there is a final forecast amount for the previous month, determining the previous month's final forecast amount as the final forecast amount for the current month; and a planned cost calculation step, for calculating a future planned cost for the current month by subtracting the accumulated cost amount up to the current month compiled in said cost amount compilation step from the final forecast amount for the current month determined in said final forecast amount determination step for each order identification information and each cost item.

[0014] Further, an accounting support program according to the present invention is an accounting support program to be executed by an accounting support device having a control unit, the accounting support program being executed by the control unit, and comprising: a cost amount aggregation step of aggregating a cumulative cost amount up to the current month by order identification information and by cost item; a budget amount determination step of, if corresponding budget amounts exist for the order identification information and the cost item, extracting the latest corresponding budget amount from the corresponding budget amounts and determining that the extracted budget amount is the current budget amount, and, if no corresponding budget amount exists, determining that 0 is the current budget amount; and, according to a preselected method of determining an expected final amount, by order identification information and by cost item, (1) the budget amount determination step the current budget amount determined by said budget amount determination step as the final estimated amount for the current month, or (2) if there is no final estimated amount for the previous month, the current budget amount determined by said budget amount determination step is determined to be the final estimated amount for the current month, and if there is a final estimated amount for the previous month, the final estimated amount for the previous month is determined to be the final estimated amount for the current month; and a planned cost calculation step, for calculating a future planned cost for the current month by subtracting the accumulated cost amount up to the current month compiled by said cost amount compilation step from the final estimated amount for the current month determined by said projected amount determination step, for each order identification information and each cost item. Effect of the Invention

[0015] According to the system of the present invention, by referencing budget and cost information for each project and automatically creating final forecast data, the burden of data registration can be reduced and the risk of missing out on budget preparation can be avoided. [Brief description of the drawings]

[0016] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. [Diagram 2] FIG. 2 is a diagram showing an example of the flow of information processing for automatically creating a landing prediction in one embodiment. [Diagram 3]FIG. 3 is a diagram illustrating an example of a project basic information master and a PJ cost item classification master according to an embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of a project information table and a contract information table according to an embodiment. [Figure 5A] FIG. 5A is a diagram illustrating an example of a budget information table and a cost information table according to an embodiment. [Figure 5B] FIG. 5B is a diagram illustrating an example of a temporary work table according to an embodiment. [Figure 5C] FIG. 5C is a diagram showing an example of a landing prediction header table and a landing prediction detail table in one embodiment. [Figure 5D] FIG. 5D is a diagram showing an example of a check result notification screen according to an embodiment. [Figure 5E] FIG. 5E is a diagram showing an example of a landing prediction header table and a landing prediction detail table in one embodiment. [Figure 5F] FIG. 5F is a diagram showing an example of a landing prediction header table and a landing prediction detail table in one embodiment. [Figure 6A] FIG. 6A is a diagram illustrating an example of a budget information table and a cost information table according to an embodiment. [Figure 6B] FIG. 6B is a diagram illustrating an example of a temporary work table according to an embodiment. [Figure 6C] FIG. 6C is a diagram showing an example of a landing prediction header table and a landing prediction detail table in one embodiment. [Figure 6D] FIG. 6D is a diagram showing an example of a check result notification screen according to an embodiment. [Figure 7A] FIG. 7A is a diagram illustrating an example of a temporary work table according to an embodiment. [Figure 7B] FIG. 7B is a diagram showing an example of a landing prediction header table and a landing prediction detail table in one embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0017] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0018] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment including the accounting support device of the present invention will be described with reference to Fig. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized with the configuration of this embodiment. Also, in the following description of the configuration, duplicated descriptions may be omitted.

[0019] 1 is a block diagram showing an example of the configuration of a PC 100. The PC 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is communicably connected to a server 200 (e.g., a Web server, etc.) that stores various data (e.g., each data item stored in the storage unit 106, which may be described later) via a network 300 (e.g., the Internet, an intranet, a LAN (Local Area Network), etc.).

[0020] The components of the PC 100 are communicatively connected via any communication path.

[0021] In addition, PC 100 may be, for example, a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0022] The control unit 102 is a CPU or the like that performs overall control of the PC 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0023] In terms of functional concept, the control unit 102 includes a calculation target identification unit 102a, a cost amount calculation unit 102b, a detail table update unit 102c, a budget amount determination unit 102d, a final estimate determination unit 102e, a planned cost calculation unit 102f, a budget variance calculation unit 102g, a reservation determination unit 102h, a check result output unit 102i, a change acceptance unit 102j, a budget acceptance unit 102k, and the like.

[0024] The tally target specifying unit 102a specifies the order identification information to be tallyed. The order identification information to be tallyed can be set in advance, and can be, for example, order identification information whose completion category is contract incomplete and whose approval status is contract approved. Such order identification information can be extracted from a contract information table in which the completion category, approval status, etc. are stored together with the order identification information.

[0025] The cost amount tallying unit 102b tallys up the accumulated cost amount up to the current month by order identification information and by cost item. The cost amount tallying unit 102b can tally up the accumulated cost amount up to the current month from the cost amounts registered by accounting year and month in the cost information table. The cost amount tallying unit 102b tallys up the cost amount by accounting year and month by order identification information and by cost item based on voucher information that becomes the cost, such as purchase information stored in the voucher information database, and stores the tally in the cost information table. The target of the cost amount tallying unit 102b is the cost amount corresponding to the order identification information identified by the tallying target identification unit 102a.

[0026] If a corresponding budget amount exists for each order identification information and cost item, the budget amount determination unit 102d extracts the latest corresponding budget amount from the corresponding budget amounts and determines the extracted budget amount as the budget amount at the current stage; if no corresponding budget amount exists, it determines that 0 is the budget amount at the current stage.

[0027] The budget amount determination unit 102d can determine whether a corresponding budget amount exists by checking whether a corresponding budget amount is stored in the budget information table, and whether the corresponding budget amount is the latest can be identified by change identification information for identifying whether the budget amount is new or old.

[0028] The budget amount determination unit 102d determines the budget amount corresponding to the order identification information specified by the tally target specification unit 102a. The budget amount determination unit 102d determines the budget amount corresponding to the accounting month or months prior to the current month, and the budget amount whose approval status is "approved".

[0029] The budget receiving unit 102k receives budget amounts by order identification information and by cost item, and can receive budget amounts multiple times for the same order identification information and the same cost item. The budget receiving unit 102k registers the received budget amount in the budget information table. When registering a budget amount in the budget information table, the budget receiving unit 102k registers the budget amount together with change identification information for identifying the old and new budget amounts.

[0030] The estimated final amount determination unit 102e, depending on the preselected estimated final amount determination method, determines, for each order identification information and each cost item, (1) the current budget amount determined by the budget amount determination unit 102d as the estimated final amount for the current month, or (2) if there is no estimated final amount for the previous month, determines the current budget amount determined by the budget amount determination unit 102d as the estimated final amount for the current month, and if there is a estimated final amount for the previous month, determines the estimated final amount for the previous month as the estimated final amount for the current month.

[0031] The estimated final amount determination unit 102e can determine whether or not a final estimated final amount for the previous month exists by checking whether or not a final estimated final amount corresponding to the fiscal year and month of the previous month is stored in the estimated final amount detail table.

[0032] The planned cost calculation unit 102f calculates, for each order identification information and each cost item, the future planned cost for the current month by subtracting the accumulated cost amount up to the current month compiled by the cost amount compilation unit 102b from the final estimated amount for the current month determined by the estimated amount determination unit 102e.

[0033] The budget variance calculation unit 102g calculates the budget variance for the current month by subtracting the final estimated amount for the current month determined by the estimated amount determination unit 102e from the current budget amount determined by the budget amount determination unit 102d, by order identification information and cost item.

[0034] The detail table update unit 102c stores a new forecasted arrival detail record in the forecasted arrival detail table, for each order identification information and cost item, with the current month as the fiscal year and month, the record including the final forecasted arrival amount for the current month determined by the forecasted arrival amount determination unit 102e, the future planned cost for the current month calculated by the planned cost calculation unit 102f, and the fiscal year and month.

