Prime cost management device, accounting system, prime cost management method and prime cost management program

Abstract

To provide a prime cost management device and the like that can improve efficiency of duties relating to prime cost management.SOLUTION: A prime cost management device including a control unit that executes prime cost calculation processing has access to data on a salary paid to a person in charge of labor work, detailed daily report data related to the labor work of the person in charge, and planned unit cost data related to a work hourly unit cost of the labor work. The data on the salary includes information on actual labor costs paid for the labor work. The detailed daily report data includes information on work hours for each project of the labor work. The planned unit cost data includes information on the work hourly unit cost associated with the person in charge. The control unit obtains the actual labor costs of the labor work based on the data on the salary, multiplies the total work hours of the labor work by the work hourly unit cost based on the detailed daily report data and the planned unit cost data to calculate planned labor costs to be paid, calculates a prime cost difference, which is a difference between the actual labor costs and the planned labor costs, and generates prime cost data including information on a business prime cost difference.SELECTED DRAWING: Figure 2

Description

[Technical Field]

[0001] The present invention relates to a cost management device, an accounting system, a cost management method, and a cost management program. [Background technology]

[0002] BACKGROUND ART Conventionally, there is known a cost management system that performs cost management based on labor management that manages the working hours of construction workers (see, for example, Patent Document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2022-13452 Summary of the Invention [Problem to be solved by the invention]

[0004] In cost management, it is common to treat the labor costs (planned labor costs) that are scheduled to be paid to the person in charge of the work as the standard cost. In this case, in accounting processing, cost differences arise between the labor costs actually paid to the person in charge (actual labor costs) and the planned labor costs, so adjustments based on the cost differences must be made. However, because this adjustment is processed outside the system, it is difficult to improve the efficiency of cost management operations.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a cost management device, accounting system, cost management method, and cost management program that can improve the efficiency of cost management operations. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, a cost management device according to the present invention is a cost management device having a control unit that executes a calculation process of costs including labor costs related to labor work of a business including one or more projects, and is capable of accessing salary data paid to a person in charge of the labor work, detailed daily report data related to the labor work of the person in charge, and planned unit price data related to the work hour unit price of the labor work, the salary data including information on actual labor costs which are the labor costs paid for the labor work, and the detailed daily report data including information on actual labor costs which are the labor costs paid for the labor work, and the detailed daily report data including information on estimated unit price data related to the labor work. The control unit acquires the actual labor costs of the labor work based on the salary data, multiplies the total working hours of the labor work by the working hour unit price based on the daily report detail data and the planned unit price data to calculate planned labor costs, which are the labor costs to be paid, and calculates a cost variance, which is the difference between the actual labor costs and the planned labor costs, to generate cost data including information on the cost variance for the business.

[0007] In addition, in the cost management device of the present invention, the control unit may allocate the calculated cost variance of the business to each project based on information on the working hours for each project based on the daily report detail data, and generate the cost data including information on the cost variance for each project.

[0008] In addition, in the cost management device of the present invention, the control unit may determine whether or not to allocate the cost variance for each project based on allocation criteria, and if the allocation criteria are met, allocate the cost variance for each project, while if the allocation criteria are not met, not allocate the cost variance for each project.

[0009] In addition, in the cost management device of the present invention, the allocation criterion is a standard percentage amount obtained by multiplying the judgment standard amount by the allocation standard percentage, and the judgment standard amount is at least one of the total order amount of the projects for which the person in charge is responsible, the total sales amount of the projects for which the person in charge is responsible, and the total direct costs of the projects for which the person in charge is responsible, and the control unit may perform an allocation criterion judgment based on the comparison result of the cost variance of the business with the standard percentage amount.

[0010] An accounting system according to the present invention includes the above-described cost management device and an accounting management device that generates journal data based on the cost data generated by the cost management device.

[0011] Furthermore, a cost management method according to the present invention is a cost management method for executing a calculation process of costs including labor costs related to labor work of a business including one or more projects, and uses salary data paid to a person in charge of the labor work, detailed daily report data related to the labor work of the person in charge, and planned unit price data related to the working hour unit price of the labor work, wherein the salary data includes information on actual labor costs which are the labor costs paid for the labor work, and the detailed daily report data includes information on the working hours of the labor work for each project, The planned unit price data includes information on the work hourly rate associated with the person in charge, and the cost management device equipped with a control unit performs the following operations: obtains the actual labor cost of the work based on the salary data; multiplies the total work time of the work by the work hourly rate based on the daily report detail data and the planned unit price data to calculate planned labor costs, which are the labor costs to be paid; calculates a cost variance, which is the difference between the actual labor cost and the planned labor cost, and generates cost data including information on the cost variance for the business.

