Income and expenditure management device, income and expenditure management method, and income and expenditure management program

Abstract

This invention provides a revenue and expenditure management device, revenue and expenditure management method, and revenue and expenditure management program that can capture percentage-based sales figures at any time using precisely managed budget amounts, even if expense accounting is delayed. [Solution] The revenue and expenditure management device according to this embodiment is a revenue and expenditure management device that includes a control unit and calculates the progress rate and sales amount using the cost-proportional method, and is capable of accessing project data, budget detail data, actual cost data, and output flag master, and the control unit is characterized by including a progress rate calculation means that calculates the monthly progress rate using the budget amount in the budget detail data when the output flag is a preliminary version, and calculates the monthly progress rate using the actual cost data when the output flag is a final version, and a sales amount calculation means that calculates the monthly sales amount based on the progress rate calculated by the progress rate calculation means and the order amount.

Description

Technical Field

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

Background Art

[0002] In the construction industry, a budget is set for each individual project, and revenue and expenses are separately recorded based on the construction progress criteria for revenue and expenditure management. The calculation of the progress-based sales amount is performed based on the progress rate using the cost proportion method. However, depending on the invoice, the cost recording may be delayed, and there was a problem that the progress-based sales amount (progress rate) could not be captured by the system until the invoice was recorded.

[0003] As a technique for calculating the progress rate and sales amount using the cost proportion method, there is described a planned progress rate calculation device including a storage unit and a control unit, wherein the storage unit includes project storage means for storing project data including the order amount of a project and the planned cost per month, and the control unit includes cost acquisition means for acquiring the cumulative incurred cost, progress rate acquisition means for acquiring the monthly planned progress rate of the project using the cost proportion method based on the monthly planned cost and the cumulative incurred cost, and sales amount acquisition means for acquiring the monthly planned sales amount of the project based on the order amount and the planned progress rate (see, for example, Patent Document 1).

Prior Art Documents

Patent Documents

[0004]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0005] Patent Document 1 allows for the automatic calculation of future projected progress rates on a monthly basis from monthly projected costs when creating an execution budget, and the calculation of projected monthly sales amounts according to the projected progress rate. However, it does not allow for the proper capture of percentage-of-completion sales or individual income and expenses when expense recognition is delayed.

[0006] The present invention has been made in view of the above, and aims to provide a revenue and expenditure management device, revenue and expenditure management method, and revenue and expenditure management program that can capture percentage-based sales figures at any time using precisely managed budget amounts, even if expense accounting is delayed. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the present invention provides a revenue and expenditure management device comprising a control unit that calculates the progress rate and sales amount using the cost-proportional method, wherein the device has access to project data that stores the order amount, budget detail data that manages the monthly budget amount, cost performance data that manages the monthly cost performance, and an output flag master that manages whether the progress rate is a preliminary version or a final version, and the control unit comprises a progress rate calculation means that calculates the monthly progress rate using the budget amount in the budget detail data when the output flag is a preliminary version, and calculates the monthly progress rate using the cost performance data when the output flag is a final version, and a sales amount calculation means that calculates the monthly sales amount based on the progress rate calculated by the progress rate calculation means and the order amount.

[0008] Furthermore, in the revenue and expenditure management device according to the present invention, the progress rate calculation means, when the output flag is set to the preliminary version, is calculated as follows: For the previous month and earlier, the progress rate is calculated by dividing the cumulative cost performance up to the calculation month by the sum of the cumulative cost performance up to the calculation month and the cumulative budget amount from the month following the calculation month; for the current month, the progress rate is calculated by dividing the sum of the cumulative cost performance up to the previous month and the budget amount for the current month by the sum of the cumulative cost performance up to the previous month and the cumulative budget amount from the current month onward; for the following month and later, the progress rate is calculated by dividing the sum of the cumulative cost performance up to the previous month and the cumulative budget amount from the current month to the calculation month by the sum of the cumulative cost performance up to the previous month and the cumulative budget amount from the current month onward. The progress rate is calculated by dividing the cumulative cost amount by the total amount of the cumulative budget amount. If the output flag is set to "final version," the progress rate for previous months is calculated by dividing the cumulative cost amount up to the calculation month by the total amount of the cumulative cost amount up to the calculation month and the cumulative budget amount from the month following the calculation month. The progress rate for the current month is calculated by dividing the cumulative cost amount up to the current month by the total amount of the cumulative cost amount up to the current month and the cumulative budget amount from the month following the calculation month. The progress rate for subsequent months is calculated by dividing the total amount of the cumulative cost amount up to the current month and the budget amount from the current month to the calculation month by the total amount of the cumulative cost amount up to the current month and the cumulative budget amount from the month following the calculation month.

[0009] Furthermore, the revenue and expenditure management method according to the present invention is a revenue and expenditure management method to be executed by a revenue and expenditure management device equipped with a control unit that calculates the progress rate and sales amount using the cost-proportional method, and is characterized in that it has access to project data that stores the order amount, budget detail data that manages the budget amount for each month, cost actual data that manages the actual cost for each month, and an output flag master that manages whether the progress rate is a preliminary version or a final version, and is executed by the control unit, a progress rate calculation step which calculates the monthly progress rate using the budget amount for the current month from the budget detail data as the amount for the current month when the output flag is a preliminary version, and calculates the monthly progress rate using the actual cost for the current month from the actual cost data as the amount for the current month when the output flag is a final version, and a sales amount calculation step which calculates the monthly sales amount based on the progress rate calculated in the progress rate calculation step and the order amount.

