JP2019046168A - Construction progress basis accounting system, construction progress basis accounting method and construction progress basis accounting program - Google Patents

Abstract

To reduce errors and loads caused by manual input and enable accurate calculation of operating income by calculating an indirect cost and an indirect labor cost included in a contract amount based on a ratio according to a work content at time of creating a budget to multiply a cost progress rate by them to calculate cost prices of completion and incompletion.SOLUTION: A construction progress standard accounting device 100 has a control unit 102 and creates a complete transfer journal of an indirect cost in a construction progress basis. The control unit 102 includes: an indirect ratio creation unit 102a that creates an indirect ratio table indicating a ratio of indirect cost to a sales amount based on past actual data for each construction content; an indirect cost/indirect labor cost creation unit 102b that creates a budget for an indirect cost and an indirect labor cost included in a contract amount based on an indirect ratio according to the work content of the indirect ratio table at time of execution budget registration; and a progress basis sales accounting unit 102c that calculates and books the cost price of the completion using the sales amount, the contract amount, the indirect cost or the indirect labor cost at time of the sales under construction progress basis.SELECTED DRAWING: Figure 1

Description

  The present invention relates to a construction progress standard accruing device, a construction progress standard accruing method, and a construction progress standard accruing program.

  Conventionally, there are two types of revenue recognition for construction contracts: a construction completion standard that records sales after completion of delivery and completion of construction, and a construction progress standard that records revenue according to the degree of construction progress. In particular, in long-term construction projects, by applying the construction progress standard in principle, unprofitable projects are quickly identified to ensure the transparency of corporate accounting.

  For example, in Patent Document 1, a method of allocating manufacturing indirect costs as fixed costs is used by creating a profit chart applicable to practical accounting using the construction progress standard (0006, 0014, 0063, See paragraph 0064). Also, in the past, manual completion journal entries were manually input by manually calculating the finalized transfer amount according to the progress rate, but indirect costs are not estimated according to the progress rate, but are estimated at the time of contract. The amount of money was registered.

Patent No. 5722307 gazette

  However, in such Patent Document 1, the allocation amount such as manufacturing overhead is calculated using a standard costing marginal profit chart per company or per business division Since the ratio of overhead expenses to the contract amount differs depending on the content and construction time, it was difficult to accurately confirm profitability.

  In addition, as mentioned above, if you register the amount estimated at the time of the contract and complete the transfer without recording the indirect cost according to the progress rate, the complete transfer will be made at the first progress-based sales accrual. It was difficult to confirm the profitability accurately.

  This invention is made in view of the said subject, Comprising: Based on the ratio according to the contents of construction at the time of execution budget preparation, the overhead expenses and the indirect labor cost included in the contract amount are calculated | required, and it is completed by multiplying the cost progress rate. Calculation of construction progress standard accounting equipment, construction progress standard accounting method, and construction progress standard accounting program that can reduce errors and loads due to manual input and calculate accurate operating profit by calculating the cost of minutes and uncomponents Intended to be provided.

  In order to solve the problems described above and to achieve the object, the construction progress standard accounting device according to the present invention is a construction progress standard accounting device that includes a control unit and creates a complete transfer journal of indirect costs in the construction progression standard. The control unit generates an indirect ratio table indicating a ratio of indirect cost to sales based on past actual data for each construction content, and an indirect ratio table of the indirect ratio table at the time of execution budget registration. Budget creation means for creating a budget for indirect expenses and indirect labor expenses included in the contract amount based on the indirect ratio according to the work content, and the sales, the contract amount, the indirect expenses or The method is characterized by comprising: a progress-based sales accruing means for calculating and recording the cost of a completed part using the above-mentioned indirect labor cost.

  Further, the construction progress standard accounting device according to the present invention is characterized in that the progress standard sales accounting means prepares the cost of the completed portion and the incomplete portion in separate tables.

