JP2022039638A - Business support device, business support program, and business support method - Google Patents

Abstract

To provide a business support device, a business support program, and a business support method that can reduce a burden of operator work and shorten a time required for a settlement process when progress sales based on a cost recovery standard are recorded.SOLUTION: A business support device 100 creates, for a contract for which a cost recovery standard is set, sales journal information and transfer journal information for the current month, which is the same amount as a cost amount for the current month associated with the contract, and creates, for a contract for which a progress standard is set, transfer journal information for the current month, which is the same amount as a cost amount of the current month associated with the contract and sales journal information for the current month, which is the same amount as a sales amount for the current month associated with the contract, and when a project for which the cost recovery standard or progress standard is set is completed, creates transfer journal information for the current month, which is the same amount as the cost amount for the current month associated with the contract and sales journal information for the current month, which is the same amount as the sales amount for the current month associated with the contract, and reversal journal information for the current mouth, which is the same amount as the total amount of all sales journal information recorded up to the previous month of the current month.SELECTED DRAWING: Figure 1

Description

The present invention relates to a business support device, a business support program, and a business support method.

When trying to record progress sales on a cost recovery basis, the following procedures that did not occur in the past usually occur at the end of the period. (1) A procedure for selecting projects to be recorded as sales based on the cost recovery standard from among a number of projects. (2) A procedure for calculating the amount of progress sales to be recorded by totaling the cost incurred amount for each project and recording the amount as a journal. (3) Procedure for recording journals that transfer costs recorded in asset items (unfinished construction expenses, etc.) to expense items (completed construction costs, etc.).

Japanese Unexamined Patent Publication No. 2019-046168

However, when trying to record progress sales based on the cost recovery standard, the above three steps are additionally required in the conventional procedure, which complicates the procedure and increases the possibility of calculation error. Problems such as an increase in the burden of operator work such as information collection, calculation, and journal entry, and time required for settlement processing occur.

The present invention has been made in view of the above, and when the progress sales are recorded based on the cost recovery standard, the procedure becomes complicated, the possibility of calculation error is reduced, and information collection / calculation / journal entry is performed. It is an object of the present invention to provide a business support device, a business support program, and a business support method that can reduce the burden of operator work such as accounting and shorten the time required for settlement processing.

In order to solve the above-mentioned problems and achieve the object, the business support device according to the present invention is a business support device provided with a control unit, and the control unit has a cost recovery standard as an initial value of a revenue recognition standard. A standard changing means for changing the revenue recognition standard set in the contract information set for each contract to a progress standard or a completion standard, the contract information, cost information including the cost amount for each contract, and sales amount. It is provided with a journal creation means for creating journal information according to the setting of the revenue recognition standard based on the sales information including the above for each contract. The journal creation means creates sales journal information and transfer journal information for the current month, which is the same amount as the cost amount for the current month associated with the contract, for a contract for which a cost recovery standard is set, and a progress standard is set. For a contract, create transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract, and sales journal information for the current month with the same amount as the sales amount for the current month associated with the contract, and use the cost recovery standard or progress standard. When the project for which is set is completed, the transfer journal information for the current month that is the same as the cost amount for the current month associated with the contract, the sales journal information for the current month that is the same as the sales amount for the current month associated with the contract, and the sales journal information for the current month. It is characterized by creating reversal journal information for the current month, which is the same as the total amount of all sales journal information recorded up to the previous month.

Further, in the business support program according to the present invention, the cost recovery standard is set for each contract as the initial value of the revenue recognition standard to be executed by the control unit of the business support device provided with the control unit. Based on the standard change step to change the revenue recognition standard to the progress standard or the completion standard, the contract information, the cost information including the cost amount for each contract, and the sales information including the sales amount for each contract. The journal creation step includes a journal creation step that creates journal information according to the setting of the revenue recognition standard, and the journal creation step is the same amount as the cost amount of the current month associated with the contract for the contract for which the cost recovery standard is set. For a contract for which sales journal information and transfer journal information for the current month have been created and a progress standard has been set, the transfer journal information for the current month that is the same as the cost amount for the current month associated with the contract, and the current month linked to the contract. When the project is completed with the same amount of sales amount as the sales amount of the current month and the cost recovery standard or progress standard is set, the transfer journal information of the current month with the same amount as the cost amount associated with the contract is Create sales journal information for the current month that is the same as the sales amount for the current month associated with the contract, and reversal journal information for the current month that is the same as the total amount of all sales journal information recorded up to the previous month of the current month.