[0010] Furthermore, the revenue and expenditure management program according to the present invention is a revenue and expenditure management program to be executed by a revenue and expenditure management device equipped with a control unit that calculates the progress rate and sales amount using the cost-proportional method, and is capable of accessing project data that stores the order amount, budget detail data that manages the monthly budget amount, cost performance data that manages the monthly cost performance, and an output flag master that manages whether the progress rate is a preliminary version or a final version, and is characterized in that the control unit is caused to execute a progress rate calculation step which calculates the monthly progress rate using the budget amount for the current month from the budget detail data as the amount for the current month when the output flag is a preliminary version, and calculates the monthly progress rate using the cost performance data for the current month as the amount for the current month when the output flag is a final version, and a sales amount calculation step which calculates the monthly sales amount based on the progress rate calculated in the progress rate calculation step and the order amount. [Effects of the Invention]

[0011] According to the present invention, even if expense recognition is delayed, it is possible to capture percentage-based sales figures at any time using budget amounts that are managed with high accuracy. [Brief explanation of the drawing]

[0012] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of a revenue and expenditure management device. [Figure 2] Figure 2 shows an example of the data used in the processing of the revenue and expenditure management system. [Figure 3] Figure 3 shows an example of ongoing sales data. [Figure 4] Figure 4 shows an example of a screen for checking income and expenses. [Figure 5] Figure 5 shows an example of the data used in the processing of the revenue and expenditure management system. [Figure 6] Figure 6 shows an example of ongoing sales data. [Figure 7] Figure 7 shows an example of a screen for checking income and expenses. [Figure 8]FIG. 8 is a diagram showing an example of data used in the processing of the revenue and expenditure management device. [Figure 9] FIG. 9 is a diagram showing an example of the ongoing sales data. [Figure 10] FIG. 10 is a diagram showing an example of the revenue and expenditure confirmation screen. [Figure 11] FIG. 11 is a diagram showing an example of data used in the processing of the revenue and expenditure management device. [Figure 12] FIG. 12 is a diagram showing an example of the ongoing sales data. [Figure 13] FIG. 13 is a diagram showing an example of the revenue and expenditure confirmation screen. [Embodiments for Carrying Out the Invention]

[0013] Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to these embodiments.

[0014] [1. Configuration] Referring to FIG. 1, an example of the configuration of the revenue and expenditure management device 100 according to this embodiment will be described. FIG. 1 is a block diagram showing an example of the configuration of the revenue and expenditure management device 100.

[0015] The revenue and expenditure management device 100 is a commercially available desktop personal computer. Note that the revenue and expenditure management device 100 is not limited to a stationary information processing system such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.

[0016] The revenue and expenditure management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the revenue and expenditure management device 100 is communicably connected via an arbitrary communication path.

[0017] The communication interface unit 104 connects the revenue and expenditure management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has the function of communicating data with other devices via a communication line. Here, the network 300 has the function of connecting the revenue and expenditure management device 100 and the server 200 so that they can communicate with each other, and is, for example, the internet or a LAN (Local Area Network).

[0018] The input / output interface unit 108 is connected to an input device 400 and an output device 500. The output device 500 can be a monitor (including a home television), a speaker, or a printer. The input device 400 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with the mouse to provide pointing device functionality. In the following, the output device 500 may be referred to as the monitor 500, and the input device 400 as the keyboard 400 or mouse 400. Also, the display of information on the monitor 500 and the user's operation of the input device 400 may be referred to as "user operation via UI".

[0019] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0020] The memory unit 106 stores, for example, a project management control master 106a, an output flag master 106b, project data 106c, budget header data 106d, budget detail data 106e, actual cost data 106f, and ongoing sales data 106g.

[0021] Project management control master 106a manages accounting months, as shown in an example in Figure 2.

[0022] The output flag master 106b manages a flag that determines whether the progress rate calculation is set to "0: preliminary version" or "1: final version," as shown in an example in Figure 2.

[0023] Project data 106c manages the project's contract amount. As shown in an example in Figure 2, project data 106c stores the project number, project name, contract amount, and planned period.

[0024] The budget header data 106d stores the budget voucher number and the project number in association. As shown in Figure 2 as an example, the budget header data 106d stores the budget voucher number, the start year and month, the end year and month, and the project number.

[0025] Budget detail data 106e manages the monthly budget amount. As shown in Figure 2 as an example, budget detail data 106e stores the budget voucher number, year and month, and budget amount.

[0026] Cost performance data 106f manages monthly cost performance. As shown in Figure 2 as an example, cost performance data 106f stores the year and month, project number, and actual amount.

[0027] The progress sales data 106g manages monthly sales figures based on the percentage-of-completion method. As shown in Figure 3 as an example, progress sales data 106g stores the project number, year and month, progress rate, and percentage-of-completion sales amount.

[0028] The control unit 102 is a CPU or similar component that comprehensively controls the revenue and expenditure management device 100. The control unit 102 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0029] Functionally, the control unit 102 includes a flag switching reception unit 102a, a progress rate calculation unit 102b, a sales amount calculation unit 102c, a revenue and expenditure confirmation screen display unit 102d, and the like.

