Project management device, project management method, and project management program

Abstract

To provide a project management apparatus configured to be adapted to a new revenue recognition standard without drastically modifying a current registration system of contract data, by allowing a progress rate and / or the amount of sales in the percentage of completion method to be calculated not from one unit but from multiple units.SOLUTION: A project management apparatus includes: data registration means which registers, for each project, multiple contracts and a calculation unit for percentage of completion method which specifies whether the percentage of completion method is calculated by project or by contract, on a storage unit; and progress rate calculation means which calculates a progress rate by project when a corresponding unit for calculating the percentage of completion method stored in the storage unit, for a target project, indicates calculation by project, or calculates a progress rate by contract when the unit for calculating the percentage of completion method indicates calculation by contract.SELECTED DRAWING: Figure 1

Description

[Technical field]

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

[0002] On March 30, 2018, the Accounting Standards Board of Japan published the New Revenue Recognition Standard, a comprehensive accounting standard for revenue recognition in Japan, which will be applied in principle from April 2021. For example, Patent Document 1 is an example of a system that complies with the New Revenue Recognition Standard. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2020-87031 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the prior art does not disclose anything about allowing the calculation of progress rates and sales amounts under the percentage of completion method to be selected from multiple units rather than a single unit, thereby complying with the new revenue recognition standards without significantly changing the current system for registering contract data.

[0005] The present invention has been made in consideration of the above problems, and by allowing the calculation of the progress rate and / or the sales amount in the percentage of completion method to be selected from multiple units instead of a single unit, it is possible to respond to the new revenue recognition standard without making major changes to the current registration system of contract data. An object of the present invention is to provide a project management device, a project management method, and a project management program. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a project management device equipped with a memory unit and a control unit, wherein the control unit is characterized by comprising: a data registration means for registering in the memory unit, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether progress basis calculation is to be performed on a project basis or a contract basis; and a progress rate calculation means for calculating, for a target project, a progress rate on a project basis if the corresponding progress basis calculation unit registered in the memory unit is a project basis, and calculating a progress rate on a contract basis if the progress basis calculation unit is a contract basis.

[0007] In addition, according to one aspect of the present invention, the control unit may further include a progress basis sales amount calculation means for calculating a progress basis sales amount based on the progress rate calculated on a project basis and apportioning the calculated progress basis sales amount to a contract basis when the corresponding progress basis calculation unit registered in the memory unit for the target project is a project basis, and for calculating a progress basis sales amount based on the progress rate calculated on a contract basis when the progress basis calculation unit is a contract basis.

[0008] Furthermore, according to one aspect of the present invention, when the progress basis calculation unit for a target project is on a project basis, the progress rate calculation means calculates the progress rate as follows: Progress rate = total of incurred costs for each contract belonging to the project as of the relevant month ÷ total of budgeted cost amounts for each contract belonging to the project × 100; and when the progress basis calculation unit is on a contract basis, the progress rate may be calculated for each contract as follows: Progress rate = total of incurred costs for each contract belonging to the project as of the relevant month ÷ total of budgeted cost amounts for each contract × 100.

[0009] According to one aspect of the present invention, the progress-based sales amount calculation means, for a target project, when the progress-based calculation unit is project-by-project, calculates the progress-based sales amount by the following formulas (1) to (3): accumulated sales amount (project total) = total of the project's planned total sales × progress rate for that month ÷ 100 (1), current month's sales amount (project total) = accumulated sales amount (project total) - accumulated sales amount (project total) for the previous month and earlier (project total) (2), current month's sales amount (per contract) = current month's The progress-based sales amount is calculated as follows: Sales amount (total for project) × Costs incurred in the current month (per contract) ÷ Costs incurred in the current month (total for project) ··· (3). If the progress-based calculation unit is a contract, the progress-based sales amount may be calculated using the following formulas (4) and (5): Cumulative sales amount (per contract) = Total contract amount of planned sales × Progress rate for that month ÷ 100 ··· (4); Current month's sales amount (per contract) = Cumulative sales amount (total for project) - Cumulative sales amount for the previous month and earlier (total for project) ··· (5).

