Profit management device, profit management method and profit management program

Abstract

To provide a profit management device, a profit management method, and a profit management program which can accurately recognize profit, even if acceptance is divided, when sales are recorded based on the progress of construction for a taxable entity or a non-taxable entity.SOLUTION: A profit management device includes: an acceptance input step of receiving input of acceptance data in which at least a contract construction number, an acceptance date, an order destination code, a current accepted tax-included amount, a current accepted amount, and a current accepted consumption tax are associated with an acceptance number, and registering the acceptance data; a calculation step of calculating a progress by dividing the current accepted amount in the acceptance data by an order amount in construction order data, on the basis of the construction order data and the acceptance data; and a journalizing step of generating journal data for sales by multiplying the progress by a tax-excluded amount in contract amount data.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to a revenue management device, a revenue management method, and a revenue management program.

Background Art

[0002] Patent Document 1 creates explanatory content including videos that explain documents such as notifications from taxable business operators, notifications from tax-exempt business operators, and optional notifications from taxable business operators that are exchanged between two parties, making it easier for the receiving party to confirm than before.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] By the way, in subcontracting work, when inspecting the ordered work, it may not be inspected all at once, and payment may be made as partial inspection according to the progress of the work. In this case, on the system, when registering the inspection amount, the managed amount of the inspected amount and the remaining amount are managed.

[0005] However, as a measure for invoice accuracy, it is necessary to perform tax deduction for tax-exempt business operators. However, when the deducted amount is subtracted from the remaining amount, when calculating sales using the progress of the work (progress standard or progress rate), the amount of tax deduction is overcounted, and when the inspection of tax-exempt business operators is divided, there is a problem that the progress cannot be accurately recognized.

[0006] The present invention has been made in view of the above, and an object thereof is to provide a revenue management device, a revenue management method, and a revenue management program that can accurately recognize revenue even when inspection and acceptance are divided in the case of recording sales by adopting the progress of construction work for taxable or tax-exempt contractors.

Means for Solving the Problems

[0007] In order to solve the above-described problems and achieve the object, a revenue management device according to the present invention is a revenue management device including a control unit, and is capable of accessing at least contract amount data in which a tax-included amount, a tax-excluded amount, and consumption tax are associated with a subcontract construction contract number, and construction order data in which at least an order amount, a tax-excluded amount, and consumption tax are associated with a subcontract construction contract number. The control unit includes an inspection input unit that receives and registers input of inspection data in which at least a subcontract construction contract number, an inspection date, an order destination code, the current inspection tax-included amount, the current inspection amount, and the current inspection consumption tax are associated with an inspection number, and based on the construction order data and the inspection data, calculates a progress rate obtained by dividing the current inspection amount in the inspection data by the order amount in the construction order data, and generates journal entry data in which an amount obtained by multiplying the progress rate by the tax-excluded amount in the contract amount data is recorded as sales.

[0008] Further, the revenue management method according to the present invention is a revenue management method executed by a revenue management device including a control unit. The revenue management device can access tender amount data in which at least the amount including tax, the amount excluding tax, and consumption tax are associated with a subcontract work contract number, and construction order data in which at least the order amount, the amount excluding tax, and consumption tax are associated with a subcontract work contract number. The inspection input step of the control unit receiving and registering the input of inspection data in which at least a subcontract work contract number, an inspection date, an order destination code, the current inspection amount including tax, the current inspection amount, and the current inspection consumption tax are associated with an inspection number, and a journal data creation process step of calculating a progress rate obtained by dividing the current inspection amount in the inspection data by the order amount in the construction order data based on the construction order data and the inspection data, and generating journal data in which the amount obtained by multiplying the progress rate by the amount excluding tax in the tender amount data is counted as sales, are included.

[0009] Further, the revenue management program according to the present invention is a revenue management program for causing a revenue management device including a control unit to execute. The revenue management device can access tender amount data in which at least the amount including tax, the amount excluding tax, and consumption tax are associated with a subcontract work contract number, and construction order data in which at least the order amount, the amount excluding tax, and consumption tax are associated with a subcontract work contract number. The control unit is caused to execute an inspection input step of receiving and registering the input of inspection data in which at least a subcontract work contract number, an inspection date, an order destination code, the current inspection amount including tax, the current inspection amount, and the current inspection consumption tax are associated with an inspection number, and a journal data creation process step of calculating a progress rate obtained by dividing the current inspection amount in the inspection data by the order amount in the construction order data based on the construction order data and the inspection data, and generating journal data in which the amount obtained by multiplying the progress rate by the amount excluding tax in the tender amount data is counted as sales.

Advantages of the Invention

[0010] According to the present invention, when adopting the construction progress standard for taxable or tax-exempt businesses to record sales, even when the inspection and acceptance are divided, it has the effect of accurately recognizing the revenue.

Brief Description of Drawings

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[0012] Hereinafter, embodiments of the revenue management apparatus, revenue management method, and revenue management program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited by this embodiment.

[0013] [1. Configuration] An example of the configuration of the revenue management device according to this embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a schematic diagram showing an overview of a block diagram showing an example of the configuration of the revenue management device.