[0030] The flag switching reception unit 102a accepts the switching between "0: Quick Report" and "1: Final Report" in the output flag master 106b. The switching from "0: Quick Report" to "1: Final Report" is performed by user input. The switching from "1: Final Report" to "0: Quick Report" is performed in conjunction with the update process of the accounting year and month in the project management control master 106a.

[0031] The progress rate calculation unit 102b calculates the monthly progress rate using the budget amount from the budget details data 106e when the output flag is "0: preliminary version", and calculates the monthly progress rate using the actual cost data 106f when the output flag is "1: final version".

[0032] The sales amount calculation unit 102c calculates the monthly sales amount based on the monthly progress rate calculated by the progress rate calculation unit 102b and the order amount in the project data 106c.

[0033] The revenue and expenditure confirmation screen display unit 102d displays the revenue and expenditure confirmation screen MA based on instructions from the user. Figure 4 shows an example of the revenue and expenditure confirmation screen MA. The revenue and expenditure confirmation screen MA displays the monthly budget amount, actual cost amount, sales amount, and progress rate for the project number specified by the user. The budget amount and actual cost amount are obtained from the budget detail data 106e and actual cost data 106f, while the sales amount and progress rate are calculated by the sales amount calculation unit 102c and the progress rate calculation unit 102b.

[0034] [2. Processing] Here, specific examples of the processes performed by the revenue and expenditure management device 100 will be explained with reference to Figures 2 to 13.

[0035] The revenue and expenditure management device 100 manages revenue and expenditure by distributing sales and expenses on a monthly basis according to the percentage-of-completion method. The percentage-of-completion sales amount is calculated based on the progress rate using the cost-proportional method. The cost-proportional method is a method in which the progress rate of construction work at the end of the fiscal year is determined by the ratio of construction costs incurred for construction work performed up to the end of the fiscal year to the total construction costs. Therefore, if expense recognition is delayed, the system has the problem that it cannot capture the percentage-of-completion sales amount (progress rate) until the voucher is recorded.

[0036] Therefore, in the revenue and expenditure management device 100 of this embodiment, until the expense accounting for the current month is completed, the progress rate and sales amount are calculated using a budget amount that is managed accurately in place of the construction cost and grasped as a preliminary report. After the expense accounting for the current month is completed, the actual cost amount is used to calculate the final progress rate and sales amount, making it possible to grasp the approximate progress rate and sales amount even before expense accounting is completed. Whether to use a preliminary report or a final report for the progress rate and sales amount is done by referring to the output flag master 106b.

[0037] Figure 2 shows an example of data used in the processing of the revenue and expenditure management device 100. Here, as shown in project data 106c, the calculation process for each month's progress rate and sales amount will be explained for project No. "PJ0001", project name "○× Construction", order amount "8,000 yen", and planned period "2024 / 1~2024 / 5".

[0038] This section explains the process for calculating sales revenue for "2024 / 1," the first month of the planned period "2024 / 1 to 2024 / 5." As shown in Figure 2, the accounting year and month in the project management control master 106a is "2024 / 1," and the output flag in the output flag master 106b is "0: Preliminary Report." Since the expense accounting for "2024 / 1" has not yet been completed, the sales revenue calculation process is performed with the output flag set to "0: Preliminary Report."

[0039] In the budget details data 106e, a budget amount of "1,000 yen" is recorded each month, and in the cost actual data 106f, an actual amount of "500 yen" is recorded for the year and month "2024 / 1". If the progress rate and sales amount are calculated based only on the actual amounts that have been recorded, without all the slips for the current month being recorded, the values ​​will not be reasonable. Therefore, in the revenue and expenditure management device 100 of this embodiment, when the output flag is "0: Preliminary version", the progress rate and sales amount are calculated using the budget amount that has been managed with good accuracy.

[0040] The progress rate calculation unit 102b calculates the progress rate for the current month and earlier by dividing the cumulative cost performance up to the calculation month by the sum of the cumulative cost performance up to the calculation month and the cumulative budget amount from the month following the calculation month. For the current month, it calculates the progress rate by dividing the sum of the cumulative cost performance up to the previous month and the budget amount for the current month by the sum of the cumulative cost performance up to the previous month and the cumulative budget amount from the current month onward. For the following month and onward, it calculates the progress rate by dividing the sum of the cumulative cost performance up to the previous month and the cumulative budget amount from the current month to the calculation month by the sum of the cumulative cost performance up to the previous month and the cumulative budget amount from the current month onward.

[0041] Here, "current month" refers to the month in which the sales amount is recorded, i.e., the accounting month "2024 / 1" in Project Management Control Master 106a. Also, "calculation month" refers to the month in which the progress rate and sales amount are calculated. For example, when calculating the progress rate and sales amount for "2024 / 2", it is "2" month, and when calculating the progress rate and sales amount for "2024 / 3", it is "3" month.

