Balance management device, balance management method, and balance management program

Abstract

To provide a novel system capable of performing a process for allocating a generated expense such as an indirect expense at multiple stages using an allocation master containing an allocation destination and an individual designation of an allocation reference, thereby implementing an allocation process for a complex generated expense, and assisting quick and high-level management determination.SOLUTION: This balance management device comprises allocation process means for calculating an expense for each project most fragmented finally by repeating a process for allocating expenses for individual projects to a plurality of more fragmented projects until all processing steps are completed in order of predesignated processing steps in accordance with an allocation reference in an allocation master in which a combination of one project and a plurality of more fragmented projects is registered together with the allocation reference for each processing step.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to an income and expenditure management device, an income and expenditure management method, and an income and expenditure management program. [Background technology]

[0002] In the content industry, many titles, such as games and video works, are sold on many platforms and in multiple regions, and many expenses are incurred across these titles, platforms, and sales regions. In addition, common expenses are incurred between the development phase and the post-launch operation phase, and accurate allocation of these common expenses is required for legal accounting and business management purposes.

[0003] In addition, in order to make advanced management decisions, it is necessary to link these expenses to revenue, conduct detailed income and expenditure management, compile data from various perspectives, and grasp market needs in a timely manner.

[0004] However, these processes are usually carried out manually by specific employees, which means that in the past, in addition to the risk of errors and delays due to the dependency on individual employees, it was not possible to obtain the desired income and expenditure information in a timely manner, which was an obstacle to advanced business management.

[0005] For these reasons, there is a demand for a system that can perform complex data collection processes with high efficiency and provide information in a timely manner, thereby contributing to improving the quality of business management. [Prior art documents] [Patent documents]

[0006] [Patent Document 1] International Publication No. 2002 / 065363 Summary of the Invention [Problem to be solved by the invention]

[0007] The object of the present invention is to provide a new system that enables the allocation of incurred costs such as indirect costs in multiple stages by using an allocation master that includes individual designation of allocation destinations and allocation criteria, thereby enabling the flexible allocation of complex incurred costs and supporting rapid and advanced management decision-making. [Means for solving the problem]

[0008] In order to solve the above-mentioned problems and achieve the object, the income and expenditure management device of the present invention is an income and expenditure management device equipped with a control unit, and is characterized in that the control unit is equipped with an allocation processing means that allocates the costs of each project to multiple more subdivided projects in accordance with allocation criteria in an allocation master in which combinations of one project and multiple more subdivided projects are registered by processing stage together with the cost allocation criteria, in a pre-specified processing stage order, until all processing stages are completed, thereby finally calculating the most subdivided cost for each project.

[0009] In addition, the income and expenditure management device of the present invention is characterized in that in the allocation master, for each item assigned to each project as necessary, combinations of one project and multiple projects into which it is further subdivided are registered by processing stage along with cost allocation criteria, and the allocation processing means, for projects for which items are distinguished in the allocation master, performs a process of allocating costs by distinguishing items, and calculates the costs for each project that is most subdivided by item.

[0010] In addition, the income and expenditure management device of the present invention is characterized in that the control unit further comprises a minimum unit income and expenditure calculation means for calculating, for each of the most subdivided projects, the profit obtained by subtracting the total cost for each of the most subdivided projects, including the costs calculated by the allocation processing means, from the sales for each of the most subdivided projects based on sales data.

[0011] In addition, the income and expenditure management device of the present invention is characterized in that the total cost for the most subdivided project is the sum of the cost calculated by the allocation processing means and the direct cost for the most subdivided project based on the direct cost data.

[0012] In addition, the income and expenditure management device of the present invention is characterized in that the control unit further comprises a virtual income and expenditure calculation means for calculating a total cost by category obtained by adding up all the total costs of the same category among the total costs for the most subdivided project including the costs calculated by the allocation processing means, where the most subdivided project includes one or more elements each having a plurality of categories.

[0013] In addition, the income and expenditure management device of the present invention is characterized in that the virtual income and expenditure calculation means further calculates, for each category, the profit obtained by subtracting the calculated total expenses for each category from the sales for each category based on the sales data.

[0014] Furthermore, the income and expenditure management device of the present invention is characterized in that at least some of the allocation criteria specify which numerical ratios of the numerical values ​​for each project based on an information database regarding the projects the allocation criteria should follow, and when the allocation processing means specifies which numerical ratios the allocation criteria should follow, it extracts or extracts and calculates the corresponding numerical values ​​from the information database in accordance with the specified allocation criteria, specifies the numerical ratios for each more subdivided project, and allocates the expenses for each project to a plurality of more subdivided projects in accordance with the numerical ratios.

[0015] Furthermore, the income and expenditure management method of the present invention is an income and expenditure management method executed in an income and expenditure management device equipped with a control unit, and is characterized in including an allocation processing step in which the control unit repeats a process of allocating costs for each project to multiple more subdivided projects in accordance with allocation criteria in an allocation master in which combinations of one project and multiple more subdivided projects are registered by processing stage together with cost allocation criteria, in a pre-specified processing stage order, until all processing stages are completed, thereby finally calculating the most subdivided cost for each project.

