JP2021077284A - Device, method, and program for transferring generated cost - Google Patents

Abstract

To provide a device, a method, and a program for transferring generated cost that can automatically create a transfer classification according to a contract state before or after an order is received.SOLUTION: A generated cost transfer device 100 has a controller 102. The controller 102 includes: a case registration unit 102a for registering case data into a case file 106a when a case occurs; an order reception determination unit 102b for determining whether an order of a case has been received in the end of a period; and a classification creation unit 102c for creating transfer classification data obtained by correcting cost classification data if the order reception determination unit 102b has determined that the order of the case has not been received.SELECTED DRAWING: Figure 1

Description

The present invention relates to an incurred cost transfer device, an incurred cost transfer method, and an incurred cost transfer program.

Patent Document 1 discloses a configuration in which a journal recorded as a provisional cost at the end of the period is canceled by a reversal at the beginning of the next period as a monthly process after the time of sales after receiving an order.

Japanese Unexamined Patent Publication No. 2019-792333

However, in the invention described in Patent Document 1, when the work before receiving an order is regarded as a part of sales activities, it is necessary to record it as SG & A expenses instead of costs. There was a problem that it was difficult to judge and record the expenses.

The present invention has been made in view of the above problems, and is an incurred cost transfer device, an incurred cost transfer method, and an incurred cost transfer device capable of automatically creating a transfer journal according to the contract status before or after receiving an order. , The purpose is to provide an incurred expense transfer program.

In order to solve the above-mentioned problems and achieve the object, the incurred cost transfer device according to the present invention is an incurred cost transfer device provided with a control unit, and the control unit is the cost journal data related to the incurred cost of the matter. The cost journal creation means for creating the item, the order determination means for determining whether or not the matter is before the order at the end of the period, and the expense journal when the order determination means determines that the item is before the order. It is characterized by being provided with a transfer journal creation means for creating transfer journal data with corrected data.

Further, in the incurred cost transfer device according to the present invention, the incurred cost transfer device further includes a storage unit including a transfer storage means for storing a transfer master in which a transfer item for the account item of the incurred cost is set. The transfer journal creation means is characterized in that, when it is determined by the order determination means that the matter is before the order is received, the transfer journal data obtained by correcting the expense journal data is created based on the transfer master. ..

Further, in the incurred cost transfer device according to the present invention, the control unit further provides a reversal journal creation means for creating reversal journal data for the transfer journal data created at the end of the previous period by the transfer journal creation means at the beginning of the period. It is characterized by being prepared.

Further, in the incurred cost transfer device according to the present invention, the transfer journal data is characterized in that the debit account is SG & A expenses and the credit account is unfinished construction expenditure.

Further, in the incurred cost transfer device according to the present invention, the cost journal data is characterized in that the debit account is unfinished construction expenditure and the credit account is construction payable.

Further, in the incurred cost transfer device according to the present invention, the transfer master is characterized in that SG & A expenses are set as the transfer item for the incurred cost account item.

Further, in the incurred cost transfer device according to the present invention, the incurred cost transfer device further includes a storage unit including a case storage means for storing the case data including the contract status data of the case, and the order determination means It is characterized in that it is determined at the end of the period whether or not the matter is before the order is received, based on the matter data.

Further, in the incurred cost transfer device according to the present invention, the control unit further includes a case registration means for registering the case data in the case storage means when the case occurs, and the case registration means further includes the case registration means. When the contract status data is changed, the matter data is updated.

Further, the incurred cost transfer method according to the present invention is an incurred cost transfer method for causing an incurred cost transfer device provided with a control unit to execute, and the expense journal data related to the incurred cost of the matter to be executed by the control unit is input. The cost journal creation step to be created, the order determination step for determining whether or not the matter is before the order at the end of the period, and the expense journal when it is determined in the order determination step that the matter is before the order is received. It is characterized by including a transfer journal creation step for creating transfer journal data with corrected data.

