Cost accounting device, cost accounting method, and cost accounting program

Abstract

To provide a cost accounting device, a cost accounting method, and a cost accounting program for easily and accurately processing the accounting of the cost of completed construction for an ongoing project in a project where sales are based on the percentage of completion method. [Solution] The cost accounting device is equipped with a progress rate calculation processing means that calculates the progress rate for a target project and accounting month based on the final forecast data and the first cost item of the cost aggregation data, and a refund processing means that calculates the refund amount for a second cost item for a target project and accounting month by subtracting the cost amount of the second cost item from the final forecast amount of the second cost item × progress rate, and creates cost accounting data including the refund amount for the second cost item.

Description

Technical Field

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

Background Art

[0002] For example, in a project where the sales standard is the progress standard, the uncompleted construction expenditure (work in process) that occurs at the timing of accounting for the progress standard sales is transferred to the completed construction cost. Conventionally, as a system for managing the output of ongoing projects, for example, there is Patent Document 1.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, for example, if the uncompleted construction expenditure is accounted for at the timing when the materials are received for the material cost, the cost of unused materials is also accounted for in the completed construction cost, and there is a problem that the profit and loss of ongoing projects cannot be correctly grasped.

[0005] The present invention has been made in view of the above, and an object of the present invention is to provide a cost accounting device, a cost accounting method, and a cost accounting program that can simply and accurately process the accounting of the completed construction cost for ongoing projects in a project where the sales standard is the progress standard.

Means for Solving the Problems

[0006] To solve the above-mentioned problems and achieve the objective, the present invention provides a cost accounting device equipped with a control unit, wherein the control unit is configured to access project, accounting month and year, cost account classification including first and second cost accounts, estimated end date data including estimated end date amount, and cost aggregation data including project, accounting month and year, cost account classification, and cost amount, and comprises: progress rate calculation processing means for calculating a progress rate for a target project and accounting month based on the estimated end date data and the first cost account in the cost aggregation data; and return processing means for calculating a return amount for a second cost account for a target project and accounting month by subtracting the cost amount of the second cost account from the estimated end date amount of the second cost account and creating cost accounting data including the return amount for the second cost account.

[0007] Furthermore, according to one aspect of the present invention, the first cost item may be outsourcing costs, and the second cost item may be material costs.

[0008] Furthermore, according to one aspect of the present invention, the control unit may further include cost calculation processing means for recalculating the cost aggregation data based on the cost accounting data.

[0009] Furthermore, according to one aspect of the present invention, the control unit may also include sales processing means for creating percentage-based sales data, which includes a percentage-based sales amount calculated by multiplying the contract amount by the progress rate, for the target project and accounting month.

[0010] Furthermore, according to one aspect of the present invention, the control unit may further include journal entry creation means that creates journal entry data including reversal data at the end of the current month and transfer data at the beginning of the following month, based on the cost accounting data.

[0011] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the present invention provides a cost accounting method to be executed by a cost accounting device equipped with a control unit, wherein the control unit is configured to be able to access project, accounting month and year, cost account classification including first and second cost accounts, estimated end date data including estimated end date, and cost aggregation data including project, accounting month and year, cost account classification, and cost amount, and the method is characterized by including a progress rate calculation process executed in the control unit for calculating a progress rate for the target project and accounting month based on the estimated end date data and the first cost account of the cost aggregation data, and a return processing step for calculating the return amount of the second cost account for the target project and accounting month by subtracting the cost amount of the second cost account from (estimated end date of the second cost account × progress rate), and creating cost accounting data including the return amount for the second cost account.

[0012] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the present invention is a cost accounting program to be executed by a cost accounting device equipped with a control unit, wherein the control unit is configured to be able to access project, accounting month and year, cost account classification including first and second cost accounts, estimated end date data including estimated end date amount, and cost aggregation data including project, accounting month and year, cost account classification, and cost amount, and the control unit is configured to execute a progress rate calculation process for the target project and accounting month and year based on the estimated end date data and the first cost account of the cost aggregation data, and a return processing process for the target project and accounting month and year, which calculates the return amount of the second cost account by the cost amount of the second cost account - (estimated end date amount of the second cost account × progress rate), and creates cost accounting data including the return amount for the second cost account. [Effects of the Invention]

[0013] According to the present invention, in projects where the sales basis is the percentage-of-completion method, it becomes possible to process the calculation of completed construction costs for ongoing projects in a simple and accurate manner. [Brief explanation of the drawing]

[0014] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of the cost accounting device in this embodiment. [Figure 2] Figure 2 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 3] Figure 3 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 4] Figure 4 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 5] Figure 5 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 6] Figure 6 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 7] Figure 7 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 8] Figure 8 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 9] Figure 9 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 10] Figure 10 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 11] Figure 11 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 12] Figure 12 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 13] Figure 13 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. [Figure 14]FIG. 14 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in the present embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in the present embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the processing of the control unit of the cost accounting device in the present embodiment. Embodiments for Carrying Out the Invention

[0015] Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited by these embodiments.

