JP2013218500A - Capital asset ledger management device and capital asset ledger management program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a capital asset ledger management device for creating and uniformly managing a capital asset ledger and a long-term repair plan.SOLUTION: The capital asset ledger management device includes: new construction detailed statement reading means for reading the new construction detailed statement data of a building; first capital asset ledger creation means for creating a first capital asset ledger based on the international financial report standard (IFRS) of the building on the basis of the new construction detailed statement data read by the new construction detailed statement reading means; second capital asset ledger creation means for creating a second capital asset ledger based on the tax law standard of the building on the basis of the new construction detailed statement data read by the new construction detailed statement reading means; and long-term repair plan creation means for creating the long-term repair plan of the building on the basis of the new construction detailed statement data read by the new construction detailed statement reading means.

Description

  The present invention relates to a fixed asset ledger management apparatus and a fixed asset ledger management program.

  Previously, the tax accountant created a fixed asset ledger based on the work breakdown, but because he does not have the knowledge and experience of building technology necessary to interpret the work breakdown, It is common practice to record acquisition costs. Long-term repair plans are widely used in high-rise condominiums, but the details of the plans are left to the personal judgment of the creator. As for business buildings, the creation of long-term repair plans is almost complete. Even rarely created cases are left to the discretion of the creator.

Architectural Institute of Japan Technical Report Vol. 21, p337-342 Yukio Osawa

  Conventionally, various documents such as fixed asset ledgers and long-term repair plans created at the time of new construction have been separately created manually by different specialists, so there is a problem that they cannot be managed in a unified manner. It was.

The fixed asset ledger management device according to claim 1 is configured to read a new construction breakdown reading data for reading a new construction breakdown data and a new construction breakdown data read by the new construction breakdown reading data. Tax Standards for Buildings Based on the New Fixed Asset Ledger Creation Means for Creating the First Fixed Asset Ledger Based on International Financial Reporting Standards (IFRS) and New Construction Breakdown Data Read by the New Construction Breakdown Data Reading Means A long-term repair plan for creating a long-term repair plan for a building based on the second fixed asset ledger creation means for creating a second fixed asset ledger based on the data and the new construction breakdown data read by the new construction breakdown reading means And a document creation means.
The fixed asset ledger management program according to claim 5 is a new construction breakdown reading process in which the new construction breakdown reading data is read from the input device by the computer, and the new construction breakdown is read in the new construction breakdown reading process. The first fixed asset ledger creation process in which the computer creates the first fixed asset ledger based on the International Financial Reporting Standards (IFRS) of the building based on the data, and the new construction breakdown data read by the new construction breakdown reading means Based on the second fixed asset ledger creation process in which the computer creates the second fixed asset ledger based on the building tax law standards and the new construction breakdown data read in the new construction breakdown reading process, A long-term repair plan creation process for creating a long-term repair plan for a building is executed by a computer. To.

  According to the present invention, a fixed asset ledger and a long-term repair plan can be created and managed in a unified manner.

It is a block diagram which shows the structure of one Embodiment of the fixed asset ledger management apparatus in this Embodiment. It is a figure which shows an example of the format of a construction breakdown. It is a figure which shows an example of the format of a construction breakdown. It is a figure which shows an example of the format of a construction breakdown. It is a figure which shows an example of the format of a construction breakdown. It is a figure which shows an example of the lifetime table of a structure. It is a figure which shows an example of a material code / physical lifetime table. It is a figure which shows an example of a material code / physical lifetime table. It is a figure which shows an example of a repair cycle table | surface. It is a figure which shows an example of a repair cycle table | surface. It is a figure which shows an example of a repair cycle table | surface. It is a figure which shows an example of a customer attraction power request | requirement degree division table. It is a figure which shows an example of the service life calculation table according to the degree of attracting customers demand. It is a figure which shows an example of the service life calculation table according to the degree of attracting customers demand. It is a figure which shows a common expense calculation table | surface. It is a figure which shows a part of table | surface prescribed | regulated in the ministerial ordinance regarding the useful life of a depreciable asset. It is a figure which shows an example of a direct construction cost conversion table. It is a figure which shows an example of a direct construction cost conversion table. It is a figure which shows a time point correction table (construction construction cost deflator). It is a figure which shows an example of a long-term repair plan. It is a figure which shows an example of a long-term repair plan. It is a flowchart of the preparation process of the fixed asset ledger based on an international financial reporting standard. It is a flowchart of the preparation process of the fixed asset ledger based on a tax law standard. It is a flowchart of the creation process of a long-term repair plan. It is a flowchart of the update process of a fixed asset ledger. It is a flowchart of the update process of a long-term repair plan.

(First embodiment)
FIG. 1 is a block diagram showing a configuration of an embodiment of a fixed asset ledger management apparatus according to the present embodiment. The fixed asset ledger management apparatus 100 is a general-purpose computer such as a personal computer (personal computer), for example, and reads and executes a predetermined fixed asset management program. The fixed asset ledger management apparatus 100 includes an operation member 101, a connection interface (IF) 102, a control device 103, an HDD 104, and a monitor 105.

  The operation member 101 includes various devices operated by the user, such as a keyboard and a mouse. The connection IF 102 is an interface for connecting the fixed asset ledger management apparatus 100 and an external device. For the connection IF 102, for example, a USB interface for wired connection with an external device, a wireless LAN module for wireless connection, or the like is used. An external device such as a printer, another information processing apparatus, or the like can be connected to the fixed asset ledger management apparatus 100 via the connection IF 102.