Further, the incurred cost transfer program according to the present invention is an incurred cost transfer program for being executed by an incurred cost transfer device provided with a control unit, and the control unit creates expense journal data related to the incurred cost of the matter. When the cost journal creation step, the order determination step for determining whether or not the matter is before the order at the end of the period, and the order determination step for determining whether the matter is before the order, the cost journal data is input. It is characterized by executing a transfer journal creation step of creating corrected transfer journal data.

According to the present invention, by transferring the expenses incurred before receiving an order to SG & A expenses at the time of monthly settlement and making the first transfer journal of the following month, it is possible to recognize the expenses with the correct account according to the order recording as of the current month. It has the effect of being able to do it. Further, according to the present invention, it is possible to create a journal that transfers a cost item to a transfer item before receiving an order by monthly processing. Further, according to the present invention, since it is possible to automatically recognize expenses with an accurate account, it is possible to accelerate the monthly settlement of accounts.

FIG. 1 is a block diagram showing an example of the configuration of the incurred cost transfer device according to the present embodiment. FIG. 2 is a diagram showing an example of a transfer master in the present embodiment. FIG. 3 is a flowchart showing an example of processing of the incurred cost transfer device according to the present embodiment. FIG. 4 is a flow chart showing an example of the incurred cost transfer process in the present embodiment. FIG. 5 is a diagram showing an example of changes in the balance of unfinished construction expenditures in the present embodiment. FIG. 6 is a diagram showing an example of changes in SG & A expenses in the present embodiment.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
First, an outline of the present invention will be described.

In the construction industry and the contract-type industry, advance work is required in operation before receiving an order.

In the past, it was difficult for the person in charge of the site to judge the subject and record the cost in consideration of the order status, so the cost is uniformly set as the cost (for example, unfinished construction expenditure) in the field department. However, since it was necessary to record the expenses incurred in the pre-order stage as SG & A expenses, the management department picked up the target items at the time of settlement and manually transferred them to SG & A expenses. ..

Therefore, in the present embodiment, a mechanism is provided in which the contract status of the matter is determined and the transfer journal is automatically created at the time of creating the term-end journal such as monthly.

[2. Constitution]
An example of the configuration of the incurred cost transfer device 100 according to the present embodiment will be described with reference to FIGS. 1 and 2. FIG. 1 is a block diagram showing an example of the configuration of the incurred cost transfer device 100 according to the present embodiment.

As shown in FIG. 1, the incurred cost transfer device 100 is a commercially available desktop personal computer. The incurred cost transfer device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like on the market. It may be a type information processing device.

The incurred cost transfer device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the incurred cost transfer device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the incurred cost transfer device 100 to the network 300 so as to be communicable 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 connecting the incurred cost transfer device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. The storage unit 106 includes a matter file 106a and a transfer master 106b.

The matter file 106a stores the matter data of the matter. Here, the matter data includes contract status data indicating before or after receiving an order, a matter identifier, a matter registration date, an order date, an ordering party identifier, a billing destination identifier, an incurred cost amount and / or a billing (total) amount, and the like. You may be. Further, the matter file 106a may store the journal data of the matter. Here, the journal data may be expense journal data, transfer journal data and / or reversal data, and the like. In addition, the project may be a construction work project, a contract contract project, or the like.

The transfer master 106b is a master in which a transfer item is set for the incurred expense account item. Here, in the transfer master 106b, SG & A expenses may be set as a transfer item for the account item of the incurred expenses.

Here, an example of the transfer master 106b in the present embodiment will be described with reference to FIG. FIG. 2 is a diagram showing an example of the transfer master 106b in the present embodiment.

As shown in FIG. 2, the transfer (project cost item) master 106b in the present embodiment is set with an expense generation item and a transfer item. In this way, the transfer master 106b is a master that can manage the cost (unfinished construction expenditure) item and the SG & A item to be transferred before receiving an order.

Returning to FIG. 1, an input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a touch panel). As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. In the following, the output device 114 may be referred to as a monitor 114 or a printer 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that collectively controls the incurred cost transfer device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. The control unit 102 conceptually includes a matter registration unit 102a, an order determination unit 102b, and a journal creation unit 102c.

