Outsourcing cost processing system, outsourcing cost processing method, and outsourcing cost processing program

Abstract

To provide an outsourcing cost processing system, outsourcing cost processing method and outsourcing cost processing program, which enable analysis based on individual costs, rather than on whether a profit based on a total cost is being made in total for a calculation period.SOLUTION: An outsourcing cost processing system is provided, comprising outsourcing cost processing means configured to generate outsourcing cost allocation data by apportioning a cost for a calculation period by each sales month using a specific logic on the basis of contract data including a contract number, contract partner, property, business, contract period, and billing and payment amounts for each sales month.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to a subcontracting cost processing system, a subcontracting cost processing method, and a subcontracting cost processing program.

Background Art

[0002] Conventionally, as a system for processing costs, for example, there is Patent Document 1.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, conventionally, when the sales accounting and cost accounting are not in the same month, the monthly gross profit could not be accurately grasped, and the profit and loss were judged based on the annual total. As a result, there is a problem that detailed business analysis cannot be performed on a single month basis.

[0005] The present invention has been made in view of the above, and an object thereof is to provide a subcontracting cost processing system, a subcontracting cost processing method, and a subcontracting cost processing program that enable analysis using individual costs instead of determining whether a profit is made in total for the calculation period based on the total cost.

Means for Solving the Problems

[0006] In order to solve the above-described problems and achieve the object, the present invention is a subcontracting cost processing system including a control unit, wherein the control unit is configured to be able to access contract data including contract NO, contract partner, property, business, contract period, billing amount and payment amount for each invoicing month, and based on the contract data, includes subcontracting cost allocation means for creating subcontracting cost allocation data in which the cost for the calculation period is allocated to each invoicing month according to a predetermined logic.

[0007] Further, according to one aspect of the present invention, the outsourcing cost processing means may link the created outsourcing cost allocation data to the management accounting system.

[0008] Also, according to one aspect of the present invention, the outsourcing cost processing means calculates the number of months by counting the number of invoiced months within the calculation period, calculates the allocated amount by (Total cost amount - Allocated amount already recorded in elapsed months) ÷ Calculated number of months, calculates the negative cost recording amount by Cost amount × (-1), calculates the linked amount by Negative cost recording amount + Allocated amount, and may generate the outsourcing cost allocation data including the contract NO, invoiced month, allocated amount, and linked amount.

[0009] Further, according to one aspect of the present invention, the business of the contract data may include business related to building maintenance.

[0010] Also, in order to solve the above-described problems and achieve the object, the present invention is an outsourcing cost processing method executed by an information processing apparatus including a control unit, wherein the control unit is configured to be able to access contract data including contract NO, contract partner, property, business, contract period, invoiced amount and paid amount for each invoiced month, and includes an outsourcing cost processing step of creating outsourcing cost allocation data obtained by allocating the cost of a calculation period to each invoiced month based on the contract data by a predetermined logic in the control unit.

[0011] Also, in order to solve the above-described problems and achieve the object, the present invention is an outsourcing cost processing program for causing an information processing apparatus including a control unit to execute, wherein the control unit is configured to be able to access contract data including contract NO, contract partner, property, business, contract period, invoiced amount and paid amount for each invoiced month, and is an outsourcing cost processing program for causing the control unit to execute an outsourcing cost processing step of creating outsourcing cost allocation data obtained by allocating the cost of a calculation period to each invoiced month based on the contract data by a predetermined logic.

Effects of the Invention

[0012] According to the present invention, it is possible to analyze using individual costs instead of determining whether a profit is made in total during the calculation period at the total cost, and this has the effect of enabling such analysis.

Brief Description of the Drawings

[0013]

Figure 1

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Embodiments for Carrying Out the Invention

[0014] Embodiments of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited by these embodiments.

[0015] [1. Overview] For example, when a building maintenance company enters into a regular contract (e.g., a comprehensive management contract) with a building owner, the billing and sales to the customer (building owner) are equal amounts each month, and it is customary to record the cost when the work is performed. Therefore, in the case of work once a year, etc., the monthly gross profit does not match the actual work situation and increases or decreases, resulting in the problem that the profit and loss cannot be correctly grasped.