Further, the construction progress standard accounting device according to the present invention is characterized in that the progress basis sales accounting means obtains the cost of the overhead cost for the completion on the construction progression standard by the following equation (1).
Progress-based sales ÷ total contract × overhead expenses (overhead expenses · indirect labor costs) ... (1)

  The construction progress standard accounting method according to the present invention is a construction progress standard accounting method executed by a construction progress standard accounting device that includes a control unit and creates a complete transfer journal of indirect costs in the construction progress standard, An indirect ratio creation step of creating an indirect ratio table indicating the ratio of indirect expenses to sales based on past actual data for each construction content, which is executed by the control unit, and when the execution budget is registered, The budget creation step of creating a budget for indirect expenses and indirect labor expenses included in the contract amount based on the indirect ratio according to the work content, the sales, the contract amount, the indirect expenses or And (c) calculating and recording the cost of the completed part using the above-mentioned indirect labor cost, and including the step of recording on a basis of sales.

  The construction progress standard accrual program according to the present invention is a construction progress basis accrual program to be executed by a construction progress standard accreditation device that includes a control unit and prepares a complete transfer journal of indirect costs in the construction progress standard, An indirect ratio creation step of creating an indirect ratio table indicating a ratio of indirect cost to sales based on past actual data for each construction content to be executed by the control unit; and the indirect ratio at the time of execution budget registration The budget creation step of creating a budget for indirect expenses and indirect labor expenses included in the contract amount based on the indirect ratio according to the work content of the table, and the sales, the contract amount and the indirect amount at the time of sales according to the construction progress standard And (c) including a progress-based sales accruing step of calculating and recording the cost of the completed part using the expenses or the indirect labor cost.

  According to the present invention, the overhead cost and the indirect labor cost included in the contract amount are obtained based on the ratio according to the construction content at the time of preparation of the execution budget, and the cost progress rate is multiplied to calculate the completed and uncomponentd cost. Thus, it is possible to reduce errors and loads caused by manual input and to calculate accurate operating profit.

FIG. 1 is a block diagram showing an example of the configuration of a construction progress standard accounting device according to the present embodiment. FIG. 2 is a diagram for explaining an example of the order ratio-classified indirect ratio table. FIG. 3 is a diagram showing an example of the calculation of the completion of the project and the non-component according to the cost progress. FIG. 4 is a flow chart showing a process flow of the construction progress standard accounting device according to the present embodiment. FIG. 5 is a diagram showing an example of a non-component project list. FIG. 6 is a diagram showing an example of a completed project list.

  Embodiments of the present invention will be described in detail based on the drawings. The present invention is not limited by this embodiment.

[1. Overview]
In preparation of the completion transfer journal of indirect cost in the conventional construction progress standard, the completion transfer journal was manually input by manually calculating the completion transfer amount according to the progress rate outside. In this case, the indirect costs are not recorded according to the progress rate, but the gross amount at the time of the contract is estimated, and the amount is registered. It was not possible to create a complete transfer journal of overhead according to the progress rate. As described above, conventional creation of a complete transfer journal entry is burdened by manual calculation and manual input, errors are likely to occur, and it is difficult to accurately calculate the operating profit according to the progress rate.

So, in this embodiment, according to the performance of last year for every construction content, the indirect ratio table according to order acceptance division is created automatically. And at the time of execution budget registration, a budget for manufacturing overhead expenses and indirect manufacturing personnel expenses is automatically created with reference to the indirect ratio table for each order category at the time of contract value registration. In addition, at the time of sales on a construction progress basis, the cost of overhead for the completed part is calculated by the following equation (1).
Cost of completed overhead costs = Progression-based sales ÷ Total contract cost × Indirect costs (overhead costs / indirect labor costs) ... (1)
From the calculated costs of completed components, the cost of the non-components is obtained, and as a project list, the completed components and the non-components are separately tabulated. As a result, it has become possible to calculate operating income more accurately while reducing errors and loads due to manual calculation and manual input.

