Cost accounting device, cost accounting method, and cost accounting program

Abstract

To provide a cost accounting device, a cost accounting method, and a cost accounting program for easily and accurately processing the accounting of the cost of completed construction for an ongoing project in a project where sales are based on the percentage of completion method. [Solution] The cost accounting device is equipped with a progress rate calculation processing means that calculates the progress rate for a target project and accounting month based on the final forecast data and the first cost item of the cost aggregation data, and a refund processing means that calculates the refund amount for a second cost item for a target project and accounting month by subtracting the cost amount of the second cost item from the final forecast amount of the second cost item × progress rate, and creates cost accounting data including the refund amount for the second cost item.

Description

[Technical Field]

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

[0002] For example, in a project where the sales standard is a percentage of completion method, expenses for uncompleted construction (work in progress) that occur at the time of recording percentage of completion method sales are transferred to the cost of completed construction. Conventionally, a system for managing the progress of ongoing projects is known, for example, from Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Publication No. 2023-144967 Summary of the Invention [Problem to be solved by the invention]

[0004] However, for example, if material costs are recorded as uncompleted construction expenditures when the materials are received, unused materials will also be recorded as completed construction costs, which creates the problem of not being able to accurately grasp the profit and loss of ongoing projects.

[0005] The present invention has been made in consideration of the above, and aims to provide a cost accounting device, a cost accounting method, and a cost accounting program that can easily and accurately process the accounting of completed construction costs for ongoing projects in projects where sales are based on the percentage of completion method. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost accounting device equipped with a control unit, which is configured to be able to access forecast data including a project, an accounting year and month, a cost item classification including a first and second cost item, and an expected final amount, and cost aggregation data including a project, an accounting year and month, a cost item classification, and a cost amount, and is characterized by comprising: a progress rate calculation processing means for calculating a progress rate for a target project and accounting year and month based on the forecast final amount data and the first cost item of the cost aggregation data; and a reversal processing means for calculating a reversal amount for the second cost item for the target project and accounting year and month by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item × progress rate, and creating cost accounting data including a reversal amount for the second cost item.

[0007] According to one aspect of the present invention, the first cost item may be a subcontract cost, and the second cost item may be a material cost.

[0008] According to another aspect of the present invention, the control unit may further include cost accounting processing means for re-aggregating the cost aggregation data based on the cost appropriation data.

[0009] According to another aspect of the present invention, the control unit may further include a sales processing means for creating progress-based sales data for the target project and fiscal year / month, including a progress-based sales amount calculated by multiplying the contract amount by the progress rate.

[0010] In addition, according to one aspect of the present invention, the control unit may further include a journal entry creation means for creating journal entry data including reversal data at the end of the current month and reversal data at the beginning of the following month based on the cost accounting data.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides a cost accounting method executed by a cost accounting device equipped with a control unit, wherein the control unit is configured to be able to access forecasted final data including a project, an accounting year and month, cost item classifications including first and second cost items, and expected final amounts, and cost aggregation data including a project, an accounting year and month, cost item classifications, and cost amounts, and the method includes: a progress rate calculation process executed by the control unit, which calculates a progress rate for a target project and accounting year and month based on the forecasted final data and the first cost item of the cost aggregation data; and a reversal processing process, which calculates a reversal amount for the second cost item for the target project and accounting year and month by subtracting the cost amount of the second cost item from the expected final amount of the second cost item × progress rate, and creates cost accounting data including the reversal amount for the second cost item.

[0012] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides a cost accounting program to be executed by a cost accounting device equipped with a control unit, wherein the control unit is configured to be able to access forecasted final data including a project, an accounting year and month, cost item classifications including first and second cost items, and expected final amounts, and cost aggregation data including a project, an accounting year and month, cost item classifications, and cost amounts, and the cost accounting program causes the control unit to execute a progress rate calculation process that calculates a progress rate for a target project and accounting year and month based on the forecasted final data and the first cost item of the cost aggregation data, and a reversal processing process that calculates a reversal amount for the second cost item for the target project and accounting year and month by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item × progress rate, and creates cost accounting data including the reversal amount for the second cost item. [Effects of the Invention]

[0013] According to the present invention, it is possible to simply and accurately record the cost of completed construction for an ongoing project in a project where sales are based on the percentage of completion method. [Brief explanation of the drawings]