[0012] Furthermore, a cost management program according to the present invention is a cost management program for causing a cost management device having a control unit to execute a cost management method for calculating costs including labor costs related to labor work in a business including one or more projects, and uses salary data paid to a person in charge of the labor work, detailed daily report data related to the labor work of the person in charge, and planned unit price data related to the work hour unit price of the labor work, the salary data including information on actual labor costs which are the labor costs paid for the labor work, and the detailed daily report data including information on the project of the labor work. The cost management device is configured to perform the following operations: the daily report includes information on the working hours for each project, the planned unit price data includes information on the working hour unit price associated with the person in charge; obtain the actual labor costs for the labor work based on the salary data; multiply the total working hours for the labor work by the working hour unit price based on the daily report detail data and the planned unit price data to calculate planned labor costs, which are the labor costs to be paid; calculate a cost variance, which is the difference between the actual labor costs and the planned labor costs, and generate cost data including information on the cost variance for the business. [Effects of the Invention]

[0013] The present invention has the effect of improving the efficiency of cost management operations. [Brief explanation of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of a cost management device. [Figure 2] FIG. 2 is a diagram showing an example of a flowchart relating to the cost management method. [Figure 3] FIG. 3 is an explanatory diagram regarding the cost management method. [Figure 4] FIG. 4 is a diagram illustrating an example of project order specification data. [Figure 5] FIG. 5 is a diagram illustrating an example of the basic information master. [Figure 6] FIG. 6 is a diagram illustrating an example of daily report detailed data. [Figure 7] FIG. 7 is a diagram illustrating an example of the salary allocation cost item classification master. [Figure 8] FIG. 8 is a diagram illustrating an example of the project cost item classification master. [Figure 9] FIG. 9 is a diagram illustrating an example of the account item master. [Figure 10] FIG. 10 is a diagram illustrating an example of salary import data. [Figure 11] FIG. 11 is a diagram showing an example of a project cost worktable relating to actual costs. [Figure 12] FIG. 12 is a diagram illustrating an example of the cost manager attribute master. [Figure 13] FIG. 13 is a diagram illustrating an example of the planned unit price master. [Figure 14] FIG. 14 is a diagram illustrating an example of the cost classification master. [Figure 15] FIG. 15 is a diagram illustrating an example of the results of tallying up the work time. [Figure 16] FIG. 16 is a diagram showing an example of a project cost worktable relating to planned costs. [Figure 17] FIG. 17 is a diagram illustrating an example of the cost variance master. [Figure 18] FIG. 18 is a diagram illustrating an example of a project cost work table. [Figure 19] FIG. 19 is a diagram illustrating an example of data used in calculating the cost variance. [Figure 20] FIG. 20 is a diagram illustrating an example of a department cost work table. [Figure 21] FIG. 21 is a diagram illustrating an example of the allocation execution unit master. [Figure 22] FIG. 22 is a diagram illustrating an example of the allocation definition master. [Figure 23] FIG. 23 is a diagram illustrating an example of the allocation possibility determination process and the allocation process. [Figure 24] FIG. 24 is a diagram illustrating an example of a project cost worktable relating to cost variances. [Figure 25]FIG. 25 is a diagram showing an example of the department cost work table updated after the allocation process. [Figure 26] FIG. 26 is a diagram showing an example of the project cost worktable after allocation processing. [Figure 27] FIG. 27 is a diagram illustrating an example of project cost data. [Figure 28] FIG. 28 is a diagram showing an example of the department cost work table after the allocation process. [Figure 29] FIG. 29 is a diagram illustrating an example of department cost data. [Figure 30] FIG. 30 is a diagram showing an example of the transaction category item master. [Figure 31] FIG. 31 is a diagram showing an example of journalizing the planned cost. [Figure 32] FIG. 32 is a diagram showing an example of journal entries for actual salary payments and cost variances. [Figure 33] FIG. 33 is a diagram showing an example of journalizing the allocation of cost variances. DETAILED DESCRIPTION OF THE INVENTION

[0015] Hereinafter, embodiments of a cost management device, a cost management method, and a cost management program according to the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to these embodiments.

[0016] [1. Configuration] An example of the configuration of a cost management device 100 according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the cost management device 100.

[0017] The cost management device 100 is a device that executes a calculation process for costs including labor costs. The cost management device 100 may be provided in an accounting system 140, and the accounting system 140 may be provided with an accounting management device 150 (see FIG. 3) in addition to the cost management device 100. Specifically, the cost management device 100 manages the costs of a business including one or more projects, and is applied to cost management in a construction business, for example. Furthermore, the cost management device 100 manages, as labor costs, actual labor costs (hereinafter also referred to as actual costs, salaries, or wages), which are labor costs actually paid, and planned labor costs (hereinafter also referred to as planned costs), which are labor costs to be paid.

[0018] The cost management device 100 is constructed based on a commercially available desktop personal computer. Note that the cost management device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0019] The cost management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the cost management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

[0020] The communication interface unit 104 communicatively connects the cost 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 the function of communicating data with other devices via the communication line. Here, the network 300 has the function of connecting the cost management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

[0021] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0022] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, 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, an optical disk, etc.

