Accounting management device, accounting management method, and accounting management program

Abstract

To provide an accounting management device capable of automatically calculating a progress rate of ordering operations and quickly recording a progress-based purchase amount.SOLUTION: An accounting management device comprises a control unit that calculates a purchase amount of an ordering party over a predetermined elapsed period from an ordering amount associated with ordering operations according to the progress of the ordering operations that the ordering party has ordered to a supplier. The accounting management device can access to ordering data including a construction period and an ordering amount of the ordering operations, and calendar data including dates and business days assigned to the dates. The control unit acquires the total number of business days in the construction period and the number of business days in the elapsed period from a start date of the construction period to a predetermined date based on the construction period and calendar data of the ordering data, calculates a ratio of the number of business days in the elapsed period to the total number of business days as a progress rate of the ordering operations, and calculates a progress-based purchase amount, which is a purchase amount according to the progress rate, based on the calculated progress rate and the ordering amount of the ordering data.SELECTED DRAWING: Figure 6

Description

[Technical Field]

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

[0002] A cash flow plan management device that manages the amount of money deposited and withdrawn has been known (see, for example, Patent Document 1). The cash flow plan management device in Patent Document 1 manages funds by linking business progress with cash flow. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2022-117401 Summary of the Invention [Problem to be solved by the invention]

[0004] In this case, in monthly settlements, a percentage-of-completion method purchase amount, which is a purchase amount according to the progress of work, may be recorded for the suppliers who undertake the ordered work. Since the progress of work is information provided by the suppliers, it may take time to obtain the information from the suppliers. Therefore, if a percentage-of-completion method purchase amount is recorded in monthly settlements, there is a risk that delays will occur in monthly settlements.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an accounting management device, an accounting management method, and an accounting management program that can automatically calculate the progress rate of ordering work and quickly record the percentage-of-completion purchase amount. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the objective, the accounting management device of the present invention is an accounting management device that has a control unit that calculates the purchase amount of the ordering party over a specified elapsed period from the order amount associated with the ordering work ordered by the ordering party to a supplier, depending on the progress of the ordering work, and is capable of accessing order data including the construction period and the order amount of the ordering work, and calendar data including dates and business days assigned to the dates, and the control unit obtains the total number of business days in the construction period and the number of business days in the elapsed period when a specified date has elapsed from the start date of the construction period based on the construction period of the order data and the calendar data, calculates the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordering work, and calculates a progress-of-progress-basis purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data.

[0007] In addition, in the accounting management device of the present invention, the control unit may determine whether the construction period straddles the fiscal year end, and if it determines that the construction period straddles the fiscal year end, obtain the settlement progress rate, which is the progress rate at the time of settlement, provided by the supplier, calculate the settlement progress rate, which is the progress rate at the time of settlement, based on the settlement progress rate and the order amount of the order data, compare the calculated settlement progress rate with the progress rate calculated after the settlement, and if the progress rate is lower than the settlement progress rate, correct the progress rate so that the progress rate is equal to or greater than the settlement progress rate.

[0008] In addition, in the accounting management device of the present invention, in correcting the progress rate, the control unit may calculate the remaining order amount by subtracting the settlement-time progress-based purchase amount from the order amount, obtain the total number of business days in the remaining construction period from the date immediately after settlement to the end date of the construction period and the number of business days in the remaining elapsed period when a specified date has elapsed from the date immediately after settlement, calculate the ratio of the number of business days in the remaining elapsed period to the total number of business days in the remaining construction period as the progress rate for the remaining elapsed period, multiply the remaining order amount by the progress rate for the remaining elapsed period to calculate the progress-based purchase amount for the remaining elapsed period, add the calculated progress-based purchase amount for the remaining elapsed period to the settlement-time progress-based purchase amount to calculate the post-settlement progress-based purchase amount, which is the progress-based purchase amount after settlement, and calculate the ratio of the post-settlement progress-based purchase amount to the order amount as the corrected progress rate.

[0009] In addition, the accounting management method of the present invention is an accounting management method that calculates the purchase amount of an ordering party over a specified elapsed period from the order amount associated with an ordering task that the ordering party has ordered from a supplier, depending on the progress of the ordering task. The method uses order data including the construction period of the ordering task and the order amount, and calendar data including dates and business days assigned to the dates. The accounting management device, equipped with a control unit, obtains the total number of business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a specified date based on the construction period of the order data and the calendar data, calculates the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordering task, and calculates a progress-of-progress-basis purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data.