[0035] The forecast arrival detail record that the detail table update unit 102c stores in the forecast arrival detail table may include the current budget amount determined by the budget amount determination unit 102d, the accumulated cost amount up to the current month compiled by the cost amount compilation unit 102b, and the budget variance for the current month calculated by the budget variance calculation unit 102g.

[0036] The change acceptance unit 102j accepts applications for changes to the final forecast amount in the forecast detail record including the latest accounting year and month stored in the forecast detail table, by order identification information and cost item, along with the order identification information, cost item, and change application amount.

[0037] The detail table update unit 102c updates the final forecast amount in the forecast detail record including the latest accounting year and month corresponding to the order identification information and cost item accepted by the change acceptance unit 102j to the change application amount accepted by the change acceptance unit 102j.

[0038] The hold determination unit 102h extracts combinations of order identification information and cost items for which the cost amount collection unit 102b has collected a cumulative cost amount exceeding zero, where the current budget amount confirmed by the budget amount determination unit 102d is zero and the final forecast amount for the current month confirmed by the forecast amount determination unit 102e is zero, and determines that the order identification information corresponding to the extracted combination is unapproved or on hold.

[0039] When there are pre-selected cost items that are subject to reservation judgment and cost items that are not subject to reservation judgment, the reservation judgment unit 102h extracts, from among combinations of order identification information and cost items for which cumulative cost amounts exceeding 0 have been collected by the cost amount collection unit 102b, combinations in which the current budget amount confirmed by the budget amount determination unit 102d is 0, the final forecast amount for the current month confirmed by the forecast end amount determination unit 102e is 0, and the combination has a pre-selected cost item that is subject to reservation judgment, and judges the order identification information corresponding to the extracted combination to be unapproved or on hold.

[0040] The reservation determination unit 102h can identify whether a cost item is subject to reservation determination based on a project cost item classification master in which the reservation determination target classification, whether the cost item is subject to reservation determination or not, is pre-registered for each cost item.

[0041] The check result output unit 102i outputs a notification that there is order identification information that the reservation determination unit 102h has determined to be unapproved or on hold. The notification output by the check result output unit 102i may be in a form including a notification as to whether there is order identification information that the reservation determination unit 102h has determined to be unapproved or on hold.

[0042] The check result output unit 102i can also output a notification that there is order identification information whose contract approval status is "unapproved" or "on hold." The notification output by the check result output unit 102i may be in a form including a notification as to whether there is order identification information whose contract approval status is "unapproved" or "on hold."

[0043] The check result output unit 102i can also output a notification that there is order identification information whose budget approval status is budget unapproved or budget reserved. The notification output by the check result output unit 102i may be in a form including a notification of whether there is order identification information whose budget approval status is budget unapproved or budget reserved.

[0044] The communication interface unit 104 communicatively connects the PC 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line.

[0045] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, optical disks, etc. can be used as the storage unit 106.

[0046] Conceptually, the memory unit 106 includes a project basic information master memory unit 106a, a PJ cost item classification master memory unit 106b, a project information table memory unit 106c, a contract information table memory unit 106d, a budget information table memory unit 106e, a cost information table memory unit 106f, a final forecast header table memory unit 106g, a final forecast detail table memory unit 106h, etc.

[0047] The project basic information master storage unit 106a stores the project basic information master. The project basic information master has a method for determining the estimated final amount registered therein, and the method for determining the estimated final amount is selected and set in advance before the automatic creation of the estimated final amount. The estimated final amount determination method may include at least two methods for determining the estimated final amount: "previous month's estimated final amount" in which, if there is no estimated final amount for the previous month, the current budget amount is determined to be the estimated final amount for the current month, and, if there is an estimated final amount for the previous month, the current budget amount is determined to be the estimated final amount for the current month, and "latest budget" in which, regardless of whether there is an estimated final amount for the previous month, the current budget amount is determined to be the estimated final amount for the current month.

[0048] The PJ cost item classification master storage unit 106b stores the PJ cost item classification master. In the PJ cost item classification master, a reservation judgment target category, which indicates whether the cost item is a reservation judgment target or a reservation judgment non-target, is registered for each cost item, and the reservation judgment target category is selected and set in advance for each cost item before automatically creating a final forecast.

[0049] The project information table storage unit 106c stores a project information table. The project information table stores project information such as project identification information and project name for each project. Project identification information is assigned to each project, and is composed of, for example, a unique number or symbol.

[0050] The contract information table storage unit 106d stores a contract information table. The contract information table stores, for each order, contract information such as project identification information, order identification information, order name (contract name), fiscal year and month, contract period, contract amount, contract approval status, and contract completion category. Order identification information is assigned to each order (contract) and is composed of, for example, unique numbers or symbols. One project includes one or more orders. Therefore, there are one or more order identification information corresponding to one project identification information.

[0051] The budget information table storage unit 106e stores a budget information table. The budget information table stores budget information such as project identification information, order identification information, change identification information for budget amount, accounting year and month, cost item, budget amount, and budget approval status, sorted by order identification information and cost item. The budget information table can store multiple budget amounts for the same order identification information and the same cost item, and the change identification information is information for identifying whether the change identification information is new or old, and is composed of, for example, unique numbers or symbols.

[0052] The cost information table storage unit 106f stores a cost information table. The cost information table stores cost information such as cost accounting identification information, project identification information, order identification information, accounting year and month, cost item, and cost amount by order identification information and cost item. Cost accounting identification information is assigned to one cost accounting, and is composed of, for example, a unique number or symbol.

[0053] The arrival forecast header table storage unit 106g stores an arrival forecast header table. The arrival forecast header table stores arrival forecast header records including the approval status of the final arrival forecast along with project identification information, order identification information, accounting year and month, and final arrival forecast creation category, etc., for each order identification information.

[0054] The final forecast detail table storage unit 106h stores a final forecast detail table. The final forecast detail table stores, by order identification information and by cost item, project identification information, order identification information, accounting year / month, and cost item, final forecast amount for the current month, and future planned cost for the current month. The final forecast detail record may further include the current budget amount, the accumulated cost amount up to the current month, and the budget difference for the current month.

[0055] An input device 400 and an output device 500 are connected to the input / output interface unit 108. The output device 400 includes display devices such as a display and a projector, audio devices such as a speaker, printing devices such as a printer, and devices that allow downloading in a data file format. The data file format may be a file format known in the art, such as PDF, CSV, a document file, a spreadsheet file, or a text file. The input device 500 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function.

[0056] [2. Specific Examples] Hereinafter, using a specific example, the information processing for automatically creating a forecast result by the accounting support device according to the present invention and the information processing when applying for a change to the final forecast result amount after the automatic creation of the forecast result will be described.

[0057] FIG. 2 is a diagram showing the flow of information processing for automatically creating a landing prediction in this specific example.

[0058] The aggregation target identification unit 102a identifies the order number (i.e., order identification information) to be aggregated (S01), the cost amount aggregation unit 102b aggregates the accumulated cost amount up to the current month by order number and by project cost item classification (i.e., cost item) (S02), and the budget amount determination unit 102d determines the budget amount at the current stage (S03).

[0059] When the automatic forecast creation category (i.e., forecast amount determination method) is preset to “previous month's forecast” (S04-YES), and further, when a final forecast amount for the previous month exists (S05-YES), the estimated final amount determination unit 102e determines, by order number and project cost item category, that the final forecast amount for the previous month is the final forecast amount for the current month (S06a).

[0060] On the other hand, if the automatic final forecast creation category is preset to "previous month's final forecast" (S04-YES) but there is no final forecast amount for the previous month (S05-NO), or if the automatic final forecast creation category is preset to "latest budget" (S04-NO), the final forecast amount determination unit 102e determines the current budget amount by order number and project cost item category as the final forecast amount for the current month (S06b).

[0061] The planned cost calculation unit 102f calculates the future planned costs for the current month by order number and by project cost item classification (S07), and the budget variance calculation unit 102g calculates the budget variance for the current month (S08).

[0062] If there is a temporary work record whose accumulated cost amount exceeds 0, and which has a budget amount of 0 and a final estimated amount of 0 (S09-YES), the hold determination unit 102h determines the approval status for the order number held by this temporary work record to be "hold" (estimated amount hold), and determines the approval status for the other order number "JU001" to be "approved" (estimated amount approved) (S10a).