  The control device 103 includes a CPU, a memory, and other peripheral circuits, and controls the entire fixed asset ledger management device 100 by reading and executing a predetermined fixed asset management program. The memory constituting the control device 103 is a volatile memory such as SDRAM, for example. This memory includes a work memory for the CPU to expand the program when the program is executed, and a buffer memory for temporarily recording data.

  The HDD 104 is a storage device for recording various data files, data of various programs executed by the control device 103, and the like. The program data recorded in the HDD 104 is provided by being recorded on a storage medium such as a CD-ROM or DVD-ROM, and the user installs the program data in the HDD 104 using the storage medium. The control device 103 can execute the program.

  The monitor 105 is a display device that displays various display data output from the control device 103, such as a liquid crystal monitor. The control device 103 displays an application screen or the like activated by executing a program recorded in the HDD 104 on the monitor 105.

  The functions of the fixed asset ledger management apparatus 100 are roughly divided into two functions: (1) a function using a new construction breakdown and (2) a function using a repair construction breakdown. In the following description, the function (1) that is used by using the new construction breakdown document at the time of new construction will be described first, and then the function (2) that is used by using the repair construction breakdown document at the time of repair will be described.

(1) Function to use new construction breakdowns By making the fixed asset ledger management apparatus 100 digitize and read the new construction breakdowns, the user can (1-1) create a fixed asset ledger based on international financial reporting standards. (1-2) Function to create a fixed asset ledger based on tax law standards, (1-3) A function to perform a comparative analysis between a fixed asset ledger based on international financial reporting standards and a fixed asset ledger based on tax law standards, and (1- 4) The long-term repair plan creation function can be used. Hereinafter, the details of these functions will be described in order.

(1-1) Fixed Asset Ledger Creation Function Based on International Financial Reporting Standards FIG. 22 is a flowchart of a fixed asset ledger creation process based on international financial reporting standards. This process is incorporated in a predetermined program stored in the HDD 104, and the control device 103 reads the program and executes it to execute the process of FIG. The function for creating a fixed asset ledger based on international financial reporting standards will be described below with reference to this flowchart.

  The function for creating a fixed asset ledger based on international financial reporting standards is a function for creating a fixed asset ledger by using a construction breakdown at the time of new construction. The control device 103 creates a fixed asset ledger and depreciates each important component constituting the building individually. Thereby, depreciation expenses and book value can be managed appropriately. The control device 103 stores the created fixed asset ledger in the HDD 104.

(1-1-1) Reading of New Construction Breakdown Statement In step S1101, the control apparatus 103 reads the construction breakdown at the time of new construction as electronic data and reads it. For example, characters are read from a work breakdown document read by a user with a scanner or the like, and the work breakdown document is converted into electronic data. The control apparatus 103 stores the new construction breakdown read here in the HDD 104 in association with the created fixed asset ledger.

  2 to 5 show an example of the construction breakdown form. The construction breakdown includes a breakdown by subject and a breakdown by middle subject. FIG. 2 shows an example of a format for a breakdown by subject and FIGS. 3 to 5 show an example of a format for a breakdown by subject. FIGS. 3 to 5 show the details of one middle subject divided on account of space, and in actuality, they are continuously shown in the order of FIGS. 3, 4, and 5. Details of the work breakdown will be described in (1-1-4) later.

(1-1-2) Input of Structure and Use Next, in step S1102, the control device 103 causes the user to input the structure and use of the building. For example, the user selects one from structures such as steel reinforced concrete (SRC), reinforced concrete (RC), metal, and wooden, and inputs the selected structure to the fixed asset ledger management apparatus 100. Similarly, the user selects one of the uses such as a department store, a hotel, a store, and a house, and inputs it to the fixed asset ledger management apparatus 100.

(1-1-3) Specifying the service life of the structure Next, in step S1103, the control device 103 refers to the service life table of the structure stored in the HDD 104 in advance, and (1-1-2) The useful life of the structure is specified from the input structure and application.

  FIG. 6 shows an example of a useful life table of the structure. The service life table of the structure is a table in which the service life 6b is arranged for each detail 6a of the use of the building. If any one of the items 6a of 1 to 7 is selected from the use of the building and the column corresponding to the structure of the building is referenced from the useful life 6b, the useful life of the structure can be specified. . For example, if the usage of the building is “hospital” and the structure is “RC construction”, the useful life of the structure is determined from the column of the useful life 6b corresponding to “SRC / RC” in the row where the detail 6a is “3”. It is specified to be 50 years.

(1-1-4) Identification of important component parts of a building The parts constituting a building are roughly classified into three components: a structure, an exterior, and an interior. In step S1104, the control device 103 identifies which component corresponds to each part constituting the building based on the work breakdown.

  The itemized breakdown of the construction breakdown shown in FIG. 2 shows the name 2a, summary 2b, quantity 2c, unit 2d, amount 2e, and remarks 2f in a list format. In the breakdown by subject of this work breakdown, 1. Direct temporary, 2. Earthwork, 3. 3. Local business. Reinforcing bars, 5. Concrete, 6; Formwork, 7. Steel frame, 8. Ready-made concrete corresponds to the structure. In addition, 9. Waterproof, 10 Stone, 11. Tiles, 12. Woodworking, 13. Roof and roof, 14. Metal, 15. Plasterer, 16. Joinery, 17. Curtain wall, 18. Painting, 19. Interior and exterior, 20. As for the unit and others, those used outside the building correspond to the exterior, and those used inside the building correspond to the interior.

