Revenue recognition device, revenue recognition method, and revenue recognition program

Abstract

To provide a profit recognition device, a profit recognition method, and a profit recognition program capable of applying not only a construction completion standard that is applied when the certainty of a result is recognized according to the daily progress of construction but also an initial-cost recovery standard.SOLUTION: Purchase data including a purchase main amount of a construction is acquired, and a progress rate of the construction based on an initial-cost recovery standard is acquired based on construction contract data including a contract main amount of the construction and the purchase data.SELECTED DRAWING: Figure 2

Description

[Technical field]

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

[0002] Patent Document 1 discloses a configuration for adopting the percentage of completion method to tally up and provide the profit status of a construction project that progresses daily. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2017-174241 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the invention described in the above Patent Document 1 had a problem in that it was not possible to recognize the profit status of the construction work by adopting a cost recovery basis.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a revenue recognition device, a revenue recognition method, and a revenue recognition program that can apply the cost recovery standard to the revenue recognition of construction work that progresses daily. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the revenue recognition device of the present invention is a revenue recognition device equipped with a memory unit and a control unit, wherein the memory unit comprises a construction contract data storing means for storing construction contract data including a contract amount of the construction work, and the control unit comprises a purchase acquisition means for acquiring purchase data including a purchase amount of the construction work, and a cost recovery standard progress acquisition means for acquiring a progress rate of the construction work based on a cost recovery standard based on the construction contract data and the purchase data.

[0007] In addition, in the revenue recognition device of the present invention, the control unit further includes a budget acquisition means for acquiring budget data including a budget amount for the construction work, and a rationality determination means for determining whether the budget amount is reasonable or not, and the cost recovery standard progress acquisition means acquires a progress rate of the construction work based on the cost recovery standard based on the construction contract data and the purchase data when the rationality determination means determines that the budget amount is not reasonable.

[0008] In addition, in the revenue recognition device according to the present invention, the control unit further includes a budget acquisition means for acquiring budget data including a budget amount for the construction work, and a percentage of completion method progress acquisition means for acquiring a progress rate of the construction work based on the percentage of completion method, based on the budget data and the purchase data.

[0009] In addition, in the revenue recognition device according to the present invention, the control unit is characterized by further comprising a sales acquisition means for acquiring sales data including a cumulative sales amount, which is the product of the contract amount and the progress rate.

[0010] In the revenue recognition device according to the present invention, the control unit further comprises a sales display means for displaying the sales data in a comparative manner.

[0011] In addition, in the revenue recognition device according to the present invention, the percentage of completion method progress acquisition means further acquires, as an accumulated cost, the product of the contract amount and the progress rate based on the cost recovery method, and / or the product of the budget amount and the progress rate based on the percentage of completion method.

[0012] In addition, in the revenue recognition device of the present invention, the budget data includes a rationality identifier indicating the rationality of the budget amount, and the rationality determination means determines whether or not the budget amount is rational based on the rationality identifier.

[0013] In addition, in the revenue recognition device of the present invention, the cost recovery standard progress acquisition means acquires the ratio of the accumulated purchase amount, which is the accumulated value of the purchase amount, to the contract amount as the progress rate of the construction work based on the cost recovery standard.

[0014] In addition, in the revenue recognition device according to the present invention, the percentage of completion method progress acquisition means acquires a ratio of the accumulated purchase amount, which is a cumulative value of the purchase amount, to the budget amount as a progress rate of the construction work based on the percentage of completion method.

[0015] In addition, in the revenue recognition device of the present invention, the sales acquisition means is further characterized in that it acquires as the net sales amount a value obtained by subtracting the accumulated net sales amount included in the previously acquired sales data from the accumulated net sales amount included in the currently acquired sales data.

[0016] Furthermore, the revenue recognition method of the present invention is a revenue recognition method to be executed by a revenue recognition device having a memory unit and a control unit, the memory unit having a construction memory means for storing construction contract data including a contract amount for the construction work, and the method includes a purchase acquisition step to be executed by the control unit, of acquiring purchase data including a purchase amount for the construction work, and a cost recovery standard progress acquisition step to acquire a progress rate of the construction work based on a cost recovery standard based on the construction contract data and the purchase data.

