Business support device, business support method, and business support program

Abstract

We provide business support devices that enable accurate accounting entries according to the type and progress of tasks, and significantly reduce manual errors. [Solution] A business support device equipped with a control unit, the control unit creates journal entry detail data that associates project identification information, an account with an incomplete provisional account code, and an amount, based on project data that associates project identification information and asset accounting classification, incomplete transfer data, cost accounts, and an incomplete provisional account code, if the project is incomplete and the project is subject to asset accounting, and if the project is incomplete and the project is subject to asset accounting, the control unit creates journal entry detail data that associates project identification information, an account with an incomplete provisional account code, and an amount, and if the project is completed, the journal entry detail data is updated by transferring the account corresponding to the project identification information from an incomplete provisional account code to a completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data.

Description

Technical Field

[0001] The present invention relates to a business support device, a business support method, and a business support program.

Background Art

[0002] In IT companies, the same members are often involved in projects for customers and in-house development projects in parallel, and it is necessary to appropriately distinguish between the two in terms of cost management. Work for customers is treated as an accounting item such as "labor cost", and in-house development is managed as "software provisional account".

[0003] Also, at the end of a project, in a direct project for a customer, the cost is recorded as "cost of sales", but in an in-house development project, it is necessary to transfer it to the "intangible assets account". In addition, there are exceptional cases where it is transferred not to the "intangible assets account" but to accounting items such as selling, general and administrative expenses or repair expenses. For example, when "operation support" and "operation follow-up" etc. occurring within the same project are carried out as the operation and after-sales service of an operating system, these costs should be recorded as selling, general and administrative expenses rather than in the intangible assets account. Also, for small-scale repairs and improvements as part of operation support carried out within the same project, if they do not correspond to an increase in assets, they may be recorded as expenses for repair or improvement. Conventionally, such transfer operations have been carried out manually, and there is a risk of errors especially at the timing when the subject needs to be changed according to the project progress, which may have an adverse effect on the accuracy of financial reports.

[0004] Furthermore, as a technique related to journal entries, for example, Patent Document 1 discloses that, in order to solve the problem of reducing the burden on operators and shortening the time required for closing procedures when recording progress sales on a cost recovery basis, the business support device creates sales journal entries and transfer journal entries for the current month equal to the cost amount for the current month associated with the contract for contracts on a cost recovery basis, and for contracts on a percentage-of-completion basis, it creates transfer journal entries for the current month equal to the cost amount for the current month associated with the contract and sales journal entries for the current month equal to the sales amount for the current month associated with the contract for contracts on a percentage-of-completion basis, and when a project on a cost recovery basis or percentage-of-completion basis is completed, it creates transfer journal entries for the current month equal to the cost amount for the current month associated with the contract, sales journal entries for the current month equal to the sales amount for the current month associated with the contract, and reversal journal entries for the current month equal to the sum of the amounts of all sales journal entries recorded up to the previous month. [Prior art documents] [Patent Documents]

[0005] [Patent Document 1] Japanese Patent Publication No. 2022-039638 [Overview of the Initiative] [Problems that the invention aims to solve]

[0006] The present invention has been made in view of the above problems, and aims to provide a business support device, a business support method, and a business support program that enable accurate sorting according to the type and progress of the work, and that can significantly reduce errors caused by manual work. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the business support device according to the present invention is a business support device comprising a control unit, the control unit comprising: a project data receiving unit that registers project data associating information identifying a project, an asset accounting classification indicating whether or not the project is subject to asset accounting, and a period set for the project; a cost accounting data receiving unit that registers cost accounting data associating information identifying cost accounting, accounting date, information identifying the project, liability account classification, work process, and cost accounting amount; an incomplete transfer data creation unit that creates incomplete transfer data associating accounting year and month, information identifying the project, account title, and an amount which is an aggregate value of the cost accounting amount, based on the project data and the cost accounting data; and The system includes a journal entry detail data creation unit that creates journal entry detail data, which associates accounting year and month, journal entry date, information identifying the project, account assigned the incomplete provisional account code, and amount, when the asset accounting classification indicates that the project is incomplete and the project is subject to asset accounting. The journal entry detail data creation unit updates the journal entry detail data when the incomplete project is completed, by transferring the account assigned the information identifying the project from the incomplete provisional account code to the completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data.

[0008] Furthermore, in the business support device according to the present invention, when the incomplete project is completed, the journal entry detail data creation unit updates the accounting year and month and journal entry date corresponding to the information identifying the project, based on the incomplete transfer data, the cost account master, and the journal entry detail data, and also updates the journal entry detail data by transferring the account corresponding to the information identifying the project from the incomplete provisional account code to the completed asset account code.

[0009] Furthermore, the business support device according to the present invention further comprises an asset transfer data creation unit that, when an incomplete project is completed, creates asset transfer data that associates accounting year and month, information identifying the project, account titles, and an amount which is an aggregate value of the cost accounting amount, based on the project data, the cost accounting data, and a work process master that associates the work processes and account titles; and the journal entry detail data creation unit is characterized in that, when an incomplete project is completed, it updates the journal entry detail data based on the incomplete transfer data, the cost account master, the journal entry detail data, and the asset transfer data.

[0010] Furthermore, in the business support device according to the present invention, when the incomplete project is completed, the incomplete transfer data creation unit updates the incomplete transfer data based on the project data, the cost accounting data, the work process master which associates the work processes and account titles, and the incomplete transfer data; the asset transfer data creation unit creates the asset transfer data based on the project data, the cost accounting data, and the work process master; and the journal entry detail data creation unit updates the journal entry detail data based on the incomplete transfer data, the cost account master, the journal entry detail data, and the asset transfer data.

[0011] Furthermore, the business support method according to the present invention is a business support method to be executed by a business support device equipped with a control unit, the control unit comprising: a project data reception step of registering project data associated with information identifying a project, an asset accounting classification indicating whether or not the project is subject to asset accounting, and a period set for the project; a cost accounting data reception step of registering cost accounting data associated with information identifying cost accounting, accounting date, information identifying the project, liability account classification, work process, and cost accounting amount; and an incomplete transfer data creation step of creating incomplete transfer data associated with the accounting year and month, information identifying the project, account title, and an amount which is an aggregate value of the cost accounting amount, based on the project data and the cost accounting data, and The method includes a journal entry detail data creation step, in which, based on the incomplete transfer data, cost accounts, and a cost account master that associates the incomplete transfer data, cost accounts, and incomplete provisional account codes, if the asset capitalization classification indicates that the project is incomplete and the project is subject to asset capitalization, the method creates journal entry detail data that associates the accounting year and month, journal entry date, information identifying the project, the account to which the incomplete provisional account code is set, and the amount, and the journal entry detail data creation step is characterized in that, when the incomplete project is completed, the journal entry detail data is updated by transferring the account corresponding to the information identifying the project from the incomplete provisional account code to the completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data.