Further, the business support method according to the present invention is set in the contract information in which the cost recovery standard is set for each contract as the initial value of the revenue recognition standard executed by the control unit of the business support device including the control unit. Based on the standard change step to change the revenue recognition standard to the progress standard or the completion standard, the contract information, the cost information including the cost amount for each contract, and the sales information including the sales amount for each contract. The journal creation step includes a journal creation step that creates journal information according to the setting of the recognition standard, and the journal creation step is the same amount as the cost amount of the current month associated with the contract for which the cost collection standard is set. Sales journal information and transfer journal information are created, and for a contract for which a progress standard is set, the transfer journal information for the current month that is the same as the cost amount for the current month associated with the contract, and the sales for the current month associated with the contract. When a project that creates sales journal information for the current month with the same amount as the amount and has a cost recovery standard or progress standard is completed, the transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract and the contract Create sales journal information for the current month with the same amount as the sales amount for the current month, and reversal journal information for the current month with the same amount as the total amount of all sales journal information recorded up to the previous month of the current month.

In the present invention, it is possible to automatically carry out the processing required at the time of settlement by simply adding a flag indicating that the user has a cost recovery standard for each case, so that the progress sales can be calculated based on the cost recovery standard. When recording, the procedure becomes complicated, the possibility of calculation errors is reduced, the burden of operator work such as information collection, calculation, and journal recording can be reduced, and the time required for settlement processing can be shortened. It has the effect of becoming.

FIG. 1 is a block diagram showing an example of the configuration of the business support device according to the present embodiment. FIG. 2 is a flowchart showing an example of the flow of the journal information creation process based on the cost recovery standard in the business support device according to the present embodiment. FIG. 3 is a flowchart showing an example of the flow of the journal information creation process based on the progress standard in the business support device according to the present embodiment. FIG. 4 is a diagram for explaining an example of the journal information creation process in the business support device according to the present embodiment. FIG. 5 is a diagram for explaining an example of a journal information creation process in the business support device according to the present embodiment. FIG. 6 is a diagram for explaining an example of the journal information creation process in the business support device according to the present embodiment. FIG. 7 is a diagram for explaining an example of the journal information creation process in the business support device according to the present embodiment.

Hereinafter, embodiments of the business support device, the business support program, and the business support method according to the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

An example of the configuration of the business support device 100 according to the present embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a block diagram showing an example of the configuration of the business support device according to the present embodiment.

The business support device 100 is constructed based on a commercially available desktop personal computer. The business support device 100 is not limited to a device constructed based on a stationary information processing device such as a desktop personal computer, but is not limited to a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone or a tablet personal computer. It may be constructed based on a portable information processing device such as.

The business support 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 business support device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the business support 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 business support 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. The data stored in the storage unit 106 may be stored in the server 200, for example.

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 home television). In addition to the keyboard, mouse, and microphone, the input device 112 can use a monitor that realizes a pointing device function in cooperation with the mouse. In the following, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving an instruction 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) / 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.

Various information such as contract information 106a, cost information 106c, sales information 106b, and journal information 106d are stored in the storage unit 106. Here, the contract information 106a is an example of contract information in which revenue recognition criteria (for example, cost recovery criteria, progress criteria, completion criteria) are set for each contract. Further, in the contract information 106a, a cost recovery standard is set for each contract as an initial value of the revenue recognition standard. The cost information 106c is an example of cost information including the cost amount for each contract. The sales information 106b is an example of sales information including the sales amount for each contract.

The journal information 106d is sales journal information (cost-based sales journal information for the current month, for example, completed work receivables and completed work amount), transfer journal information (cost-based transfer journal information for the current month, for example, completed). It is an example of journal information including construction cost (construction cost and unfinished construction expenditure) and reversal journal information (information based on completed construction receivables recorded in journals, for example, completed construction receivables and completed construction amount).

Returning to FIG. 1, the control unit 102 is a CPU or the like that collectively controls the business support 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 functionally includes a registration unit 102a, a reference change unit 102b, a calculation unit 102c, a journal entry creation unit 102d, a monthly closing processing unit 102e, and the like.

The registration unit 102a executes registration processing of various information such as a project, contract information 106a, cost information 106c, and budget amount.