[0023] Various masters and various data are stored in the storage unit 106. Specifically, the storage unit 106 stores project (PJ) order detail data 121, basic information master 122, daily report detail data 123, salary apportionment cost item category master 124, project (PJ) cost item category master 125, account item master 126, salary import data (salary data) 127, project (PJ) cost work table 128, cost manager attribute master 129, planned unit price master (planned unit price data) 130, cost classification master 131, cost variance master 132, department cost work table 133, allocation execution unit master 134, allocation definition master 135, project (PJ) cost data 136, department cost data 137, and transaction category item master 138.

[0024] The various masters and data will be described below. Note that some items included in the various masters and data overlap, but the description of these overlapping items will be omitted.

[0025] Figure 4 is a diagram showing an example of project order detail data. Project order detail data 121 is detailed data for each project included in the business that has been ordered. As shown in Figure 4, project order detail data 121 includes the following items: project number, order number, order line number, department code (CD), and order amount, and these pieces of information are associated with each other. Project number is a number that identifies the project. Order number is a number that identifies the order. Order line number is a number that is added to the beginning of the line and indicates a specified label added to the order number. Department code is a code that identifies the department that handles the project. Order amount is the amount of the order. Note that although multiple numbers can be set for the order number and order line number relative to the project number, in this embodiment, there is a one-to-one correspondence.

[0026] FIG. 5 is a diagram showing an example of a basic information master. The basic information master 122 is basic information related to the cost calculation process. As shown in FIG. 5, the basic information master 122 includes items for cost rounding category and allocation execution unit, and these pieces of information are associated with each other. The cost rounding category indicates the category of rounding that occurs in cost calculation, for example, rounding. The allocation execution unit indicates the execution unit of cost allocation that occurs in cost calculation, for example, department project allocation, which is a setting for allocating department costs to projects.

[0027] FIG. 6 is a diagram showing an example of daily detailed report data. Daily detailed report data 123 is data obtained by a person in charge of work on a project recording their daily work. As shown in FIG. 6, daily detailed report data 123 includes the following items: person in charge code (CD), work date, project number, order number, order line number, work content code (CD), and work time (minutes), and these pieces of information are associated with each other. The person in charge code is a code that identifies the person in charge. The work date is the date on which the work was performed. The project number, order number, and order line number are the same as those in project order detailed data 121. The work content code is a code that identifies the work content. The work time is the time in minutes that the work was performed.

[0028] Figure 7 is a diagram showing an example of the salary allocation cost item classification master. As shown in Figure 7, the salary allocation cost item classification master 124 specifies the project (PJ) cost item classification when salary is allocated. The project cost item classification is a code that identifies the item classification of the project cost.

[0029] Figure 8 is a diagram showing an example of a project cost item classification master. The project cost item classification master 125 sets items for recording costs. As shown in Figure 8, the project cost item classification master 125 includes the items of project (PJ) cost item classification, cost classification code (CD), and general account item code (CD), and these pieces of information are associated with each other. The project (PJ) cost item classification is the same as the salary allocation cost item classification master 124. The cost classification code is a code that identifies the type of cost. The general account item code is a code that identifies the type of account item.

[0030] Fig. 9 is a diagram showing an example of an account item master. The account item master 126 sets names corresponding to the types of account items. As shown in Fig. 9, the account item master 126 includes items for total account item codes and account item names, and these pieces of information are associated with each other. The total account item codes are the same as those in the project cost item classification master 125. The account item names are the names of the account items.

[0031] Figure 10 is a diagram showing an example of salary import data. Salary import data 127 is data related to the salary paid to a person in charge. As shown in Figure 10, salary import data 127 includes the following items: accounting year and month, business establishment code, department code, person in charge code, salary amount, and transaction category, and these pieces of information are associated with each other. The accounting year and month is the year and month when the salary was paid. The business establishment code is a code that identifies the business establishment. The department code and person in charge code are the same as other various masters and data. The salary amount is the amount of salary paid to a person in charge. The transaction category is the classification of the transaction in accounting.

[0032] Figure 11 is a diagram showing an example of a project cost worktable related to actual costs. The project cost worktable 128 is a worktable used for accounting the costs for each project. As shown in Figure 11, the project cost worktable 128 includes the following fields: project number, order number, order line number, accounting year / month, business establishment code, department code, cost classification code, project cost item category, cost amount, person in charge code, and budget / actual variance category, and these pieces of information are associated with each other. The project number, order number, order line number, accounting year / month, business establishment code, department code, cost classification code, project cost item category, and person in charge code are the same as other various master data and data. The cost amount is the amount recorded as cost on a project-by-project basis. The budget / actual variance category is the category in which costs are handled in accounting, and in Figure 11 it is the actual cost.

