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

Abstract

The objective is to provide a cost calculation device that can automatically calculate cost amounts and reduce human error when calculating the cost amount of products sold using different cost unit prices depending on the sales system. [Solution] The cost calculation device comprises a display control unit that displays a sales input screen on a display unit, and a cost amount calculation unit that calculates the cost amount of the sales product based on the number of sales of each product constituting the sales product and the cost unit price referenced from a cost management master, a product number master, or a set product sales unit price master, based on the sales system selected by the user from the sales input screen.

Description

Technical Field

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

Background Art

[0002] For example, Patent Document 1 discloses a building sales method that enables the sale of used buildings (such as used houses) based on appropriate evaluation.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] By the way, when selling parts such as building materials and equipment, or a built building, for example, a sales system for selling as new products, a sales system for selling parts as used products on a per-part basis, a sales system for selling parts constituting a building as a set product (that is, a sales system for selling a whole building as a used product) can be considered. However, since the cost unit price differs for each sales system, there is a risk of human error when calculating the cost amount of the sold product by miscombining the sales system and the cost unit price.

[0005] The present invention has been made in view of the above circumstances, and an object thereof is to provide a cost calculation device, a cost calculation method, and a cost calculation program that can reduce human error when calculating the cost amount of a sold product using different cost unit prices depending on the sales system.

Means for Solving the Problems

[0006] To solve the above-mentioned problems and achieve the objective, the cost calculation device according to the present invention is a cost calculation device that includes a control unit and manages cost unit prices at different amounts for each sales system, and is able to access a cost management master which associates the inventory valuation unit price that becomes the cost unit price when new products are sold with each product code, a product code master which associates the used product sales price that becomes the cost unit price when used products are sold with each product code, and a set product sales unit price master which associates the set product sales unit price that becomes the cost unit price of the set product with the product codes of the main components when multiple used products are sold as a set product, and the control unit is characterized by comprising a display control unit which displays a sales input screen on a display unit, and a cost amount calculation unit which calculates the cost amount of the product based on the number of products sold for each product constituting the product for sale and the cost unit price referenced from any of the cost management master, the product code master, or the set product sales unit price master, based on the sales system selected by the user from the sales input screen.

[0007] Furthermore, if the cost calculation unit of the cost calculation device according to the present invention includes optional items in the set, it may calculate the cost amount of the optional items from the number of optional items sold and the cost unit price referenced from the part number master, and then calculate the cost amount of the sold product by adding the cost amount of the optional items to the cost amount of the standard product calculated from the cost unit price referenced from the set product sales price master.

[0008] Furthermore, the cost calculation method according to the present invention is characterized by including a display control step in which a display control unit causes a sales input screen to be displayed on a display unit, and a cost amount calculation step in which a cost amount calculation unit calculates the cost amount of the sales product from the number of sales of each product constituting the sales product and the cost unit price referenced from a cost management master, a product number master, or a set product sales unit price master, based on the sales system selected by the user from the sales input screen.

[0009] Furthermore, the cost calculation program according to the present invention is designed to enable the cost calculation device to function as a display control means for displaying the input screen of the sales input screen on the display unit, and a cost amount calculation means for calculating the cost amount of the sales product based on the number of sales of each product constituting the sales product and the cost unit price referenced from either the cost management master, the product number master, or the set product sales unit price master, based on the sales system selected by the user from the sales input screen. [Effects of the Invention]

[0010] This invention makes it possible to automatically calculate cost amounts, and has the effect of reducing human error when calculating the cost amount of products sold using different cost unit prices depending on the sales system. [Brief explanation of the drawing]