[0016] [1. Overview] The overview of the present invention will be described in the order of [1-1. Background and Problems], [1-2. Solution Method], and "1-3. Functional Overview of the Present Invention".

[0017] [1-1. Background and Problems] For example, in a project where the sales standard is the progress standard, the uncompleted construction expenditure (work in process) that occurs at the timing of accounting for the progress standard sales is transferred to the completed construction cost. Therefore, if the material cost is accounted for in the uncompleted construction expenditure at the timing of material receipt, the unused material portion is also accounted for in the completed construction cost, and the profit and loss of the ongoing construction cannot be accurately grasped.

[0018] By managing the received materials as material inventories and processing them so that they are input into the construction at the time of use, it is possible to appropriately account for the completed construction cost of the material cost. However, there is a problem that input of the input is required each time, resulting in a high workload and complexity.

[0019] [1-2. Solution Method] In the present invention, in an industry with a large number of projects (for example, construction projects), the material cost is accounted for as uncompleted construction expenditure, and by returning it to the material inventory according to the progress rate, the accounting of the completed construction cost is performed simply and accurately.

[0020] "1-3. Functional Overview of the Invention" (1) Based on the progress rate calculated using subcontracting costs as the basis, calculate the material costs to be included in the cost of completed construction from the estimated amount of material costs, and then calculate the difference between that and the material costs recorded as work-in-progress expenditures (material costs) and return it to material inventory. (2) If the amount recorded as work-in-progress expenditures (material costs) is less, the difference shall be recorded as work-in-progress expenditures (material costs). (3) Create reversal data for the end of the current month and reversal data for the beginning of the next month as journal entry data.

[0021] The following explanation uses material costs as an example, but depending on the settings, expenses can also be processed in the same way.

[0022] The cost accounting device of the present invention is widely applicable in industries with a large number of projects (e.g., construction work), such as gas pipeline construction and gas equipment construction.

[0023] [2. Structure] An example of the configuration of the cost accounting device 100 according to this embodiment will be described with reference to Figure 1. Figure 1 is a block diagram showing an example of the configuration of the cost accounting device 100 in this embodiment.

[0024] As shown in Figure 1, the cost accounting device 100 is a commercially available desktop personal computer. However, the cost accounting device 100 is not limited to stationary information processing devices such as desktop personal computers, but may also be portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, or tablet personal computers.

[0025] The cost accounting device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the cost accounting device 100 is connected to communicate via any communication path.

[0026] The communication interface unit 104 connects the cost accounting device 100 to the network 300 via communication devices such as routers and wired or wireless communication lines such as dedicated lines. The communication interface unit 104 has the function of communicating data with other devices via communication lines. Here, the network 300 has the function of connecting the cost accounting device 100 with the server 200 and the accounting system 400 so that they can communicate with each other, and is, for example, the internet or a LAN (Local Area Network).

[0027] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a touch panel), a speaker, or a printer. The input device 112 can be a keyboard, mouse, microphone, or a monitor that works in conjunction with a mouse to provide pointing device functionality. In the following, the output device 114 may be referred to as the monitor 114 or printer 114, and the input device 112 may be referred to as the keyboard 112 or mouse 112.

[0028] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0029] The memory unit 106 stores account master 106a, cost account classification master 106b, account classification master 106c, journal entry definition master 106d, contract information data, projected end date data, purchase data, cost aggregation data, cost accounting data, percentage-of-completion sales data, journal entry data, sales data, etc.

[0030] The account master 106a can consist of tables that register account codes and account names in association.

[0031] The cost account classification master 106b can be composed of tables that associate and register cost account classification codes, cost account classification names, work-in-process cost account codes, account names, cost of goods sold account codes, and account names.

[0032] The Account Classification Master 106c can be composed of tables that register account classification codes, account classification names, account code and account name in association with each other.