[0010] In addition, the accounting management program of the present invention is an accounting management program that causes an accounting management device equipped with a control unit to execute an accounting management method that calculates the purchase amount of an ordering party over a specified elapsed period from the order amount associated with an ordering task, depending on the progress of the ordering task that the ordering party has ordered from a supplier, and uses order data including the construction period and the order amount of the ordering task, and calendar data including a date and business days assigned to the date, and causes the accounting management device to obtain the total number of business days in the construction period and the number of business days in the elapsed period when a specified date has elapsed from the start date of the construction period based on the construction period of the order data and the calendar data, calculate the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordering task, and calculate a percentage-of-progress-basis purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data. [Effects of the Invention]

[0011] The present invention has the effect of automatically calculating the progress rate of an order placement operation and quickly recording the percentage-of-completion purchase amount. [Brief explanation of the drawings]

[0012] [Figure 1] FIG. 1 illustrates an example of the configuration of an accounting management device. [Figure 2] FIG. 2 is a diagram illustrating an example of the order data. [Figure 3] FIG. 3 is a diagram illustrating an example of calendar data. [Figure 4] FIG. 4 is a diagram illustrating an example of progress data. [Figure 5] FIG. 5 is a diagram illustrating an example of progress-based purchasing data. [Figure 6] FIG. 6 is a diagram showing an example of a flowchart relating to the accounting management method. [Figure 7] FIG. 7 is a diagram showing an example of the outsourcing progress registration screen. [Figure 8]FIG. 8 is a diagram illustrating an example of the order data. [Figure 9] FIG. 9 is a diagram illustrating an example of progress data. [Figure 10] FIG. 10 is a diagram illustrating an example of progress-based purchasing data. DETAILED DESCRIPTION OF THE INVENTION

[0013] The following describes in detail an embodiment of an accounting management device, an accounting management method, and an accounting management program according to the present invention with reference to the accompanying drawings. However, the present invention is not limited to the embodiment.

[0014] [1. Configuration] An example of the configuration of an accounting management device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of an accounting management device 100.

[0015] The accounting management device 100 manages accounting for ordering work placed by an ordering party with a supplier, and, for example, calculates a percentage-of-production purchase price, which is a purchase amount according to the progress of the ordering work. The accounting management device 100 is built based on a commercially available desktop personal computer. Note that the accounting management device 100 is not limited to those built based on stationary information processing devices such as desktop personal computers, but may also be built based on portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, or tablet personal computers.

[0016] The accounting management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the accounting management device 100 is connected to each other so that they can communicate with each other via any communication path.

[0017] The communication interface unit 104 communicatively connects the transaction management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has the function of exchanging data with other devices via the communication line. Here, the network 300 has the function of connecting the transaction management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a local area network (LAN). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

[0018] 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 home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0019] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0020] The storage unit 106 stores order data 106a, calendar data 106b, progress data 106c, progress-based purchasing data 106d, and the like.

[0021] FIG. 2 is a diagram showing an example of order data. Note that the order data 106a shown in FIG. 2 shows, for example, data as of December 2021 and data as of March 2022. Furthermore, the order data 106a shown in FIG. 2 is data that was updated in February 2022. As shown in FIG. 2, the order data 106a includes items such as order number, line number, start date of the work period for the order work, end date of the work period for the order work, and order amount, and these pieces of information are associated with each other. The order number is an identification number for the order work. The line number is a number added to the beginning of a line, and is, for example, a number that indicates a specified label. The start date and end date of the work period for the order work are expressed as year, month, and day. The order amount is the total amount for the order work.

[0022] FIG. 3 is a diagram showing an example of calendar data. Calendar data 106b is data including dates and business days assigned to the dates. For example, as shown in FIG. 3, calendar data 106b includes items for year and month and business day counts, and these pieces of information are associated with each other. Year and month represent the date for each month. Business day counts represent the number of business days in a given month.

