Cost management device, cost management method, and cost management program

Abstract

To provide a cost management device, a cost management method, and a cost management program that can automatically account for work-in-progress costs incurred before sales occur.SOLUTION: A sales input unit refers to a transaction master table in which sales transaction data including free period information indicating a free period during which a contract amount is free of charge is stored, and inputs an actual sales amount into a sales table as a sales amount for a sales recording period including in an actual sales date and also inputs "0 yen" as a sales amount for the sales recording period that corresponds to the free period within the sales recording period. A work-in-progress calculation unit refers, when the actual sales date is inputted into the sales table, to a cost table that stores cost data including a work-in-progress amount for each sales recording period and calculates an added work-in-progress amount by adding up the work-in-progress amount for each sales recording period corresponding to a contract start date to the actual sales date. A journal data generation unit generates cost transfer journal data with a last day of the sales recording period corresponding to the actual sales date as a recording date and the added work-in-progress amount as a debit amount and a credit amount.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] Patent document 1 (JP 2022-155478 A) discloses a cost management device that can maintain the amount incurred in the current month after inventory entry and can calculate the cost unit price for the current month.

[0003] In this cost management device, the vendor application unit registers vendor application data, including the amount for each expense item, entered by an operator for the target product in a data table. Based on the registered vendor application data, the cost information registration unit registers the fiscal year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method in a monthly product production cost master. When the target product arrives, the arrival input unit inputs inventory data, including the fiscal year and month, arrival date, and quantity, and registers it in the data table. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Japanese Patent Publication No. 2022-155478 Summary of the Invention [Problem to be solved by the invention]

[0005] Depending on the product or service, work-in-progress costs may be incurred before sales occur, such as when a product or service is provided free of charge before sales occur. This type of work-in-progress cost incurred before sales occur can be difficult to account for.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a cost management device, a cost management method, and a cost management program that can automatically account for work-in-progress costs incurred before sales occur. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the cost management device of the present invention refers to a commercial transaction master table in which sales commercial transaction data including free-of-charge period information indicating a free-of-charge period, which is a predetermined period from the contract start date to the contract end date of a commercial transaction for a commercial transaction target, is stored, and when an actual sales date is input to a sales table in which sales data including an actual sales date and sales amount for each predetermined sales recording period of the commercial transaction target is stored, the cost management device inputs the actual sales amount as the sales amount for the sales recording period including the actual sales date, and calculates the free-of-charge period information for the sales recording period. The system has a sales input unit that inputs "0 yen" as the sales amount for the sales accounting period corresponding to the period; a work-in-process amount calculation unit that, when an actual sales date is input to the sales table, refers to a cost table in which cost data including work-in-process amounts equivalent to the purchase amounts for each sales accounting period is stored, and calculates an added work-in-process amount by adding up the work-in-process amounts for each sales accounting period corresponding to the actual sales date from the contract start date; a journal data generation unit that generates cost transfer journal data with the last day of the sales accounting period corresponding to the actual sales date as the accounting date and the added work-in-process amounts as the debit and credit amounts; and an output control unit that outputs the generated cost transfer journal data to an output target.

[0008] In order to solve the above-mentioned problems and achieve the object, the cost management method according to the present invention provides a cost management method in which a sales input unit refers to a commercial transaction master table in which sales transaction data including free-of-charge period information indicating a free-of-charge period, which is a predetermined period from the contract start date during a contract period between the contract start date and contract end date of a commercial transaction for a commercial transaction target, is stored, and when an actual sales date is input to a sales table in which sales data including an actual sales date and sales amount for each predetermined sales recording period of the commercial transaction target is stored, the sales input unit inputs the actual sales amount as the sales amount for the sales recording period including the actual sales date, and also inputs the amount of the sales amount for the sales recording period corresponding to the free-of-charge period within the sales recording period. The method includes a sales input step in which "0 yen" is input as the sales amount; a work-in-process amount calculation step in which, when the actual sales date is input into the sales table, the work-in-process amount calculation unit refers to a cost table in which cost data including the work-in-process amount equivalent to the purchase amount for each sales accounting period is stored, and calculates an added work-in-process amount by adding up the work-in-process amount for each sales accounting period corresponding to the actual sales date from the contract start date; a journal data generation step in which the journal data generation unit generates cost transfer journal data in which the last day of the sales accounting period corresponding to the actual sales date is used as the accounting date and the added work-in-process amount is used as the debit amount and credit amount; and an output control step in which the output control unit outputs the generated cost transfer journal data to an output target.

[0009] In order to solve the above-mentioned problems and achieve the object, the cost management program of the present invention causes a computer to refer to a commercial transaction master table in which sales commercial transaction data including free period information indicating a free period during a contract period from the contract start date to the contract end date of a commercial transaction for a commercial transaction target, during which the contract amount is free of charge, is stored, and when an actual sales date is input to a sales table in which sales data including an actual sales date and sales amount for each predetermined sales recording period of the commercial transaction target is stored, the actual sales amount is input as the sales amount for the sales recording period including the actual sales date, and Among these, it functions as a sales input section that inputs "0 yen" as the sales amount for the sales accounting period corresponding to the free period, a work-in-process amount calculation section that, when the actual sales date is input to the sales table, refers to the cost table in which cost data including the work-in-process amount corresponding to the purchase amount for each sales accounting period is stored, and calculates an added work-in-process amount by adding up the work-in-process amount for each sales accounting period corresponding to the actual sales date from the contract start date, a journal data generation section that generates cost transfer journal data with the last day of the sales accounting period corresponding to the actual sales date as the accounting date and the added work-in-process amount as the debit amount and credit amount, and an output control section that outputs the generated cost transfer journal data to an output target. [Effects of the Invention]