[0033] Figure 12 is a diagram showing an example of a cost manager attribute master. The cost manager attribute master 129 is data related to the attributes of a manager. As shown in Figure 12, the cost manager attribute master 129 includes the following items: manager code, accounting year and month, planned cost calculation target flag (FLG), and planned unit price code (CD), and these pieces of information are associated with each other. The manager code and accounting year and month are the same as those in other various masters and data. The planned cost calculation target flag is a flag used to determine whether the manager is a target for calculating planned labor costs, which are planned costs, as described below. The planned unit price code is a code that identifies the hourly rate of the manager's planned labor costs.

[0034] FIG. 13 is a diagram showing an example of a planned unit price master. The planned unit price master 130 sets unit prices for planned unit price codes. As shown in FIG. 13, the planned unit price master 130 includes items for planned unit price codes, project cost item classifications, and unit prices, and these pieces of information are associated with each other. The planned unit price codes and project cost item classifications are the same as those in various other masters and data. The unit prices are hourly wage amounts.

[0035] Figure 14 is a diagram showing an example of a cost classification master. The cost classification master 131 is used to classify cost types. As shown in Figure 14, the cost classification master 131 includes the fields of cost classification code, cost classification name, and planned cost calculation flag, and these pieces of information are associated with each other. The cost classification code is the same as other various masters and data. The cost classification name is the name of the cost type. The planned cost calculation flag is a flag used to determine whether the cost type is the target for calculating planned labor costs, which will be described later.

[0036] Fig. 16 is a diagram showing an example of a project cost worktable related to planned costs. In the project cost worktable 128 shown in Fig. 16, the item of the planned / actual variance classification is the planned cost, and the cost amount corresponds to the planned cost.

[0037] Figure 17 is a diagram showing an example of a cost variance master. The cost variance master 132 specifies the project cost item classification to be used when updating the department cost worktable 133 after calculating the cost variance. The cost variance is a classification that indicates the difference between the actual cost and the planned cost. As shown in Figure 17, the cost variance master 132 includes items for the cost classification code and the project cost item classification, and these pieces of information are associated with each other. The cost classification code and the project cost item classification are the same as the other various masters and data.

[0038] Fig. 18 is a diagram showing an example of a project cost worktable. In the project cost worktable 128 shown in Fig. 18, the items in the budget / actual variance classification section are actual cost and planned cost, i.e., a combination of Fig. 11 and Fig. 16.

[0039] Figure 20 is a diagram showing an example of a department cost worktable. The department cost worktable 133 is a worktable used for accounting the costs for each department. As shown in Figure 20, the department cost worktable 133 includes the following items: business establishment code, department code, accounting year and month, cost classification code, project cost item classification, cost amount, person in charge code, and budget / actual variance classification, and these pieces of information are associated with each other. The business establishment code, department code, accounting year and month, cost classification code, project cost item classification, and person in charge code are the same as other various masters and data. The cost amount is the amount recorded as cost on a departmental basis. The budget / actual variance classification is the classification for handling costs in accounting, and is shown as cost variance in Figure 20.

[0040] Figure 21 is a diagram showing an example of the allocation execution unit master. The allocation execution unit master 134 sets the execution unit for allocating cost variances. As shown in Figure 21, the allocation execution unit master 134 includes the items of unit number, allocation type, and allocation group number, and these pieces of information are associated with each other. The unit number is a number that identifies the allocation execution unit. The allocation type is an item that indicates the type of allocation. The allocation group number is a group number assigned to the allocation execution unit.

[0041] Figure 22 is a diagram showing an example of an allocation definition master. The allocation definition master 135 is used to determine whether or not to perform allocation. As shown in Figure 22, the allocation definition master 135 includes the following items: allocation group number, allocation definition number, allocation criteria, allocation source department, allocation source project cost item classification, allocation applicability criteria classification, and allocation applicability criteria percentage, and these items of information are associated with each other. The allocation group number is similar to other various masters and data. The allocation definition number is a number that identifies the allocation definition. The allocation criteria is an item that indicates the indicator that serves as the basis for allocation. The allocation source department is a number that indicates the department that is the source of allocation. The allocation source project cost item classification is a code that identifies the item classification of the cost of the project that is the source of allocation. The allocation applicability criteria classification is an item that identifies the category that serves as the basis for determining whether or not to allocate. The allocation applicability criteria percentage is a percentage that serves as the basis for whether or not to allocate.

[0042] Figure 27 is a diagram showing an example of project cost data. The project cost data 136 is data related to the cost of each project generated based on the project cost worktable 128. As shown in Figure 27, the project cost data 136 includes the following items: project number, order number, order line number, accounting year and month, office code, department code, cost classification code, project cost item classification, cost amount, person in charge code, and transaction classification, and these pieces of information are associated with each other. These items are similar to the other various masters and data.

[0043] Figure 29 is a diagram showing an example of department cost data. The department cost data 137 is data related to costs for each department that is generated based on the department cost worktable 133. As shown in Figure 29, the department cost data 137 includes the following items: office code, department code, accounting year and month, cost classification code, project cost item classification, cost amount, person in charge code, and transaction classification, and these pieces of information are associated with each other. These items are similar to the other various masters and data.