[0012] Furthermore, the business support program according to the present invention is a business support program to be executed by a business support device equipped with a control unit, comprising: a project data reception step in which the control unit registers project data associated with information identifying a project, an asset accounting classification indicating whether or not the project is subject to asset accounting, and a period set for the project; a cost accounting data reception step in which the cost accounting data associated with information identifying cost accounting, accounting date, information identifying the project, liability account classification, work process, and cost accounting amount; and an incomplete transfer data creation step in which, based on the project data and the cost accounting data, incomplete transfer data is created that associates accounting year and month, information identifying the project, account title, and an amount which is an aggregate value of the cost accounting amount. The system is characterized in that, based on the incomplete transfer data, a cost account master that associates cost accounts and incomplete provisional account codes, if the asset capitalization classification indicates that the project is incomplete and the project is subject to asset capitalization, the system executes a journal entry detail data creation step that associates accounting year and month, journal entry date, information identifying the project, the account to which the incomplete provisional account code is set, and the amount, and if the incomplete project is completed, the journal entry detail data creation step updates the journal entry detail data by transferring the account corresponding to the information identifying the project from the incomplete provisional account code to the completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data. [Effects of the Invention]

[0013] This invention enables accurate accounting entries according to the type and progress of tasks, and has the effect of significantly reducing manual errors. [Brief explanation of the drawing]

[0014] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of the business support device in this embodiment. [Figure 2] Figure 2 is a workflow showing an example of the operations in this embodiment. [Figure 3] Figure 3 is a flowchart showing an example of the processing of the business support apparatus in this embodiment. [Figure 4] Figure 4 is a diagram showing an example of the processing of the business support apparatus in this embodiment. [Figure 5] Figure 5 is a diagram showing an example of the processing of the business support apparatus in this embodiment. [Figure 6] Figure 6 is a diagram showing an example of the processing of the business support apparatus in this embodiment. [Figure 7] Figure 7 is a diagram showing an example of the processing of the business support apparatus in this embodiment. [Figure 8] Figure 8 is a diagram showing an example of the processing of the business support apparatus in this embodiment. [Figure 9] Figure 9 is a diagram showing an example of the journal entries created from the cost accounting data as the acquisition logic for the journal entry creation process in Figure 8. [Figure 10] Figure 10 is a diagram showing an example of the journal entries created from the cost accounting data as the acquisition logic for the journal entry creation process in Figure 8. [Figure 11] Figure 11 is a diagram showing an example of the journal entries created from the construction provisional transfer data, completed cost data, and asset transfer data as the acquisition logic for the journal entry creation process in Figure 8. [Figure 12] Figure 12 is a diagram showing an example of the journal entries created from the construction provisional transfer data, completed cost data, and asset transfer data as the acquisition logic for the journal entry creation process in Figure 8. [Figure 13] Figure 13 is a diagram showing an example of the journal entries created from the construction provisional transfer data, completed cost data, and asset transfer data as the acquisition logic for the journal entry creation process in Figure 8. [Figure 14] Figure 14 is a diagram showing an example of the journal entries created from the construction provisional transfer data, completed cost data, and asset transfer data as the acquisition logic for the journal entry creation process in Figure 8.

Mode for Carrying Out the Invention

[0015] Hereinafter, embodiments of a business support apparatus, a business support method, and a business support program according to the present invention will be described in detail based on the drawings. Note that the present invention is not limited by this embodiment.

[0016] [1. Overview] First, the overview of the present invention will be described.

[0017] In IT companies, it is common for the same members to be involved in customer-oriented projects and in-house development projects in parallel, and it is necessary to appropriately distinguish between the two in terms of cost management. Work for customers is treated as an accounting item such as "labor cost", and in-house development is managed as a "software provisional account". Conventionally, this has been discriminated manually and journal entries have been made. This manual work not only takes time, but there is also a high risk of frequent errors in recording journal entries. In addition, the efficiency of the entire business also decreases, and especially during busy periods, the burden is great.

[0018] Also, at the end of a project, in a direct project for a customer, the cost is recorded as "cost of sales", but in an in-house development project, it is necessary to transfer it to the "intangible assets account". In addition, there are exceptional cases where it is transferred not to the "intangible assets account" but to accounting items such as selling, general and administrative expenses (SG&A) and repair expenses. For example, when "operation support" and "operation follow-up" etc. occurring within the same project are carried out as the operation and after-sales service of an operating system, these costs should be recorded as SG&A instead of the intangible assets account. Also, for small-scale repairs and improvements as part of operation support carried out within the same project, if they do not correspond to an increase in assets, they may be recorded as expenses for repair or improvement costs. Conventionally, such transfer work has been done manually, and there is a risk of errors especially at the timing when the subject needs to be changed according to the progress of the project, which may have an adverse effect on the accuracy of financial reports.

[0019] Therefore, in this invention, for example, account items to be used when an in-house development project is unfinished and when it is completed are registered in the cost account master, and a function is introduced in which the system automatically switches account items according to the progress of the project. As a result, in addition to the transfer of standard journal entries, work related to operational support and after-sales service is also automatically transferred to appropriate account items such as selling, general and administrative expenses and repair expenses. Furthermore, in the unfinished stage, a temporary account such as "software temporary account" is applied, and upon completion, the account is automatically transferred to an account such as "intangible asset account" or selling, general and administrative expenses / repair expenses.

[0020] This automation enables accurate accounting entries tailored to the type and progress of each task, significantly reducing manual errors. This, in turn, improves the transparency and reliability of accounting operations.

[0021] [2. Structure] An example of the configuration of the business support device 100 according to this embodiment will be described with reference to Figure 1, etc. Figure 1 is a block diagram showing an example of the configuration of the business support device 100.

[0022] The business support device 100 is built on a commercially available desktop personal computer. However, the business support device 100 is not limited to being built on a stationary information processing device such as a desktop personal computer; it may also be built on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0023] The business support device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each component of the business support device 100 is connected to communicate via any communication path.

[0024] The communication interface unit 104 connects the business support device 100 to the network 300 via communication devices such as routers and wired or wireless communication lines such as dedicated lines. The communication interface unit 104 has the function of communicating data with other devices via communication lines. Here, the network 300 has the function of connecting the business support 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). The data stored in the storage unit 106 may be stored in, for example, the server 200.

[0025] 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, a mouse, a microphone, or a monitor that works in conjunction with a mouse to provide pointing device functionality. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or mouse 112.

[0026] 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.

[0027] Furthermore, the storage unit 106 includes a receivables and payable account classification master 106a. For example, the receivables and payable account classification master 106a relates to the cost accounting of direct projects to suppliers and is a master that sets up records that associate account classifications with account titles. For example, the receivables and payable account classification master 106a associates the account classification "accounts payable" with the account title "accounts payable".

[0028] Furthermore, the storage unit 106 includes a work process master 106b. For example, the work process master 106b is a master in which records are set that associate work processes with account titles. For example, the work process master 106b associates the work process "requirements definition" with the account title "labor costs," and associates the work process "basic design" with the account title "labor costs." Also, the work process master 106b associates the work process "detailed design" with the account title "labor costs," and associates the work process "operation support" with the account title "adjusted selling, general and administrative expenses."

[0029] Furthermore, the storage unit 106 includes a cost account master 106c. For example, the cost account master 106c is a master that sets records associating cost accounts, end-of-month debit account codes, end-of-month credit account codes, incomplete temporary account codes (incomplete debit account codes, incomplete credit account codes), and completed asset account codes. The incomplete debit account codes and incomplete credit account codes are incomplete temporary account codes that are set as temporary accounts when a project is incomplete and the project is subject to asset accounting. The completed asset account code is a code that is set when the project is completed.

[0030] For example, Cost Account Master 106c associates the cost account "Labor Expenses," the end-of-month debit account code "Cost of Goods Sold," the end-of-month credit account code "Labor Expenses," the incomplete debit account code "Software in Progress," the incomplete credit account code "Labor Expenses," and the completed asset account code "Intangible Assets." Furthermore, Cost Account Master 106c associates the cost account "Adjusted Selling, General and Administrative Expenses," the end-of-month debit account code "Cost of Goods Sold," the end-of-month credit account code "Adjusted Selling, General and Administrative Expenses," the incomplete debit account code "Software in Progress," the incomplete credit account code "Adjusted Selling, General and Administrative Expenses," and the completed asset account code "Selling, General and Administrative Expenses." Here, "Adjusted Selling, General and Administrative Expenses" is a temporary account used to record temporary expenses that will not ultimately be capitalized, such as operational support and operational follow-up. When the journal entry creation process described later is performed, these expenses are appropriately transferred to Cost of Goods Sold, Assets, and Selling, General and Administrative Expenses.

[0031] Furthermore, the storage unit 106 includes a sales product master 106d. For example, the sales product master 106d pertains to sales of direct projects for customers and is a master that sets up records associating sales products and account titles. For example, the sales product master 106d associates the sales product "Daily Report System" with the account title "Sales Revenue".