[0010] The present invention can support accounting work by enabling work-in-progress costs incurred before sales are generated to be automatically recorded in journal entries. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a block diagram showing the hardware configuration of a cost management apparatus according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of a customer master table. [Figure 3] FIG. 3 is a diagram illustrating an example of a product master table. [Figure 4] FIG. 4 is a diagram illustrating an example of the purchase master table. [Figure 5]FIG. 5 is a diagram illustrating an example of the subject master table. [Figure 6] FIG. 6 is a diagram illustrating an example of a daily calculation master table. [Figure 7] FIG. 7 is a diagram showing the first half of the flow of the journal entry generating operation in the cost management device according to the embodiment. [Figure 8] FIG. 8 is a diagram showing the latter half of the flow of the journal entry generating operation in the cost management device according to the embodiment. [Figure 9] FIG. 9 is a diagram for explaining an outline of the journal entry generation operation in the cost management device according to the embodiment. [Figure 10] FIG. 10 is a diagram showing an example of contract data generated at the time of signing the contract. [Figure 11] FIG. 11 is a diagram showing an example of sales data (projected sales) automatically generated based on a contract. [Figure 12] FIG. 12 is a diagram showing an example of order data of products ordered in accordance with a contract. [Figure 13] FIG. 13 is a diagram showing an example of purchase data (purchase plan) that is automatically generated by placing an order for a product. [Figure 14] FIG. 14 is a diagram showing an example of purchase data in which the actual purchase date and purchase amount of the product are input. [Figure 15] FIG. 15 is a diagram showing an example of the next month update screen for a contract that has not yet started. [Figure 16] FIG. 16 shows how the estimated sales amount of the sales data corresponding to the record selected on the unstarted contract next month update screen is updated to "0 yen." [Figure 17] FIG. 17 is a diagram showing an example of a cost table in which the sold category is set to "unsold" because the actual sales date and sales amount have not yet been input. [Figure 18] FIG. 18 is a diagram showing an example of work-in-progress journal data generated based on purchase data before the actual sales date and sales amount are input. [Figure 19] FIG. 19 is a diagram showing an example of purchase data in which purchases for March have been entered. [Figure 20]FIG. 20 shows an example of contract data in which the service is to be started in March, and the date on which the service actually starts is input as the service start date. [Figure 21] FIG. 21 shows the sales table in a state where the estimated sales amount for March, when the service was launched, has been updated to a pro-rata estimated sales amount. [Figure 22] FIG. 22 is a diagram showing an example of the sales input screen. [Figure 23] FIG. 23 is a diagram showing the sales table in a state in which the sales date and sales amount have been automatically entered based on the input contents on the sales input screen. [Figure 24] FIG. 24 is a diagram showing the cost table in a state where the sold category has been updated from "unsold" to "sold" as a result of the start of the service. [Figure 25] FIG. 25 is a diagram illustrating an example of cost transfer journal data. [Figure 26] FIG. 26 is a diagram illustrating an example of work-in-progress journalization data. [Figure 27] FIG. 27 is a diagram illustrating an example of sales journal data. DETAILED DESCRIPTION OF THE INVENTION

[0012] A cost management device according to an embodiment of the present invention will be described in detail below with reference to the accompanying drawings. However, the present invention is not limited to the following embodiment.

[0013] (overview) Some products or services are provided free of charge. While no sales are generated for such products or services, actual purchases may occur. In such cases, it is necessary to automatically account for these sales and the costs corresponding to the sales, including work in progress and cost of completed goods, while managing pro rata calculations or free sales. In addition, since the granularity of sales and invoices differs and the timing of occurrence may also differ, it is necessary to manage the relationship between these and account for the correct work in progress and cost of completed goods. This has made it difficult to manage work in progress for expenses incurred from the purchase of products provided free of charge.

[0014] For this reason, the cost management device of the embodiment automatically adjusts the sales start month according to the contract start date, enabling work-in-progress management.

[0015] Furthermore, the cost management device according to the embodiment is capable of recording all of the unsold sales forecasts of 0 yen up to that point in time as sales at the time of the first sale.

[0016] Furthermore, the cost management device of the embodiment creates sales forecast information of 0 yen even during the period when the product is provided free of charge, and manages the information as a link destination for costs.

[0017] In addition, the cost management device of the embodiment enables automatic accounting of correct work-in-progress costs and completed costs by linking information from the purchasing side to the sales side, even if the cost occurrence period or granularity differs from that of the sales side.

[0018] In addition, the cost management device of the embodiment can automatically link and develop purchases and sales, preventing operational errors and eliminating the need for registration.

[0019] Through these, the cost management device of the embodiment enables automatic work-in-progress management without taking into consideration whether the product is provided free of charge for zero yen sales or fluctuations in the contract start timing.

[0020] In addition, it is possible to clearly recognize work-in-progress when a contract is canceled before the first sale, and to record this as selling and administrative expenses.

[0021] (Hardware configuration) As shown in Fig. 1, the cost management device 1 of the embodiment includes a memory unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 may be a display unit such as a monitor device (including a home television), a printing device, or a speaker device.

[0022] As the input device 6, a keyboard device, a mouse device, a microphone device, etc., as well as a monitor device that cooperates with a mouse device to realize a pointing device function, etc., can be used.

[0023] The communication interface unit 4 is connected to a network such as a wide area network like the Internet or a private network like a LAN (Local Area Network).

[0024] The storage unit 2 may be, for example, a storage device such as a read only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD).

[0025] The memory unit 2 stores a cost management program that enables automatic journalization of work-in-progress costs incurred before sales occur. The memory unit 2 also has a customer master table 11, a product master table 12, a purchase master table 13, an account master table 14, a pro rata calculation master table 15, and a contract table 16, each of which is a memory area. The memory unit 2 also has a sales table 17, an order table 18, a purchase table 19, a cost table 20, and a journalization table 21, each of which is a memory area.

[0026] As shown in FIG. 2, the customer master table 11 stores the customer name, customer code, etc. of each customer with which the company has business transactions.

[0027] As shown in Figure 3, the product master table 12 stores the product code, product name, unit price, sales account code, free period, and pro rata calculation code of the product traded with the customer. The "sales account code" is an account code used when journalizing. This sales account code is selected and set from the account codes set in the account master table 14 shown in Figure 5.

[0028] The "free period" is a period set for each product during which commercial transactions can be conducted without collecting payment from the business partner. Figure 3 shows that a "one month" free period is set for product A, while no free period is set for products B and C (free period: none).

[0029] The "pro rata calculation code" is a code that indicates whether or not the sales amount for the first month should be calculated as the sales amount corresponding to the number of days between the sales date and the last day of the first month (whether or not to calculate on a pro rata basis), and also indicates the method of pro rata calculation, when the sales date for the first month is a date after the first day of the first month. This pro rata calculation code is selected and set from the pro rata calculation codes set in the pro rata calculation master table 15 shown in Figure 6.