  The control device 103 is 9. Waterproof-20. In order to classify units and others into exterior and interior, the breakdown by construction item shown in FIGS. 3 to 5 is used. This breakdown by middle subject shows the subject name 3a, middle subject name 3b, quantity 3c, unit 3d, amount 3e, and remarks 3f in a list format. 9. Waterproof-20. Information for classifying the units and others into exterior and interior is described in the middle subject name 3b. The control device 103 determines that it is an exterior if it is recorded as “external” in the middle subject name 3b of the breakdown of the construction breakdown data, and if it is recorded as “internal”, it is an interior. to decide.

  In addition, in the breakdown by middle subject shown in FIG. 3 to FIG. 5, subjects whose both the outside and the inside are described in the middle subject name 3b are used for both the exterior and interior. For example, 9. Since the waterproof middle subject name 3b describes both the outside and the inside, it can be seen that this is used for both the exterior and interior. On the other hand, 12. Since only the inside is described in the middle subject name 3b of the woodwork, it is understood that this is used only for the interior. 13. Roof and roof, 17. Since only the outside is described in the middle subject name 3b of the curtain wall, it can be seen that these are used only for the exterior.

  On the other hand, 16. Neither the outside nor the inside is described in the middle subject name 3b of the joinery. Therefore, the control device 103 prompts the user to designate the outside and the inside, and specifies whether the portion is interior or exterior based on the operation signal input from the operation member 101.

(1-1-5) Determination of service life of each component Next, in step S1105, the control device 103 refers to a material code / physical service life table stored in advance in the HDD 104, and determines (1-1-4). The useful life of each component of the building is determined according to the structure / interior / exterior classification specified in (1).

  7 and 8 show an example of the material code / physical service life table. The material code / physical service life table shows the type of work 7a (corresponding to the subject of the work breakdown), material code 7b, material / specification 7c, physical service life 7d for the exterior, and physical service life 7e for the interior in a list format. It is shown. 7 and FIG. 8 show one material code / physical useful life table divided for convenience of space, and FIG. 8 continues to the bottom line of FIG.

  In the material code / physical service life table: Direct temporary ~ 8. The ready-made concrete has a “structural body” having an external physical life of 7 d and an internal physical life of 7 e. This means that the useful life of the structure is applied to the useful life of each of these components. That is, the control apparatus 103 is 1. Direct temporary ~ 8. Let the physical useful life of ready-made concrete be the useful life of the structure specified by (1-1-3).

  For other components (9. waterproof to 20. unit and others), the physical service life differs depending on the material and specifications. Therefore, the control device 103 prompts the user to specify the material / specification 7c for each of these constituent parts, and specifies the material / specification 7c of the part based on the operation signal input from the operation member 101. For each component, the physical useful life of the component is determined from the material / specification 7c and the structure / interior / exterior classification specified in (1-1-4). For example, when the material / specification 7c of “external floor stone” is designated by the user for the constituent part of “10. stone” and the exterior is specified in (1-1-4), the control device 103 is The physical useful life of the component is determined to be 30 years.

  The material code 7b has a one-to-one correspondence with the material / specification 7c. Therefore, the part described as “material / specification 7c” in the above description can be replaced with “material code 7b”. For example, the user may directly input the material code 7b to the fixed asset ledger management apparatus 100.

(1-1-6) Determination of Repair Cycle Next, in step S1106, the control device 103 is based on the physical service life based on the physical service life of the exterior and interior specified in (1-1-5). A repair cycle table (hereinafter referred to as a repair cycle table) is created.

  When creating the repair cycle table, the control device 103 first divides each component of the building into an interior and an exterior. Next, the control apparatus 103 rearranges each component of the interior and the exterior in order of decreasing physical life (in ascending order). Then, each component is grouped for each physical service life.

  9 to 11 show an example of the repair cycle table. FIG. 9 is a repair cycle table for the interior, and FIGS. 10 and 11 are repair cycle tables for the exterior. FIGS. 10 and 11 show one repair cycle table divided for convenience of space, and FIG. 11 is continued from the bottom line of FIG.

  The refurbishment cycle table shows the type of work 9a (corresponding to the subject of the work breakdown), material code 9b, material / specification 9c, physical useful life 9d, and refurbishment cycle 9e in a list format. 9 and 10, the group of the repair cycle 9e is represented by reference signs A to E. For example, in FIG. 9, “14. Metal 14-2 made of aluminum” and “16. Joinery 16-1 Aluminum joinery” belong to the same repair cycle because they have the same physical useful life. It is represented by D.

(1-1-7) Correction of service life according to demand for customer attraction Next, in step S1107, the control device 103 determines the service life according to the power to attract customers for the building, and (1-1-1 Modify the physical useful life determined in 5). In general, a building that requires the ability to attract customers needs to be renovated in a cycle that is faster than the physical service life in order to maintain the ability to attract customers. Therefore, in the fixed asset ledger management apparatus 100 according to the present embodiment, the customer attraction ability is determined based on the use of the building input by the user by first referring to the customer attraction power requirement degree table stored in the HDD 104 in advance. Then, the service life of each component of the building is determined based on the customer attraction capability by referring to the service life calculation table for each degree of customer attraction requirement stored in advance in the HDD 104. When the business useful life is less than the physical useful life of the component, the control device 103 considers the useful life of the component in terms of the business useful life instead of the physical useful life.