[0014] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a cost accounting device according to this embodiment. [Figure 2] FIG. 2 is a diagram for explaining a specific example of the processing of the control unit of the cost recording device in this embodiment. [Figure 3] FIG. 3 is a diagram for explaining a specific example of the processing of the control unit of the cost recording device in this embodiment. [Figure 4] FIG. 4 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 5] FIG. 5 is a diagram for explaining a specific example of the processing of the control unit of the cost recording device in this embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the processing of the control unit of the cost recording device in this embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the processing of the control unit of the cost recording device in this embodiment. [Figure 8] FIG. 8 is a diagram for explaining a specific example of the processing of the control unit of the cost recording device in this embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 14]FIG. 14 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0015] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0016] [1. Overview] The outline of the present invention will be explained in the following order: [1-1. Background and Problems], [1-2. Solution], and [1-3. Functional Overview of the Present Invention].

[0017] [1-1. Background / Issues] For example, in a project where sales are based on the percentage of completion method, expenditures on uncompleted work (work in progress) that occur at the time of recording percentage-of-completion sales are transferred to the cost of completed work. Therefore, if material costs are recorded as expenditures on uncompleted work when the materials are received, unused materials will also be recorded as the cost of completed work, and the profit and loss on the ongoing work cannot be accurately determined.

[0018] It is possible to properly record material costs as completed construction costs by managing received materials as stockpiles and adding them to construction work when they are needed, but this requires inputting the materials each time they are added, which creates a heavy workload and makes the process cumbersome.

[0019] [1-2. Solution] In this invention, in industries with a large number of projects (e.g., construction projects), material costs are recorded as uncompleted construction expenditures, and then returned to material stocks according to the progress rate, allowing for easy and accurate recording of completed construction costs.

[0020] "1-3. Functional Overview of the Invention" (1) Based on the progress rate calculated based on the outsourcing costs, the material costs to be included in the cost of completed construction are calculated from the expected final amount of material costs, and the difference between this and the material costs included in the uncompleted construction expenditures (material costs) is calculated and returned to the material stock. (2) If the amount recorded as expenditures for uncompleted construction (material costs) is less, the difference shall be recorded as expenditures for uncompleted construction (material costs). (3) As journal entry data, create reversal data at the end of the current month and reversal data at the beginning of the following month.

[0021] In the following explanation, material costs are used as an example, but similar refund processing can also be performed for expenses depending on the settings.

[0022] The cost accounting device of the present invention is widely applicable to industries with a large number of projects (for example, construction work), such as gas pipeline construction and gas facility installation work.

[0023] [2. Configuration] An example of the configuration of a cost accounting device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of a cost accounting device 100 according to this embodiment.

[0024] 1, the cost accounting device 100 is a commercially available desktop personal computer. Note that the cost accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0025] The cost accounting device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units comprised in the cost accounting device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0026] The communication interface unit 104 communicatively connects the cost accounting device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of communicatively connecting the cost accounting device 100 with the server 200 and the accounting system 400, and is, for example, the Internet or a LAN (Local Area Network).

[0027] 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 touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0028] 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.

[0029] The memory unit 106 stores account item master 106a, cost item classification master 106b, item classification master 106c, journal entry definition master 106d, contract information data, final forecast data, purchase data, cost aggregation data, cost accounting data, progress-based sales data, journal entry data, sales data, etc.

[0030] The account item master 106a can be configured as a table in which account item codes and account item names are registered in association with each other.

[0031] The cost item classification master 106b can be configured as a table or the like in which cost item classification codes, cost item classification names, work-in-process account item codes, account item names, cost of sales account item codes, and account item names are registered in association with each other.

[0032] The subject category master 106c can be configured as a table or the like in which subject category codes, subject category names, account subject codes, and account subject names are registered in association with each other.

[0033] The account item master 106a, the cost item classification master 106b, and the item classification master 106c are: This is referenced when converting codes and names.

[0034] The journal entry definition master 106d is referenced when creating journal entry data, and can be composed of a table or the like that associates and registers the occurrence date, debit account item, debit amount, debit project, credit account item, credit amount, and credit project for each data category.

[0035] The contract information data may include a project number, a project name, a sales standard, a contract amount, and a credit item classification.