[0014] The revenue management device 100 shown in FIG. 1 is a commercially available desktop personal computer. Note that the revenue management device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.

[0015] The revenue management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the revenue management device 100 is communicably connected via an arbitrary communication path.

[0016] The communication interface unit 104 communicably connects the revenue management device 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 via another device and a communication line. Here, the network 300 has a function of communicably connecting the revenue management device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the storage unit 106 may be stored in the server 200, for example.

[0017] An input / output interface unit 108 is connected to an input device 112 and an output device 114. As the output device 114, in addition to a monitor (including a home TV), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. In the following, the output device 114 may be described as the monitor 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

[0018] The storage unit 106 stores various databases, tables, files, etc. A computer program for giving instructions to the CPU (Central Processing Unit) to perform various processes in cooperation with the OS (Operating System) is recorded in the storage unit 106. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used. The storage unit 106 stores a vendor master 106a, an item master 106b, an item attribute master 106c, a journal pattern master 106d, and a journal creation type classification master 106e.

[0019] The vendor master 106a stores the vendor name and the taxable / exempt classification in association with the vendor code. FIG. 2 is a diagram showing an example of a vendor master table in the vendor master 106a. As shown in FIG. 2, in the first row of the vendor master table T1, the vendor code "HAC0001" is stored in association with the vendor name "OB Construction Co., Ltd." and the taxable / exempt classification "taxable". Similarly, in the second row of the vendor master table T1, the vendor code "HAC0002" is stored in association with the vendor name "Aobic Construction" and the taxable / exempt classification "exempt".

[0020] The subject master 106b stores the subject name in association with the subject code. FIG. 3 is a diagram showing an example of the subject master table in the subject master 106b. As shown in FIG. 3, in the first row of the subject master table T2, the subject code "00001" is stored in association with the subject name "Completed project sales revenue".

[0021] The subject attribute master 106c stores the attribute name in association with the attribute code. FIG. 4 is a diagram showing an example of the subject attribute master table in the subject attribute master 106c. As shown in FIG. 4, in the first row of the subject attribute master table T3, the attribute code "10" is stored in association with the attribute name "Revenue".

[0022] The journal pattern master 106d stores the journal pattern name, the subject attribute code, and the subject code in association with the journal pattern code. FIG. 5 is a diagram showing an example of the journal pattern master table in the journal pattern master 106d. As shown in FIG. 5, in the first row of the journal pattern master table T4, the journal pattern code "SIW00001" is stored in association with the journal pattern name "Subcontract work", the subject attribute code "10", and the subject code "00001".

[0023] The journal creation type classification master 106e stores the journal creation type name in association with the journal creation type classification. FIG. 6 is a diagram showing an example of the journal creation type classification master table in the journal creation type classification master 106e. As shown in FIG. 6, in the first row of the journal creation type classification master table T5, the journal creation type classification "001" is stored in association with the journal creation type name "Sales".

[0024] Returning to FIG. 1, the description of the configuration of the revenue management device 100 will be continued. The control unit 102 is a CPU or the like that comprehensively controls the revenue management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs defining various processing procedures, and required data, and executes various information processes based on these stored programs. The control unit 102 includes a subcontracting work input unit 102a, an order confirmation processing unit 102b, a determination unit 102c, an inspection input unit 102d, and a journal data creation processing unit 102e.

[0025] The subcontracting work input unit 102a executes a subcontracting work input process for receiving the input of subcontracting amount data based on the sales information input by the operator via the input device 112.

[0026] The order confirmation processing unit 102b executes an order confirmation process for creating construction order data in response to an order confirmation operation input by the operator via the input device 112.

[0027] The determination unit 102c determines whether the order destination is a taxable business operator based on the order destination master 106a and the order destination code of the order destination input by the operator via the input device 112.

[0028] The inspection input unit 102d executes an inspection input process for registering inspection data including the inspection amount input by the operator via the input device 112 and generating payment schedule data based on the inspection data. Specifically, the inspection input unit 102d receives the input of inspection data in which at least a subcontracting work contract number, an inspection date, an order destination code, the tax-included amount of this inspection, the amount of this inspection, and the consumption tax of this inspection are associated with the inspection number and registers it in the storage unit 106.

[0029] The journal entry data creation processing unit 102e executes a journal entry data creation process of selecting accounts according to the journal entry pattern and the generated journal entry based on the inspection data and the construction order data generated by the inspection input unit 102d, and creating journal entry data. Specifically, the journal entry data creation processing unit 102e calculates the progress rate by dividing the current inspection amount in the inspection data by the order amount in the construction order data, and generates journal entry data in which the amount obtained by multiplying this progress rate by the tax-excluded amount in the subcontract amount data is recognized as sales. Here, the progress rate includes the progress ratio, the progress standard, and the like. Further, when the determination unit 102c determines that the order destination is not a taxable business operator, the journal entry data creation processing unit 102e calculates the progress rate by dividing the current inspection amount after tax deduction in the inspection data by the order amount in the construction order data, and generates journal entry data in which the amount obtained by multiplying this progress rate by the tax-excluded amount in the subcontract amount data is recognized as sales. Furthermore, when there are multiple inspections, the journal entry data creation processing unit 102e calculates the progress rate by dividing the total amount of the current inspection amounts after tax deduction in each inspection data by the order amount in the construction order data, and generates journal entry data in which the value obtained by subtracting the recognized amount recorded in each time from the amount obtained by multiplying this progress rate by the tax-excluded amount in the subcontract amount data is recognized as the current recognized amount and recognized as sales.