  FIG. 12 shows an example of a customer attraction request level table. The customer-acquisition power requirement degree classification table shows a classification code 12a, a customer-acquisition power 12b, and a building application 12c in a list format. The customer attraction request monograph specifies the height of customer attraction for each building application 12c as the ability to attract customers 12b. For example, when the user inputs the usage of a building as “general tenant building”, the control device 103 regards the building's ability to attract customers as medium from the row where the classification code 12a is “b”.

  FIG. 13 and FIG. 14 are an example of a service life calculation table for each degree of demand for customer attraction. FIG. 13 is a service life calculation table according to the degree of customer attraction required regarding the interior, and FIG. 14 is a service life calculation table according to the level of the ability to attract customers regarding the exterior. For example, “18. Paint” “Internal paint” has a physical service life of 20 years. However, when the ability to attract customers 12b is high (in FIG. 12, the classification 12a corresponds to “a”), the control device 103 determines the useful life (number of years until renovation) of the component as the classification “a” "10 years, which is the useful life for business use."

(1-1-8) Creation of Fixed Asset Ledger Based on International Financial Reporting Standards In step S1108, the control device 103 is described in the information obtained through the processing up to (1-1-7) and the work breakdown. And create a fixed asset ledger based on international financial reporting standards (so-called IFRS).

(1-1-9) Calculation of Direct Cost Next, in step S1109, the control device 103 determines each component by component (structure, exterior, interior), by useful life (renovation cycle), and by depreciation method. Perform grouping. Then, referring to the construction breakdown shown in FIGS. 2 to 5, the cost is directly calculated for each group. Specifically, the construction cost is directly calculated by summing up the amount 2e of the construction breakdown, and this is the direct cost of the group.

  In the above grouping, the straight-line method is used as the depreciation method for structures. The method of depreciation of the exterior and interior is determined by comparing the physical useful life of the component with the business useful life specified in (1-1-7). If the business life is shorter than the physical useful life and the renovation is performed earlier than the physical useful life passes, the depreciation method for the relevant component is the straight-line method; otherwise, the declining balance method is used. For example, an old declining balance method such as the 10/9 declining balance method (111.1% declining balance method) is applied.

(1-1-10) 按 Distribution allocation of common cost Next, in step S1110, the control device 103 calculates the common cost of the entire new construction. Then, according to the direct cost of each group calculated in (1-1-9), the calculated common cost is apportioned to each group.

  FIG. 15 shows a common cost calculation table. The control device 103 calculates the common temporary cost rate Kr, the site management cost rate Jo, and the general management cost equal rate Gp in order using this common cost calculation table. The common temporary cost rate Kr is a numerical value representing the ratio of the common temporary cost to the direct construction cost of the entire new construction, and is calculated by the calculation formula shown in FIG. The control apparatus 103 calculates the common temporary cost by multiplying the direct construction cost calculated in (1-1-9) by the common temporary cost rate Kr. Hereinafter, the total of the direct construction cost and the common temporary cost is called net construction cost.

  The control device 103 that has calculated the net construction cost next calculates the site management cost rate Jo. The site management cost rate Jo is a numerical value representing the ratio of the site management cost to the net construction cost of the entire new construction, and is calculated by the calculation formula shown in FIG. The control device 103 calculates the site management cost by multiplying the net construction cost by the site management cost rate Jo. Hereinafter, the total of the net construction cost and the site management cost is called construction cost.

  The control device 103 that has calculated the construction cost next calculates the general administrative expense equality ratio Gp. The general administrative expense ratio Gp is a numerical value representing the ratio of the general administrative expenses etc. to the construction cost of the entire new construction, and is calculated by the calculation formula shown in FIG. The control device 103 calculates the general management cost etc. by multiplying the construction cost by the general management cost etc. rate Gp. Hereinafter, the sum of construction costs and general administrative expenses is called construction costs.

  The control device 103 distributes the common expenses (common temporary expenses, site management expenses, general management expenses, etc.) calculated as described above to each group divided into groups (1-1-9). Specifically, the net construction cost of each group is calculated by multiplying the direct cost of each group calculated in (1-1-9) by (1 + common temporary cost rate Kr). Next, the construction cost of each group is calculated by multiplying the net construction cost of each group by (1 + site management cost rate Jo). Further, the construction cost of each group is calculated by multiplying the construction cost of each group by (1 + general administrative expenses equal rate Gp).

(1-1-11) Depreciation Calculation Next, the control device 103 executes depreciation calculation in step S1111. First, the control device 103 sets the residual price to 1 yen for all components of the building. Based on the direct cost for each group calculated in (1-1-9) and the common cost distributed to each group in (1-1-10), the component (structure) Cost) for each body, exterior, interior). After the acquisition cost is calculated, the control device 103 calculates the book price by performing depreciation calculation for each group using the depreciation method determined in (1-1-9). That is, the depreciation calculation is performed by the straight-line method for those applying the straight-line method as the depreciation method, and the book value is calculated by performing the depreciation calculation by the declining-balance method for those applying the declining-balance method.

(1-2) Fixed Asset Ledger Creation Function Based on Tax Law Standard FIG. 23 is a flowchart of a fixed asset ledger creation process based on the tax law standard. This process is incorporated in a predetermined program stored in the HDD 104, and the control device 103 reads the program and executes it to execute the process of FIG. The function for creating a fixed asset ledger based on tax law standards will be described below with reference to this flowchart.