[0036] The estimated final amount data may include the accounting year and month, project number, cost item classification, and estimated final amount.

[0037] The purchase data may include a purchase number, a purchase date, a supplier, a project number, a cost item category, a purchase amount, and a debt item category.

[0038] The cost summary data may include the accounting year and month, project number, cost item classification, and cost amount.

[0039] The cost accounting data may include the cost accounting number, accounting date, project number, cost item classification, offset account item, and amount.

[0040] The progress-based sales data may include the accounting year and month, project number, progress sales amount, and credit item classification.

[0041] The journal data may include the date of occurrence, debit item, debit PJ, debit amount, credit item, credit PJ, and credit amount.

[0042] The control unit 102 is a CPU or the like that performs overall control of the cost accounting 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.

[0043] The control unit 102 is configured to be able to access the account item master 106a, cost item category master 106b, item category master 106c, journal entry definition master 106d, contract information data, final forecast data, purchase data, cost aggregation data, cost accounting data, progress-of-sales data, journal entry data, etc. stored in the memory unit 106. Note that the account item master 106a, cost item category master 106b, item category master 106c, journal entry definition master 106d, contract information data, final forecast data, purchase data, cost aggregation data, cost accounting data, progress-of-sales data, journal entry data, etc. may be provided in another location (for example, server 200) as long as the control unit 102 is able to access them.

[0044] In terms of functional concept, the control unit 102 comprises a contract information input unit 102a, a final result forecast input unit 102b, a purchase input unit 102c, a cost calculation unit 102d, a progress rate calculation unit 102e, a return processing unit 102f, a sales processing unit 102g, a journal entry creation unit 102h, a master maintenance unit 102i, and a screen display control unit 102j.

[0045] The contract information input unit 102a executes the contract information input process, and, for example, in response to the operator's operations on the contract information input screen displayed on the monitor 114, inputs contract information data including the project number, project name, sales criteria, contract amount, and credit item classification, and stores it in the memory unit 106.

[0046] The final forecast input unit 102b executes a final forecast input process, and, for example, in response to an operator's operation on a final forecast input screen displayed on the monitor 114, inputs final forecast data including the project, accounting year and month, cost item classification including the first and second cost items, and estimated final amount, and stores the data in the memory unit 106. For example, the first cost item is outsourcing cost, and the second cost item is material cost.

[0047] The purchase input unit 102c executes purchase input processing, and, for example, in response to an operator's operation on the purchase input screen displayed on the monitor 114, inputs purchase data including the purchase number, purchase date, supplier, project number, cost item classification, purchase amount, and debt item classification, and stores the data in the memory unit 106.

[0048] The cost calculation unit 102d executes project cost calculation processing, aggregates the costs of purchase data for the current accounting month and year for each project and cost item category, creates cost aggregation data including the accounting month and year, project number, cost item category, and cost amount, stores the data in the memory unit 106, and also aggregates the cost aggregation data again based on the cost accounting data.

[0049] The progress rate calculation unit 102e executes a progress rate calculation process to calculate the progress rate for the target project and accounting year and month based on the expected end result data and the first cost item (for example, subcontract cost) of the cost collection data.

[0050] The return processing unit 102f executes return processing, calculates the return amount of the second cost item for the target project and accounting month and year by subtracting the cost amount of the second cost item (e.g., material cost) from the estimated final amount of the second cost item by the progress rate, and creates cost accounting data including the return amount for the second cost item, which is stored in the memory unit 106.

[0051] The sales processing unit 102g executes a progress-based sales calculation process, creates progress-based sales data including a progress-based sales amount calculated by multiplying the contract amount by the progress rate for the target project and accounting month, and stores the data in the storage unit 106. In addition, the sales processing unit 102g executes a sales input process upon completion of the project, creates sales data, and stores the data in the storage unit 106.

[0052] The journal entry preparation unit 102h executes journal entry linkage data preparation processing to prepare journal entry data for percentage of completion sales, journal entry data for purchases, journal entry data for reversal processing, journal entry data for transfer to completed construction costs, etc., and stores the prepared journal entry data in the storage unit 106, and stores the prepared journal entry data in the accounting system 400 in cooperation with the accounting system 400. Specifically, the journal entry preparation unit 102h prepares the following journal entries.