[0030] [2. Revenue Recognition Process Executed by Revenue Management Device] Next, the revenue recognition process executed by the revenue management device 100 will be described. FIG. 7 is a flowchart showing an overview of the revenue recognition process executed by the revenue management device 100.

[0031] As shown in FIG. 7, first, the subcontracting work input unit 102a executes a subcontracting work input process for receiving input of subcontracting amount data based on the sales information input by the operator via the input device 112 (step S101). FIG. 8 is a diagram showing an example of a subcontracting amount data table in which the subcontracting work input unit 102a has received input. As shown in the subcontracting amount data table T10 of FIG. 8, the tax-included amount "1,320,000", the tax-excluded amount "1,200,000", the consumption tax "120,000", and the journal pattern code "SIW00001" are stored in association with the subcontracting work contract NO (subcontracting work contract information).

[0032] Subsequently, the order confirmation processing unit 102b executes an order confirmation process for creating construction order data in response to an order confirmation operation input by the operator via the input device 112 (step S102). FIG. 9 is a diagram showing an example of a construction order data table in which the order confirmation processing unit 102b has received input. As shown in the construction order data table T11 shown in FIG. 9, the order amount "1,100,000", the tax-included amount "100,000", and the journal pattern code "SIW00001" are stored in association with the subcontracting work contract NO (subcontracting work contract information). After the order is confirmed, a request for inspection arrives from the order recipient, and the payment amount is recognized by the inspection input.

[0033] Thereafter, the determination unit 102c determines whether the order recipient is a taxable business operator based on the order recipient master 106a and the order recipient code of the order recipient input by the operator via the input device 112 (step S103). If the determination unit 102c determines that the order recipient is a taxable business operator (step S103: Yes), the revenue management device 100 proceeds to step S104 described later. On the other hand, if the determination unit 102c determines that the order recipient is not a taxable business operator (step S103: No), the revenue management device 100 proceeds to step S106 described later.

[0034] In step S104, the inspection input unit 102d executes an inspection input process for registering inspection data including the inspection amount input by the operator via the input device 112 and generating payment schedule data based on the inspection data. FIG. 10 is a diagram showing an example of an inspection data table in the inspection data. FIG. 11 is a diagram showing an example of a payment schedule data table in the payment schedule data.

[0035] As shown in FIG. 10, in the inspection data table T12, for the inspection NO "KEN0001", the subcontract work contract NO "K000001", the inspection date "2024 / 03 / 01", the order destination code "HAC0001", the current inspection amount including tax "550,000", the current inspection amount "500,000", and the current consumption tax "50,000" are stored in association.

[0036] Also, as shown in FIG. 11, in the payment schedule data tables T13 and T14, for the payment schedule NO, the inspection NO, contract NO, accounting date, order destination code, journal entry link date, payment schedule amount including tax, payment schedule amount excluding tax, and payment schedule consumption tax are generated in association. Specifically, in the first row of the payment schedule data tables T13 and T14, for the payment schedule NO "S000001", the contract NO "K000001", the order destination code "HAC0002", the payment schedule amount including tax "550,000", the payment schedule amount excluding tax "500,000", and the payment schedule consumption tax "50,000" are generated in association. Also, in the second row of the payment schedule data tables T13 and T14 (corresponding to the payment data of KEN0001), for the payment schedule NO "S000002", the inspection NO "KEN000001", contract NO "K000001", accounting date "2024 / 03 / 31", order destination code "HAC0002", payment schedule amount including tax "550,000", payment schedule amount excluding tax "500,000", and payment schedule consumption tax "50,000" are generated in association. In this case, as shown in the first row of the payment schedule data table T13 in FIG. 11, the inspection input unit 102d performs an inspection on the amount remaining as a balance after partial inspection without registering the accounting date.

[0037] Returning to FIG. 7, the description after step S105 is continued. In step S105, the journal entry data creation processing unit 102e executes a journal entry data creation process of selecting accounts according to the journal entry pattern and the generated journal entry based on the inspection data and the construction order data generated by the inspection input unit 102d, and creating journal entry data.