When a matter occurs, the matter registration unit 102a registers the matter data in the matter file 106a. Here, when the contract status data included in the matter data stored in the matter file 106a is changed, the matter registration unit 102a may update (register) the matter data. In addition, the matter registration unit 102a may update (register) the matter data stored in the matter file 106a when the incurred cost amount and the like are input.

The order determination unit 102b determines whether or not the matter is before the order at the end of the period. Here, the order determination unit 102b may determine whether or not the item is before the order at the end of the period based on the item data stored in the item file 106a.

The journal creation unit 102c creates journal data. Here, the journal creation unit 102c may create expense journal data related to the costs incurred in the matter. Further, the journal creation unit 102c may create the transfer journal data in which the expense journal data is corrected when the order determination unit 102b determines that the matter is before the order is received. Further, the journal creation unit 102c may create the transfer journal data in which the expense journal data is corrected based on the transfer master 106b when the order determination unit 102b determines that the matter is before the order is received. In addition, the journal creation unit 102c may create reversal data for the transfer journal data created at the end of the previous period at the beginning of the period. Further, in the transfer journal data, the debit account may be SG & A expenses and the credit account may be unfinished construction expenses. Further, in the expense journal data, the debit account may be unfinished construction expenditure and the credit account may be construction accounts payable. Further, the journal creation unit 102c may store the journal data in the matter file 106a.

[3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 3 to 6.

[Incurred cost transfer processing]
Here, an example of the incurred cost transfer process in the present embodiment will be described with reference to FIG. FIG. 3 is a flowchart showing an example of processing of the incurred cost transfer device 100 in the present embodiment.

As shown in FIG. 3, when the matter data including the contract status data of the matter is input by the user via the input device 112 when the matter occurs, the matter registration unit 102a registers the matter data in the matter file 106a ( Step SA-1).

Then, the matter registration unit 102a updates the matter data stored in the matter file 106a based on the incurred cost amount and the like input by the user via the input device 112 when the matter cost is incurred (step SA-2). ..

Then, the journal creation unit 102c is based on the matter data stored in the matter file 106a, and based on the matter data, the debit account is the unfinished construction expenditure and the credit account is the construction accrual. Create data (step SA-3).

Then, the order determination unit 102b determines whether or not the end of the term has been reached (step SA-4).

Then, when the order determination unit 102b determines that the end of the period has not been reached (step SA-4: No), the order determination unit 102b waits for a predetermined time (for example, one day or the like) and shifts the process to step SA-4.

On the other hand, when the order determination unit 102b determines that the end of the term has been reached (step SA-4: Yes), the process shifts to step SA-5.

Then, the order determination unit 102b determines whether or not the item is before the order at the end of the period based on the item data stored in the item file 106a (step SA-5).

Then, when the order determination unit 102b determines at the end of the period that the matter is not before the order (after the order is received) (step SA-5: No), the process ends.

On the other hand, when the order determination unit 102b determines that the matter is before the order at the end of the period (step SA-5: Yes), the process shifts to step SA-6.

Then, the journal creation unit 102c creates transfer journal data in which the debit account is SG & A expenses and the credit account is unfinished construction expenses, and the expense journal data and / or the reversal journal data are corrected (step). SA-6).

Then, the journal creation unit 102c determines whether or not the beginning of the period has arrived (step SA-7).

Then, when it is determined that the beginning of the period has not arrived (step SA-7: No), the journal creation unit 102c waits for a predetermined time (for example, 6 hours or the like) and shifts the processing to step SA-7.

On the other hand, when it is determined that the beginning of the period has arrived (step SA-7: Yes), the journal creation unit 102c shifts the process to step SA-8.

Then, the journal creation unit 102c reverses the transfer journal data created at the end of the previous fiscal year (reversal journal) at the beginning of the period, where the debit account is unfinished construction expenditure and the credit account is SG & A expenses. Create data (step SA-8).

Then, the journal creation unit 102c determines whether or not the cost of the matter has been incurred by the end of the current period (step SA-9).