[0030] As shown in Fig. 4, the purchase master table 13 stores the unit price, which is the purchase price for each product, the cost item code, the item code for selling and administrative expenses (sales and administrative expense item code), and the work-in-progress item code, etc. The "cost item code," "sales and administrative expense item code," and "work-in-progress item code" are set by selecting the item code corresponding to the purchased product from the item master table 14 shown in Fig. 5.

[0031] The account master table 14 stores account codes, account names, etc., as shown in Figure 5. Figure 5 shows an example in which "K4001" is set as the account code for the "line sales" account, and "K5001" is set as the account code for the "line expenses" account. Figure 5 also shows an example in which "K6001" is set as the account code for the "sales and management line expenses" account, and "K7001" is set as the account code for the "line expenses in process" account.

[0032] The pro rata calculation master table 15 stores a pro rata calculation code, a pro rata calculation name, a denominator category, etc. as shown in Fig. 6. The pro rata calculation code set in the product master table shown in Fig. 3 is a pro rata calculation code selected for each product from this pro rata calculation master table 15.

[0033] In Figure 6, the name of the pro rata calculation code for "HW001" is "30-day fixed pro rata." This "30-day fixed pro rata" is a calculation method in which, when calculating the pro rata amount of the expected sales amount for the first month, the number of days in the first month is fixed at 30 (denominator division: fixed at 30), as shown in the calculation formula below.

[0034] (Estimated sales amount for the month that includes the service start date ÷ 30th) × (30th - number of days from the beginning of the month to the day before the service starts)

[0035] Also, in Figure 6, the pro rata calculation name for the pro rata calculation code for "HW002" is "Calendar Day Pro rata." This "Calendar Day Pro rata" is a calculation method that uses the number of days in the first month as the number of calendar days (denominator: calendar days) when calculating the pro rata amount of the expected sales amount for the first month, as shown in the calculation formula below.

[0036] (Estimated sales amount for the first month that includes the service start date ÷ number of days in the month that includes the service start date) × (number of days in the first month that includes the service start date - number of days from the beginning of the month to the day before the service starts)

[0037] Also, in Figure 6, the pro rata calculation name for the pro rata calculation code for "HW999" is "Not subject to pro rata." This "Not subject to pro rata" indicates that the estimated sales amount for the first month will not be calculated on a pro rata basis. In other words, "Not subject to pro rata" indicates that the estimated sales amount for the first month will be the amount specified in the contract, regardless of the service start date.

[0038] 10, the contract table 16 stores the contract start date, contract end date, contract period, unit price, and service start date concluded for each product with a business partner. This will be described in detail later.

[0039] (Functional configuration of cost management device) Next, the control unit 3 executes the cost management program stored in the memory unit 2, thereby functioning as an input processing unit 31, an arithmetic processing unit 32, a data generation unit 33, an output control unit 34, a discrimination unit 35, an update processing unit 36, and a display control unit 37, as shown in FIG. 1. The input processing unit 31 includes a sales input unit 38. The arithmetic processing unit 32 includes a work-in-progress calculation unit 39. Furthermore, the data generation unit 33 includes a journal data generation unit 40.

[0040] In this example, the input processing unit 31 to the display control unit 37 are described as being realized by software based on a cost management program, but all or part of the input processing unit 31 to the display control unit 37 may be realized by hardware. In either case, the same effects as those described below can be obtained.

[0041] The sales input unit 38 refers to a commercial transaction master table (product master table 12 in FIG. 3) that stores sales transaction data including free-of-charge period information indicating a free-of-charge period, which is a predetermined period from the contract start date during the contract period from the contract start date to the contract end date of a commercial transaction for a commercial transaction object (product or service), during which the contract amount is free of charge. Then, when an actual sales date is input, the sales input unit 38 inputs the actual sales amount as the sales amount for the sales recording period including the actual sales date into a sales table (sales table 17 in FIG. 11) that stores sales data including the actual sales date and sales amount for each predetermined sales recording period (e.g., each month) of the commercial transaction object. Furthermore, the sales input unit 38 inputs "0 yen" as the sales amount for the sales recording period corresponding to the free-of-charge period (see FIG. 23).

[0042] When an actual sales date is input to the sales table 17, the work-in-progress calculation unit 39 refers to the cost table 20 (see FIG. 24) which stores cost data including the work-in-progress amount equivalent to the purchase amount for each sales recording period. Then, the work-in-progress calculation unit 39 calculates an added work-in-progress amount by adding the work-in-progress amount for each sales recording period equivalent to the actual sales date from the contract start date (see FIG. 24).

[0043] The journal data generation unit 40 generates cost transfer journal data in which the last day of the sales recording period corresponding to the actual sales date is set as the recording date, and the added work in progress amount is set as the debit amount and credit amount (see FIG. 25).

[0044] The output control unit 34 outputs the generated cost transfer journal data to an output target. The output target may be a display unit (display output), a printer (print output), or a speaker (audio output). The data may also be stored in the storage unit 2, an external storage device, a server device on a network, or the like.

[0045] In addition, the journal data generation unit 40 generates work-in-process journal data together with the cost transfer journal data, in which the accounting date is the last day of the sales accounting period corresponding to the actual sales date, and the purchase amount is the debit amount and credit amount (see FIG. 26). In addition, the journal data generation unit 40 generates sales journal data in which the accounting date is the last day of the sales accounting period corresponding to the actual sales date, and the actual sales amount is the debit amount and credit amount (see FIG. 27). Either or both of the work-in-process journal data and the sales journal data may be generated.

[0046] The output control unit 34 outputs, together with the cost transfer journal data, either or both of the work-in-process journal data and the sales journal data generated by the journal data generation unit to the output target.

[0047] The cost table 20 also includes a sold category that is set as "unsold" until the actual sales date and is set as "sold" on the actual sales date (see FIG. 24).

[0048] The work-in-progress amount calculation unit 39 calculates the added work-in-progress amount by adding up the work-in-progress amounts for which the sold category in the cost table 20 is set to "sold" (see FIGS. 24 and 25).