[0038] First, based on the inspection data generated by the inspection input unit 102d and the construction order data, the journal entry data creation processing unit 102e calculates the progress by dividing the current inspection amount (500,000) in the current inspection data by the order amount (1,000,000) in the construction order data. More specifically, the journal entry data creation processing unit 102e calculates the progress (%) by the following formula (1). 500,0000÷1,000,000 = 50 (%) ···(1)

[0039] After that, the journal entry data creation processing unit 102e records the amount corresponding to the progress as sales. Specifically, the journal entry data creation processing unit 102e records the value obtained by multiplying the subcontract amount in the subcontract amount data (1,200,000) by the progress (50%) as the completed construction sales amount. More specifically, the journal entry data creation processing unit 102e calculates the completed construction sales amount by the following formula (2). 1,200,000×50% = 600,000 (including tax 660,000) ···(2)

[0040] In this way, the journal entry data creation processing unit 102e refers to the account master 106b, the account attribute master 106c, the journal entry pattern master 106d, the journal entry creation type classification master 106e, and the journal entry data, creates generated journal entries including accounts payable journal entries, completed transfer journal entries, and sales journal entries, selects accounts according to the journal entry pattern and the generated journal entries, and creates journal entry data. FIG. 12 is a diagram showing an example of generated journal entries. FIG. 13 is a diagram showing an example of a journal entry data table in the journal entry data.

[0041] As shown in FIG. 12, the generated journal P1 includes an unpaid journal, a completed transfer journal, and a sales journal. Further, in the journal data table T15 of FIG. 13, the journal detail Guid stores the journal creation type classification, the occurrence date, the debit account code, the debit account name, the debit amount including tax, the debit amount excluding tax, and the debit consumption tax in association with each other. Similarly, in the journal data table T16 of FIG. 13, the credit amount including tax, the credit amount excluding tax, and the credit consumption tax are stored in association with the credit account code. Thereby, even in the case of a taxable business operator, the revenue management device 100 can prevent a difference from occurring in revenue recognition. After step S105, the revenue management device 100 ends this process.

[0042] Return to FIG. 7 and continue the description from step S106 onwards. In step S106, the inspection input unit 102d executes an inspection input process of registering inspection data including the inspection amount input by the operator via the input device 112 and generating payment schedule data based on the inspection data. The details of the inspection input process for a tax-exempt business operator will be described later.

[0043] Subsequently, the journal data creation processing unit 102e executes a journal data creation process of selecting accounts according to the journal pattern and the generated journal based on the inspection data generated by the inspection input unit 102d and the construction order data, and creating journal data (step S107). After step S107, the revenue management device 100 ends this process. The details of the journal data creation process for a tax-exempt business operator will be described later.

[0044] [2-1. In the case of a tax-exempt business operator] Here, the details of the inspection input process and the journal data creation process for a tax-exempt business operator in steps S106 and S107 described above will be explained.

[0045] [2-1-1. Registration without tax deduction at the time of inspection] First, the case of registration without considering tax deduction at the time of inspection will be described. FIG. 14 is a diagram showing an example of an inspection data table in inspection data. FIG. 15 is a diagram showing an example of a payment schedule data table in payment schedule data. In FIG. 14, the deduction rate is described assuming 80%.

[0046] As shown in FIGS. 14 and 15, the inspection input unit 102d registers inspection data including the inspection amount input by the operator via the input device 112 and generates payment schedule data based on the inspection data.

[0047] In the inspection data table T17 shown in FIG. 14, for the inspection NO "KEN0001", the subcontract work contract NO "K000001", the inspection date "2024 / 03 / 01", the order destination code "HAC0002", the current inspection amount including tax "550,000", the current inspection amount "510,000", and the current consumption tax "40,000" (500,000 × 0.8 = 40,000) are stored in association.

[0048] In addition, in the first row of the payment schedule data tables T18 and T19 shown in Fig. 15, the payment schedule NO "S000001" is associated with the contract NO "K000001", the order destination code "HAC0002", the payment schedule amount including tax "550,000", the payment schedule amount excluding tax "500,000", and the payment schedule consumption tax "50,000". Also, in the second row of the payment schedule data tables T18 and T19 (corresponding to the payment data of KEN0001), the payment schedule NO "S000002" is associated with the inspection NO "KEN000001", the contract NO "K000001", the accounting date "2024 / 03 / 31", the order destination code "HAC0002", the payment schedule amount including tax "550,000", the payment schedule amount excluding tax "510,000", and the payment schedule consumption tax "40,000". In this case, as shown in the first row of the payment schedule data table T18 in Fig. 15, the inspection input unit 102d performs the inspection on the amount remaining as the balance after partial inspection without registering the accounting date for the amount that remains as the balance after partial inspection. Further, as shown in the payment schedule consumption tax "40,000" in the second row of the payment schedule data table T19, the inspection input unit 102d refers to the order destination master 106a, and since the order destination code is "HAC0002" and the order exemption classification is tax exemption, it updates the amount after tax deduction.

[0049] Based on the inspection data (refer to Fig. 14) and the construction order data (refer to Fig. 9) generated by the journal entry data creation processing unit 102e, the journal entry data creation processing unit 102e selects the accounts according to the journal entry pattern and the generated journal entry, and executes the journal entry data creation process for creating the journal entry data.