[0063] On the other hand, if there are no temporary work records with a budget amount of 0 and a final estimated amount of 0 among the temporary work records W11 to W14, W16 whose accumulated cost amount exceeds 0 (S09-NO), the hold determination unit 102h determines that the approval status for all order numbers "JU001" and "JU002" is "Approved" (estimated amount approved) (S10b).

[0064] The check result output unit 102i outputs the judgment result (a check result notification screen) (S11).

[0065] FIG. 3 is a diagram showing the project basic information master and the PJ cost item classification master in this specific example. In the project basic information master in this specific example, three types of automatic forecast creation categories (method of determining the estimated final amount) are registered: "0 (not automatically created)", "1 (last month's forecast)", and "2 (latest budget)". "0 (not automatically created)" is a setting in which automatic creation of the final forecast itself is not performed. In the PJ cost item classification master in this specific example, four types of PJ cost item categories, "material costs", "outsourcing costs", "labor costs", and "expenses", and the corresponding reserved registration categories at the time of automatic planned cost creation (reserved judgment target category) of "0: not subject to reservation judgment" or "1: subject to reservation judgment" are registered by PJ cost item category.

[0066] 4 is a diagram showing a project information table and a contract information table in this specific example. The project information table in this specific example stores project information records in which the project number (i.e., project identification information) and the corresponding project name are stored for each project. The contract information table in this specific example stores contract information in which the project number, order number (i.e., order identification information), contract name, fiscal year and month, contract period, contract amount, approval status, and completion category are stored for each order number.

[0067] 5A and 6A are diagrams showing the budget information table and the cost information table in this specific example. Fig. 5A shows the budget information table, the cost information table, and the cost information table for the first month (April 2023) after the start of automatic creation of the landing forecast, and Fig. 6A shows the budget information table, the cost information table, and the cost information table for the month after the start of automatic creation of the landing forecast (May 2023).

[0068] The budget information table of this specific example stores the project number, order number, number of changes (i.e., change identification information), accounting year and month, project cost item classification, budget amount, and approval status, sorted by order number (i.e., order identification information) and by project cost item classification (i.e., cost item). The contract information table of this specific example stores the contract information record, sorted by order number and by project cost item classification, containing the cost accounting number, project number, order number, accounting year and month, project cost item classification, and cost amount.

[0069] 5B, 6B, and 7A are diagrams showing temporary work tables in this specific example. Fig. 5B shows a temporary work table for the first month (April 2023) of the start of automatic creation of a landing forecast, Fig. 6B shows a temporary work table for the next month (May 2023) after the start of automatic creation of a landing forecast when "Previous month landing forecast" is selected, and Fig. 7A shows a temporary work table for the next month (May 2023) after the start of automatic creation of a landing forecast when "Latest budget" is selected.

[0070] In the temporary work table of this specific example, temporary work records are stored in which project numbers, order numbers, and project cost item categories are stored by order number and project cost item category, and each temporary work record can store budget amount, accumulated cost amount, previous month's final forecast, final forecast, future planned cost, budget variance, and approval status. In Figures 5B, 6B, and 7A, temporary work table A shows the storage stage of budget amount, accumulated cost amount, and previous month's final forecast, temporary work table B shows the storage stage of final forecast, future planned cost, and budget variance, and temporary work table C shows the storage stage of approval status, in the order of temporary work table A to temporary work table C.

[0071] 5C, 5E, 5F, 6C, and 7B are diagrams showing the landing forecast header table and the landing forecast detail table in this specific example. FIG. 5C shows the landing forecast header table and the landing forecast detail table in the first month (April 2023) of the start of automatic landing forecast creation, FIG. 6C shows the landing forecast header table and the landing forecast detail table in the next month (May 2023) after the start of automatic landing forecast creation when "previous month landing forecast" is selected, and FIG. 7B shows the landing forecast header table and the landing forecast detail table in the next month (May 2023) after the start of automatic landing forecast creation when "latest budget" is selected. Also, FIG. 5E shows the landing forecast header table and the landing forecast detail table at the change application stage of the final landing forecast amount in the first month (April 2023) of the start of automatic landing forecast creation, and FIG. 5F shows the landing forecast header table and the landing forecast detail table after the change is approved.

[0072] The final forecast header table of this specific example stores final forecast header records by order number, which store project number, order number, fiscal year and month, approval status, and creation category. The final forecast detail table of this specific example stores final forecast detail records by order number and by project cost item category, which store project number, order number, fiscal year and month, project cost item category, budget amount, accumulated cost amount, final final forecast, future planned cost, and budget variance.

[0073] 5D and 6D are diagrams showing the check result notification screen in this specific example. Fig. 5D shows the check result notification screen for the first month (April 2023) after the start of automatic creation of landing forecasts, and Fig. 6D shows the check result notification screen for the month after the start of automatic creation of landing forecasts (May 2023).

[0074] The following describes in detail the information processing flow for automatically creating a price forecast and the information processing flow when applying for a change to the final forecast price after the price forecast is automatically created, based on the first to third cases, with reference to Figures 2 to 7B.

[0075] (Example 1: Automatic creation of price forecast when "Previous month price forecast" is selected) This section provides a detailed explanation of the flow of information processing for the automatic creation of final forecasts in the first month, April 2023, and the following month, May 2023, when April 2023 is set as the first month for starting automatic creation of final forecasts and "1 (previous month's final forecast)" is selected as the automatic final forecast creation category (method of determining final forecast amount).

[0076] In this first example, the automatic final forecast creation category (final forecast amount determination method) in the project basic information master shown in Fig. 3 is preset to "1 (previous month's final forecast)." Therefore, when a final forecast detail record including the previous month's accounting year and month is stored in the final forecast detail table, the final final forecast amount for the previous month in the final forecast detail record is determined to be the final final forecast amount for the current month.

[0077] In this first example, the reserved registration category (reserved judgment target category) at the time of automatic creation of planned costs in the PJ cost item category master shown in Figure 3 is preset to "1: Yes" for the "material cost", "outsourcing cost", and "labor cost" among the PJ cost item categories, and is preset to "0: No" for the "expenses" not to be reserved judgment target, as shown in Figure 3. Therefore, "material cost", "outsourcing cost", and "labor cost" are subject to the reserved judgment, and "expenses" are not subject to the reserved judgment.

[0078] As of April 2023, one project has been launched with project number "PJ001," and as shown in the project information table in Figure 4, project information record A01, which stores this project number and its corresponding project name, is stored in the project information table.

[0079] For the project with project number "PJ001", there are two orders with order numbers (i.e., order identification information) "JU001" and "JU002", and as shown in the contract information table in Figure 4, contract information records B01 and B02 corresponding to these orders are stored in the contract information table, which store these order numbers and the corresponding contract name, fiscal year and month, contract period, contract amount, contract approval status, and contract completion category.

[0080] An approval status of "Approved" in a contract information record indicates that the order has been approved as a contract, and a completion category of "Incomplete" indicates that the order has not yet been contracted.

[0081] For the order with order number "JU001", a budget with the accounting year and month "2023 / 04" is allocated to each of the three PJ cost item categories (i.e., cost items) of "material cost", "outsourcing cost", and "expenses". As shown in the budget information table of FIG. 5A, three budget information records C01 to C03, which store the project number, order number, number of changes to the budget amount (i.e., change identification information), accounting year and month, PJ cost item category, budget amount, and approval status, are stored in the budget information table as budget information records corresponding to these three PJ cost item categories. Similarly, for the order with order number "JU002", a budget with the accounting year and month "2023 / 04" is allocated to each of the three PJ cost item categories (cost items), and as shown in the budget information table of FIG. 5A, three budget information records C04 to C06 are stored in the budget information table.

[0082] The approval status "approved" in the budget information record indicates that the budget has been approved.

[0083] The number of changes to the budget amount in a budget information record is used to distinguish between old and new budget information records when budget amounts are received multiple times for the same order number and same project cost item category, and a new budget information record is stored with the number of changes equal to the number of changes added to the most recent budget information record with the same order number and project cost item category. Therefore, the budget amount of the budget information record with the greatest number of changes becomes the most recent budget amount at that stage. The number of changes to the first budget information record is "0", as shown in budget information records C01 to C06.

