Common expense allocation processing device, common expense allocation processing method, and common expense allocation processing program

Abstract

To allocate appropriate common costs for each contract, thereby enabling accurate budget control.SOLUTION: An acquisition unit acquires direct costs incurred which have been recorded as prime costs when generated, for each of one or more contracts executed in one project, and an estimated allocation rate of on-site common cost set for the project. A calculation unit calculates estimated allocation on-site common costs which are costs of the amount equivalent to the estimated allocation rate, of the direct costs incurred of the contracts. A data generation unit generates prime cost statement data of the project, including the direct costs incurred of the contracts and the calculated estimated allocation on-site common costs corresponding to the direct costs incurred of the contracts. Accordingly, common costs appropriately allocated for each contract can be clearly presented via the prime cost statement data, thereby enabling accurate budget control.SELECTED DRAWING: Figure 24

Description

Technical Field

[0001] The present invention relates to a common expense allocation processing device, a common expense allocation processing method, and a common expense allocation processing program.

Background Art

[0002] In today's construction industry, IT industry (IT: Information Technology), advertising industry, etc., it is necessary to allocate the common expenses for each project (PJ) to each contract unit of the project. Conventionally, the amount of common expenses was recognized for each project, each contract of the project was specified, and the allocation process was performed according to the specified allocation criteria.

[0003] Also, the accounting processing system disclosed in Patent Document 1 (Japanese Patent Application Laid-Open No. 2022-117133) has a journalizing means that assigns at least a first expense item, a second expense item, and a third expense item to a plurality of items of accounting detail data based on the name of the item. The apportioning means apportions the amount of each item to which the first expense item is assigned to each item to which the second expense item and (or) the third expense item is assigned based on the apportionment rate of the apportionment destination amount ratio, and outputs the amount of the apportionment result. The proposal means proposes one or more candidates for detailed information for each item for which the apportionment result is output, at least based on the name of the item. This enables the efficiency of accounting processing, the standardization of work, and the improvement of quality.

Prior Art Documents

Patent Documents

[0004]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0005] However, if common costs are recognized for each project and allocated according to the specified allocation criteria, as in the past, there is a problem in that the allocation is not properly made for each contract, and common costs are recorded for contracts that are not actually subject to them, making it difficult to accurately manage the budget and actuals for each contract.

[0006] This invention has been made in view of the above-mentioned problems, and aims to provide a common expense allocation processing device, a common expense allocation processing method, and a common expense allocation processing program that enable accurate budget-to-actual management by appropriately allocating common expenses for each contract. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the common cost allocation processing device according to the present invention includes: an acquisition unit that acquires the incurred direct costs recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common costs set for the project; a calculation unit that calculates the planned allocated on-site common costs, which are expenses equivalent to the planned allocation rate of the incurred direct costs for each contract; and a data generation unit that generates project cost detail data, including the incurred direct costs for each contract and the calculated planned allocated on-site common costs corresponding to the incurred direct costs for each contract. The data generation unit generates journal entry data in which planned allocated site common expenses are debited as work-in-progress expenses and planned allocated site common expenses are credited as cost allocation transfers.

[0008] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the present invention Common expense allocation processing device The common cost allocation processing method includes an acquisition step in which the acquisition unit acquires the incurred direct costs recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common costs set for the project; a calculation step in which the calculation unit calculates the planned allocated on-site common costs, which are expenses equivalent to the planned allocation rate of the incurred direct costs for each contract; and a data generation step in which the data generation unit generates project cost detail data, including the incurred direct costs for each contract and the calculated planned allocated on-site common costs corresponding to the incurred direct costs for each contract. The system has the following characteristics, and in the data generation step, it generates journal entry data in which planned allocated site common expenses are debited as work-in-progress expenses and planned allocated site common expenses are credited as cost allocation transfers.