[0050] First, based on the inspection data and the construction order data generated by the inspection input unit 102d, the journal entry data creation processing unit 102e calculates the progress by dividing the current inspection amount (510,000) in the current inspection data by the order amount (1,000,000) in the construction order data. More specifically, the journal entry data creation processing unit 102e calculates the progress (%) by the following formula (3). 510,0000÷1,000,000 = 51 (%) ···(3)

[0051] After that, the journal entry data creation processing unit 102e records sales based on the progress. Specifically, the journal entry data creation processing unit 102e records, as the completed project sales amount, the value obtained by multiplying the contract amount in the contract amount data (1,200,000) by the progress (51%). More specifically, the journal entry data creation processing unit 102e calculates the completed project sales amount by the following formula (4). 1,200,000 × 51% = 612,000 (including tax 673,200) ···(4)

[0052] In this way, the journal entry data creation processing unit 102e refers to the account master 106b, the account attribute master 106c, the journal entry pattern master 106d, the journal entry creation type classification master 106e, and the journal entry data, creates generated journal entries including accounts payable journal entries, completed transfer journal entries, and sales journal entries, selects accounts corresponding to the journal entry pattern and the generated journal entries, and creates journal entry data. FIG. 16 is a diagram showing an example of the generated journal entry. FIG. 17 is a diagram showing an example of the journal entry data table in the journal entry data.

[0053] As shown in FIG. 16, the generated journal entry P2 includes accounts payable journal entries, completed transfer journal entries, and sales journal entries. Also, in the journal entry data table T20 of FIG. 17, the journal entry detail Guid stores, in association, the journal entry creation type classification, the occurrence date, the debit account code, the debit account name, the debit amount including tax, the debit amount excluding tax, and the debit consumption tax. Similarly, in the journal entry data table T21, the credit account code stores, in association, the credit amount including tax, the credit amount excluding tax, and the credit consumption tax. As shown in FIGS. 16 and 17, when registering without considering tax deduction at the time of traditional inspection and acceptance, the sales amount increases, and the progress standard cannot be correctly recognized.

[0054] [2-1-2. Registration Considering Tax Deduction at the Time of Inspection and Acceptance] Next, the case of registering considering tax deduction at the time of inspection and acceptance will be described. In the above description, the case where the revenue management device 100 performs inspection and acceptance in two stages has been described. In the following, the case where the revenue management device 100 performs inspection and acceptance in three stages will be described, but the same processing is performed even when the inspection and acceptance are performed in more than three stages.

[0055] First, the inspection performed by the revenue management device 100 for the first time will be described. FIG. 18 is a diagram showing an example of an inspection data table in inspection data. FIG. 19 is a diagram showing an example of a payment schedule data table in payment schedule data.

[0056] As shown in FIGS. 18 and 19, the inspection input unit 102d registers inspection data including the inspection amount input by the operator via the input device 112 and generates payment schedule data based on the inspection data.

[0057] In the inspection data table T22 shown in FIG. 18, for the inspection NO "KEN0001", the subcontract work contract NO "K000001", the inspection date "2024 / 03 / 01", the order destination code "HAC0002", the current inspection amount including tax "330,000", the current inspection amount "300,000", and the current consumption tax "30,000" are stored in association.

[0058] Also, in the first row of the payment schedule data tables T23 and T24 shown in FIG. 19, for the payment schedule NO "S000001", the contract NO "K000001", the order destination code "HAC0002", the payment schedule amount including tax "770,000", the payment schedule amount excluding tax "700,000", and the payment schedule consumption tax "70,000" are generated in association. Also, in the second row of the payment schedule data tables T23 and T24 (corresponding to the payment data of KEN0001), for the payment schedule NO "S000002", the inspection NO "KEN000001", the contract NO "K000001", the accounting date "2024 / 03 / 31", the order destination code "HAC0002", the payment schedule amount including tax "330,000", the payment schedule amount excluding tax "306,000", and the payment schedule consumption tax "24,000" are generated in association. In this case, as shown in the first row of the payment schedule data table T23 in FIG. 19, the inspection input unit 102d performs an inspection on the amount remaining as a balance after partial inspection without registering the accounting date.

[0059] Based on the inspection data (refer to FIG. 18) and the construction order data (refer to FIG. 9) generated by the inspection input unit 102d, the journal entry data creation processing unit 102e executes a journal entry data creation process of selecting accounts according to the journal entry pattern and the generated journal entries and creating journal entry data.

[0060] First, based on the inspection data and the construction order data generated by the inspection input unit 102d, the journal entry data creation processing unit 102e calculates the progress by dividing the current inspection amount (300,000) in the current inspection data by the order amount (1,000,000) in the construction order data. More specifically, the journal entry data creation processing unit 102e calculates the progress (%) by the following formula (5). 300,0000÷1,000,000 = 30 (%) ···(5)

[0061] After that, the journal entry data creation processing unit 102e records the amount corresponding to the progress as sales. Specifically, the journal entry data creation processing unit 102e records, as the completed construction sales amount, the value obtained by multiplying the subcontract amount in the subcontract amount data (1,200,000) by the progress (30%). More specifically, the journal entry data creation processing unit 102e calculates the completed construction sales amount by the following formula (6). 1,200,000×30% = 360,000 (including tax 396,000)···(6)

[0062] In this way, the journal entry data creation processing unit 102e refers to the account master 106b, the account attribute master 106c, the journal entry pattern master 106d, the journal entry creation type classification master 106e, and the journal entry data, creates generated journal entries including accounts payable journal entries, completed transfer journal entries, and sales journal entries, selects accounts according to the journal entry pattern and the generated journal entries, and creates journal entry data. FIG. 20 is a diagram showing an example of generated journal entries. FIG. 21 is a diagram showing an example of the journal entry data table in the journal entry data.