[0016] In addition, the income and expenditure management program of the present invention is an income and expenditure management program to be executed by an income and expenditure management device having a control unit, and is characterized in that it causes the control unit to execute an allocation processing step in which the costs of each project are allocated to multiple more subdivided projects in accordance with allocation criteria in an allocation master in which combinations of one project and multiple more subdivided projects are registered by processing stage together with cost allocation criteria, in a pre-specified order of processing stages, until all processing stages are completed, thereby finally calculating the costs of each most subdivided project. Effect of the Invention

[0017] According to the system of the present invention, by using an allocation master including individual designation of allocation destinations and allocation criteria, incurred expenses such as indirect costs can be allocated in multiple stages, so that the allocation process of complex incurred expenses can be flexibly implemented and rapid and advanced management decision-making can be supported. [Brief description of the drawings]

[0018] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. [Figure 2A] FIG. 2A is a diagram illustrating an example of the allocation master according to an embodiment. [Figure 2B]FIG. 2B is a diagram illustrating an example of a sequence master according to an embodiment. [Figure 2C] FIG. 2C is a diagram illustrating an example of a virtual project master according to an embodiment. [Figure 3A] FIG. 3A is a diagram illustrating an example of sales data according to an embodiment. [Figure 3B] FIG. 3B is a diagram illustrating an example of direct cost data according to one embodiment. [Figure 3C] FIG. 3C is a diagram illustrating an example of incurred cost data according to an embodiment. [Figure 3D] FIG. 3D is a diagram illustrating an example of server count data according to an embodiment. [Figure 3E] FIG. 3E is a diagram illustrating an example of man-hour data according to an embodiment. [Figure 3F] FIG. 3F is a diagram illustrating an example of cumulative download count data according to an embodiment. [Figure 4A] FIG. 4A is a diagram illustrating an example of a temporary work table according to an embodiment. [Figure 4B] FIG. 4B is a diagram illustrating an example of a temporary work table according to an embodiment. [Figure 5A] FIG. 5A is a diagram illustrating an example of minimum unit balance data according to an embodiment. [Figure 5B] FIG. 5B is a diagram illustrating an example of virtual project balance data according to an embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0019] 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.

[0020] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment including the income and expenditure management 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.

[0021] 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.).

[0022] The components of the PC 100 are communicatively connected via any communication path.

[0023] 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.

[0024] 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.

[0025] The control unit 102 conceptually includes, in terms of functions, an allocation processing unit 102a, a minimum unit balance calculation unit 102b, a virtual balance calculation unit 102c, and the like.

[0026] The allocation processing unit 102a repeats the process of allocating the costs for each project to a number of more subdivided projects in accordance with the allocation criteria in the allocation master in the order of pre-specified processing stages until all processing stages are completed, thereby finally calculating the most subdivided costs for each project.

[0027] The allocation master registers a combination of one project and multiple projects into which it is further subdivided, along with the cost allocation criteria, by processing stage.

[0028] The allocation criterion in the allocation master specifies, for example, the ratio of numerical values ​​by project. The allocation criterion is not limited to specifying a fixed numerical ratio such as equal division, but may specify which numerical ratio of numerical values ​​by project based on the information database 106b on projects is to be followed. Specifically, the numerical ratio may be a ratio that depends on variable numerical values ​​such as the ratio of man-hours, the ratio of man-hours, the ratio of sales amount, the ratio of direct costs, the ratio of the number of servers, the ratio of the cumulative number of downloads, etc.

[0029] When the allocation criterion specifies which numerical ratio the allocation should follow, the allocation processing unit 102a extracts or extracts and calculates the corresponding numerical value according to the specified allocation criterion, specifies the numerical ratio for each of the more subdivided projects, and allocates the project-specific expenses to the more subdivided projects according to the numerical ratio. The information database may be an information database 106b within the system in the memory unit 106 of the income and expenditure management device of the present invention, or it may be an information database managed outside the system.

[0030] When the numerical values ​​of a corresponding project are registered across multiple records in the information database, the allocation processing unit 102a sums up the numerical values ​​of all the records of the corresponding project for each project, and determines the ratio of the numerical values ​​for each project.

[0031] In one embodiment, the allocation master is registered by processing stage, with one project and a combination of multiple projects into which it is further subdivided, along with the cost allocation criteria, for each account assigned to each project as necessary.

[0032] In this embodiment, for projects in which items are distinguished in the allocation master, the allocation processing unit 102a performs processing to distinguish items and allocate costs, and calculates the most detailed project-specific costs by item.

[0033] The minimum unit income / expense calculation unit 102b calculates the profit for each of the most subdivided projects by subtracting the total cost for each of the most subdivided projects, including the cost calculated by the allocation processing unit 102a, from the sales for each of the most subdivided projects based on the sales data.

[0034] In one embodiment, the total cost by the most detailed project is the sum of the cost calculated by the allocation processing unit 102a and the direct cost by the most detailed project based on the direct cost data. Here, the cost calculated by the allocation processing unit 102a may be an indirect cost.

[0035] In one embodiment, the virtual balance calculation unit 102c calculates a total cost by category obtained by adding up all the total costs of the same category among the total costs by the most subdivided project including the costs calculated by the allocation processing unit 102a, where the most subdivided project includes one or more elements each having multiple categories. With this configuration, it is possible to perform post-facto aggregation analysis based on multiple aspects based on the aggregation unit in addition to the aggregation unit determined in advance.

[0036] In this embodiment, the virtual balance calculation unit 102c calculates the profit for each category obtained by subtracting the calculated total cost for each category from the sales for each category based on the sales data. The sales for each category based on the sales data may be the sales obtained by adding up all the sales for the same category among the sales for the most subdivided projects based on the sales data. The profit for each category calculated here may be the profit obtained by adding up all the profit for the same category among the profit for the most subdivided projects calculated by the minimum unit balance calculation unit 102b.

[0037] 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.

[0038] 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.

[0039] The storage unit 106 conceptually includes a master storage unit 106a, an information database 106b, and the like.

[0040] The master storage unit 106a stores an allocation master. The master storage unit 106a also stores a sequence master for designating the sequence of processing steps in advance. The allocation master and the sequence master can be changed and updated at any time.