[0017] In addition, the revenue recognition program of the present invention is a revenue recognition program to be executed by a revenue recognition device having a memory unit and a control unit, wherein the memory unit has a construction memory means for storing construction contract data including a contract amount for the construction work, and the control unit executes a purchase acquisition step for acquiring purchase data including a purchase amount for the construction work, and a cost recovery standard progress acquisition step for acquiring a progress rate of the construction work based on a cost recovery standard based on the construction contract data and the purchase data. Effect of the Invention

[0018] According to the present invention, in the construction industry where accounting procedures were conducted in accordance with the construction contract accounting standards, it is possible to accommodate the changes in revenue recognition methods that have been made following the introduction of accounting standards related to revenue recognition. [Brief description of the drawings]

[0019] [Figure 1] FIG. 1 is a diagram showing an example of a conventional sales amount calculation process. [Diagram 2] FIG. 2 is a block diagram showing an example of the configuration of the revenue recognition device in this embodiment. [Diagram 3] FIG. 3 is a flowchart showing an example of the process of the revenue recognition device in this embodiment. [Figure 4] FIG. 4 is a flow diagram showing an example of the revenue recognition process in this embodiment. [Diagram 5] FIG. 5 is a flow diagram showing an example of the revenue recognition process in this embodiment. [Figure 6] FIG. 6 is a flow diagram showing an example of the revenue recognition process in this embodiment. [Figure 7] FIG. 7 is a diagram showing an example of a sales display in this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0020] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0021] [1. Overview] First, an overview of the present invention will be described with reference to Fig. 1. Fig. 1 is a diagram showing an example of a conventional sales amount calculation process.

[0022] Previously, when the outcome was deemed certain based on the progress of construction, revenue was recognized using the percentage of completion method, and when this was not the case, revenue was recognized using the completed contract method. However, with the introduction of the revenue recognition accounting standard, it has become necessary to carry out accounting procedures that focus on performance obligations.

[0023] Conventionally, as shown in FIG. 1, basic construction data including client data, etc., and construction contract data including the contract amount (¥1,000,000) were entered and registered (step SA-1). Then, as shown in FIG. 1, when a quotation from the supplier has already been received, or when the quotation has not yet been exchanged but the unit price is certain, budget data including a reasonably estimated budget amount (¥800,000) that will be the divisor (denominator) for calculating the progress rate was entered and registered (step SA-2). Then, as shown in FIG. 1, when purchases are made from the supplier and purchase data including the purchase amount (¥200,000) that will be the numerator (divide) for calculating the progress rate is entered and registered (step SA-3), the monthly provisional closing process is followed by the project cost calculation process, and the final cost forecast is entered to determine the numerator and denominator for calculating the progress rate (step SA-4). Then, as shown in FIG. 1, the progress rate (25(%) / 100) was calculated based on the budget amount (800,000 yen) and the cost price (200,000 yen) (step SA-5), and this progress rate was registered. Then, as shown in FIG. 1, the sales amount (250,000 yen) related to the cost price (200,000 yen) was calculated by the progress-based sales calculation process that calculates the sales amount (step SA-6), and the monthly determination process was executed. In other words, conventionally, the progress rate was calculated based on the budget amount and the costs incurred up to that point, and the sales amount was calculated by multiplying this progress rate by the contract amount.

[0024] As a result, in the past, if a budget was not entered, it was not possible to calculate the progress rate, and even if a budget was entered, it was unclear whether a reasonable estimate had been made. In order to determine the sales amount equal to the expenses that are expected to be recovered, which is the idea behind the cost recovery standard, it was necessary to check the system each time it was operated.