[0084] First, based on the contract information table in Figure 4, the aggregation target identification unit 102a identifies the order numbers "JU001" and "JU002" to be aggregated as order numbers whose completion classification is contract incomplete "incomplete" and whose approval status is contract approved "approved" (S01).

[0085] Next, the cost amount aggregation unit 102b aggregates the cost amounts for the fiscal year and month "2023 / 04" by order number and by project cost item classification based on the invoice information that becomes the cost, such as purchasing information, stored in the invoice information database, and stores cost information records D01 to D05, which store the project number, order number, fiscal year and month, project cost item classification, and cost amount, in the cost information table, as shown in the cost information table in Figure 5A.

[0086] The cost amount tallying unit 102b sums up the cost amounts stored in the cost information records D01 to D05 that correspond to the order numbers "JU001" and "JU002" identified by the tallying target identifying unit 102a and have an accounting year and month before the current month "2023 / 04" among the cost information records stored in the cost information table by order number and by project cost item classification, and tally up the cumulative cost amount up to the current month (S02). Note that the cost information table in FIG. 5A does not store cost information records with accounting years and months before the previous month "2023 / 03", and only stores cost information records D01 to D05 with an accounting year and month of the current month "2023 / 04", so the cost amounts of each of the cost information records D01 to D05 are the cumulative cost amounts up to the current month as they are.

[0087] The detail table update unit 102c stores the cumulative cost amounts up to the current month aggregated by the cost amount aggregation unit 102b in each of the temporary work records W11 to W16 by order number and project cost subject classification, as shown in temporary work table A in Figure 5B.

[0088] In addition, for the combination of order number "JU002" and project cost item category "subcontract cost", the detail table update unit 102c has allocated the budget as the corresponding budget information record is stored in the budget information table of Figure 5A. However, since there is no cost information record in the cost information table with an accounting year and month up to the current month "2023 / 04", the accumulated cost amount is stored in the temporary work table as "￥0", as in temporary work record W15.

[0089] The budget amount determination unit 102d extracts the latest budget information records C01-C06 with the greatest number of changes from among the budget information records that correspond to the order numbers "JU001" and "JU002" identified by the aggregation target identification unit 102a stored in the budget information table of Fig. 5A, have accounting years and months before the current month "2023 / 04", and have the approval status of "Approved", by order number and by project cost item category. Note that in the budget information table of Fig. 5A, "0" is the greatest number of changes for each combination of order number and project cost item category.

[0090] The budget amount determination unit 102d determines the latest budget amount included in the latest extracted budget information records C01 to C06 by order number and by project cost item classification as the current budget amount (S03).

[0091] The detail table update unit 102c stores the current budget amounts confirmed by the budget amount confirmation unit 102d in each of the temporary work records W11 to W16 by order number and by project cost item classification, as shown in temporary work table A in FIG. 5B.

[0092] Since this is the first month of automatic creation of final forecasts, no final forecast detail record including the previous month's accounting year and month is stored in the final forecast detail table, so the detail table update unit 102c stores "NULL" as the previous month's final forecast amount in each temporary work record W11 to W16, as shown in temporary work table A in Figure 5B.

[0093] In this first example, the estimated final amount determination unit 102e has the automatic final forecast creation category (estimated final amount determination method) preset to "1 (previous month's estimated final amount)" (S04-YES), but since this is the first month of automatic final forecast creation, no estimated final amount detail record including the previous month's accounting year and month is stored in the estimated final amount detail table (S05-NO), and the previous month's final estimated final amount in temporary work table A in Figure 5B is "NULL", so the current budget amount determined by the budget amount determination unit 102d (i.e., the budget amount stored in each temporary work record W11 to W16) by order number and project cost item category is determined to be the final estimated final amount for the current month (S06b).

[0094] The detail table update unit 102c stores the final estimated amount for the current month determined by the estimated amount determination unit 102e in each of the temporary work records W11 to W16 by order number and project cost item classification, as shown in temporary work table B in Figure 5B.

[0095] The planned cost calculation unit 102f calculates the future planned costs for the current month by order number and project cost item classification, by subtracting the accumulated cost amount up to the current month compiled by the cost amount compilation unit 102b from the final estimated amount for the current month determined by the estimated amount determination unit 102e (i.e., by subtracting the accumulated cost amount from the final estimated amount of the temporary work records W11 to W16 in the temporary work table B of Figure 5B) (S07).

[0096] The detail table update unit 102c stores the future planned costs for the current month calculated by the planned cost calculation unit 102f in each of the temporary work records W11 to W16 by order number and project cost subject classification, as shown in temporary work table B in Figure 5B.

[0097] The budget variance calculation unit 102g calculates the budget variance for the current month by subtracting the final estimated amount for the current month determined by the estimated amount determining unit 102e from the current budget amount determined by the budget amount determining unit 102d (i.e., by subtracting the final estimated amount from the budget amounts of the temporary work records W11 to W16 in the temporary work table B in FIG. 5B) for each order number and each project cost item category (S08). Note that, as shown in the temporary work table B in FIG. 5B, the current budget amount and the final estimated amount for the current month are the same for each combination of order number and project cost item category, so the budget variance is "0 yen" for all combinations.

[0098] The detail table update unit 102c stores the budget variance for the current month calculated by the budget variance calculation unit 102g in each of the temporary work records W11 to W16 by order number and by project cost subject classification, as shown in temporary work table B in FIG. 5B.

[0099] Since there are no temporary work records with a budget amount of 0 and a final estimated amount of 0 among the temporary work records W11 to W14, W16 whose accumulated cost amount exceeds 0 (S09-NO), the hold determination unit 102h determines that the approval status for all order numbers "JU001" and "JU002" is "Approved" (estimated amount approved) (S10b).

[0100] The detail table update unit 102c stores the estimated amount approved "approved" as the approval status for the temporary work records W11 to W16 having order numbers "JU001" and "JU002" that have been determined to be estimated amount approved "approved" by the hold determination unit 102h, as shown in temporary work table C in Figure 5B.

[0101] The detail table update unit 102c newly stores in the forecast arrival detail table, for each order number, forecast arrival header records E11 and E12 consisting of the project number, order number, fiscal year and month "2023 / 04 (current month)", approval status "Approved" determined by the hold determination unit 102h, and creation category "Automatically created" indicating that the final forecast arrival amount has been automatically determined, as shown in the forecast arrival header table of Figure 5C.

[0102] The detail table update unit 102c adds the accounting year and month "2023 / 04 (current month)" to each combination of project number, order number, project cost item classification, budget amount, accumulated cost amount, final forecast amount, future planned cost, and budget variance stored in the temporary work records W11 to W16, and stores these records as new forecast arrival detail records F11 to F16 in the forecast arrival detail table, as shown in the forecast arrival detail table of Figure 5C.

[0103] The check result output unit 102i determines that, as shown in the contract information table of Figure 4, the approval status in all contract information records B01 and B02 is contract approved "approved", as shown in the budget information table of Figure 5A, the approval status in all budget information records C01 to C06 is budget approved "approved", and as shown in the temporary work table C of Figure 5B, the approval status in all final forecast header records E11 and E12 is expected amount approved "approved", and based on this determination result, as shown in Figure 5D, the fiscal year and month is set to the current month "2023 / 04", and the check results are all set to "O" for all unapproved voucher check (contract), unapproved voucher check (budget), and unapproved voucher check (final forecast), and the number of errors is set to "0" (S11).

[0104] In the following month, May 2023, the automatic forecast creation category (method of determining the estimated final amount) in the project basic information master shown in Figure 3 has not been changed from the first month, April 2023, and remains set to "1 (previous month's estimated final amount)." Additionally, as of May 2023, the project information table and contract information table in Figure 4 have not been changed from April 2023.