[0032] Furthermore, the storage unit 106 includes a receivables and payable account classification master 106e. For example, the receivables and payable account classification master 106e pertains to sales of direct projects for customers and is a master that sets up records that associate account classifications and account titles. For example, the receivables and payable account classification master 106e associates the account classification "accounts receivable" with the account title "accounts receivable".

[0033] The control unit 102 is a CPU or similar component that comprehensively controls the business support 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. Functionally, the control unit 102 comprises a receiving unit 102a and a creation unit 102b. The processing of the receiving unit 102a and the creation unit 102b will be described later.

[0034] Here, we will explain an example of the work process with reference to Figure 2. Figure 2 is a workflow showing an example of the work process in this embodiment.

[0035] As shown in Figure 2, the following tasks are performed as needed. First, the sales department registers the project. After the project is registered, the operations department enters the expense details, and at this time, the expenses are allocated (entered) to the operations project. In addition, the operations department and the purchasing department submit settlement requests, and at this time, the expenses are allocated (entered) to the operations project. Furthermore, the operations department enters daily reports, and at this time, the expenses are allocated (entered) to the operations project. For example, in the monthly "cost accounting process," expenses are calculated according to the man-hours. Also, the sales department enters sales, and at this time, the sales revenue is allocated (entered) to the operations project.

[0036] Furthermore, as shown in Figure 2, the following tasks are performed on a monthly basis. First, the accounting department registers the completion of a project, and if the work project has been completed, the completion date is registered. After the project completion is registered, the accounting department performs cost accounting, and the costs are calculated at this time. Next, the accounting department creates journal entries, and journal entries are created from the data entered as needed and the data calculated on a monthly basis.

[0037] [3. Specific examples of processing] A specific example of the processing (business support processing) of the business support device of this embodiment will be described with reference to Figures 3 to 8.

[0038] [3.1 Business Support Processing] Now, with reference to Figure 3, an example of the processing of the business support device in this embodiment will be described. Figure 3 is a flowchart showing an example of the processing of the business support device 100 in this embodiment.

[0039] The processing performed by the business support device 100 in this embodiment can be divided, for example, into processing performed in the month of incompleteness and processing performed in the month of completion.

[0040] First, as shown in Figure 3, in the month in which the project is not yet completed, the following processes are carried out: project registration (step S101), cost accounting input (step S102), cost calculation (step S103), journal entry creation (step S104), and monthly finalization (step S105).

[0041] Next, as shown in Figure 3, in the month of completion, the following processes are performed: cost accounting input processing (step S106), sales input processing (step S107), project completion registration processing (step S108), cost calculation processing (step S109), and journal entry creation processing (step S110).

[0042] [3.2 Specific Examples of Business Support Processing] Here, with reference to Figures 4 to 8, specific examples of the project registration process (step S101), cost accounting input process (step S102), cost calculation process (step S103), journal entry creation process (step S104), monthly finalization process (step S105), cost accounting input process (step S106), sales input process (step S107), project completion registration process (step S108), cost calculation process (step S109), and journal entry creation process (step S110) shown in Figure 3 will be explained. Figures 4 to 8 are diagrams showing an example of the processing of the business support device in this embodiment.

[0043] First, as shown in Figure 4, in the project registration process for the incomplete month (step S101), the sales department registers the project. In this case, the reception unit 102a functions as the "project data reception unit." The reception unit 102a displays the project registration screen and accepts the project registration.

[0044] For example, suppose a user uses input device 112 to enter the project name "○○ Company Daily Report Management System Creation Project" as project identification information on the project registration screen. Here, the reception unit 102a automatically enters the project number "PJ0001" as project identification information. Furthermore, suppose the user uses input device 112 to enter the asset accounting classification "Not required" on the project registration screen, and enters the project period "2024 / 05 / 01~2024 / 06 / 30" as the period set for the project. In this case, as shown in Figure 4, the reception unit 102a registers the project identification information (project number "PJ0001", project name "○○ Company Daily Report Management System Creation Project"), asset accounting classification "Not required", and project period "2024 / 05 / 01~2024 / 06 / 30" in association with each other as project data in the storage unit 106.

[0045] For example, suppose a user uses input device 112 to enter the project name "Internal Human Resources System Creation Project" as project identification information into the project registration screen. Here, the reception unit 102a automatically enters the project number "PJ0002" as project identification information. Furthermore, suppose the user uses input device 112 to enter the asset accounting classification "Required" into the project registration screen, and enters the project period "2024 / 05 / 01~2024 / 06 / 30" into the project registration screen as the period set for the project. In this case, as shown in Figure 4, the reception unit 102a registers the project identification information (project number "PJ0002", project name "Internal Human Resources System Creation Project"), asset accounting classification "Required", and project period "2024 / 05 / 01~2024 / 06 / 30" in association with each other as project data in the storage unit 106.

[0046] Here, project data is data that manages the overall duration of the project, as well as the main sales representative, billing address, and customer. In the project registration process (step S101), the project completion date cannot be registered on the project registration screen, and the completion date is entered in the project completion registration process (step S108).

[0047] Furthermore, the asset capitalization category indicates whether or not the project is subject to asset capitalization. For asset capitalization categories, direct projects for clients are designated as "not required," and in-house development projects are designated as "required," which creates a transfer journal entry in the journal entry creation process (step S104).

[0048] Next, as shown in Figure 4, in the cost accounting input process for the incomplete month (step S102), the work unit inputs the cost accounting as an expense. In this case, the reception unit 102a functions as the "cost accounting data reception unit". The reception unit 102a displays the cost accounting header input screen and accepts the input of the cost accounting header.

[0049] In the cost accounting input process (step S102), cost accounting data is registered assuming that the upstream processes of requirements definition and basic design have been completed. In this case, the liability account classification is registered as accounts payable. Cost accounting data includes cost accounting header data and cost accounting detail data. Cost accounting header data (or cost header data) is data that manages the accounting date, etc. Cost accounting detail data (or cost detail data) is data that manages the work process, quantity, unit price, amount, etc.

[0050] For example, suppose a user enters the accounting date "2024 / 05 / 09" into the cost accounting header input screen using the input device 112. At this point, the cost accounting number "GEN0001" is automatically entered by the reception unit 102a as information to identify the cost accounting. In this case, as shown in Figure 4, the reception unit 102a registers the cost accounting number "GEN0001" and the accounting date "2024 / 05 / 09" in association with each other as cost accounting header data in the storage unit 106.

[0051] For example, suppose a user enters the accounting date "2024 / 05 / 10" into the cost accounting header input screen using the input device 112. At this point, the cost accounting number "GEN0002" is automatically entered by the reception unit 102a as information to identify the cost accounting. In this case, as shown in Figure 4, the reception unit 102a registers the cost accounting number "GEN0002" and the accounting date "2024 / 05 / 10" in association with each other as cost accounting header data in the storage unit 106.

[0052] Here, when cost accounting header data is registered, the reception unit 102a displays the cost accounting details input screen and accepts the input of cost accounting details. In this embodiment, the reception unit 102a registers the cost accounting details data in the storage unit 106 based on the project data, the cost accounting header data, the accounts receivable / payable account classification master 106a, and the work process master 106b.

[0053] For example, the cost accounting details data is automatically entered by the reception unit 102a with the cost accounting header data cost accounting number "GEN0001" and the sequence numbers SEQ "001" and "002". Now, suppose the user uses the input device 112 to enter the project number "PJ0001" into the cost accounting details input screen. Furthermore, suppose the user uses the input device 112 to enter the account classification "Accounts Payable" from the accounts receivable / payable account classification master 106a, the work processes "Requirements Definition" and "Basic Design" from the work process master 106b, and the cost accounting amounts "¥400,000" and "¥200,000" into the cost accounting details input screen. In this case, as shown in Figure 4, the reception unit 102a registers the following as cost accounting detail data in the storage unit 106, associating them with cost accounting number "GEN0001", SEQ "001", "002", project number "PJ0001", liability account classification "accounts payable", work process "requirements definition", "basic design", and cost accounting amount "¥400,000" and "¥200,000".