[0042] First, let's explain how to calculate the progress rate for the current month, "2024 / 1". The progress rate for the current month is calculated by dividing the sum of the cumulative cost actuals up to the previous month ("0") and the budget amount for the current month ("1,000") ("1,000") by the sum of the cumulative cost actuals up to the previous month ("0") and the cumulative budget amount from "2024 / 1 to 2024 / 5 ("1,000 + 1,000 + 1,000 + 1,000") ("5,000"), resulting in a value of "1,000 / 5,000 × 100 = 20"%.

[0043] The progress rate for the current month and beyond, for example, the progress rate for the month "2024 / 2", is calculated by dividing the total amount of "2,000" yen, which is the sum of the cumulative cost actuals up to the previous month "0" yen and the cumulative budget amount from the current month "2024 / 1" to the calculation month "2024 / 2" "1,000 + 1,000", by the total amount of "5,000" yen, which is the sum of the cumulative cost actuals up to the previous month "0" yen and the cumulative budget amount from the current month onward "2024 / 1 to 2024 / 5" "1,000 + 1,000 + 1,000 + 1,000" yen, resulting in a value of "2,000 / 5,000 × 100 = 40%".

[0044] The progress rate for "March 2024" is calculated by dividing the total amount of "3,000" yen, which is the sum of "0" yen in cumulative cost actuals up to the previous month and "1,000 + 1,000 + 1,000" in cumulative budget amounts from the current month "January 2024" to the calculation month "March 2024," by the total amount of "5,000" yen, which is the sum of "0" yen in cumulative cost actuals up to the previous month and "1,000 + 1,000 + 1,000 + 1,000 + 1,000" yen in cumulative budget amounts from the current month onward "January 2024 to May 2024." The result is "3,000 / 5,000 × 100 = 60%."

[0045] The progress rate for "April 2024" is calculated by dividing the total amount of "4,000" yen, which is the sum of the cumulative cost actuals up to the previous month ("0") and the cumulative budget amount from the current month ("January 2024") to the calculation month ("April 2024") ("1,000 + 1,000 + 1,000 + 1,000") yen, by the total amount of "5,000" yen, which is the sum of the cumulative cost actuals up to the previous month ("0") and the cumulative budget amount from the current month ("January 2024" to "May 2024") ("1,000 + 1,000 + 1,000 + 1,000") yen, resulting in a value of "4,000 / 5,000 × 100 = 80%".

[0046] The progress rate for "May 2024" is calculated by dividing the sum of the cumulative cost actuals up to the previous month ("0") and the cumulative budget amount from the current month ("January 2024") to the calculation month ("May 2024") ("1,000 + 1,000 + 1,000 + 1,000 + 1,000") ("5,000") by the sum of the cumulative cost actuals up to the previous month ("0") and the cumulative budget amount from the current month ("January 2024" to "May 2024") ("1,000 + 1,000 + 1,000 + 1,000") ("5,000"), resulting in a value of "5,000 / 5,000 × 100 = 100%".

[0047] Furthermore, the sales amount calculation unit 102c calculates the monthly sales amount based on the monthly progress rate calculated by the progress rate calculation unit 102b and the order amount in the project data 106c. Since the progress rate calculated above is the cumulative progress rate, the monthly progress rate is calculated by subtracting the previous month's progress rate from the current month's progress rate.

[0048] The progress rate for "January 2024" is 20%, and "1,600" yen, calculated by multiplying the order amount of "8,000" yen by this amount, will be recorded as the percentage-of-completion sales amount for "January 2024".

[0049] The progress rate for February 2024 is 40%, and the monthly progress rate is 20% (40% - 20%). Therefore, 1,600 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for February 2024.

[0050] The progress rate for March 2024 is 60%, and the monthly progress rate is 20% (60% - 40%). Therefore, 1,600 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for March 2024.

[0051] The progress rate for April 2024 is 80%, and the monthly progress rate is 20% (80% - 60%). Therefore, 1,600 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for April 2024.

[0052] The progress rate for May 2024 is 100%, and the monthly progress rate is 20% (100% - 80%). Therefore, 1,600 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for May 2024.

[0053] Once the progress rate calculation unit 102b and the sales amount calculation unit 102c calculate the progress rate and sales amount, progress sales data 106g, an example of which is shown in Figure 3, is created.

[0054] When the progress sales data 106g is created, the revenue and expenditure confirmation screen display unit 102d displays the revenue and expenditure confirmation screen MA upon instruction from the user. The revenue and expenditure confirmation screen MA allows the user to grasp the progress rate and the progress-based sales amount for the preliminary report.

[0055] On the other hand, once all cost performance vouchers have been recorded, the user manually switches the output flags of the output flag master 106b via the revenue and expenditure management device 100.

[0056] Figure 5 shows an example of data used in the processing of the revenue and expenditure management device 100. As shown in Figure 5, the accounting year and month in the project management control master 106a remains "2024 / 1", but the output flag in the output flag master 106b has been switched to "1: Final Version".

[0057] In cost performance data 106f, where all cost performance vouchers have been recorded, the actual amount "800 yen" is recorded for the year and month "2024 / 1".

[0058] The progress rate calculation unit 102b calculates the progress rate for previous months by dividing the cumulative cost actuals up to the calculation month by the sum of the cumulative cost actuals up to the calculation month and the cumulative budget amount from the month following the calculation month onward. For the current month, it calculates the progress rate by dividing the cumulative cost actuals up to the current month by the sum of the cumulative cost actuals up to the current month and the cumulative budget amount from the month following the calculation month onward. For the progress rate from the month following the calculation month onward, it calculates the progress rate by dividing the sum of the cumulative cost actuals up to the current month and the budget amount from the current month onward up to the calculation month by the sum of the cumulative cost actuals up to the current month and the cumulative budget amount from the month following the calculation month onward.

