Cost management device, cost management method, and cost management program

Abstract

To eliminate troublesome manual correction of accounting slip data in an accounting system by extracting cost elements accounted only in the accounting system, performing cost accounting processing, and recording the cost in the accounting system.SOLUTION: A cost management device performs cost accounting processing based on payment request data including at least a payee, an expense item name, and a payment amount, and records the cost in an accounting system. An acquisition unit acquires accounting slip data from the accounting system. An extraction processing unit extracts, from the acquired accounting slip data, accounting slip data that is recorded only in the accounting system. A payment request data processing unit forms payment request data based on the extracted accounting slip data. Then, a completion transfer data forming unit performs cost accounting processing based on the formed payment request data, thereby forming completion transfer data to be recorded in the accounting system.SELECTED DRAWING: Figure 8

Description

[Technical field]

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

[0002] 2. Description of the Related Art Nowadays, cost management devices are known that manage and calculate costs such as raw material or production costs in the manufacturing industry, or labor costs in a project, and enable greater profits to be obtained through cost reduction.

[0003] Furthermore, Patent Document 1 (JP Patent Publication No. 2001-109834) discloses a processing method for a management accounting type financial accounting system that automatically accounts for and tabulates manufacturing costs, selling expenses, and general administrative expenses without using account classification methods under an account classification system for various expenses that is optimal for management accounting purposes, and aims to create an income statement for financial statements based on the principles of business corporations.

[0004] The processing method of this management accounting type financial accounting system is a processing method for dividing and aggregating the manufacturing cost and selling and general administrative expenses in the financial statements, and unifies the account items that are common to the manufacturing cost and selling and general administrative expenses into an account item system for management accounting. Also, the individual departments registered in advance are divided into two groups, a manufacturing department group and a sales and administrative department group, and the manufacturing department expenses belonging to the manufacturing department group are regarded as the manufacturing cost. Then, the sales and administrative department expenses belonging to the sales and administrative department group are aggregated as selling and general administrative expenses, and an income statement for the financial statements is created.

[0005] Here, the cost management system is required to manage all cost elements and perform completion transfer processing and cost transfer processing at the appropriate time. [Prior art documents] [Patent documents]

[0006] [Patent Document 1] JP 2001-109834 A Summary of the Invention [Problem to be solved by the invention]

[0007] However, there are cases where, for example, an employee's advance payment managed by a workflow system or an unexpected payment is registered in the accounting system before the cost management system, even though it is a cost element that should be directly charged to the cost management system. In such cases, after registration in the accounting system, the cost management system performs a new cost calculation, and the accounting slip data in the accounting system must be manually corrected based on the cost calculation results, which is a tedious task.

[0008] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a cost management device, a cost management method, and a cost management program that eliminate the need for tedious manual correction of accounting voucher data in the accounting system by extracting cost elements that are only recorded in the accounting system, performing cost calculation processing, and recording the cost elements in the accounting system. [Means for solving the problem]

[0009] In order to solve the above-mentioned problems and achieve the objectives, the cost management device of the present invention is a cost management device that performs cost accounting processing based on payment request data including at least a payment destination, an expense item, and a payment amount, and records the cost in an accounting system, and includes an acquisition unit that acquires accounting voucher data from the accounting system, an extraction processing unit that extracts accounting voucher data that is recorded only in the accounting system from the acquired accounting voucher data, a payment request data processing unit that forms payment request data based on the extracted accounting voucher data, and a completed transfer data formation unit that performs cost accounting processing based on the formed payment request data, thereby forming completed transfer data to be recorded in the accounting system at cost. and a cost item master in which a combination of account items and sub-items of the accounting voucher data to be extracted is stored, and the extraction processing unit extracts accounting voucher data having a combination of accrual account items and sub-items stored in the cost item master from the accounting voucher data acquired from the acquisition unit as accounting voucher data that is recorded only in the accounting system. .

[0010] In addition, in order to solve the above-mentioned problems and achieve the object, a cost management method according to the present invention is a cost management method for performing cost calculation processing based on payment request data including at least a payment destination, an expense item name, and a payment amount, and recording the cost in an accounting system, the cost management method including an acquisition step in which an acquisition unit acquires accounting voucher data from the accounting system, an extraction processing step in which an extraction processing unit extracts accounting voucher data that is recorded only in the accounting system from the acquired accounting voucher data, a payment request data processing step in which a payment request data processing unit forms payment request data based on the extracted accounting voucher data, and a completion transfer data formation step in which a completion transfer data formation unit forms completed transfer data to be recorded in the accounting system as a cost by performing cost calculation processing based on the formed payment request data. In the extraction processing step, accounting voucher data having a combination of accrual account items and subsidiary items stored in a cost item master is extracted from the accounting voucher data acquired from the acquisition unit as accounting voucher data that is recorded only in the accounting system.

[0011] In order to solve the above-mentioned problems and achieve the object, a cost management program according to the present invention is a cost management program that causes a computer to function to perform cost accounting processing based on payment request data including at least a payment destination, an expense item, and a payment amount, and to record the cost in an accounting system, and causes the computer to function as an acquisition unit that acquires accounting voucher data from the accounting system, an extraction processing unit that extracts accounting voucher data that is recorded only in the accounting system from the acquired accounting voucher data, a payment request data processing unit that forms payment request data based on the extracted accounting voucher data, and a completed transfer data formation unit that performs cost accounting processing based on the formed payment request data, and thereby forms completed transfer data to be recorded in the accounting system. The extraction processing unit extracts accounting voucher data from the acquisition unit that has a combination of accrual account items and sub-items stored in the cost item master as accounting voucher data that is recorded only in the accounting system. Effect of the Invention

[0012] According to the present invention, it is possible to extract cost elements that are recorded only in the accounting system, perform cost calculation processing, and record the cost elements in the accounting system, which has the effect of eliminating the need for tedious manual correction of accounting slip data in the accounting system. [Brief description of the drawings]