[0054] For example, the cost accounting details data is automatically entered by the reception unit 102a with the cost accounting header data cost accounting number "GEN0002" and the sequence numbers SEQ "001" and "002". Now, suppose the user uses the input device 112 to enter the project number "PJ0002" into the cost accounting details input screen. Furthermore, suppose the user uses the input device 112 to enter the account classification "Accounts Payable" from the accounts receivable / payable account classification master 106a, the work processes "Requirements Definition" and "Basic Design" from the work process master 106b, and the cost accounting amounts "¥200,000" and "¥200,000" into the cost accounting details input screen. In this case, as shown in Figure 4, the reception unit 102a registers the following as cost accounting detail data in the storage unit 106, associating them with cost accounting number "GEN0002", SEQ "001", "002", project number "PJ0002", liability account classification "accounts payable", work process "requirements definition", "basic design", and cost accounting amount "¥200,000", "¥200,000".

[0055] In this manner, the reception unit 102a registers cost accounting data (cost accounting header data, cost accounting detail data) that associates information identifying the cost accounting (cost accounting number "GEN0001", "GEN002"), accounting date "2024 / 05 / 09", "2024 / 05 / 10", project identification information (project number "PJ0001", "PJ0002"), liability account classification "accounts payable", work process "requirements definition", "basic design", and cost accounting amount.

[0056] Next, as shown in Figure 4, the accounting department performs cost accounting during the cost accounting process for the incomplete month (step S103). In this case, the creation unit 102b functions as the "incomplete transfer data creation unit." During the cost accounting process (step S103), the user does not need to input any data; the incomplete transfer data (construction / provisional transfer data) shown below is automatically created and registered in the storage unit 106. The creation unit 102b may also display a screen showing the created construction / provisional transfer data in response to a user request.

[0057] In the cost accounting process (step S103), all projects are referenced, and data matching the conditions is created. In this embodiment, it is assumed that the conditions for creating construction in progress transfer data are met. For example, the amounts for the same account are aggregated in the cost table (cost accounting data in this embodiment) associated with the project that meets the conditions. For example, construction in progress transfer data is created when the asset accounting category of the project data is a construction in progress project and the completion date of the project data is "NULL".

[0058] For example, the creation unit 102b creates incomplete transfer data (construction in progress transfer data) based on project data, cost accounting data (cost accounting header data, cost accounting detail data), and work process master 106b. Specifically, the creation unit 102b creates construction transfer data that associates the accounting year and month "2024 / 05", project identification information (project number "PJ0002"), account title "labor costs", and the aggregated amount of cost accounting "¥400,000" based on the project number "PJ0002" in the project data, the accounting date "2024 / 05 / 10" in the cost accounting header data, the "labor costs" corresponding to the work processes "requirements definition" and "basic design" in the work process master 106b, the cost accounting amount "¥200,000" corresponding to SEQ "001" of cost accounting number "GEN002" in the cost accounting detail data, and the cost accounting amount "¥200,000" corresponding to SEQ "002" of cost accounting number "GEN002" in the cost accounting detail data.

[0059] The amount "¥400,000" in the construction transfer data is the total amount aggregated for each account in relation to the cost accounting data linked to project no. "PJ0002". For example, it is the aggregate value of the cost accounting amount "¥200,000" corresponding to SEQ "001" of cost accounting number "GEN002" and the cost accounting amount "¥200,000" corresponding to SEQ "002" of cost accounting number "GEN002".

[0060] Next, as shown in Figure 5, in the journal entry creation process for the incomplete month (step S104), the accounting department creates the journal entries. In this case, the creation unit 102b functions as the "journal entry detail data creation unit". In the journal entry creation process (step S104), the user does not need to input any data; the journal entry detail data shown below is automatically created and registered in the storage unit 106. The creation unit 102b may also display a screen showing the created journal entry detail data in response to a user's request for display.

[0061] In this embodiment, journal entries are created from the cost and sales data entered so far, as well as the data calculated by cost accounting. For reference, the acquisition logic is shown in Figure 9 (Journal entries created from cost accounting data: 12-1.) and Figure 12 (Journal entries created from provisional transfer data: 12-3.). The journal entry detail data is data that manages information such as the journal entry date, account title, and amount.

[0062] For example, the creation unit 102b creates journal entry detail data based on project data, cost accounting data (cost accounting header data, cost accounting detail data), incomplete transfer data (construction in progress transfer data), accounts receivable / payable account classification master 106a, work process master 106b, and cost account master 106c. In the following example, the source voucher number is managed to trace the voucher into which the data was entered. Also, in the following example, the incomplete transfer data (construction in progress transfer data) created in the cost accounting process (step S103) is automatically numbered because there is no source voucher.

[0063] For example, on the journal entry date "2024 / 05 / 30", the creation unit 102b uses the project data project number "PJ0001", asset accounting classification "Not required", cost accounting header data cost accounting number "GEN0001", accounting date "2024 / 05 / 09", account title "Accounts Payable" from the accounts receivable / payable account classification master 106a, "Labor Costs" corresponding to the work processes "Requirements Definition" and "Basic Design" from the work process master 106b, and cost accounting number "GEN" from the cost accounting detail data. Based on the cost amounts "¥400,000" and "¥200,000" corresponding to the SEQ "001" and "002" of "0001", a journal entry detail is created that associates the accounting year and month "2024 / 05", source voucher number "GEN0001", debit / credit "Debit", "Credit", journal entry date "2024 / 05 / 30", project number "PJ0001", account titles "Labor Expenses", "Accounts Payable", and the total amount of cost amounts "¥600,000".

[0064] For example, on the journal entry date "2024 / 05 / 30", the creation unit 102b uses the project data's project number "PJ0002", asset accounting classification "Required", cost accounting header data's cost accounting number "GEN0002", accounting date "2024 / 05 / 10", account title "Accounts Payable" from the accounts receivable / payable account classification master 106a, "Labor Costs" corresponding to the work processes "Requirements Definition" and "Basic Design" from the work process master 106b, and cost accounting number "GEN" from the cost accounting detail data. Based on the cost amounts "¥200,000" and "¥200,000" corresponding to SEQ "001" and "002" of "0002", a journal entry detail is created that associates the accounting year and month "2024 / 05", source voucher number "GEN0002", debit / credit "Debit", "Credit", journal entry date "2024 / 05 / 30", project number "PJ0002", account titles "Labor Expenses", "Accounts Payable", and the total amount of cost amounts "¥400,000".

[0065] For example, on the journal entry date "2024 / 05 / 30", the creation unit 102b creates journal entry detail data that associates the project number "PJ0002" and asset accounting classification "Required" from the project data with the accounting year and month "2024 / 05", account title "Labor Expenses", and amount "¥400,000" from the incomplete transfer data (construction provisional transfer data) with the cost title "Labor Expenses", incomplete debit account code "Software Provisional Account", and incomplete credit account code "Labor Expenses" from the cost account master 106c, with the accounting year and month "2024 / 05", automatically assigned source voucher number "2405001", debit / credit "Debit", "Credit", journal entry date "2024 / 05 / 30", project number "PJ0002", account title "Software Provisional Account", "Labor Expenses", and amount "¥400,000".

[0066] Next, as shown in Figure 5, in the monthly finalization process for the incomplete month (step S105), the accounting department performs the monthly finalization. In this case, the creation unit 102b performs a process to advance the accounting year and month by one month. In the monthly finalization process (step S105), the accounting year and month automatically advance by one month without the user having to input any data.