[0009] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the common cost allocation processing program according to the present invention comprises a computer comprising: an acquisition unit that acquires the incurred direct costs recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common costs set for the project; a calculation unit that calculates the planned allocated on-site common costs, which are expenses equivalent to the planned allocation rate of the incurred direct costs for each contract; and a data generation unit that generates project cost detail data, including the incurred direct costs for each contract and the planned allocated on-site common costs corresponding to the calculated incurred direct costs for each contract. The function generates a journal entry where the planned allocated site common expenses are debited as work-in-progress expenses, and the planned allocated site common expenses are credited as cost allocation transfers. [Effects of the Invention]

[0010] This invention enables accurate budget management by appropriately allocating common costs for each contract. [Brief explanation of the drawing]

[0011] [Figure 1] Figure 1 is a block diagram showing the hardware configuration of the common expense allocation processing device according to the embodiment. [Figure 2] Figure 2 shows the relationship between a project and a contract. [Figure 3] Figure 3 shows an example of a planned allocation rate set for a project. [Figure 4] Figure 4 shows an example of on-site common costs calculated for each contract based on the predetermined allocation rate set for the project. [Figure 5] Figure 5 shows an example of direct costs recorded for each contract and actual on-site common expenses incurred. [Figure 6] Figure 6 shows an example of the planned allocation process for on-site common expenses. [Figure 7] Figure 7 shows an example of journal entry data for on-site common expenses that have been allocated according to a predetermined schedule. [Figure 8] Figure 8 shows an example of an indirect cost variance, which is the difference between the actual on-site common costs incurred and the on-site common costs that have been allocated according to a predetermined plan. [Figure 9] FIG. 9 is a diagram showing an example of a department planned allocation rate master in which planned allocation rates and the like are set. [Figure 10] FIG. 10 is a diagram showing an example of the format of project basic data. [Figure 11] FIG. 11 is a diagram showing an example of the format of project order-received data. [Figure 12] FIG. 12 is a diagram showing an example of project basic data. [Figure 13] FIG. 13 is a diagram showing an example of project order-received data for Construction Work 001 in which contract information has been input. [Figure 14] FIG. 14 is a diagram showing an example of project order-received data for Construction Work 002 in which contract information has been input. [Figure 15] FIG. 15 is a diagram showing an example of project order-received data for Construction Work 003 in which contract information has been input. [Figure 16] FIG. 16 is a diagram showing an example of project order-received data for Construction Work 004 in which contract information has been input. [Figure 17] FIG. 17 is a diagram showing an example of budget data for Construction Work 001 for which budget input has been performed. [Figure 18] FIG. 18 is a diagram showing an example of budget data for Construction Work 002 for which budget input has been performed. [Figure 19] FIG. 19 is a diagram showing an example of budget data for Construction Work 003 for which budget input has been performed. [Figure 20] FIG. 20 is a diagram showing an example of purchase data for Construction Work 001 for which purchase input has been performed. [Figure 21] FIG. 21 is a diagram showing an example of purchase data for Construction Work 002 for which purchase input has been performed. [Figure 22] FIG. 22 is a diagram showing an example of purchase data for Construction Work 003 for which purchase input has been performed. [Figure 23] FIG. 23 is a diagram showing an example of purchase data for site common expenses. [Figure 24] FIG. 24 is a diagram showing the main material costs for each construction work and the site common expenses for which planned allocation processing has been performed. [Figure 25] Figure 25 shows an example of journal entry data generated based on the results of the planned allocation process. [Figure 26] Figure 26 shows an example of the output of the construction ledger. [Modes for carrying out the invention]

[0012] The following describes in detail, with reference to the drawings, a common expense allocation processing device that is an embodiment to which the present invention is applied. However, the present invention is not limited to the following embodiments.

[0013] (Hardware configuration) As shown in Figure 1, the common expense allocation processing device 1 of this embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 may include a display unit such as a monitor device (including a household television), a speaker device, etc. The input device 6 may include a keyboard device, a mouse device, a microphone device, etc., or a monitor device that works in cooperation with a mouse device to realize a pointing device function. The communication interface unit 4 is connected to a network such as a wide-area network like the Internet or a private network like a LAN (Local Area Network).

[0014] For the memory unit 2, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive) can be used. The memory unit 2 stores a common cost allocation processing program that allocates appropriate common costs for each contract of a given project, enabling accurate budget-to-actual management.

[0015] Furthermore, the departmental planned allocation rate master 11 is stored in the memory unit 2. The memory unit 2 also stores project basic data, project order data, budget data, procurement data, project cost detail data, journal entry data, and indirect cost variance data, which will be described later.

[0016] (Functional configuration of the common expense allocation processing system) Next, the control unit 3 executes the common expense allocation processing program stored in the storage unit 2, and functions as an acquisition unit 21, calculation unit 22, data generation unit 23, display control unit 24, storage control unit 25, and communication control unit 26, as shown in Figure 1.