[0041] The information database 106b stores various numerical values ​​for each project. In one embodiment, the information database 106b stores various numerical data (specifically, incurred cost data, server number data, man-hour data, and cumulative download count data) related to the manufacturing process, sales process, and the like, as well as incurred cost data (indirect cost data) in which the pre-allocation project-specific costs to be allocated by the allocation processing unit 102a are registered, sales data in which the most subdivided sales are summarized by project, and direct cost data in which the most subdivided direct costs are summarized by project. The information database 106b may also store a temporary work table used during the allocation process.

[0042] 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.

[0043] [2. Specific Examples] The allocation process by the income and expenditure management device according to the present invention will be described below with reference to FIGS. 2A to 5B using a specific example.

[0044] Fig. 2A is a diagram showing the allocation master in this specific example. In the allocation master in this specific example, as shown in Fig. 2A, the allocation master records 201 to 220 are registered by subject and by destination project, which are the "allocation procedure CD" which is identification information for specifying the order of processing in a processing stage, the "allocation order group CD" which is identification information linked to the order master record of the order master for specifying the order of processing stages in advance, the "source project" which is the project to be allocated by the allocation processing unit 102a, the "subject" which is the designation of the subject assigned to the project to be allocated (if not assigned, "all subjects"), the "allocation criterion", and the "destination project" which is the project to be allocated to which the project to be allocated is further subdivided.

[0045] 2B is a diagram showing the sequence master in this specific example. In the sequence master in this specific example, as shown in FIG. 2B, sequence master records 231 and 232 are registered for each process step, each of which includes "allocation pack ID" which is group identification information of a group of process steps in which allocation processing is repeated, "allocation sequence group CD" which is identification information linked to the allocation master record of the allocation master, "allocation procedure group name" which is the name of the process step, and "execution sequence" which specifies the order of the process steps in the process to be allocated.

[0046] Fig. 2C is a diagram showing a virtual project master in this specific example. As shown in Fig. 2C, in the virtual project master in this specific example, virtual project master records 261 to 284 consisting of "virtual projects" of project classifications organized by classifications included in a plurality of elements, and "direct projects" which are the most detailed projects consisting of combinations of these elements, are registered by direct project.

[0047] Fig. 3A is a diagram showing sales data in this specific example. As shown in Fig. 3A, in the sales data in this specific example, sales records 301 to 308 each consisting of a "direct project" which is the most detailed project, and its corresponding "sales amount" are registered for each direct project.

[0048] 3B is a diagram showing the direct cost data in this specific example. As shown in FIG. 3B, in the direct cost data in this specific example, direct cost records 311 to 318 each consisting of a "direct project" which is the most detailed project, and its corresponding "direct cost" are registered for each direct project.

[0049] Fig. 3C is a diagram showing incurred expense data (indirect cost data) in this specific example. In the incurred expense data in this specific example, as shown in Fig. 3C, incurred expense records 321-324 each consisting of an "indirect project" that is a pre-allocation project to be allocated and the "amount" of the corresponding incurred expense are registered for each indirect project. The incurred expense data is stored in the information database 106b.

[0050] Fig. 3D is a diagram showing server count data in this specific example. As shown in Fig. 3D, in the server count data in this specific example, server count records 331-334, each consisting of an "indirect project" that is a more detailed project and the "number of servers" corresponding to the indirect project, are registered for each indirect project. The server count data is stored in information database 106b.

[0051] Fig. 3E is a diagram showing the man-hour data in this specific example. As shown in Fig. 3E, in the man-hour data in this specific example, man-hour records 341-344 each consisting of a "direct project" which is a more detailed project and the "hours" of the corresponding man-hours are registered for each direct project. The man-hour data is stored in the information database 106b.

[0052] Fig. 3F is a diagram showing the cumulative download count data in this specific example. As shown in Fig. 3F, the cumulative download count data in this specific example has cumulative download count records 351-358, each of which is made up of a "direct project" that is the most detailed project, and its corresponding cumulative download count, "DL count," registered for each direct project. The cumulative download count data is stored in information database 106b.

[0053] 4A and 4B are diagrams showing temporary work tables in this specific example. Fig. 4A is a temporary work table created in the first stage of allocation processing in this specific example, and Fig. 4B is a temporary work table created in the second stage of allocation processing in this specific example. As shown in Fig. 4A and Fig. 4B, in the temporary work table in this specific example, temporary work records 401-406 and 451-468, each consisting of an "allocation procedure group CD", "source project", "account", "destination project", "amount", "allocation standard", a "numerator" equivalent to the ratio of the numerical values ​​used in allocation, and a corresponding "denominator", are recorded by account and by destination project.

[0054] Fig. 5A is a diagram showing minimum unit expenditure data in this specific example. As shown in Fig. 5A, the minimum unit expenditure data in this specific example includes minimum unit expenditure records 501-508, each of which is composed of a "direct project" which is the most subdivided project, a "sales amount" obtained from the sales data in Fig. 3A, a "direct cost" obtained from the indirect data in Fig. 3B, an "indirect cost" which is the cost calculated by the allocation processing unit 102a, a "total cost" which represents the total cost of the direct cost and the indirect cost, and a "profit" obtained by subtracting the total cost from the sales amount, for each direct project. The minimum unit expenditure data is created by the minimum unit income / expense calculation unit 102b and then stored in the information database 106b.

[0055] Fig. 5B is a diagram showing the virtual project balance data in this specific example. In the virtual project balance data in this specific example, as shown in Fig. 5B, virtual project balance records 551 to 556 are registered for each virtual project, each of which includes a "virtual project" that is a project classification organized by element, a "sales amount" for each classification, a "total cost" for each classification that indicates the total cost of the direct cost for each classification and the indirect cost for each classification, and a "profit" for each classification obtained by subtracting the total cost for each classification from the sales amount for each classification. The virtual project balance data is created by the virtual balance calculation unit 102c and then stored in the information database 106b.