[0067] As described above, in the business support device 100 of this embodiment, when a project is incomplete and the asset accounting classification indicates "necessary" (i.e., when the project is subject to asset accounting), it creates journal entry detail data that associates the accounting year and month "2024 / 05", journal entry date "2024 / 05 / 30", project identification information (project no. "PJ0002"), incomplete temporary account codes (incomplete debit account code "Software Temporary Account", incomplete credit account code "Labor Costs") which are set as temporary accounts, and the amount "¥400,000". In this way, the business support device 100 of this embodiment adds a classification to the project data to determine whether it is for a customer or for in-house development, and introduces a mechanism to automatically select and record the appropriate journal entry account. With this mechanism, the business support device 100 of this embodiment does not require manual discrimination when making journal entries, and the accuracy and speed of journal entry creation can be greatly improved. As a result, the business support device 100 in this embodiment can achieve overall efficiency improvements in accounting operations and a significant reduction in journal entry errors.

[0068] Next, as shown in Figure 6, in the cost accounting input process for the completion month (step S106), the work unit inputs the cost accounting as an expense. In this case, the reception unit 102a functions as the "cost accounting data reception unit". The reception unit 102a displays the cost accounting header input screen and accepts the input of the cost accounting header.

[0069] In the cost accounting input process (step S106), cost accounting data is registered as if the work process involved detailed design and operational support for downstream processes. In this case, the liability account classification is registered as accounts payable. As explained above, cost accounting data includes cost accounting header data and cost accounting detail data.

[0070] For example, suppose a user enters the accounting date "2024 / 06 / 09" into the cost accounting header input screen using the input device 112. At this point, the cost accounting number "GEN0003" is automatically entered by the reception unit 102a as information to identify the cost accounting. In this case, as shown in Figure 6, the reception unit 102a registers the cost accounting number "GEN0003" and the accounting date "2024 / 06 / 09" in association with each other as cost accounting header data in the storage unit 106.

[0071] For example, suppose a user enters the accounting date "2024 / 06 / 10" into the cost accounting header input screen using the input device 112. At this point, the cost accounting number "GEN0004" is automatically entered by the reception unit 102a as information to identify the cost accounting. In this case, as shown in Figure 6, the reception unit 102a registers the cost accounting number "GEN0004" and the accounting date "2024 / 06 / 10" in association with each other as cost accounting header data in the storage unit 106.

[0072] When cost accounting header data is registered, the reception unit 102a displays the cost accounting details input screen and accepts the input of cost accounting details. In this embodiment, the reception unit 102a registers the cost accounting details data in the storage unit 106 based on the project data, the accounts receivable / payable account classification master 106a, and the work process master 106b.

[0073] For example, the cost accounting details data is automatically entered by the reception unit 102a with the cost accounting header data cost accounting number "GEN0003" and the sequence numbers SEQ "001" and "002". Now, suppose the user uses the input device 112 to enter the project number "PJ0001" into the cost accounting details input screen. Furthermore, suppose the user uses the input device 112 to enter the account classification "Accounts Payable" from the accounts receivable / payable account classification master 106a, the work processes "Detailed Design" and "Operation Support" from the work process master 106b, and the cost accounting amounts "¥400,000" and "¥300,000" into the cost accounting details input screen. In this case, as shown in Figure 6, the reception unit 102a registers the following as cost accounting detail data in the storage unit 106, associating them with cost accounting number "GEN0003", SEQ "001", "002", project number "PJ0001", liability account classification "accounts payable", work process "detailed design", "operation support", and cost accounting amount "¥400,000" and "¥300,000".

[0074] For example, the cost accounting details data is automatically entered by the reception unit 102a with the cost accounting header data cost accounting number "GEN0004" and the sequence numbers SEQ "001" and "002". Now, suppose the user uses the input device 112 to enter the project number "PJ0002" into the cost accounting details input screen. Furthermore, suppose the user uses the input device 112 to enter the account classification "Accounts Payable" from the accounts receivable / payable account classification master 106a, the work processes "Detailed Design" and "Operation Support" from the work process master 106b, and the cost accounting amounts "¥400,000" and "¥100,000" into the cost accounting details input screen. In this case, as shown in Figure 6, the reception unit 102a registers the following as cost accounting detail data in the storage unit 106, associating them with cost accounting number "GEN0004", SEQ "001", "002", project number "PJ0002", liability account classification "accounts payable", work process "detailed design", "operation support", and cost accounting amount "¥400,000" and "¥100,000".

[0075] In this manner, the reception unit 102a registers cost accounting data (cost accounting header data, cost accounting detail data) that associates information identifying the cost accounting (cost accounting number "GEN0003", "GEN004"), accounting date "2024 / 06 / 09", "2024 / 06 / 10", information identifying the project (project number "PJ0001", "PJ0002"), liability account classification "accounts payable", work process "detailed design", "operation support", and cost accounting amount.

[0076] Next, as shown in Figure 6, in the sales entry process for the completion month (step S107), the sales department enters the sales as sales revenue. In this case, the reception unit 102a displays the sales header input screen and accepts the input of the sales header.

[0077] In the sales entry process (step S107), sales are entered for a direct project for a customer (project number "PJ0001"). Note that sales are not entered for the in-house development project (project number "PJ0002") as it is for internal use. The sales header data manages the sales date, project number, etc. The sales detail data manages the breakdown of the sales slip, such as the sold items, sales amount, and sales consumption tax. The collection schedule data manages the breakdown of the invoice, such as the accounts receivable category and the scheduled sales amount.

[0078] For example, suppose a user enters the sales date "2024 / 06 / 20" into the sales header input screen using the input device 112. At this point, the sales number "URI0001" is automatically entered by the reception unit 102a as information to identify the sales. In this case, as shown in Figure 6, the reception unit 102a registers the sales number "URI0001" and the sales date "2024 / 06 / 20" in association with each other as sales header data in the storage unit 106.

[0079] When sales header data is registered, the reception unit 102a displays the sales details input screen and accepts the input of sales details. In this embodiment, the reception unit 102a registers the sales details data in the storage unit 106 based on the project data, sales header data, and sales product master 106d.

[0080] For example, the sales details data is automatically entered by the reception unit 102a with the sales header data sales number "URI0001" and sales details SEQ "001". Now, suppose the user uses the input device 112 to enter the project number "PJ0001" into the cost accounting details input screen. Furthermore, suppose the user uses the input device 112 to enter the sales product "Daily Report System" and the sales amount "¥10,000,000" from the sales product master 106d into the sales details input screen. In this case, as shown in Figure 6, the reception unit 102a registers the sales number "URI0001", sales details SEQ "001", sales product "Daily Report System", and sales amount "¥10,000,000" as sales details data in the storage unit 106.

[0081] When sales detail data is registered, the reception unit 102a displays the collection schedule input screen and accepts the input of the collection schedule. In this embodiment, the reception unit 102a registers the collection schedule data in the storage unit 106 based on the sales detail data and the accounts receivable / payable account classification master 106e.

[0082] For example, the collection schedule data is automatically entered by the reception unit 102a, including the sales number "URI0001" from the sales details data, the sales details SEQ "001", and the collection schedule SEQ "001". Now, suppose the user uses the input device 112 to enter the account category "Accounts Receivable" from the Accounts Receivable / Payable Account Category Master 106e and the sales schedule amount "¥10,000,000" into the collection schedule input screen. In this case, as shown in Figure 6, the reception unit 102a registers the sales number "URI0001", sales details SEQ "001", collection schedule SEQ "001", account category "Accounts Receivable", and sales schedule amount "¥10,000,000" as collection schedule data in the storage unit 106.

[0083] Next, as shown in Figure 7, in the project completion registration process for the month of completion (step S108), the accounting department registers the completion of the project. In this case, the reception unit 102a displays the project registration screen and accepts the project completion registration.