[0011] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of a cost accounting device according to this embodiment. [Figure 2] Figure 2 shows the different names for cost unit prices depending on the sales system. [Figure 3] Figure 3 shows an example of a cost management master stored in the storage unit of the cost accounting device according to this embodiment. [Figure 4] Figure 4 shows an example of a part number master stored in the storage unit of the cost accounting device according to this embodiment. [Figure 5] Figure 5 shows an example of a master unit price for a single building stored in the storage unit of the cost accounting device according to this embodiment. [Figure 6] Figure 6 shows an example of project data stored in the memory unit of the cost accounting device according to this embodiment, and the configuration of each building in each project. [Figure 7] Figure 7 shows an example of the sales input screen of the cost accounting device according to this embodiment. [Figure 8] Figure 8 shows an example of a flowchart of the process performed by the cost accounting device according to this embodiment. [Figure 9]Figure 9 shows an example of a method for calculating cost amounts calculated by the cost amount calculation unit of the cost accounting device according to this embodiment. [Figure 10] Figure 10 shows an example of a method for calculating cost amounts calculated by the cost amount calculation unit of the cost accounting device according to this embodiment. [Figure 11] Figure 11 shows an example of a method for calculating cost amounts calculated by the cost amount calculation unit of the cost accounting device according to this embodiment. [Figure 12] Figure 12 shows an example of project-specific cost management data created by the generation unit of the cost accounting device according to this embodiment. [Modes for carrying out the invention]

[0012] Embodiments of the cost accounting device, cost accounting method, and cost accounting program according to the present invention will be described in detail below with reference to the drawings. However, the present invention is not limited to these embodiments.

[0013] Furthermore, the following explanation will describe the cost accounting for each of the three sales systems. A sales system in which new parts or sets are sold to construction or other projects, more specifically, cases such as selling parts that make up a building such as a prefabricated shed on a part-by-part basis, selling a part of a building by combining multiple parts, or selling a building as a whole, will be referred to as "new product sales." A sales system in which used parts are sold to construction or other projects, more specifically, cases such as selling parts that have been returned after the rental period has ended on a part-by-part basis, or selling multiple parts as a bundle, will be referred to as "used product sales (bundle of parts)." A sales system in which used sets are sold to construction or other projects, more specifically, cases such as selling a rented building as a whole, will be referred to as "used product sales (whole building sales)."

[0014] [1. Structure] An example of the configuration of the cost calculation device 100 according to this embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a block diagram showing an example of the configuration of the cost calculation device 100.

[0015] The cost calculation device 100 is for managing cost unit prices at different amounts for each sales system and appropriately calculating the cost amounts of sales products for each sales system. The cost calculation device 100 is constructed based on a commercially available desktop personal computer. Note that the cost calculation device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, and may be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone or tablet personal computer.

[0016] The cost calculation 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 cost calculation device 100 is communicably connected via an arbitrary communication path.

[0017] The communication interface unit 104 communicably connects the cost calculation 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 a communication line. Here, the network 300 has a function of communicably connecting the cost calculation device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the storage unit 106 may be stored in the server 200, for example.

[0018] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, mouse, microphone, or a monitor that works in conjunction with the mouse to provide pointing device functionality. Note that in the following, the output device 114 may be referred to as the monitor 114.

[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 master data such as cost management master 106a, product number master 106b, and unit price master 106c (corresponding to the "unit price master for set products").

[0021] Cost management master 106a manages the cost unit price when selling new products, and the inventory valuation unit price (see Table A in Figure 2) which is the cost unit price when selling one or more parts individually under the "new product sales" sales system. Cost management master 106a stores the product name, accounting year and month, and inventory valuation unit price associated with each product code.

[0022] Figure 3 shows an example of the cost management master table of cost management master 106a. As shown in Figure 3, the product code "S001" is associated with the product name "Column", accounting year and month "202407", and inventory valuation unit price "100,000". Also, the product code "S002" is associated with the product name "Roof Frame", accounting year and month "202407", and inventory valuation unit price "1,000,000". Furthermore, the product code "S003" is associated with the product name "Ceiling", accounting year and month "202407", and inventory valuation unit price "200,000". Also, the product code "S004" is associated with the product name "Wall", accounting year and month "202407", and inventory valuation unit price "150,000". Furthermore, product code "S005" is associated with the product name "Stairs", accounting year and month "202407", and inventory valuation unit price "500,000". Similarly, product code "S006" is associated with the product name "Window", accounting year and month "202407", and inventory valuation unit price "50,000". Also, product code "S007" is associated with the product name "Kitchen Unit", accounting year and month "202407", and inventory valuation unit price "300,000". Finally, product code "S008" is associated with the product name "Curtain", accounting year and month "202407", and inventory valuation unit price "10,000". Note that the product code here is a code used to identify the product name (the name of the part being sold). With this configuration, the cost management master 106a can manage the cost unit price at the time of new sale for each product (each part sold) by associating and storing the inventory valuation unit price for each product code.