[0105] On the other hand, with regard to the budget information table, due to changes in the budgets for the orders with order numbers "JU001" and "JU002", a new budget with the fiscal year and month "2023 / 05" has been allocated, and as shown in the budget information table in Figure 6A, the budget receiving unit 102k has newly stored in the budget information table budget information records C07 to C12 with the number of changes "1" and the fiscal year and month "2023 / 05", in addition to budget information records C01 to C06 with the number of changes "0" and the fiscal year and month "2023 / 04".

[0106] First, in May 2023, the tally target identification unit 102a identifies the order numbers "JU001" and "JU002" to be tally targets based on the contract information table of FIG. 4, in the same manner as in April 2023 (S01).

[0107] Next, the cost amount aggregation unit 102b aggregates the cost amounts for the fiscal year and month "2023 / 05" by order number and by project cost item category based on the invoice information that becomes the cost, such as purchasing information, stored in the invoice information database, and stores cost information records D06 to D12, which store the project number, order number, fiscal year and month, project cost item category, and cost amount, in the cost information table, as shown in the cost information table in Figure 6A.

[0108] The cost amount aggregation unit 102b totals the cost amounts stored in the cost information records D01 to D12 that correspond to the order numbers "JU001" and "JU002" identified by the aggregation target identification unit 102a and have accounting years and months prior to the current month "2023 / 05" among the cost information records stored in the cost information table, by order number and by project cost item classification, and aggregates the cumulative cost amount up to the current month (S02). In addition, the cost information table in Figure 6A stores cost information records D01 to D05 having the accounting year and month of the previous month, "2023 / 04", and cost information records D06 to D12 having the accounting year and month of the current month, "2023 / 05". No cost information records having an accounting year and month before the month before, "2023 / 03", are stored. Therefore, the cumulative cost amount up to the current month is the sum of the cost amount of the cost information record for the previous month, "2023 / 04", and the cost amount of the cost information record for the current month, "2023 / 05", by order number and project cost item classification.

[0109] Specifically, for the combination of order number "JU001" and project cost item category "material cost", the cumulative cost amount is "500,000 yen", which is the sum of the cost amount "200,000 yen" of cost information record D01 for the previous month "2023 / 04" and the cost amount "300,000 yen" of cost information record D06 for the current month "2023 / 05". For the combination of order number "JU001" and project cost item category "subcontract cost", the cumulative cost amount is "700,000 yen", which is the sum of the cost amount "200,000 yen" of cost information record D02 for the previous month "2023 / 04" and the cost amount "500,000 yen" of cost information record D07 for the current month "2023 / 05". For the combination of order number "JU001" and project cost item category "Expenses", the cumulative cost amount is "200,000 yen", which is the sum of the cost amount "50,000 yen" in cost information record D03 for the previous month "2023 / 04" and the cost amount "150,000 yen" in cost information record D08 for the current month "2023 / 05". For the combination of order number "JU002" and project cost item category "Materials cost", the cumulative cost amount is "500,000 yen", which is the sum of the cost amount "200,000 yen" in cost information record D04 for the previous month "2023 / 04" and the cost amount "300,000 yen" in cost information record D09 for the current month "2023 / 05". For the combination of order number "JU002" and project cost item category "Subcontract Expenses", since there is no cost information record for the previous month "2023 / 04", the cost amount "¥1,000,000" in cost information record D10 for the current month "2023 / 05" will be the accumulated cost amount as is. For the combination of order number "JU002" and project cost item category "Expenses", the accumulated cost amount will be the sum of the cost amount "¥20,000" in cost information record D05 for the previous month "2023 / 04" and the cost amount "¥200,000" in cost information record D11 for the current month "2023 / 05", resulting in "¥220,000". For the combination of order number "JU002" and project cost item classification "Labor Costs", since there is no cost information record for the previous month "2023 / 04", the cost amount "￥100,000" of cost information record D12 for the current month "2023 / 05" will be used as the accumulated cost amount.

[0110] The detail table update unit 102c stores the cumulative cost amounts up to the current month aggregated by the cost amount aggregation unit 102b in each of the temporary work records W21 to W27 by order number and project cost subject classification, as shown in temporary work table A in Figure 6B.

[0111] The budget amount determination unit 102d extracts, by order number and by project cost item category, the latest budget information records C07 to C12 with the greatest number of changes from among the budget information records that correspond to the order numbers "JU001" and "JU002" identified by the aggregation target identification unit 102a stored in the budget information table of Fig. 6A, have accounting years and months before the current month "2023 / 05", and have an approval status of "approved". Note that in the budget information table of Fig. 6A, "1" is the greatest number of changes for each combination of order number and project cost item category.

[0112] The budget amount determination unit 102d determines the latest budget amount included in the latest extracted budget information records C07 to C12 by order number and by project cost item classification as the current budget amount (S03).

[0113] The detail table update unit 102c stores the current budget amounts confirmed by the budget amount confirmation unit 102d in each of the temporary work records W21 to W27 by order number and by project cost item classification, as shown in temporary work table A in FIG. 5B.

[0114] In addition, for the combination of order number "JU002" and project cost item category "labor costs", the detail table update unit 102c has calculated the cumulative cost amount up to the current month "2023 / 05" since a cost information record with the corresponding accounting year and month of the current month "2023 / 05" is stored in the cost information table of Figure 6A. However, since there is no corresponding budget information record in the budget information table, the budget amount is stored in the temporary work table as "￥0", as in temporary work record W27.

[0115] As shown in FIG. 5C, since forecast arrival detail records F11 to F16 including the fiscal year and month of the previous month, "2023 / 04", are stored in the forecast arrival detail table, the detail table update unit 102c stores, in each temporary work record W21 to W27, the final forecast arrival amounts in the forecast arrival detail records F11 to F16 including the fiscal year and month of the previous month, "2023 / 04", in the forecast arrival detail table of FIG. 5C as the final forecast arrival amounts for the previous month, by order number and by project cost subject classification, as shown in temporary work table A of FIG. 6B.

[0116] In addition, for the combination of order number "JU002" and project cost item category "labor costs", since no forecasted arrival detail record including the corresponding accounting year and month of the previous month "2023 / 04" is stored in the forecasted arrival detail table of Figure 5C, the detail table update unit 102c stores the previous month's final forecasted arrival amount as "￥0" in the temporary work table, as in temporary work record W27.

[0117] In this first example, the estimated final amount determination unit 102e has the estimated final amount determination category (estimated final amount determination method) pre-set to "1 (previous month's estimated final amount)" (S04-YES), and furthermore, estimated final amount detail records F11 to F16 including the accounting year and month of the previous month "2023 / 04" are stored in the estimated final amount detail table (S05-YES), and the previous month's final estimated final amount of each temporary work record W21 to W27 in the temporary work table A of Figure 6B is not "NULL", so the final estimated final amount in the estimated final amount detail records F11 to F16 for the previous month "2023 / 04" in the estimated final amount detail table of Figure 5C (i.e., the previous month's final estimated final amount stored in each temporary work record W21 to W27) is determined to be the final estimated final amount for the current month (S06a), by order number and by project cost item classification.

[0118] The detail table update unit 102c stores the final estimated amount for the current month determined by the estimated amount determination unit 102e in each of the temporary work records W21 to W27 by order number and project cost item classification, as shown in temporary work table B in Figure 6B.

[0119] The planned cost calculation unit 102f calculates the future planned cost for May 2023 by subtracting the accumulated cost amount up to the current month, which has been collected by the cost amount collection unit 102b, from the final estimated amount for the current month, which has been determined by the estimated amount determination unit 102e, by order number and project cost item classification (i.e., by subtracting the accumulated cost amount from the final estimated amount of the temporary work records W21 to W27 in the temporary work table B in FIG. 6B) (S07). Note that, if the accumulated cost amount is greater than the final estimated amount, as in the temporary work record W27 in the temporary work table B in FIG. 6B, the future planned cost will be a negative value.

[0120] The detail table update unit 102c stores the future planned costs for the current month calculated by the planned cost calculation unit 102f in each of the temporary work records W21 to W27 by order number and project cost subject classification, as shown in temporary work table B in Figure 6B.

[0121] The budget variance calculation unit 102g calculates the budget variance for the current month by order number and project cost item classification, by subtracting the final forecast amount for the current month determined by the forecast amount determination unit 102e from the current budget amount determined by the budget amount determination unit 102d (i.e., by subtracting the final forecast amount from the budget amounts of the temporary work records W21 to W27 in the temporary work table B in Figure 6B) (S08).