[0056] The following describes in detail the process flow for calculating the most detailed project-specific costs by allocation process at all processing stages from the pre-allocation project-specific costs (indirect costs) registered in the incurred cost data shown in Figure 3C according to the allocation criteria in the allocation master in Figure 2A.

[0057] First, the allocation processing unit 102a receives instruction information to perform allocation processing for the allocation pack ID "1." According to the sequence master in Fig. 2B, it is determined that for the allocation pack ID "1," two-stage allocation processing must be performed in the order of the allocation procedure group CD "100" of the sequence master record 231, which is the execution sequence "1," and the allocation procedure group CD "200" of the sequence master record 232, which is the execution sequence "2."

[0058] In the first stage, the allocation processing unit 102a performs the allocation process of the allocation procedure group CD "100".

[0059] As the first allocation process of the first stage, the allocation processing unit 102a performs allocation processing based on the allocation master records 201-202 of the allocation procedure CD "101", which has the smallest allocation procedure CD number, among the allocation master records 201-206 of the allocation procedure group CD "100" in the allocation master of Figure 2A.

[0060] In allocation master records 201 and 202 in the allocation master in FIG. 2A, the source project is "Depreciation expenses for development environment, etc." and the item is "Depreciation expenses." The more detailed destination projects are "Title A in development" and "Title B in development." The allocation basis is "Number of servers."

[0061] The allocation processing unit 102a extracts the incurred expense record 321 of the item "Depreciation" in the project "Depreciation expenses of development environment, etc." from the incurred expense data in Figure 3C based on the source project and item of the allocation master records 201 and 202, and obtains the expense amount "1,000" (the expense amount to be distributed is obtained from either the temporary work record or the incurred expense record that has already been created for the corresponding project).

[0062] On the other hand, the allocation processing unit 102a extracts two server count records, namely, server count record 331 for project "Title A in Development" and server count record 332 for project "Title B in Development", from the server count data in FIG. 3D based on the allocation criteria of the allocation master records 201 and 202 and the two allocation destination projects, and obtains the number of servers "10" for project "Title A in Development" and the number of servers "30" for project "Title B in Development".

[0063] Finally, as shown in the temporary work table in FIG. 4A, the allocation processing unit 102a uses the server numbers "10" and "30" obtained above for each project as the numerator, and their sum "40" as the denominator, and distributes the expense amount "1,000" obtained above into "250" (1,000 x 10 / 40) and "750" (1,000 x 30 / 40) for each project according to the ratio of these numbers, and creates temporary work records 401 and 402 in which these are the allocated amounts for each project.

[0064] Similarly, the allocation processing unit 102a performs the allocation process of the allocation master records 203 and 204 of the allocation procedure CD "102" in the allocation master of FIG. 2A as the second allocation process of the first stage.

[0065] In allocation master records 203 and 204 in the allocation master in FIG. 2A, the source project is "Depreciation cost of development environment, etc." and the item is "Maintenance cost." The more detailed destination projects are "Title A in development" and "Title B in development." The allocation basis is "Man-hour ratio."

[0066] Based on the source project and item of the allocation master records 203 and 204, the allocation processing unit 102a extracts the incurred expense record 322 for the item "Maintenance costs" in the project "Depreciation costs of development environment, etc." from the incurred expense data in Figure 3C, and obtains the expense amount "1,100".

[0067] On the other hand, the allocation processing unit 102a extracts a total of four man-hour records, namely, two man-hour records 341 and 342 for project "Title A" (corresponding to "Title A in preparation") and two man-hour records 343 and 344 for project "Title B" (corresponding to "Title B in preparation"), from the man-hour data in Figure 3E based on the allocation criteria of the allocation master records 203 and 204 and the two destination projects, and calculates the man-hours of "600" (150 + 450) for project "Title A" and "500" (200 + 300) for project "Title B" from the man-hours obtained.

[0068] Finally, as shown in the temporary work table in FIG. 4A, the allocation processing unit 102a uses the man-hours "600" and "500" for each project calculated above as the numerator, and their sum "1,100" as the denominator, and distributes the expense amount "1,100" obtained above to each project as "600" (1,100 x 600 / 1,100) and "500" (1,100 x 500 / 1,100) according to the ratio of these values, and creates temporary work records 403 and 404 in which these are the allocated amounts for each project.

[0069] Similarly, the allocation processing unit 102a performs the allocation process of the allocation master records 205 and 206 of the allocation procedure CD "103" in the allocation master of FIG. 2A as the third allocation process of the first stage.

[0070] In the allocation master records 205 and 206 in the allocation master in Figure 2A, the source project is "Depreciation costs for the operating environment, etc.", the account is "All accounts" (no account specified), the more detailed destination projects are "After the launch of Title A" and "After the launch of Title B," and the allocation basis is "Number of servers."

[0071] Based on the source project and item in the allocation master records 205 and 206, the allocation processing unit 102a extracts the incurred expense records 323 of all items (here, only the item "Depreciation cost") of the project "Depreciation cost of the operating environment, etc." from the incurred expense data in Figure 3C, and obtains the expense amount "3,000".

[0072] On the other hand, the allocation processing unit 102a extracts two server count records, namely, server count record 333 for project "after launch of Title A" and server count record 334 for project "after launch of Title B", from the server count data in FIG. 3D based on the allocation criteria of the allocation master records 205 and 206 and the two allocation destination projects, and obtains the number of servers "20" for project "after launch of Title A" and the number of servers "30" for project "after launch of Title B".