[0017] The acquisition unit 21 acquires, for example, the incurred direct costs recorded as costs for one or more construction contracts performed in a project that carries out construction work at a specified site, and the planned allocation rate for site common expenses set for the project.

[0018] The calculation unit 22 calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each contract.

[0019] The data generation unit 23 generates project cost detail data, including the direct costs incurred for each contract and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each contract.

[0020] Furthermore, the data generation unit 23 generates journal entry data in which the planned allocated site common expenses are debited as work-in-progress expenses and the planned allocated site common expenses are credited as cost allocation transfers.

[0021] Furthermore, the calculation unit 22 calculates the amount of indirect cost variance, which is the difference between the actual on-site common costs incurred on-site and the total amount of planned allocated on-site common costs for each contract. The data generation unit 23 generates indirect cost variance data showing the calculated amount of indirect cost variance.

[0022] The display control unit 24 displays the cost detail data, journal entry data, and indirect cost variance data generated by the data generation unit 23 via the output device 7, which is an example of a display unit. The storage control unit 25 stores the cost detail data, journal entry data, and indirect cost variance data generated by the data generation unit 23 in the storage unit 2. The communication control unit 26 records the journal entry data generated by the data generation unit 23 in the accounting system of a server device on the network connected to the communication interface unit 4. Note that the journal entry data may also be recorded in an accounting system provided within the storage unit 2.

[0023] (Operation overview) Next, we will explain the general operation of the common expense allocation processing device 1 having the above configuration. The terms used are defined below.

[0024] On-site: Project agreement System screen: Input of basic construction information Table name: Project Basic Data Construction: Example of a contract System screen: Enter contract information Table names: Project Order Header, Project Order Details Direct costing: System screen: Purchase entry Indirect costs: Common expenses at the site Project: System Screen: Project Basic Information Input Contract: Contract information and agreement

[0025] First, a "project" refers to a project such as construction, IT (Information Technology), or advertising, while a "contract" is one or more contracts that are performed within that project. As shown in Figure 2, the relationship between a project and contracts is such that, for example, Project XX includes multiple contracts such as Contract 001 to Contract 003. The contract amount for each contract is entered by the business operator when the contract information is entered. In the example in Figure 2, the contract amounts for Contract 001 to Contract 003 are "1 million yen," "2 million yen," and "3 million yen," respectively. At the time of entering this contract information, the common site expenses 004 are entered as "0 yen."

[0026] Next, the planned allocation rate for common expenses for the project is registered in the Department Planned Allocation Rate Master 11, as shown in Figure 3. The example in Figure 3 shows a planned allocation rate of "5%" set for the XX project.

[0027] Next, as shown in Figure 4, an execution budget is registered for each contract. In the example in Figure 4, the execution budgets for contracts 001 to 003 are "840,000 yen," "1,680,000 yen," and "2,520,000 yen," respectively. Of these execution budgets, the breakdown of the "840,000 yen" budget for contract 001 is "800,000 yen" for direct costs and "800,000 yen x 5% = 40,000 yen" for on-site common expenses. Similarly, the breakdown of the "1,680,000 yen" budget for contract 002 is "1,600,000 yen" for direct costs and "1,600,000 yen x 5% = 80,000 yen" for on-site common expenses. Similarly, the breakdown of the "2,520,000 yen" budget for contract 003 is "2,400,000 yen" for direct costs and "2,400,000 yen x 5% = 120,000 yen" for on-site common expenses.

[0028] Next, as shown in Figure 5, costs are accounted for for each contract. In the example in Figure 5, "400,000 yen" is accounted for as direct costs for contract 001, "1,000,000 yen" for direct costs for contract 002, and "2,000,000 yen" for direct costs for contract 003. Also, in the example in Figure 5, "300,000 yen" is incurred as site common expenses, and this "300,000 yen" is accounted for as direct costs for site common expenses.

[0029] Next, as shown in Figure 6, site common costs are allocated by predetermined cost accounting. As shown in Figure 6, in the case of contract 001, the incurred direct costs are "400,000 yen", so site common costs of "400,000 yen × 5% = 20,000 yen" are allocated by predetermined cost. Similarly, in the case of contract 002, the incurred direct costs are "1,000,000 yen", so site common costs of "1,000,000 yen × 5% = 50,000 yen" are allocated by predetermined cost. Similarly, in the case of contract 003, the incurred direct costs are "2,000,000 yen", so site common costs of "2,000,000 yen × 5% = 100,000 yen" are allocated by predetermined cost.