[0025] Therefore, in this embodiment, when the requirements of a performance obligation that is satisfied over a certain period of time are met, revenue is recognized by applying the percentage of completion method in the accounting standards for construction contracts, and when the progress of the construction cannot be reasonably estimated, revenue is recognized by applying the cost recovery method. In this embodiment, in implementing the cost recovery method function, whether the progress is reasonably estimated is determined based on factors such as whether a formal quotation has been received from the contractor at the time of budget registration and / or whether there is certainty in the unit price due to continued transactions even if no quotation has been exchanged, and by making it possible to determine the presence or absence of reasonableness when registering the budget and when registering the expected completion date, the convenience of the system is improved in practice. Furthermore, if the cost recovery basis is adopted in the conventional processing shown in FIG. 1, the "budget data entry" would be performed by a sales representative, and the subsequent monthly processing of "final result entry," "progress rate calculation processing," and "progress rate registration" would be performed by an administrative or accounting representative, which meant that the contents of the relevant project had to be confirmed between departments each time. However, in this embodiment, the system automatically determines the reasonableness of the estimated amount and provides a mechanism for applying the cost recovery basis.

[0026] [2. Configuration] An example of the configuration of the revenue recognition device 100 according to this embodiment will be described with reference to Fig. 2. Fig. 2 is a block diagram showing an example of the configuration of the revenue recognition device 100 according to this embodiment.

[0027] As shown in Fig. 2, the revenue recognition device 100 is a commercially available desktop personal computer. The revenue recognition device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0028] The revenue recognition device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the revenue recognition device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0029] The communication interface unit 104 communicatively connects the revenue recognition device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the revenue recognition device 100 and the server 200 to each other so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0030] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 records computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes. 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 as the storage unit 106. The storage unit 106 includes a construction database 106a.

[0031] The construction database 106a stores construction contract data including the contract amount of the construction. Here, the construction contract data may include a project identifier such as a project number, a contract identifier such as a contract number, a contract expense item, and / or a consumption tax amount. The construction database 106a may also store budget data including the budget amount of the construction. Here, the budget data may include a project identifier, a contract identifier, a budget type, a cost item, and / or a rationality identifier (e.g., a rationality flag) indicating the rationality of the budget amount. The construction database 106a may also store purchase data including the purchase amount of the construction. Here, the purchase data may include a project identifier, a contract identifier, an accounting year and month, a voucher identifier such as a voucher number, a cost expense item, an accumulated purchase amount, and / or a consumption tax amount. The construction database 106a may also store project progress data. Here, the project progress data may include a project identifier, a contract identifier, a fiscal year and month, a progress rate, a cost, a future planned cost, an accumulated cost, and / or a rationality identifier, etc. Furthermore, the construction database 106a may store sales data including the net sales amount of the construction. Here, the sales data may include a project identifier, a contract identifier, a fiscal year and month, a voucher identifier, a contract expense item, a net sales amount, an accumulated net sales amount, and / or a consumption tax amount, etc.

[0032] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0033] The control unit 102 is a CPU or the like that comprehensively controls the revenue recognition device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of functional concepts, the control unit 102 includes a budget acquisition unit 102a, a purchase acquisition unit 102b, a rationality determination unit 102c, a progress acquisition unit 102d, a sales acquisition unit 102e, and a sales display unit 102f.

[0034] The budget acquisition unit 102a acquires budget data including the budget amount of the construction work. Here, the budget acquisition unit 102a may store the budget data in the construction work database 106a. The budget amount may be a reasonably estimated amount, or may be 0 if there is no reasonableness.

[0035] The purchase acquisition unit 102b acquires purchase data including the purchase amount of the construction work. Here, the purchase acquisition unit 102b may store the purchase data in the construction work database 106a.

[0036] The rationality determination unit 102c determines whether or not the budget amount is rational. Here, the rationality determination unit 102c may determine whether or not the budget amount is rational based on a rationality identifier.