  The function for creating a fixed asset ledger based on tax law standards is the same as the creation of a fixed asset ledger based on the international financial reporting standards described in (1-1). It is a function to create.

(1-2-1) Reading of New Construction Breakdown Statement First, in step S1201, the control apparatus 103 reads the construction breakdown at the time of new construction as electronic data and reads it. Since the contents of the construction breakdown are the same as the contents described in (1-1-1), the description is omitted. If a fixed asset ledger has already been created according to (1-1), the new construction breakdown stored in association with the fixed asset ledger is read from the HDD 104.

(1-2-2) Determination of useful life In step S1202, the control apparatus 103 determines the useful life of the building based on the ministerial ordinance regarding the useful life of the depreciable asset. Here, the control device 103 causes the user to input, for each constituent part, which detail the constituent part corresponds to in the ministerial ordinance. Based on the information input by the user, the control device 103 refers to the table specified in the ministerial ordinance regarding the useful life of the depreciable assets and determines the useful life of the component.

  FIG. 16 is a diagram showing a part of a table defined in a ministerial ordinance on the useful life of depreciable assets, etc., and shows a steel reinforced concrete structure or a reinforced concrete structure as an example. As shown in FIG. 16, this table lists the structure or application 16a, details 16b, and useful life 16c in a list format. The control device 103 identifies the structure or application 16a and the details 16b based on the user's input, and acquires the corresponding useful life 16c.

(1-2-3) Calculation of Direct Construction Costs by Useful Life Next, in step S1203, the control device 103 groups each component of the building for each useful life determined in (1-2-2), The construction cost is calculated directly for each group. Specifically, the construction cost is directly calculated by summing up the amount 2e of the construction breakdown shown in FIGS.

(1-2-4) 按 Distribution allocation of common cost Next, in step S1204, the control apparatus 103 determines the common cost for each group created in (1-2-3) in the same manner as (1-1-10).按 Distribute distribution. Since the common cost mortgage distribution is as described in (1-1-10), the description thereof is omitted here.

(1-2-5) Creation of Fixed Asset Ledger In step S1205, the control device 103, based on the information obtained by the processing up to (1-2-4) and the information described in the construction breakdown. Create a fixed asset ledger based on tax law standards. The control device 103 stores the fixed asset ledger in the HDD 104 in association with the work breakdown data. If a fixed asset ledger based on IFRS has already been created according to (1-1), it is stored in the HDD 104 in association with the fixed asset ledger.

(1-2-6) Depreciation Calculation Next, the control device 103 executes depreciation calculation in step S1206. Since the specific contents of the depreciation calculation are the same as those described in (1-1-11), the description thereof is omitted here.

(1-3) Function to perform comparative analysis of fixed asset ledger based on international financial reporting standards and fixed asset ledger based on tax law standards A fixed asset ledger based on international financial reporting standards is created by the function described in (1-1) After the fixed asset ledger based on the tax law standard is created by the function described in (1-2), the fixed asset ledger management apparatus 100 can perform comparative analysis of these two types of fixed asset ledger.

  Specifically, international financial reporting standards and tax law standards differ greatly in terms of useful life and depreciation, and therefore depreciation expenses and book values differ greatly. The control device 103 compares the different depreciation expenses and book value differences, and calculates the influence on the financial condition (balance sheet) and the management condition (income statement) with specific numerical values.

(1-4) Long-term repair plan creation function FIG. 24 is a flowchart of a long-term repair plan creation process. This process is incorporated in a predetermined program stored in the HDD 104, and the control apparatus 103 reads the program and executes it to execute the process shown in FIG. The long-term repair plan creation function will be described below with reference to this flowchart.

  The function for creating a long-term repair plan is a function for creating a long-term repair plan for a building by using a construction breakdown at the time of new construction. The control apparatus 103 calculates the direct construction cost at the time of repair individually for each important component constituting the building, and then creates a long-term repair plan by distributing the common cost to each component.

(1-4-1) Reading of New Construction Breakdown Statement First, in step S1401, the control apparatus 103 reads the construction breakdown at the time of new construction as electronic data and reads it. Since the content of this process is the same as (1-1-1), the description is omitted here. It is also possible to read a construction breakdown (associated with the fixed asset ledger) already stored in the HDD 104.

(1-4-2) Input of Structure and Use Next, in step S1402, the control device 103 causes the user to input the structure and use of the building. Since the content of this process is the same as (1-1-2), description thereof is omitted here.

(1-4-3) Specifying the service life of the structure Next, in step S1403, the control device 103 refers to the service life table of the structure stored in advance in the HDD 104 and inputs the data in (1-1-2). The useful life of the structure is specified from the structure and use. Since the content of this process is the same as (1-1-3), the description is omitted here.

(1-4-4) Identification of Important Component Part of Building In step S1404, the control device 103 identifies which component corresponds to each part constituting the building based on the construction breakdown. Since the content of this process is the same as (1-1-4), the description is omitted here.

(1-4-5) Determination of service life of each component Next, in step S1405, the control device 103 refers to the material code / physical service life table stored in advance in the HDD 104, and determines (1-1-4). The useful life of each component of the building is determined according to the structure / interior / exterior classification specified in (1). Since the content of this process is the same as (1-1-5), description thereof is omitted here.

(1-4-6) Determination of Repair Cycle Next, in step S1406, the control device 103 creates a repair cycle table based on the physical useful life of the exterior and interior specified in (1-1-5). . The renovation work will be performed for each renovation cycle determined here. Since the content of this process is the same as (1-1-6), description thereof is omitted here.