[0053] The journal entry creating unit 102h creates journal entry data for sales based on the progress-based sales data, with reference to the journal entry definition master 106d.

[0054] The journal entry creating unit 102h creates journal entry data for purchases based on the purchase data, with reference to the journal entry definition master 106d.

[0055] The journal entry preparation unit 102h creates journal entry data for reversal processing including reversal at the end of the current month and reversal at the beginning of the next month based on the cost accounting data and with reference to the journal entry definition master 106d.

[0056] The journal entry preparation unit 102h prepares transfer journal entry data for the completed construction cost based on the purchase data and cost accounting data, with reference to the journal entry definition master 106d.

[0057] The master maintenance unit 102i performs editing such as inputting, adding, and changing the account item master 106a, cost item classification master 106b, item classification master 106c, and journal entry definition master 106d, for example, in response to operator operations on a master maintenance screen (not shown) displayed on the monitor 114.

[0058] The screen display control unit 102j controls the display of various screens (for example, a master maintenance screen, a contract information input screen, a forecasted arrivals input screen, a purchase input screen, etc.) displayed on the monitor 114 and the reception of inputs.

[0059] [3. Specific Examples] Specific examples of the processing by the control unit 102 of the cost accounting device 100 in this embodiment will be described with reference to Figures 1 to 16. Figures 2 to 16 are diagrams for explaining specific examples of the processing by the control unit 102 of the cost accounting device 100 in this embodiment.

[0060] In the following explanation, an example of processing the accounting years and months "2024 / 04", "2024 / 05", and "2024 / 06" of project number "PJ0001" will be explained.

[0061] [3-1. Fiscal Year: 2024 / 04 Processing] (Contract information input processing) The contract information input unit 102a executes a contract information input process, and inputs contract information data including the project number, project name, sales criteria, contract amount, and credit item classification in response to, for example, an operator's operation on a contract information input screen displayed on the monitor 114, and stores the data in the storage unit 106. In the contract information input process, project information and contract amount information are input.

[0062] 2(A) is a diagram showing an example of contract information data. The contract information data may include items such as project number, project name, sales criteria, contract amount, and credit item classification. In the example shown in the figure, the project number is "PJ0001", the project name is "Kyobashi XX Building Pipeline Construction", the sales criteria is "Percentage of completion basis", the contract amount is "100,000,000 yen", and the credit item classification is "Percentage of completion basis construction receivables".

[0063] (Landing prediction input processing) The final forecast input unit 102b inputs final forecast data including the project, accounting year and month, cost item classification including the first and second cost items, and expected final amount, for example, in response to the operator's operation on the final forecast input screen displayed on the monitor 114, and stores the data in the memory unit 106. In the final cost forecast input process, the final cost forecast amount is input for each cost item category.

[0064] FIG. 2(B) is a diagram showing an example of final forecast data. The final forecast data may include items such as the accounting year and month, project number, cost item classification, and estimated final amount. In the example shown in the figure, the first line contains the accounting year and month "202404," project number "PJ0001," cost item classification "subcontract cost," and estimated final amount "50,000,000 yen." The second line contains the accounting year and month "202404," project number "PJ0001," cost item classification "material cost," and estimated final amount "20,000,000 yen." The third line contains the accounting year and month "202404," project number "PJ0001," cost item classification "expense," and estimated final amount "10,000,000 yen."

[0065] (Purchase entry processing) The purchase input unit 102c executes a purchase input process, and inputs purchase data including a purchase number, purchase date, supplier, project number, cost item classification, purchase amount, and debt item classification in response to an operator's operation on a purchase input screen displayed on the monitor 114, and stores the input data in the memory unit 106. In the purchase input process, actual cost occurrences are input.

[0066] Figure 3 shows an example of purchase data. Purchase data includes fields such as purchase number, purchase date, supplier, project number, cost account classification, purchase amount, and debt account classification. In the example shown in the figure, the first line contains purchase number "S0001," purchase date "4 / 5 / 2024," supplier "Supplier A," project number "PJ0001," cost account classification "Subcontracting expenses," purchase amount "10,000,000 yen," and debt account classification "Construction accounts payable."

[0067] (Project Cost Accounting Processing) The cost calculation unit 102d executes project cost calculation processing, aggregates the costs of purchase data for the current accounting month and year for each project and cost item category, creates cost aggregation data including the accounting month and year, project number, cost item category, and cost amount, and stores the data in the storage unit 106. In the project cost calculation processing, the costs of purchase data are aggregated for the current accounting month and year for each project and cost item category.