[0010] According to another aspect of the present invention, the project may be related to the IT industry, the media industry, or the construction industry.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention may be a project management method to be executed by an information processing device having a control unit and a memory unit, and may include a data registration step executed by the control unit to register in the memory unit, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether progress basis calculation is to be performed on a project basis or a contract basis, and a progress rate calculation step to calculate a progress rate on a project basis for a target project if the corresponding progress basis calculation unit registered in the memory unit is a project basis, and to calculate a progress rate on a contract basis if the progress basis calculation unit is a contract basis.

[0012] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides a project management program to be executed by an information processing device having a control unit and a memory unit, the project management program causing the control unit to execute a data registration step of registering, in the memory unit, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether progress basis calculation is to be performed on a project basis or a contract basis, and a progress rate calculation step of calculating, for a target project, a progress rate on a project basis if the corresponding progress basis calculation unit registered in the memory unit is a project basis, and calculating a progress rate on a contract basis if the progress basis calculation unit is a contract basis. Effect of the Invention

[0013] According to the present invention, by allowing the calculation of the progress rate and / or the sales amount under the percentage of completion method to be selected from multiple units rather than a single unit, it is possible to respond to the new revenue recognition standards without significantly changing the current registration system of contract data. [Brief description of the drawings]

[0014] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a unit price estimation device according to the present embodiment. [Diagram 2] FIG. 2 is a block diagram showing an example of a configuration of the project management device according to the present embodiment. [Diagram 3] FIG. 3 is a flowchart for explaining an example of the overall processing of the project management device in this embodiment. [Figure 4] FIG. 4 is a diagram showing sample data of project data and contract data. [Diagram 5] FIG. 5 is a diagram showing sample data of the incurred cost data. [Figure 6] FIG. 6 is a diagram showing sample data of the progress rate data. [Figure 7] FIG. 7 is a diagram showing sample data of progress-based sales data. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0015] 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.

[0016] [1. Overview] On March 30, 2018, the Accounting Standards Board of Japan published new revenue recognition standards, comprehensive accounting standards for revenue recognition in Japan, which will come into effect in April 2021.

[0017] Specifically, the present invention is expected to be effective in business systems for industries that record sales based on the progress made over a certain period of time (hereinafter referred to as the "completion of completion method"), such as IT, media, and construction contracts, in relation to the application of Corporate Accounting Standard No. 29 (hereinafter referred to as the "new revenue recognition standard"), which will come into effect in principle from April 2021.

[0018] FIG. 1 is a diagram for explaining the parts of the new revenue recognition standard that are relevant to the present invention.

[0019] Paragraph 32 of the Standard (Identification of Performance Obligations) At the inception date of the contract, an entity evaluates the goods and services promised in the contract with the customer and identifies as a performance obligation each promise to transfer to the customer either (1) or (2) of the following (see paragraph 7): (1) Distinct goods or services (see paragraph 34) (or bundles of distinct goods or services) (2) A series of distinct goods or services (i.e., two or more goods or services that have substantially the same characteristics and the same pattern of transfer to the customer) (see paragraph 33).

[0020] The point related to the present invention is that the unit for recognizing revenue is not arbitrary as in the past, but is the unit of "performance obligation."

[0021] 38 of the Standard (Performance obligations satisfied over time) If any of the following criteria (1) to (3) are met, control of the asset is transferred to the customer over a period of time, thereby satisfying a performance obligation and recognizing revenue over a period of time. (1) Customers receive benefits as the entity fulfils its obligations in the contract with the customer. (2) An asset is created or the value of an asset increases as the entity fulfills its obligations in a contract with a customer, and as the asset is created or the value of the asset increases, the customer controls the asset. (3) All of the following requirements must be met (Application Guidelines [Example 8]): [1] The entity’s fulfillment of its obligations in a contract with a customer gives rise to an asset that cannot be converted for an alternative use. [2] The entity has an enforceable right to receive consideration for the portion of the contract it has completed that it has performed.

[0022] For example, in transactions such as contract work, the application of the percentage of completion standard will have to be determined in principle for all transactions, rather than being determined based on an arbitrary in-house standard as in the past, which is a point related to the present invention.