[0073] Finally, as shown in the temporary work table in FIG. 4A, the allocation processing unit 102a uses the server numbers "20" and "30" obtained above for each project as the numerator, and their sum "50" as the denominator, and distributes the expense amount "3,000" obtained above into "1,200" (3,000 x 20 / 50) and "1,800" (3,000 x 30 / 50) for each project according to the ratio of these numbers, and creates temporary work records 405 and 406 in which these are the allocated amounts for each project.

[0074] According to the allocation master in Figure 2A, since there are no allocation procedures CD other than "101" to "103" in the allocation procedure group CD "100", the first stage of allocation processing is completed with the creation of six temporary work records 401 to 406 in the temporary work table in Figure 4A.

[0075] In the second stage, the allocation processing unit 102a performs the allocation process of the allocation procedure group CD "200".

[0076] First, the allocation processing unit 102a performs the allocation process of the allocation master records 207 and 208 of the allocation procedure CD "201" in the allocation master of FIG. 2A as the first allocation process of the second stage.

[0077] In the allocation master records 207 and 208 in the allocation master in FIG. 2A, the source project is "Title A in development" and the account is "All accounts", the more detailed destination projects are "Title A to be launched in June" and "Title A to be launched in September", and the allocation basis is "Man-hour ratio".

[0078] The allocation processing unit 102a extracts temporary work records 401 and 403 for all accounts of the destination project "Title A in preparation" from the temporary work table of Figure 4A created in the first stage based on the source project and item in the allocation master records 207 and 208 (the destination project in the first stage corresponds to the source project in the second stage, and so on below), and obtains the expense amount "250" for the item "Depreciation expense" and the expense amount "600" for the item "Maintenance expense".

[0079] On the other hand, the allocation processing unit 102a extracts a total of two man-hour records, namely, man-hour record 341 for project "Title A, launch in June" and man-hour record 342 for project "Title A, launch in September" from the man-hour data in FIG. 3E based on the allocation criteria of the allocation master records 207 and 208 and the two allocation destination projects, and obtains the man-hours "150" for project "Title A, launch in June" and the man-hours "450" ​​for project "Title A, launch in September" from the man-hours obtained.

[0080] Finally, as shown in the temporary work table of FIG. 4B, for the items "amortization" and "maintenance cost," the allocation processing unit 102a uses the man-hours "150" and "450" ​​of each project acquired above as the numerator, and the sum of these "600" as the denominator. In accordance with the ratio of these values, for the item "amortization," the amount of expense "250" acquired above is divided into "63" (250×150 / 600) and "188" (250×450 / 600) for each project. ) (both amounts are rounded off; same below), and temporary work records 451 and 452 are created with these allocated amounts for each project. On the other hand, similarly, for the "Maintenance Costs" account, the expense amount "600" obtained above is distributed to each project as "150" (600 x 150 / 600) and "450" ​​(600 x 450 / 600), and temporary work records 453 and 454 are created with these allocated amounts for each project.

[0081] Similarly, the allocation processing unit 102a performs the allocation process of the allocation master records 209 and 210 of the allocation procedure CD "202" in the allocation master of FIG. 2A as the second allocation process of the second stage.

[0082] In the allocation master records 209 and 210 in the allocation master in FIG. 2A, the source project is "Title B in development" and the account is "All accounts", the more detailed destination projects are "Title B to be launched in June" and "Title B to be launched in September", and the allocation basis is "Man-hour ratio".

[0083] The allocation processing unit 102a extracts temporary work records 402 and 404 for all accounts of the destination project "Title B in preparation" from the temporary work table of FIG. 4A created in the first stage based on the source project and account of the allocation master records 209 and 210, and obtains the cost amount "750" for the account "Depreciation cost" and the cost amount "500" for the account "Maintenance cost".

[0084] On the other hand, the allocation processing unit 102a extracts a total of two man-hour records, namely, man-hour record 343 for project "Title B, launch in June" and man-hour record 344 for project "Title B, launch in September" from the man-hour data in FIG. 3E based on the allocation criteria of the allocation master records 209 and 210 and the two allocation destination projects, and obtains the man-hour record "200" for project "Title B, launch in June" and the man-hour record "300" for project "Title B, launch in September" from the man-hour record obtained.

[0085] Finally, as shown in the temporary work table of FIG. 4B, for the items "amortization" and "maintenance" respectively, the labor hours "200" and "300" of each project obtained above are used as the numerator, and the sum of these "500" is used as the denominator. According to the ratio of these numerical values, for the item "amortization", the cost amount "750" obtained above is distributed to each project as "300" (750×200 / 500) and "450" ​​(750×300 / 500), and these are used as the amounts after allocation to each project, creating temporary work records 455 and 456. On the other hand, for the item "maintenance", the cost amount "500" obtained above is similarly distributed to each project as "200" (500×200 / 500) and "300" (500×300 / 500), and these are used as the amounts after allocation to each project, creating temporary work records 457 and 458.

[0086] Next, the allocation processing unit 102a performs the allocation process of the allocation master records 211 to 214 of the allocation procedure CD "203" in the allocation master of FIG. 2A as the third allocation process of the second stage.

[0087] In allocation master records 211 to 214 in the allocation master in FIG. 2A, the source project is “Title A Post-launch” and the subject is “All subjects,” the more specific destination projects are “Title A OS-A Asia,” “Title A OS-A North America,” “Title A OS-B Asia,” and “Title A OS-B North America,” and the allocation criterion is “Cumulative number of downloads.”

[0088] Based on the source project and item of the allocation master records 211 to 214, the allocation processing unit 102a extracts temporary work records 405 of all items (here, only the item "Depreciation Expense") of the destination project "After Launch of Title A" from the temporary work table of Figure 4A created in the first stage, and obtains the expense amount "1,200".