[0013] [Figure 1]FIG. 1 is a diagram showing a system configuration of a task support system according to an embodiment. [Diagram 2] FIG. 2 is a flowchart showing the flow of the cost calculation operation of the cost management device provided in the business support system of the embodiment. [Diagram 3] FIG. 3 is a diagram showing an example of payment request data generated based on payment information input by an operator of the cost management device. [Figure 4] FIG. 4 is a diagram showing accounting voucher data generated based on the payment request data shown in FIG. 3 by an accounting terminal device provided in the business support system of the embodiment. [Diagram 5] FIG. 5 is a diagram showing an example of the cost item master. [Figure 6] FIG. 6 is a diagram for explaining the process of updating the accounting linkage flag in the payment request data. [Figure 7] FIG. 7 is a diagram for explaining an example in which cost elements are registered in the accounting terminal device before being registered in the cost management device. [Figure 8] FIG. 8 is a diagram showing an example of accounting voucher data extracted based on predetermined extraction conditions from the accounting voucher data acquired from the accounting terminal device. [Figure 9] FIG. 9 is a diagram showing the non-cooperation target business group master in which business groups that are not the target of cooperation are stored. [Figure 10] FIG. 10 is a diagram showing an example of payment request data that has been updated using accounting voucher data extracted based on predetermined extraction conditions. [Figure 11] FIG. 11 is a diagram for explaining a logical deletion process in which, of the payment request data, payment request data that satisfies a predetermined deletion condition is treated as logically deleted. [Figure 12] FIG. 12 is a diagram showing an example of the completed transfer data. [Figure 13] FIG. 13 is a diagram illustrating an example of completed transfer creation history data. [Figure 14] FIG. 14 is a diagram showing an example of accounting voucher data in which the completed transfer data is journalized. [Figure 15] FIG. 15 is a diagram for explaining the update process of the accounting linkage flag of the completed transfer data. [Figure 16] FIG. 16 is a diagram for explaining another example in which cost elements are registered in the accounting terminal device before being registered in the cost management device. [Figure 17] FIG. 17 is a diagram showing another example of accounting voucher data extracted based on predetermined extraction conditions from the accounting voucher data acquired from the accounting terminal device. [Figure 18] FIG. 18 is a diagram showing another example of payment request data updated using accounting voucher data extracted based on predetermined extraction conditions. [Figure 19] FIG. 19 is a diagram for explaining the operation of extracting payment request data used in the cost calculation process. [Figure 20] FIG. 20 is a diagram showing the completed transfer data formed based on the extracted payment request data. [Figure 21] FIG. 21 is a diagram for explaining the update process of the completed transfer creation history data. [Figure 22] FIG. 22 is a diagram showing another example of accounting voucher data in which completed transfer data is journalized. [Diagram 23] FIG. 23 is a diagram for explaining the update process of the accounting linkage flag of the completed transfer data. [Figure 24] FIG. 24 is a diagram showing an example of a cost list screen. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0014] Hereinafter, a task support system according to an embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiment.

[0015] [System Configuration] First, Fig. 1 is a diagram showing the system configuration of a business support system according to an embodiment. As shown in Fig. 1, the business support system according to an embodiment is configured by connecting a cost management device 1 and an accounting terminal device 9 to each other via a network 8, such as a wide area network like the Internet or a private network like a LAN (Local Area Network).

[0016] Although FIG. 1 illustrates one each of cost management device 1 and accounting terminal device 9, the business support system may be configured with a plurality of cost management devices 1 and accounting terminal devices 9.

[0017] (Hardware configuration of the cost management device) In addition to a desktop personal computer, a notebook personal computer or a tablet personal computer can be used as the cost management device 1. Also, a PDA (Personal Digital Assistant) device or a portable information processing device such as a smartphone can be used as the cost management device 1. Such a cost management device 1 includes a memory unit 2, a control unit 3, a communication interface unit 4 and an input / output interface unit 5.

[0018] An input device 6 and an output device 7 are connected to the input / output interface unit 5. A monitor device (including a home television) can be used as the output device 7. As the input device 6, a keyboard device, a mouse device, a microphone device, and a monitor device that cooperates with a mouse device to realize a pointing device function can be used.

[0019] The storage unit 2 may be, for example, a read only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 stores a cost item master 11, a non-linked group master 12, and a cost management system. The storage unit 2 also stores payment request data, accounting slip data, completed transfer data, and completed transfer creation history data.

[0020] The cost item master 11 stores the item name, accrual account item, accrual sub-item, completion account item, and preference sub-item for each item. The non-linked business group master 12 stores the business group names of business groups that are not extracted as cost elements from accounting voucher data when performing cost calculation based on the accounting voucher data obtained from the accounting terminal device 9.

[0021] The cost management system is an example of a cost management program, and is an application program for causing the control unit 3 to execute cost management operations. Based on this cost management system, the control unit 3 acquires accounting voucher data from the accounting terminal device 9, extracts cost elements, performs cost calculations, and records the results in the accounting terminal device 9. This will be described in more detail later.

[0022] The payment request data is data in which the payment amount for each expense item is entered, and is linked to the accounting system of the accounting terminal device 9 as described below. Accounting voucher data is obtained from the accounting terminal device 9. The cost management device 1 extracts records that are not entered in the payment request data and are recorded only in the accounting voucher data (data not entered in the payment request data = extracted data), performs cost calculations, and records them in the accounting terminal device 9. The completed transfer data is data that is formed so that cost calculations can be performed based on the extracted data extracted from the accounting voucher data. The completed transfer creation history data is data that associates the completed transfer number of the completed transfer data with the payment request number of the payment request data corresponding to the completed transfer number, and is data that indicates the creation history of the completed transfer data.

[0023] The communications interface unit 4 is connected to an accounting terminal device 9 via a network 8, which may be a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0024] In the example of Fig. 1, the accounting system is described as being stored in an accounting terminal device 9 that is physically separate from the cost management device 1, but as shown by the dotted line block in Fig. 1, the accounting system may be provided within the cost management device 1. Even in this case, the same effects as those described below can be obtained.

[0025] (Functional configuration of the cost management device) The control unit 3 of the cost management device 1 realizes each of the functions of the transmission / reception control unit 21, payment request data processing unit 22, extraction processing unit 23, completed transfer processing unit 24 and display control unit 25 based on the cost management system stored in the memory unit 2.

[0026] The transmission / reception control unit 21 is an example of an acquisition unit, and acquires accounting voucher data from the accounting terminal device 9. The transmission / reception control unit 21 also transmits completed transfer data for which cost calculation has been performed based on cost elements to the accounting terminal device 9. The payment request data processing unit 22 performs linking processing between the payment request data and the accounting system, etc. The extraction processing unit 23 extracts records that are included only in the accounting voucher data (data that is not entered in the payment request data = extracted data) from the accounting voucher data acquired from the accounting terminal device 9.