[0033] Account Master 106a, Cost Account Classification Master 106b, Account Classification Master 106c are, This is referenced when converting codes and names.

[0034] The journal entry definition master 106d is referenced when creating journal entry data and can consist of tables that associate and register the occurrence date, debit account, debit amount, debit project, credit account, credit amount, and credit project for each data category.

[0035] Contract information data may include project number, project name, revenue criteria, contract amount, and account receivable classification.

[0036] The projected end date data may include the accounting year and month, project number, cost item classification, and estimated end date.

[0037] Purchase data may include purchase number, purchase date, supplier, project number, cost account category, purchase amount, and payable account category.

[0038] Cost summary data may include accounting year and month, project number, cost account category, and cost amount.

[0039] Cost accounting data may include cost accounting number, accounting date, project number, cost account category, counter account, and amount.

[0040] Percentage-based sales data may include accounting year and month, project number, progress sales amount, and accounts receivable category.

[0041] Journal entry data may include the date of occurrence, debit account, debit project, debit amount, credit account, credit project, and credit amount.

[0042] The control unit 102 is a CPU or the like that comprehensively controls the cost accounting device 100. The control unit 102 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0043] The control unit 102 is configured to access the account master 106a, cost account classification master 106b, account classification master 106c, journal entry definition master 106d, contract information data, projected end date data, purchase data, cost aggregation data, cost accounting data, percentage-of-completion sales data, journal entry data, etc., which are stored in the storage unit 106. Note that the account master 106a, cost account classification master 106b, account classification master 106c, journal entry definition master 106d, contract information data, projected end date data, purchase data, cost aggregation data, cost accounting data, percentage-of-completion sales data, journal entry data, etc. may be located in another location (for example, server 200), as long as the control unit 102 can access them.

[0044] Functionally, the control unit 102 comprises a contract information input unit 102a, a landing forecast input unit 102b, a purchase input unit 102c, a cost calculation unit 102d, a progress rate calculation unit 102e, a return processing unit 102f, a sales processing unit 102g, a journal entry creation unit 102h, a master maintenance unit 102i, and a screen display control unit 102j.

[0045] The contract information input unit 102a executes contract information input processing and, for example, in response to the operator's operation on the contract information input screen displayed on the monitor 114, inputs contract information data including project number, project name, sales criteria, contract amount, and receivable account classification and stores it in the storage unit 106.

[0046] The landing forecast input unit 102b executes the landing forecast input process and, for example, in response to the operator's operation on the landing forecast input screen displayed on the monitor 114, inputs landing forecast data including the project, accounting year and month, cost account classifications including the first and second cost accounts, and estimated landing amount, and stores it in the storage unit 106. For example, the first cost account is outsourcing costs, and the second cost account is material costs.

[0047] The purchase input unit 102c executes the purchase input process and, for example, in response to the operator's operation on the purchase input screen displayed on the monitor 114, inputs purchase data including purchase number, purchase date, supplier, project number, cost account category, purchase amount, and payable account category and stores it in the storage unit 106.

[0048] The cost accounting unit 102d executes project cost accounting processing, aggregates costs for the current accounting month for each project and cost account category of the purchase data, creates cost aggregation data including accounting month and year, project number, cost account category, and cost amount, and stores it in the storage unit 106, and also aggregates the cost aggregation data again based on the cost accounting data.

[0049] The progress rate calculation unit 102e executes the progress rate calculation process and calculates the progress rate for the target project and accounting month based on the projected completion data and the first cost item (e.g., outsourcing costs) of the cost aggregation data.

[0050] The reversal processing unit 102f executes the reversal process and calculates the reversal amount of the second cost item (e.g., material costs) for the target project and accounting month by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item × progress rate. It then creates cost accounting data including the reversal amount for the second cost item and stores it in the storage unit 106.

[0051] The sales processing unit 102g executes a percentage-of-completion sales calculation process and creates percentage-of-completion sales data, including the percentage-of-completion sales amount calculated by contract amount × progress rate for the target project and accounting month, and stores it in the storage unit 106. In addition, the sales processing unit 102g executes a sales input process when the project is completed, creates sales data, and stores it in the storage unit 106.

[0052] The journal entry creation unit 102h executes the journal entry linkage data creation process to create journal entries for percentage-of-completion sales, purchases, reversal processing, and transfers to completed construction costs, and stores them in the storage unit 106. The created journal entries are then linked with the accounting system 400 and stored in the accounting system 400. Specifically, the journal entry creation unit 102h creates the following journal entries.