[0049] The sales data stored in the sales table 17 includes a planned sales date and a planned sales amount (see FIG. 23).

[0050] The determination unit 35 determines whether or not the transaction start date has been delayed (whether or not the check box has been checked on the next month update screen for the unstarted contract in FIG. 15).

[0051] When the determination unit 35 determines that an operation to delay the transaction start date has been performed, the update processing unit 36 ​​updates the estimated sales amount in the sales table 17 to "0 yen."

[0052] In addition, when a transaction start date is specified, the update processing unit 36 ​​updates the estimated sales amount for the sales recording period to which the specified transaction start date belongs to to the estimated sales amount calculated on a pro rata basis based on the transaction start date (see Figure 21).

[0053] The display control unit 37 refers to the sales table 17 and displays on the display unit (output device 7) a sales input screen including a selection object for selecting the expected sales date, expected sales amount, and expected sales amount for each sales recording period (see Figure 22).

[0054] The update processing unit 36 ​​updates the sales date and sales amount in the sales table 17 with the estimated sales date and estimated sales amount corresponding to the selected object that has been selected (see FIG. 23).

[0055] Furthermore, the display control unit 37 displays the estimated sales amount for the sales recording period of "0 yen" on the sales input screen in a state in which selection by a selection object is disabled (see FIG. 22).

[0056] Furthermore, the display control unit 37 displays the estimated sales amount corresponding to the actual sales date in a state in which it can be selected using a selection object. When the estimated sales amount corresponding to the actual sales date is selected via the selection object, the display control unit 37 updates the selection object for the estimated sales amount of "0 yen" to the selected selection object and displays it (see FIG. 22).

[0057] The update processing unit 36 ​​updates the sales table 17 by setting the estimated sales date selected by the selected object as the sales date and the estimated sales amount as the sales amount (see FIG. 23).

[0058] (Journal entry generation operation flow) 7 and 8 respectively show the first and second halves of the journal entry generation operation in the cost management device 1 of the embodiment. As shown in FIG. 7, when a sales contract for a product (or a service) is made, the cost management device 1 of the embodiment inputs contract information in step S1 and stores it in the contract table 16.

[0059] In step S2, an order for the contracted product is placed based on the contract details, and the order data is stored in the order table 18.

[0060] In step S3, a purchase entry of the products purchased in response to the order is made, and this purchase data is stored in the purchase table 19.

[0061] In step S4, the monthly sales amount is stored in the sales table 17. In this case, for example, if the sales contract for a product is a one-year contract from January to December, and the first month, January, is a "free period" (see the free period for product A of "US01" in Figure 3), the sales amount for January is entered as "0 yen."

[0062] In addition, in the above-mentioned one-year contract, it is assumed that there are no sales as of February. In this case, in step S4, the cost management device 1 updates (corrects) the sales amount for February from, for example, "1,000 yen" to "0 yen" (update process for the next month of a contract that has not yet started).

[0063] In step S5, the work-in-progress cost is calculated and stored in the cost table 20, and in step S6, work-in-progress journal data of the work-in-progress cost is generated and stored in the journal table 21.

[0064] Next, assume that in step S7 of Figure 8, purchase entry for the product for March is performed, and sales of the product in accordance with the contract (service start) are started. As a result, in step S8, the "service start date" is entered into contract table 16. Also, in step S9, sales of the product are entered, and sales data is stored in sales table 17. At this time, if the pro rata calculation code shown in Figure 6 is set, a pro rata calculation is performed for the product, and the pro rata sales data is stored in sales table 17.

[0065] In step S10, based on the purchase data and sales data, the sold category of the work-in-progress amount for January to March in the cost table 20, which had previously been marked as "unsold," is updated to "sold" in line with the start of service.

[0066] In step S11, the item master table 14 shown in Fig. 5 is referenced to identify the item set for each product. Then, work-in-progress journal data, cost transfer journal data, and sales journal data are generated based on the sales data in the sales table 17, the purchase data in the purchase table 19, and the work-in-progress amount in the cost table 20, and are stored in the journal table 21.

[0067] (Journal entry generation behavior overview) An overview of such journal entry generation operations is shown in Figure 9. In the example of Figure 9, as mentioned above, the product sales contract is a one-year contract from January to December, January is a free period, and the service was scheduled to start in February, but the start of the service was delayed until March.

[0068] In this case, the sales amount for January, which is a free period, will be "0 yen," and work-in-progress journal data corresponding to a purchase amount such as "500 yen" will be generated. In this example, the debit item is "In-progress line expenses" with a debit amount of "500 yen," and the credit item is "Accounts payable" with a credit amount of "500 yen."

[0069] Also, in February, because the start of the service was delayed until March, the planned sales amount, for example, "1,000 yen," is updated (corrected) to "0 yen," and the same work-in-progress journal data as in January is generated.

[0070] In addition, since the service started in March, the sales amount is calculated on a daily basis for products that are subject to daily calculation, and work-in-progress journal data, cost transfer journal data, and sales journal data are generated based on the sales data in sales table 17, the purchase data in purchase table 19, and the work-in-progress amount in cost table 20.

[0071] For April to December, work in process journal data, cost transfer journal data, and sales journal data are generated and recorded based on the normal sales amount and cost expenses specified in the contract.

[0072] (Journal entry generation behavior details) Next, the journalization generating operation of steps S1 to S21 explained with reference to FIGS. 7 and 8 will be described in detail.

[0073] (Step S1) First, when a contract is made, the person in charge inputs the contract start date, contract end date, and product code via a contract input screen (not shown). Based on the input contents, the input processing unit 31 and the data generation unit 33 generate the contract data shown in Figure 10 and store it in the contract table 16.

[0074] Specifically, the data generation unit 33 generates contract data including the contract number, contract start date, contract end date, contract period, product code, product name, unit price, and service start date. Of these, the contract number is generated by automatic numbering by the data generation unit 33. The contract period is calculated and generated by the data generation unit 33 based on the input contract start date and contract end date. The data generation unit 33 generates the product name and unit price based on the input product code by referring to the product master table 12 shown in FIG. 3. The service start date is generated by the data generation unit 33 based on the service start date input by the person in charge.