[2. Constitution]
An example of the configuration of the construction progress standard accounting device according to the present embodiment will be described with reference to FIGS. 1 to 3. FIG. 1 is a block diagram showing an example of the configuration of a construction progress standard accounting device according to the present embodiment. FIG. 2 is a diagram for explaining an example of the order ratio-classified indirect ratio table. FIG. 3 is a diagram showing an example of the calculation of the completion of the project and the non-component according to the cost progress.

  The construction progress standard accounting device 100 is a commercially available desktop personal computer. The construction progress standard accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, etc. It may be a portable information processing apparatus.

  The construction progress standard accounting device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the construction progress standard accounting device 100 are communicably connected via any communication path.

  The communication interface unit 104 communicably connects the construction progress reference accounting device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of communicably connecting the construction progress standard accounting device 100 and the server 200, and is, for example, the Internet, a local area network (LAN), or the like.

  The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a central processing unit (CPU) in cooperation with an operating system (OS) to perform various processes. As the storage unit 106, for example, a memory device such as a random access memory (RAM) or a read only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, an optical disk or the like can be used. Here, the storage unit 106 is provided with data 106a classified by order category, an indirect ratio table 106b classified by order category, and the like.

  The order-sorted data 106a is a database for storing data classified by order-sorted according to the contents of construction in the past. As an example of the order category according to the contents of construction, as shown in Figure 2, the civil engineering work, the government distribution pipe transfer construction work (single contract), the government sewerage construction work (single contract), the government water and sewage restoration construction, the government construction work, There are civil engineering work, private construction work, private soil contamination, private sales design, private gas restoration work, private steel pipe construction, etc., and the actual data for each order acceptance category in the past is stored. In the present embodiment, based on the actual data of the previous year stored in the order-sorted data 106a, an indirect ratio such as indirect manufacturing personnel cost and manufacturing overhead cost by order-sorted is calculated.

  The order ratio-based indirect ratio table 106b is a table for storing the calculation result of the indirect ratio indicating the ratio of the indirect cost to the sales based on the past actual data by the order-related condition. In the present embodiment, as shown in FIG. 2, the actual data of the previous year by order category is totaled, and what proportion (%) of indirect manufacturing labor cost and manufacturing overhead cost accounted for the contract value Is calculated and stored as table data. In this embodiment, calculation of the indirect ratio is performed based on the latest actual data of the previous year, but the present invention is not necessarily limited to this, and may be calculated using actual data of a past fixed period .

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. For the output device 114, in addition to a monitor (including a home television), a speaker or a printer can be used. The input device 112 can be a keyboard, a mouse, a microphone, and a monitor that cooperates with the mouse to realize a pointing device function. Hereinafter, the output device 114 may be described as the monitor 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

  The control unit 102 is a CPU or the like that controls the construction progress standard accounting device 100 in an integrated manner. The control unit 102 has an internal memory for storing control programs such as the OS, programs defining various processing procedures, required data, etc., and performs various information processing based on the stored programs. Run. Here, the control unit 102 functionally conceptually includes an indirect ratio creation unit 102a as an indirect ratio creation unit, an indirect expense / indirect labor cost creation unit 102b as a budget creation unit, and a progress-based sales as a progress-based sales accounting unit The accounting unit 102c is provided.

  The indirect ratio creation unit 102a calculates an indirect ratio indicating the ratio of indirect expenses and indirect labor expenses to sales based on actual data of the previous year from data 106a by order category according to the contents of construction in the past create. The indirect ratio of the results of the previous fiscal year created in this way is specifically created as an indirect ratio table 106b by order category shown in FIG. 2 as an indirect labor cost ratio (%) by order category and an indirect expense ratio (%). Do. In the present embodiment, the indirect ratio is calculated based on the actual data of the previous year, but may be calculated using actual data of a past fixed period. For example, although it is usually desirable to use the latest data to create the budget for the current fiscal year, it may be better to use historical data for a certain period in the past when economic conditions are similar Therefore, it is possible to select as appropriate which of past periods of data is used.