[0053] The journal entry creation unit 102h creates sales journal entry data based on the percentage-of-completion sales data, by referring to the journal entry definition master 106d.

[0054] The journal entry creation unit 102h creates journal entry data for purchases by referring to the journal entry definition master 106d based on the purchase data.

[0055] The journal entry creation unit 102h creates journal entry data for the reversal process, including the reversal at the end of the current month and the reversal at the beginning of the following month, based on the cost accounting data and referring to the journal entry definition master 106d.

[0056] The journal entry creation unit 102h creates transfer journal entry data to completed construction costs by referring to the journal entry definition master 106d based on the purchase data and cost accounting data.

[0057] The master maintenance unit 102i performs editing such as input, addition, and modification of the account master 106a, cost account classification master 106b, account classification master 106c, and journal entry definition master 106d in response to the operator's operations on the master maintenance screen (not shown) displayed on the monitor 114.

[0058] The screen display control unit 102j controls the display and acceptance of input for various screens (for example, the master maintenance screen, contract information input screen, landing forecast input screen, procurement input screen, etc.) displayed on the monitor 114.

[0059] [3. Specific Examples] Referring to Figures 1 to 16, a specific example of the processing performed by the control unit 102 of the cost accounting device 100 in this embodiment will be described. Figures 2 to 16 are diagrams illustrating a specific example of the processing performed by the control unit 102 of the cost accounting device 100 in this embodiment.

[0060] The following explanation describes an example of how to process the accounting months "2024 / 04", "2024 / 05", and "2024 / 06" for project number "PJ0001".

[0061] [3-1. Processing for accounting year and month: 2024 / 04] (Contract information input processing) The contract information input unit 102a executes the contract information input process and, for example, in response to the operator's operation on the contract information input screen displayed on the monitor 114, inputs contract information data including project number, project name, sales criteria, contract amount, and accounts receivable classification and stores it in the storage unit 106. The contract information input process inputs project information and contract amount information.

[0062] Figure 2(A) shows an example of contract information data. The contract information data may include items such as project number, project name, revenue basis, contract amount, and receivable account classification. In the example shown in the figure, the project number is "PJ0001", the project name is "Kyobashi XX Building Pipeline Construction", the revenue basis is "Percentage-of-completion method", the contract amount is "100,000 thousand yen", and the receivable account classification is "Accounts receivable for construction work based on percentage-of-completion method".

[0063] (Landing prediction input processing) The landing forecast input unit 102b inputs landing forecast data, including the project, accounting year and month, cost account classifications including the first and second cost accounts, and estimated landing amount, in response to the operator's operation on the landing forecast input screen displayed on the monitor 114, for example, and stores it in the storage unit 106. In the projected cost input process, the projected cost amount is entered for each cost item category.

[0064] Figure 2(B) shows an example of projected end-of-year data. Projected end-of-year data may include items such as accounting year and month, project number, cost account category, and estimated end-of-year amount. In the example shown in the figure, the first row is "202404", project number "PJ0001", cost account category "outsourcing expenses", and estimated end-of-year amount "50,000 thousand yen", the second row is "202404", project number "PJ0001", cost account category "material costs", and estimated end-of-year amount "20,000 thousand yen", and the third row is "202404", project number "PJ0001", cost account category "expenses", and estimated end-of-year amount "10,000 thousand yen".

[0065] (Purchase entry processing) The purchase input unit 102c executes the purchase input process and, for example, in response to the operator's operation on the purchase input screen displayed on the monitor 114, inputs purchase data including purchase number, purchase date, supplier, project number, cost account category, purchase amount, and payable account category, and stores it in the storage unit 106. The purchase input process inputs actual cost incurred.

[0066] Figure 3 shows an example of purchase data. The purchase data includes items such as purchase number, purchase date, supplier, project number, cost account category, purchase amount, and payable account category. In the example shown in the figure, the first row contains the purchase number "S0001", purchase date "2024 / 4 / 5", supplier "Supplier A", project number "PJ0001", cost account category "Outsourcing expenses", purchase amount "10,000 thousand yen", and payable account category "Accounts payable for construction work".