[0016] The inventor of the present application considered that, for example, in a building maintenance system, in order to register the cost linked to the sales, it is possible to calculate the proportion of the cost accounting amount for each sales accounting month, and by taking in the resulting apportionment data as the journal data of management accounting, it is possible to eliminate the unintended increase or decrease in monthly gross profit.

[0017] Therefore, in the present embodiment, by creating subcontracting cost apportionment data obtained by apportioning the cost for the calculation period (e.g., one year) for each sales accounting month, it becomes possible to analyze not by the total profit in the calculation period at the comprehensive cost but by the individual cost, and it is possible to check the peak season / off-peak season. Note that it can be used not only for adjusting accounting data but also as a simulation function in the case of apportionment.

[0018] The present invention is widely applicable to industries that provide services by entering into regular contracts such as the building maintenance industry.

[0019] [2. Configuration] With reference to FIG. 1, an example of the configuration of a subcontracting cost processing system (maintenance system) 100 will be described. FIG. 1 is a block diagram showing an example of the configuration of the subcontracting cost processing system (maintenance system) 100.

[0020] The outsourced expense processing system 100 is, for example, a commercially available desktop personal computer. Note that the outsourced expense processing system 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.

[0021] The outsourced expense processing system 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 outsourced expense processing system 100 is communicably connected via an arbitrary communication path.

[0022] The communication interface unit 104 communicably connects the outsourced expense processing system 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 a communication line. Here, the network 300 has a function of communicably connecting the outsourced expense processing system 100 with the financial accounting system 400, the management accounting system 500, and the server 200, and is, for example, an in-house LAN (Local Area Network) or the like.

[0023] An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a household 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, there may be cases where the output device 114 is described as the monitor 114, and the input device 112 is described as the keyboard 112 or the mouse 112. Also, displaying information on the monitor 114 and the user operating the input device 112, etc., may be described as "user operation via the UI".

[0024] The storage unit 106 stores various databases, tables, files, and the like. In the storage unit 106, a computer program for giving instructions to the CPU (Central Processing Unit) in cooperation with the OS (Operating System) to perform various processes is recorded. 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 the company master 106a, contract data (contract basic information data, contract sales details data, contract sales detailed data, contract cost details data, contract cost detailed data), subcontract cost data, subcontract cost allocation data, and the like.

[0025] The company master 106a can be composed of a table or the like in which the start date of the period and the end date of the period are registered in association with each other.

[0026] The contract data can be composed of contract basic information data, contract sales details data, contract sales detailed data, contract cost details data, contract cost detailed data, and the like.

[0027] The contract basic information data may include a contract NO, a project name, a contract partner, a property, a contract start date, and a contract end date.

[0028] The contract sales details data may include a contract NO, a sales line NO, a business, a total amount, and a unit. "Business" is, for example, a building interior cleaning business, a building / equipment maintenance business, or a security and disaster prevention business, which are service businesses for business maintenance.

[0029] The contract sales detailed data may include a contract NO, a sales line NO, a month last counted, and a billed amount.

[0030] The contract cost details data may include a contract NO, a sales line NO, a cost line NO, a business, a total amount, and a unit.

[0031] The contract cost detailed data may include contract NO, sales line NO, cost line NO, last billing month, and billing amount.

[0032] The outsourced expense allocation data may include contract NO, sales line NO, cost line NO, last sales month, allocation amount, and linked amount.

[0033] The control unit 102 is a CPU or the like that comprehensively controls the outsourced expense processing system 100. The control unit 102 has an internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processes based on these stored programs.

[0034] The control unit 102 is configured to be able to access the accounting master 106a, contract data (contract basic information data, contract sales details data, contract sales detailed data, contract cost details data contract cost detailed data), outsourced expense data, outsourced expense allocation data, etc. stored in the storage unit 106. Note that the accounting master 106a, contract data (contract basic information data, contract sales details data, contract sales detailed data, contract cost details data contract cost detailed data), outsourced expense data, outsourced expense allocation data, etc. may be provided in other locations (for example, the server 200), as long as the control unit 102 can access them.