(1-4-7) Calculation of total amount of repair work cost Next, in step S1407, the control device 103 determines (for each component belonging to each repair cycle) for each repair cycle determined in (1-4-6). About the group) Calculate the renovation work cost by calculating the direct construction cost of the new construction and correcting it to the direct construction cost at the time of renovation.

  The control device 103 corrects the direct construction cost at the time of new construction to the direct construction cost at the time of repair by using the direct construction cost conversion table shown in FIGS. 17 and 18. The direct construction cost conversion table shows the work type 17a, the code 17b, the material / specification 17c, the physical useful life 17d, and the repair time surplus coefficient 17e in a list format. FIG. 17 is an internal direct construction cost conversion table, which is used for those whose internal subject name 3b is recorded as “internal”. FIG. 18 is an external direct construction cost conversion table, which is used for a subject recorded as “external” in the middle subject name 3b. These two direct construction cost conversion tables are digitized in advance and recorded in the HDD 104. The control device 103 reads out these direct construction cost conversion tables from the HDD 104, and multiplies the direct construction cost of each component by an additional factor 17e, so that the direct construction cost at the time of new construction of each component is directly repaired. Compensate for expenses.

Further, the control device 103 corrects the time of the direct construction cost at the time of repair by the time correction table (construction cost deflator) shown in FIG. The time correction is performed by selecting a value at the time of new construction and a value at the time of creating a long-term repair plan from the time correction table, and directly multiplying the construction cost by the ratio thereof. When creating a long-term repair plan at the time of new construction, this ratio is 1, so the construction cost does not change directly before and after the time correction.

(1-4-8) Propagation / Distribution of Common Cost Next, in step S1408, the control device 103 distributes the common cost of the entire renovation work to each component. Since the common cost mortgage distribution is as described in (1-1-10), the description thereof is omitted here.

(1-4-9) Creation of long-term repair plan Finally, in step S1409, the control device 103 sets the brewing discount rate specified by the user for the construction price of each component calculated in this way. Or the amount equivalent to consumption tax is added to calculate the construction costs incurred for each component included in a specific physical useful life group. Then, a long-term repair plan is created and output in the format shown in FIGS. The long-term repair plan shown in FIG. 20 to FIG. 21 is up to (1-4-8) with respect to the repair cycle table (FIGS. 9 to 11) based on the physical service life sorted in ascending order of physical service life. The construction cost of each component calculated by the above process is listed according to the time of occurrence. FIG. 20 is a long-term repair plan for each component of the interior, and corresponds to FIG. FIG. 21 is a long-term repair plan for each component of the exterior, and corresponds to FIGS. 10 and 11. 20 to 21, the construction price of each component calculated by the control device 103 is actually written at a location described as “****”.

  The control device 103 stores the created long-term repair plan in the HDD 104 in association with the work breakdown data. When a fixed asset ledger is created from the construction breakdown data, this long-term repair plan is also associated with the fixed asset ledger.

(2) Function using renovation work breakdown By making the fixed asset ledger management apparatus 100 digitize and read the new construction work breakdown, the user can (2-1) the fixed asset ledger update function and (2-2) The update function of the long-term repair plan can be used. Hereinafter, the details of these functions will be described in order.

(2-1) Fixed Asset Ledger Update Function FIG. 25 is a flowchart of fixed asset ledger update processing. This process is incorporated in a predetermined program stored in the HDD 104, and the control device 103 reads the program and executes it to execute the process of FIG. Hereinafter, the fixed asset ledger update function will be described with reference to this flowchart.

  The fixed asset ledger renewal function is the fixed assets created by the functions (1-1) and (1-2), with the expenses incurred in the renovation of the building and the retirement loss of the assets removed in the renovation. This function is reflected in the ledger. During the long life cycle of the building (structure), the interior and exterior and building ancillary equipment are refurbished many times. With the renovation, assets that have been demolished (retired) will be removed from the fixed asset register, and newly added assets will be added to the fixed asset register. Before using the fixed asset ledger update function, it is necessary to create a fixed asset ledger in advance and store it in the HDD 104 by the functions (1-1) and (1-2).

(2-1-1) Reading of Renovation Work Breakdown Statement First, in step S2101, the control apparatus 103 reads the renovation work breakdown document as electronic data. Since the contents of the construction breakdown are the same as the contents described in (1-1-1), the description is omitted.

(2-1-2) Calculation of Acquisition Price (Cost) In step S2102, the control apparatus 103 shares the amount 3e of each component described in the renovation work breakdown document in the same manner as (1-1-10). The acquisition price (cost) of the component is calculated by allocating costs. Since the common cost mortgage distribution is as described in (1-1-10), the description thereof is omitted here.

(2-1-3) Creation of Repair Work Fixed Asset Ledger Next, the control device 103 creates a repair work fixed asset ledger in step S2103. The control device 103 capitalizes the acquisition price (cost) calculated in (2-1-2) in the repair work fixed asset ledger. For example, the removal cost of a specific component is added to the fixed asset ledger for repair work as the repair cost. In addition, for newly added components, etc., the acquisition price (construction price) is calculated by multiplying the amount 3e by the common cost rate calculated by equation (13), and the repair price is calculated using the acquisition price as capital expenditure. Add to the fixed asset ledger.