Then, when the journal creation unit 102c determines that the cost of the matter has not been incurred by the end of the current period (step SA-9: No), the process shifts to step SA-5.

On the other hand, when the journal creation unit 102c determines that the cost of the matter has been incurred by the end of the current period (step SA-9: Yes), the process shifts to step SA-2.

Here, a specific example of the incurred cost transfer processing in the present embodiment will be described with reference to FIGS. 2 and 4. FIG. 4 is a diagram showing an example of incurred cost transfer processing in the present embodiment.

As shown in FIG. 4 (1), in the present embodiment, when construction A and construction B occur as construction projects, the contract status of construction A: project data including contract status data indicating after receiving an order, and construction. Contract status of B: When project data including contract status data indicating before receiving an order is registered and costs (costs) are incurred, both construction A and construction B have the same subject (debit: unfinished construction expenditure) regardless of the contract status. And, the expense journal data is created by credit (credit: construction accounts payable).

Then, in the present embodiment, as shown in FIG. 4 (2), when the end of the month is reached, the contract status of each construction project is determined as a monthly journal creation process, and construction A is transferred because it is after receiving an order. Since construction B is not subject to journal creation and construction B is subject to transfer journal creation, based on the transfer master 106b shown in Fig. 2, the debit account is SG & A expenses and the credit account is unfinished construction expenses. Transfer journal data, which is money, is created. Then, as shown in FIG. 4 (2), in the present embodiment, the journal (reverse journal) data of the reversal of construction B is recorded at the beginning of the next month, so that the unfinished construction expenditure is paid at the time of receiving the order. It is made to be included in. By such a monthly journal creation process, in the present embodiment, it is not necessary to create a transfer journal at the time of settlement of accounts and a transfer journal at the time of receiving an order.

Further, with reference to FIGS. 5 and 6, an example of monthly balance transition in the present embodiment will be described. FIG. 5 is a diagram showing an example of changes in the balance of unfinished construction expenditures in the present embodiment. FIG. 6 is a diagram showing an example of changes in SG & A expenses in the present embodiment.

As shown in FIG. 5, in this embodiment, 100,000 yen, which is the cost incurred in March, is recorded as unfinished construction expenditure, and the cost incurred in March is SG & A at the end of March, which is before the order for the construction project. Expenses will be transferred and SG & A expenses will be transferred back in early April. Then, as shown in FIG. 5, in the present embodiment, 150,000 yen, which is the cost incurred in April, is recorded as the unfinished construction expenditure, and the cost incurred in April at the end of April, which is before the order for the construction project. The unfinished construction expenses including the rebate in March will be transferred to SG & A expenses, and the SG & A expenses will be repaid in early May. Then, as shown in FIG. 5, in the present embodiment, 200,000 yen, which is the cost incurred in May, was recorded as unfinished construction expenditure, and the contract status changed to “order” during May. SG & A expenses will not be transferred at the end of the month, and the expenses incurred in May will be recorded as the balance of unfinished construction expenses in May, including the amount repaid in April. Then, as shown in FIG. 5, in the present embodiment, 300,000 yen, which is the cost incurred in June, is recorded as the unfinished construction expenditure, and since the construction project has been ordered, the unfinished construction expenditure in May. It is recorded as the balance of unfinished construction expenditure in June, including the expenses incurred in June in gold.

On the other hand, as shown in FIG. 6, in the present embodiment, at the end of March, which is before receiving an order for a construction project, 100,000 yen, which is an expense incurred in March, is recorded as SG & A expenses by transfer of SG & A expenses in April. First, SG & A expenses are repaid. Then, as shown in FIG. 6, in the present embodiment, SG & A expenses are transferred to ¥ 250,000, which is the cost incurred in April, at the end of April, which is before the order for the construction project, and the amount to be returned in March is included. SG & A expenses of 150,000 yen will be recorded, and SG & A expenses will be refunded at the beginning of May. Then, as shown in FIG. 6, in the present embodiment, since the contract status changed to "order" during May, SG & A expenses were not transferred at the end of May, which is the amount returned in April- ¥. 250,000 will be recorded as SG & A expenses. Then, as shown in FIG. 6, in the present embodiment, since June is after the order for the construction project, SG & A expenses are not recorded.