[0027] The completed transfer processing unit 24 is an example of a completed transfer data forming unit, and performs cost calculation processing based on the extracted data to form completed transfer data. This completed transfer data is transmitted by the transmission / reception control unit 21 to the accounting terminal device 9 via the network 8, and is recorded in the accounting system. The display control unit 25 controls the display of a cost list screen, etc. on the output device 7.

[0028] (Hardware configuration of accounting terminal device) As with the cost management device 1, the accounting terminal device 9 may be a desktop personal computer, a notebook personal computer, or a tablet personal computer. As with the cost management device 1, the accounting terminal device 9 may be a portable information processing device such as a PDA (Personal Digital Assistant) or a smartphone. As with the cost management device 1, such an accounting terminal device 9 includes a control unit 31, a memory unit 32, a communication interface unit, an input / output interface unit, etc.

[0029] The storage unit 32 stores an accounting system which is an application program that forms journalized accounting voucher data, a cost item master 11 similar to the cost item master 11 provided in the cost management device 1, and accounting voucher data formed by this accounting system. The control unit 31 transmits the accounting voucher data to the cost management device 1, for example, when a transmission request is received from the cost management device 1, when a cost accounting journal entry is added on the accounting terminal device 9 side, or periodically (or irregularly).

[0030] The cost item master 11 stores, for each expense item, an accrual account item, an accrual sub-item, a completion account item, and a tour sub-item. When forming accounting voucher data based on payment request data received from the cost management device 1, the control unit 31 refers to the cost item master 11 based on the expense item name of the payment request data, and sets the account item and sub-item of the accounting voucher data. This will be described in detail later.

[0031] [Cost calculation behavior] Next, a description will be given of the cost calculation operation in the cost management device 1 of the business support system having such a configuration. Fig. 2 is a flowchart showing the flow of the cost calculation operation of the cost management device 1. The control unit 3 of the cost management device 1 controls the execution of each process of the flowchart in Fig. 2 based on the cost management system stored in the memory unit 2.

[0032] First, steps S1 and S2 in the flowchart of Fig. 2 show the flow of normal cost calculation operations. That is, in step S1, the payment request data processing unit 22 generates payment request data based on payment information input by the operator of the cost management device 1. Fig. 3 is a diagram showing an example of the generated payment request data. As shown in the example of Fig. 3, when the operator inputs payment information, the payment request data processing unit 22 automatically assigns a payment request number, and generates payment request data consisting of the occurrence date, scheduled payment date, payee, expense name, payment amount, accounting linkage flag, accounting voucher number, and original payment request number in accordance with the operator's input.

[0033] Figure 3 is an example of payment request data generated with payment request number "NY0001", the date of occurrence "July 10, 2021", the scheduled payment date "August 31, 2021", the payee "Landowner", the expense name "Land price", and the payment amount "100,000 yen". Figure 3 is also an example of payment request data generated with payment request number "NY0002", the date of occurrence "August 10, 2021", the scheduled payment date "September 30, 2021", the payee "Landowner", the expense name "Land price", and the payment amount "400,000 yen". Additionally, the example in Figure 3 is an example of payment request data that was generated with the payment request number "NY0003," the date of occurrence "August 15, 2021," the scheduled payment date "September 30, 2021," the payee "XX Brokerage Company," the expense item name "Brokerage fee," and the payment amount "15,000 yen."

[0034] The accounting linkage flag shown in FIG. 3 is information indicating whether or not the payment request data of that payment request number has been recognized in both the cost management system and the accounting system by sending the payment request data of that payment request number to the accounting terminal device 9 and recording it. In other words, the accounting linkage flag is information indicating whether or not the cost management system and the accounting system are linked. In the case of payment request data that has not been sent to the accounting terminal device 9 and therefore has not been recognized by the accounting system, the payment request data processing unit 22 sets an accounting linkage flag of "0" to that payment request data. In contrast, in the case of payment request data that has been sent to the accounting terminal device 9 and therefore recognized (recorded) by the accounting system, the payment request data processing unit 22 sets an accounting linkage flag of "1" to that payment request data. This will be described in more detail later.

[0035] The accounting voucher number is the voucher number assigned by the automatic numbering of the accounting system when the payment request data is sent to and recorded on the accounting terminal device 9. The original payment request number is the original payment request number that was assigned to the payment request data extracted from the accounting voucher data obtained from the accounting terminal device 9.

[0036] Next, in step S2, the transmission / reception control unit 21 transmits the payment request data created in this manner to the accounting terminal device 9 via the communications interface unit 4 and network 8 for accounting. The control unit 31 of the accounting terminal device 9 operates based on the accounting system stored in the memory unit 32, and journalizes the payment request data received from the cost management device 1 to generate accounting voucher data as shown in FIG.

[0037] The accounting voucher data shown in Fig. 4 is accounting voucher data that has been journalized by the accounting terminal device 9 from the payment request data shown in Fig. 3. As shown in Fig. 4, when the payment request data is recorded, the accounting terminal device 9 assigns an automatically generated voucher number and journalizes it into debit and credit based on the accounting system, which is an application program, and generates accounting voucher data that includes the business group, occurrence date, account item, sub-item, amount, and payment request number.

[0038] The business group is data that indicates the system classification and the type of voucher (unpaid or transfer). The control unit 31 of the accounting terminal device 9 references the accrual account item and accrual sub-item in the cost item master 11 shown in Figure 5 based on the expense name in the payment request data, and sets the account item and sub-item in the accounting voucher data. The control unit 31 of the accounting terminal device 9 also retains the payment request number of the received payment request data by including it in the accounting voucher data.

[0039] In the example of Figure 4, the accounting voucher data in the first and second lines for voucher number "K0001" is accounting voucher data that corresponds to the payment request data for payment request number "NY0001" in Figure 3. This payment request data for payment request number "NY0001" is payment request data with an expense item name of "land cost" and a payment amount of "100,000 yen." Therefore, the control unit 31 of the accounting terminal device 9 references the cost item master 11 based on the expense item name of "land cost" in the payment request data.