[0044] Figure 30 is a diagram showing an example of a transaction category-specific item master. The transaction category-specific item master 138 is used to set the account items required for each transaction. As shown in Figure 30, the transaction category-specific item master 138 includes items for transaction category and total account code, and these pieces of information are associated with each other. These items are the same as the other various masters and data.

[0045] Next, referring again to Figure 1, the control unit 102 will be described. The control unit 102 is a CPU or the like that performs overall control of the cost management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0046] As information processing, the control unit 102 executes a cost calculation process based on various data stored in the storage unit 106.

[0047] A specific example of the processing executed by the control unit 102 will be described in detail below in [2. Specific Example of Processing].

[0048] [2. Specific examples of processing] Here, a specific example of the processing executed by the cost management device 100 will be described with reference to Figures 2 and 3, and also with reference to Figures 4 to 30. Figure 2 is a diagram showing an example of a flowchart relating to the cost management method. Figure 3 is an explanatory diagram relating to the cost management method.

[0049] In the cost calculation process related to the cost management method executed by the cost management device 100, daily report detailed data 123 and salary import data 127 are acquired in advance prior to cost calculation (step S1). In step S1, a device separate from the cost management device 100 generates daily report detailed data 123 based on information input by a person in charge. Then, in step S1, the cost management device 100 acquires the daily report detailed data 123 generated by the separate device. Similarly, in step S1, a device separate from the cost management device 100 generates salary import data 127. Then, in step S1, the cost management device 100 acquires the salary import data 127 generated by the separate device.

[0050] Next, as shown in FIG. 2, in the cost calculation process, first, the control unit 102 executes the calculation process of actual costs and the allocation process of salaries (step S10). In step S10, the control unit 102 executes the setting of the necessary master data based on the input from the input device 112. Specifically, the control unit 102 specifies the project cost item classification when the salary is allocated in the salary allocation cost item classification master 124, and for example, specifies "G001" as the project cost item classification. Next, the control unit 102 sets a cost classification code and a general account code corresponding to the project cost item classification in the project cost item classification master 125. For example, the control unit 102 sets "2000 (labor costs)" as the cost classification code and "KAN001 (uncompleted construction expenditures (actual))" as the general account code.

[0051] Next, in step S10, the control unit 102 executes a salary allocation process based on the salary import data 127 and the daily report detailed data 123. Fig. 15 is a diagram showing an example of the results of tallying up the working hours. The control unit 102 tally up the working hours for each project shown in Fig. 15 based on the daily report detailed data 123 shown in Fig. 6.

[0052] The tabulation results shown in Fig. 15 include the items of project number, order number, order line number, and work time, and these pieces of information are associated with each other. These items are the same as the other various masters and various data.

[0053] In the salary import data 127 shown in FIG. 10, when the accounting year and month is "202401," the salary amount is "¥100,000." Furthermore, the total working hours for each project when the working date is 2024 / 1 based on the daily report detail data 123 in FIG. 6 are "1740" for project "PJ001" and "1620" for project "PJ002," as shown in FIG. 15. Salary is allocated proportionally based on the proportion of working hours for each project. In other words, the control unit 102 calculates the actual cost of project "PJ001" as "¥100,000 x 1740 / (1740+1620) = ¥51,786." Similarly, the control unit 102 calculates the actual cost of project "PJ002" as "¥100,000 x 1620 / (1740+1620) = ¥48,214." When allocating salaries, the control unit 102 performs rounding based on the basic information master 122. The control unit 102 then generates the calculation results as the project cost worktable 128 shown in FIG. 11.

[0054] After executing step S10, the control unit 102 calculates the planned labor costs (step S20). In step S20, the control unit 102 sets the necessary master data based on input from the input device 112. Specifically, the control unit 102 sets a cost classification code and a general account code corresponding to the project cost item classification in the project cost item classification master 125. For example, the control unit 102 sets "2000 (labor costs)" as the cost classification code and "KAN002 (uncompleted construction expenditures (forecast))" as the general account code. As shown in FIG. 14, in the cost classification master 131, the cost classification code "2000 (labor costs)" is subject to planned cost calculation (TRUE). Here, the conditions for calculating the planned labor costs are that the daily report detail data 123 for the target month exists, the project cost item classification master 125, cost person attribute master 129, planned unit price master 130 and cost classification master 131 associated with the person who registered the daily report detail data 123 exist, the planned cost calculation object FLG in the cost person attribute master 129 is TRUE, and the planned cost calculation FLG in the cost classification master 131 is TRUE.