[0068] Figure 3 is a diagram showing an example of cost summary data. The cost summary data includes fields such as accounting year and month, project number, cost item classification, and cost amount. In the example shown in the figure, the first line contains the accounting year and month "202404," project number "PJ0001," cost item classification "subcontract cost," and cost amount "15,000,000 yen." The second line contains the accounting year and month "202404," project number "PJ0001," cost item classification "material cost," and cost amount "7,000,000 yen."

[0069] (Progress rate calculation process) The progress rate calculation unit 102e calculates the progress rate for the target project and accounting year and month based on the expected completion data and cost aggregation data. Here, we will explain the progress rate for PJ0001 for 2024 / 04 when only "subcontract cost" is used as the cost item classification for the progress rate calculation. Note that the cost item classification for the progress rate calculation can be changed by setting, but if material costs are included in the calculation, the progress rate will fluctuate again as a result of the material cost reversal process after the progress rate calculation, so "subcontract cost" is used as the target for the progress rate calculation.

[0070] The progress rate is calculated as follows: Total cost of outsourcing in the cost summary data up to April 2024: 15,000,000 yen / Estimated amount of outsourcing in the forecast data: 50,000,000 yen = Progress rate: 30.00%

[0071] (Material cost refund processing) The refund processing unit 102f calculates the material cost refund amount for the target project and accounting month and year by subtracting the cost amount of the material cost from the estimated final cost amount of the material cost by the calculated progress rate, and creates cost accounting data including the material cost refund amount, which is stored in the storage unit 106. In the material cost refund processing, the amount to be refunded to the stockpiles from the material cost is calculated, and the cost accounting data is created.

[0072] The material cost refund amount is calculated as follows: Cumulative cost of materials in the cost summary data up to April 2024: "7,000,000 yen" - Estimated final cost of materials in the final forecast data: "20,000,000 yen" x Progress rate: "30.00%" = Material cost refund amount: "1,000,000 yen" (fractions less than one yen are rounded up or down)

[0073] Figure 4 shows an example of cost accounting data. The cost accounting data includes fields such as cost accounting number, accounting date, project number, cost item classification, offset account, and amount. In the example shown in the figure, the first line contains cost accounting number "G0401," accounting date "2024 / 4 / 30," project number "PJ0001," cost item classification "material cost," offset account "material supplies," and amount "△1,000,000 yen." The second line contains cost accounting number "G0501," accounting date "2024 / 5 / 1," project number "PJ0001," cost item classification "material cost," offset account "material supplies," and amount "1,000,000 yen."

[0074] (Project Cost Accounting Processing) The cost calculation unit 102d re-aggregates the cost aggregation data based on the cost appropriation data. Figure 5(A) shows an example of the cost aggregation data after re-aggregation, Figure 5(B) shows an example of the purchase data, and Figure 5(C) shows an example of the cost accounting data. As shown in Figure 5(A), the cost amount of material expenses is re-aggregated (corrected) to the cost amount "7,000,000 yen" + cost accounting data amount "△1,000,000 yen" = "6,000,000 yen."

[0075] (Period-of-completion sales calculation process) The sales processing unit 102g creates progress-based sales data including the progress sales amount calculated by multiplying the contract amount by the progress rate for the target project and accounting month and year, and stores the data in the storage unit 106. In the progress-based sales calculation process, the progress-based sales amount is calculated from the contract amount and the progress rate.

[0076] The sales amount is calculated as follows: Contract amount from contract information data: "100,000,000 yen" x calculated progress rate: "30.00%" = sales amount in progress: "30,000,000 yen"

[0077] Figure 5 shows an example of percentage-of-completion-based sales data. It may include the accounting year and month, project number, sales amount in progress, and credit item classification. In the example shown in the figure, the accounting year and month are "202404," the project number is "PJ0001," the sales amount in progress is "30,000,000 yen," and the credit item classification is "Construction receivables in progress."

[0078] (Journal entry linked data creation process) The journal entry creation unit 102h creates journal entry data for percentage-of-completion sales, journal entry data for purchases, journal entry data for reversal processing, journal entry data for transfer to completed construction costs, etc., and stores the created journal entry data in the accounting system 400 in cooperation with the accounting system 400.