[0023] Here, there is an issue that the performance obligations, which are the unit for recognizing revenue, do not necessarily correspond one-to-one with the contract or the contract data in the system, and the registration system for contract data varies depending on the business content and operation of each company. In addition, if the registration unit for performance obligations and the contract data in the business system do not match, there is an issue that the registration system for the entire system, including the registration unit for this contract data, will have to be changed.

[0024] The registration unit of contract data here refers to the unit of registration, such as whether contract data is registered by contract, by sales department, by process, etc. The registration system refers to a system that includes the registration unit of contract data and parent data that compiles that contract data (referred to as project data in this specification).

[0025] Even within the same company, the consistency between performance obligations and contract data varies from contract to contract. Therefore, if the calculation of the progress rate and sales amount under the percentage of completion method can only be performed on a single unit (contract unit), it is highly likely that the calculation method will be inappropriate.

[0026] Therefore, in this embodiment, the calculation of the progress rate and sales amount under the percentage of completion method can be selected from multiple units rather than a single unit, making it possible to apply the new revenue recognition standard without significantly changing the current registration system for contract data, thereby solving the above problem.

[0027] Specifically, in this embodiment, (1) transaction details are registered in a two-stage structure of contract data and project data, which is a parent element that compiles the contract data. Here, the project data and contract data always have a 1:N relationship. (2) The calculation unit of the progress rate and the amount of sales recorded in the progress basis can be selected from project unit and contract unit for each project. (3) In the case of contract unit, the progress rate is calculated from the budget amount and the amount of costs incurred linked to the contract, and the progress basis sales are recorded in the amount corresponding to the progress rate from the total planned sales. (4) In the case of project unit, the progress rate is calculated for the entire project using the total amount of the budget amount and the amount of costs incurred linked to all contracts in the target project. Also, the progress basis sales amount for the entire project is calculated in the amount corresponding to the progress rate from the total planned sales of all contracts in the target project. After that, the child contracts are allocated proportionally and the progress basis sales are recorded for each contract.

[0028] In the following explanation, flows that are not directly related to the present invention will be basically omitted. Calculation methods other than "Unit of calculation" and "Apportionment of sales amount from project to contract" are not the main point of the present invention, but will be described because they are necessary for the explanation. As an example of progress rate calculation, an example using the cost ratio method will be explained.

[0029] [2. Configuration] An example of the configuration of the project management apparatus 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 project management apparatus 100.

[0030] The project management device 100 is a commercially available desktop personal computer. Note that the project management device 100 is not limited to a stationary information processing device such as a desktop personal computer, and 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.

[0031] The project management 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 project management device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0032] The communication interface unit 104 communicatively connects the project management apparatus 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 project management apparatus 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).

[0033] 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. Moreover, "output" refers to outputting by the output device 114, and includes, for example, display output to the monitor 114, print output by the printer 114, and transmission of data to the outside.

[0034] The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs for cooperating with an operating system (OS) to give instructions to a central processing unit (CPU) to perform various processes. For example, memory devices such as random access memory (RAM) and read only memory (ROM), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 106. The storage unit 106 also includes a table 106a.

[0035] The table 106a is a table for storing various data such as project data, contract data, incurred cost data, progress rate data, and progress-based sales data.

[0036] The project data is data that specifies the units for calculating the progress rate and the progress-based sales amount for each project, and may include, for example, the project number, project name, and progress-based calculation unit (e.g., 0: project unit, 1: contract unit) (see Figure 4(A)).

[0037] The contract data may include a project number, a contract number, a projected sales amount, and a cost budget amount (see FIG. 4(B)).

[0038] The incurred cost data may include a project number, a contract number, and incurred cost amounts (first month) to (Nth month) (see FIG. 5).

[0039] The progress rate data may include a project number, a contract number, and a progress rate (first month) to a progress rate (Nth month) (see FIG. 6).

[0040] The progress-based sales data may include a project number, a contract number, and the amount of sales recorded (first month) through the amount of sales recorded (Nth month) (see FIG. 7).

[0041] Of the above data, the project number and contract number are key items, and each piece of data is linked using the project number and contract number as keys.

[0042] The control unit 102 is a CPU or the like that performs overall control of the project management apparatus 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, and the like, and executes various information processing based on these stored programs. The control unit 102 conceptually includes a data registration unit 102a, a progress rate calculation unit 102b, a progress-based sales amount calculation unit 102c, and a screen display control unit 102d.