The standard changing unit 102b sets the cost recovery standard as the initial value of the revenue recognition standard for each contract of the contract information 106a stored in the storage unit 106. Further, the standard changing unit 102b is an example of a standard changing means for changing the revenue recognition standard in which the cost recovery standard is set as the initial value in the contract information 106a stored in the storage unit 106 to the progress standard or the completion standard. ..

The calculation unit 102c executes the calculation process of the sales information 106b of the current month for each contract.

The journal entry unit 102d is a journal entry means for creating journal information 106d based on the contract information 106a, cost information 106c, and sales information 106b stored in the storage unit 106 according to the setting of the revenue recognition standard for the contract information 106a. This is just one example.

Specifically, the journal entry creation unit 102d inputs the sales journal information and the transfer journal information of the current month having the same amount as the cost amount of the current month associated with the contract for the contract for which the cost recovery standard is set in the contract information 106a. create. Further, for the contract for which the progress standard is set in the contract information 106a, the journal creation unit 102d receives the transfer journal information of the current month having the same amount as the cost amount of the current month associated with the contract, and the transfer journal information of the current month associated with the contract. Create sales journal information for the current month that is the same as the sales amount. Further, when the project in which the cost recovery standard or the progress standard is set in the contract information 106a is completed, the journal creation unit 102d receives the transfer journal information of the current month having the same amount as the cost amount of the current month associated with the contract, and the contract. Sales journal information for the current month that is the same as the sales amount for the current month, and reversal journal information for the current month that is the same as the total amount of all sales journal information (an example of all sales journal information) recorded up to the previous month of the month. , To create.

As a result, the user can automatically carry out the processing required at the time of settlement by simply adding a flag indicating that the cost collection standard is applied to each item. As a result, when recording progress sales based on the cost recovery standard, the procedure becomes complicated, the possibility of calculation errors is reduced, the burden of operator work such as information collection, calculation, and journal entry is reduced, and settlement processing is performed. It is possible to shorten the time required for.

The monthly closing processing unit 102e executes the monthly closing processing according to the journal information 106d created by the journal creation unit 102d.

Next, using FIG. 2, the journal information 106d (for example, the journal information 106d in the first month and the second month after the project is registered) is created in the business support device 100 according to the present embodiment based on the cost recovery standard. An example of the processing flow will be described. FIG. 2 is a flowchart showing an example of the flow of the journal information creation process based on the cost recovery standard in the business support device according to the present embodiment.

First, the registration unit 102a executes the project registration process according to the information input from the input device 112 (step S201). Next, the registration unit 102a creates the contract information 106a for each contract of the registered project and stores it in the storage unit 106 to execute the registration process of the contract information 106a (step S202). At that time, the standard changing unit 102b sets the cost recovery standard as the initial value of the revenue recognition standard of the contract information 106a of each contract of the registered project.

Next, the registration unit 102a creates and stores the cost information 106c including the cost amount for the current month for each contract in the storage unit 106, thereby executing the registration process of the cost information 106c (step S203). Further, the calculation unit 102c executes a calculation process of the sales information 106b including the sales amount of the current month for each contract (step S204), and stores the calculated sales information 106b in the storage unit 106.

Next, the journal entry unit 102d creates the journal information 106d for each contract based on the contract information 106a, the cost information 106c, and the sales information 106b stored in the storage unit 106 (step S205). At that time, if the cost collection standard is set in the revenue recognition standard included in the contract information 106a of the contract that creates the journal information 106d, the journal creation unit 102d shall perform the cost amount included in the cost information 106c of the current month associated with the contract. The same amount of sales journal information and transfer journal information for the current month are created as journal information 106d. After that, the monthly closing processing unit 102e executes the monthly closing processing according to the journal information 106d created by the journal creation unit 102d (step S206).

Next, using FIG. 3, an example of the flow of the process of creating the journal information 106d (for example, the journal information 106d in the third month after the project is registered) in the business support device 100 according to the present embodiment based on the progress standard. Will be explained. FIG. 3 is a flowchart showing an example of the flow of the journal information creation process based on the progress standard in the business support device according to the present embodiment.

The standard change unit 102b changes the revenue recognition standard for each contract included in the contract information 106a stored in the storage unit 106 from the cost recovery standard to the progress standard, and changes the contract information 106a including the changed revenue recognition standard. By storing it in the storage unit 106, the revenue recognition standard registration process is executed (step S301). When the revenue recognition standard included in the contract information 106a is changed to the progress standard, the registration unit 102a executes the registration process of the budget amount for each contract according to the information input from the input device 112 (step S302).