[0035] Functionally conceptually, the control unit 102 includes a journal data creation processing unit 102a, an outsourced expense processing unit 102b, a screen display control unit 102c, and a master maintenance unit 102d.

[0036] The journal data creation processing unit 102a creates outsourced expense data based on the contract data and links it with the financial accounting system 500.

[0037] The outsourced expense processing unit 102b executes an outsourced expense allocation data creation process, and based on the contract data, creates outsourced expense allocation data in which the cost for the calculation period is allocated by each last sales month according to a predetermined logic. The outsourced expense processing unit 102b may link the created outsourced expense allocation data with the management accounting system 500.

[0038] The outsourced expense processing unit 102b calculates the number of months by counting the number of months of sales in the calculation period, calculates the apportioned amount by (total cost amount - apportioned amount already recorded in the elapsed months) ÷ the counted number of months, calculates the negative cost recording amount by cost amount × (-1), calculates the linked amount by negative cost recording amount + apportioned amount, and may also generate the outsourced expense apportionment data including the contract NO, the month of sales in the calculation period, the apportioned amount, and the linked amount.

[0039] The screen display control unit 102c controls the display of various screens (for example, the outsourced expense apportionment data creation processing screen, the master maintenance screen, etc.) to be displayed on the monitor 114 and the input thereof.

[0040] The master maintenance unit 102d performs settings such as data input, addition, change, and update on the master according to, for example, the operations of the operator on a master maintenance screen (not shown) displayed on the monitor 114.

[0041] [3. Conventional System] Figure 2 shows an overall view of the conventional linkage. In the conventional system, from the results of the (T1) building maintenance system, the journal entry of the outsourced expense data of sales and cost (outsourced expense) is linked to the financial accounting system. (T2) The management accounting journal entry data of sales and cost (outsourced expense) in the financial accounting system is directly linked to the management accounting system.

[0042] Referring to Figure 3, the linkage of the journal entry of the outsourced expense data (the above T1) from the conventional building maintenance system to the financial accounting system in Figure 2 will be described. In the building maintenance system, sales and cost results are generated from the registered contract data (regular contract data), and the outsourced expense data is journal entry linked to the financial accounting system.

[0043] Figure 3(A) shows an example of contract basic information data. In the example shown in this figure, the contract number is "T0001", the project name is "Comprehensive Building Management Service for ○○○ Building", the contract partner is "Obic Construction", the property is "○○○ Building", the contract start date is "2023 / 04 / 01", and the contract end date is "2024 / 03 / 31". Figure 3(B) shows an example of contract sales detail data. In the example shown in this figure, the contract number is "T0001", the sales line number is "1", the service is "Building Interior Cleaning", the total amount is "300,000", and the unit is "set". Figure 3(D) shows an example of contract sales detailed data. Figure 3(C) shows an example of contract cost detail data. In the example shown in this figure, the contract number is "T0001", the sales line number is "1", the service is "Building Interior Cleaning", the total amount is "240,000", and the unit is "set". Figure 3(E) shows contract cost detailed data.

[0044] In this example, in the contract sales detailed data of Figure 3(D), the billing amount for each billing month is equal at "25,000" per month. On the other hand, in Figure 3(E), for the contract cost detailed data, the occurrence of outsourcing expenses is four times a year (June, September, December, March) in the month of cleaning work performance, and the payment amount is "60,000" each time.

[0045] Based on the contract sales detailed data in Figure 3(D) and the contract cost detailed data in Figure 3(E), outsourcing expense data as shown in Figure 3(F) is created and journal-linked to the financial accounting system. Also, data as shown in Figure 3(G) is journal-linked from the financial accounting system to the management accounting system as well.

[0046] In this way, since sales occur monthly while outsourcing expenses occur only in the month of work performance, when looking at the monthly gross profit, there will be months with large positive (or negative) changes. Therefore, there was a problem that the monthly gross profit did not match the actual work situation and fluctuated, making it impossible to accurately capture the profit and loss.

[0047] [4. Processing of the Outsourcing Expense Processing System of this Embodiment] Figure 4 shows the overall coordination diagram of the present invention. In the building maintenance system of the present invention, the subcontract cost allocation data creation process (S2) is executed to create subcontract cost allocation data in which costs are evenly allocated to each sales month and link it to the management accounting system. The processes of S1 and S3 are the same as the conventional processes of T1 and T2.