[0089] On the other hand, the allocation processing unit 102a extracts a total of four records from the cumulative download count data in FIG. 3F based on the allocation criteria of the allocation master records 211-214 and the four allocation destination projects: cumulative download count record 351 for project "Title A OS-A Asia", cumulative download count record 352 for project "Title A OS-A North America", cumulative download count record 353 for project "Title A OS-B Asia", and cumulative download count record 354 for project "Title A OS-B North America". From the obtained DL counts, it obtains the number of DLs for project "Title A OS-A Asia" of "15,000", the number of DLs for project "Title A OS-A North America" ​​of "25,000", the number of DLs for project "Title A OS-B Asia" of "8,000", and the number of DLs for project "Title A OS-B North America" ​​of "22,000".

[0090] Finally, as shown in the temporary work table of FIG. 4B, the allocation processing unit 102a uses the acquired numbers of DLs for each project, "15,000," "25,000," "8,000," and "22,000," as the numerator, and the sum of these, "70,000," as the denominator, and allocates the acquired cost amount, "1,200," to each project according to the ratio of these numbers. Distribute the amount to "257" (1,200 x 15,000 / 70,000), "429" (1,200 x 25,000 / 70,000), "137" (1,200 x 8,000 / 70,000), and "377" (1,200 x 22,000 / 70,000), and create temporary work records 459 to 462 with these amounts as the allocated amounts for each project.

[0091] Similarly, the allocation processing unit 102a performs the allocation process of the allocation master records 215 to 218 of the allocation procedure CD "204" in the allocation master of FIG. 2A as the fourth allocation process of the second stage.

[0092] In allocation master records 215 to 218 in the allocation master in FIG. 2A, the source project is “Title B Post-launch” and the subject is “All subjects,” the more specific destination projects are “Title B OS-A Asia,” “Title B OS-A North America,” “Title B OS-B Asia,” and “Title B OS-B North America,” and the allocation criterion is “Cumulative number of downloads.”

[0093] Based on the source project and item of the allocation master records 215 to 218, the allocation processing unit 102a extracts temporary work records 406 for all items (here, only the item "Depreciation Expense") of the destination project "After Launch of Title B" from the temporary work table of Figure 4A created in the first stage, and obtains the expense amount "1,800".

[0094] On the other hand, based on the allocation criteria of allocation master records 215-218 and the four allocation destination projects, the allocation processing unit 102a extracts a total of four records from the cumulative download count data in FIG. 3F: cumulative download count record 355 for project "Title B OS-A Asia", cumulative download count record 356 for project "Title B OS-B Asia", cumulative download count record 357 for project "Title B OS-B North America", and cumulative download count record 358 for project "Title B OS-B North America". From the obtained DL counts, it obtains the number of DLs for project "Title B OS-A Asia" of "40,000", the number of DLs for project "Title B OS-A North America" ​​of "30,000", the number of DLs for project "Title B OS-B Asia" of "15,000", and the number of DLs for project "Title B OS-B North America" ​​of "7,000".

[0095] Finally, as shown in the temporary work table of FIG. 4B, the allocation processing unit 102a uses the DL numbers "40,000", "30,000", "15,000", and "7,000" for each project obtained above as the numerator, and the sum of these "92,000" as the denominator, and distributes the cost amount "1,800" obtained above to each project according to the ratio of these numbers as "783" (1,800 x 40,000 / 92,000), "587" (1,800 x 30,000 / 92,000), "293" (1,800 x 15,000 / 92,000), and "137" (1,800 x 7,000 / 92,000), and creates temporary work records 463 to 466 in which these are the allocated amounts for each project.

[0096] Next, the allocation processing unit 102a performs the allocation process of the allocation master records 219 and 220 of the allocation procedure CD "205" in the allocation master of FIG. 2A as the fifth allocation process of the second stage.

[0097] In allocation master records 219 and 220 in the allocation master in FIG. 2A, the source project is "Title A North American Advertising Expenses" and the item is "All Items," the more detailed destination projects are "Title A OS-A North America" ​​and "Title A OS-B North America," and the allocation basis is "Equal Division."

[0098] The allocation processing unit 102a extracts the incurred expense records 324 for all subjects (here, only the subject "Advertising Expenses") of the project "Title A North American Advertising Expenses" from the incurred expense data in Figure 3C based on the source project and subject of the allocation master records 219 and 220 (because there is no record for the corresponding project in the temporary work table that has already been created, it extracts it from the incurred expense data), and obtains the expense amount "4,000".

[0099] On the other hand, the allocation basis of the allocation master records 219 and 220 is a fixed value of "equal division" and does not depend on the fluctuation value of the numerical data, so there is no need to obtain the numerical data.

[0100] Finally, as shown in the temporary work table in FIG. 4B, since the allocation processing unit 102a is dividing the expenses equally between the two destination projects, it uses "1" as the numerator and "2" as the denominator, and in accordance with the ratio of these numerical values, it distributes the expense amount "4,000" obtained above to each project as "2,000" (4,000 x 1 / 2), and creates temporary work records 467 and 468 which represent the allocated amounts for each project.

[0101] According to the allocation master in FIG. 2A, since there are no allocation procedures CD other than "201" to "205" for the allocation procedure group CD "200", the second stage allocation process is completed by creating 18 temporary work records 451 to 468 in the temporary work table in FIG. 4B. Also, since the stages at which the allocation processing unit 102a determines that the allocation process needs to be performed are the first stage allocation process for the allocation procedure group CD "100" and the second stage allocation process for the allocation procedure group CD "200", as described above, the allocation processing unit 102a does not perform any more allocation processes. In this specific example, the project of the 18 temporary work records in the temporary work table in FIG. 4B is the most subdivided project.