[0023] Part number master 106b is the cost unit price when selling used goods, and manages the used goods sales price (see Table A in Figure 2) which is the cost unit price when selling one or more parts individually in the "Used Goods Sales (Parts Stacked)" sales system. Part number master 106b stores the product name, used goods sales price, option item flag, and rental asset classification associated with each product code.

[0024] Figure 4 shows an example of the part number master table of part number master 106b. As shown in Figure 4, the product code "S001" is associated with the product name "Column", used item sales price "50,000", option item flag "0", and rental asset category "1: Rental Asset". Similarly, the product code "S002" is associated with the product name "Roof Frame", used item sales price "500,000", option item flag "0", and rental asset category "1: Rental Asset". Furthermore, the product code "S003" is associated with the product name "Ceiling", used item sales price "100,000", option item flag "0", and rental asset category "1: Rental Asset". Additionally, the product code "S004" is associated with the product name "Wall", used item sales price "75,000", option item flag "0", and rental asset category "1: Rental Asset". Furthermore, product code "S005" is associated with the product name "Stairs", used item selling price "250,000", option item flag "0", and rental asset category "1: Rental Asset". Similarly, product code "S006" is associated with the product name "Window", used item selling price "25,000", option item flag "0", and rental asset category "1: Rental Asset". Additionally, product code "S007" is associated with the product name "Kitchen Unit", used item selling price "150,000", option item flag "1", and rental asset category "1: Rental Asset". Finally, product code "S008" is associated with the product name "Curtain", used item selling price "-", option item flag "0", and rental asset category "0: Inventory Asset". Note that the used item selling price is set to a lower amount than the inventory valuation unit price. Furthermore, the optional parts flag indicates whether the product (the part being sold) is a standard product or an optional product. If the product is a standard product (i.e., not an optional product), the optional parts flag is "0," and if the product is an optional product, the optional parts flag is "1." With this configuration, the part number master 106b can store the used product sales price associated with each product code, thereby managing the cost unit price for used sales for each product (each part being sold).

[0025] The Unit Price Master 106c is the cost unit price when selling multiple used items as a set. It manages the unit price for selling a building as a set in the "Used Goods Sales (Unit Sales)" sales system (see Table A in Figure 2). The Unit Price Master 106c stores the unit price for selling a building by associating it with the main component code.

[0026] Figure 5 shows an example of the building sales price master table for the building sales price master 106c. As shown in Figure 5, the building sales price of "1,800,000" is associated with the main component code "S002" and stored accordingly. The building sales price master referred to here corresponds to the set product sales price master, and the building sales price corresponds to the set product sales price. The main component code is the product code associated with the main component of a building (set product), and components whose quantity fluctuates in proportion to the number of buildings are set as the main components of a building. Furthermore, the building sales price is set to an amount lower than the sum of the used sales prices of each component that makes up the building. With this configuration, the building sales price master 106c can manage the cost unit price when selling a building secondhand by associating the building sales price with the main component code and storing it accordingly.

[0027] Furthermore, the memory unit 106 stores transaction data such as project data 106d and project-specific cost management data 106e, which will be described in more detail later.

[0028] The project data 106d shown in Figure 6 may include, for example, project number, project name, order number, order name, item number, and order item name for managing the project.

[0029] Furthermore, the project-specific cost management data 106e shown in Figure 12 may include, for example, the cost amount of the goods sold to each project, in addition to the project number, project name, order number, order name, item number, and order item name.

[0030] Next, referring again to Figure 1, the control unit 102 will be described. The control unit 102 is a CPU or the like that comprehensively controls the cost accounting device 100. The control unit 102 has an internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. The control unit 102 comprises a display control unit 102a, a cost amount calculation unit 102b, an output unit 102c, and a generation unit 102d.

[0031] The display control unit 102a displays various screens on the display unit (in this embodiment, the monitor 114) according to the processing performed by the user. Specifically, when the user performs the input processing of sales data (data including information on the sales quantity of each product), the display control unit 102a displays the sales input screen on the monitor 114.