[0040] As shown in FIG. 5, the accrual account corresponding to the expense name of the land cost is "real estate in progress" and the accrual auxiliary account is "land cost". Therefore, the control unit 31 of the accounting terminal device 9 generates accounting voucher data including the business group "cost management (unpaid)", the accrual date "July 10, 2021", the account item "real estate in progress", the auxiliary account "land cost", the amount "100,000 yen", and the payment request number "NY0001" of the payment request data as the debit accounting voucher data. In addition, the control unit 31 of the accounting terminal device 9 generates accounting voucher data including the business group "cost management (unpaid)", the accrual date "July 10, 2021", the account item "accounts payable", the amount "100,000 yen", and the payment request number "NY0001" of the payment request data as the credit accounting voucher data.

[0041] Similarly, in the example of Figure 4, the accounting voucher data on the third and fourth lines of voucher number "K0002" is accounting voucher data that corresponds to the payment request data of payment request number "NY0002" in Figure 3. This payment request data of payment request number "NY0002" is payment request data with an expense item name of "land cost" and a payment amount of "400,000 yen." Therefore, the control unit 31 of the accounting terminal device 9 refers to the cost item master 11 based on the expense item name of "land cost" in the payment request data.

[0042] As shown in FIG. 5, the accrual account corresponding to the expense name of the land cost is "real estate in progress" and the accrual auxiliary account is "land cost". Therefore, the control unit 31 of the accounting terminal device 9 generates accounting voucher data including the business group "cost management (unpaid)", the accrual date "August 10, 2021", the account item "real estate in progress", the auxiliary account "land cost", the amount "400,000 yen", and the payment request number "NY0002" of the payment request data as the debit accounting voucher data. In addition, the control unit 31 of the accounting terminal device 9 generates accounting voucher data including the business group "cost management (unpaid)", the accrual date "August 10, 2021", the account item "accounts payable", the amount "400,000 yen", and the payment request number "NY0002" of the payment request data as the credit accounting voucher data.

[0043] Similarly, in the example of Figure 4, the accounting voucher data on the fifth and sixth lines for voucher number "K0003" is accounting voucher data that corresponds to the payment request data for payment request number "NY0003" in Figure 3. This payment request data for payment request number "NY0003" is payment request data with an expense item name of "brokerage fee" and a payment amount of "15,000 yen." Therefore, the control unit 31 of the accounting terminal device 9 references the cost item master 11 based on the expense item name of "brokerage fee" in the payment request data.

[0044] As shown in FIG. 5, the accrual account corresponding to the expense name of the brokerage fee is "real estate in progress" and the accrual auxiliary account is "brokerage fee". Therefore, the control unit 31 of the accounting terminal device 9 generates accounting voucher data including the business group "cost management (unpaid)", the accrual date "August 15, 2021", the account item "real estate in progress", the auxiliary item "brokerage fee", the amount "15,000 yen", and the payment request number "NY0003" of the payment request data as the debit accounting voucher data. In addition, the control unit 31 of the accounting terminal device 9 generates accounting voucher data including the business group "cost management (unpaid)", the accrual date "August 15, 2021", the account item "accounts payable", the amount "15,000 yen", and the payment request number "NY0003" of the payment request data as the credit accounting voucher data.

[0045] When the payment request data is recorded in the accounting terminal device 9 in this manner and the payment request data is linked to the accounting voucher data, the payment request data processing unit 22 of the cost management device 1 updates the accounting linkage flag of the linked payment request data to "1", as shown in Figure 6.

[0046] Here, for example, there are cases where an advance payment by an employee managed in a workflow system or a sudden payment is a cost element that should be directly charged to the cost management device 1, but is registered in the accounting terminal device 9 before the cost management device 1. Fig. 7 shows such a case, and the accounting voucher data shown in the first and second lines from the bottom, in which the account item is "real estate in progress" and the sub-item "registration costs" has an amount of "500 yen", is the accounting voucher data that is registered in the accounting terminal device 9 before the cost management device 1.

[0047] Incidentally, accounting voucher data with a business group of "cost management (unpaid)" indicates that it is accounting voucher data created based on payment request data created on the cost management device 1. As will be described later, accounting voucher data with a business group of "cost management (transfer)" indicates that it is accounting voucher data created based on completed transfer data of the cost management device 1. In contrast, accounting voucher data with a business group of "accounting" indicates that it is accounting voucher data registered directly on the accounting terminal device 9.

[0048] In step S3 of the flowchart in Figure 2, the transmission / reception control unit 21 of the cost management device 1 acquires such accounting voucher data at a predetermined timing. The "predetermined timing" may be, for example, the timing when the transmission / reception control unit 21 requests the accounting terminal device 9 to transmit accounting voucher data, or the timing when a cost accounting entry is added on the accounting terminal device 9 side. Alternatively, it may be the timing when the transmission / reception control unit 21 acquires accounting voucher data from the accounting terminal device 9 on a regular (or irregular) basis.

[0049] Next, the extraction processing unit 23 extracts accounting voucher data from the accounting voucher data obtained from the accounting terminal device 9 based on specific extraction conditions. Specifically, the extraction processing unit 23 extracts accounting voucher data that meets all of the first to third extraction conditions shown below. In this way, accounting voucher data that is recorded only in the accounting system, which is a cost element required for cost calculation, is extracted from a large amount of accounting voucher data.

[0050] First extraction condition: the business group does not exist in the non-linked business group master 12 shown in FIG. 9; Second extraction condition: The combination of the account item and the sub-item exists in the accrual account item and the sub-item in the cost item master 11 shown in FIG. 5. Third extraction condition: The document number does not exist in the accounting document number of the payment request data.

[0051] Fig. 9 is a diagram showing the non-linked business group master 12 in which business groups that are not linked are stored. In the example of Fig. 9, the business group "cost management (transfer)" is specified as a business group that is not linked. Therefore, the extraction processing unit 23 extracts accounting voucher data of business groups other than the business group "cost management (transfer)" as accounting voucher data that satisfies the above-mentioned first extraction condition.

[0052] Specifically, Fig. 8 is a diagram showing accounting voucher data extracted based on each of the extraction conditions described above from the accounting voucher data acquired from the accounting terminal device 9. In the example of Fig. 8, the accounting voucher data that is the record in the first row is a business group "Cost management (unpaid)", which is a business group other than "Cost management (transfer)" stored in the non-linked business group master 12 shown in Fig. 9. Therefore, the first extraction condition is met.