[0075] In addition, the data generation unit 33 generates sales data including the contract number, the planned sales number, the planned sales date, the planned sales amount, the sales date, and the sales amount, as shown in Figure 11, and stores the data in the sales table 17.

[0076] The contract number is the same as the contract number in the contract data. The expected sales number is automatically assigned by the data generation unit 33 so that it is a consecutive number for each product and each month of the contract period. The expected sales date is the last day of each month in the contract period.

[0077] The estimated sales amount is determined by the contract for each product and each estimated sales date and is generated by the data generation unit 33. In this example, as shown in FIG. 3, the free period for product A is "one month." Therefore, the data generation unit 22 generates estimated sales amounts of "0 yen" for each of the contracts with contract numbers "JU01" and "JU03," which are sales contracts for product A, for January (January 31, 2024).

[0078] At the time the contract is signed, there are no actual sales, so the sales date and sales amount are left blank.

[0079] (Step S2) Next, the person in charge inputs an order for the product based on the contract details via an order screen (not shown). The input processing unit 31 and the data generation unit 33 generate order data including the order number, contract number, contract start date, contract end date, contract period, product code, product name, and unit price, as shown in Fig. 12, and store it in the order table 18.

[0080] The order number is automatically generated by the data generation unit 33. The data generation unit 33 uses the same contract number as the contract data for the contract number. The contract start date and contract end date are the same as the contract start date and contract end date entered at the time of signing the contract. The contract period is generated by the data generation unit 33 based on the contract start date and contract end date. The product code is entered by the person in charge. The data generation unit 33 references the product master table 12 based on the entered product code and generates the product name and unit price.

[0081] When the order data is generated in this manner, the data generation unit 33 generates purchase data including the order number, planned purchase number, contract number, planned sales number, planned purchase date, planned purchase amount, purchase date and purchase amount as shown in Figure 13, and stores the data in the purchase table 19.

[0082] The order number used is the same as the order number assigned to the order data. The planned purchase number and planned sales number are assigned consecutively according to the planned purchase date for each month of the contract period. The contract number used is the same as the contract number in the contract data. The planned purchase date is the last day of each month of the contract period. The planned purchase amount is the amount of goods scheduled to be purchased each month during the contract period.

[0083] At the time of placing this order, the product has not actually been purchased, so the purchase date and purchase amount are left blank.

[0084] (Step S3) Next, when the goods are actually purchased in response to the order, the person in charge displays the purchase data shown in Fig. 14 via a purchase input screen (not shown) and inputs the purchase date and purchase amount. The input processing unit 31 and the data generation unit 33 generate purchase data including the purchase date and purchase amount of the goods actually purchased, as input by the person in charge, as shown in Fig. 14, and store the data in the purchase table 19.

[0085] (Step S4) Next, the person in charge performs batch processing for each month, updating the amount of projected sales up to the current month that will be delayed into the following month or later due to unstarted services to 0 yen. Specifically, at the end of the month, the person in charge performs a designation operation to display the next month update screen for unstarted contracts. When this designation operation is performed, the display control unit 37 displays the next month update screen for unstarted contracts shown in FIG. 15 via the output device 7. The person in charge inputs the desired target year and month, for example, "until February 2024," into this next month update screen for unstarted contracts.

[0086] When the target year and month are entered, the display control unit 37 refers to the contract table shown in Fig. 10 and recognizes contract numbers for which the "service start date" has not been entered. Then, based on the recognized contract number, the display control unit 37 refers to the sales table 17 shown in Fig. 11, reads out the expected sales date and expected sales amount for each contract number for January and February, which are the target year and month entered, and displays them in a list on the next month update screen for unstarted contracts.

[0087] The display control unit 37 displays a check box next to each record that allows the user to select a desired record from among the records of the expected sales date and expected sales amount for each contract number displayed in the list. At this time, the display control unit 37 displays records with an expected sales amount of "0 yen" in a state where selection using the check box is disabled.

[0088] Of the records displayed on this screen for updating unstarted contracts next month, the person in charge selects the record for which the expected sales amount will be "0 yen" because the service will not start by checking the checkbox. For example, if the expected sales amount for the expected sales date of "February 29, 2024" for contract number "JU001" was "1,000 yen," but the start of service is delayed until the following month, March, and the expected sales amount for February becomes "0 yen," the person in charge selects this record by checking the checkbox.

[0089] The discrimination unit 35 determines whether or not there is a check mark in the check box of each record. The update processing unit 36 ​​updates (modifies) the projected sales amount of the sales data corresponding to the record selected on the unstarted contract next month update screen to "0 yen", as shown in Figure 16. The example in Figure 16 is an example in which the projected sales amount is updated to "0 yen" by selecting the record with projected sales number "002" for contract number "JU001", the record with projected sales numbers "001" and "002" for contract number "JU002", and the record with projected sales number "002" for contract number "JU003" on the unstarted contract next month update screen.

[0090] (Step S5) Next, the data generation unit 33 refers to the purchase table 19 shown in Figure 14 and the sales table 17 shown in Figure 16, generates cost data including the contract number, planned sales number, sold category, and work-in-progress amount as shown in Figure 17, and stores it in the cost table 20.

[0091] The contract number is the same as the contract number used for the purchase data and sales data described above. The sales forecast number is the same as the sales forecast number assigned to the sales data shown in Figure 16. The work-in-progress amount is the purchase amount for each month in the purchase table 19.

[0092] The sold category is information indicating whether actual sales have been recorded for each month. For a month in which actual sales have been recorded, the data generation unit 33 generates cost data with the sold category of "Sold," and for a month in which actual sales have not been recorded, the data generation unit 33 generates cost data with the sold category of "Not Sold."

[0093] Figure 17 shows an example for February. At this point, actual sales have not been recorded (sales data with actual sales dates and sales amounts entered has not been generated), so the sales category for all cost data is "Unsold."

[0094] (Step S6) Next, in step S6, the journal data generation unit 40 generates various journal data, such as work-in-process journal data, cost transfer journal data, and sales journal data. At this point, the actual sales date and sales amount have not been recorded, so the journal data generation unit 40 does not generate cost transfer journal data or sales journal data.