[0032] The cost amount calculation unit 102b calculates the cost amount of a product sold when a user inputs sales data. This calculation is done based on the number of each product that makes up the product sold and the cost unit price referenced from either the cost management master 106a, the product number master 106b, or the unit price master 106c, based on the sales system selected by the user from the sales input screen.

[0033] The output unit 102c outputs various data to the display unit (monitor 114 in this embodiment) according to the processing performed by the user.

[0034] The generation unit 102d generates project-specific cost management data 106e based on the information entered from the sales input screen and the cost amount information of the sold items calculated by the cost amount calculation unit 102b.

[0035] [2. Specific examples of processing] A specific example of the processing performed by the cost accounting device 100 configured as described above will be explained with reference to Figures 6 to 12, etc. Figure 8 is a diagram showing an example of a flowchart of the processing performed by the cost accounting device 100.

[0036] The cost accounting device 100 performs steps S1 to S2 described below as part of the cost accounting process. First, the display control unit 102a displays the sales input screen on the display unit (step S1).

[0037] Figure 7 shows an example of a sales input screen. As shown in Figure 7, the display control unit 102a displays the sales input screen P on the monitor 114. The sales input screen P includes cells P1 for entering a number to distinguish sales categories (corresponding to the sales system described above), P2 for entering a project number, P3 for entering an order number, P4 for entering an item number, P5 for entering a sales date, P6 for entering the quantity of each product, and P7 for entering the cost amount (the sum of the cost unit prices of each product). The display control unit 102a displays the sales input screen P on the monitor 114 with cells P1 to P7 blank.

[0038] Then, in cell P1 of the sales input screen P, the user enters "1" if the "New Product Sales" sales system is selected, "2" if the "Used Product Sales (Parts Stacked)" sales system is selected, and "3" if the "Used Product Sales (Whole Building Sales)" sales system is selected. In addition, in cell P2 of the sales input screen P, the user enters the selected project number from project numbers "PJ0001", "PJ0002", and "PJ0003" registered in project data 106d. In addition, in cells P3 and P4 of the sales input screen P, the user enters the order number and item number corresponding to the project number. In addition, in cell P6, the user enters the pre-set sales quantity for each product. In this embodiment, Building A in project number "PJ0001", Building B in project number "PJ0002", and Building C in project number "PJ0003" registered in project data 106d are each composed of the products shown in Table B of Figure 6. Furthermore, the sales input screen P automatically displays the product code and product name, referenced from project data 106d based on the project number entered by the user, as detailed information. The sales input screen P also displays whether each product is an optional item, and in this embodiment, based on the value of the optional item flag in the part number master 106b, the option button in the "Option" column for the row where the product code is "S007" is turned ON and filled in black. The sales input screen P also displays whether each product is a main component of a building (set product), and in this embodiment, based on the main component code registered in the building sales unit price master 106c, the option button in the "Main Component for Building Sales" column for the row where the product code is "S002" is turned ON and filled in black. In addition, the user enters the same value as the sales quantity shown in Table B of Figure 6 into cell P6 of the sales input screen P.

[0039] Then, once the user has finished entering the data, the cost amount calculation unit 102b calculates the cost amount based on the quantity of each product entered in cell P6 and the number entered in cell P1, using the cost unit price referenced from either the cost management master 106a, the product number master 106b, or the unit price master 106c (step S2).

[0040] At this point, the cost calculation unit 102b refers to the unit sales price master 106c based on the "3" entered in cell P1. Then, based on the main component code "S002" registered in the unit sales price master 106c, the cost calculation unit 102b calculates the cost amount of standard products (products other than optional items) "9,000,000" by multiplying the number of roof frames sold "5" entered in cell P6 by the unit sales price master 106c referenced for a unit, "1,800,000" (see Table E in Figure 11). Then, the cost calculation unit 102b calculates the cost amount of optional items "150,000" by multiplying the number of kitchen units sold "1" (an optional item) by the inventory valuation unit price "150,000" referenced from the part number master 106b (see Table E in Figure 11). The cost calculation unit 102b then adds the cost of the optional parts, "150,000," to the cost of the standard parts, "9,000,000," to calculate a total cost of "9,150,000" (9,000,000 + 150,000 = 9,150,000) as the cost of the product to be sold (see Figure 11).