[0122] The detail table update unit 102c stores the budget variance for the current month calculated by the budget variance calculation unit 102g in each of the temporary work records W21 to W27 by order number and by project cost subject classification, as shown in temporary work table B in FIG. 6B.

[0123] Of the temporary work records W21 to W27 whose accumulated cost amount exceeds 0, there is a temporary work record W27 whose budget amount is 0 and whose final estimated amount is 0 (S09-YES), so the hold determination unit 102h identifies this temporary work record and determines the approval status of the order number "JU002" held by the identified temporary work record W27 to be "held" (estimated amount hold), and determines the approval status of the other order number "JU001" to be "approved" (estimated amount approved) (S10a).

[0124] As shown in temporary work table C in Figure 6B, the detail table update unit 102c stores estimated amount reservation "on hold" as the approval status in temporary work records W24 to W27 having order number "JU002" that has been determined to be estimated amount reservation "on hold" by the reservation determination unit 102h, and stores estimated amount approved "approved" as the approval status in temporary work records W21 to W23 having order number "JU001" that has been determined to be estimated amount approved "approved."

[0125] As in April 2023, the detail table update unit 102c newly stores in the forecast arrival detail table a forecast arrival header record E21 having the fiscal year and month "2023 / 05 (current month)", the order number "JU001", the approval status determined by the reservation determination unit 102h of "Approved", and the creation category "Automatic Creation" indicating that the final forecast arrival amount has been automatically determined, by order number, as shown in the forecast arrival header table of Figure 6C, and also newly stores in the forecast arrival detail table a forecast arrival header record E22 having the approval status determined by the reservation determination unit 102h of "Pending" and the creation category "Automatic Creation" indicating that the final forecast arrival amount has been automatically determined, for order number "JU002" (in the forecast arrival header table of Figure 6C, the forecast arrival header records E11 and E12 for the fiscal year and month "2023 / 04 (previous month)" are omitted).

[0126] The detail table update unit 102c adds the accounting year and month "2023 / 05 (current month)" to each combination of project number, order number, project cost item classification, budget amount, accumulated cost amount, final forecast amount, future planned cost, and budget variance stored in the temporary work records W21 to W27, as shown in the forecast arrival detail table of Figure 6C, and stores these records as new forecast arrival detail records F21 to F27 in the forecast arrival detail table (in the forecast arrival detail table of Figure 6C, forecast arrival detail records F11 to F16 for the accounting year and month "2023 / 04 (previous month)" are omitted).

[0127] As shown in the contract information table of FIG. 4, the approval status in all contract information records B01 and B02 is contract approved "approved", and as shown in the budget information table of FIG. 6A, the approval status in all budget information records C07 to C12 is budget approved "approved", but as shown in the temporary work table C of FIG. 6B, the check result output unit 102i determines that of the two final forecast header records E21 and E22, the approval status in final forecast header record E22 is estimated amount reserved "reserved", and based on this determination result, as shown in FIG. 6D, the fiscal year and month are set to the current month "2023 / 05", the check results for the unapproved voucher check (contract) and the unapproved voucher check (budget) are set to "〇", the check result for the unapproved voucher check (final forecast) is set to "×", and the number of errors is set to "1" (S11).

[0128] (Example 2: Automatic creation of forecast results when "Latest Budget" is selected) This section provides a detailed explanation of the information processing flow for the automatic creation of final forecasts in the first month when April 2023 is set as the first month for starting automatic creation of final forecasts and "2 (latest budget)" is selected as the automatic final forecast creation category (method of determining final forecast amount).

[0129] In this second example, the settings and conditions are exactly the same as those in the first example described above, except that "2 (latest budget)" is selected as the automatic final forecast creation category (final forecast amount determination method).

[0130] First, the tally target identification unit 102a identifies the order numbers "JU001" and "JU002" to be tally targets, similar to April 2023 in the first example (S01).

[0131] As with April 2023 in the first case, the cost amount aggregation unit 102b aggregates the accumulated cost amount based on the order numbers "JU001" and "JU002" identified by the aggregation target identification unit 102a (S02), the budget amount determination unit 102d determines the budget amount at the current stage (S03), and the detail table update unit 102c stores the accumulated cost amount and budget amount similar to April 2023 in the first case in temporary work records W11 to W16, as shown in temporary work table A in Figure 5B, and further stores "NULL" as the previous month's final forecast amount, similar to April 2023 in the first case.

[0132] In this second example, since the automatic final forecast creation category (final forecast amount determination method) is preset to "2 (latest budget)" (S04-NO), the estimated final amount determination unit 102e determines the current budget amount determined by the budget amount determination unit 102d (i.e., the budget amount stored in each temporary work record W11 to W16) by order number and project cost item category as the final estimated final amount for the current month, regardless of whether a final forecast detail record including the previous month's accounting year and month is stored in the final forecast detail table (S06b), and stores the same final estimated final amount as April 2023 in the first example in the temporary work records W11 to W16, as shown in temporary work table B in Figure 5B.

[0133] As in April 2023 in the first example, the planned cost calculation unit 102f calculates the future planned cost for the current month (S07), the budget variance calculation unit 102g calculates the budget variance for the current month (S08), and the detail table update unit 102c stores the future planned cost and budget variance in the temporary work records W11 to W16 as in April 2023 in the first example, as shown in temporary work table B in FIG. 5B. As in April 2023 in the first example, the reservation determination unit 102h stores the expected amount approved "approved" as the approval status in the temporary work records W11 to W16 as shown in temporary work table C in FIG. 5B (S09-NO·S10b).

[0134] Finally, the detail table update unit 102c newly stores the landing forecast header records E11 and E12 similar to the first case for April 2023 in the landing forecast detail table, as shown in the landing forecast detail table of Figure 5C, and newly stores the landing forecast detail records F11 to F16 similar to the first case for April 2023 in the landing forecast detail table, and the check result output unit 102i outputs a check result notification screen similar to the first case for April 2023, as shown in Figure 5D (S11).

[0135] In the following month, May 2023, the automatic forecast creation category (method of determining the estimated final amount) in the project basic information master shown in Figure 3 has not been changed since the first month, April 2023, and remains set to "2 (latest budget)." Additionally, as of May 2023, the project information table and contract information table in Figure 4 have not been changed since April 2023.

[0136] On the other hand, as with the first case, in the case of May 2023, changes have been made to the budgets for the orders with order numbers "JU001" and "JU002", and as shown in the budget information table in Figure 6A, the budget receiving unit 102k has newly stored budget information records C07 to C12 with the number of changes "1" and the fiscal year and month "2023 / 05" in the budget information table.

[0137] First, in May 2023, the aggregation target identification unit 102a identifies the order numbers "JU001" and "JU002" based on the contract information table of Figure 4, as in April 2023 in the second example (S01).

[0138] As with May 2023 in the first example, the cost amount aggregation unit 102b aggregates the cost amounts for the fiscal year and month "2023 / 05" by order number and project cost item classification based on the voucher information stored in the voucher information database, and stores cost information records D06 to D12 in the cost information table as shown in the cost information table in Figure 6A.

[0139] As with May 2023 in the first example, the cost amount aggregation unit 102b adds up the cost amounts stored in the cost information records D01 to D12 that correspond to the order numbers "JU001" and "JU002" identified by the aggregation target identification unit 102a and have accounting years and months before the current month "2023 / 05" among the cost information records stored in the cost information table, by order number and project cost item classification, to aggregate the accumulated cost amounts up to the current month (S02), and the detail table update unit 102c stores the accumulated cost amounts up to the current month in each of the temporary work records W31 to W37, as shown in temporary work table A in Figure 7A.

[0140] As with the first example, for May 2023, the budget amount determination unit 102d extracts the latest budget information records C07 to C12 with the greatest number of changes from among the budget information records that correspond to the order numbers "JU001" and "JU002" identified by the aggregation target identification unit 102a stored in the budget information table of Figure 6A, have an accounting year and month before the current month "2023 / 05", and have an approval status of budget approved "Approved", by order number and project cost item classification, and determines that the latest budget amount contained in the extracted latest budget information records C07 to C12 is the current budget amount (S03), and the detail table update unit 102c stores the current budget amount in each of the temporary work records W31 to W37, as shown in temporary work table A in Figure 7A.