[0023] FIG. 4 is a diagram showing an example of progress data. The progress data 106c shown in FIG. 4 is data as of March 2022, for example. As shown in FIG. 4, the progress data 106c includes items such as order number, line number, accounting year and month, and progress rate, and these pieces of information are associated with each other. The order number and line number are the same as those in the order data 106a. The accounting year and month are the year and month in the monthly settlement. The progress rate is a value indicating the rate of progress of the order work, and is expressed as a percentage.

[0024] FIG. 5 is a diagram showing an example of progress-based purchase data. The progress-based purchase data 106d shown in FIG. 5 is also data as of March 2022, for example. As shown in FIG. 5, the progress-based purchase data 106d includes items such as order number, line number, accounting year and month, accounting date, order amount, and progress-based purchase amount, and these pieces of information are associated with each other. The order number, line number, and accounting year and month are the same as those in the progress data 106c. The accounting date is the date on which the progress-based purchase amount, described below, was accounted. The order amount is the same as that in the order data 106a. The progress-based purchase amount is a purchase amount corresponding to the progress rate of the progress data 106c.

[0025] Next, we will explain the control unit 102, again with reference to Figure 1. The control unit 102 is a CPU or similar device that provides overall control of the accounting management device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and performs various information processing operations based on these stored programs.

[0026] As information processing, the control unit 102 executes accounting processing based on various data stored in the storage unit 106. As accounting processing, the control unit 102 executes, for example, processing to automatically calculate the progress rate of an order placement operation, and processing to calculate the purchase price based on progress of the orderer for a predetermined elapsed period according to the automatically calculated progress rate.

[0027] A specific example of the processing executed by the control unit 102 will be described in detail below in [2. Specific Example of Processing].

[0028] [2. Specific examples of processing] Here, specific examples of processing executed by the accounting management device 100 will be described with reference to FIGS. 2 to 7. FIG. 6 is a diagram showing an example of a flowchart related to an accounting management method, and FIG. 7 is a diagram showing an example of a subcontract progress registration screen. As shown in FIG. 6, in the accounting management device 100, processing for automatically calculating the progress rate of an order placement work is executed in the subcontract progress registration process (step S1). The subcontract progress registration process is a process for registering information about the order placement work of a supplier. In the subcontract progress registration process, the control unit 102 displays the subcontract progress registration screen M shown in FIG. 7 on the monitor 114. As shown in FIG. 7, the items registered on the subcontract progress registration screen M include the contract specification number, contract specification abbreviation, supplier, order number, start date and end date of the construction period of the order placement work, order date, previous month's progress (progress rate up to the previous month), current month's progress (progress rate for the current month), order amount, accounted amount, and estimated accounted amount for the current month. In the outsourcing progress registration process, the control unit 102 registers each item on the outsourcing progress registration screen M based on various data stored in the memory unit 106 and data input via the input device 112.

[0029] Here, the control unit 102 automatically calculates the progress rate for each month based on the order data 106a and calendar data 106b. The calculation of the progress rate is performed by pressing the progress rate set button B on the subcontract progress registration screen M via the input device 112. In calculating the progress rate, the control unit 102 obtains the total number of business days from the start date to the end date of the construction period of the ordered work based on the order data 106a and calendar data 106b, as well as the number of business days in the elapsed period from the start date of the construction period to a specified date. The control unit 102 then calculates the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordered work.

[0030] Below, we will provide a specific example of how to calculate the progress rate, with reference to Figures 2 and 3. Here, we will use an example where the elapsed period for an order job with order number "H001" as of December 2021 is from the start date of the order job's construction period (2021 / 12 / 01) to the last day of December. Also, for the sake of simplicity, all dates below are the last day of the month.

[0031] When button B is operated, the control unit 102 obtains the total number of business days from the start date (2021 / 12 / 01) to the end date (2022 / 2 / 28) of the construction period for the order work. The total number of business days is 55 days, which is the sum of the 19th day in December 2021, the 18th day in January 2022, and the 18th day in February 2022. The control unit 102 also obtains the number of business days from the start date (2021 / 12 / 01) of the construction period for the order work to the last day of December. The business day in the elapsed period is the 19th day in December 2021. The control unit 102 calculates 19 / (19 + 18 + 18) as the ratio of the number of business days in the elapsed period to the total number of business days, and calculates 34.545% as a percentage. Then, the control unit 102 registers the calculated progress rate in the corresponding month (2021 / 12) of the progress data 106c, and displays it in the progress for the current month on the outsourcing progress registration screen M.