[0043] The data registration unit 102a registers, for each project, a number of contracts and a progress basis calculation unit that specifies whether the progress basis calculation is performed on a project basis or on a contract basis in the table 106a. Specifically, the data registration unit 102a registers project data, contract data, and incurred cost data in the table 106a in response to, for example, an operator's operation of the input device 112 on a registration screen (not shown) displayed on the monitor 114. The project may be related to the IT industry, media industry, or construction work. The project is made up of a number of contracts. The number of contracts is linked to the project, which is a parent contract, and may be concluded, for example, by process or by sales department. The project is linked, for example, to a number of contracts by process or by sales department. For example, in the case of an application development and maintenance project, it may include an application creation contract and an application maintenance contract.

[0044] The progress rate calculation unit 102b calculates the progress rate for the target project on a project basis if the corresponding progress criterion calculation unit registered in the table 106a is a project basis, and calculates the progress rate on a contract basis if the progress criterion calculation unit is a contract basis.

[0045] Specifically, when the progress basis calculation unit for the target project is on a project basis, the progress rate calculation unit 102b calculates the progress rate as follows: Progress rate = sum of the accumulated incurred costs of each contract belonging to the project as of the relevant month ÷ sum of the cost budget amount of each contract belonging to the project × 100; when the progress basis calculation unit is on a contract basis, the progress rate may be calculated for each contract as follows: Progress rate = sum of the accumulated incurred costs of each contract belonging to the project as of the relevant month ÷ sum of the cost budget amount of each contract × 100.

[0046] If the corresponding progress basis calculation unit registered in table 106a for the target project is the project basis, the progress basis sales amount calculation unit 102c calculates the progress basis sales amount based on the progress rate calculated on the project basis and apportions the calculated progress basis sales amount by contract basis, and if the progress basis calculation unit is the contract basis, it calculates the progress basis sales amount based on the progress rate calculated on the contract basis.

[0047] When the progress basis calculation unit for the target project is the project unit, the progress basis sales amount calculation unit 102c calculates the progress basis sales amount for the target project by the following formulas (1) to (3): accumulated sales amount (project total) = total of the project's planned total sales × progress rate for that month ÷ 100 (1), current month's posted sales amount (project total) = accumulated sales amount (project total) - accumulated sales amount (project total) for the previous month and earlier (project total) (2), current month's posted sales amount (per contract) = current month's sales amount (project total) (total of total planned sales) × cost incurred in the current month (per contract) ÷ cost incurred in the current month (total for the project) ··· (3), and if the progress basis calculation unit is the contract unit, the progress basis sales amount may be calculated using the following formulas (4) and (5): Cumulative sales (per contract) = total of contracts for total planned sales × progress rate for that month ÷ 100 ··· (4), Current month's recognized sales (per contract) = cumulative sales (total for the project) - cumulative sales for the previous month and earlier (total for the project) ··· (5).

[0048] The screen display control unit 102d controls the display of various screens on the monitor 114 and the reception of inputs therefor.

[0049] [3. Specific Examples] A specific example of the processing of project management apparatus 100 in this embodiment will be described with reference to Figures 2 to 7. First, an overview of the overall processing of project management apparatus 100 in this embodiment will be described with reference to Figure 3. Figure 3 is a diagram showing a flow for explaining an example of the overall processing of project management apparatus 100 in this embodiment.

[0050] 3, the data registration unit 102a executes a project registration process (step S1). Specifically, in the project registration process, the data registration unit 102a inputs project data in response to an operation by an operator on a registration screen (not shown) displayed on the monitor 114, for example, and registers the project data in the table 106a.

[0051] The data registration unit 102a executes a contract registration process (step S2). Specifically, in the contract registration process, the data registration unit 102a inputs contract data in response to an operation by an operator on a registration screen (not shown) displayed on the monitor 114, and registers the contract data in the table 106a (step S2).

[0052] The data registration unit 102a executes a cost registration process (step S3). Specifically, in the contract registration process, the data registration unit 102a inputs cost registration data in response to an operation by an operator on a registration screen (not shown) displayed on the monitor 114, and registers the data in the table 106a (step S3).