[0063] As shown in FIG. 20, the generated journal P3 includes unpaid journals, completed transfer journals, and sales journals. Also, in the journal data table T25 of FIG. 21, for the journal detail Guid, the journal creation type classification, the occurrence date, the debit account code, the debit account name, the debit amount including tax, the debit amount excluding tax, and the debit consumption tax are stored in association with each other. Similarly, in the journal data table T26, for the credit account code, the credit amount including tax, the credit amount excluding tax, and the credit consumption tax are stored in association with each other.

[0064] Next, the inspection performed by the revenue management device 100 for the second time will be described. FIG. 22 is a diagram showing an example of an inspection data table in inspection data. FIG. 23 is a diagram showing an example of a payment schedule data table in payment schedule data.

[0065] As shown in FIGS. 22 and 23, the inspection input unit 102d registers inspection data including the inspection amount input by the operator via the input device 112 and generates payment schedule data based on the inspection data.

[0066] In the inspection data table T27 shown in FIG. 22, for the inspection NO "KEN0002", the subcontract work contract NO "K000001", the inspection date "2024 / 04 / 01", the order destination code "HAC0002", the current inspection amount including tax "550,000", the current inspection amount "500,000", and the current inspection consumption tax "50,000" are stored in association with each other.

[0067] Also, in the 3rd row of the payment schedule data tables T28 and T29 shown in FIG. 23, for the payment schedule NO "S000003", the inspection NO "KEN000002", the contract NO "K000001", the accounting date "2024 / 04 / 30", the order destination code "HAC0002", the payment schedule amount including tax "550,000", the payment schedule amount excluding tax "510,000", and the payment schedule consumption tax "40,000" are generated in association with each other. In this case, the inspection input unit 102d stores "2024 / 03 / 31" in the journal linkage date of the 2nd row of the payment schedule data table T28 in FIG. 23 and updates it.

[0068] Based on the inspection data (refer to Figure 22) and construction order data (refer to Figure 9) generated by the inspection input unit 102d, the journal entry data creation processing unit 102e selects accounts according to the journal entry pattern and the generated journal entry, and executes journal entry data creation processing to create the second journal entry data.

[0069] First, based on the inspection data and construction order data generated by the inspection input unit 102d, the journal entry data creation processing unit 102e calculates the progress by dividing the total amount of the inspected amount in the current inspection data (300,000 + 500,000 = 800,000) by the order amount (1,000,000) in the construction order data. More specifically, the journal entry data creation processing unit 102e calculates the progress (%) according to the following formula (7). 800,0000÷1,000,000 = 80(%) ···(7)

[0070] After that, the journal entry data creation processing unit 102e records the amount corresponding to the progress (outsourcing date) as sales. In this case, the journal entry data creation processing unit 102e calculates the current recorded amount (500,000) by subtracting the recorded amount (300,000) from the inspected amount (800,000). Specifically, the current recorded amount is calculated according to the following formula (8). 800,000 - 300,000 = 500,000 ···(8)

[0071] Subsequently, the journal entry data creation processing unit 102e records the value obtained by multiplying the subcontract amount (1,200,000) in the subcontract amount data by the progress (80%) as the completed project sales. More specifically, the journal entry data creation processing unit 102e calculates the completed project sales according to the following formula (9). 1,200,000×80% = 960,000 (including tax 1,056,000)··(9)

[0072] After that, the journal entry data creation processing unit 102e subtracts the amount already recorded (360,000) from the completed construction sales amount (960,000) to calculate the amount to be recorded this time. Specifically, the amount to be recorded this time is calculated by the following formula (10). 960,000 - 360,00 = 600,000 (including tax 660,000) ··· (10)

[0073] In this way, the journal entry data creation processing unit 102e refers to the account master 106b, the account attribute master 106c, the journal entry pattern master 106d, the journal entry creation type classification master 106e, and the journal entry data, creates occurrence journal entries including accounts payable journal entries, completed transfer journal entries, and sales journal entries, selects accounts corresponding to the journal entry pattern and the occurrence journal entries, and creates journal entry data. FIG. 24 is a diagram showing an example of an occurrence journal entry. FIG. 25 is a diagram showing an example of a journal entry data table in the journal entry data.

[0074] As shown in FIG. 24, the occurrence journal entry P4 includes an accounts payable journal entry, a completed transfer journal entry, and a sales journal entry. Also, in the journal entry data table T30 of FIG. 25, the journal entry detail Guid is associated with and stores the journal entry creation type classification, the occurrence date, the debit account code, the debit account name, the debit amount including tax, the debit amount excluding tax, and the debit consumption tax. Similarly, in the journal entry data table T31, the credit account code is associated with and stores the credit amount including tax, the credit amount excluding tax, and the credit consumption tax. As a result, the revenue management device 100 can be configured to correctly recognize the progress and not affect revenue recognition while complying with the invoice system regardless of whether it is a taxable business operator or a tax-exempt business operator.