[0067] (Project cost accounting process) The cost accounting unit 102d executes project cost accounting processing, aggregates costs for the current accounting month and year for each project and cost account category of the purchase data, and creates cost summary data including the accounting month and year, project number, cost account category, and cost amount, which is stored in the storage unit 106. In the project cost accounting processing, the purchase data is aggregated for the current accounting month and year for each project and cost account category of the purchase data.

[0068] Figure 3 shows an example of cost summary data. The cost summary data includes items such as accounting year and month, project number, cost account category, and cost amount. In the example shown in the figure, the first row shows accounting year and month "202404", project number "PJ0001", cost account category "outsourcing expenses", and cost amount "15,000 thousand yen". The second row shows accounting year and month "202404", project number "PJ0001", cost account category "material costs", and cost amount "7,000 thousand yen".

[0069] (Progress rate calculation process) The progress rate calculation unit 102e calculates the progress rate for the target project and accounting month based on the projected completion data and cost summary data. Here, we will explain the case where the progress rate for PJ0001 in April 2024 is calculated using only "outsourcing costs" as the cost item category for the progress rate calculation. Note that the cost item category included in the progress rate calculation can be changed in the settings, but if material costs are included in the calculation, the progress rate will change again as a result of the material cost reversal process after the progress rate calculation, so "outsourcing costs" are included in the progress rate calculation.

[0070] The progress rate is calculated as follows: Cumulative outsourcing costs as of April 2024: "15,000 thousand yen" / Estimated final outsourcing costs as of April 2024: "50,000 thousand yen" = Progress rate: "30.00%"

[0071] (Refund of material costs) The refund processing unit 102f calculates the material cost refund amount for the target project and accounting month by subtracting the material cost cost from the estimated final material cost × calculated progress rate, creates cost accounting data including the material cost refund amount, and stores it in the storage unit 106. In the material cost refund process, the amount to be returned from material costs to inventory is calculated and cost accounting data is created.

[0072] The amount of material cost reimbursement is calculated as follows: Cumulative material costs from cost aggregation data up to April 2024: "7,000 thousand yen" - Estimated material costs from projected data: "20,000 thousand yen" × Progress rate: "30.00%" = Material cost refund amount: "1,000 thousand yen" (Fractions less than one yen are rounded to the nearest yen)

[0073] Figure 4 shows an example of cost accounting data. The cost accounting data includes items such as cost accounting number, accounting date, project number, cost account category, counter account, and amount. In the example shown in the figure, the first row is: cost accounting number "G0401", accounting date "2024 / 4 / 30", project number "PJ0001", cost account category "materials cost", counter account "materials inventory", amount "-1,000 thousand yen", and the second row is: cost accounting number "G0501", accounting date "2024 / 5 / 1", project number "PJ0001", cost account category "materials cost", counter account "materials inventory", amount "1,000 thousand yen".

[0074] (Project cost accounting process) The cost accounting unit 102d recalculates the cost aggregation data based on the cost accounting data. Figure 5(A) shows an example of cost aggregation data after recalculation, Figure 5(B) shows an example of purchase data, and Figure 5(C) shows an example of cost accounting data. As shown in Figure 5(A), the cost amount for materials is recalculated (corrected) to cost amount "7,000 thousand yen" + cost accounting data amount "-1,000 thousand yen" = "6,000 thousand yen".

[0075] (Percentage-of-completion sales calculation process) The sales processing unit 102g creates percentage-based sales data for the target project and accounting month, including the progress sales amount calculated by multiplying the contract amount by the progress rate, and stores it in the storage unit 106. In the percentage-based sales calculation process, the percentage-based sales amount is calculated from the contract amount and the progress rate.

[0076] The progress sales amount is calculated as follows: Contract information data contract amount "100,000 thousand yen" × calculated progress rate "30.00%" = progress sales amount "30,000 thousand yen"

[0077] Figure 5 shows an example of percentage-of-completion method sales data. It may include accounting year and month, project number, percentage-of-completion sales amount, and accounts receivable category. In the example shown in the figure, accounting year and month is "202404", project number is "PJ0001", percentage-of-completion sales amount is "30,000 thousand yen", and accounts receivable category is "Percentage-of-completion method construction accounts receivable".

[0078] (Journal entry data creation process) The journal entry creation unit 102h creates journal entry data for percentage-of-completion sales, purchases, reversal processing, and transfers to completed construction costs, and stores the created journal entry data in the accounting system 400 in conjunction with the accounting system 400.