[0102] Next, the minimum unit balance calculation unit 102b creates minimum unit balance data including eight minimum unit balance records 501 to 508 corresponding to the eight projects, as shown in Fig. 5A. The numerical values ​​of each item in each minimum unit balance record of the minimum unit balance data in Fig. 5A will be described below.

[0103] For the item “Sales Amount” in each minimum unit balance record of the minimum unit balance data in FIG. 5A, the numerical values ​​of the sales amounts of sales records 301 to 308 extracted by the minimum unit balance calculation unit 102b from the sales data in FIG. 3A are used as is.

[0104] For the item "direct cost" in each minimum unit balance record of the minimum unit balance data in FIG. 5A, the numerical values ​​of direct costs in the direct cost records 311 to 318 extracted by the minimum unit balance calculation unit 102b from the direct cost data in FIG. 3A are used as is.

[0105] The item "indirect cost" in each minimum unit balance record of the minimum unit balance data in Fig. 5A is a numerical value obtained by extracting the temporary work records 459-468 of the corresponding eight projects from the 18 temporary work records 451-468 of the temporary work table in Fig. 4B finally created by the allocation processing unit 102a, and adding up the amounts of expenses for each project (if there is only one corresponding record, the amount of the expense is used as is). That is, for the temporary work records 459-465 in the temporary work table in Fig. 4B, there are no temporary work records for the same projects, so the item "indirect cost" in the minimum unit balance records 501-503-507 is the amount of expenses "257", "137", "377", "783", "587", and "293" of these temporary work records. 4B, the temporary work records 460 and 467 are for the same project, "Title A OS-A North America," so the sum of the expense amounts "429" and "2,000" of these temporary work records, "2,429" (429 + 2,000), becomes the "overhead" item of the minimum unit income and expenditure record 502. The temporary work records 466 and 468 in the temporary work table in FIG. 4B are for the same project, "Title A OS-B North America," so the sum of the expense amounts "137" and "2,000" of these temporary work records, "2,137" (137 + 2,000), becomes the "overhead" item of the minimum unit income and expenditure record 508.

[0106] The item "total expenses" (total expenses) in each minimum unit income and expenditure record of the minimum unit income and expenditure data in Fig. 5A is a numerical value obtained by the minimum unit income and expenditure calculation unit 102b by adding up the numerical value of the item "direct expenses" and the item "indirect expenses." For example, the item "total expenses" in the minimum unit income and expenditure record 501 is the sum of the direct expenses "100" and the indirect expenses "257," that is, "357" (100 + 257).

[0107] The item "profit" in each minimum unit balance record of the minimum unit balance data in Fig. 5A is a numerical value obtained by the minimum unit balance calculation unit 102b by subtracting the numerical value of the item "total expenses" from the numerical value of the item "sales amount." For example, the item "profit" in the minimum unit balance record 501 is the numerical value "4,643" (5,000-357) obtained by subtracting the total expenses "357" from the sales amount "5,000."

[0108] Next, the virtual balance calculation unit 102c creates virtual project balance data including virtual project balance records 551-556 consisting of items of "sales amount," "total cost" (total cost), and "profit" for each of three elements: a title element of either the category "Title A" or the category "Title B," a platform element of either the category "OS-A" or the category "OS-B," and a sales region element of either the category "Asia" or the category "North America," as shown in Fig. 5B. The flow of creating each virtual project balance record of the virtual project balance data in Fig. 5B will be described below.

[0109] The virtual balance calculation unit 102c creates a virtual project balance record in accordance with the virtual project master of FIG. 2C, which sets the correspondence between the three elements (virtual projects) and the direct projects (i.e., the most subdivided projects) in the minimum unit balance data created by the minimum unit balance calculation unit 102b, and the minimum unit balance data of FIG. 5A, which is created by the minimum unit balance calculation unit 102b.

[0110] First, for the virtual project “Title A,” the direct projects of virtual project master records 261-264 corresponding to the virtual project “Title A” in the virtual project master of FIG. 2C are four: “Title A OS-A Asia,” “Title A OS-A North America,” “Title A OS-B Asia,” and “Title A OS-B North America.”

[0111] The virtual balance calculation unit 102c extracts minimum unit balance records 501 to 504 corresponding to these four projects from the minimum unit balance data in Figure 5A, and adds up the "sales amount," "total expenses," and "profit" of the four extracted minimum unit balance records, respectively, to create a virtual project balance record 551 for virtual project "Title A" consisting of sales amount "26,000" (5,000 + 6,000 + 7,000 + 8,000), total expenses "3,600" (357 + 2,529 + 237 + 477), and profit "22,400" (4,643 + 3,471 + 6,763 + 7,523), as shown in Figure 5B.

[0112] Similarly, for virtual project "Title B", the virtual balance calculation unit 102c extracts, from the minimum unit balance data of FIG. 5A, minimum unit balance records 505-508 corresponding to the four direct projects in the virtual project master records 265-268 of virtual project "Title B" in FIG. 2C, and adds up the "sales amount," "total expenses," and "profit" of the four extracted minimum unit balance records, respectively, to create a virtual project balance record 552 for virtual project "Title A" consisting of these numerical values, as shown in FIG. 5B.

[0113] Similarly, for the virtual project "OS-A", the virtual balance calculation unit 102c extracts, from the minimum unit balance data of FIG. 5A, minimum unit balance records 501, 502, 505, and 506 corresponding to the four direct projects in the virtual project master records 269 to 272 of the virtual project "OS-A" in FIG. 2C, and adds up the "sales amount," "total expenses," and "profit" of the four extracted minimum unit balance records, respectively, to create a virtual project balance record 553 for the virtual project "OS-A" consisting of these numerical values, as shown in FIG. 5B.