[0075] According to the embodiment described above, the journal entry data creation processing unit 102e selects accounts corresponding to the journal entry pattern and the occurrence journal entries based on the inspection data and the construction order data generated by the inspection input unit 102d, and executes the journal entry data creation process for creating journal entry data. Therefore, when recording sales by adopting the progress of the construction for a taxable business operator or a tax-exempt business operator, even when the inspection is divided, the revenue can be accurately recognized.

[0076] Further, according to the embodiment, the journal data creation processing unit 102e calculates the progress by dividing the current inspection amount in the inspection data by the order amount in the construction order data, and generates journal data in which the amount obtained by multiplying this progress by the tax-exclusive amount in the subcontract amount data is recorded as sales. Therefore, it is possible to correctly recognize the progress while complying with the invoice system and accurately recognize the profit.

[0077] Also, according to the embodiment, when the journal data creation processing unit 102e is determined by the determination unit 102c that the order destination is not a taxable business operator, the progress is calculated by dividing the current inspection amount after tax deduction in the inspection data by the order amount in the construction order data, and the amount obtained by multiplying this progress by the tax-exclusive amount in the subcontract amount data is recorded as sales. Therefore, regardless of whether it is a tax-exempt business operator, it is possible to correctly recognize the progress while complying with the invoice system and accurately recognize the profit.

[0078] Also, according to the embodiment, when there are multiple inspections for the order destination, the progress is calculated by dividing the total amount of the current inspection amount after tax deduction in each inspection data by the order amount in the construction order data, and the value obtained by subtracting the amount already recorded in each time from the amount obtained by multiplying this progress by the tax-exclusive amount in the subcontract amount data is used as the current recorded amount and journal data in which the sales are recorded is generated. Therefore, it is possible to correctly recognize the progress while complying with the invoice system and accurately recognize the profit.

[0079] Also, according to the embodiment, when the journal data creation processing unit 102e is determined by the determination unit 102c that the order destination is a taxable business operator, based on the construction order data and the inspection data, the progress is calculated by dividing the current inspection amount in the inspection data by the order amount in the construction order data, and the amount obtained by multiplying this progress by the tax-exclusive amount in the subcontract amount data is recorded as sales. Therefore, it is possible to correctly recognize the progress for the taxable business operator and accurately recognize the profit.

[0080] Further, according to the embodiment, since the journal data creation processing unit 102e refers to the account master 106b, the account attribute master 106c, the journal pattern master 106d, the journal creation type classification master 106e, and the journal data, and creates occurrence journals including accounts payable journals, completed transfer journals, and sales journals, each of the accounts payable journals, completed transfer journals, and sales journals can be grasped.

[0081] [3. Contribution to the United Nations Sustainable Development Goals (SDGs)] According to this embodiment, since it can contribute to improving business efficiency and promoting appropriate business judgment of the enterprise, it becomes possible to contribute to Goals 8 and 9 of the SDGs.

[0082] Also, according to this embodiment, since it can contribute to reducing waste loss and promoting paperless and digitalization, it becomes possible to contribute to Goals 12, 13, and 15 of the SDGs.

[0083] Also, according to this embodiment, since it can contribute to strengthening control and governance, it becomes possible to contribute to Goal 16 of the SDGs.

[0084] [4. Other Embodiments] The present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims, in addition to the embodiments described above.

[0085] For example, among the respective processes described in the embodiment, all or part of the processes described as being automatically performed can also be performed manually, or all or part of the processes described as being performed manually can be automatically performed by a known method.

[0086] Also, regarding the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions of each process, screen examples, and database configurations shown in this specification and the drawings, they can be arbitrarily changed unless otherwise specified.

[0087] Also, regarding the revenue management device 100, each of the illustrated components is conceptually functional and does not necessarily have to be physically configured as shown in the figure.

[0088] For example, regarding the processing functions provided by the revenue management device 100, particularly each processing function performed by the control unit, all or any part of them may be realized by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware by wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the revenue management device 100 as needed. That is, in a storage unit such as a ROM or HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM and constitutes the control unit in cooperation with the CPU.

[0089] Also, this computer program may be stored in an application program server connected to the revenue management device 100 via an arbitrary network, and all or part of it can be downloaded as needed.

[0090] Also, a program for executing the processing described in this embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, this "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 (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0091] Also, the "program" is a data processing method described in any language or description method, and is not limited to a specific form such as source code or binary code. Note that the "program" is not necessarily limited to a single configuration, and also includes those that are distributed as a plurality of modules or libraries, or those that achieve their functions in cooperation with other separate programs represented by an OS. Regarding the specific configuration, reading procedure, and installation procedure after reading for reading the recording medium in each device shown in the embodiment, well-known configurations and procedures can be used.

[0092] The various databases and the like stored in the storage unit are storage means such as a memory device such as a RAM or a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0093] Further, the revenue management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the revenue management device 100 may be realized by installing software (including a program or data, etc.) for realizing the processes described in the present embodiment in the device.

[0094] Furthermore, the specific form of the dispersion / integration of the devices is not limited to that shown in the drawings, and all or a part of them can be functionally or physically dispersed / integrated in arbitrary units according to various additions or according to the functional load. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

Industrial Applicability

[0095] The present invention is useful in industries and businesses that perform subcontracting work, for example, the building maintenance and developer industries.