[0079] Figure 6(A) shows an example of the structure of the account master 106a. The account master 106a can be composed of tables that register account codes and account names in association.

[0080] Figure 6(B) shows an example of the configuration of the cost account classification master 106b. The cost account classification master 106b can be composed of tables that associate and register cost account classification codes, cost account classification names, work-in-process cost account codes, account names, cost of goods sold account codes, and account names.

[0081] Figure 6(C) shows an example of the configuration of the cost account classification master 106b. The account classification master 106c can be composed of tables that register account classification codes, account classification names, account codes, and account names in association with each other.

[0082] <Journal entry data for percentage-of-completion sales> The journal entry creation unit 102h creates journal entry data for percentage-of-completion sales by referring to the journal entry definition master 106d based on the percentage-of-completion sales data.

[0083] Figure 7(A) shows an example of percentage-based sales data, Figure 7(B) shows an example of the configuration of journal entry definition master 106d, and Figure 7(C) shows an example of the journal entry data for the created percentage-based sales.

[0084] The journal entry definition master 106d can be composed of tables that associate and register the occurrence date, debit account, debit amount, debit project, credit account, credit amount, and credit project for each data category. In the example of the journal entry definition master 106d shown in Figure 7(B), the definition is for data category "5254: Percentage-based sales".

[0085] The journal entry data includes the following fields: Date of Occurrence, Debit Account, Debit Project Number, Debit Amount, Credit Account, Credit Project Number, and Credit Amount. Each field is obtained according to the definitions in Journal Entry Definition Master 106d. In this example, "Date of Occurrence" is the last day of the accounting year and month for the percentage-of-completion sales data, "Debit Account" is the account for the accounts receivable category in the percentage-of-completion sales data, "Debit Amount" is the progress sales amount from the percentage-of-completion sales data, "Credit Account" is (fixed value) K007 Percentage-of-Completion Construction Sales, "Credit Amount" is the progress sales amount from the percentage-of-completion sales data, "Debit Project Number" is none, and "Credit Project Number" is the project number from the percentage-of-completion sales data.

[0086] <Journal entry data for purchases> The journal entry creation unit 102h creates journal entry data for purchases by referring to the journal entry definition master 106d based on the purchase data.

[0087] Figure 8(A) shows an example of purchase data, Figure 8(B) shows an example of the configuration of the journal entry definition master 106d, and Figure 8(C) shows an example of the created purchase journal entry data.

[0088] In the example of journal entry definition master 106d shown in Figure 8(B), the data category "70: Purchases" is defined. The method for obtaining data for each item of the journal entry data is the same as for journal entry data for percentage-of-completion sales, so the explanation is omitted.

[0089] <Journal entry data for return processing> The journal entry creation unit 102h creates journal entry data for reversal processing, including reversals at the end of the current month and reversals at the beginning of the following month, based on cost accounting data and referring to the journal entry definition master 106d.

[0090] Figure 9(A) shows an example of cost accounting data, Figure 9(B) shows an example of the configuration of journal entry definition master 106d, and Figure 9(C) shows an example of the journal entry data for the created reversal process.

[0091] In the example of journal entry definition master 106d shown in Figure 9(B), the data category "6510: Cost accounting" is defined. The method for obtaining data for each item of the journal entry data is the same as for journal entry data for percentage-of-completion sales, so the explanation is omitted.

[0092] In the example of journal entry data for the reversal process shown in Figure 9(C), the first line is the journal entry for the reversal at the end of the current month, and the second line is the journal entry for the reversal at the beginning of the following month.

[0093] <Transfer journal entry data to completed construction costs> The journal entry creation unit 102h creates transfer journal entry data for completed construction costs by referring to the journal entry definition master 106d based on the purchase data and cost accounting data.

[0094] Figure 10(A) shows an example of purchase data, Figure 10(B) shows an example of cost accounting data, Figure 10(C) shows an example of the configuration of journal entry definition master 106d, and Figure 10(D) shows an example of transfer journal entry data for completed construction costs.

[0095] In the example of journal entry definition master 106d shown in Figure 10(C), the data category "5245: Transfer of completed cost" is defined. When the amount is negative, the debit and credit are reversed. The method for obtaining data for each item in the journal entry data is the same as for journal entry data for percentage-of-completion sales, so the explanation is omitted.

[0096] In the example of transfer journal entry data for completed construction costs shown in Figure 10(D), the 6th row corresponds to the cost accounting data, and since the amount is negative, the debits and credits are reversed.