[0059] First, let's explain how to calculate the progress rate for the current month, "2024 / 1". The progress rate for the current month is calculated by dividing the cumulative actual cost amount up to the current month, "2024 / 1", by the total amount of the cumulative actual cost amount up to the current month, "800", plus the cumulative budget amount for the following months, "2024 / 2 to 2024 / 5", which is "1,000 + 1,000 + 1,000 + 1,000", resulting in a value of "800 / 4,800 × 100 = 16.7"%.

[0060] The progress rate for the current month and beyond, for example, the progress rate for the month "2024 / 2", is calculated by dividing the total amount of "1,800", which is the sum of the cumulative actual cost up to the current month "2024 / 1" ("800") and the budget amount of "1,000", which is the sum of the cumulative actual cost up to the current month ("800") and the cumulative budget amount for the following month and beyond ("1,000 + 1,000 + 1,000 + 1,000") ("4,800") by the result of "1,800 / 4,800 × 100 = 37.5%".

[0061] The progress rate for "March 2024" is calculated by dividing the total amount of "2,800" (800 yen in cumulative cost up to the current month, "January 2024," plus the budget amount of "1,000 + 1,000" for the calculation months from "February 2024 to March 2024") by the total amount of "4,800" (4,800 yen in cumulative cost up to the current month, plus the cumulative budget amount of "1,000 + 1,000 + 1,000 + 1,000"), resulting in a value of "2,800 / 4,800 × 100 = 58.3%".

[0062] The progress rate for "2024 / 4" is calculated by dividing the total amount of "3,800" (3,800 yen), which is the sum of "800" yen in actual costs up to the current month "2024 / 1" and "1,000 + 1,000 + 1,000" in budgeted amounts for the following months "2024 / 2 to 2024 / 4", by the total amount of "4,800" (4,800 yen), which is the sum of "800" yen in actual costs up to the current month and "1,000 + 1,000 + 1,000 + 1,000" in cumulative budgeted amounts for the following months. The result is "3,800 / 4,800 × 100 = 79.2%".

[0063] The progress rate for "May 2024" is calculated by dividing the total amount of "4,800" (4,800 yen), which is the sum of the cumulative actual cost up to the current month "January 2024" (800 yen) and the budget amount for the calculation months from February to May 2024 (1,000 yen + 1,000 yen + 1,000 yen + 1,000 yen), by the total amount of "4,800" (4,800 yen), which is the sum of the cumulative actual cost up to the current month (800 yen) and the cumulative budget amount for the calculation months from February to May 2024 (1,000 yen + 1,000 yen + 1,000 yen), resulting in a value of "4,800 / 4,800 × 100 = 100"%.

[0064] Furthermore, the sales amount calculation unit 102c calculates the monthly sales amount based on the monthly progress rate calculated by the progress rate calculation unit 102b and the order amount in the project data 106c.

[0065] The progress rate for "January 2024" is 16.7%, and "1,333" yen, calculated by multiplying the order amount of "8,000" yen by this amount, will be recorded as the percentage-of-completion sales amount for "January 2024".

[0066] The progress rate for February 2024 is 37.5%, and the monthly progress rate is 20.8% (37.5% - 16.7%). Therefore, ¥1,667 (¥8,000 multiplied by the order amount) will be recorded as the percentage-of-completion sales amount for February 2024.

[0067] The progress rate for March 2024 is 58.3%, and the monthly progress rate is 20.8% (58.3% - 37.5%). Multiplying the order amount of 8,000 yen by 1,667 yen will be recorded as the percentage-based sales amount for March 2024.

[0068] The progress rate for April 2024 is 79.2%, and the monthly progress rate is 20.9% (79.2% - 58.3%). Therefore, 1,666 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for April 2024.

[0069] The progress rate for May 2024 is 100%, and the monthly progress rate is 20.8% (100% - 79.2%). Therefore, 1,667 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for May 2024.

[0070] Once the progress rate calculation unit 102b and the sales amount calculation unit 102c calculate the final progress rate and sales amount, progress sales data 106g, an example of which is shown in Figure 6, is created.

[0071] When the progress sales data 106g is created, the revenue and expenditure confirmation screen display unit 102d displays the revenue and expenditure confirmation screen MA shown in Figure 7, according to the user's instructions.

[0072] When the finalized progress sales data 106g, including the progress rate and sales amount, is created, the accounting year and month on the revenue and expenditure management device 100 is advanced to the next month, and the flag in the output flag master 106b is switched to "0: Preliminary Version".

[0073] Figure 8 shows an example of data used in the processing of the revenue and expenditure management device 100. As shown in Figure 8, the accounting year and month in the project management control master 106a is set to "2024 / 2", and the output flag in the output flag master 106b is switched to "0: Preliminary version".

[0074] In budget details data 106e, the budget amount has been recalculated, and the budget amounts for "2024 / 2" and "2024 / 3" are "1,100 yen". In addition, in cost actual data 106f, the actual amounts for the year and month "2024 / 1" are recorded as "800" yen and for "2024 / 2" as "300" yen.