[0079] 6A is a diagram showing an example of the configuration of the account item master 106a. The account item master 106a can be configured with a table or the like in which account item codes and account item names are registered in association with each other.

[0080] 6(B) is a diagram showing an example of the configuration of the cost item classification master 106b. The cost item classification master 106b can be configured with a table or the like in which cost item classification codes, cost item classification names, work-in-process account item codes, account item names, cost of sales account item codes, and account item names are associated and registered.

[0081] 6(C) is a diagram showing an example of the configuration of the cost item classification master 106b. The item classification master 106c can be configured with a table or the like in which item classification codes, item classification names, account item codes, and account item names are associated and registered.

[0082] <Journal data for sales based on progress> The journal entry preparation unit 102h prepares journal entry data for progress-of-sales based on the progress-of-sales data, with reference to the journal entry definition master 106d.

[0083] FIG. 7(A) shows an example of progress-based sales data, FIG. 7(B) shows an example of the structure of the journal definition master 106d, and FIG. 7(C) shows an example of the created progress-based sales journal data.

[0084] The journal entry definition master 106d can be configured as a table or the like that associates and registers, for each data category, the occurrence date, debit account item, debit amount, debit project, credit account item, credit amount, and credit project. In the example of the journal entry definition master 106d shown in Figure 7(B), a definition is made for the data category "5254: Progress-based sales."

[0085] The journal entry data has the following items: occurrence date, debit account item, debit project, debit amount, credit account item, credit project, and credit amount. Each item is obtained according to each definition in the journal entry definition master 106d. In this example, the "occurrence date" is the last day of the accounting month and year of the percentage-of-progress-based sales data, the "debit account item" is the account item in the credit item category of the percentage-of-progress-based sales data, the "debit amount" is the sales amount in progress of the percentage-of-progress-based sales data, the "credit account item" is (fixed value) K007 Percentage-of-progress-based construction sales, the "credit amount" is the sales amount in progress of the percentage-of-progress-based sales data, there is no "debit project," and the "credit project" is the project number of the percentage-of-progress-based sales data.

[0086] <Purchase journal data> The journal entry creating unit 102h creates journal entry data for purchases based on the purchase data, with reference to the journal entry definition master 106d.

[0087] FIG. 8(A) shows an example of purchase data, FIG. 8(B) shows an example of the structure of the journal entry definition master 106d, and FIG. 8(C) shows an example of the created purchase journal entry data.

[0088] 8B, the data category "70: Purchase" is defined. The method for acquiring data for each item of the journal data is the same as that for the journal data of the progress-of-sales system, and therefore the explanation is omitted here.

[0089] <Journal entry data for reversal processing> The journal entry preparation unit 102h creates journal entry data for reversal processing, including reversal at the end of the current month and reversal at the beginning of the next month, based on the cost accounting data and with reference to the journal entry definition master 106d.

[0090] FIG. 9(A) shows an example of cost accounting data, FIG. 9(B) shows an example of the structure of the journal entry definition master 106d, and FIG. 9(C) shows an example of the created journal entry data for reversal processing.

[0091] 9B, the data category "6510: Costing" is defined. The method for acquiring data for each item of the journal data is the same as that for the journal data for percentage-of-sales, and therefore the explanation is omitted here.

[0092] In the example of journal entry data for reversal processing shown in FIG. 9(C), the first line is the journal entry for reversal at the end of the current month, and the second line is the journal entry for reversal at the beginning of the following month.

[0093] <Transfer journal entry data to completed construction costs> The journal entry preparation unit 102h prepares transfer journal entry data for the completed construction cost based on the purchase data and cost accounting data, with reference to the journal entry definition master 106d.

[0094] Figure 10(A) shows an example of purchasing data, Figure 10(B) shows an example of cost accounting data, Figure 10(C) shows an example of the configuration of the journal entry definition master 106d, and Figure 10(D) shows an example of transfer journal entry data for completed construction costs.

[0095] In the example of the journal entry definition master 106d shown in Figure 10(C), a definition is made for the data category "5245: Completed Cost Transfer." When the amount is negative, the debit and credit are reversed. The method for obtaining data for each item of journal entry data is the same as for the journal entry data for percentage-of-completion sales, so a detailed explanation will be omitted.