[0053] In addition, the accounting slip data, which is the record in the first row, has a combination of account item and sub-item, "real estate in progress and land cost," which exists in the accrual account item and sub-item in the cost item master 11 shown in Figure 5. Therefore, the second extraction condition is also satisfied.

[0054] Furthermore, in the accounting voucher data that is the record in the first row, the voucher number "K0001" does not exist in the accounting voucher numbers of the payment request data illustrated in Figure 6. Therefore, the third extraction condition is also satisfied.

[0055] In this way, the accounting voucher data in the first record satisfies all of the first to third extraction conditions. Therefore, the extraction processing unit 23 extracts the accounting voucher data in the first record as a cost element for performing cost calculation.

[0056] In contrast, the accounting voucher data for the 100,000 yen payable, which is the record on the second line, does not satisfy the second extraction condition because the combination of account item and sub-item "Account Payable and -" does not exist in the accrual account item and sub-item of the cost item master 11 shown in Fig. 5. Therefore, the extraction processing unit 23 does not extract (excludes) the accounting voucher data, which is the record on the second line.

[0057] Similarly, the accounting slip data, which is the record on the seventh line shown in Fig. 8, is of the business group "accounting", which is a business group other than "cost management (transfer)" stored in the non-linked business group master 12 shown in Fig. 9. Therefore, the first extraction condition is satisfied.

[0058] In addition, the accounting slip data, which is the record on the seventh line, has a combination of account item and sub-item, "real estate in progress and registration expenses," which exists in the accrual account item and sub-item in the cost item master 11 shown in Figure 5. Therefore, the second extraction condition is also satisfied.

[0059] Additionally, in the accounting voucher data, which is the record on the seventh line, the voucher number "K0004" does not exist in the accounting voucher numbers of the payment request data illustrated in Figure 6. Therefore, the third extraction condition is also satisfied.

[0060] In this way, the accounting voucher data in the record on the seventh line satisfies all of the first to third extraction conditions. Therefore, the extraction processing unit 23 extracts the accounting voucher data in the record on the seventh line as a cost element for performing cost calculation.

[0061] In contrast, the accounting voucher data for the 500 yen payable, which is the record on the 8th line, does not satisfy the second extraction condition because the combination of account item and sub-item "Account Payable and -" does not exist in the accrual account item and sub-item of the cost item master 11 shown in Fig. 5. Therefore, the extraction processing unit 23 does not extract (excludes) the accounting voucher data, which is the record on the 8th line.

[0062] By extracting accounting voucher data based on the first to third extraction conditions in this manner, in the example of Figure 8, the extraction processing unit 23 extracts the records in the first, third, fifth and seventh lines indicated by diagonal lines in Figure 8 as accounting voucher data that is recorded only in the accounting system, which is a cost element required for cost calculation.

[0063] Next, in step S5 of the flowchart in Figure 2, payment request data processing unit 22 updates the payment request data based on the extracted accounting voucher data. Figure 10 is a diagram showing the payment request data after the update process. Of the payment request data shown in Figure 10, the payment request data in the records on the first to third lines is payment request data that was formed before the accounting voucher data was extracted. Also, of the payment request data shown in Figure 10, the records on the fourth to seventh lines is payment request data that corresponds to the accounting voucher data extracted by the extraction process described above.

[0064] As can be seen from Fig. 10, the payment request data processing unit 22 assigns a new payment request number such as "NY0004" or "NY0005" to the payment request data corresponding to the accounting voucher data extracted by the above-mentioned extraction process, and registers it following (adding) the existing record. As a result, for example, payment request data with an expense item name of "land cost", a payment amount of "100,000 yen", and an accounting voucher number of "K0001" is generated as a record with a request number of "NY0004", and added to the existing payment request data. Also, for example, payment request data with an expense item name of "registration fee", a payment amount of "500 yen", and an accounting voucher number of "K0004" is generated as a record with a request number of "NY0007", and added to the existing payment request data.

[0065] In addition, the payment request data processing unit 22 sets the item names of the payment request data, such as land cost, brokerage fees, and registration fees, by referring to the cost item master 11 shown in Figure 5 based on the account items and sub-items of the accounting voucher data.

[0066] In addition, the payment request data processing unit 22 updates the accounting linkage flag to "1" to indicate that the payment request data corresponding to the accounting voucher data extracted in the above-mentioned extraction process has been linked to the accounting system.

[0067] In addition, the payment request data processing unit 22 retains the payment request numbers such as "NY0001" and "NY0002" (see Figure 8) that were added to the accounting voucher data extracted in the above-mentioned extraction process in the payment request data as the original payment request number.

[0068] Next, in step S6 of the flowchart in Fig. 2, the completion transfer processing unit 24 performs the completion transfer processing, which is a cost calculation processing based on the payment request data. At this time, the completion transfer processing unit 24 treats the payment request data that satisfies the deletion condition that "the payment request number of the payment request data exists in the original payment request number of the payment request data of another line" as a logical deletion (logical deletion processing), and targets only the payment request data that corresponds to the accounting voucher data extracted by the above-mentioned extraction processing for the completion transfer processing and the cost transfer processing.

[0069] Specifically, in the case of the payment request data illustrated in Fig. 11, the payment request numbers "NY0001" to "NY0003" in the first to third lines exist in the original payment request numbers in the separate lines, the fourth to sixth lines. Therefore, the completed transfer processing unit 24 treats the payment request data in the first to third lines as logically deleted and does not use them in the completed transfer processing.

[0070] In contrast, the payment request numbers "NY0004" to "NY0007" on the 4th to 7th lines do not exist in the original payment request numbers of other lines. Therefore, the completion transfer processing unit 24 performs the completion transfer processing based on the payment request data on the 4th to 7th lines, and generates the completion transfer data with the land price of "500,000 yen (100,000 yen + 400,000 yen)", the agency fee of "15,000 yen", and the registration fee of "500 yen" as shown in Figure 12.

[0071] In addition to generating such completed transfer data, the completed transfer processing unit 24 generates completed transfer creation history data that associates the payment request number of the payment request data corresponding to the completed transfer number of the generated completed transfer data, as shown in Figure 13, and stores it in the memory unit 2.