[0053] The progress rate calculation unit 102b executes a progress rate calculation process (step S4). Specifically, in the progress rate calculation process, the progress rate calculation unit 102b creates progress rate data and registers it in the table 106a. In this case, if the progress criterion calculation unit corresponding to the project data registered in the table 106a for the target project is the project unit, the progress rate is calculated on a project basis, and if the progress criterion calculation unit is the contract unit, the progress rate is calculated on a contract basis.

[0054] More specifically, when the progress basis calculation unit for the target project is on a project basis, the progress rate calculation unit 102b calculates the progress rate as follows: Progress rate = sum of the accumulated incurred costs of each contract belonging to the project as of the relevant month ÷ sum of the cost budget amount of each contract belonging to the project × 100; and when the progress basis calculation unit is on a contract basis, the progress rate may be calculated for each contract as follows: Progress rate = sum of the accumulated incurred costs of each contract belonging to the project as of the relevant month ÷ sum of the cost budget amount of each contract × 100.

[0055] The progress-based sales amount calculation unit 102c executes a progress-based sales data creation process (step S5). Specifically, in the progress-based sales data creation process, if the corresponding progress-based calculation unit registered in the table 106a for the target project is a project unit, the progress-based sales amount calculation unit 102c calculates the progress-based sales amount based on the progress rate calculated on a project unit basis and allocates the calculated progress-based sales amount on a contract unit basis, and if the progress-based calculation unit is a contract unit, calculates the progress-based sales amount based on the progress rate calculated on a contract unit basis.

[0056] The progress-based sales amount calculation unit 102c calculates the progress-based sales amount for a target project when the progress-based calculation unit is project-by-project, using the following formulas (1) to (3): cumulative sales amount (project total) = total planned sales amount of project total × progress rate for that month ÷ 100··· (1), current month's sales amount (project total) = cumulative sales amount (project total) - cumulative sales amount of previous month and earlier (project total)··· (2), current month's sales amount (per contract) = current month's sales amount (project total) × current month's incurred costs (per contract) ÷ current month's incurred costs (project total)··· (3), and when the progress-based calculation unit is contract-by-contract, the progress-based sales amount may be calculated using the following formulas (4) and (5). Cumulative sales (per contract) = total contracted sales forecast × progress rate for that month ÷ 100 (4), Sales recognized this month (per contract) = cumulative sales (total for project) - cumulative sales (total for project) for the previous month and earlier (5)

[0057] Next, a specific example of the processing of the project management apparatus 100 in this embodiment will be described with reference to the sample data in Figs. 4 to 7. Fig. 4 is a diagram showing sample data of project data and contract data. Fig. 5 is a diagram showing sample data of incurred cost data. Fig. 6 is a diagram showing sample data of progress rate data. Fig. 7 is a diagram showing sample data of progress-based sales data. In Figs. 4 to 7, "*" indicates primary key information. In the following formulas, when decimals occur during the calculation process, rounding is not described in detail as it is performed according to a certain standard. Also, *1 to *5 are the processing contents that are the key points of the present invention. In the following examples, the unit of monetary amount is all "10,000 yen" and the notation is omitted.

[0058] (Project registration process) Figure 4 (A) shows an example of registered project data, where the first line has the project number "A10000P", the project name "○× system development", and the progress basis calculation unit "0: project unit", and the second line has the project number "A50000K", the project name "△□ system development", and the progress basis calculation unit "1: contract unit".

[0059] In this example, the progress rate and progress-based sales amount calculation is performed on a project-by-project basis for project number "A10000P", and the progress rate and progress-based sales amount calculation is performed on a contract-by-contract basis for project number "A50000K".

[0060] (Contract registration processing) Figure 4 (B) shows an example of contract data to be registered, with the first line having project number "A10000P", contract number "0001", planned sales amount "1,000", and budgeted cost amount "400", the second line having project number "A10000P", contract number "0002", planned sales amount "2,000", and budgeted cost amount "700", the third line having project number "A50000K", contract number "0003", planned sales amount "1,000", and budgeted cost amount "400", and the fourth line having project number "A50000K", contract number "0004", planned sales amount "2,000", and budgeted cost amount "700".