[0084] For example, suppose a user uses the input device 112 to input project data that associates project identification information (Project No. "PJ0001", Project name "○○ Company Daily Report Management System Creation Project"), asset accounting classification "Not required", and project period "2024 / 05 / 01~2024 / 06 / 30", and enters the project completion date "2024 / 06 / 25" into the project registration screen. In this case, as shown in Figure 7, the reception unit 102a registers the project data in the storage unit 106, associating project identification information (Project No. "PJ0001", Project name "○○ Company Daily Report Management System Creation Project"), asset accounting classification "Not required", project period "2024 / 05 / 01~2024 / 06 / 30", and completion date "2024 / 06 / 25".

[0085] For example, suppose a user uses the input device 112 to input project data that associates project identification information (project no. "PJ0002", project name "Internal HR System Creation Project"), asset accounting classification "Required", and project period "2024 / 05 / 01~2024 / 06 / 30", and enters the project completion date "2024 / 06 / 25" into the project registration screen. In this case, as shown in Figure 7, the reception unit 102a registers the project data in the storage unit 106, associating project identification information (project no. "PJ0002", project name "Internal HR System Creation Project"), asset accounting classification "Required", project period "2024 / 05 / 01~2024 / 06 / 30", and completion date "2024 / 06 / 25".

[0086] Next, as shown in Figure 7, cost accounting is performed by the accounting department during the cost accounting process for the completion month (step S109). In this case, the creation unit 102b functions as the "completion transfer data creation unit". During the cost accounting process (step S109), the construction progress transfer data, completion cost data, and asset transfer data shown below are automatically created and registered in the storage unit 106 without the user having to input any data. The creation unit 102b may also display a screen showing the created construction progress transfer data, completion cost data, and asset transfer data in response to a user's display request.

[0087] In the cost accounting process (step S109), all projects are referenced and data that meets the conditions is created. In this embodiment, it is assumed that the conditions are met for creating construction work transfer data similar to the previous month, as well as completed cost data and asset transfer data. For example, the construction work transfer data is the same as the construction work transfer data of the previous month, but in the completion month, asset transfer journal entries are created from asset transfer data, so although this data is created, journal entries are not created using this data (data up to the previous month is used). Completed cost data is created when the asset accounting classification of the project data is "direct project" and the completion date of the project data is "NULL". Asset transfer data is created when the asset accounting classification of the project data is "construction work project" and the completion date of the project data is "NULL".

[0088] First, when an incomplete internal project (internal development project) is completed, the creation unit 102b updates the incomplete transfer data (construction in progress transfer data) as follows:

[0089] For example, the creation unit 102b creates construction work transfer data based on project data, cost accounting data (cost accounting header data, cost accounting detail data), and work process master 106b. Specifically, the creation unit 102b creates construction transfer data that associates the accounting year and month "2024 / 06", project identification information (project no. "PJ0002"), account titles "labor costs", "adjusted selling and administrative expenses", and aggregated cost amounts "¥400,000" and "¥100,000" with the project no. "PJ0002" from the project data, the accounting date "2024 / 06 / 10" from the cost accounting header data, "labor costs" and "adjusted selling and administrative expenses" corresponding to the work processes "detailed design" and "operation support" in the work process master 106b, respectively, the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN004" in the cost accounting detail data, and the cost accounting amount "¥100,000" corresponding to SEQ "002" of cost accounting number "GEN004" in the cost accounting detail data.

[0090] The amount "¥400,000" corresponding to the account "Labor Expenses" in the Construction Work Transfer Data is the amount aggregated for each account in accounting month "2024 / 06" for cost accounting data linked to project no. "PJ0002". For example, it is the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN004".

[0091] Next, when an unfinished external project (a direct project for a client) is completed, the creation unit 102b creates the completed cost data as follows:

[0092] For example, the creation unit 102b creates completed cost data based on project data, cost accounting data (cost accounting header data, cost accounting detail data), and work process master 106b. Specifically, the creation unit 102b uses the project number "PJ0001" from the project data, the accounting date "2024 / 06 / 09" from the cost accounting header data, the "labor costs" and "adjusted selling and administrative expenses" corresponding to the work processes "detailed design" and "operation support" respectively in the work process master 106b, the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN001" in the cost accounting detail data, and the cost accounting amount "¥200,000" corresponding to SEQ "002" of cost accounting number "GEN001" in the cost accounting detail data, and Based on the cost amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN003" in the cost accounting details data, and the cost amount "¥300,000" corresponding to SEQ "002" of cost accounting number "GEN003" in the cost accounting details data, complete cost data is created that associates the accounting year and month "2024 / 06", project identification information (project no. "PJ0001"), account titles "labor costs", "adjusted selling, general and administrative expenses", and the aggregated amounts of cost accounting amounts "¥1,000,000" and "¥300,000".

[0093] The amount "¥1,000,000" corresponding to the account "Labor Costs" in the completed cost data is the sum of the amounts aggregated for each account for the cost accounting data linked to project No. "PJ0001" so far. For example, it is the sum of the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN001", the cost accounting amount "¥200,000" corresponding to SEQ "002" of cost accounting number "GEN001", and the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN003". The amount "¥300,000" corresponding to the account "Adjusted Selling, General and Administrative Expenses" in the completed cost data is the amount aggregated for each account for the cost accounting data linked to project No. "PJ0001" up to this point. For example, it is the cost accounting amount "¥300,000" corresponding to SEQ "002" of cost accounting number "GEN003".

[0094] Next, when an incomplete internal project (internal development project) is completed, the creation unit 102b creates asset transfer data as follows:

[0095] For example, the creation unit 102b creates asset transfer data based on project data, cost accounting data (cost accounting header data, cost accounting detail data), and work process master 106b. Specifically, the creation unit 102b creates asset transfer data that associates the accounting year and month "2024 / 06", project identification information (project number "PJ0002"), account titles "labor costs", "adjusted selling and administrative expenses", and aggregated cost amounts "¥400,000" and "¥100,000" based on the project number "PJ0002" in the project data, the accounting date "2024 / 06 / 10" in the cost accounting header data, the "labor costs" and "adjusted selling and administrative expenses" corresponding to the work processes "detailed design" and "operation support" in the work process master 106b, the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN004" in the cost accounting detail data, and the cost accounting amount "¥100,000" corresponding to SEQ "002" of cost accounting number "GEN004" in the cost accounting detail data.

[0096] The amount "¥400,000" corresponding to the account "Labor Expenses" in the asset transfer data is the amount aggregated by account for the cost accounting data linked to project No. "PJ0002" in accounting month "2024 / 06". For example, it is the cost accounting amount "¥400,000" corresponding to SEQ "001" of cost accounting number "GEN004". The amount "¥100,000" corresponding to the account "Adjusted Selling, General and Administrative Expenses" in the asset transfer data is the amount aggregated by account for the cost accounting data linked to project No. "PJ0002" in accounting month "2024 / 06". For example, it is the cost accounting amount "¥100,000" corresponding to SEQ "002" of cost accounting number "GEN004".

[0097] Next, as shown in Figure 8, the accounting department creates the journal entries during the journal entry creation process for the month of completion (step S110). In this case, the creation unit 102b functions as the "journal entry detail data creation unit". During the journal entry creation process (step S110), the user does not need to input any data; the journal entry detail data shown below is automatically created and registered in the storage unit 106. The creation unit 102b may also display a screen showing the created journal entry detail data in response to a user request.

[0098] The creation unit 102b updates the journal entry details data as follows when an incomplete external project (direct project for a client) and an incomplete internal project (internal development project) are completed. For reference, the acquisition logic is shown in Figure 9 (Journal entries created from cost accounting data: 12-1.), Figure 10 (Journal entries created from cost accounting data: 12-2.), and Figures 11 to 14 (Journal entries created from construction in progress transfer data, completed cost data, and asset transfer data: 12-3.).