Explanation of Signs

[0096] 100 Revenue management device 102 Control unit 102a Subcontracting work input unit 102b Order confirmation processing unit 102c Determination unit 102d Inspection input unit 102e Journal data creation processing unit 104 Communication interface unit 106 Storage unit 106a Supplier master 106b Account master 106c Account attribute master 106d Journal pattern master 106e Journal creation type classification master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims

1. A revenue management device comprising a control unit, for the subcontracting work contract number, at least the subcontracting amount data associating the tax-included amount, tax-excluded amount, and consumption tax, for the subcontracting work contract number, at least the construction order data associating the order amount, tax-excluded amount, and consumption tax, is accessible to, The control unit, a checking input unit that receives and registers the input of checking data associating at least the subcontracting work contract number, checking date, order destination code, current checking tax-included amount, current checking amount, and current checking consumption tax for the inspection number, Based on the construction order data and the inspection data, a journal data creation processing unit that calculates the progress rate obtained by dividing the current inspection amount in the inspection data by the order amount in the construction order data, and multiplies the progress rate by the tax-excluded amount in the subcontracting amount data to generate journal data for recording the sales amount, comprising, A revenue management device characterized by this.

2. The revenue management device according to claim 1, is further accessible to an order destination master that associates the order destination name and the tax exemption classification with the order destination code, The control unit, further comprises a determination unit that determines whether the order destination is a taxable business operator based on the order destination master and the order destination code of the order destination input from the outside, The journal data creation processing unit, When it is determined by the determination unit that the order destination is not the taxable business operator, calculates the progress rate obtained by dividing the current inspection amount after tax deduction in the inspection data by the order amount in the construction order data, and multiplies the progress rate by the tax-excluded amount in the subcontracting amount data to generate journal data for recording the sales amount, A revenue management device characterized by this.

3. The revenue management device according to claim 2, The journal data creation processing unit, When there are multiple inspections for the order destination, calculates the progress rate obtained by dividing the total amount of the current inspection amount after tax deduction in each inspection data by the order amount in the construction order data, and subtracts the amount already recorded in each time from the amount obtained by multiplying the progress rate by the tax-excluded amount in the subcontracting amount data to generate journal data for recording the current sales amount as the current recording amount, A revenue management device characterized by this.

4. The revenue management device according to claim 3, The journal data creation processing unit, When the determination unit determines that the order recipient is the taxable business operator, based on the construction order data and the inspection data, calculate the progress rate obtained by dividing the current inspection amount in the inspection data by the order amount in the construction order data. A revenue management device characterized by the above.

5. The revenue management device according to claim 4, A subject master that associates a subject name with a subject code, A subject attribute master that associates an attribute name with an attribute code, A journal pattern master that associates a journal pattern name, a subject attribute code, and a subject code with a journal pattern code, A journal creation type classification master that associates a journal creation type name with a journal creation type classification, is further accessible to, The journal data creation processing unit, refers to the subject master, the subject attribute master, the journal pattern master, the journal creation type classification master, and the journal data, and creates occurrence journals including accounts payable journals, completed transfer journals, and sales journals. A revenue management device characterized by the above.

6. A revenue management method executed by a revenue management device including a control unit, The revenue management device, A subcontract amount data that associates at least a tax-included amount, a tax-excluded amount, and a consumption tax with a subcontract work contract number, A construction order data that associates at least an order amount, a tax-excluded amount, and a consumption tax with a subcontract work contract number, is accessible to, executed by the control unit, An inspection input step of receiving and registering the input of inspection data that associates at least a subcontract work contract number, an inspection date, an order recipient code, the current inspection tax-included amount, the current inspection amount, and the current inspection consumption tax with an inspection number, A journal data creation processing step of calculating a progress rate obtained by dividing the current inspection amount in the inspection data by the order amount in the construction order data based on the construction order data and the inspection data, and generating journal data in which the amount obtained by multiplying the progress rate by the tax-excluded amount in the subcontract amount data is counted as sales, including, A revenue management method characterized by the above.

7. A revenue management program for causing a revenue management device including a control unit to execute, The revenue management device, A subcontract amount data that associates at least a tax-included amount, a tax-excluded amount, and a consumption tax with a subcontract work contract number, A construction order data that associates at least an order amount, a tax-excluded amount, and a consumption tax with a subcontract work contract number, is accessible to, to the control unit, An acceptance input step for receiving and registering input of acceptance data in which at least a subcontract work contract number, an acceptance date, an orderer code, the amount including tax for this acceptance, the amount for this acceptance, and the consumption tax for this acceptance are associated with the acceptance number; A journal entry data creation processing step for generating journal entry data in which, based on the construction order data and the acceptance data, a progress rate obtained by dividing the amount for this acceptance in the acceptance data by the order amount in the construction order data is calculated, and an amount obtained by multiplying the progress rate by the tax-exclusive amount in the subcontract amount data is recorded as sales; Causing the above to be executed; A profit management program characterized by the above.

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