[0055] Next, in step S20, the control unit 102 executes a calculation process for the planned labor cost based on the planned unit price master 130 and the daily report detailed data 123. In the planned unit price master 130 shown in FIG. 13, the unit price is "1,500 yen." Furthermore, the total working hours for each project when the working date based on the daily report detailed data 123 in FIG. 6 is 2024 / 1 are "1740" for project "PJ001" and "1620" for project "PJ002," as shown in FIG. 15. The control unit 102 calculates the planned labor cost (planned cost) for project "PJ001" as "1,500 yen x 1740 / 60 = 43,500 yen." Similarly, the control unit 102 calculates the planned labor cost (planned cost) of the project "PJ002" as follows: "¥1,500 x 1620 / 60) = ¥40,500." When calculating the planned labor cost, the control unit 102 performs rounding based on the basic information master 122. The control unit 102 then generates the calculation result as the project cost worktable 128 shown in FIG. 16.

[0056] After executing step S20, the control unit 102 calculates the cost variance by subtracting the planned cost from the actual cost (step S30). In step S30, the control unit 102 sets the necessary master data based on input from the input device 112. Specifically, the control unit 102 specifies, in the cost variance master 132, the project cost item classification to be used when updating the department cost worktable 133 after calculating the cost variance. The control unit 102 also sets, in the project cost item classification master 125, a cost classification code and a general account code corresponding to the project cost item classification. For example, the control unit 102 sets "2999 (cost variance (labor cost))" as the cost classification code and "KAN901 (uncompleted construction expenditure (variance))" as the general account code.

[0057] Next, in step 30, the control unit 102 calculates the cost variance based on the project cost worktable 128 shown in Figure 18. Here, the cost variance is calculated by first calculating the cost variance for each department and then allocating the cost variance for each project. In other words, the control unit 102 generates the aggregation result shown in Figure 19 by aggregating the costs for each department based on the project cost worktable 128 shown in Figure 18.

[0058] The tabulation results shown in Figure 19 include the following items: business establishment code, department code, cost classification code, cost amount, person in charge code, and budget / actual variance classification, and these items are associated with each other. These items are the same as the other various masters and data.

[0059] Based on the generated aggregation result, the control unit 102 subtracts the planned cost "84,000 yen" from the actual cost "100,000 yen" to calculate a cost variance of "16,000 yen." Then, based on the calculation result, the control unit 102 updates the department cost worktable 133 shown in FIG. 20.

[0060] After executing step S30, the control unit 102 executes a process for determining whether or not the cost variance can be allocated and a process for allocating the department cost variance (step S40). In step S40, the control unit 102 executes the necessary master settings based on input from the input device 112. Specifically, the control unit 102 sets the execution unit for allocating the cost variance in the allocation execution unit master 134. For example, the control unit 102 sets "between department projects" as the allocation execution unit. Furthermore, the control unit 102 sets an allocation definition corresponding to the allocation group number in the allocation definition master 135. For example, the control unit 102 sets the allocation definition "H01" corresponding to the allocation group number "G1" as the allocation definition. Note that the allocation definition "H01" allocates based on the man-hour-hour ratio, but other allocation definitions, such as the sales amount ratio ("H02"), the fixed ratio ("H03"), the order amount ratio, and the volume ratio of the construction target, may also be applied.

[0061] Next, the process for determining whether or not a cost variance can be allocated and the process for allocating department cost variances will be specifically described with reference to Figure 23. The control unit 102 determines whether or not the allocation criterion category corresponding to the set allocation definition in the allocation definition master 135 is "NULL (no category)" (step S41). If the control unit 102 determines in step S41 that there is no allocation criterion category (step S41: Yes), it ends the allocation process without executing it. On the other hand, if the control unit 102 determines that there is an allocation criterion category (step S41: No), it determines whether or not the allocation criterion category is "1" (step S42).

[0062] If the control unit 102 determines that the allocation criteria category is "1" (step S42: Yes), it aggregates the order amount (step S43) based on the project order detail data 121. In step S43, the control unit 102 adds up the order amounts of the target projects "PJ001" and "PJ002" to calculate the aggregated order amount "¥7,000,000 + ¥8,000,000 = ¥15,000,000."

[0063] Next, after executing step S43, the control unit 102 executes a determination based on the allocability criterion ratio (step S44). Specifically, the allocability criterion ratio corresponding to the allocation definition "H01" is "1%." If the allocation amount "¥16,000" that is the cost variance is smaller than the amount (criterion ratio amount) "¥150,000" obtained by multiplying the order amount (determination criterion amount) "¥15,000,000" by the allocability criterion ratio "1%, " the control unit 102 determines that the allocability criterion is satisfied and executes the allocation process (step S45). On the other hand, if the allocation amount that is the cost variance is equal to or greater than the amount obtained by multiplying the order amount by the allocability criterion ratio "1%, " the control unit 102 determines that the allocability criterion is not satisfied and terminates the allocation process without executing it.

[0064] In step S45, the control unit 102 allocates the allocation amount based on the proportion of work time for each project. That is, the control unit 102 calculates the allocation amount for project "PJ001" as follows: "¥16,000 × 1740 / (1740 + 1620) = ¥8,286." Similarly, the control unit 102 calculates the allocation amount for project "PJ002" as follows: "¥16,000 × 1620 / (1740 + 1620) = ¥7,714." Note that when allocating the allocation amount, the control unit 102 performs rounding based on the basic information master 122. Then, the control unit 102 generates the calculation result as the project cost worktable 128 shown in FIG. 24. After executing the allocation process, the control unit 102 adds a minus value equal to the cost variance (allocated amount) to the department cost worktable 133 shown in FIG. 25.