The indirect expense / indirect labor cost preparation unit 102b calculates the indirect labor cost ratio (%) and the overhead cost ratio (%) of the indirect ratio table 106b by order category according to the construction content (order acceptance category) that corresponds to the execution budget creation time Automatically create indirect manufacturing personnel expenses and manufacturing overhead expenses for the contract value. For example, when the order category is private civil engineering and the contract price is ¥ 4,800,000, the indirect labor cost ratio (%) = 2.3, the indirect expense ratio (indirect ratio table 106b by order category in FIG. 2) = 2.3 Since%) = 0.9, the indirect manufacturing labor cost and the manufacturing overhead cost are calculated by the following formula.
Indirect manufacturing cost = Contract price × Indirect labor cost ratio, 100 = 4,800,000 × 2.3 ÷ 100 = 110,400
Manufacturing overhead cost = contract price × overhead cost ratio ÷ 100 = 4,800,000 × 0.9 ÷ 100 = 43,200

  The progress-based sales recording unit 102c records sales according to the cost progress. Specifically, the cost progress rate can be calculated, and the cost progress rate can be multiplied by the indirect manufacturing personnel cost and the manufacturing overhead cost calculated above to calculate the cost of the completed overhead cost.

For example, FIG. 3 will be described with reference to the case where the following construction is contracted.
<Execution budget creation>
Project number PK00000010
Project name ○ ○ Sewer replacement work with removal of the underground passage in the hospital
Order classification Private civil engineering work
Contract price ¥ 4,800,000

(Working budget)
Outsourcing expenses ¥ 3,870,000
Direct labor cost ¥ 484,000
Total ¥ 4,354,000

Indirect manufacturing cost: ¥ 110,400
Manufacturing overhead costs ¥ 43,200

(Cost progress)
Outsourcing expenses ¥ 1,277,640
Direct labor cost ¥ 66,000
Site expenses ¥ 7,560
Total ¥ 1,351,200

<Progress on sales>
When sales are recorded according to the cost progress, the cost progress rate is calculated by the following equation using the above values.
Cost progress rate = (Accurred cost excluding overhead) / (Running budget excluding overhead) × 100
= (Cost progress outsourcing cost + direct labor cost + site cost) ÷ (execution budget outsourcing cost + direct labor cost) × 100
= (1, 277, 640 + 66,000 + 7, 560) / (3, 870, 000 + 484,000) x 100
= 1,351,200 ÷ 4,354,000 × 100
= 3.1035323840147
3 31.03 (%)

In addition, the accommodable amount (sales possible amount) according to the cost progress can be obtained from the following equation.
Recordable amount = contract amount × cost progress rate ÷ 100
= 4,800,000 × 3 1.0 33 532 384 ÷ 100
1,4 1,489610

Then, the costs of the completed and unconsolidated indirect manufacturing labor costs and manufacturing overhead costs according to the progress rate of the project are calculated as shown in FIG.
Cost of completed indirect manufacturing cost = indirect manufacturing cost × cost progress rate ÷ 100
= 110, 400 x 3 1.0 33 532 384 ÷ 100
34 34, 261
Finished cost of production overhead = production overhead × cost progress rate ÷ 100
= 43, 200 x 3 1.0 33 532 384 ÷ 100
13 13,406

In addition, the costs of unconsolidated indirect manufacturing labor costs and manufacturing overhead costs according to the percentage of progress of the project will be the remainder after subtracting the cost of completed parts.
Raw cost of indirect manufacturing cost = indirect manufacturing cost-cost of completion of indirect manufacturing cost
= 110, 400-34, 261
= 76, 139
Unconsumed cost of manufacturing overhead cost = manufacturing overhead cost-cost of completion of manufacturing overhead cost
= 43, 200-13, 406
= 29, 794

[3. Concrete example]
About a specific example of this embodiment, an example of processing of construction progress standard accounting device 100 concerning this embodiment is explained with reference to Drawings 4-6. FIG. 4 is a flow chart showing a process flow of the construction progress standard accounting device according to the present embodiment. FIG. 5 is a diagram showing an example of a non-component project list. FIG. 6 is a diagram showing an example of a completed project list.