[0030] Next, as shown in Figure 7, journal entries are generated for the on-site common expenses allocated on a predetermined basis for each contract, and for the on-site common expenses actually incurred. For the on-site common expenses allocated on a predetermined basis for each contract, journal entries are generated with a debit to work-in-progress expenses and a credit to cost allocation transfer. For the on-site common expenses actually incurred, journal entries are generated with a debit to on-site common expenses and a credit to accounts payable.

[0031] Next, as shown in Figure 8(a), the total amount of site common expenses allocated to contracts 001 to 003 is "170,000 yen" in the debit side of the journal entry data for work-in-progress expenses. Also, as shown in Figure 8(c), the total amount of site common expenses allocated to contracts 001 to 003 is "170,000 yen" in the credit side of the journal entry data for cost allocation transfer. In contrast, in this example, as shown in Figure 8(b), the actual site common expenses incurred are "300,000 yen".

[0032] Therefore, as shown in Figures 8(b) and 8(c), the total amount of on-site common expenses that have been allocated as planned, "170,000 yen," is subtracted from the actual on-site common expenses incurred, "300,000 yen" (300,000 yen - 170,000 yen = 130,000 yen), resulting in an indirect cost variance of "130,000 yen." This indirect cost variance is recorded as an accounting item.

[0033] Here, Figure 9 illustrates the departmental planned allocation rate master 11 in which the above-mentioned planned allocation rates are set. As shown in Figure 9, the departmental planned allocation rate master 11 stores the department code, cost classification type, allocation rate, allocation project code, allocation project cost account, accrual basis classification, and planned allocation classification.

[0034] The cost classification type is the cost classification that displays the planned allocation amount. The example in Figure 9 is an example where the planned allocation amount is specified to be displayed under the cost classification "4: Direct Costs (Expenses)". As an example of the allocation rate, a planned allocation rate of "5%" is set. If a planned allocation rate is not specified in the project, "Adopted" is set for this allocation rate.

[0035] The allocated project code and allocated project cost item are expense items that display the planned allocated amount, respectively. The example in Figure 9 is an example where the planned allocated amount is specified to be displayed as "field common expenses". The accrual basis category is the subject of the calculation of the planned allocation rate. The example in Figure 9 is an example where "0: Cost" is set as the accrual basis category. The planned allocation category specifies whether the planned allocation of common expenses is calculated on a project basis or on a departmental basis. In the example in Figure 9, it is set to "1: By Project", meaning that the planned allocation of common expenses is calculated on a project basis.

[0036] Furthermore, the common expense allocation processing device 1 of this embodiment can also calculate the planned allocation of common expenses on a departmental basis by setting "2: Departmental" for this planned allocation category.

[0037] (Specific actions) Next, the operation of the common cost allocation processing device 1 of the embodiment will be explained using a specific example. For the purposes of this explanation, the project will be assumed to be a construction project, such as "Air Conditioning Work for XX Building," and this project will include multiple construction works, which are an example of a contract. However, the project could also be an IT (Information Technology) project or an advertising project, etc.

[0038] First, Figure 10 shows an example of the format of the project basic data generated by inputting the basic construction information. As shown in Figure 10, the project basic data consists of the project number, project name, customer code, person in charge code, start date, end date, and the aforementioned planned allocation rate.

[0039] Figure 11 also shows an example of a format for project order data generated by inputting contract information for each construction project. Of these, Figure 11(a) is the header data of the project order data (project order header data), and Figure 11(b) is the detail data of the project order data (project order detail data).

[0040] The project order header data shown in Figure 11(a) consists of project number, order number, accounting year and month, customer code, invoice sales amount, invoice sales consumption tax amount, invoice cost amount, and invoice gross profit amount, etc.

[0041] The project order details data shown in Figure 11(b) consists of the order number, order line number, product code, product name, account receivable category, consumption tax rate category, number of orders, sales price, sales amount, sales consumption tax amount, cost per unit, cost amount, and gross profit amount.

[0042] Next, the common expense allocation processing device 1 of the embodiment has a control unit 3 that executes the following steps based on the common expense allocation processing project stored in the storage unit 2.