[0141] In the second example, since the automatic final forecast creation category (final forecast amount determination method) is preset to "2 (latest budget)" (S04-NO), as in April 2023, regardless of whether a final forecast detail record including the previous month's accounting year and month is stored in the final forecast detail table, the estimated final amount determination unit 102e determines the current budget amount determined by the budget amount determination unit 102d (i.e., the budget amount stored in each temporary work record W31 to W37) by order number and project cost item category as the final estimated final amount for the month (S06b), and stores the final estimated final amount determined by the estimated final amount determination unit 102e in each of the temporary work records W31 to W37, as shown in temporary work table B in Figure 7A.

[0142] Similarly to April 2023, the planned cost calculation unit 102f also calculates the future planned cost for May 2023 by subtracting the accumulated cost amount up to the current month, which is collected by the cost amount collection unit 102b, from the final estimated amount for the current month, which is determined by the estimated amount determination unit 102e, by order number and by project cost item classification (i.e., by subtracting the accumulated cost amount from the final estimated amount of the temporary work records W31 to W37 in the temporary work table B of FIG. 7A), and the detail table update unit 102c stores the future planned cost for the current month in each of the temporary work records W31 to W37, as shown in the temporary work table B of FIG. 7A. Note that, if the accumulated cost amount is greater than the final estimated amount, as in the temporary work record W37 in the temporary work table B of FIG. 7A, the future planned cost becomes a negative value.

[0143] The budget variance calculation unit 102g calculates the budget variance for the current month by order number and project cost item classification, by subtracting the final estimated amount for the current month determined by the estimated amount determination unit 102e from the current budget amount determined by the budget amount determination unit 102d (i.e., by subtracting the final estimated amount from the budget amounts of the temporary work records W31 to W37 in temporary work table B of Figure 7A) (S08), and the detail table update unit 102c stores the budget variance for the current month in each of the temporary work records W31 to W37, as shown in temporary work table B of Figure 7A.

[0144] The hold determination unit 102h identifies the temporary work record W37, of the temporary work records W31 to W37 whose accumulated cost amount exceeds 0, which has a budget amount of 0 and a final estimated landing amount of 0 (S09-YES), and determines the approval status for the order number "JU002" held by the identified temporary work record W37 to be "held" (estimated amount hold), and determines the approval status for the other order number "JU001" to be "approved" (estimated amount approved) (S10a).

[0145] As shown in temporary work table C in Figure 7A, the detail table update unit 102c stores estimated amount reservation "on hold" as the approval status in temporary work records W34 to W37 having order number "JU002" that has been determined to be estimated amount reservation "on hold" by the reservation determination unit 102h, and stores estimated amount approved "approved" as the approval status in temporary work records W31 to W33 having order number "JU001" that has been determined to be estimated amount approved "approved."

[0146] As shown in the arrival forecast header table of Figure 7B, the detail table update unit 102c newly stores in the arrival forecast detail table an arrival forecast header record E31 having the fiscal year and month "2023 / 05 (current month)", the order number "JU001", the approval status determined by the reservation determination unit 102h of "Approved", and the creation category "Automatic Creation" indicating that the final arrival forecast amount has been automatically determined, for each order number, and also newly stores in the arrival forecast detail table an arrival forecast header record E32 having the approval status determined by the reservation determination unit 102h of "Pending" and the creation category "Automatic Creation" indicating that the final arrival forecast amount has been automatically determined (in the arrival forecast header table of Figure 7B, the arrival forecast header records E11 and E12 for the fiscal year and month "2023 / 04 (previous month)" are omitted).

[0147] The detail table update unit 102c adds the accounting year and month "2023 / 05 (current month)" to each combination of project number, order number, project cost item classification, budget amount, accumulated cost amount, final forecast amount, future planned cost, and budget variance stored in the temporary work records W31 to W37, as shown in the forecast arrival detail table of Figure 7B, and stores these records as new forecast arrival detail records F31 to F37 in the forecast arrival detail table (in the forecast arrival detail table of Figure 7B, forecast arrival detail records F11 to F16 for the accounting year and month "2023 / 04 (previous month)" are omitted).

[0148] As shown in the contract information table of FIG. 4, the approval status in all contract information records B01 and B02 is contract approved "approved", and as shown in the budget information table of FIG. 6A, the approval status in all budget information records C07 to C12 is budget approved "approved", but as shown in the temporary work table C of FIG. 7C, the check result output unit 102i determines that of the two final forecast header records E31 and E32, the approval status in final forecast header record E32 is estimated amount reserved "reserved", and based on this determination result, as shown in FIG. 7C, the fiscal year and month are set to the current month "2023 / 05", the check results for the unapproved voucher check (contract) and the unapproved voucher check (budget) are set to "〇", and the check result for the unapproved voucher check (final forecast) is set to "×", and the number of errors is set to "1" (S11).

[0149] (Case 3: Application for change of final estimated value after automatic estimation) We will now provide a detailed explanation of the flow of information processing after an application for change is accepted when changing a specific final forecast amount in the forecasted landing amount details table of Figure 5C that was finally created in April 2023 for the first or second case.

[0150] First, User A entered a change request to change the final estimated amount for the combination of order number "JU002" and project cost item category "subcontract cost" in the estimated amount details table in Figure 5C from "¥4,000,000" to "¥5,000,000."

[0151] Based on the change application input by user A, the change acceptance unit 102j accepts an application for change to the final estimated amount along with the order number "JU002", the project cost item classification "outsourcing cost", and the change application amount "5,000,000 yen".

[0152] The detail table update unit 102c updates the final forecast amount of the forecast end detail record F15 corresponding to the combination of order number "JU002" and project cost item category "subcontract cost" accepted by the change acceptance unit 102j from "¥4,000,000" in the forecast end detail table of Figure 5C to the change application amount "¥5,000,000" accepted by the change acceptance unit 102j, as shown in the forecast end detail table of Figure 5E.

[0153] The planned cost calculation unit 102f calculates future planned costs by subtracting the accumulated cost amount compiled by the cost amount compilation unit 102b from the final forecast amount updated by the detail table update unit 102c, while the budget variance calculation unit 102g calculates the budget variance for the current month by subtracting the final forecast amount from the budget amount in the forecasted arrival detail record F15.

[0154] The detail table update unit 102c updates the future planned cost and budget variance in the final forecast detail record F15 to the future planned cost calculated by the planned cost calculation unit 102f and the budget variance calculated by the budget variance calculation unit 102g, as shown in the final forecast detail table of Figure 5E.

[0155] In addition, the detail table update unit 102c updates the approval status of the forecast arrival header record E12 corresponding to the order number "JU002" accepted by the change acceptance unit 102j from "Approved", which indicates that the forecast amount has been approved, in the forecast arrival detail table of Figure 5C, to "Pending", which indicates that the forecast amount change has been applied for, as shown in the forecast arrival header table of Figure 5E, and also updates the creation category from "Automatically created" in the forecast arrival detail table of Figure 5C to "Manually entered", which indicates that the entry was made manually by user A, as shown in the forecast arrival header table of Figure 5E.

[0156] Next, another user B confirmed that the approval status of the final forecast header record E12 for order number "JU002" in the final forecast header table in Figure 5E was "Application in progress," which is the forecast amount change application stage, and approved the application to change the final forecast amount for order number "JU002" and entered approval of the change application.

[0157] Based on the input of approval from user B, the change acceptance unit 102j accepts approval for the change application for order number "JU002."

[0158] The detail table update unit 102c updates the approval status of the arrival forecast header record E12 corresponding to the order number "JU002" accepted by the change acceptance unit 102j from the estimated amount change application stage "pending" in the arrival forecast detail table in Fig. 5E to the estimated amount approved "approved" as shown in the arrival forecast header table in Fig. 5F. In this way, the change based on the final estimated arrival amount change application is confirmed.