[0114] Similarly, for the virtual project "OS-B", the virtual balance calculation unit 102c creates a virtual project balance record 554 for the virtual project "OS-B" based on the minimum unit balance records 503, 504, 507, and 508, as shown in FIG. 5B.

[0115] Similarly, for the virtual project "Asia", the virtual balance calculation unit 102c extracts, from the minimum unit balance data of FIG. 5A, minimum unit balance records 501, 503, 505, and 507 corresponding to the four direct projects in the virtual project master records 277 to 280 of the virtual project "Asia" in FIG. 2C, and adds up the "sales amount," "total expenses," and "profit" of the four extracted minimum unit balance records, respectively, to create a virtual project balance record 555 for the virtual project "Asia" consisting of these numerical values, as shown in FIG. 5B.

[0116] Similarly, for the virtual project "North America", the virtual balance calculation unit 102c creates a virtual project balance record 556 for the virtual project "North America" ​​based on the minimum unit balance records 502, 504, 506, and 508, as shown in FIG. 5B.

[0117] The minimum unit balance data of FIG. 5A created by the minimum unit balance calculation unit 102b and the virtual project balance data of FIG. 5B created by the virtual balance calculation unit 102c can each be visualized via the output device 500, allowing the user to aggregate and analyze them.

[0118] As described above, according to the system of the present invention, by using an allocation master including individual designation of allocation destination and allocation criteria, incurred expenses such as indirect expenses can be allocated in multiple stages, so that the allocation process of complex incurred expenses can be flexibly implemented and rapid and advanced management decision-making can be supported.

[0119] [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.

[0120] 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.

[0121] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0122] [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.

[0123] 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.

[0124] 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.

[0125] 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.

[0126] 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.

[0127] 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.

[0128] 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.

[0129] 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.

[0130] 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.

[0131] 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.

[0132] 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]

[0133] The present invention is useful for accounting in business entities that use individual cost accounting and handle a lot of indirect costs, such as IT media, construction work, and temporary staffing businesses, particularly in the game industry and video content industry. [Explanation of symbols]

[0134] 100 pcs 102 Control section 102a Reception 102b Minimum unit balance calculation section 102c Virtual balance calculation section 104 Communication interface section 106 Storage section 106a Master storage unit 106b Information Database 108 Input / Output Interface Section 200 Servers 300 Network 400 Input Device 500 Output Device

Claims

1. A revenue and expenditure management device including a control unit, The control unit: The system is provided with an allocation processing means for allocating the costs of each project to a plurality of projects further subdivided according to the allocation criteria in the allocation master in which a combination of one project and a plurality of projects further subdivided from the project are registered by processing stage together with the allocation criteria for the costs, and for calculating the most subdivided costs for each project by repeating the process of allocating the costs of each project to the plurality of projects further subdivided in the order of the processing stages designated in advance until all processing stages are completed. An income / expenditure management device.

2. The allocation master includes For each project, multiple items may be assigned as necessary, and a combination of one project and multiple projects into which it is further subdivided is registered by processing stage along with the cost allocation criteria. The allocation processing means: For projects where items are differentiated in the allocation master, the process of allocating costs by distinguishing items is carried out, and the most detailed project-specific costs are calculated by item.

2. The income and expenditure management device according to claim 1.

3. The control unit: The system further includes a minimum unit income / expense calculation means for calculating a profit for each of the most subdivided projects by subtracting a total cost for each of the most subdivided projects, including the cost calculated by the allocation processing means, from the sales for each of the most subdivided projects based on the sales data.

2. The income and expenditure management device according to claim 1.

4. The total cost for each most detailed project is the sum of the cost calculated by the allocation processing means and the direct cost for each most detailed project based on the direct cost data.

4. The income and expenditure management device according to claim 3.

5. The control unit: The most subdivided project includes one or more elements each having a plurality of categories, and further includes a virtual balance calculation means for calculating a total cost by category obtained by adding up all the total costs of the same category among the total costs by most subdivided project including the cost calculated by the allocation processing means.

2. The income and expenditure management device according to claim 1.

6. The virtual balance calculation means further Calculate the profit by category by subtracting the calculated total cost by category from the sales by category based on the sales data.

6. The income and expenditure management device according to claim 5.

7. At least some of the allocation criteria are It specifies which ratio of figures to follow among the figures for each project based on the information database on the project, The allocation processing means: If the allocation criteria specify a ratio of values ​​to be used, the corresponding values ​​are extracted from the information database or calculated according to the specified allocation criteria, the ratio of values ​​for each of the more detailed projects is specified, and the project-specific costs are allocated to the more detailed projects according to the ratio of values.

2. The income and expenditure management device according to claim 1.

8. A method for managing an income and expenditure to be executed in a management device including a control unit, Executed by the control unit, The method includes an allocation processing step in which a combination of one project and a plurality of projects further subdivided into the project is registered by processing stage together with the allocation criteria in the allocation master, and the process of allocating the costs of each project to the plurality of projects further subdivided into the project is repeated in a pre-specified order of the processing stages until all processing stages are completed, thereby finally calculating the most subdivided cost of each project. A method for managing income and expenditures.

9. A revenue and expenditure management program to be executed by a revenue and expenditure management device having a control unit, The control unit, an allocation processing step in which a process of allocating project-specific costs to a plurality of more subdivided projects according to allocation criteria in an allocation master in which a combination of one project and a plurality of more subdivided projects is registered by processing stage together with cost allocation criteria, and the process is repeated in a pre-specified processing stage order until all processing stages are completed, thereby finally calculating the most subdivided project-specific costs; An income and expenditure management program to carry it out.

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