[0043] Step S1 → Generation of project basic data based on entered construction basic information Step S2 → Project order data generation process based on the entered contract information for each construction project. Step S3 → Process to generate budget data based on the execution budget for each entered construction project. Step S4 → Process to generate purchase data based on purchase input. Step S5 → Calculation process for the allocation of common expenses based on the predetermined allocation rate. Step S6 → Journal entry data generation process Step S7 → Indirect cost variance data generation process

[0044] In other words, in step S1, the acquisition unit 21 acquires the basic construction information entered by the business operator via the input device 6, and the data generation unit 23 generates the basic project data shown in Figure 12. As shown in Figures 10 and 12, the planned allocation rate, such as "5%", is registered in this basic project data.

[0045] Next, in step S2, the acquisition unit 21 acquires the contract information for each construction project entered by the business operator via the input device 6, and the data generation unit 23 generates project order data for each construction project, as shown in Figures 13 to 16. Of these, Figures 13(a) and 13(b) show the project order header data and project order detail data for construction project 001, which has been automatically assigned the order number "JY0001", and the sales amount is "1 million yen".

[0046] Furthermore, Figures 14(a) and 14(b) show the project order header data and project order detail data for construction project 002, which was automatically assigned the order number "JY0002," and the sales amount is "2 million yen."

[0047] Furthermore, Figures 15(a) and 15(b) show the project order header data and project order detail data for construction project 003, which was automatically assigned the order number "JY0003," and the sales amount is "3 million yen."

[0048] In contrast, Figures 16(a) and 16(b) show the project order header data and project order detail data for on-site common expenses. In the example in Figure 16, the project order data for on-site common expenses is automatically assigned the order number "JY0004". At the time of entering this contract information, no on-site common expenses have been incurred, so the sales amount is registered as "0 yen".

[0049] Next, in step S3, the acquisition unit 21 acquires the execution budget entered for each project by the business operator via the input device 6, and the data generation unit 23 generates budget data for each project as shown in Figures 17 to 19. This budget data consists of budget header data shown in Figures 17(a), 18(a), and 19(a), and budget detail data shown in Figures 17(b), 18(b), and 19(b).

[0050] Figures 17(a) and 17(b) show the budget data for construction project 001 with order number "JY0001," and the budget amount is set to "840,000 yen." The breakdown of this "840,000 yen" budget is "800,000 yen" for "main material costs" and "800,000 yen x 5% planned allocation rate = 40,000 yen" for "site common expenses."

[0051] Figures 18(a) and 18(b) show the budget data for construction project 002 with order number "JY0002," and the budget amount is set at "1.68 million yen." The breakdown of this "1.68 million yen" budget is as follows: "1.6 million yen" is for "main material costs," and "1.6 million yen x 5% planned allocation rate = 80,000 yen" is for "site common expenses."

[0052] Figures 19(a) and 19(b) show the budget data for construction project 003 with order number "JY0003," and the budget amount is set at "2.52 million yen." The breakdown of this "2.52 million yen" budget is as follows: "2.4 million yen" is for "main material costs," and "2.4 million yen x 5% planned allocation rate = 120,000 yen" is for "site common expenses."

[0053] Next, in step S4, the acquisition unit 21 acquires the purchase amount entered for each construction project by the business operator via the input device 6, and the data generation unit 23 generates purchase data for each construction project as shown in Figures 20 to 23. This purchase data consists of purchase slip header data shown in Figures 20(a), 21(a), 22(a), and 23(a), and purchase detail data shown in Figures 20(b), 21(b), 22(b), and 23(b).

[0054] Figures 20(a) and 20(b) show the procurement data for construction project 001 with order number "JY0001," where "400,000 yen" is recorded as the procurement amount for major material costs.

[0055] Figures 21(a) and 21(b) show the procurement data for construction project 002 with order number "JY0002," where "1 million yen" is recorded as the procurement amount for the main material costs.

[0056] Figures 22(a) and 22(b) show the procurement data for construction project 003 with order number "JY0003," where "2 million yen" is recorded as the procurement amount for major material costs.

[0057] In contrast, Figures 23(a) and 23(b) show procurement data for site common expenses with order number "JY0004," where "300,000 yen" is recorded as the procurement amount for major material costs.