[0048] Referring to FIGS. 5 to 8, the flow of the subcontract cost allocation data creation process (S2) executed by the subcontract cost processing unit 102b will be described. FIGS. 5 to 8 are diagrams for explaining the flow of the subcontract cost allocation data creation process (S2) executed by the subcontract cost processing unit 102b.

[0049] In FIG. 5, the contract basic information data in (A), the contract sales details data in (B), the contract sales detailed data in (D), the contract cost details data in (C), and the contract cost detailed data in (E) are the same as those in FIG. 3.

[0050] In FIG. 5, the subcontract cost allocation data creation process screen 700 includes a column for specifying the target month, a column for specifying the file output destination, and an output button. When the output target month and the file output destination are specified and the output button is pressed, subcontract cost allocation data is created and a file for importing into the management accounting system is output. By setting the file output destination to the management accounting system, the subcontract cost allocation data can be easily linked to the management accounting system. In the example shown in the figure, the target month "2023 / 04" is specified.

[0051] FIG. 6(A) shows an example of the company master 106a. In the "start date of the period" of the company master 106a, the target month "2023 / 04 / 01" specified on the subcontract cost allocation data creation process screen 700 is set, and in the "end date of the period", the date 2024 / 03 / 31, which is 12 months later, is set. Using the start date of the period to the end date of the period held by the company master 106a as the calculation period, it is calculated according to the following logic.

[0052] Figure 6(B) shows the outsourced cost data before apportionment. The vertical axis represents sales details, cost details, gross profit amount (= sales - cost), and the horizontal axis represents each month from April 2023 to March 2024, total, contract NO, sales line NO, and cost line NO. The sales details correspond to the contract sales detail data, and the cost details correspond to the contract cost detail data. In the state before apportionment, there are variations in the monthly gross profit amounts.

[0053] Figure 6(C) is a diagram for explaining the linked data calculation logic, and intermediate data as shown in the figure is generated. The vertical axis represents the cost accounting plus / minus amount, apportionment amount, linked amount, gross profit amount (= sales - cost), and the horizontal axis represents each month from April 2023 to March 2024, total, contract NO, sales line NO, and cost line NO.

[0054] (1) The "number of months" is the value obtained by counting the number of months of planned sales within the period from the target year / month to the end date of the period. The elapsed months before the target year / month are not counted. In this example, the number of months = 12. (2) The "apportionment amount" is calculated as (total cost amount - apportionment amount already accounted for in the elapsed months) ÷ number of months. In this example, (240,000 - 0) ÷ 12 = 20,000. (3) "Cost accounting plus / minus amount" = cost details × (-1) (4) Linked amount = cost accounting plus / minus amount + apportionment amount

[0055] As a result of apportioning the cost in this way, it becomes possible to capture the gross profit amounts evenly. By calculating the amounts for management accounting linkage (apportionment amount, linked amount) according to the above logic and linking them to the accounting management system, the outsourced cost amounts are apportioned monthly.

[0056] Figure 7 is a diagram showing the outsourced cost apportionment data finally generated based on the intermediate data in Figure 6(C). The outsourced cost apportionment data has items of contract NO, sales line NO, cost line NO, target year / month, apportionment amount, and linked amount. Figure 8 is a diagram showing the actual performance in management accounting. The actual performances in April 2023 and September 2023 are shown.

[0057] As described above, according to the present embodiment, since the subcontracting cost allocation processing unit 102b that creates subcontracting cost allocation data by allocating the cost of the calculation period to each sales accounting month based on the contract data using a predetermined logic is provided, it is possible to analyze not by the total profit in the calculation period at the total cost but by the individual cost.

[0058] [5. Contribution to the Sustainable Development Goals (SDGs) Led by the United Nations] According to the present embodiment, since it can contribute to improving business efficiency and promoting appropriate business judgment of the company, it is possible to contribute to Goals 8 and 9 of the SDGs.