[0037] The progress acquisition unit 102d acquires project progress data. Here, the progress acquisition unit 102d may acquire the progress rate of the construction work based on the cost recovery standard based on the construction contract data and the purchase data. Furthermore, when the rationality determination unit 102c determines that the construction work is not rational, the progress acquisition unit 102d may acquire the progress rate of the construction work based on the cost recovery standard based on the construction contract data and the purchase data. Furthermore, the progress acquisition unit 102d may acquire the progress rate of the construction work based on the percentage of completion standard based on the budget data and the purchase data. Furthermore, the progress acquisition unit 102d may acquire the product of the contract amount and the progress rate based on the cost recovery standard and / or the product of the budget amount and the progress rate based on the percentage of completion standard as the accumulated cost. Furthermore, the progress acquisition unit 102d may acquire the ratio of the accumulated purchase amount, which is the accumulated value of the purchase amount, to the contract amount as the progress rate of the construction work based on the cost recovery standard. The progress acquisition unit 102d may also acquire the ratio of the accumulated purchase amount, which is the accumulated value of the purchase amount, to the budget amount as the progress rate of the construction work based on the percentage of completion method. The progress acquisition unit 102d may also store the project progress data in the construction work database 106a.

[0038] The sales acquisition unit 102e acquires sales data. Here, the sales acquisition unit 102e may acquire sales data including an accumulated sales amount, which is the product of the contract amount and the progress rate. The sales acquisition unit 102e may also acquire the accumulated sales amount by subtracting the accumulated sales amount included in the previously acquired sales data from the accumulated sales amount included in the currently acquired sales data. The sales acquisition unit 102e may also store the sales data in the construction database 106a.

[0039] The sales display unit 102f displays the sales data. Here, the sales display unit 102f may display the sales data in a comparative manner. The sales display unit 102f may also display the sales data in chronological order. The sales display unit 102f may also display purchase data and / or project progress data, etc.

[0040] [3. Specific Examples] A specific example of this embodiment will be described with reference to FIGS.

[0041] [Revenue Recognition Processing] An example of the revenue recognition process in this embodiment will now be described with reference to Figures 3 to 7. Figure 3 is a flow chart showing an example of the process of the revenue recognition device 100 in this embodiment.

[0042] As shown in FIG. 3, when construction contract data including the contract price of the construction work is input by the user via the input device 112, the control unit 102 acquires the construction contract data and stores it in the construction database 106a (step SB-1).

[0043] Then, the budget acquisition unit 102a determines whether the end of the term (for example, the end of a month, etc.) has arrived (step SB-2).

[0044] If the budget acquisition unit 102a determines that the end of the term has not yet arrived (step SB-2: No), the budget acquisition unit 102a waits for a predetermined time (for example, one day) and shifts the process to step SB-2.

[0045] On the other hand, if the budget acquisition unit 102a determines that the end of the term has arrived (step SB-2: Yes), it shifts the process to step SB-3.

[0046] Then, the budget acquisition unit 102a acquires budget data including the budget amount of the construction work registered in the construction work database 106a and a rationality identifier indicating the rationality of the budget amount (step SB-3).

[0047] Then, the purchase acquisition unit 102b acquires purchase data including the cumulative purchase amount of the construction work up to the current term registered in the construction work database 106a (step SB-4).

[0048] Then, the rationality determining unit 102c determines whether or not the budget amount is rational, based on the rationality identifier included in the budget data (step SB-5).

[0049] If the rationality determination unit 102c determines that the budget amount is not rational (step SB-5: No), the rationality determination unit 102c shifts the process to step SB-6.

[0050] Then, the progress acquisition unit 102d acquires the ratio of the cumulative purchase amount up to the current period included in the purchase data to the contract amount included in the construction contract data as the construction progress rate based on the cost recovery standard, acquires the product of the contract amount and the progress rate based on the cost recovery standard as the cumulative cost, acquires project progress data including the progress rate and the cumulative cost, stores the project progress data in the construction database 106a (step SB-6), and transitions to step SB-8.

[0051] On the other hand, if the rationality determination unit 102c determines that the budget amount is rational (step SB-5: Yes), it shifts the process to step SB-7.

[0052] Then, the progress acquisition unit 102d acquires the ratio of the cumulative purchase amount up to the current period, which is included in the purchase data, to the budget amount included in the budget data as the progress rate of the construction work based on the percentage of completion method, acquires the product of the budget amount and the progress rate based on the percentage of completion method as the cumulative cost, acquires project progress data including the progress rate and the cumulative cost, stores the project progress data in the construction work database 106a (step SB-7), and transitions to step SB-8.