  In the construction progress standard accounting device 100 according to the present embodiment, the actual data of the previous year is selected from the data 106a classified by order category in which the indirect ratio creation unit 102a stores data classified by order category according to the content of construction in the past. Based on the above, an indirect ratio indicating the ratio of indirect expenses and indirect labor expenses to sales is created (step SA-1 in FIG. 4). As the overhead expenses and the indirect labor expenses thus created, as shown in FIG. 2, the indirect ratio (%) corresponding to the order category is stored to create the indirect ratio table 106b by order category.

  Then, the indirect expenses / indirect labor cost preparation unit 102b calculates the indirect cost ratio (%) and the indirect labor cost ratio (%) of the indirect ratio table 106b by order category according to the work content (order receiving category) at the time of creating the execution budget. Indirect expenses and indirect labor expenses are created from the contract amount (step SA-2).

  Further, the progress-based sales accounting unit 102c calculates the cost progress rate, which is the construction progress rate, and records the sales (step SA-3). For example, the contract amount is multiplied by the cost progress rate, the completed order amount is recorded, the overhead cost is multiplied by the cost progress rate, the completed overhead cost is recorded, and the indirect labor cost is multiplied by the cost progress rate The indirect labor cost of the completed part can be recorded and the cost of the completed part on the construction progress standard can be calculated.

  Further, the progress-based sales accounting unit 102c automatically distributes the overhead cost and the indirect labor cost for the completion of the project, and based on this, records the indirect overhead cost and the indirect labor cost which are not components (step SA-4). This makes it possible to confirm the profitability of the entire project.

[Example of project list]
At the time of preparation of the execution budget, the following calculation is performed to create a project list representing the cost of the completed part and the non-component with a separate table (see FIGS. 5 and 6). Specifically, the construction progress standard accounting device 100 according to the present embodiment is an indirect ratio-by-order category indirect ratio table 106b created by the indirect ratio creation unit 102a according to the results of the previous year for each work content (order category) Using the labor cost ratio (%) and the overhead cost ratio (%), automatically create an indirect manufacturing labor cost and a manufacturing overhead cost for the contract amount (total order value) ¥ 4,800,000. When the order classification is private civil engineering work, the indirect cost ratio (%) = 2.3 and the indirect cost ratio (%) of the indirect ratio table of the indirect ratio table by order type shown in FIG. The indirect manufacturing labor cost and the manufacturing overhead cost are automatically calculated using = 0.9.
Indirect manufacturing cost = Contract price × Indirect labor cost ratio, 100 = 4,800,000 × 2.3 ÷ 100 = 110,400
Manufacturing overhead cost = contract price × overhead cost ratio ÷ 100 = 4,800,000 × 0.9 ÷ 100 = 43,200

(List of completed projects)
Subsequently, as shown in FIG. 6, the progress-based sales accounting unit 102c calculates the cost progress rate in order to account for the completion of the indirect cost according to the cost progress, and determines the cost progress rate as the indirect manufacturing labor cost. And the cost of overhead costs for completed components by multiplying production overhead costs.
Cost progress rate = 31.0335323840147
3 31.03 (%)

The costing of indirect manufacturing personnel expenses and manufacturing overhead expenses according to the construction progress rate is
Cost of completed indirect manufacturing cost = indirect manufacturing cost × cost progress rate ÷ 100
= 110, 400 x 3 1.0 33 532 384 ÷ 100
34 34, 261
Finished cost of production overhead = production overhead × cost progress rate ÷ 100
= 43, 200 x 3 1.0 33 532 384 ÷ 100
13 13,406
Thus, as shown in the frame of one-dot chain line in FIG. 6, it is possible to tabulate a project list in which the costs of indirect manufacturing costs and overhead costs for completion are displayed according to the progress rate of the project.