[0032] Referring again to FIG. 6, after executing step S1, the control unit 102 determines whether the construction period (the period from the start date to the end date) of the order work straddles the settlement month (fiscal year) (step S2). The settlement month is, for example, the month of the final settlement, e.g., March. In step S2, if the control unit 102 determines that the construction period of the order work does not straddle the settlement month (step S2: No), it adopts the automatically calculated progress rate (step S3). Then, after executing step S3, the control unit 102 executes cost accounting processing (step S4).

[0033] The control unit 102 executes cost calculations for order processing in the cost calculation process, which is a process of tallying up actual costs incurred in the order processing.

[0034] On the other hand, if the control unit 102 determines in step S2 that the construction period of the ordered work straddles the settlement month (step S2: Yes), it acquires the progress rate provided by the supplier (progress rate at the time of settlement) (step S5). When the construction period of the ordered work straddles the settlement month, the progress rate provided by the supplier is used to record an accurate percentage-of-completion purchase amount in the settlement month. For example, the progress rate provided by the supplier is for the accounting year and month (2022 / 03) shown in FIG. 4, and is 78%. When the control unit 102 acquires the progress rate in step S5, it adopts the acquired progress rate (step S6). In step S6, the control unit 102 registers the acquired progress rate in the corresponding settlement month (2021 / 03) of the progress data 106c. After executing step S6, the control unit 102 proceeds to step S4 and executes cost accounting processing (step S4).

[0035] After executing step S4, the control unit 102 determines whether the purchase amount for the current month has been recorded (step S7). If the control unit 102 determines that the purchase amount for the current month has not been recorded (step S7: No), it executes a calculation process for the progress-based purchase amount based on the progress rate adopted in step S3 or step S6 (step S8).

[0036] In the process of calculating the progress-based purchase amount, a progress-based purchase amount corresponding to the progress rate is calculated based on the adopted progress rate and the order amount of the order data 106a. Specifically, in the process of calculating the progress-based purchase amount, the control unit 102 calculates the progress-based purchase amount by multiplying the order amount by the progress rate. As illustrated in the progress-based purchase data 106d of FIG. 5, the progress-based purchase amount (6,909,091) recorded on the recording date of "2021 / 12 / 31" is calculated by multiplying the order amount (20,000,000) by the progress rate (34.545%). The control unit 102 then registers the calculated progress-based purchase amount in the corresponding month (2022 / 03) of the progress-based purchase data 106d.

[0037] On the other hand, if the control unit 102 determines in step S7 that the purchase amount for the current month has been recorded (step S7: Yes), a progress-based purchase amount return is created (step S9). An example of step S9 will be described later.

[0038] After executing step S8 or step S9, control unit 102 ends the series of processes related to the transaction management method.

[0039] Incidentally, when the construction period of an ordered work crosses over into the settlement month, the progress-based purchase amount after settlement may fall below the progress-based purchase amount at the time of settlement due to a change in the end date of the construction period of the ordered work or a change in the order amount. In this case, the control unit 102 corrects the progress rate so that the progress-based purchase amount after settlement does not fall below the progress rate. The progress rate correction is performed in step S1 of FIG. 6.

[0040] The correction of the progress rate will be explained below with reference to Figures 2 to 5 and Figures 8 to 10. Figures 8 to 10 show order data 106a, progress data 106c, and percentage-of-completion purchasing data 106d as of April 2022. As shown in Figures 2 and 8, for order number "H002," the end date of the order work period was changed from "2022 / 04 / 30" to "2022 / 05 / 31," and the order amount was changed from "8,000,000" to "9,000,000." In this case, the progress rate for April 2022 is calculated to be "70.690%" in step S1, which is lower than the progress rate obtained from the supplier in March 2022 (progress rate at the time of settlement: 80.000%).

[0041] The control unit 102 calculates the progress-based purchase amount (6,400,000) at the time of settlement (as of March 2022) based on the progress rate (80.000%) and the order amount (8,000,000) obtained from the supplier. The control unit 102 also calculates the progress-based purchase amount (6,362,100) as of April 2022 based on the calculated progress rate (70.690%) and the order amount (9,000,000). The control unit 102 then compares the progress-based purchase amount at the time of settlement (6,400,000) with the progress-based purchase amount as of April 2022 (6,362,100), and if the progress-based purchase amount as of April 2022 (6,362,100) is lower than the progress-based purchase amount at the time of settlement (6,400,000), it corrects the progress rate (70.690%) so that the progress-based purchase amount (6,362,100) is greater than or equal to the progress-based purchase amount at the time of settlement (6,400,000).