[0095] In contrast, since the actual purchase date and purchase amount have been recorded as shown in the purchase table 19 of Figure 14, the journal data generation unit 40 generates work-in-progress journal data including the journal number, journal line number, recording date, debit item, debit amount, credit item, and credit amount as shown in Figure 18, and stores it in the journal table 21.

[0096] The journal entry number and journal entry line number are automatically assigned by the journal data generation unit 40. The accounting date is the same as the purchase date of the purchase data in the purchase table 19. The journal data generation unit 40 also references the account master table 14 shown in Figure 5 via the work-in-progress account code set for each product in the purchase master table 13 shown in Figure 4, and sets the account set in this account master table 14 as the debit account. The example in Figure 18 is an example in which "work-in-progress wiring expenses" with the work-in-progress account code "K7001" is set as the debit account. The credit account is "accounts payable." The purchase amount is used as the debit and credit amounts.

[0097] (Step S7) Next, when a purchase is made for March, the person in charge inputs the purchase date and purchase amount for March via the purchase input screen as shown in Fig. 19. In response to this input operation, the input processing unit 31 and the data generation unit 33 generate purchase data with the purchase date and purchase amount for March attached, and store the data in the purchase table 19.

[0098] (Step S8) Furthermore, if a service for product sales starts in March, the person in charge inputs the service start date, which is the date on which the service actually started, via the contract input screen. As a result, the input processing unit 31 and the data generation unit 33 generate contract data for each contract record, with a service start date such as "March 21, 2024" attached, as shown in Fig. 20, and store the data in the contract table 16.

[0099] (Step S9) Furthermore, when contract data in which the service start date has been input is generated, the calculation processing unit 32 refers to the product master table 12 shown in Fig. 3 based on the product code of the contract data in which the service start date has been input, and acquires the pro rata calculation code set for the product of each product code. Furthermore, based on the acquired pro rata calculation code, the calculation processing unit 32 refers to the pro rata calculation master table 15 shown in Fig. 6, and recognizes the pro rata calculation name and denominator category corresponding to the pro rata calculation code. Then, the calculation processing unit 32 calculates the estimated sales amount for March in which the service start date has been input, by performing pro rata calculation processing corresponding to the recognized pro rata calculation name and denominator category.

[0100] Specifically, in this example, a service start date of "March 21, 2024" has been entered. Also, as shown in FIG. 20, the sales contract product for the contract number "JU001" is "Product A," the sales contract product for the contract number "JU002" is "Product B," and the sales contract product for the contract number "JU003" is "Product A." As shown in FIG. 3, the pro rata calculation code for "Product A" is "HW001," which is a pro rata calculation of "30-day fixed pro rata (denominator category: fixed 30 days)," and the pro rata calculation code for "Product B" is "HW999," which is "not subject to pro rata."

[0101] Therefore, the calculation processing unit 32 calculates the "30-day fixed daily rate" for product A based on the following calculation formula.

[0102] (Estimated sales amount for the month that includes the service start date ÷ 30th) × (30th - number of days from the beginning of the month to the day before the service starts)

[0103] If the estimated sales amount for March is 1,000 yen, the calculation processing unit 32 calculates the estimated daily sales amount for product A for March by calculating (1,000 yen ÷ 30 days) × (30 days - 20 days) ≒ 333 yen.

[0104] Since the pro rata calculation code for "Product B" is "HW999" and is "not subject to pro rata calculation," the calculation processing unit 32 does not calculate the pro rata amount of the estimated sales for March. In this case, the initial estimated sales amount, such as "2,000 yen," is used.

[0105] Furthermore, when the "calendar day daily rate" of the daily rate calculation code "HW002" is set for the product, the calculation processing unit 32 performs the daily rate calculation for product A based on the following calculation formula.

[0106] (Estimated sales amount for the first month that includes the service start date ÷ number of days in the month that includes the service start date) × (number of days in the first month that includes the service start date - number of days from the beginning of the month to the day before the service starts)

[0107] If the estimated sales amount for March is 1,000 yen, the calculation processing unit 32 calculates the estimated sales amount for product A on a calendar daily basis for March by calculating (1,000 yen ÷ 31st) × (31st - 20th) ≒ 354 yen.

[0108] Once the daily estimated sales amount is calculated in this way, the update processing unit 36 ​​updates the daily estimated sales amount for March, which includes the service start date, to the calculated daily estimated sales amount, as shown in Figure 21. The example in Figure 21 is an example in which the March estimated sales amount (initially 1,000 yen) for the contract numbers "JU01" and "JU03", which are sales contracts for Product A, has been updated to the daily estimated sales amount of "333 yen" as described above.

[0109] Product B under contract number "JU02" is a product that is "not subject to pro rata." Therefore, the originally planned sales amount for March, for example, "2,000 yen," will not be updated.

[0110] Next, the person in charge specifies the display of the sales input screen to enter sales data for March. This causes the display control unit 37 to display the sales input screen shown in FIG. 22 on the output device 7. The person in charge enters a target date, such as "March 31, 2024," on this sales input screen, as well as a desired sales date, such as "March 31, 2024."

[0111] The display control unit 37 references the sales table 17 shown in Fig. 21 to obtain the contract number, projected sales number, projected sales date, and projected sales amount for the period from January, which is the first month, to March, which is designated as the target date, and displays them in a list as shown in Fig. 22. At this time, the display control unit 37 displays each record of the listed sales data with a check box attached to it for selecting the desired record for which sales input will be made (at this point, the record for sales data for March). The person in charge selects the desired record for which sales input will be made by entering a check mark in the check box.

[0112] The display control unit 37 displays, in an unselectable state via a check box, records in which the estimated sales amount is "0 yen" due to a one-month free period, and records in which the estimated sales amount is "0 yen" due to the next month update process for unstarted contracts (see Figure 16) because the service start date has been shifted to the next month.

[0113] When a sales data record for March, for example, is selected by a person in charge via a check box, a check mark is automatically entered and displayed in the check box for each record for January and February, which are displayed in an unselectable state, indicating that the records for January and February have also been selected along with the record for March.

[0114] When the desired record is selected from the list of sales data in this manner, the data generation unit 33 generates sales data, as shown in Figure 23, in which the "sales date" is, for example, "March 31, 2024" entered via the sales input screen, and the "sales amount" is the estimated sales amount of the record selected on the sales input screen, and stores the data in the sales table 17.