[0041] Then, the output unit 102c outputs the cost amount "9,150,000" calculated by the sales loss / profit calculation unit 102b to cell P7 of the sales input screen P.

[0042] Then, after the user confirms the automatically calculated cost amount "9,150,000", the generation unit 102d generates project-specific cost management data 106e according to the information entered from the sales input screen P. Step S2 then ends when the project-specific cost management data 106e is stored in the storage unit 106.

[0043] In the above, we explained the cost calculation for a project with project number "PJ0003" when selling goods using the "used goods sales (whole building sales)" sales system, referring to Figures 7, 8, and 11, etc. However, for example, the cost calculation for a project with project number "PJ0001" when selling goods using the "new goods sales" sales system is performed as follows. First, the cost amount calculation unit 102b refers to the cost management master 106a based on the "1" entered in cell P1. Then, the cost amount calculation unit 102b calculates the cost amount for each product by multiplying the sales quantity of each product entered in cell P6 by the inventory valuation unit price referenced from the cost management master 106a (see Table C in Figure 9). The cost calculation unit 102b then calculates the cost of each product, in this embodiment, the cost of the columns is "5,000,000", the cost of the roof frame is "5,000,000", the cost of the ceiling is "4,000,000", the cost of the walls is "3,000,000", the cost of the stairs is "2,000,000", and the cost of the windows is "1,000 By adding ",000" and the cost price of the kitchen unit "300,000", the total cost price "20,300,000" (5,000,000 + 5,000,000 + 4,000,000 + 3,000,000 + 2,000,000 + 1,000,000 + 3,000,000 = 2,030,000) is calculated as the cost price of the items sold (see Figure 9).

[0044] Furthermore, when selling goods to project No. "PJ0002" using the "Used Goods Sales (Parts Stacked)" sales system, the cost calculation is performed as follows. First, the cost amount calculation unit 102b refers to the part number master 106b based on the "2" entered in cell P1. Then, the cost amount calculation unit 102b calculates the cost amount for each product by multiplying the sales quantity of each product entered in cell P6 by the used goods sales price referenced from the part number master 106b (see Table D in Figure 10). The cost calculation unit 102b then adds up the cost amounts for each product, in this embodiment, the cost amount for the columns "2,500,000", the cost amount for the roof frame "2,500,000", the cost amount for the ceiling "2,000,000", the cost amount for the walls "1,500,000", the cost amount for the stairs "1,000,000", the cost amount for the windows "500,000", and the cost amount for the kitchen unit "150,000", to calculate a total cost amount of "10,150,000" (2,500,000 + 2,500,000 + 2,000,000 + 1,500,000 + 1,000,000 + 5,000,000 + 1,500,000 = 1,015,000) as the cost amount for the products sold (see Figure 10). Then, by registering the cost amounts for project No. "PJ0001" (20,300,000), project No. "PJ0002" (10,150,000), and project No. "PJ0003" (9,150,000) in project-specific cost management data 106e, cost amounts can be managed on a project-by-project basis (see Figure 12).

[0045] According to the embodiment described above, the cost calculation unit 102b can automatically calculate the cost amount of the products sold based on the number of each product that makes up the products sold and the cost unit price referenced from the cost management master 106a, the product number master 106b, or the set product sales unit price master (in this embodiment, the building sales unit price master 106c), based on the sales system selected by the user from the sales input screen P. With this configuration, when the cost calculation device 100 sells products under the "new product sales" sales system, it calculates the cost amount of the products sold using the inventory valuation unit price from the cost management master 106a. Furthermore, when the cost calculation device 100 sells products under the "used product sales (parts stacking)" sales system, it calculates the cost amount of the products sold using the used product sales price from the product number master 106b. Furthermore, when the cost calculation device 100 sells goods under the "used goods sales (whole building sales)" sales system, it calculates the cost amount of the goods sold using the set sales unit price master (in this embodiment, the whole building sales unit price master 106c). Therefore, the cost calculation device 100 can appropriately determine the cost amount, thereby reducing human error when calculating the cost amount of goods sold using different cost unit prices depending on the sales system.