[0065] If the control unit 102 determines in step S42 that the allocation criterion category is not "1" (step S42: No), it executes a process other than the allocation process when the allocation criterion category is "1" (steps S43 to S45). Specifically, the control unit 102 executes the allocation process when the allocation criterion category is "2" or later. This allocation process is equivalent to the allocation process when the allocation criterion category is "1", and is an allocation process in accordance with the allocation definition master 135.

[0066] After executing step S40, the control unit 102 records the project cost data 136 and the department cost data 137 based on the project cost worktable 128 and the department cost worktable 133 (step S50). Figure 26 is a diagram showing an example of a project cost worktable after allocation processing, which includes actual costs, planned costs, and cost variances. Figure 28 is a diagram showing an example of a department cost worktable after allocation processing, which includes cost variances.

[0067] In step S50, the control unit 102 records the project cost data 136 shown in Figure 27 based on the project cost worktable 128 shown in Figure 26. Note that the project cost data 136 shown in Figure 27 does not include actual costs, since the recorded costs do not include costs that are actual costs and that have been used in planned cost calculations. In addition, the control unit 102 records the department cost data 137 shown in Figure 29 based on the department cost worktable 133 shown in Figure 28.

[0068] After step S50 is executed, the journal data 139 is recorded (step S60). In step S60, the journal data 139 is recorded by the accounting management device 150, which is separate from the cost management device 100, but the journal data 139 may also be recorded by the cost management device 100.

[0069] In step S60, the accounting management device 150 generates journal data 139 based on the project cost data 136 and the department cost data 137. Fig. 31 is a diagram showing an example of journalizing planned costs. Fig. 32 is a diagram showing an example of journalizing actual salary payments and cost variances. Fig. 33 is a diagram showing an example of journalizing cost variance allocations.

[0070] The generated journal data 139 includes the journal entry for planned costs shown in FIG. 31, the journal entry for actual salary payment and cost variances shown in FIG. 32, and the journal entry for allocation of cost variances shown in FIG. 33. In FIG. 31, as planned costs, the planned costs of project "PJ001" and the planned costs of project "PJ002" are posted on the debit side, and planned labor costs (wages (planned)) are posted on the credit side. In FIG. 32, as cost variances, the planned labor costs (wages (planned)) and the department's cost variances are posted on the debit side, and wage payments (actual costs) are posted on the credit side. Also in FIG. 32, as wages (actual costs), paid wages (wages paid) are posted on the debit side, and cash and deposits are posted on the credit side. In Figure 33, the allocation of cost variances is recorded on the debit side as the cost variances for the allocated project "PJ001" and the cost variances for the project "PJ002", and on the credit side as the cost variances for the department.

[0071] After step S60 is executed, the cost calculation process relating to the cost management method is completed.

[0072] As described above, according to this embodiment, even if a cost difference occurs between the labor costs (wages) actually paid to the person in charge and the planned labor costs, the cost calculation process including adjustments based on the cost difference can be consistently executed, thereby improving the efficiency of operations related to cost management.

[0073] Furthermore, according to this embodiment, the cost variance for each department is calculated once, and then the calculated cost variance for each department can be allocated to each project, which allows for flexibility in the allocation criteria for each project.

[0074] Furthermore, according to this embodiment, when allocating cost variances to each project, by setting allocation availability criteria, it is possible to provide flexibility in cost management as to whether or not to carry out allocation.

[0075] Furthermore, according to this embodiment, it is possible to appropriately determine whether allocation is possible based on the amount (standard percentage amount) obtained by multiplying the total order amount of the project by the allocation standard percentage.

[0076] Furthermore, according to this embodiment, journal data can be created by the accounting management device 150 based on cost data including project cost data 136 and department cost data 137 generated by the cost management device 100. Therefore, by linking the cost management device 100 and the accounting management device 150, it is possible to consistently execute processes from cost calculation to the creation of journal data, thereby further improving business efficiency. Note that the cost management device 100 and the accounting management device 150 may be integrated into one device, and in this case too, business efficiency can be improved.

[0077] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0078] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0079] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0080] 4. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0081] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0082] Furthermore, 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 drawings can be changed as desired unless otherwise specified.

[0083] Furthermore, with regard to the cost management device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0084] For example, all or any part of the processing functions of the cost management device 100, particularly those performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or by hardware using 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 processes described in this embodiment, and is mechanically read by the cost management device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0085] In addition, this computer program may be stored in an application program server connected to the cost management device 100 via any network, and all or part of it may be downloaded as needed.