(List of projects without ingredients)
Further, as shown in FIG. 5, the progress-based sales accounting unit 102c can account for the cost of the unconsolidated indirect expenses based on the calculated indirect manufacturing personnel expenses and the manufacturing indirect expenses calculated as described above. In other words, the cost of the project's unconsolidated indirect manufacturing labor costs and manufacturing overhead costs is the remainder after subtracting the cost of completion.
Raw cost of indirect manufacturing cost = indirect manufacturing cost-cost of completion of indirect manufacturing cost
= 110, 400-34, 261
= 76, 139
Unconsumed cost of manufacturing overhead cost = manufacturing overhead cost-cost of completion of manufacturing overhead cost
= 43, 200-13, 406
= 29, 794
As a result, as shown in the dashed-dotted line frame of FIG. 5, the cost of the uncompleted indirect manufacturing labor cost and the manufacturing overhead cost according to the progress rate of the project can be displayed.

  As described above, the construction progress standard accounting device 100 according to the present embodiment is based on the ratio according to the contents of the work (order division) at the time of creation of the execution budget, and the manufacturing indirect expenses and indirect manufacturing personnel expenses included in the total order amount By calculating the cost progress rate and multiplying the cost progress rate to automatically calculate the cost of completed and uncomponented components, perform cost calculation suitable for the execution budget with reduced mistakes and loads by manual input, and check the overall profitability. Therefore, accurate calculation of operating income becomes possible.

In addition, the construction progress standard accounting device 100 according to the present embodiment automatically calculates the possible sales amount by multiplying the contract amount by the cost progress rate to obtain the possible recording amount (the possible sales amount) as shown in the following equation. can do.
Recordable amount = contract amount × cost progress rate ÷ 100
= 4,800,000 × 3 1.0 33 532 384 ÷ 100
1,4 1,489610

[4. Other embodiments]
The present invention may be practiced in various different embodiments within the scope of the technical idea described in the claims in addition to the embodiments described above.

  For example, among the processes described in the embodiment, all or part of the process described as being automatically performed may be manually performed, or all the processes described as being manually performed. Alternatively, some of them can be performed automatically by known methods.

  In addition, information including processing procedures, control procedures, specific names, registered data of each processing, parameters such as search conditions, screen examples, and database configurations shown in the present specification and the drawings are described unless otherwise specified. Can be changed arbitrarily.

  Further, with regard to the construction progress standard accounting device 100, each component shown in the drawings is functionally conceptual and does not necessarily have to be physically configured as shown.

  For example, all or any part of the processing functions provided in the construction progress standard accounting device 100, in particular each processing function performed by the control unit 102, are realized by the CPU and a program executed by the CPU It may be realized as hardware by wired logic. The program is stored in a non-temporary computer-readable recording medium that includes a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the work progress standard as necessary. It is mechanically read by the accounting device 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). The computer program is executed by being loaded into the RAM, and configures the control unit 102 in cooperation with the CPU.

  In addition, this computer program may be stored in an application program server connected to the construction progress standard accounting device 100 via an arbitrary network, and all or part of the computer program may be downloaded as necessary. It is possible.

  Further, the program for executing the processing described in the present embodiment may be stored in a non-temporary computer readable recording medium, or may be configured as a program product. Here, the "recording medium" means a memory card, a universal serial bus (USB) memory, a secure digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an erasable programmable read only memory (EPROM), and an EEPROM (registration). Trademarks (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Blu-ray (registered trademark) Disc etc. Any "portable physical media It is intended to include.

  The “program” is a data processing method described in any language or description method, and may be in any format such as source code or binary code. Note that the “program” is not necessarily limited to one that is configured in a single way, and achieves its function in cooperation with a separate program represented by a plurality of modules or libraries or a separate program represented by the OS. Including things. In addition, as a specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, an installation procedure after reading, and the like, a known configuration and procedure can be used.