[0099] For example, the creation unit 102b creates journal entry detail data based on project data, cost accounting data (cost accounting header data, cost accounting detail data), construction progress transfer data, completed cost data, asset transfer data, accounts receivable / payable account classification master 106a, work process master 106b, cost account master 106c, sales product master 106d, and accounts receivable / payable account classification master 106e. In the following example, the source voucher number is managed to trace the voucher into which the data was entered. Also, in the following example, the construction progress transfer data, completed cost data, and asset transfer data created in the cost accounting process (step S109) are automatically numbered because there is no source voucher.

[0100] For example, on the journal entry date "2024 / 06 / 30", the creation unit 102b uses the project data's project number "PJ0001", asset accounting category "Not required", the cost accounting header data's cost accounting number "GEN0003", accounting date "2024 / 06 / 09", the account "Accounts payable" from the accounts receivable / payable account classification master 106a, the "Labor costs" corresponding to the work process "Detailed design" from the work process master 106b, and the cost accounting details data. Based on the cost amount "¥400,000" corresponding to SEQ "001" of the upper number "GEN0003", create journal entry detail data that associates the accounting year and month "2024 / 06", source voucher number "GEN0003", debit / credit "Debit", "Credit", journal entry date "2024 / 06 / 30", project number "PJ0001", account titles "Labor Expenses", "Accounts Payable", and the total cost amount "¥400,000".

[0101] For example, on the journal entry date "2024 / 06 / 30", the creation unit 102b uses the project data project number "PJ0001", asset accounting category "Not required", the cost accounting header data cost accounting number "GEN0003", accounting date "2024 / 06 / 09", the account "Accounts Payable" from the accounts receivable / payable account classification master 106a, the "Adjusted Selling and Administrative Expenses" corresponding to the work process "Operation Support" from the work process master 106b, and the cost accounting details data cost accounting Based on the cost amount "¥300,000" corresponding to SEQ "002" of the upper number "GEN0003", create journal entry detail data that associates the accounting year and month "2024 / 06", source voucher number "GEN0003", debit / credit "Debit", "Credit", journal entry date "2024 / 06 / 30", project number "PJ0001", account titles "Adjusted Selling, General and Administrative Expenses", "Accounts Payable", and the aggregated cost amount "¥300,000".

[0102] For example, on the journal entry date "2024 / 06 / 30", the creation unit 102b uses the project number "PJ0002" and asset accounting classification "Required" from the project data, the cost accounting number "GEN0004" and accounting date "2024 / 06 / 09" from the cost accounting header data, the account "Accounts Payable" from the accounts receivable / payable account classification master 106a, the "Labor Costs" corresponding to the work process "Detailed Design" from the work process master 106b, and the cost accounting details data. Based on the cost amount "¥400,000" corresponding to SEQ "001" of the upper number "GEN0004", create journal entry detail data that associates the accounting year and month "2024 / 06", source voucher number "GEN0004", debit / credit "Debit", "Credit", journal entry date "2024 / 06 / 30", project number "PJ0002", account titles "Labor Expenses", "Accounts Payable", and the total cost amount "¥400,000".

[0103] For example, on the journal entry date "2024 / 06 / 30", the creation unit 102b uses the project number "PJ0002" and asset accounting classification "Required" from the project data, the cost accounting number "GEN0004" and accounting date "2024 / 06 / 09" from the cost accounting header data, the account "Accounts Payable" from the accounts receivable / payable account classification master 106a, the "Adjusted Selling and Administrative Expenses" corresponding to the work process "Operation Support" from the work process master 106b, and the cost accounting details data. Based on the cost amount "¥100,000" corresponding to SEQ "002" of the upper number "GEN0004", create journal entry detail data that associates the accounting year and month "2024 / 06", source voucher number "GEN0004", debit / credit "Debit", "Credit", journal entry date "2024 / 06 / 30", project number "PJ0002", account titles "Adjusted Selling, General and Administrative Expenses", "Accounts Payable", and the aggregated cost amount "¥100,000".

[0104] For example, on the journal entry date "2024 / 06 / 30", the creation unit 102b creates journal entry detail data that associates the project number "PJ0001" and asset accounting classification "Not required" from the project data, the sales number "URI0001" and sales date "2024 / 06 / 20" from the sales header data, the account title "Sales" from the sales product master 106d, the account title "Accounts Receivable" from the accounts receivable / payable account classification master 106e, and the sales amount "¥10,000,000" from the sales detail data with the accounting year and month "2024 / 06", source document number "URI0001", debit / credit "Debit", "Credit", journal entry date "2024 / 06 / 30", project number "PJ0001", account titles "Accounts Receivable", "Sales", and the sales amount "¥10,000,000".

[0105] For example, on the journal entry date "2024 / 06 / 30", creation unit 102b uses the project data's project number "PJ0001", asset accounting classification "Not required", the completed cost data's accounting year and month "2024 / 06", project number "PJ0001", account "Labor Expenses", amount "¥1,000,000", and the cost account master 106c's cost account "Labor Expenses", and the end-of-month debit account code Based on the "Cost of Goods Sold" account code and the end-of-month credit account code "Labor Expenses," a journal entry detail is created that associates the accounting year and month "2024 / 06," the automatically assigned source voucher number "2406001," the debit / credit entries "Debit" and "Credit," the journal entry date "2024 / 06 / 30," the project number "PJ0001," the accounts "Cost of Goods Sold" and "Labor Expenses," and the amount "¥1,000,000."

[0106] For example, on the journal entry date "2024 / 06 / 30", creation unit 102b uses the project data's project number "PJ0001", asset accounting classification "Not required", the completed cost data's accounting year and month "2024 / 06", project number "PJ0001", account "Adjusted Selling and General Administrative Expenses", amount "¥300,000", and the cost account master 106c's cost account "Adjusted Selling and General Administrative Expenses", and the ending debit account code Based on the "Cost of Goods Sold" account and the end-of-month credit account code "Adjusted Selling, General and Administrative Expenses," a journal entry detail is created that associates the accounting year and month "2024 / 06," the automatically assigned source voucher number "2406001," the debit / credit entries "Debit" and "Credit," the journal entry date "2024 / 06 / 30," the project number "PJ0001," the account titles "Cost of Goods Sold" and "Adjusted Selling, General and Administrative Expenses," and the amount "¥300,000."

[0107] For example, on the journal entry date "2024 / 06 / 30", creation unit 102b uses the project data's project number "PJ0002", asset accounting category "Required", the construction in progress transfer data's accounting year and month "2024 / 05", project number "PJ0002", account "Labor Expenses", amount "¥400,000", and the cost account master 106c's cost account "Labor Expenses", incomplete debit account code "Software". Based on the "Temporary Account" and the completed asset account code "Intangible Asset Account," create journal entry detail data that associates the accounting year and month "2024 / 06," the automatically assigned source document number "2406002," the debit / credit "Debit" and "Credit," the journal entry date "2024 / 06 / 30," the project number "PJ0002," the account titles "Intangible Asset Account" and "Software Temporary Account," and the amount "¥400,000."

[0108] For example, on the journal entry date "2024 / 06 / 30", creation unit 102b uses the project data project number "PJ0002", asset accounting classification "Required", the asset transfer data accounting year and month "2024 / 06", project number "PJ0002", account "Labor Expenses", amount "¥400,000", and the cost account master 106c cost account "Labor Expenses", incomplete credit account code " Based on "Labor Expenses" and the completed asset account code "Intangible Assets Account," create journal entry detail data that associates the accounting year and month "2024 / 06," the automatically assigned source voucher number "2406003," the debit / credit "Debit" and "Credit," the journal entry date "2024 / 06 / 30," the project number "PJ0002," the account titles "Intangible Assets Account" and "Labor Expenses," and the amount "¥400,000."