[0086] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0087] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single program, but also includes programs that are distributed as multiple modules or libraries, or programs that achieve their functions by cooperating with other programs, such as an OS. Note that the specific configurations and reading procedures for reading a recording medium in each device shown in the embodiments, as well as the installation procedures after reading, can use well-known configurations and procedures.

[0088] The various databases stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0089] The cost management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The cost management device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processing described in this embodiment.

[0090] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0091] The present invention is useful in industries such as the construction industry or the IT industry. [Explanation of symbols]

[0092] 100 Cost Management Device 102 Control section 104 Communication interface unit 106 Storage section 108 Input / Output Interface Section 112 Input Device 114 Output Device 121 Project Order Detail Data 122 Basic Information Master 123 Daily report detail data 124 Salary allocation cost item classification master 125 Project Cost Item Classification Master 126 Account Master 127 Payroll Import Data 128 Project Cost Worktable 129 Cost Manager Attribute Master 130 Planned Unit Price Master 131 Cost Classification Master 132 Cost Variance Master 133 Department Cost Worktable 134 Allocation execution unit master 135 Allocation definition master 136 Project Cost Data 137 Departmental Cost Data 138 Transaction Category Master 139 Journal Data 140 Accounting System 150 Accounting Management Device 200 servers 300 Network

Claims

1. A cost management device including a control unit that executes a calculation process for costs including labor costs related to labor work of a business including one or more projects, The system is capable of accessing salary data to be paid to the person in charge of the labor work, daily report detail data relating to the labor work of the person in charge, and scheduled unit price data relating to the work hourly rate of the labor work, The salary data includes information on actual labor costs, which are the labor costs paid for the labor work, The daily report detail data includes information on the working hours of the labor work for each project, The planned unit price data includes information on the work hour unit price associated with the person in charge, The control unit Obtaining the actual labor cost of the labor work based on the salary data; Based on the daily report detail data and the planned unit price data, the total working time of the labor work is multiplied by the working hour unit price to calculate planned labor costs, which are the labor costs to be paid; A cost management device that calculates a cost variance, which is the difference between the actual labor costs and the planned labor costs, and generates cost data including information on the cost variance of the business.

2. The control unit A cost management device as described in claim 1, wherein the calculated cost variance of the business is allocated to each project based on information on the working hours for each project based on the daily report detail data, and the cost data including information on the cost variance for each project is generated.

3. The control unit 3. The cost management device according to claim 2, wherein a determination is made as to whether or not to allocate the cost variance for each project based on an allocation criterion, and if the allocation criterion is satisfied, the cost variance for each project is allocated, while if the allocation criterion is not satisfied, the cost variance for each project is not allocated.

4. The allocation criterion is a reference percentage amount obtained by multiplying the determination reference amount by the allocation criterion percentage, The judgment reference amount is: At least one of the total order amount of the project that the person in charge is in charge of, the total sales amount of the project that the person in charge is in charge of, and the total direct costs of the project that the person in charge is in charge of, The control unit The cost management device according to claim 3, wherein a determination of whether or not a project is acceptable is made based on a comparison result between the cost variance of the project and the standard percentage amount.

5. The cost management device according to any one of claims 1 to 4; an accounting management device that generates journal data based on the cost data generated by the cost management device.

6. A cost management method for performing a calculation process of costs including labor costs related to labor operations of a business including one or more projects, The salary data paid to the person in charge of the labor work, the daily report detail data related to the labor work of the person in charge, and the scheduled unit price data related to the work hour unit price of the labor work are used, The salary data includes information on actual labor costs, which are the labor costs paid for the labor work, The daily report detail data includes information on the working hours of the labor work for each project, The planned unit price data includes information on the work hour unit price associated with the person in charge, Obtaining the actual labor cost of the labor work based on the salary data; Based on the daily report detail data and the planned unit price data, the total working time of the labor work is multiplied by the working hour unit price to calculate planned labor costs, which are the labor costs to be paid; A cost management method in which a cost management device having a control unit calculates a cost variance, which is the difference between the actual labor costs and the planned labor costs, and generates cost data including information on the cost variance for the business.

7. A cost management program for causing a cost management device having a control unit to execute a cost management method for calculating costs including labor costs related to labor work of a business including one or more projects, The salary data paid to the person in charge of the labor work, the daily report detail data related to the labor work of the person in charge, and the scheduled unit price data related to the work hour unit price of the labor work are used, The salary data includes information on actual labor costs, which are the labor costs paid for the labor work, The daily report detail data includes information on the working hours of the labor work for each project, The planned unit price data includes information on the work hour unit price associated with the person in charge, Obtaining the actual labor cost of the labor work based on the salary data; Based on the daily report detail data and the planned unit price data, the total working time of the labor work is multiplied by the working hour unit price to calculate planned labor costs, which are the labor costs to be paid; A cost management program that causes the cost management device to calculate a cost variance, which is the difference between the actual labor costs and the planned labor costs, and generate cost data that includes information on the cost variance for the business.

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