[0097] [3-2. Processing for accounting year and month: 2024 / 05] This explanation will only cover the part where the accounting month / year: 2024 / 05 was added to 2024 / 04.

[0098] (Landing prediction input processing) Figure 11(A) shows an example of updated landing forecast data. In May 2024, the estimated landing amount for material costs was changed from "20,000 thousand yen" to "25,000 thousand yen".

[0099] (Purchase entry processing) Figure 11(B) shows an example of updated purchase data. In May 2024, data for purchase numbers "S0006" and "S0007" was added.

[0100] (Project cost accounting process) Figure 12(A) shows an example of cost aggregation data, and Figure 12(B) shows an example of purchase data. Figure 12(C) shows an example of cost accounting data (data created in the 202404 process). In the example of cost aggregation data shown in Figure 12(A), the material cost for 2024 / 05 is calculated as follows: Purchase amount from purchase data "4,000 thousand yen" + Amount from cost accounting data "1,000 thousand yen" = "5,000 thousand yen".

[0101] (Progress rate calculation process) The progress rate for PJ0001 as of May 2024 is calculated as follows: Cumulative cost of outsourcing expenses as of May 2024: "25,000 thousand yen" / Estimated final cost of outsourcing expenses as of May 2024: "50,000 thousand yen" = Progress rate: "50.00%"

[0102] (Refund of material costs) The amount of material cost reimbursement is calculated as follows: Cumulative material costs from cost aggregation data up to May 2024: "11,000 thousand yen" - (Estimated material costs from projected data: "25,000 thousand yen" × progress rate: "50.00%") = Material cost refund: "-1,500 thousand yen" (Fractions less than one yen are rounded to the nearest yen)

[0103] Figure 13(A) shows an example of cost accounting data. If the amount of material cost reversal is negative, material costs are recorded. In the example shown in the figure, the first row is Cost Accounting Number "G0502", Recording Date "2024 / 5 / 31", Project No. "PJ0001", Cost Account Category "Material Costs", Counter Account "Materials Inventory", Amount "1,500 thousand yen", and the second row is Cost Accounting Number "G0601", Recording Date "2024 / 6 / 1", Project No. "PJ0001", Cost Account Category "Material Costs", Counter Account "Materials Inventory", Amount "-1,500 thousand yen".

[0104] (Project cost accounting process) Figure 13(B) shows an example of cost aggregation data after recalculation, Figure 13(C) shows an example of purchase data, and Figure 13(D) shows an example of cost accounting data. As shown in Figure 13(B), the cost amount of material expenses for May 2024 is recalculated (corrected) to cost amount "5,000 thousand yen" + cost accounting data amount "15,000 thousand yen" = "6,500 thousand yen".

[0105] (Percentage-of-completion sales calculation process) The sales figures for May 2024 will be calculated as follows: Contract information data contract amount "100,000 thousand yen" × calculated progress rate "50.00%" - progress sales amount up to the previous month "30,000 thousand yen" = progress sales amount "20,000 thousand yen"

[0106] Figure 14 shows an example of updated percentage-based sales data.

[0107] (Journal entry data creation process) Figure 15(A) shows an example of journal entry data for percentage-of-completion sales, Figure 15(B) shows an example of journal entry data for purchases, Figure 15(C) shows an example of journal entry data for reversal processing, and Figure 15(D) shows an example of journal entry data for transfer to completed construction costs. The logic for creating the journal entry data is the same as in 2024 / 04.

[0108] [3-3. Processing for accounting year and month: 2024 / 06] This explains the accounting entry for June 2024. The construction was completed in June 2024.

[0109] (Sales entry processing) The sales processing unit 102g performs sales input processing upon completion of construction work, creates sales data, and stores it in the storage unit 106. Figure 16 shows an example of sales data. The sales data may include the sales number, sales date, project number, and sales amount. In the example shown in the figure, the sales number is "U0001", the sales date is "2024 / 6 / 30", the project number is "PJ0001", and the sales amount is "100,000 thousand yen". No further processing is performed for projects that have already been sold.

[0110] As described above, according to this embodiment, a progress rate calculation unit 102e calculates the progress rate based on the projected completion data and the first cost account of the cost aggregation data for the target project and accounting month, and a reversal processing unit 102f calculates the reversal amount of the second cost account by subtracting the cost amount of the second cost account from (projected completion amount of the second cost account × progress rate), and creates cost accounting data including the reversal amount for the second cost account. Therefore, in projects where the sales basis is the percentage-of-completion method, it is possible to process the accounting of completed construction costs for ongoing projects simply and accurately.