(2-1-4) Retirement of Retired Assets Next, in step S2104, the control device 103 calculates a retirement loss caused by the current renovation work, and adds this to the renovation fixed asset ledger. First, the control apparatus 103 extracts the component part removed by this renovation work from the construction breakdown of the new construction shown in FIGS. 2 to 5, and specifies the amount 3e corresponding to the direct construction cost. Then, the control device 103 allocates the common cost to the specified direct construction cost amount 3e and calculates the acquisition price of the component. Furthermore, the control apparatus 103 calculates the acquisition price of the part removed by this repair work among the acquisition prices of the said component. Then, the control device 103 calculates the book value immediately before the removal of the portion removed by the renovation work by a depreciation method of the building body, for example, the straight-line method, and uses the calculated book value as the retirement loss. Add to the construction fixed asset ledger. Thereafter, the control device 103 subtracts the book value immediately before the removal of the part removed by the current renovation work from the book value of the current building body of the fixed asset ledger.

(2-1-5) Update of Fixed Asset Ledger In step S2105, the control device 103 creates the fixed asset ledger and tax law standards based on the international financial reporting standards created by the functions (1-1) and (1-2). Update the fixed asset ledger based on. The fixed asset ledger is updated based on the renovation fixed asset ledger created in (2-1-3).

(2-1-6) Update of Financial Statements In step S2106, the control device 103 calculates financial statements, that is, a profit and loss statement (PL) and a balance sheet (BS) based on the acquisition price and disposal loss calculated in the above processing. ) And create. Specifically, the control device 103 creates a balance sheet based on the acquisition price (book value) calculated in the above process and the disposal loss. In addition, the control device 103 creates a profit and loss statement based on the repair cost calculated in the above process, that is, the demolition cost and the disposal loss (extraordinary loss).

  The function (1-3) can be further used for the fixed asset ledger based on the international financial reporting standards and the fixed asset ledger based on the tax law standards updated by the above processing. That is, as described in (1-3), a comparative analysis of two types of fixed asset ledgers can be performed on the fixed asset ledgers that have been updated by renovation work. Since this comparative analysis is as described in (1-3), the description is omitted here.

(2-2) Long-term repair plan update function FIG. 26 is a flowchart of a long-term repair plan update process. This process is incorporated in a predetermined program stored in the HDD 104, and the control device 103 reads the program and executes it to execute the process of FIG. Hereinafter, the update function of the long-term repair plan will be described along this flowchart.

  The update function of the long-term repair plan is a function for updating the long-term repair plan of the building created by the function (1-4). When using the long-term repair plan update function, it is necessary to create a long-term repair plan for the building and store it in the HDD 104 in advance by the function (1-4).

(2-2-1) Reading of Renovation Work Breakdown First, in step S2201, the control device 103 reads the renovation work breakdown as electronic data in the same manner as (2-1-1).

(2-2-2) Input of repair results Next, in step S2202, the control apparatus 103 inputs the repair results to the HDD 104 based on the work breakdown of the repair work read in (2-2-1). As a result, the repair results (repair history) of the repair work performed in the past are accumulated in the HDD 104.

(2-2-3) Determination of Next Repair Cycle Next, in step S2203, the control apparatus 103 determines the next repair timing from the repair results input in (2-2-2). Specifically, based on FIGS. 12 to 14, the next repair period is automatically calculated, and the long-term repair plan is updated.

(2-2-4) Time Correction Next, in step S2204, the control device 103 corrects the building unit price in the renovation work using the time correction table (construction cost deflator) shown in FIG. Since the contents of this process are the same as the time correction described in (1-4-7), the description is omitted here.

(2-2-5) Update of long-term repair plan Finally, in step S2205, the control device 103 reflects the contents of the repair work and updates the previously created long-term repair plan. Long-term repair plans are usually reviewed every five years, taking into account the deterioration of the building. Also, if renovation work is implemented, the long-term repair plan should be renewed as a matter of course. The control device 103 automatically updates the long-term repair plan from the input repair results in accordance with the repair period of the next period of the long-term repair plan determined in (2-2-3) as the repair work is performed. .

According to the present embodiment described above, the following operational effects can be obtained.
(1) The control device 103 reads the new construction breakdown data of the building, and based on the new construction breakdown data, the fixed asset ledger based on the International Financial Reporting Standards (IFRS) of the building and the tax law standards of the building Create a fixed asset ledger and a long-term repair plan for the building. Since it did in this way, a fixed asset ledger and a long-term repair plan can be created and managed uniformly. In addition, a fixed asset ledger stipulated by IFRS and a fixed asset ledger based on tax law can be created based on a common processing procedure and database, and it is possible to easily manage these two types of fixed asset ledgers. it can.

(2) The control device 103 reads the renovation breakdown data of the building and, based on the renovation breakdown data, based on the fixed asset ledger based on the International Financial Reporting Standards (IFRS) of the building and the tax law standards of the building Update the fixed asset ledger. Since it did in this way, the log | history of renovation work is accumulate | stored with the update content of a fixed asset ledger, and it becomes possible to verify the content later. Moreover, since the fixed asset ledger regulated by IFRS and the fixed asset ledger based on tax law are updated based on a common processing procedure and database, it is possible to easily carry out double management of these two types of fixed asset ledgers. .

(3) The control device 103 updates the long-term repair plan based on the building repair work breakdown data. Since it did in this way, the created long-term repair plan can be maintained continuously based on construction results. In addition, the history of renovation work is accumulated together with the updated contents of the fixed asset ledger, and the contents can be verified later.