[0096] In the example of the transfer journal entry data for the cost of completed construction shown in FIG. 10(D), the sixth line corresponds to the cost accounting data, and since the amount is negative, the balance is reversed.

[0097] [3-2. Fiscal Year: 2024 / 05 Processing] Fiscal year / month: Only the part of the processing for 2024 / 05 that has been added to 2024 / 04 will be explained.

[0098] (Landing prediction input processing) 11A is a diagram showing an example of updated forecast data. The forecast amount of material costs for May 2024 has been changed from "20,000,000 yen" to "25,000,000 yen."

[0099] (Purchase entry processing) Figure 11(B) shows an example of updated purchase data. In May 2024, data for purchase numbers "S0006" and "S0007" was added.

[0100] (Project Cost Accounting Processing) Figure 12(A) shows an example of cost aggregation data, and Figure 12(B) shows an example of purchase data. Figure 12(C) shows an example of cost accounting data (data created in the processing of 202404). In the example of cost aggregation data shown in Figure 12(A), the material cost for 2024 / 05 is the purchase amount in the purchase data of "4,000,000 yen" + the amount in the cost accounting data of "1,000,000 yen" = "5,000,000 yen."

[0101] (Progress rate calculation process) The progress rate of PJ0001 for May 2024 is calculated as follows: Cumulative cost of outsourcing in the cost summary data up to May 2024: "25,000,000 yen" / Estimated amount of outsourcing in the forecast data: "50,000,000 yen" = Progress rate: "50.00%"

[0102] (Material cost refund processing) The material cost refund amount is calculated as follows: Cumulative cost of materials in the cost summary data up to May 2024: "11,000,000 yen" - (Estimated final cost of materials in the final forecast data: "25,000,000 yen" x Progress rate: "50.00%)) = Material cost refund amount: "△1,500,000 yen" (fractions less than one yen are rounded up or down)

[0103] Figure 13(A) is a diagram showing an example of cost accounting data. If the material cost refund amount is negative, the material cost is recorded. In the example shown in the figure, the first line has the cost accounting number "G0502," the accounting date "2024 / 5 / 31," the project number "PJ0001," the cost item category "material cost," the offset account item "material supplies," and the amount "1,500,000 yen." The second line has the cost accounting number "G0601," the accounting date "2024 / 6 / 1," the project number "PJ0001," the cost item category "material cost," the offset account item "material supplies," and the amount "△1,500,000 yen."

[0104] (Project Cost Accounting Processing) Figure 13(B) shows an example of the cost aggregation data after re-aggregation, Figure 13(C) shows an example of the purchase data, and Figure 13(D) shows an example of the cost accounting data. As shown in Figure 13(B), the cost amount of materials for 2024 / 05 is re-aggregated (corrected) to the cost amount "5,000,000 yen" + cost accounting data amount "15,000,000 yen" = "6,500,000 yen."

[0105] (Period-of-completion sales calculation process) The amount of sales in progress for May 2024 is calculated as follows: Contract amount from the contract information data: "100,000,000 yen" x calculated progress rate: "50.00%" - sales in progress up to the previous month: "30,000,000 yen" = sales in progress: "20,000,000 yen"

[0106] FIG. 14 shows an example of the updated progress-based sales data.

[0107] (Journal entry linked data creation process) Figure 15(A) shows an example of journal data for percentage-of-completion sales, Figure 15(B) shows an example of journal data for purchases, Figure 15(C) shows an example of journal data for reversal processing, and Figure 15(D) shows an example of journal data for transfer to completed construction costs. The logic for creating journal data is the same as for 2024 / 04.

[0108] [3-3. Fiscal Year: 2024 / 06 Processing] Explain the accounting period: 2024 / 06. The construction was completed in 2024 / 06.

[0109] (Sales input processing) The sales processing unit 102g performs sales input processing when construction work is completed, creates sales data, and stores it in the memory unit 106. Figure 16 shows an example of sales data. The sales data may include a sales number, sales date, project number, and sales amount. In the example shown in the figure, the sales number is "U0001", the sales date is "2024 / 6 / 30", the project number is "PJ0001", and the sales amount is "100,000,000 yen". For projects for which sales have already been made, no further processing is performed.