[0053] Then, the sales acquisition unit 102e acquires the product of the contract amount and the progress rate as the cumulative sales amount up to the current period, acquires the value obtained by subtracting the cumulative sales amount up to the previous period from the cumulative sales amount up to the current period as the cumulative sales amount for the current period, and stores the sales data including the cumulative sales amount for the current period in the construction database 106a (step SB-8).

[0054] Then, the sales display unit 102f causes the output device 114 to display the accumulated sales amount and the accumulated cost price in a time-series manner so that they can be compared (step SB-9).

[0055] Then, the control unit 102 determines whether or not the construction work has been completed (step SB-10).

[0056] Then, when the control unit 102 determines that the construction work has not been completed (step SB-10: No), it shifts the process to step SB-2.

[0057] On the other hand, if the control unit 102 determines that the construction work has been completed (step SB-10: Yes), the control unit 102 ends the process.

[0058] A specific example of the revenue recognition process in this embodiment will now be described with reference to Figures 4 to 6. Figures 4 to 6 are flow charts showing an example of the revenue recognition process in this embodiment.

[0059] As shown in Fig. 4, in this embodiment, when a construction contract is concluded in April 2018, construction contract data including the contract amount for the construction (¥1,000,000) is acquired (step SC-1). Then, as shown in Fig. 4, in this embodiment, budget data including a rationality flag (0: no flag) indicating whether the budget amount is a reasonable estimate and the estimated budget amount (¥0) is acquired (step SC-2), and purchase data including the purchase amount for purchases made in April (¥200,000) is acquired (step SC-3). As shown in FIG. 4, in this embodiment, the budget amount is judged to be unreasonable based on the rationality flag included in the budget data, so the progress rate (20(%) / 100) based on the cost recovery standard, that is, the progress rate that matches the sales amount with the cost, is calculated using the formula "accumulated purchase amount (¥200,000) / contract amount (¥1,000,000)", and project progress data including the progress rate (20(%) / 100) and the rationality flag (0: no flag) is acquired (step SC-4). As shown in FIG. 4, in this embodiment, the cumulative sales amount (¥200,000) is calculated using the formula "contract amount (¥1,000,000)*progress rate (20(%) / 100)", and since there is no cumulative sales amount up to the previous term, sales data including the cumulative sales amount as the sales amount for April (¥200,000) is acquired (step SC-5).

[0060] In this manner, in this embodiment, if the budget amount is not registered and the budget amount is irrational, the progress rate based on the cost recovery standard may be calculated from the cost (purchase amount) and the contract amount, and a sales amount equal to the cost may be calculated. Also, in this embodiment, even if the budget amount is registered, if the budget amount is irrational, the progress rate based on the cost recovery standard may be calculated.

[0061] As shown in FIG. 5, in this embodiment, as of September 2018, budget data including the rationality flag (0: no flag) and the estimated budget amount (¥0) is acquired (step SC-6), and purchase data including the purchase amount (¥300,000) of purchases made in September is acquired (step SC-7). As shown in FIG. 5, in this embodiment, the budget amount is determined to be unreasonable based on the rationality flag included in the budget data, so the progress rate based on the cost recovery standard (50(%) / 100), that is, the progress rate that matches the sales amount with the cost, is calculated by the formula "cumulative purchase amount (¥200,000+¥300,000) / contract amount (¥1,000,000)", and project progress data including the progress rate (50(%) / 100) and the rationality flag (0: no flag) is acquired (step SC-8). Then, as shown in FIG. 5, in this embodiment, the cumulative sales amount (¥500,000) is calculated using the formula "contract amount (¥1,000,000) * progress rate (50 (%) / 100)", and the cumulative sales amount for the current period (¥500,000) minus the cumulative sales amount for the previous period (¥200,000) is obtained as the cumulative sales amount for September (¥300,000), and sales data including the September sales amount (¥300,000) is obtained (step SC-9).