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

For example, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all of the processes described as being performed manually. Alternatively, a part thereof can be automatically performed by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in the present specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the incurred cost transfer device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the incurred cost transfer device 100, particularly each processing function performed by the control unit 102, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the process described in the present embodiment, and the incurred cost is transferred as necessary. It is read mechanically by the 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 an HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with a CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the incurred expense transfer device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. Is.

Further, the program for executing the process 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" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

The "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium and the installation procedure after reading in each device shown in the present embodiment.

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, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the incurred cost transfer device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the incurred cost transfer device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

Further, the specific form of the distribution / integration of the device is not limited to the one shown in the drawing, and all or a part thereof may be functionally or physically in an arbitrary unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

INDUSTRIAL APPLICABILITY The present invention is useful in the entire contract-type industry in which advance work is required before receiving an order, including the construction business.

100 Incurred cost transfer device 102 Control unit 102a Item registration unit 102b Order judgment unit 102c Journal creation unit 104 Communication interface unit 106 Storage unit 106a Item file 106b Transfer master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (10)

It is an incurred cost transfer device equipped with a control unit.
The control unit
Expense journal creation means for creating expense journal data related to the costs incurred in the matter,
An order determination means for determining whether or not the project is before receiving an order at the end of the period,
When the order determination means determines that the matter is before the order is received, the transfer journal creation means for creating the transfer journal data in which the expense journal data is corrected, and the transfer journal creation means.
Incurred cost transfer device characterized by being equipped with. The incurred cost transfer device is
A transfer storage means that stores a transfer master in which a transfer item is set for the incurred expense account item,
With a storage unit equipped with
The transfer journal creation means is
The first aspect of claim 1, wherein when the order determination means determines that the matter is before the order is received, the transfer journal data obtained by correcting the expense journal data is created based on the transfer master. Incurred cost transfer device. The control unit
A reversal journal creation means that creates reversal journal data for the transfer journal data created at the end of the previous period by the transfer journal creation means at the beginning of the period.
The incurred cost transfer device according to claim 1 or 2, further comprising. The transfer journal data is
The incurred cost transfer device according to any one of claims 1 to 3, wherein the debit account is SG & A expenses and the credit account is unfinished construction expenses. The expense journal data is
The incurred cost transfer device according to any one of claims 1 to 4, wherein the debit account is unfinished construction expenditure and the credit account is construction accounts payable. The transfer master
The incurred expense transfer device according to claim 2, wherein SG & A expenses are set as the transfer item for the incurred expense account item. The incurred cost transfer device is
A matter storage means for storing matter data including contract status data of the matter,
With a storage unit equipped with
The order determination means is
The incurred cost transfer device according to claim 1, wherein it is determined at the end of the period whether or not the project is before the order is received, based on the project data. The control unit
When the matter occurs, the matter registration means for registering the matter data in the matter storage means,
Further prepare
The matter registration means
The incurred cost transfer device according to claim 7, further comprising updating the matter data when the contract status data is changed. It is an incurred cost transfer method for causing an incurred cost transfer device equipped with a control unit to execute.
It is executed by the control unit.
Expense journal creation step to create expense journal data related to the incurred cost of the matter,
An order determination step that determines whether or not the matter is before receiving an order at the end of the period,
When it is determined in the order determination step that the matter is before the order is received, the transfer journal creation step for creating the transfer journal data in which the expense journal data is corrected, and the transfer journal creation step.
Incurred expense transfer method characterized by including. It is an incurred cost transfer program to be executed by an incurred cost transfer device equipped with a control unit.
In the control unit
Expense journal creation step to create expense journal data related to the incurred cost of the matter,
An order determination step that determines whether or not the matter is before receiving an order at the end of the period,
When it is determined in the order determination step that the matter is before the order is received, the transfer journal creation step for creating the transfer journal data in which the expense journal data is corrected, and the transfer journal creation step.
Incurred expense transfer program to execute.

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