Next, the registration unit 102a creates and stores the cost information 106c including the cost amount of the current month for each contract in the storage unit 106, thereby executing the registration process of the cost information 106c (step S303). Further, the calculation unit 102c executes a project progress rate calculation process for calculating the progress rate for each contract based on the cost information 106c for each contract of the project (step S304).

Then, the calculation unit 102c calculates the sales information 106b including the sales amount of the current month for each contract based on the sales amount calculated from the progress rate of each contract of the project and the sales amount before the previous month. It is executed (step S305), and the calculated sales information 106b is stored in the storage unit 106. Here, when the progress standard is set in the revenue recognition standard included in the contract information 106a of the contract for creating the journal information 106d, the journal creation unit 102d sets the cost amount included in the cost information 106c of the current month associated with the contract. The transfer journal information of the same amount for the current month and the sales journal information of the same amount as the sales amount included in the sales information 106b of the current month associated with the contract are created as the journal information 106d (step S306). After that, the monthly closing processing unit 102e executes the monthly closing processing according to the journal information 106d created by the journal creation unit 102d (step S307).

Next, an example of the process of creating the journal information 106d for the first month and the second month in the business support device 100 according to the present embodiment will be described with reference to FIGS. 4 and 5. 4 and 5 are diagrams for explaining an example of the journal information creation process in the business support device according to the present embodiment. In FIGS. 4 and 5, shaded areas are display items, and unshaded areas are input items.

First, an example of the process of creating the journal information 106d for the first month from the contract of the project will be described with reference to FIG.

The registration unit 102a executes a registration process of project information indicating the project number of the project. Next, the registration unit 102a creates contract information 106a including a project number, a contract number of each contract of the project, a contract amount of each contract, and a revenue recognition standard (sales standard). At that time, the standard changing unit 102b sets the cost recovery standard as the initial value of the revenue recognition standard included in the contract information 106a to be created.

Next, the registration unit 102a creates the cost information 106c for the first month for each cost item of each contract of the project. Here, the cost information 106c includes a project number, a contract number, a fiscal year / month, a cost item, a cost amount in the first month, and a cumulative cost amount. The cumulative cost amount is the cost amount for the first month.

Further, the calculation unit 102c calculates the sales information 106b for the first month for each project contract. Here, the sales information 106b includes a project number, a contract number, a fiscal year / month, a sales amount in January, a cumulative sales amount, and a sales amount before the previous month. The cumulative sales amount is the sales amount for the first month. The sales amount before the previous month was 0 yen.

After that, the journal creation unit 102d does not receive the completed construction work in January, which is the same amount as the cost amount (¥ 200,000) in January associated with the contract with the contract number: K001 of the project number: PJ001. Sales journal information including payment and completed construction amount, and transfer journal information including January completed construction cost and unfinished construction expenditure of the same amount as the first month cost amount (¥ 200,000) associated with the contract. create. The journal entry unit 102d creates sales journal information and transfer journal information in the same manner for the contract with the project number: PJ001 and the contract number: K002.

Next, an example of the process of creating the journal information 106d for the second month from the contract of the project will be described with reference to FIG.

First, the registration unit 102a creates the cost information 106c for the second month for each cost item of each contract of the project, as in the first month. Here, the cost information 106c includes a project number, a contract number, a fiscal year / month, a cost item, a cost amount in the second month, and a cumulative cost amount. The cumulative cost amount is the cumulative cost amount of the cost amount in the second month and the cost amount incurred before the previous month (that is, the cost amount in the first month).

Further, the calculation unit 102c calculates the sales information 106b for the second month for each contract of the project. Here, the sales information 106b includes the project number, the contract number, the fiscal year / month, the sales amount in the second month, the cumulative sales amount, and the sales amount before the previous month. The cumulative sales amount is the cumulative sales amount of the sales amount in the second month and the sales amount generated before the previous month (sales amount in the first month). The sales amount before the previous month is the cumulative sales amount minus the sales amount for the second month.

After that, the journal creation unit 102d did not receive the completed construction work in the second month, which is the same amount as the cost amount (¥ 250,000) in the second month associated with the contract with the contract number: K001 of the project number: PJ001. Sales journal information including payment and completed construction amount, and transfer journal information including February completed construction cost and unfinished construction expenditure, which is the same amount as the February cost amount (¥ 250,000) associated with the contract. create. The journal entry unit 102d creates sales journal information and transfer journal information in the same manner for the contract with the project number: PJ001 and the contract number: K002.