[0062] As shown in FIG. 6, in this embodiment, as of December 2018, budget data including the rationality flag (1: Yes flag) and the estimated budget amount (800,000 yen) is acquired (step SC-10), and purchase data including the purchase amount (100,000 yen) of purchases performed in December is acquired (step SC-11). As shown in FIG. 6, in this embodiment, the budget amount is determined to be reasonable based on the rationality flag included in the budget data, so the progress rate (75(%) / 100) based on the percentage of completion method, that is, the same progress rate as the conventional progress rate calculated from the budget and cost, is calculated based on the formula "cumulative purchase amount (500,000 yen + 100,000 yen) / budget amount (800,000 yen)", and project progress data including the progress rate (75(%) / 100) and the rationality flag (1: Yes flag) is acquired (step SC-12). Then, as shown in FIG. 6, in this embodiment, the cumulative sales amount (¥750,000) is calculated using the formula "contract amount (¥1,000,000) * progress rate (75 (%) / 100)", and the cumulative sales amount for the current period (¥750,000) minus the cumulative sales amount for the previous period (¥500,000) is obtained as the cumulative sales amount for December (¥250,000), and sales data including the December sales amount (¥250,000) is obtained (step SC-13).

[0063] In this manner, in this embodiment, if the budget amount is registered and is reasonable, the progress rate based on the percentage of completion method may be calculated from the budget amount and the cost (purchase price).

[0064] An example of a sales display in this embodiment will be described with reference to Fig. 7. Fig. 7 is a diagram showing an example of a sales display in this embodiment.

[0065] As shown in Figure 7, in this embodiment, "Sales (Period of Completion Method)", which is the cumulative sales amount when the progress of the construction can be reasonably estimated from the beginning of construction, "Sales (Cost Recovery Method)", which is the cumulative sales amount when the progress of the construction cannot be reasonably estimated until the completion of the construction, and "Sales", which is the cumulative sales amount when the progress of the construction cannot be reasonably estimated at the beginning of construction but a reasonable estimate can be made before the completion of the construction, as well as the cumulative cost can be displayed in a comparative manner, so that the user can easily understand the impact of the difference in sales amount between the cost recovery method and the percentage of completion method.

[0066] In this way, in this embodiment, if the progress of the performance obligation of the target construction cannot be reasonably estimated, but it is judged that the costs incurred are likely to be recovered, the sales amount can be recognized based on the amount of the expected recoverable costs. Also, in this embodiment, if the budget, which was not a reasonable estimate at the beginning, becomes a reasonable estimate as the construction progresses, the progress rate is changed from the previous cost recovery basis to the progress rate based on the percentage of completion method calculated from the budget and costs, and the sales amount is calculated and recorded.

[0067] [4. Other embodiments] The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0068] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0069] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0070] Moreover, with regard to the revenue recognition device 100, each of the components shown in the figures is merely a functional concept, and the device does not necessarily have to be physically configured as shown in the figures.

[0071] For example, the processing functions of the revenue recognition device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the revenue recognition device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and constitutes a control unit in cooperation with the CPU.

[0072] In addition, this computer program may be stored in an application program server connected to the revenue recognition device 100 via any network, and it is also possible to download all or a part of it as necessary.

[0073] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0074] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a configuration that is distributed as a plurality of modules or libraries, and a program that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0075] The various databases etc. stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0076] The revenue recognition apparatus 100 may be configured as an information processing apparatus such as a known personal computer or a workstation, or may be configured as the information processing apparatus to which any peripheral device is connected. The revenue recognition apparatus 100 may be realized by implementing software (including programs, data, etc.) that causes the apparatus to realize the processes described in this embodiment.