[0110] As explained above, according to this embodiment, there is provided a progress rate calculation unit 102e that calculates the progress rate for a target project and accounting month and year based on the forecasted final amount data and the first cost item of the cost collection data, and a repayment processing unit 102f that calculates the refund amount for the second cost item by subtracting the cost amount of the second cost item from the forecasted final amount of the second cost item × progress rate, and creates cost accounting data including the refund amount for the second cost item. Therefore, in projects where the sales basis is the percentage of completion basis, it becomes possible to simply and accurately process the accounting of completed construction costs for ongoing projects.

[0111] [4. 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.

[0112] 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.

[0113] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0114] 5. 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.

[0115] 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.

[0116] 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.

[0117] Furthermore, with regard to the cost recording device 100, the components shown in the drawings are functional concepts, and do not necessarily have to be physically configured as shown in the drawings.

[0118] For example, all or any part of the processing functions of the cost accounting device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as 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 accounting device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0119] This computer program may also be stored in an application program server connected to the cost accounting device 100 via any network, and all or part of it may be downloaded as needed.

[0120] 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.

[0121] Furthermore, a "program" is a data processing method written in any language or description method, and does not matter whether it is in the form of source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0122] The various databases stored in the memory unit 106 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.

[0123] The cost accounting device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The cost accounting 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.

[0124] 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. [Explanation of symbols]

[0125] 100 Cost accounting device 102 Control section 102a Contract information input section 102b Landing prediction input section 102c Purchase Input Section 102d Cost Accounting Department 102e Progress Rate Calculation Section 102f Return Processing Section 102g Sales Processing Department 102h Journal Entry Department 102i Master Maintenance Department 102j Screen display control unit 104 Communication interface unit 106 Storage section 106a Account Master 106b Cost item classification master 106c Subject Classification Master 106d Journal entry definition master 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network 400 Accounting System

Claims

1. A cost accounting device equipped with a control unit, The control unit Project, accounting year and month, cost item classification including first and second cost items, and estimated final amount data; Cost summary data including project, accounting year / month, cost item classification, cost amount, It is configured to be accessible to a progress rate calculation processing means for calculating a progress rate for a target project and accounting month based on the final forecast data and a first cost item of the cost aggregation data; a reversal processing means for calculating the reversal amount of the second cost item for the target project and accounting month and year by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item by the progress rate, and creating cost accounting data including the reversal amount for the second cost item; A cost accounting device comprising:

2. 2. The cost accounting device according to claim 1, wherein the first cost item is a subcontracting cost, and the second cost item is a material cost.

3. The control unit further 2. The cost accounting device according to claim 1, further comprising cost accounting processing means for re-accumulating the cost aggregation data based on the cost accounting data.

4. The cost accounting device according to claim 1, characterized in that the control unit further comprises a sales processing means for creating progress-based sales data for the target project and accounting month, including a progress-based sales amount calculated by multiplying the contract amount by the progress rate.

5. The control unit further The cost accounting device according to any one of claims 1 to 4, further comprising a journal entry creation means for creating journal entry data including data on reversals at the end of the current month and data on reversals at the beginning of the following month based on the cost accounting data.

6. A cost accounting method executed by a cost accounting device having a control unit, The control unit Project, accounting year and month, cost item classification including first and second cost items, and estimated final amount data; Cost summary data including project, accounting year / month, cost item classification, cost amount, It is configured to be accessible to Executed in the control unit: a progress rate calculation process for calculating a progress rate for a target project and accounting month based on the final forecast data and a first cost item of the cost aggregation data; a reversal processing step for calculating the reversal amount of the second cost item for the target project and accounting month by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item by the progress rate, and creating cost accounting data including the reversal amount for the second cost item; A cost accounting method comprising:

7. A cost accounting program to be executed by a cost accounting device having a control unit, The control unit Project, accounting year and month, cost item classification including first and second cost items, and estimated final amount data; Cost summary data including project, accounting year / month, cost item classification, cost amount, It is configured to be accessible to The control unit a progress rate calculation process for calculating a progress rate for a target project and accounting month based on the final forecast data and a first cost item of the cost aggregation data; a reversal processing step for calculating the reversal amount of the second cost item for the target project and accounting month by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item by the progress rate, and creating cost accounting data including the reversal amount for the second cost item; Cost accounting program to execute.

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