[0072] Next, in step S7 of the flowchart in Figure 2, the transmission / reception control unit 21 transmits the generated completed transfer data to the accounting terminal device 9 via the communication interface unit 4 and network 8 for recording. As a result, the completed transfer data is recorded in the accounting system of the accounting terminal device 9, and accounting voucher data as shown by the diagonal lines in Figure 14 is generated and added to the existing accounting voucher data.

[0073] In the accounting voucher data shown in FIG. 14, the accounting voucher data added this time is the accounting voucher data on lines 9 to 14. Specifically, the accounting voucher data added this time is accounting voucher data with a voucher number of "K0005", a business group of "cost management (transfer)", an occurrence date of "September 30, 2021", a debit / credit of "debit", an account item of "real estate for sale", and an amount of "500,000 yen". Also, the accounting voucher data added this time is accounting voucher data with a voucher number of "K0005", a business group of "cost management (transfer)", an occurrence date of "September 30, 2021", a debit / credit of "credit", an account item of "real estate in progress", an auxiliary account of "land cost", and an amount of "500,000 yen".

[0074] Additionally, the accounting voucher data added this time is accounting voucher data with the voucher number "K0006", business group "Cost management (transfer)", date of occurrence "September 30, 2021", debit / credit "Debit", account item "Real estate for sale", and amount "15,000 yen". Additionally, the accounting voucher data added this time is accounting voucher data with the voucher number "K0006", business group "Cost management (transfer)", date of occurrence "September 30, 2021", debit / credit "Credit", account item "Real estate in progress", sub-account "Brokerage fee", and amount "15,000 yen".

[0075] Additionally, the accounting voucher data added this time is accounting voucher data with the voucher number "K0007", business group "Cost management (transfer)", date of occurrence "September 30, 2021", debit / credit "Debit", account item "Real estate for sale", and amount "500 yen". Additionally, the accounting voucher data added this time is accounting voucher data with the voucher number "K0007", business group "Cost management (transfer)", date of occurrence "September 30, 2021", debit / credit "Credit", account item "Real estate in progress", sub-account "Registration expenses", and amount "500 yen".

[0076] In this manner, when the completed transfer data is sent to the accounting terminal device 9 and linkage is established with the accounting system, the completed transfer processing unit 24 updates the accounting linkage flag of the completed transfer data to "1", as shown in Figure 15.

[0077] Next, in step S8 of the flowchart in Fig. 2, the display control unit 25 determines whether or not a display operation of the cost list screen has been performed. If a display operation of the cost list screen has been detected (step S8: Yes), in step S9, the display control unit 25 controls the display of the cost list screen via the output device 7. Such a display operation of the cost list screen will be described later with reference to Fig. 24.

[0078] The cost management device 1 repeatedly executes the operations of steps S3 to S9, which extract cost elements that were registered in the accounting terminal device 9 prior to the cost management device 1 from the accounting voucher data acquired in this manner, and perform cost calculation.

[0079] That is, the flow of the cost calculation operation will be briefly explained again. By returning the process to step S3, for example, the accounting slip data shown in FIG. 16 is acquired. The example shown in FIG. 16 is an example in which accounting slip data with a slip number of "K0008", a business group of "accounting", an occurrence date of "October 31, 2021", a debit / credit of "debit", an account item of "real estate in progress", a sub-account of "construction costs", and an amount of "100,000 yen" is recorded in the accounting terminal device 9 before the cost management device 1. Also, the example shown in FIG. 16 is an example in which accounting slip data with a slip number of "K0008", a business group of "accounting", an occurrence date of "October 31, 2021", a debit / credit of "debit", an account item of "accounts payable", and an amount of "100,000 yen" is recorded in the accounting terminal device 9 before the cost management device 1.

[0080] When such accounting voucher data is acquired, the extraction processing unit 23 extracts only records that satisfy all of the above-mentioned first to third extraction conditions (step S4). That is, in this case, as shown in Fig. 17, the records in the first to fourteenth lines are accounting voucher data that has already been linked between the cost management system side and the accounting system side. Therefore, the records in the first, third, fifth, and seventh lines do not satisfy the third extraction condition that "the voucher number does not exist in the accounting voucher number of the payment request data", so the extraction processing unit 23 does not extract these records.

[0081] Furthermore, since the records on the second, fourth, sixth and eighth lines do not satisfy the second extraction condition, that is, "the combination of account item and sub-item exists in the accrual account item and sub-item in the cost item master 11 shown in Figure 5," the extraction processing unit 23 does not extract these records.

[0082] Furthermore, since the records on the 9th to 14th lines do not satisfy the first extraction condition that "the business group does not exist in the non-linked business group master 12 shown in FIG. 9," the extraction processing unit 23 does not extract these records.

[0083] Furthermore, among the records on lines 15 and 16 that have been newly added to the accounting system this time, the record in line 16 where the account item is “Accounts Payable” does not satisfy the second extraction condition that “the combination of account item and sub-account item exists in the accrual account item and sub-account item in the cost item master 11 shown in Figure 5,” and therefore the extraction processing unit 23 does not extract this record.

[0084] Therefore, of the records in lines 1 to 16, only the record in line 15, which was newly added this time by the accounting system, is extracted by the extraction processing unit 23 as accounting voucher data that satisfies all of the first to third extraction conditions.

[0085] When the newly added accounting voucher data is extracted in this manner on the accounting system side, the payment request data processing unit 22 generates payment request data corresponding to the newly added accounting voucher data, as shown in Figure 18, with a payment request number of "NY0008", an occurrence date of "October 31, 2021", an expense item name of "construction costs", and a payment amount of "100,000 yen", and adds this data to the existing payment request data (step S5).

[0086] This completes the link between the cost management system and the accounting system corresponding to the added payment request data, so the payment request data processing unit 22 updates the accounting linkage flag of the added payment request data to "1." The payment request data processing unit 22 also holds the accounting voucher number of the newly added accounting voucher data in the payment request data.

[0087] Next, the completion transfer processing unit 24 performs cost calculation processing based only on the payment request data corresponding to the newly added accounting voucher data this time (step S6). That is, the completion transfer processing unit 24 treats the payment request data shown in Fig. 19 that satisfies the above-mentioned deletion condition of "the payment request number of the payment request data exists in the original payment request number of the payment request data of another line" as logically deleted and does not use it for cost calculation processing.