[0046] Furthermore, according to this embodiment, if an optional item is included in a set product (in this embodiment, a building), the cost calculation unit 102b calculates the cost of the optional item from the number of optional items sold and the cost unit price referenced from the part number master 106b. By adding the cost of the optional item to the cost of the standard item calculated from the cost unit price referenced from the set product sales unit price master (in this embodiment, a building sales unit price master 106c), the cost of the product sold can be calculated. With this configuration, the cost calculation device 100 can manage the cost unit prices of standard items and optional items separately by setting, for example, building materials such as columns and roof frames as standard items and equipment such as kitchen units as optional items. As a result, the cost calculation device 100 can appropriately determine the cost of standard items and optional items combined according to customer needs, thereby reducing human error when calculating the cost.

[0047] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDGs Goals 8 and 9.

[0048] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0049] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0050] [4. Other Embodiments] Although embodiments of the present invention have been described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims, in addition to the embodiments described above.

[0051] For example, among the processes described in the embodiments described above, 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.

[0052] In addition, 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 the above-mentioned documents and drawings may be changed at will unless otherwise specified.

[0053] Furthermore, with respect to the cost accounting device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0054] For example, the processing functions of each device constituting the cost accounting device 100, particularly those performed in 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 each device 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.

[0055] Furthermore, this computer program may be stored on an application program server connected to the cost accounting device 100 via any network, and it is possible to download all or part of it as needed.

[0056] 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-first 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.

[0057] 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.

[0058] 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.

[0059] Furthermore, the cost accounting device 100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, the cost accounting device 100 may be implemented by installing software (including programs or data, etc.) that enables the processing described in this embodiment onto the cost accounting device 100.

[0060] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, 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]

[0061] This invention is useful, for example, in the construction industry, the real estate industry, and the like. [Explanation of Symbols]

[0062] 100 Cost accounting device 102 Control Unit 102a Display Control Unit 102b Cost Calculation Section 102c generator 102d Output Section 104 Communication Interface Section 106 Storage section 106a Cost Management Master 106b Part Number Master 106c Unit Price Master for Single Building Sales (Unit Price Master for Set Products Sales) 106d Project Data 106e Project-Specific Cost Management Data 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks

Claims

1. A cost accounting device equipped with a control unit for managing cost unit prices at different amounts for each sales system, A cost management master is created that associates the inventory valuation cost, which is the cost unit price when a new product is sold, with each product code. A product code master is created that associates the used product selling price, which is the cost unit price when selling used goods, with each product code. When selling multiple used items as a set, it is possible to access a set sales price master, which associates the product codes of the main components with the set sales price, which is the cost unit price of the set. The control unit, A display control unit that displays the sales input screen on the display unit, A cost calculation unit calculates the cost amount of the product sold based on the number of each product that makes up the product sold and the cost unit price referenced from the cost management master, the product number master, or the set product sales unit price master, based on the sales system selected by the user from the sales input screen. A cost accounting device characterized by being equipped with the following features.

2. The cost calculation unit described above is: If the set includes optional items, the cost amount of the optional items is calculated from the number of optional items sold and the cost unit price referenced from the part number master. The cost amount of the product to be sold is calculated by adding the cost amount of the optional product to the cost amount of the standard product, which is calculated from the cost unit price referenced from the set product sales price master. The cost accounting apparatus according to claim 1.

3. A display control step in which the display control unit displays the sales input screen on the display unit, A cost calculation unit calculates the cost amount of the product sold based on the number of each product that makes up the product sold and the cost unit price referenced from either the cost management master, product number master, or set product sales unit price master, based on the sales system selected by the user from the sales input screen. A cost accounting method characterized by including the following.

4. Cost accounting equipment, Display control means for displaying the input screen of the sales input screen on the display unit. A cost calculation means calculates the cost amount of the product sold based on the number of each product that makes up the product sold and the cost unit price referenced from either the cost management master, product number master, or set product sales unit price master, based on the sales system selected by the user from the sales input screen. A cost accounting program designed to function as such.

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