[0075] First, let's explain how to calculate the progress rate for the previous month, "2024 / 1". The progress rate for months prior to the previous month is calculated by dividing the cumulative cost actuals up to the calculation month "2024 / 1" ("800") by the total amount of the cumulative cost actuals up to the calculation month "2024 / 1" ("800") plus the cumulative budget amount for the following months, "2024 / 2 to 2024 / 5" ("1,100 + 1,100 + 1,000 + 1,000"), which is "5,000". The result is "800 / 5,000 × 100 = 16.0"%.

[0076] The progress rate for the current month, "2024 / 2," is calculated by dividing the total amount of "1,900," which is the sum of the cumulative cost actual amount up to the previous month, "2024 / 1," and the budget amount for the current month, "2024 / 2," "1,100," by the total amount of "5,000," which is the sum of the cumulative cost actual amount up to the previous month, "2024 / 1," "800," and the cumulative budget amount from the current month onward, "2024 / 2 to 2024 / 5," "1,100 + 1,100 + 1,000 + 1,000." The result is "1,900 / 5,000 × = 38.0%."

[0077] The progress rate for "2024 / 3" is calculated by dividing the total amount of "3,000" (3,000 yen), which is the sum of the cumulative cost actuals up to the previous month "2024 / 1" (800 yen) and the cumulative budget amount from the current month "2024 / 2" to the calculation month "2024 / 3" (1,100 + 1,100 yen), by the total amount of "5,000" (5,000 yen), which is the sum of the cumulative cost actuals up to the previous month "2024 / 1" (800 yen) and the cumulative budget amount from the current month onward "2024 / 2 to 2024 / 5" (1,000 + 1,000 + 1,000 + 1,000 + 1,000 yen). The result is "3,000 / 5,000 × 100 = 60%".

[0078] The progress rate for "April 2024" is calculated by dividing the total amount of "4,000" yen, which is the sum of the cumulative cost actuals up to the previous month "January 2024" (800 yen) and the cumulative budget amount from the current month "February 2024" to the calculation month "April 2024" (1,100 + 1,100 + 1,000), by the total amount of "5,000" yen, which is the sum of the cumulative cost actuals up to the previous month (800 yen) and the cumulative budget amount from the current month onward (February 2024 to May 2024) (1,100 + 1,100 + 1,000 + 1,000), resulting in a value of "4,000 / 5,000 × 100 = 80%".

[0079] The progress rate for "May 2024" is calculated by dividing the total amount of "5,000" yen, which is the sum of the cumulative cost actual amount up to the previous month "January 2024" ("800") and the cumulative budget amount from the current month "February 2024" to the calculation month "May 2024" ("1,100 + 1,100 + 1,000 + 1,000"), by the total amount of "5,000" yen, which is the sum of the cumulative cost actual amount up to the previous month ("800") and the cumulative budget amount from the current month onward ("February 2024" to "May 2024" ("1,100 + 1,100 + 1,000 + 1,000"), resulting in a value of "5,000 / 5,000 × 100 = 100"%.

[0080] Furthermore, the sales amount calculation unit 102c calculates the monthly sales amount based on the monthly progress rate calculated by the progress rate calculation unit 102b and the order amount in the project data 106c. Since the progress rate calculated above is the cumulative progress rate, the monthly progress rate is calculated by subtracting the previous month's progress rate from the current month's progress rate.

[0081] The progress rate for "January 2024" is 16%, and "1,280" yen, calculated by multiplying the order amount of "8,000" yen by this amount, will be recorded as the percentage-of-completion sales amount for "January 2024".

[0082] The progress rate for February 2024 is 38%, and the monthly progress rate is 22% (38% - 16%). Therefore, ¥1,760, calculated by multiplying the order amount of ¥8,000 by the progress rate, will be recorded as the percentage-of-completion sales amount for February 2024.

[0083] The progress rate for March 2024 is 60%, and the monthly progress rate is 22% (60% - 38%). Therefore, 1,760 yen, calculated by multiplying the order amount of 8,000 yen, will be recorded as the percentage-based sales amount for March 2024.

[0084] The progress rate for April 2024 is 80%, and the monthly progress rate is 20% (80% - 60%). Therefore, 1,600 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for April 2024.

[0085] The progress rate for May 2024 is 100%, and the monthly progress rate is 20% (100% - 80%). Therefore, 1,600 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for May 2024.

[0086] Once the progress rate calculation unit 102b and the sales amount calculation unit 102c calculate the progress rate and sales amount for the preliminary report, progress sales data 106g, an example of which is shown in Figure 9, is created.

[0087] Once the progress sales data 106g is created, the revenue and expenditure confirmation screen display unit 102d displays the revenue and expenditure confirmation screen MA shown in Figure 10, based on instructions from the user. The revenue and expenditure confirmation screen MA allows the user to grasp the progress rate and the progress-based sales amount for the preliminary report.

[0088] Furthermore, once all cost performance vouchers have been recorded, the user manually switches the output flags of the output flag master 106b via the revenue and expenditure management device 100.