[0042] When correcting the progress rate, the control unit 102 calculates the remaining order amount (2,600,000) by subtracting the percentage-of-progress purchase amount (6,400,000) at the time of settlement from the order amount (9,000,000) as of April 2022. Then, based on the calendar data 106b, the control unit 102 acquires the total number of business days (19 + 17 = 36) in the remaining construction period from the date immediately after the settlement (2022 / 04 / 01) to the end date of the construction period (2022 / 05 / 31). The control unit 102 also acquires the number of business days (19) in the remaining elapsed period from the date immediately after the settlement (2022 / 04 / 01) to April 2022. Then, the control unit 102 calculates 19 / (19+17) as the ratio of the number of business days in the remaining elapsed period to the total number of business days, and calculates 52.778% as a percentage.

[0043] The control unit 102 multiplies the remaining order amount (2,600,000) by the progress rate (52.778%) for the remaining elapsed period to calculate the progress-based purchase amount (1,372,228) for the remaining elapsed period. The control unit 102 then adds the progress-based purchase amount (1,372,228) for the calculated remaining elapsed period to the progress-based purchase amount at the time of settlement (6,400,000) to calculate the post-settlement progress-based purchase amount (7,772,228: post-settlement progress-based purchase amount). The control unit 102 then calculates the ratio of the post-settlement progress-based purchase amount (7,772,228) to the order amount (9,000,000) as the corrected progress rate (86.358%). The control unit 102 updates the calculated corrected progress rate to the corresponding month (2022 / 04) in the progress data 106c.

[0044] Next, with reference to Figures 8 to 10, the process of reversing the progress-of-progress-basis purchase amount for step S9 in Figure 6 will be described. For the order work with order number "H001," the end date of the order work's construction period as of April 2022 is "2022 / 04 / 30," so the order amount (22,000,000) is recorded as the purchase amount for April 2022. Therefore, in step S9, the control unit 102 creates a refund (negative) of the progress-of-progress-basis purchase amount, which is the cumulative amount (17,160,000) of the progress-of-progress-basis purchase amount from the start month of the order work's construction period (2021 / 12) to the month before the end of the order work's construction period (2022 / 03). Then, the control unit 102 registers the created refund of the progress-based purchase amount (-17,160,000) in the corresponding month (2022 / 04) of the progress-based purchase data 106d.

[0045] As described above, according to this embodiment, the progress rate of ordering work can be automatically calculated, and therefore, in the monthly settlement, the percentage-of-completion-basis purchase amount according to the progress rate can be quickly calculated and recorded.

[0046] Furthermore, according to this embodiment, when the construction period of an order placement job crosses over into the fiscal year end, the percentage-of-progress-based purchase amount according to the automatically calculated progress rate will be equal to or greater than the percentage-of-progress-based purchase amount at the time of fiscal year end, so that the percentage-of-progress-based purchase amount after the fiscal year end can be aligned with the percentage-of-progress-based purchase amount at the time of fiscal year end.

[0047] Furthermore, according to this embodiment, the progress rate can be appropriately corrected, so that the percentage-of-completion purchase price after settlement can be set to an appropriate amount.

[0048] [3. 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 the achievement of SDGs Goals 8 and 9.

[0049] 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.

[0050] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0051] 4. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0052] 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.

[0053] Furthermore, 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 can be changed as desired unless otherwise specified.

[0054] Furthermore, with regard to the accounting management device 100, the components shown in the figure are functional concepts and do not necessarily have to be physically configured as shown in the figure.

[0055] For example, all or any part of the processing functions of the accounting management device 100, particularly those performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or by hardware using wired logic. The program is stored on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting management device 100 as needed. In other words, a computer program that works in conjunction with the OS to issue commands to the CPU and perform various processes is stored in a storage unit such as a ROM or HDD (hard disk drive). This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0056] This computer program may also be stored on an application program server connected to the accounting management device 100 via any network, and all or part of it may be downloaded as needed.