[0058] Next, in step S5, the calculation unit 22 performs the calculation of the planned allocation of common costs based on the planned allocation rate, as shown in Figure 24. Specifically, first, the acquisition unit 21 acquires the direct costs of each construction project, as shown in Figure 24(a), and also acquires the planned allocation rate set in the departmental planned allocation rate master 11 (in this example, "5%"), as shown in Figure 24(b).

[0059] The calculation unit 22 calculates the planned allocation amount for each construction project, as shown in Figure 24(c), by performing the following calculations based on the direct costs and planned allocation rates for each construction project.

[0060] Cost amount from direct cost aggregation subquery × Planned allocation rate from basic construction information ÷ 100

[0061] Once the planned allocation amount is calculated in this way, the data generation unit 23 generates project cost detail data including the target month, project number, order number, subject (construction name), cost account category, and amount, as shown in Figure 24(c). At this time, the data generation unit 23 generates project cost detail data in which the calculated planned allocation amount is recorded as a direct expense in the expense items (allocated project type code, allocated project cost account) set in the departmental planned allocation rate master 11, as shown in Figure 24(c).

[0062] Next, in step S6, the data generation unit 23 generates journal entry data for each construction project and site common expenses, as illustrated in Figures 25(a) to 25(d), based on the results of this planned allocation process.

[0063] Of these, Figure 25(a) shows the journal entry data for construction project 001 with order number "JY0001". The data generation unit 23 generates journal entry data for the main material costs of "400,000 yen", with a debit of "400,000 yen" for uncompleted construction main material costs and a credit of "400,000 yen" for "Construction Accounts Payable". The data generation unit 23 also generates journal entry data for the site common expenses of "20,000 yen", with a debit of "20,000 yen" for uncompleted construction expenses and a credit of "20,000 yen" for "Cost Allocation Transfer".

[0064] Similarly, Figure 25(b) shows the journal entry data for construction project 002 with order number "JY0002". The data generation unit 23 generates journal entry data for the main material costs of "1 million yen", with a debit of "1 million yen" for uncompleted construction main material costs and a credit of "1 million yen" for "accounts payable for construction". The data generation unit 23 also generates journal entry data for the site common expenses of "50,000 yen", with a debit of "50,000 yen" for uncompleted construction expenses and a credit of "50,000 yen" for "cost allocation transfer".

[0065] Similarly, Figure 25(c) shows the journal entry data for construction project 003 with order number "JY0003". The data generation unit 23 generates journal entry data for the main material costs of "2 million yen", with a debit of "2 million yen" for uncompleted construction main material costs and a credit of "2 million yen" for "Construction Accounts Payable". The data generation unit 23 also generates journal entry data for the site common expenses of "100,000 yen", with a debit of "100,000 yen" for uncompleted construction expenses and a credit of "100,000 yen" for "Cost Allocation Transfer".

[0066] In contrast to these, Figure 25(d) shows the journal entry data for site common expenses with order number "JY0004". The data generation unit 23 generates journal entry data for the site common expenses of "300,000 yen" that actually occurred, with the debit being "300,000 yen" for site common expenses and the credit being "300,000 yen" for "accounts payable for construction work".

[0067] The journal entry data generated in this manner is temporarily stored in the storage unit 2 by the storage control unit 25, and then, at the timing of the business operator's operation, is recorded by the communication control unit 26 in the accounting system of a server device located on a wide-area network such as the Internet or a private network such as a LAN (Local Area Network). Alternatively, an accounting system may be provided in the storage unit 2, and the above-mentioned journal entry data may be recorded in this accounting system of the storage unit 2.

[0068] Furthermore, the display control unit 24 displays the project cost details data shown in Figure 24(c) via the output device 7, which is an example of a display unit. This allows the operations operator to easily grasp and manage the costs and common expenses for each construction project.

[0069] Furthermore, the data generation unit 23 generates construction ledger data for each construction project, as shown in Figure 26. Figure 26 is an image of the construction ledger data for construction project 001. As shown in Figure 26, the construction ledger data consists of project type, cost item, budget amount, costs incurred in the current month, and direct expenses, etc. In the case of construction project 001, "800,000 yen" is entered as the budget amount for major material costs, and "400,000 yen" is entered as the costs incurred in the current month. In addition, "40,000 yen," calculated using the aforementioned "5%" planned allocation rate, is entered as the budget amount for common site expenses, and "20,000 yen" is entered as direct expenses.