[0088] Furthermore, the completed transfer processing unit 24 refers to the completed transfer creation history data shown in Figure 13, and detects from the payment request data shown in Figure 19, a record with the same payment request number as the payment request number registered in the completed transfer creation history data. And, the fact that a payment request number is registered in the completed transfer creation history data means that the record has undergone cost accounting processing in the past and has already been transferred (completed transfer data has been formed in the past). In the case of the payment request data shown in Figure 19, the payment request data with payment request numbers "NY0004" to "NY0007" have already been transferred, so they are not used for cost accounting processing.

[0089] As a result, the payment request data with the payment request number "NY0008" shown in FIG. 19, which corresponds to the newly added accounting voucher data, can be extracted as the payment request data to be used in the cost accounting process.

[0090] The completion transfer processing unit 24 performs cost accounting processing based on the payment request data extracted in this manner, thereby generating completion transfer data shown in Figure 20 with the completion transfer number "KF0002", the occurrence date "October 31, 2021", the expense name "construction costs", and the amount "100,000 yen", and adds this data to the existing completion transfer data.

[0091] In addition, along with generating such completed transfer data, the completed transfer processing unit 24 adds the completed transfer number (KF0002) of the generated completed transfer data and the payment request number (NY0008) of the payment request data corresponding to the generated completed transfer data to the existing completed transfer creation history data, as shown in Figure 21.

[0092] Next, the transmission / reception control unit 21 transmits the generated completed transfer data to the accounting terminal device 9 via the network 8 and records it in the accounting system (step S7). As a result, as shown in FIG. 22, accounting voucher data with a voucher number of "K0009", a business group of "cost management (transfer)", an occurrence date of "October 31, 2021", a debit / credit of "debit", an account item of "real estate for sale", and an amount of "100,000 yen" is added consecutively to the existing accounting voucher data. In addition, accounting voucher data with a voucher number of "K0009", a business group of "cost management (transfer)", an occurrence date of "October 31, 2021", a debit / credit of "credit", an account item of "real estate in progress", an auxiliary account of "construction costs", and an amount of "100,000 yen" is added consecutively to the existing accounting voucher data.

[0093] When the completion transfer processing unit 24 completes the linkage between the accounting system corresponding to the newly added accounting voucher data and the cost management system, it updates the accounting linkage flag of the added completed transfer data to "1", as shown in Figure 23.

[0094] In this way, even if a cost element is registered in the accounting terminal device 9 before the cost management device 1, the cost management device 1 can extract only the previously registered cost element from the accounting voucher data obtained from the accounting terminal device 9, perform cost calculation processing, and record it in the accounting system. Therefore, even if a cost element is registered in the accounting terminal device 9 before the cost management device 1, it is possible to eliminate the troublesome task of manually correcting the accounting voucher data later.

[0095] (Display behavior of the cost list screen) Next, the display operation of the cost list screen in steps S8 and S9 of the flowchart in Fig. 2 will be described. When the operator of the cost management device 1 displays the cost list screen, he / she specifies an occurrence date, for example, July 1, 2021 to August 1, 2021, and operates the display button. As a result, the display control unit 25 controls the display of a cost list screen such as that shown in Fig. 24(a) or Fig. 24(b) on the output device 7 based on the payment request data corresponding to the specified occurrence date.

[0096] FIG. 24(a) is an example of a cost list screen displayed based on payment request data (see FIG. 3 and FIG. 6) generated based on payment information input by the operator of the cost management device 1. In this case, the display control unit 25 displays a list of payment request data with payment request numbers "NY0001" to "NY0003" corresponding to the occurrence dates of July 1, 2021 to August 1, 2021 specified by the operator. That is, the display control unit 25 displays a list of payment request data with a payment request number of "NY0001", an expense item name of "land cost" and an amount of "100,000 yen", a payment request number of "NY0002", an expense item name of "land cost" and an amount of "400,000 yen", and a payment request number of "NY0003", an expense item name of "brokerage fee" and an amount of "15,000 yen". Additionally, the display control unit 25 also displays the total amount of "515,000 yen" together with these.

[0097] In contrast, FIG. 24(b) is an example of a cost list screen displayed based on the payment request data generated by the above-mentioned extraction process from accounting voucher data in which new cost elements have been added to the accounting system prior to the cost management system. In this case, the display control unit 25 displays a list of payment request data corresponding to the occurrence dates between July 1, 2021 and August 1, 2021 specified by the operator, as described above, but hides the records of the payment numbers that exist in the original payment request number from the cost list screen. In other words, the display control unit 25 forms and displays the cost list screen so as not to include the records of the payment numbers that exist in the original payment request number.

[0098] Specifically, as explained with reference to Fig. 10, the payment request data processing unit 22 includes and retains the payment request numbers such as "NY0001" to "NY0003" that were added to the accounting voucher data extracted in the above-mentioned extraction process as original payment request numbers in the payment request data. The presence of an original payment request number in the payment request data means that there are duplicate records with the same expense name and payment amount. For this reason, the display control unit 25 forms a cost list screen that does not include records of the payment request numbers indicated by the original payment request numbers.

[0099] In other words, as described with reference to FIG. 11, the display control unit 25 forms and displays the cost list screen based on the remaining payment request data excluding the payment request data to be logically deleted.

[0100] In the example of Fig. 10, the display control unit 25 excludes records with payment request numbers "NY0001" to "NY0003" and forms a cost list screen with records with payment request numbers "NY0004" to "NY0007." This makes it possible to prevent the inconvenience of duplicated payment request data of the same expense item and the same amount being displayed on the cost list screen, as shown in Fig. 24(b).

[0101] [Effects of the embodiment] As is clear from the above explanation, the business support system of the embodiment can extract only the cost elements registered earlier from the accounting voucher data obtained from the accounting terminal device 9, perform cost calculation processing, and record in the accounting system, even if cost elements are registered in the accounting terminal device 9 before the cost management device 1. Therefore, even if cost elements are registered in the accounting terminal device 9 before the cost management device 1, it is possible to eliminate the troublesome task of manually correcting the accounting voucher data later.

[0102] Furthermore, when extracting cost elements for cost calculation from accounting voucher data obtained from the accounting terminal device 9, the cost elements can be extracted mechanically and quickly by using predetermined extraction conditions.