[0059] Also, according to the present embodiment, since it can contribute to reducing waste loss and promoting paperless and digitization, it is possible to contribute to Goals 12, 13, and 15 of the SDGs.

[0060] Also, according to the present embodiment, since it can contribute to strengthening control and governance, it is possible to contribute to Goal 16 of the SDGs.

[0061] [6. 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 above-described embodiments.

[0062] For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can also be manually performed, or all or part of the processes described as being manually performed can be automatically performed by a known method.

[0063] Also, regarding the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and the drawings, they can be arbitrarily changed unless otherwise specified.

[0064] Regarding the outsourcing expense processing system 100, each of the illustrated components is functionally conceptual and does not necessarily have to be physically configured as shown in the figure.

[0065] For example, regarding the processing functions provided by the outsourcing expense processing system 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 also be realized as hardware by wired logic. Note that the program is recorded on a non-transitory computer-readable recording medium including programmed instructions for causing an information processing apparatus to execute the processing described in this embodiment, and is mechanically read by the outsourcing expense processing system 1 as needed. That is, in a storage unit such as a ROM or an 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.

[0066] Also, this computer program may be stored in an application program server connected to the outsourcing expense processing system 1 via an arbitrary network, and all or part of it can be downloaded as needed.

[0067] Further, a program for executing the processes 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.

[0068] Also, the "program" is a data processing method described in any language or description method, and is not limited to a form such as source code or binary code. Note that the "program" is not necessarily limited to being configured singly, and also includes those that are distributed as a plurality of modules or libraries, or those that achieve their functions in cooperation with another program 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.

[0069] 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.

[0070] Further, the outsourcing expense processing system 1 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 outsourcing expense processing system 100 may be realized by installing software (including a program or data, etc.) for realizing the processing described in the present embodiment in the information processing device.

[0071] Furthermore, the specific form of the distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in arbitrary units according to various additions or function additions. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

Explanation of Reference Numerals

[0072] 100 Outsourcing expense processing system 102 Control unit 102a Journal data creation processing unit 102b Outsourcing expense processing unit 102c Screen display control unit 102d Master maintenance unit 104 Communication interface unit 106 Storage unit 106a Company master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims

1. A subcontracting cost processing system comprising a control unit, wherein the control unit is configured to be able to access contract data including contract NO, contractor, property, business, contract period, billing amount and payment amount for each previous month of sales, and is characterized by comprising subcontracting cost processing means for creating subcontracting cost allocation data obtained by allocating the cost for the calculation period to each previous month of sales according to a predetermined logic based on the contract data.

2. The subcontracting cost processing system according to claim 1, wherein the subcontracting cost processing means is characterized by linking the created subcontracting cost allocation data to a management accounting system.

3. The subcontracting cost processing means calculates the number of months by counting the number of previous months of sales within the calculation period, calculates the allocated amount by (total cost amount - allocated amount already recorded for the elapsed months) ÷ the counted number of months, calculates the cost recording minus amount by cost amount × (-1), calculates the linked amount by cost recording minus amount + allocated amount, and generates the subcontracting cost allocation data including contract NO, previous month of sales, allocated amount, and linked amount, and is the subcontracting cost processing system according to claim 1 or 2.

4. The subcontracting cost processing system according to claim 1 or 2, wherein the business of the contract data includes business related to building maintenance.

5. A subcontracting cost processing method executed by an information processing apparatus comprising a control unit, wherein the control unit is configured to be able to access contract data including contract NO, contractor, property, business, contract period, billing amount and payment amount for each previous month of sales, and includes, in the control unit, a subcontracting cost processing step for creating subcontracting cost allocation data obtained by allocating the cost for the calculation period to each previous month of sales according to a predetermined logic based on the contract data, and is a subcontracting cost processing method.

6. A subcontracting cost processing program for causing an information processing apparatus comprising a control unit to execute, wherein the control unit is configured to be able to access contract data including contract NO, contractor, property, business, contract period, billing amount and payment amount for each previous month of sales, and causes the control unit to execute a subcontracting cost processing step for creating subcontracting cost allocation data obtained by allocating the cost for the calculation period to each previous month of sales according to a predetermined logic based on the contract data, and is a subcontracting cost processing program.

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