[0115] (Step S10) Next, the data generation unit 33 references the cost table 20 shown in Figure 17 and detects records with the "unsold" sales category and records for which the work in progress amount has not been entered up to March, which is the service start date. Then, it references the purchase table 19 shown in Figure 19 and updates the work in progress amount for March for each contract number, as shown in Figure 24, with the purchase amount for March, which is the service start month. In the example of Figure 24, the work in progress amount for March in the records "JU001" and "JU003" has been updated to "500 yen," and the work in progress amount for March in the record "JU002" has been updated to "600 yen."

[0116] In addition, as shown in Figure 24, the data generation unit 33 collectively updates the sold category in the cost data records for each contract number up to March, which is the month in which the service start date falls, from "unsold" to "sold."

[0117] (Step S11) Next, the journal data generation unit 40 refers to the sales table shown in Figure 23 and the cost table 20 shown in Figure 24, aggregates (adds) the work-in-progress amounts of the sold records for the relevant month by contract number, generates cost transfer journal data from work-in-progress to completed cost shown in Figure 25, and stores it in the journal table 21.

[0118] Specifically, the journal data generation unit 40 extracts records with sales dates that are the same as the journal link month from the sales table 17 shown in Figure 23, and obtains the contract number and projected sales number. The journal data generation unit 40 also references the cost table 20 shown in Figure 24 based on the contract number and projected sales number to obtain the amount of work in progress that has already been sold. The journal data generation unit 40 then aggregates the amount of work in progress by contract number, and generates cost transfer journal data as shown in Figure 25, which is the amount of credit and debit for the account set for each product, as explained using Figure 5.

[0119] The example in Figure 25 shows cost transfer journal data generated with March 31, 2024 as the accounting date, the aggregated amounts from January to March as the debit and credit amounts, and the debit item as line expenses and the credit item as work-in-progress line expenses.

[0120] Furthermore, the journal data generation unit 40 references the record for the relevant month in the purchase table 19 shown in Fig. 19, generates the work-in-progress journal data shown in Fig. 26, and stores it in the journal table 21. The example in Fig. 26 is an example in which work-in-progress journal data is generated with March 31, 2024 as the accounting date, the purchase amounts for March as the debit and credit amounts, the debit item as work-in-progress line expenses, and the credit item as accounts payable.

[0121] Furthermore, the journal data generation unit 40 references the record for the relevant month in the sales table 17 shown in Fig. 23, generates the sales journal data shown in Fig. 27, and stores it in the journal table 21. The example in Fig. 27 is an example in which sales journal data is generated with March 31, 2024 as the accounting date, the sales amounts for March as the debit and credit amounts, accounts receivable as the debit item, and sales as the credit item.

[0122] In this way, one or more of the cost transfer journal data, work-in-progress journal data, and sales journal data stored in the journal table 21 are read from the journal table 21 by the output control unit 34 at a predetermined timing, such as a timing specified by the person in charge, and output to the output target.

[0123] As described above, the output target may be a display unit (display output), a printer (print output), or a speaker (audio output).

[0124] (Effects of the embodiment) As is clear from the above explanation, the cost management device 1 of the embodiment can achieve the following effects.

[0125] 1. It can automatically record work-in-progress costs incurred before sales occur, thereby supporting the accounting work of personnel.

[0126] 2. It is possible to automatically manage work in progress without considering whether the product is provided free of charge and has zero sales, or regardless of fluctuations in the contract start timing.

[0127] 3. It is possible to clearly recognize the work-in-progress amount when a contract is canceled before the first sale, and it is also possible to record it as selling and administrative expenses.

[0128] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This invention can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of goals "8" and "9" of the SDGs.

[0129] Furthermore, this invention can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs goals 12, 13, and 15.

[0130] Furthermore, the present invention can contribute to strengthening control and governance, thereby contributing to the achievement of Goal 16 of the SDGs.

[0131] [Other embodiments] The present invention can be implemented in various different forms other than the above-described embodiments within the scope of the technical concept described in the claims.

[0132] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually, or all or part of the processes described as being performed manually may be performed automatically using a known method or the like.

[0133] Furthermore, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the specification or drawings may be changed as desired unless otherwise specified.

[0134] Furthermore, with regard to the cost management device 1, each of the components shown in the figure is a functional concept and does not necessarily have to have the physical configuration shown. For example, all or any part of the processing functions provided by the cost management device 1, particularly the processing functions performed by the control unit 3, may be realized by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or may be realized by hardware using wired logic.

[0135] 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 the embodiments, and is mechanically read by the cost management device 1 as needed. That is, a computer program is recorded in the storage unit 2, such as a ROM or HDD, for working with the OS (Operating System) to give instructions to the control unit 3 (CPU) and perform various processes. This computer program is loaded into RAM, expanded, and executed appropriately by the control unit 3.

[0136] In addition, the cost management program of this cost management device 1 may be stored in another server device connected to the cost management device 1 via any network, and all or part of it may be downloaded and executed as needed.

[0137] Furthermore, the cost management program for executing the processes described in the embodiments may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product.

[0138] Here, the "recording medium" can be 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.

[0139] 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.

[0140] It should be noted that a "program" is not necessarily limited to a single structure, but includes a structure that is distributed as multiple modules or libraries, and a structure that achieves its function by working together with other programs, such as an OS.

[0141] Furthermore, the specific configuration for reading the recording medium in the cost management device 1 of the embodiment, the reading procedure, and the installation procedure after reading can be any known configuration or procedure.

[0142] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, web page files, etc. used for various processes or providing websites.

[0143] The cost management device 1 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 information processing device may also be implemented with software (including programs or data) that realizes the processing described in the embodiments.