[0089] Figure 11 shows an example of data used in the processing of the revenue and expenditure management device 100. As shown in Figure 11, the accounting year and month in the project management control master 106a remains "2024 / 2", but the output flag in the output flag master 106b has been switched to "1: Final Version".

[0090] In cost performance data 106f, where all cost performance vouchers have been recorded, the actual amount of "1,000 yen" is recorded for the year and month "2024 / 2".

[0091] The progress rate for the previous month, for example, the progress rate for "2024 / 1", is calculated by dividing the cumulative cost actuals up to the calculation month "2024 / 1" ("800") by the total amount of the cumulative cost actuals up to the calculation month "2024 / 1" ("800") plus the cumulative budget amount for the following months "2024 / 2~2024 / 5" ("1,100 + 1,100 + 1,000 + 1,000"), which is "5,000". The result is "800 / 5,000 × 100 = 16.0"%.

[0092] For the following months and beyond, the progress rate is calculated by dividing the sum of the cumulative actual costs up to the current month and the budgeted amount from the current month to the calculation month by the sum of the cumulative actual costs up to the current month and the cumulative budgeted amount for the following months and beyond.

[0093] For the current month, "2024 / 2", the cumulative actual cost amount up to the current month, "2024 / 2", is "800 + 1,000" yen, which is divided by the sum of the cumulative actual cost amount up to the current month, "800 + 1,000" yen, and the cumulative budget amount for the following months, "2024 / 3 to 2024 / 5", which is "1,100 + 1,000 + 1,000", resulting in a percentage of "1,800 / 4,900 × 100 = 36.7%".

[0094] The progress rate for the current month and beyond, for example, the progress rate for the month "2024 / 3", is calculated by dividing the total amount of "2,900" (800 + 1,000 yen) up to the current month "2024 / 2" plus the budget amount of "1,100" up to the calculation month "2024 / 3") by the total amount of "4,900" (800 + 1,000 + 1,000 yen) from the current month to the calculation month "2024 / 3". The result is "2,900 / 4,900 × 100 = 59.2%".

[0095] The progress rate for "2024 / 4" is calculated by dividing the total amount of "4,000", which is the sum of "800 + 1,000" yen in cumulative cost actuals up to the current month "2024 / 2" and "1,100 + 1,000" yen in budgeted amounts for the following months "2024 / 3 to 2024 / 4", by the total amount of "4,900", which is the sum of "800 + 1,000" yen in cumulative cost actuals up to the current month and "1,100 + 1,000 + 1,000" yen in cumulative budgeted amounts for the following months "2024 / 3 to 2024 / 5", resulting in a value of "3,900 / 4,900 × 100 = 79.6%".

[0096] The progress rate for "May 2024" is calculated by dividing the total amount of "4,900" (4,900 / 4,900 × 100 = 100%) by the total amount of "800 + 1,000" (cumulative cost actuals up to the current month, "February 2024") and "1,100 + 1,000 + 1,000" (budget amount for the following months, "March 2024 to May 2024"), which is "4,900".

[0097] Furthermore, the sales amount calculation unit 102c calculates the monthly sales amount based on the monthly progress rate calculated by the progress rate calculation unit 102b and the order amount in the project data 106c.

[0098] The progress rate for "January 2024" is 16.0%, and "1,280" yen, calculated by multiplying the order amount of "8,000" yen by this amount, will be recorded as the percentage-of-completion sales amount for "January 2024".

[0099] The progress rate for February 2024 is 36.7%, and the monthly progress rate is 20.7% (36.7% - 16.0%). Therefore, 1,656 yen, calculated by multiplying the order amount of 8,000 yen, will be recorded as the percentage-based sales amount for February 2024.

[0100] The progress rate for March 2024 is 59.2%, and the monthly progress rate is 22.5% (59.2% - 36.7%). Therefore, 1,800 yen, calculated by multiplying the order amount of 8,000 yen, will be recorded as the percentage-based sales amount for March 2024.

[0101] The progress rate for April 2024 is 79.6%, and the monthly progress rate is 20.4% (79.6% - 59.2%). Therefore, ¥1,632 (¥8,000 multiplied by the order amount) will be recorded as the percentage-based sales amount for April 2024.

[0102] The progress rate for May 2024 is 100%, and the monthly progress rate is 20.4% (100% - 79.6%). Therefore, 1,632 yen, calculated by multiplying the order amount of 8,000 yen by this amount, will be recorded as the percentage-based sales amount for May 2024.

[0103] Once the progress rate calculation unit 102b and the sales amount calculation unit 102c calculate the final progress rate and sales amount, progress sales data 106g, an example of which is shown in Figure 12, is created.

[0104] When the progress sales data 106g is created, the revenue and expenditure confirmation screen display unit 102d displays the revenue and expenditure confirmation screen MA shown in Figure 13, according to the user's instructions. Even if the accounting year and month have progressed, the progress rate and sales amount for the preliminary and final versions are calculated in the manner described above.

[0105] The revenue and expenditure management device 100 according to this embodiment can capture percentage-based sales figures at any time, even if expense accounting is delayed, by using budget amounts that are managed with high accuracy.

[0106] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions within companies, thereby enabling contributions to SDGs Goals 8 and 9.

[0107] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0108] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0109] [4. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0110] 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 by known methods.