[0070] The memory control unit 25 stores this construction ledger data in the memory unit 2. The display control unit 24 displays the construction ledger data for each construction project via the output device 7. This allows the operations operator to easily grasp and manage the costs and overheads for each construction project.

[0071] Next, the data generation unit 23 generates indirect cost variance data. As explained using Figure 8(a), the total amount of site common expenses allocated to projects 001 to 003 is "170,000 yen" in the debit side of the journal entry data for work-in-progress expenses. Also, as shown in Figure 8(c), the total amount of site common expenses allocated to projects 001 to 003 is "170,000 yen" in the credit side of the journal entry data for cost allocation transfer. In contrast, in this example, as shown in Figure 8(b), the actual site common expenses incurred are "300,000 yen".

[0072] Therefore, as shown in Figures 8(b) and 8(c), the data generation unit 23 calculates an indirect cost variance of "130,000 yen" by subtracting the total amount of on-site common expenses that have been allocated, "170,000 yen," from the actual on-site common expenses that have been incurred, "300,000 yen" (300,000 yen - 170,000 yen = 130,000 yen). Based on this calculation result, the data generation unit 23 generates indirect cost variance data showing an indirect cost variance of "130,000 yen."

[0073] The display control unit 24 displays the generated indirect cost variance data via the output device 7. This allows the business operator to easily grasp the difference between the actual on-site common expenses incurred and the total amount of on-site common expenses calculated based on the planned allocation rate.

[0074] (Effects of the embodiment) Common costs are considered indirect costs and allocated within departments based on actual costs. This allows for the recording of costs for each construction contract, and the recognition of work-in-progress and completed projects by accounting month. However, common costs vary from site to site, and allocating them within departments based on actual costs results in the inconvenience of not correctly reflecting common costs in each contract. Traditionally, the amount of common costs incurred was recognized for each project, and the project contracts were specified and allocated according to the designated allocation criteria. However, this method of allocation based on actual costs resulted in inappropriate allocation to each contract, such as common costs being recorded for contracts that should not be subject to them, making it difficult to recognize the revenue and expenses for each contract.

[0075] Another possible approach is to set a predetermined allocation rate for each department. However, in reality, the amount of common expenses differs for each contract, which can lead to a large discrepancy between the predetermined allocation and the actual amount.

[0076] The common cost allocation processing device 1 of this embodiment sets a planned allocation rate on a site-by-site basis, calculates the planned allocation amount for each project contract, and records it as cost. Therefore, it is possible to allocate common costs appropriately for each contract, enabling accurate budget-to-actual management. In addition, the difference between the planned allocation amount and the actual amount (indirect cost variance) can be reduced.

[0077] Furthermore, since site-wide common costs are largely comprised of various indirect costs at the site, the common cost allocation processing device 1 of this embodiment sets a predetermined allocation rate for each contract and performs calculations on the direct costs of each contract. Then, the actual cost of site-wide common costs is recognized in the execution budget, and the indirect cost variance is identified in accounting. This makes it possible to appropriately recognize and manage the scope of responsibility for the actual cost in each contract and the scope of responsibility for the actual cost at the site.

[0078] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby enabling contributions to SDGs Goals 8 and 9.

[0079] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0080] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0081] [Other embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[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 by known methods.

[0083] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0084] Furthermore, with respect to the common expense allocation processing device 1, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown in the diagram.

[0085] For example, the processing functions of the common cost allocation processing device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be implemented in whole or in part by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for the information processing device to execute the processing described in this embodiment, and is mechanically read by the common cost allocation processing device 1 as needed. That is, a storage unit such as ROM or HDD records a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit 3.

[0086] Furthermore, the common expense allocation processing program of this common expense allocation processing device 1 may be stored on another server device connected to the common expense allocation processing device 1 via any network, and it is possible to download all or part of it as needed.

[0087] Furthermore, the common cost allocation processing program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical Disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0088] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedure for reading the recording medium in the common cost allocation processing device 1 shown in the embodiment, as well as the installation procedure after reading, well-known configurations and procedures can be used.

[0089] The storage unit 2 is a storage means such as memory devices like RAM and ROM, fixed disk devices like hard disks, flexible disks, and optical disks, and stores various programs, tables, databases, and web page files used for various processes and website provision.