[0103] In addition, when performing cost calculation processing based on payment request data generated by extracting cost elements from accounting voucher data, the cost calculation processing is performed based on payment request data excluding the records of the payment request numbers added to the accounting voucher data, thereby preventing the inconvenience of performing cost calculation processing based on duplicated payment request data.

[0104] In addition, when displaying the cost list screen, the display control unit 25 displays the cost list screen formed by excluding records to be logically deleted. This makes it possible to prevent the inconvenience of duplicated payment request data of the same expense item and the same amount being displayed on the cost list screen.

[0105] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0106] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0107] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0108] [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.

[0109] 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.

[0110] 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.

[0111] Furthermore, with regard to the business support system, each of the components shown in the figures is merely a functional concept, and does not necessarily have to be physically configured as shown in the figures.

[0112] For example, the processing functions of the cost management device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized in whole or in part by a CPU (Central Processing Unit) 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 that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the cost management device 1 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processing is recorded in a storage unit such as a ROM or HDD. This computer program is executed by being loaded into a RAM, and constitutes the control unit 3 in cooperation with the CPU.

[0113] In addition, this cost management system, which is a computer program, may be stored in another server device connected to the cost management device 1 via any network, and it is also possible to download all or part of it as needed.

[0114] The cost management system 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 term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0115] 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 multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0116] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0117] The cost management device 1 may be configured as an information processing device such as a known personal computer device or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0118] Furthermore, the specific form of distribution and integration of the devices is not limited to those 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 function additions. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0119] The present invention is useful for creating documents for managing the cost of goods. [Explanation of symbols]

[0120] 1. Cost Management Device 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input Devices 7 Output Devices 8 Network 9. Accounting terminal equipment 11 Cost item master 12. Non-linked business group master 21 Transmission and reception control section 22 Payment request data processing section 23 Extraction processing section 24 Completion Transfer Processing Section 25 Display control section 31 Control Unit 32 Storage section

Claims

1. A cost management device that performs cost calculation processing based on payment request data including at least a payment destination, an expense name, and a payment amount, and records the cost in an accounting system, An acquisition unit that acquires accounting voucher data from the accounting system; an extraction processing unit that extracts accounting voucher data that is recorded only in the accounting system from the acquired accounting voucher data; a payment request data processing unit that forms the payment request data based on the extracted accounting voucher data; a completion transfer data forming unit that performs cost calculation processing based on the formed payment request data to form completion transfer data to be recorded as costs in the accounting system; a cost item master in which a combination of account items and sub-items of accounting slip data to be extracted is stored; the extraction processing unit extracts, from the accounting voucher data acquired from the acquisition unit, the accounting voucher data having a combination of accrual account items and sub-items stored in the cost item master, as accounting voucher data recorded only in the accounting system; A cost management device comprising:

2. Further comprising a non-linked business group master in which business groups of accounting voucher data that are not to be extracted are stored, the extraction processing unit extracts, from the accounting voucher data acquired by the acquisition unit, accounting voucher data whose business group does not exist in the non-linked business group master and which includes a combination of accrual account items and subsidiary items stored in the cost item master, as accounting voucher data that is recorded only in the accounting system; 2. The cost management device according to claim 1,

3. The payment request data includes at least the payee, the expense name, and the payment amount, as well as a voucher number, a business group, an account title, and a sub-item, The extraction processing unit extracts accounting voucher data that satisfies all of the following conditions: a first extraction condition that the business group of the acquired accounting voucher data does not exist in the non-linked business group master; a second extraction condition that the combination of the account item and sub-item of the acquired accounting voucher data exists in the accrual account item and sub-item of the cost item master; and a third extraction condition that the voucher number of the acquired accounting voucher data does not exist in the accounting voucher number of the payment request data.

3. The cost management device according to claim 2,

4. The completed transfer data forming unit performs a logical deletion process to exclude the payment request data whose payment request number is present in an original payment request number of another line from the formed payment request data, and performs a cost calculation process based on the remaining payment request data to form the completed transfer data. The cost management device according to any one of claims 1 to 3, characterized in that

5. The completed transfer data forming unit performs a cost calculation process based on the remaining payment request data excluding the payment request data that has been subjected to the logical deletion process and for which the completed transfer data has been formed in the past, to form the completed transfer data.

5. The cost management device according to claim 4,

6. A display control unit that, when controlling the display of a cost list screen, which is a list screen of cost elements, on a display unit based on the payment request data, forms the cost list screen based on the remaining payment request data excluding the payment request data to be logically deleted, and controls the display of the cost list screen on the display unit.

5. The cost management device according to claim 4,

7. A cost management method for performing cost calculation processing and recording the cost in an accounting system based on payment request data including at least a payment destination, an expense name, and a payment amount, comprising: An acquisition step in which an acquisition unit acquires accounting voucher data from the accounting system; an extraction processing step in which an extraction processing unit extracts accounting voucher data that is recorded only in the accounting system from the acquired accounting voucher data; a payment request data processing step in which a payment request data processing unit forms the payment request data based on the extracted accounting voucher data; A completion transfer data forming step in which a completion transfer data forming unit performs a cost calculation process based on the formed payment request data to form completion transfer data to be recorded as a cost in the accounting system, In the extraction processing step, the accounting voucher data acquired from the acquisition unit is extracted, the accounting voucher data having a combination of accrual account items and sub-items stored in a cost item master as accounting voucher data recorded only in the accounting system; A cost management method characterized by the above.

8. A cost management program that causes a computer to function to perform cost calculation processing based on payment request data including at least a payment destination, an expense name, and a payment amount, and to record the cost in an accounting system, The computer, An acquisition unit that acquires accounting voucher data from the accounting system; an extraction processing unit that extracts accounting voucher data that is recorded only in the accounting system from the acquired accounting voucher data; a payment request data processing unit that forms the payment request data based on the extracted accounting voucher data; a cost calculation process based on the formed payment request data, thereby functioning as a completed transfer data forming unit that forms completed transfer data to be recorded as costs in the accounting system; the extraction processing unit extracts, from the accounting voucher data acquired from the acquisition unit, the accounting voucher data having a combination of accrual account items and sub-items stored in a cost item master, as accounting voucher data recorded only in the accounting system; A cost management program that features:

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