[0061] In this example, project number "A10000P" is linked to contract number "0001" and contract number "0002," and project number "A50000K" is linked to contract number "0003" and contract number "0004."

[0062] (Cost occurrence registration processing) Figure 5 shows an example of cost occurrence data to be registered. The first line has the project number "A10000P", contract number "0001", incurred costs (first month) "200", and incurred costs (second month) "100". The second line has the project number "A10000P", contract number "0002", incurred costs (first month) "300", and incurred costs (second month) "100". The third line has the project number "50000K", contract number "0003", incurred costs (first month) "200", and incurred costs (second month) "100". The fourth line has the project number "A50000K", contract number "0004", incurred costs (first month) "300", and incurred costs (second month) "100". For ease of explanation, the costs incurred up to the second month are shown here.

[0063] (Progress rate calculation process) In the progress rate calculation process, the progress rate is calculated based on the project data, contract data, and incurred cost data. Specifically, for each project number in the project data, the progress rate is calculated in the corresponding progress basis calculation unit (project unit or contract unit) based on the cost budget amount of the contract number linked to the project number in the contract data and the incurred cost amount of the contract number linked to the project number in the cost incurred data.

[0064] For those where the unit of progress is the project unit, the progress rate is calculated on a project basis, and the progress rate is calculated as follows: Progress rate = total of incurred costs for the project as of the relevant month ÷ total of budgeted costs for the project x 100.

[0065] For those where the unit of progress calculation is the contract unit, the progress rate is calculated on a contract basis, and the progress rate is calculated as follows: Progress rate = total of contracts with accumulated incurred costs as of the relevant month ÷ total of contracts with budgeted cost amounts x 100.

[0066] 6, the first line shows project number "A10000P", contract number "0001", progress rate (first month) "45.45%", progress rate (second month) "63.64%", the second line shows project number "A10000P", contract number "0002", progress rate (first month) "45.45%", progress rate (second month) "63.64%", the third line shows project number "A50000K", contract number "0003", progress rate (first month) "50.00%", progress rate (second month) "75.00%", the fourth line shows project number "A50000K", contract number "0004", progress rate (first month) "42.86%", progress rate (second month) "57.14%".

[0067] In the above example, the progress calculation unit for project data for project number "A10000P" is "0: Project unit," so the progress rate is calculated on a project basis. An example of calculating the progress rate for the second month for project number "A10000P" is: Progress rate = (200+300+100+100) ÷ (400+700) x 100 ≒ 63.64.

[0068] For project number "A50000K", the progress calculation unit for the project data is "1: contract unit", so the progress rate is calculated on a contract basis. As an example of calculation for the second month for project number "A50000K", for contract number "0003", the progress rate is (200+100)÷400×100≒75.00, and for contract number "0004", the progress rate is (300+100)÷700×100≒57.14.

[0069] (Progress-based sales data creation process) In the progress-based sales data creation process, the amount of sales recorded is calculated based on the project data, contract data, incurred cost data, and progress rate data. Specifically, for each project number in the project data, the amount of sales recorded is calculated in the corresponding progress-based calculation unit (project unit or contract unit) based on the sales budget amount of the contract number linked to the project number in the contract data, the incurred cost amount of the contract number linked to the project number in the cost incurred data, and the progress rate of the contract number linked to the project number in the progress rate data.

[0070] For projects where the percentage of completion method is calculated by the project, the percentage of completion method sales amount is calculated by the project, and then the amount is apportioned to the contract unit. Specifically, the calculation is performed using the following formulas (1) to (3).

[0071] Cumulative sales (total project) = Total of the expected sales amount for the project × Progress rate for that month ÷ 100 (1) Sales amount for this month (total project) = Cumulative sales amount (total project) - Cumulative sales amount for previous month and earlier (total project) (2) Sales recorded for this month (per contract) = Sales for this month (total for project) × Costs incurred for this month (per contract) ÷ Costs incurred for this month (total for project) (3)

[0072] For those whose calculation unit for the percentage of completion method is a contract unit, the percentage of completion method sales are calculated on a contract unit basis, using the following formulas (4) and (5).