[0109] For example, on the journal entry date "2024 / 06 / 30", creation unit 102b uses the project data project number "PJ0002", asset accounting category "Required", the asset transfer data accounting year and month "2024 / 06", project number "PJ0002", account "Adjusted Selling and General Administrative Expenses", amount "¥100,000", and the cost account master 106c cost account "Adjusted Selling and General Administrative Expenses", incomplete credit account Based on the code "Adjusted SG&A Expenses" and the completed asset account code "SG&A Expenses," create journal entry detail data that associates the accounting year and month "2024 / 06," the automatically assigned source voucher number "2406003," the debit / credit "Debit" and "Credit," the journal entry date "2024 / 06 / 30," the project number "PJ0002," the account titles "SG&A Expenses" and "Adjusted SG&A Expenses," and the amount "¥100,000."

[0110] As described above, in this embodiment, when an incomplete in-house project (in-house development project) is completed, the business support device 100 creates asset transfer data based on project data, cost accounting data (cost accounting header data, cost accounting detail data), and work process master 106b. Based on the construction in progress transfer data, cost account master 106c, journal entry detail data, and asset transfer data, it updates the accounting year and month and journal entry date corresponding to project No. "PJ0002," and also updates the journal entry detail data by transferring the account corresponding to project No. "PJ0002" from the incomplete temporary account code (incomplete debit account code "Software Temporary Account," incomplete credit account code "Labor Costs") to the completed asset account code "Intangible Asset Account." Thus, in this embodiment, the business support device 100 registers account items used when incomplete and completed for in-house development projects in the cost account master, and introduces a function that automatically switches account items according to the progress of the project. This enables not only the transfer of standard journal entries, but also the automatic transfer of work related to operational support and after-sales service to appropriate accounts such as selling, general and administrative expenses and repair expenses. Furthermore, in the incomplete stage, temporary accounts such as "software temporary account" are applied, and upon completion, the funds are automatically transferred to accounts such as "intangible asset account" or selling, general and administrative expenses / repair expenses. This automation allows the business support device 100 in this embodiment to make accurate journal entries according to the type and progress of the work, and significantly reduces manual errors. As a result, the business support device 100 in this embodiment can improve the transparency and reliability of accounting operations.

[0111] [4. 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.

[0112] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0113] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0114] [5. 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.

[0115] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically by known methods.

[0116] 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.

[0117] Furthermore, with respect to the business support device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0118] For example, the processing functions of the business support 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 the information processing device to execute the processing described in this embodiment, and is mechanically read by the business support 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.

[0119] Furthermore, this computer program may be stored on an application program server connected to the business support device 100 via any network, and it is possible to download all or part of it as needed.

[0120] 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.

[0121] 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.

[0122] 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.

[0123] Furthermore, the business support 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 business support device 100 may be implemented by installing software (including programs or data, etc.) that enables the processing described in this embodiment on the device.

[0124] 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]

[0125] This invention is useful in industries that handle projects, such as IT businesses and construction businesses, including external and internal projects. [Explanation of Symbols]

[0126] 100 Business support equipment 102 Control Unit 102a Reception Desk 102b Creation Department 104 Communication Interface Section 106 Storage section 106a Accounts Receivable and Payable Account Classification Master 106b Work Process Master 106c Cost Account Master 106d Sales Product Master 106e Accounts Receivable / Payable Classification Master 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks

Claims

1. A business support device equipped with a control unit, The control unit, A project data receiving unit registers project data that associates information identifying the project, an asset accounting classification indicating whether or not the project is subject to asset accounting, and a period set for the project. A cost accounting data receiving unit registers cost accounting data that associates information identifying cost accounting, accounting date, information identifying the project, liability account classification, work process, and cost accounting amount. An incomplete transfer data creation unit creates incomplete transfer data that associates the accounting year and month, information identifying the project, account title, and an amount which is an aggregate value of the cost accounting amount, based on the aforementioned project data and cost accounting data. Based on the aforementioned incomplete transfer data and a cost account master that associates cost accounts and incomplete provisional account codes, if the asset capitalization classification indicates that the project is incomplete and the project is subject to asset capitalization, a journal entry detail data creation unit creates journal entry detail data that associates accounting year and month, journal entry date, information identifying the project, the account to which the incomplete provisional account code is set, and the amount. Equipped with, The journal entry detail data creation unit updates the journal entry detail data by transferring the account corresponding to the information identifying the project from the incomplete provisional account code to the completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data, when the incomplete project is completed. A business support device characterized by the following features.

2. The journal entry detail data creation unit updates the accounting year and journal entry date corresponding to the project identification information based on the incomplete transfer data, the cost account master, and the journal entry detail data when the incomplete project is completed, and also updates the journal entry detail data by transferring the account corresponding to the project identification information from the incomplete provisional account code to the completed asset account code. The business support device according to claim 1, characterized by the following:

3. When the incomplete project is completed, an asset transfer data creation unit creates asset transfer data that associates the accounting year and month, information identifying the project, account titles, and an amount which is an aggregate value of the cost accounting amount, based on the project data, the cost accounting data, and the work process master which associates the work processes and account titles. Furthermore, The journal entry detail data creation unit updates the journal entry detail data based on the incomplete transfer data, the cost account master, the journal entry detail data, and the asset transfer data when the incomplete project is completed. A business support device according to claim 1 or 2, characterized by the above.

4. If the aforementioned project, which is currently incomplete, is completed, The aforementioned incomplete transfer data creation unit updates the incomplete transfer data based on the project data, the cost accounting data, the work process master which associates the work processes and account titles, and the incomplete transfer data. The asset transfer data creation unit creates the asset transfer data based on the project data, the cost accounting data, and the work process master. The journal entry detail data creation unit updates the journal entry detail data based on the incomplete transfer data, the cost account master, the journal entry detail data, and the asset transfer data. The business support device according to claim 3, characterized by the following:

5. A business support method to be executed by a business support device equipped with a control unit, In the control unit, A project data reception step that registers project data associated with information identifying the project, an asset accounting classification indicating whether the project is subject to asset accounting, and a period set for the project. A cost accounting data reception step registers cost accounting data that associates information identifying cost accounting, accounting date, information identifying the project, liability account classification, work process, and cost accounting amount. An incomplete transfer data creation step, which creates incomplete transfer data that associates the accounting year and month, information identifying the project, account title, and an amount which is an aggregate value of the cost accounting amount, based on the aforementioned project data and the aforementioned cost accounting data, Based on the aforementioned incomplete transfer data and the cost account master which associates the cost account and the incomplete provisional account code, if the asset capitalization classification indicates that the project is incomplete and that the project is subject to asset capitalization, a journal entry detail data creation step is performed to create journal entry detail data which associates the accounting year and month, journal entry date, information identifying the project, the account to which the incomplete provisional account code is set, and the amount. Includes, The aforementioned journal entry detail data creation step, when the incomplete project is completed, updates the journal entry detail data by transferring the account corresponding to the information identifying the project from the incomplete provisional account code to the completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data. A business support method characterized by the following.

6. A business support program to be executed by a business support device equipped with a control unit, In the control unit, A project data reception step that registers project data associated with information identifying the project, an asset accounting classification indicating whether the project is subject to asset accounting, and a period set for the project. A cost accounting data reception step registers cost accounting data that associates information identifying cost accounting, accounting date, information identifying the project, liability account classification, work process, and cost accounting amount. An incomplete transfer data creation step, which creates incomplete transfer data that associates the accounting year and month, information identifying the project, account title, and an amount which is an aggregate value of the cost accounting amount, based on the aforementioned project data and the aforementioned cost accounting data, Based on the aforementioned incomplete transfer data and the cost account master which associates the cost account and the incomplete provisional account code, if the asset capitalization classification indicates that the project is incomplete and that the project is subject to asset capitalization, a journal entry detail data creation step is performed to create journal entry detail data which associates the accounting year and month, journal entry date, information identifying the project, the account to which the incomplete provisional account code is set, and the amount. Make it run, The aforementioned journal entry detail data creation step, when the incomplete project is completed, updates the journal entry detail data by transferring the account corresponding to the information identifying the project from the incomplete provisional account code to the completed asset account code, based on the incomplete transfer data, the cost account master, and the journal entry detail data. A business support program characterized by the following:

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