[0159] As described above, according to the system of the present invention, data entry costs can be reduced by automatically creating a final forecast for projects that have not progressed much since the last review or projects where costs are simply accumulating. In addition, when the project budget, cost information, etc. are changed, the final forecast is automatically updated based on the changed data, thereby reducing the cost of reconsidering the final forecast. In addition, if the automatic creation detects the occurrence of unexpected costs, such as when a budget is not compiled, a review can be forced, thereby reducing the risk of missing a budget.

[0160] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0161] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0162] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0163] [4. Other embodiments] Although the embodiments of the present invention have been described above, the present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept described in the claims.

[0164] For example, among the processes described in the above-mentioned embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0165] In addition, 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 above documents and drawings can be changed as desired unless otherwise specified.

[0166] Moreover, with regard to the PC 100, each of the components shown in the figures is merely a functional concept, and the PC 100 does not necessarily have to be physically configured as shown in the figures.

[0167] For example, the processing functions of each device constituting the PC100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by each device as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form the control unit.

[0168] In addition, this computer program may be stored in an application program server connected to the PC 100 via any network, and it is also possible to download all or part of it as necessary.

[0169] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program first product. Here, the "recording medium" includes 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 (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.

[0170] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0171] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0172] The PC 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The PC 100 may be realized by installing software (including programs or data, etc.) that causes the PC 100 to realize the processes described in this embodiment.

[0173] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0174] The present invention is useful in many industries, such as the construction industry and the IT industry, where it is necessary to calculate a final result forecast by referring to budget and cost information for each project. [Explanation of symbols]

[0175] 100 pcs 102 Control section 102a Specific Part of the Count 102b Cost amount calculation section 102c Detail table update section 102d Budget amount determination section 102e Landing amount determination section 102f Estimated Cost Calculation Department 102g Budget Variance Calculation Section 102h Hold determination section 102i Check result output section 102j Change Reception Department 102k Budget Reception Department 104 Communication interface section 106 Storage section 106a Project basic information master storage section 106b PJ cost item classification master storage section 106c Project information table storage section 106d Contract information table storage unit 106e Budget information table storage unit 106f Cost information table storage section 106g Landing prediction header table storage section 106h Landing forecast details table storage section 108 Input / Output Interface Section 200 Servers 300 Network 400 Input Device 500 Output Device

Claims

1. An accounting support device including a control unit, The control unit: a cost amount aggregating means for aggregating the accumulated cost amount up to the current month by order identification information and by cost item; a budget amount determination means for, when corresponding budget amounts exist for each order identification information and each cost item, extracting the latest corresponding budget amount from the corresponding budget amounts and determining that the extracted budget amount is the current budget amount, and, when no corresponding budget amount exists, determining that 0 is the current budget amount; a final estimate determining means for determining, by order identification information and by cost item, (1) determining the current budget amount determined by said budget amount determining means as the final estimate for the current month, or (2) determining, if there is no final estimate for the previous month, the current budget amount determined by said budget amount determining means as the final estimate for the current month, and, if there is a final estimate for the previous month, determining the final estimate for the previous month as the final estimate for the current month, according to a preselected final estimate determining method; a planned cost calculation means for calculating a future planned cost for the current month by subtracting the accumulated cost amount up to the current month, which has been collected by the cost amount collection means, from the final estimated cost for the current month, which has been determined by the estimated cost determination means, for each order identification information and each cost item; An accounting support device comprising:

2. The control unit: a detail table updating means for newly storing in a final forecast detail table, for each order identification information and each cost item, a final forecast detail record including the final forecast amount for the current month determined by said final forecast amount determining means, the future planned cost for the current month calculated by said planned cost calculating means, and the fiscal year and month, with the current month being the fiscal year and month; 2. The accounting support device according to claim 1, further comprising:

3. The control unit: a hold determination means for extracting combinations in which the current budget amount determined by the budget amount determination means is 0 and the final estimated amount for the current month determined by the estimated amount determination means is 0 from among combinations of order identification information and cost items for which an accumulated cost amount exceeding 0 has been calculated by the cost amount calculation means, and determining that the order identification information corresponding to the extracted combination is unapproved or on hold; 2. The accounting support device according to claim 1, further comprising:

4. The hold determination means Among the combinations, combinations are extracted in which the current budget amount determined by the budget amount determination means is 0, the final estimated amount for the current month determined by the estimated amount determination means is 0, and the combinations have a preselected cost item that is a target for reservation determination, and the order identification information corresponding to the extracted combination is determined to be unapproved or reserved.

4. The accounting support device according to claim 3.

5. The control unit: a check result output means for outputting a notification that there is order identification information that has been determined by the hold determination means to be unapproved or on hold; 5. The accounting support device according to claim 3, further comprising:

6. The control unit: A budget receiving means for receiving a budget amount by order identification information and by cost item, and capable of receiving a budget amount multiple times for the same order identification information and the same cost item. The accounting support device according to claim 1 , further comprising:

7. The control unit: a budget variance calculation means for calculating, for each order identification information and each cost item, a budget variance for the current month by subtracting the final estimated amount for the current month determined by the estimated amount determination means from the current budget amount determined by the estimated amount determination means; Further equipped with The detail table updating means By order identification information and by cost item, a final forecast amount for the current month, the future planned cost for the current month, and the accounting year and month, as well as a forecast detail record including the budget variance for the current month calculated by the budget variance calculation means, are newly stored in the forecast detail table.

3. The accounting support device according to claim 2.

8. The control unit: A change acceptance means for accepting an application for change of a final estimated amount in the estimated amount detail record including the latest accounting year and month stored in the estimated amount detail table by order identification information and by cost item, together with the order identification information, the cost item, and the change application amount. Further equipped with The detail table updating means is The final estimated amount in the estimated amount detail record including the latest accounting year and month corresponding to the order identification information and cost item accepted by the change acceptance means is updated to the change application amount accepted by the change acceptance means.

3. The accounting support device according to claim 2.

9. A accounting support method executed in an accounting support device having a control unit, Executed by the control unit, a cost amount aggregation step for aggregating the cumulative cost amount up to the current month by order identification information and by cost item; a budget amount determination step in which, if corresponding budget amounts exist for each order identification information and each cost item, the latest corresponding budget amount is extracted from the corresponding budget amounts, and the extracted budget amount is determined to be the current budget amount, and if no corresponding budget amount exists, 0 is determined to be the current budget amount; a final estimate determination step for determining, by order identification information and by cost item, (1) determining the current budget amount determined by the budget amount determination step as the final estimate for the current month, or (2) determining, if there is no final estimate for the previous month, the current budget amount determined by the budget amount determination step as the final estimate for the current month, and, if there is a final estimate for the previous month, determining the final estimate for the previous month as the final estimate for the current month, depending on a preselected final estimate determination method; a planned cost calculation step for calculating a future planned cost for the current month by subtracting the accumulated cost amount up to the current month, which has been collected in the cost amount collection step, from the final estimated cost for the current month, which has been determined in the estimated cost determination step, by order identification information and by cost item; An accounting support method comprising:

10. An accounting support program to be executed by an accounting support device having a control unit, To cause the control unit to execute a cost amount aggregation step for aggregating the cumulative cost amount up to the current month by order identification information and by cost item; a budget amount determination step in which, if corresponding budget amounts exist for each order identification information and each cost item, the latest corresponding budget amount is extracted from the corresponding budget amounts, and the extracted budget amount is determined to be the current budget amount, and if no corresponding budget amount exists, 0 is determined to be the current budget amount; a final estimate determination step for determining, by order identification information and by cost item, (1) determining the current budget amount determined by the budget amount determination step as the final estimate for the current month, or (2) determining, if there is no final estimate for the previous month, the current budget amount determined by the budget amount determination step as the final estimate for the current month, and, if there is a final estimate for the previous month, determining the final estimate for the previous month as the final estimate for the current month, depending on a preselected final estimate determination method; a planned cost calculation step for calculating a future planned cost for the current month by subtracting the accumulated cost amount up to the current month, which has been collected in the cost amount collection step, from the final estimated cost for the current month, which has been determined in the estimated cost determination step, by order identification information and by cost item; An accounting support program comprising:

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