[0073] Cumulative sales (per contract) = Total contracted sales forecast × Progress rate for that month ÷ 100 (4) Sales amount for this month (per contract) = Cumulative sales amount (total project) - Cumulative sales amount for the previous month and earlier (total project) (5)

[0074] 6, the first line has the project number "A10000P," the contract number "0001," the sales amount (first month) "546," and the sales amount "273," the second line has the project number "A10000P," the contract number "0002," the sales amount (first month) "818," and the sales amount "272," the third line has the project number "A50000K," the contract number "0003," the sales amount "500," and the sales amount "250," and the fourth line has the project number "A50000K," the contract number "0004," the sales amount "857," and the sales amount "286."

[0075] In the above example, the progress calculation unit for project data for project number "A10000P" is "0: Project unit," so the sales amount is calculated on a project basis. The calculation example for the sales amount for the second month for project number "A10000P" is as follows:

[0076] Cumulative sales (total project) = (1000 + 2000) × 63.64 ÷ 100 ≒ 1909... (1) Sales amount for this month (total project) = 1909 - 1364 ≒ 545 (2) Sales amount for this month (contract number "0001") = 545 × 100 ÷ (100 + 100) ≒ 273... (3) Sales amount for this month (contract number "0002") = 545 × 100 ÷ (100 + 100) ≒ 272...(3)

[0077] Regarding (3), if there is a difference between the total of the sales recognized for the current month (total project) and the total of the sales recognized for the current month (by contract), that difference will be added or subtracted from the one contract with the largest apportionment amount (if there are multiple contracts, the one with the smallest contract number).

[0078] In addition, for project number "A50000K", the progress calculation unit for the project data is "1: contract unit", so the sales amount is calculated on a contract unit basis. The calculation example for the sales amount for the second month for project number "A50000K" is shown below.

[0079] Cumulative sales amount (contract number "0003") = 1000 × 75.00 ÷ 100 ≒ 750 (4) Cumulative sales amount (contract number "0004") = 2000 × 57.14 ÷ 100 ≒ 1143... (4) Sales amount for this month (contract number "0003") = 750 - 500 ≒ 250... (5) Sales amount for this month (contract number "0004") = 1143-857 ≒ 286...(5)

[0080] As described above, according to this embodiment, there is provided a data registration unit 102a which registers, for each project, multiple contracts and a progress basis calculation unit which specifies whether the progress basis calculation is to be performed on a project basis or a contract basis in table 106a, and a progress rate calculation unit 102b which calculates the progress rate on a project basis when the corresponding progress basis calculation unit registered in table 106a for the target project is on a project basis, and calculates the progress rate on a contract basis when the progress basis calculation unit is on a contract basis. Therefore, by making it possible to select multiple units rather than a single unit for the calculation of the progress rate and / or the amount of sales recognized under the progress basis, it becomes possible to comply with the new revenue recognition standards without significantly changing the current registration system for contract data.

[0081] [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.

[0082] 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.

[0083] 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.

[0084] Furthermore, with regard to the project management apparatus 100, 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.

[0085] For example, the processing functions of the project management 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 on a non-transient computer-readable recording medium including programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the project management 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 cooperates with the CPU to form the control unit.

[0086] In addition, this computer program may be stored in an application program server connected to the project management apparatus 100 via any network, and it is also possible to download all or a part of it as necessary.

[0087] 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.

[0088] 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.

[0089] 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.

[0090] The project management device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The project management device 100 may be realized by installing software (including programs, data, etc.) that causes the device to realize the processes described in this embodiment.

[0091] 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. [Explanation of symbols]