[0077] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0078] The present invention is useful throughout the construction industry. [Explanation of symbols]

[0079] 100 Revenue Recognition Device 102 Control section 102a Budget Acquisition Division 102b Purchasing Department 102c Rationality Judgment Section 102d Progress Acquisition Section 102e Sales Acquisition Department 102f Sales display section 104 Communication interface section 106 Storage section 106a Construction Database 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A revenue recognition device including a memory unit and a control unit, The storage unit is A construction contract storage means for storing construction contract data including the contract price of the construction work; Equipped with The control unit is A budget acquisition means for acquiring budget data including a budget amount for the construction work at each predetermined time point after the construction contract is concluded; A purchase acquisition means for acquiring purchase data including a purchase amount of the construction work at each of the predetermined time points; a rationality determination means for determining whether the budget amount is reasonable at each predetermined time point; a cost recovery standard progress acquisition means for acquiring a ratio of an accumulated purchase amount, which is an accumulated value of the purchase amount to the contract amount, based on the construction contract data and the purchase data when the rationality determination means judges that the rationality is not present, as a progress rate of the construction work based on a cost recovery standard; a progress acquisition means for acquiring a ratio of the accumulated purchase amount to the budget amount based on the budget data and the purchase data as a progress rate of the construction work based on the percentage of completion method when the reasonableness determination means determines that the reasonableness exists; a sales acquisition means for acquiring an accumulated sales amount, which is the product of the contract amount and the progress rate, at each predetermined time point; A revenue recognition device comprising:

2. The construction progress acquisition means includes: The revenue recognition device according to claim 1, further comprising: a product of the contract amount and the progress rate based on the cost recovery method, and / or a product of the budget amount and the progress rate based on the percentage of completion method, which is acquired as an accumulated cost.

3. The budget data is A rationality identifier indicating the rationality of the budget amount is included; The rationality determination means includes:

2. The revenue recognition device according to claim 1, further comprising: a step of determining whether or not the budget amount is rational for each of the predetermined points in time based on the rationality identifier.

4. The sales acquisition means includes:

4. The revenue recognition device according to claim 1, further comprising: a revenue recognition unit that acquires a net sales amount by subtracting the previously acquired cumulative net sales amount from the currently acquired cumulative net sales amount.

5. A revenue recognition method to be executed by a revenue recognition device having a storage unit and a control unit, The storage unit is A construction contract storage means for storing construction contract data including the contract price of the construction work; Equipped with The control unit executes A budget acquisition step of acquiring budget data including a budget amount for the construction work at each predetermined time point after the construction contract is concluded; A purchase acquisition step of acquiring purchase data including a purchase amount of the construction work at each of the predetermined time points; a rationality determination means for determining whether the budget amount is reasonable at each predetermined time point; a cost recovery standard progress acquisition step of acquiring a ratio of a cumulative purchase amount, which is a cumulative value of the purchase amount to the contract amount, based on the construction contract data and the purchase data when the rationality determination means determines that the rationality is not present, as a progress rate of the construction based on a cost recovery standard; a progress acquisition step of acquiring a ratio of the accumulated purchase amount to the budget amount based on the budget data and the purchase data as a progress rate of the construction work based on the percentage of completion method when the reasonableness is determined by the reasonableness determination means; a sales acquisition step of acquiring an accumulated sales amount, which is a product of the contract amount and the progress rate, for each of the predetermined time points; 1. A revenue recognition method comprising:

6. A revenue recognition program to be executed by a revenue recognition device having a storage unit and a control unit, The storage unit is A construction contract storage means for storing construction contract data including the contract price of the construction work; Equipped with In the control unit, A budget acquisition step of acquiring budget data including a budget amount for the construction work at each predetermined time point after the construction contract is concluded; A purchase acquisition step of acquiring purchase data including a purchase amount of the construction work at each of the predetermined time points; a rationality determination means for determining whether the budget amount is reasonable at each predetermined time point; a cost recovery standard progress acquisition step of acquiring a ratio of a cumulative purchase amount, which is a cumulative value of the purchase amount to the contract amount, based on the construction contract data and the purchase data when the rationality determination means determines that the rationality is not present, as a progress rate of the construction based on a cost recovery standard; a progress acquisition step of acquiring a ratio of the accumulated purchase amount to the budget amount based on the budget data and the purchase data as a progress rate of the construction work based on the percentage of completion method when the reasonableness is determined by the reasonableness determination means; a sales acquisition step of acquiring an accumulated sales amount, which is a product of the contract amount and the progress rate, for each of the predetermined time points; Revenue recognition program to run.

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