[0057] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or 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.

[0058] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure 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 the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0059] The various databases stored in the memory unit 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 used for various processes and providing websites.

[0060] The accounting management device 100 may be configured as an information processing device such as a known personal computer or workstation, or as an information processing device connected to any peripheral device. The accounting management device 100 may also be implemented by installing software (including programs or data) that enables the device to perform the processing described in this embodiment.

[0061] 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 configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0062] The present invention is useful in the IT industry, construction industry, and the like, where long-term work is ordered from suppliers and revenue is recognized according to the progress rate. [Explanation of symbols]

[0063] 100 Accounting Management Device 102 Control section 104 Communication interface unit 106 Storage section 106a Order Data 106b Calendar Data 106c Progress Data 106d Percentage of completion purchasing data 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. An accounting management device including a control unit that calculates a purchase amount of an order source over a predetermined period of time from an order amount associated with an order task in accordance with progress of the order task that the order source has placed with a supplier, The system is capable of accessing order data including the construction period of the order work and the order amount, and calendar data including dates and business days assigned to the dates, The control unit Based on the construction period and the calendar data of the order data, the total number of business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a predetermined date are obtained; Calculating the ratio of the number of business days in the elapsed period to the total number of business days as a progress rate of the order processing; The accounting management device calculates a progress-based purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data.

2. The control unit Determine whether the construction period crosses over the accounting period; If it is determined that the construction period straddles a fiscal year end, a settlement progress rate is obtained, which is the progress rate at the time of settlement provided by the supplier; calculating a settlement-time progress-based purchase amount, which is the progress-based purchase amount at the time of settlement, based on the settlement-time progress rate and the order amount of the order data; The calculated purchase amount based on percentage of completion at the time of settlement is compared with the purchase amount based on percentage of completion calculated after the settlement; 2. The accounting management device according to claim 1, wherein when the progress-based purchase amount is lower than the settlement-time progress-based purchase amount, the progress rate is corrected so that the progress-based purchase amount is equal to or greater than the settlement-time progress-based purchase amount.

3. In correcting the progress rate, the control unit Calculate the remaining order amount by subtracting the settlement-time progress-based purchase amount from the order amount; The number of all business days in the remaining construction period from the date immediately after the settlement to the end date of the construction period, and the number of business days in the remaining elapsed period when the date immediately after the settlement has elapsed to a specified date are obtained, Calculating the ratio of the number of business days in the remaining elapsed period to the total number of business days in the remaining construction period as the progress rate in the remaining elapsed period; multiplying the remaining order amount by the progress rate for the remaining elapsed period to calculate the progress-based purchase amount for the remaining elapsed period; The percentage-of-completion-basis purchase amount is calculated by adding the percentage-of-completion-basis purchase amount for the calculated remaining elapsed period to the percentage-of-completion-basis purchase amount at the time of settlement, and the percentage-of-completion-basis purchase amount after settlement is calculated; 3. The accounting management device according to claim 2, wherein the corrected progress rate is calculated as a ratio of the settled progress-based purchase amount to the order amount.

4. An accounting management method for calculating a purchase amount of an order source over a predetermined period of time from an order amount associated with an order task in accordance with progress of the order task that the order source has placed with a supplier, Order data including the construction period of the order work and the order amount, and calendar data including a date and a business day assigned to the date are used, Based on the construction period and the calendar data of the order data, the total number of business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a predetermined date are obtained; Calculating the ratio of the number of business days in the elapsed period to the total number of business days as a progress rate of the order processing; An accounting management method in which an accounting management device having a control unit calculates a progress-based purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data.

5. An accounting management program that causes an accounting management device having a control unit to execute an accounting management method that calculates a purchase amount of an ordering party over a predetermined elapsed period from an order amount associated with an ordering business in accordance with the progress of the ordering business that the ordering party has placed with a supplier, Order data including the construction period of the order work and the order amount, and calendar data including a date and a business day assigned to the date are used, Based on the construction period and the calendar data of the order data, the total number of business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a predetermined date are obtained; Calculating the ratio of the number of business days in the elapsed period to the total number of business days as a progress rate of the order processing; An accounting management program that causes the accounting management device to calculate a progress-based purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data.

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