  The various databases and the like stored in the storage unit 106 are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, storage means such as optical disks, etc. Stores programs, tables, databases, files for web pages, etc.

  In addition, the construction progress standard accounting device 100 may be configured as an information processing device such as a known personal computer or a work station, or may be configured as the information processing device to which any peripheral device is connected. In addition, the construction progress standard accounting device 100 may be realized by implementing software (including a program or data, etc.) that causes the information processing device to realize the processing described in the present embodiment.

  Furthermore, the specific form of distribution and integration of the device is not limited to that shown in the drawings, and all or part thereof may be functionally or physically in any unit in accordance with various additions or in accordance with addition of functions. It can be distributed and integrated. That is, the embodiments described above may be implemented in any combination, and the embodiments may be implemented selectively.

  INDUSTRIAL APPLICABILITY The present invention is useful in an engineering business etc. that performs complete transfer journalizing using a construction progress standard.

100 construction progress standard accounting device 102 control unit 102a indirect ratio preparation unit 102b indirect expenses / indirect labor cost preparation unit 102c progress basis sales accounting unit 104 communication interface unit 106 storage unit 106a data by order category 106b indirect ratio table by order category 108 Output interface unit 112 Input device (keyboard)
114 Output device (monitor)
200 server 300 network

Claims (5)

A construction progress standard accounting device that has a control unit and creates a complete transfer journal of indirect costs in the construction progress standard,
The control unit
Indirect ratio creation means for creating an indirect ratio table indicating the ratio of indirect expenses to sales based on past actual data for each construction content;
Budget creation means for creating a budget for overhead expenses and indirect labor expenses included in the contract amount based on the indirect ratio according to the work content of the indirect ratio table at the time of registering the active budget;
Progress-based sales accruing means for calculating and recording the cost of the completed part using the sales, the contract price, the indirect cost, or the indirect labor cost at the time of sales under the construction progress standard,
Be equipped with
Construction progress standard accounting device characterized by. The above-mentioned progress-based sales accounting means is
The construction progress accounting apparatus according to claim 1, wherein the costs of the completed part and the uncompleted part are separately prepared in separate tables. The above-mentioned progress-based sales accounting means is
2. The construction progress standard accounting device according to claim 1, wherein the cost of the indirect cost for the completion in the construction progress standard is obtained by the following equation (1).
Progress-based sales ÷ total contract cost × overhead cost (overhead cost or indirect labor cost) ... (1) A construction progress standard accruing method implemented by a construction progress standard accommodating device that includes a control unit and creates a complete transfer journal of indirect costs in the construction progress standard,
Executed by the controller
An indirect ratio creation step of creating an indirect ratio table indicating a ratio of indirect cost to sales based on past actual data for each construction content;
A budget creation step of creating a budget for overhead expenses and indirect labor expenses included in the contract amount based on the indirect ratio according to the work content of the indirect ratio table at the time of registering the active budget;
A progress-based sales accounting step of calculating and recording the cost of the completed part using the sales, the contract price, the indirect expenses, or the indirect labor cost at the time of sales according to the construction progress standard;
Including
Construction progress standard accrual method characterized by A construction progress standard accruing program to be executed by a construction progress standard accruing device that has a control unit and creates a complete transfer journal of indirect costs according to the construction progress standard,
To be executed by the control unit,
An indirect ratio creation step of creating an indirect ratio table indicating a ratio of indirect cost to sales based on past actual data for each construction content;
A budget creation step of creating a budget for overhead expenses and indirect labor expenses included in the contract amount based on the indirect ratio according to the work content of the indirect ratio table at the time of registering the active budget;
A progress-based sales accounting step of calculating and recording the cost of the completed part using the sales, the contract price, the indirect expenses, or the indirect labor cost at the time of sales according to the construction progress standard;
Including
Construction progress standard accrual program characterized by.

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