[0092] 100 Project Management Equipment 102 Control section 102a Data Registration Section 102b Progress rate calculation section 102c Completion-of-Period Sales Amount Calculation Section 102d Screen display control unit 104 Communication interface section 106 Storage section 106a Table 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A project management device including a storage unit and a control unit, The control unit is a data registration means for registering a plurality of contracts in the storage unit for each project; a progress rate calculation means for calculating a progress rate on a project-by-project basis when the progress rate calculation unit for the target project is a project-by-project basis; a progress-basis sales amount calculation means for calculating a progress-basis sales amount based on a progress rate calculated on a project-by-project basis and allocating the calculated progress-basis sales amount to contract units when the progress-basis calculation unit for the target project is set on a project-by-project basis; Equipped with The progress-based sales amount calculation means If the percentage of completion basis calculation unit for the target project is the project unit, the percentage of completion basis sales amount is calculated on a project basis using the following formulas (1) and (2), and then allocated to the contract unit using the following formula (3): Cumulative sales (total of amounts for each project) = total amount of expected sales for each project × progress rate for that month ÷ 100 ... (1) Sales amount for this month (total amount for each project) = cumulative sales amount (total amount for each project) - cumulative sales amount for the previous month and before (total amount for each project) ... (2) Sales recognized in this month (total amount for each contract) = Sales recognized in this month (total amount for each project) × Cost incurred in this month (total amount for each contract) ÷ Cost incurred in this month (total amount for each project) ... (3) A project management device characterized by calculating a progress rate as follows: Progress rate = total of the amount of each contract belonging to the project with accumulated incurred costs as of the relevant month ÷ total of the amount of each contract belonging to the project with budgeted cost amounts × 100.

2. 2. The project management device according to claim 1, wherein the project is related to the IT industry, the media industry, or the construction industry.

3. A project management method executed by an information processing device having a control unit and a storage unit, Executed in the control unit: a data registration step of registering a plurality of contracts in the storage unit for each project; a progress rate calculation step of calculating a progress rate on a project-by-project basis in the case where the progress rate calculation unit for the target project is a project-by-project basis; a progress-basis sales amount calculation step of calculating a progress-basis sales amount based on the progress rate calculated on a project-by-project basis and allocating the calculated progress-basis sales amount to contract units when the progress-basis calculation unit for the target project is set on a project-by-project basis; Equipped with In the progress-based sales amount calculation step, If the percentage of completion basis calculation unit for the target project is the project unit, the percentage of completion basis sales amount is calculated on a project basis using the following formulas (1) and (2), and then allocated to the contract unit using the following formula (3): Cumulative sales (total of amounts for each project) = total amount of expected sales for each project × progress rate for that month ÷ 100 ... (1) Sales amount for this month (total amount for each project) = cumulative sales amount (total amount for each project) - cumulative sales amount for the previous month and before (total amount for each project) ... (2) Sales recognized in this month (total amount for each contract) = Sales recognized in this month (total amount for each project) × Cost incurred in this month (total amount for each contract) ÷ Cost incurred in this month (total amount for each project) ... (3) A project management method characterized by calculating the progress rate as follows: Progress rate = total of the amount of each contract belonging to the project with the accumulated incurred costs as of the relevant month ÷ total of the amount of each contract belonging to the project with the budgeted cost amount x 100.

4. A project management program to be executed by an information processing device having a control unit and a storage unit, The control unit, a data registration step of registering a plurality of contracts in the storage unit for each project; a progress rate calculation step of calculating a progress rate on a project-by-project basis in the case where the progress rate calculation unit for the target project is a project-by-project basis; a progress-basis sales amount calculation step of calculating a progress-basis sales amount based on the progress rate calculated on a project-by-project basis and allocating the calculated progress-basis sales amount to contract units when the progress-basis calculation unit for the target project is set on a project-by-project basis; It is a project management program for implementing In the progress-based sales amount calculation step, If the percentage of completion basis calculation unit for the target project is the project unit, the percentage of completion basis sales amount is calculated on a project basis using the following formulas (1) and (2), and then allocated to the contract unit using the following formula (3): Cumulative sales (total of amounts for each project) = total amount of expected sales for each project × progress rate for that month ÷ 100 ... (1) Sales amount for this month (total amount for each project) = cumulative sales amount (total amount for each project) - cumulative sales amount for the previous month and before (total amount for each project) ... (2) Sales recognized in this month (total amount for each contract) = Sales recognized in this month (total amount for each project) × Cost incurred in this month (total amount for each contract) ÷ Cost incurred in this month (total amount for each project) ... (3) A project management program characterized by calculating the progress rate as follows: Progress rate = the sum of the amounts of each contract belonging to the project with the accumulated incurred costs as of the relevant month ÷ the sum of the amounts of each contract belonging to the project with the budgeted cost amount x 100.

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