[0111] [4. 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 contributing to SDGs Goals 8 and 9.

[0112] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0113] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0114] [5. 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.

[0115] 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.

[0116] 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.

[0117] Furthermore, with respect to the cost accounting device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0118] For example, the processing functions of the cost accounting device 100, particularly those performed by the control unit 102, may be implemented in whole or in part by a CPU 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 cost accounting device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains 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.

[0119] Furthermore, this computer program may be stored on an application program server connected to the cost accounting device 100 via any network, and it is possible to download all or part of it as needed.

[0120] Furthermore, the 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.

[0121] 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 procedures for reading the recording medium in each device shown in this embodiment, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0122] The various databases stored in the memory unit 106 include 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 website provision.

[0123] Furthermore, the cost accounting device 100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, the cost accounting device 100 may be implemented by installing software (including programs or data, etc.) on the device to perform the processing described in this embodiment.

[0124] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, 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. [Explanation of Symbols]

[0125] 100 Cost accounting equipment 102 Control Unit 102a Contract Information Input Section 102b Landing prediction input section 102c Purchase Input Section 102d Cost Accounting Department 102e Progress Rate Calculation Unit 102f Return Processing Unit 102g Sales Processing Department 102h Journal Entry Creation Department 102i Master Maintenance Department 102j Screen Display Control Unit 104 Communication Interface Section 106 Storage section 106a Account Master 106b Cost Account Classification Master 106c Subject Classification Master 106d Journal Entry Definition Master 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks 400 Accounting Systems

Claims

1. A cost accounting device equipped with a control unit, The control unit, Project, accounting year and month, cost account classification including the first and second cost accounts, and estimated end date data including estimated end date, Cost aggregation data including project, accounting year and month, cost account category, and cost amount, It is configured to be accessible, A progress rate calculation processing means calculates the progress rate for the target project and accounting month based on the projected completion data and the first cost account of the cost aggregation data, A reversal processing means that calculates the reversal amount of the second cost item by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item × progress rate for the target project and accounting month, and creates cost accounting data including the reversal amount for the second cost item, A cost accounting device characterized by being equipped with the following features.

2. The cost accounting apparatus according to claim 1, characterized in that the first cost item is outsourcing costs and the second cost item is material costs.

3. The control unit further, The cost accounting apparatus according to claim 1, further comprising cost accounting processing means for recalculating the cost aggregation data based on the cost accounting data.

4. The cost accounting apparatus according to claim 1, further comprising a control unit, sales processing means for creating percentage-of-completion sales data, including a percentage-of-completion sales amount calculated by contract amount × progress rate for the target project and accounting month.

5. The control unit further, The cost accounting apparatus according to any one of claims 1 to 4, further comprising a journal entry creation means for creating journal entry data that includes data for reversals at the end of the current month and data for reversals at the beginning of the following month, based on the aforementioned cost accounting data.

6. A cost accounting method performed by a cost accounting device equipped with a control unit, The control unit, Project, accounting year and month, cost account classification including the first and second cost accounts, and estimated end date data including estimated end date, Cost aggregation data including project, accounting year and month, cost account category, and cost amount, It is configured to be accessible, The control unit is executed as follows: A progress rate calculation process that calculates the progress rate for the target project and accounting month based on the aforementioned projected completion data and the first cost account of the cost aggregation data, For the target project and accounting month, the reversal process involves calculating the reversal amount of the second cost item by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item multiplied by the progress rate, and creating cost accounting data that includes the reversal amount for the second cost item. A cost accounting method characterized by including the following.

7. A cost accounting program to be executed by a cost accounting device equipped with a control unit, The control unit, Project, accounting year and month, cost account classification including the first and second cost accounts, and estimated end date data including estimated end date, Cost aggregation data including project, accounting year and month, cost account category, and cost amount, It is configured to be accessible, The control unit, A progress rate calculation process that calculates the progress rate for the target project and accounting month based on the aforementioned projected completion data and the first cost account of the cost aggregation data, For the target project and accounting month, the reversal process involves calculating the reversal amount of the second cost item by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item multiplied by the progress rate, and creating cost accounting data that includes the reversal amount for the second cost item. A cost accounting program to execute this process.

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