(4) The control device 103 performs a comparative analysis between the IFRS-specified fixed asset ledger and the tax law-based fixed asset ledger. Since it did in this way, it becomes easy to grasp | ascertain the difference of the two types of fixed asset ledger conventionally created separately.

(5) The control device 103 reads the construction breakdown data of the building, and based on the direct construction cost of each component of the building included in the read construction breakdown data, the direct construction at the time of repairing each component of the building Calculate the cost, classify each component of the building into groups for each useful life, calculate the common cost for repair from the direct construction cost at the time of repair for each group, and for each group of the buildings included in the group The common cost for repair is allocated to the direct construction cost for repairing the component parts, and the repair work cost for each component part of the building is determined. Since it did in this way, the long-term repair plan by which objectivity and reproducibility were ensured can be created.

(6) The control device 103 reads the construction breakdown data of the building, classifies the building components into a structure, an exterior, and an interior based on the read construction breakdown data. For each interior, determine the acquisition cost, useful life, and depreciation method. Since it did in this way, fair depreciation can be performed about each of a structure, an exterior, and an interior.

(7) As for the exterior and interior, when the building is a building that does not need to attract customers, the physical life of the exterior and interior is applied as the useful life. On the other hand, when the building needs to attract customers, the shorter of the physical useful life and the business useful life is applied as the useful life. As a result, when attracting customers, it is possible to apply the correct service life to the exterior and interior, taking into account that it is likely that renovation will be required in a cycle shorter than the physical service life. .

(8) The control device 103 reads the work breakdown data in the renovation work, and calculates the acquisition price of the fixed asset newly acquired by the renovation work based on the read work breakdown data. Moreover, the control apparatus 103 calculates the book value immediately before the retirement of the fixed assets retired by the renovation work as a retirement loss. The control device 103 adds the calculated acquisition price and retirement loss to the fixed asset ledger and capitalizes it, and deducts the calculated retirement loss from the book value of the building body of the fixed asset ledger. As a result, the acquisition price and disposal loss of fixed assets in the renovation work can be specified and reflected in the fixed asset ledger, and part of the assets associated with the renovation work can be retired.

  In the above-described embodiment, an example in which a personal computer is used as the fixed asset ledger management apparatus 100 has been described. However, the present invention is not limited to this, and other devices that can execute programs such as a server device and a portable information terminal can also be used as the long-term repair plan creation device.

  As long as the characteristics of the present invention are not impaired, the present invention is not limited to the above-described embodiments, and other forms conceivable within the scope of the technical idea of the present invention are also included in the scope of the present invention. .

100 fixed asset ledger management device, 101 operation member, 102 connection IF, 103 control device, 104 HDD, 105 monitor

Claims (8)

A new construction breakdown reading means for reading the new construction breakdown data of the building,
First fixed asset ledger creation means for creating a first fixed asset ledger based on the International Financial Reporting Standards (IFRS) of the building based on the new construction breakdown data read by the new construction breakdown reading means;
Second fixed asset ledger creation means for creating a second fixed asset ledger based on the tax law standards of the building based on the new construction breakdown data read by the new construction breakdown reading means;
A long-term repair plan creating means for creating a long-term repair plan for the building based on the new construction breakdown data read by the new construction breakdown reading means;
A fixed asset ledger management apparatus comprising: In the fixed asset ledger management device according to claim 1,
Renovation work breakdown document reading means for reading the renovation work breakdown data of the building;
Fixed asset ledger updating means for updating at least one of the first fixed asset ledger and the second fixed asset ledger based on the repair work breakdown data read by the renovation work breakdown reading means;
A fixed asset ledger management apparatus comprising: In the fixed asset ledger management device according to claim 2,
A fixed asset ledger management device comprising long-term repair plan update means for updating the long-term repair plan based on the repair work breakdown data read by the repair work breakdown reading means. In the fixed asset ledger management apparatus as described in any one of Claims 1-3,
A fixed asset ledger management apparatus comprising comparison analysis means for performing a comparative analysis between the first fixed asset ledger and the second fixed asset ledger. The new construction breakdown reading process for reading the new construction breakdown data of the building from the input device by the computer,
A first fixed asset ledger creation process in which a computer creates a first fixed asset ledger based on the International Financial Reporting Standards (IFRS) of the building based on the new construction breakdown data read in the new construction breakdown reading process When,
A second fixed asset ledger creation step in which a computer creates a second fixed asset ledger based on tax law standards of the building based on the new construction breakdown data read by the new construction breakdown reading means;
A long-term repair plan creating step in which a computer creates a long-term repair plan for the building based on the new construction breakdown data read in the new construction breakdown reading process;
A fixed asset ledger management program characterized by causing a computer to execute. In the fixed asset ledger management program according to claim 1,
A renovation work breakdown reading process for reading the renovation work breakdown data of the building from the input device by a computer,
A fixed asset ledger update process in which a computer updates at least one of the first fixed asset ledger and the second fixed asset ledger based on the repair work breakdown data read by the repair work breakdown reading means;
A fixed asset ledger management program characterized by comprising: In the fixed asset ledger management program according to claim 2,
A fixed asset ledger management program, comprising: a long-term repair plan update process in which a computer updates the long-term repair plan based on the repair work breakdown data read in the repair work breakdown reading process. In the fixed asset ledger management program as described in any one of Claims 1-3,
A fixed asset ledger management program comprising a comparative analysis step in which a computer performs a comparative analysis of the first fixed asset ledger and the second fixed asset ledger.

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