[0144] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed or integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be selectively implemented by combining them in any way. [Industrial Applicability]

[0145] The present invention is suitable for application to accounting for work-in-progress costs in the construction industry, for example. [Explanation of symbols]

[0146] 1. Cost management device 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Customer Master Table 12 Product Master Table 13 Purchase Master Table 14 Subject Master Table 15 Daily Proration Master Table 16. Covenant Table 17 Sales Table 18 Order Table 19 Purchasing Table 20 Cost Table 21 Journal Table 31 Input processing section 32 Processing unit 33 Data Generation Unit 34 Output control section 35 Discrimination part 36 Update processing section 37 Display control unit 38 Sales Input Section 39 Work in progress calculation section 40 Journal data generation unit

Claims

1. a sales input unit that refers to a commercial transaction master table that stores sales commercial transaction data including free period information indicating a free period during which the contract amount is free of charge, which is a predetermined period from the contract start date to the contract end date of a commercial transaction for a commercial transaction target, and that, when an actual sales date is input into a sales table that stores sales data including an actual sales date and sales amount for each predetermined sales recording period of the commercial transaction target, inputs the actual sales amount as the sales amount for the sales recording period including the actual sales date, and inputs "0 yen" as the sales amount for the sales recording period corresponding to the free period within the sales recording period; a work-in-progress amount calculation unit that, when the actual sales date is input to the sales table, refers to a cost table in which cost data including work-in-progress amounts corresponding to the purchase amounts for each of the sales recording periods is stored, and calculates an added work-in-progress amount by adding the work-in-progress amounts for each of the sales recording periods corresponding to the actual sales date from the contract start date; a journal data generation unit that generates cost transfer journal data in which the last day of the sales recording period corresponding to the actual sales date is set as a recording date and the added work-in-progress amount is set as a debit amount and a credit amount; an output control unit that outputs the generated cost transfer journal data to an output target; A cost management device having the above.

2. The journal data generation unit, together with the cost transfer journal data, Work-in-progress journal data in which the last day of the sales recording period corresponding to the actual sales date is set as the recording date and the purchase amount is set as the debit amount and credit amount; and Among the sales journal data in which the last day of the sales recording period corresponding to the actual sales date is used as the recording date and the actual sales amount is used as the debit amount and credit amount, Generate either one or both, The output control unit outputs, together with the cost transfer journal data, either one or both of the work-in-process journal data and the sales journal data generated by the journal data generation unit to an output target; 2. The cost management device according to claim 1,

3. The cost table includes a sold category that is set as "unsold" until the actual sales date and is set as "sold" on the actual sales date, the work-in-progress amount calculation unit calculates the added work-in-progress amount by adding the work-in-progress amount for which the sold category in the cost table is set to "sold"; 3. The cost management device according to claim 2, wherein:

4. The sales data stored in the sales table includes a planned sales date and a planned sales amount, a determination unit that determines whether or not a delay operation has been performed on the start date of the commercial transaction; an update processing unit that updates the estimated sales amount in the sales table to "0 yen" when the determination unit determines that an operation to delay the commercial transaction start date has been performed; 4. The cost management device according to claim 3, wherein:

5. when a transaction start date is designated, the update processing unit updates the estimated sales amount for the sales recording period to which the designated transaction start date belongs to to an estimated sales amount calculated on a pro rata basis based on the transaction start date; 5. The cost management device according to claim 4, wherein:

6. a display control unit that refers to the sales table and displays on a display unit a sales input screen including a selection object for selecting the expected sales date, the expected sales amount, and the expected sales amount for each sales recording period, as desired; the update processing unit updates the sales date and the sales amount in the sales table with the estimated sales date and the estimated sales amount corresponding to the selected object that has been selected; 6. The cost management device according to claim 5,

7. the display control unit displays, on the sales input screen, the estimated sales amount for the sales recording period of "0 yen" in a state in which it cannot be selected using the selection object, and displays the estimated sales amount corresponding to the actual sales date in a state in which it can be selected using the selection object, and when the estimated sales amount corresponding to the actual sales date is selected via the selection object, updates the selection object for the estimated sales amount of "0 yen" to the selected selection object and displays it; the update processing unit updates the sales table by setting the estimated sales date selected by the selected object as a sales date and the estimated sales amount as a sales amount; 7. The cost management device according to claim 6, wherein:

8. a sales input step in which the sales input unit refers to a commercial transaction master table in which sales commercial transaction data including free period information indicating a free period during a contract period from the contract start date to the contract end date of a commercial transaction for a commercial transaction target, during which the free period is a predetermined period from the contract start date and during which the contract amount is free of charge, and when an actual sales date is input to a sales table in which sales data including an actual sales date and sales amount for each predetermined sales recording period of the commercial transaction target is stored, the sales input unit inputs the actual sales amount as the sales amount for the sales recording period including the actual sales date, and inputs "0 yen" as the sales amount for the sales recording period corresponding to the free period within the sales recording period; a work-in-progress amount calculation step in which, when the actual sales date is input to the sales table, the work-in-progress amount calculation unit refers to a cost table in which cost data including the work-in-progress amount equivalent to the purchase amount for each of the sales recording periods is stored, and calculates an added work-in-progress amount by adding the work-in-progress amount for each of the sales recording periods equivalent to the actual sales date from the contract start date; a journal data generation step in which a journal data generation unit generates cost transfer journal data in which the last day of the sales recording period corresponding to the actual sales date is set as a recording date and the added work-in-progress amount is set as a debit amount and a credit amount; an output control step in which an output control unit outputs the generated cost transfer journal data to an output target; A cost control method that has the following features.

9. Computer, a sales input unit that refers to a commercial transaction master table that stores sales commercial transaction data including free period information indicating a free period during which the contract amount is free of charge, which is a predetermined period from the contract start date to the contract end date of a commercial transaction for a commercial transaction target, and that, when an actual sales date is input into a sales table that stores sales data including an actual sales date and sales amount for each predetermined sales recording period of the commercial transaction target, inputs the actual sales amount as the sales amount for the sales recording period including the actual sales date, and inputs "0 yen" as the sales amount for the sales recording period corresponding to the free period within the sales recording period; a work-in-progress amount calculation unit that, when the actual sales date is input to the sales table, refers to a cost table in which cost data including work-in-progress amounts corresponding to the purchase amounts for each of the sales recording periods is stored, and calculates an added work-in-progress amount by adding the work-in-progress amounts for each of the sales recording periods corresponding to the actual sales date from the contract start date; a journal data generation unit that generates cost transfer journal data in which the last day of the sales recording period corresponding to the actual sales date is set as a recording date and the added work-in-progress amount is set as a debit amount and a credit amount; an output control unit that outputs the generated cost transfer journal data to an output target; A cost management program that functions as a

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