[0111] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0112] Furthermore, with respect to the revenue and expenditure management device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0113] For example, the processing functions of the revenue and expenditure management device 100, particularly those performed by the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the revenue and expenditure management device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0114] Furthermore, this computer program may be stored on an application program server connected to the income and expenditure management device 100 via any network, and it is possible to download all or part of it as needed.

[0115] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0116] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0117] The various databases stored in the memory unit are storage means such as RAM, ROM, other memory devices, hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0118] Furthermore, the income and expenditure management device 100 may be configured as an information processing device such as a known personal computer or workstation, or as an information processing device to which any peripheral devices are connected. Alternatively, the income and expenditure management device 100 may be implemented by installing software (including programs or data, etc.) that enables the processing described in this embodiment onto the device.

[0119] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the illustration, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0120] This invention is particularly applicable to industries such as the IT industry and the construction industry, where precise budget management for individual projects is required. [Explanation of Symbols]

[0121] 100 Income and Expenditure Management Device 102 Control Unit 102a Flag switching reception unit 102b Progress Rate Calculation Unit 102c Sales Amount Calculation Section 102d Income and Expense Confirmation Screen Display Unit 104 Communication Interface Section 106 Storage section 106a Project Management Control Master 106b Output Flag Master 106c Project Data 106d Budget Header Data 106e Budget Details Data 106f Cost Actual Data 106g Progress Sales Data 108 Input / Output Interface Section 200 servers 300 Networks 400 Input Devices 500 Output Device

Claims

1. A revenue and expenditure management device equipped with a control unit that calculates the progress rate and sales amount using the cost-proportional method, Project data that stores the order amount, Budget details data that manages monthly budget amounts, Cost performance data that manages monthly cost performance, An output flag master manages whether the aforementioned progress rate is a preliminary version or a final version, Accessible, The control unit, A progress rate calculation means that, when the output flag is set to "preliminary version," calculates the monthly progress rate using the budget amount from the budget detail data, and when the output flag is set to "final version," calculates the monthly progress rate using the actual cost data from the actual cost data. A sales amount calculation means calculates the monthly sales amount based on the monthly progress rate calculated by the progress rate calculation means and the order amount, A revenue and expenditure management device characterized by being equipped with the following features.

2. The progress rate calculation means is If the output flag is for the preliminary version, The progress rate for previous months is calculated by dividing the cumulative cost performance up to the calculation month by the sum of the cumulative cost performance up to the calculation month and the cumulative budget amount from the month following the calculation month onward. The progress rate for the current month is calculated by dividing the sum of the cumulative cost actuals up to the previous month and the budget amount for the current month by the sum of the cumulative cost actuals up to the previous month and the cumulative budget amount from the current month onward. For the following months and beyond, the progress rate is calculated by dividing the sum of the cumulative cost actuals up to the previous month and the cumulative budget amount from the current month to the calculation month by the sum of the cumulative cost actuals up to the previous month and the cumulative budget amount from the current month onward. If the aforementioned output flag is the final version, The progress rate for previous months is calculated by dividing the cumulative cost performance up to the calculation month by the sum of the cumulative cost performance up to the calculation month and the cumulative budget amount from the month following the calculation month onward. The progress rate for the current month is calculated by dividing the cumulative actual cost amount up to the current month by the sum of the cumulative actual cost amount up to the current month and the cumulative budget amount for the following months. The progress rate for the following month and beyond is calculated by dividing the sum of the cumulative actual costs up to the current month and the budgeted amount from the current month to the calculation month by the sum of the cumulative actual costs up to the current month and the cumulative budgeted amount for the following month and beyond. The revenue and expenditure management device according to claim 1.

3. A revenue and expenditure management method to be executed by a revenue and expenditure management device equipped with a control unit that calculates the progress rate and sales amount using the cost-proportional method, Project data that stores the order amount, Budget details data that manages monthly budget amounts, Cost performance data that manages monthly cost performance, An output flag master manages whether the aforementioned progress rate is a preliminary version or a final version, Accessible, To be executed by the control unit, If the output flag is set to "Preliminary Version," the progress rate calculation step calculates the monthly progress rate using the budget amount for the current month from the budget details data as the amount for the current month, and if the output flag is set to "Final Version," the progress rate calculation step calculates the monthly progress rate using the actual cost data for the current month as the amount for the current month. A sales amount calculation step calculates the monthly sales amount based on the monthly progress rate calculated in the progress rate calculation step and the order amount, A method for managing income and expenses, characterized by including the following:

4. A revenue and expenditure management program to be executed by a revenue and expenditure management device equipped with a control unit that calculates the progress rate and sales amount using the cost-proportional method, Project data that stores the order amount, Budget details data that manages monthly budget amounts, Cost performance data that manages monthly cost performance, An output flag master manages whether the aforementioned progress rate is a preliminary version or a final version, Accessible, The control unit, If the output flag is set to "Preliminary Version," the progress rate calculation step calculates the monthly progress rate using the budget amount for the current month from the budget details data as the amount for the current month, and if the output flag is set to "Final Version," the progress rate calculation step calculates the monthly progress rate using the actual cost data for the current month as the amount for the current month. A sales amount calculation step calculates the monthly sales amount based on the monthly progress rate calculated in the progress rate calculation step and the order amount, A revenue and expenditure management program characterized by its ability to execute certain actions.

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