[0090] Furthermore, the common expense allocation processing device 1 may be composed of a known personal computer device or an information processing device such as a workstation, or it may be composed of an information processing device to which any peripheral device is connected. In addition, the information processing device may be implemented by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0091] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the illustration, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0092] The present invention is particularly suitable for applications in industries that manage revenue and expenses in projects such as construction, IT (Information Technology), events, or advertising. [Explanation of Symbols]

[0093] 1. Common expense allocation processing device 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input devices 7 Output device 11 Departmental Planned Allocation Rate Master 21 Acquisition Department 22 Calculation Section 23 Data Generation Unit 24 Display Control Unit 25 Memory Control Unit 26 Communication Control Unit

Claims

1. An acquisition unit that acquires the incurred direct costs recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common expenses set for the said project, A calculation unit that calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each of the aforementioned contracts, The system includes a data generation unit that generates cost detail data for the project, including the direct costs incurred for each of the aforementioned contracts and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each of the aforementioned contracts. The data generation unit generates journal entry data in which the predetermined allocated site common expenses are debited as work-in-progress expenses and the predetermined allocated site common expenses are credited as cost allocation transfers. A common expense allocation processing device characterized by the following.

2. An acquisition unit that acquires the incurred direct costs incurred and accounted for for one or more contracts performed in a single project, and the planned allocation rate of on-site common expenses set for the said project, A calculation unit that calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each of the aforementioned contracts, The system includes a data generation unit that generates cost detail data for the project, including the direct costs incurred for each of the aforementioned contracts and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each of the aforementioned contracts. The calculation unit calculates the amount of indirect cost variance, which is the difference between the actual on-site common costs incurred in the project and the total amount of the planned allocated on-site common costs for each of the contracts. The data generation unit generates indirect cost variance data showing the amount of the calculated indirect cost variance. A common expense allocation processing device characterized by the following.

3. The acquisition step involves the acquisition unit acquiring the incurred direct costs that are recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common expenses set for the said project. The calculation unit performs a calculation step in which it calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each of the aforementioned contracts, The data generation unit includes a data generation step that generates cost detail data for the project, which includes the direct costs incurred for each of the contracts and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each of the contracts. In the data generation step, journal entry data is generated in which the predetermined allocated site common expenses are debited as work-in-progress expenses and the predetermined allocated site common expenses are credited as cost allocation transfers. A common expense allocation processing method for a common expense allocation processing device characterized by the following.

4. An acquisition step in which the acquisition unit acquires the incurred direct costs that are incurred and recorded as costs for one or more contracts performed in a single project, and the planned allocation rate of on-site common costs set for the said project, The calculation unit performs a calculation step in which it calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each of the aforementioned contracts, The data generation unit includes a data generation step that generates cost detail data for the project, which includes the direct costs incurred for each of the contracts and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each of the contracts. In the calculation step described above, the amount of the indirect cost variance is calculated, which is the difference between the actual on-site common costs incurred in the project and the total amount of the planned allocated on-site common costs for each of the aforementioned contracts. The data generation step involves generating indirect cost variance data that shows the amount of the calculated indirect cost variance. A common expense allocation processing method for a common expense allocation processing device characterized by the following.

5. Computers, An acquisition unit that acquires the incurred direct costs recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common expenses set for the said project, A calculation unit that calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each of the aforementioned contracts, It functions as a data generation unit that generates cost detail data for the project, including the direct costs incurred for each of the aforementioned contracts and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each of the aforementioned contracts. The data generation unit generates journal entry data in which the predetermined allocated site common expenses are debited as work-in-progress expenses and the predetermined allocated site common expenses are credited as cost allocation transfers. A common expense allocation processing program characterized by the following.

6. A computer, An acquisition unit that acquires the incurred direct costs recorded as costs incurred for one or more contracts performed in a single project, and the planned allocation rate of on-site common expenses set for the said project, A calculation unit that calculates the planned allocation site common expenses, which are expenses equivalent to the planned allocation rate of the direct costs incurred for each of the aforementioned contracts, It functions as a data generation unit that generates cost detail data for the project, including the direct costs incurred for each of the aforementioned contracts and the planned allocated site common expenses corresponding to the calculated direct costs incurred for each of the aforementioned contracts. The calculation unit calculates the amount of indirect cost variance, which is the difference between the actual on-site common costs incurred in the project and the total amount of the planned allocated on-site common costs for each of the contracts. The data generation unit generates indirect cost variance data showing the amount of the calculated indirect cost variance. A common expense allocation processing program characterized by the following.

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