Next, with reference to FIG. 6, an example of the process of creating the journal information 106d for the third month in the business support device 100 according to the present embodiment will be described. FIG. 6 is a diagram for explaining an example of the journal information creation process in the business support device according to the present embodiment. In FIG. 6, the shaded area is a display item, and the unshaded area is an input item.

First, the standard change unit 102b changes the revenue recognition standard (sales standard) included in the contract information 106a from the cost recovery standard to the progress standard. Next, the registration unit 102a executes a registration process of the budget amount for each cost item of each contract of the project.

Next, the registration unit 102a creates the cost information 106c for the third month for each cost item of each contract of the project. Here, the cost information 106c includes a project number, a contract number, a fiscal year / month, a cost item, a cost amount in the third month, and a cumulative cost amount. The cumulative cost amount is the cumulative cost amount of the cost amount in the third month and the cost amount incurred before the previous month (that is, the cost amount in the first month and the second month).

Next, the calculation unit 102c calculates the cumulative cost amount for each contract of the project divided by the budget amount as the progress rate for each contract. Then, the calculation unit 102c calculates the sales information 106b for the third month for each contract of the project. Here, the sales information 106b includes the project number, the contract number, the sales amount in the fiscal year / month / March, the sales amount calculated from the progress rate, and the sales amount before the previous month. Here, the sales amount calculated from the progress rate is an amount obtained by multiplying the contract amount for each contract by the progress rate. The sales amount in the third month is the amount obtained by subtracting the sales amount before the previous month from the sales amount calculated from the progress rate.

After that, the journal creation unit 102d for the contract with the project number: PJ001 and the contract number: K001, the cost amount for the third month (¥ 190,000) associated with the contract and the completed construction cost for the third month. And transfer journal information including unfinished construction expenditure and sales journal information including completed construction receivables and completed construction amount in March, which is the same amount as the sales amount (¥ 350,000) in March associated with the contract. create. The journal entry unit 102d creates sales journal information and transfer journal information in the same manner for the contract with the project number: PJ001 and the contract number: K002.

Next, an example of the process of creating the journal information 106d for the fourth month in the business support device 100 according to the present embodiment will be described with reference to FIG. 7. FIG. 7 is a diagram for explaining an example of the journal information creation process in the business support device according to the present embodiment. In FIG. 7, the shaded area is a display item, and the unshaded area is an input item.

Although not shown, sales are registered when the project is completed.

Next, the registration unit 102a creates the cost information 106c for the fourth month for each cost item of each contract of the project. Here, the cost information 106c includes a project number, a contract number, a fiscal year / month, a cost item, a cost amount in the fourth month, and a cumulative cost amount. The cumulative cost amount is the cumulative cost amount of the cost amount in April and the cost amount incurred before the previous month (that is, the cost amount in the first to third months).

Next, the calculation unit 102c calculates the sales information 106b for the fourth month for each project contract. Here, the sales information 106b includes the project number, the contract number, the fiscal year and month, and the sales amount in the fourth month. Here, the sales amount in April is the sales amount agreed with the sales destination, for example, the contract amount.

Then, the journal creation unit 102d for the contract with the project number: PJ001 and the contract number: K001, has the same amount of the April completion construction cost as the April cost amount (¥ 160,000) associated with the contract. And transfer journal information including unfinished construction expenses and sales journal information including April completed construction receivables and completed construction amount of the same amount as the April sales amount (¥ 1,000,000) associated with the contract. create. Furthermore, the journal creation unit 102d has the same amount as the total amount of all sales journal information (¥ 800,000) recorded by the 4th month for the contract with the project number: PJ001 and the contract number: K001 in the 4th month. Create reversal journal information including completed construction amount and completed construction accounts receivable. The journal entry unit 102d creates sales journal information, transfer journal information, and reversal journal information in the same manner for the contract with the project number: PJ001 and the contract number: K002.

As described above, according to the business support device 100 according to the present embodiment, the processing required at the time of settlement is automatically performed only by adding a flag indicating that the user is a cost recovery standard for each case. It will be feasible. As a result, when recording progress sales based on the cost recovery standard, the procedure becomes complicated, the possibility of calculation errors is reduced, the burden of operator work such as information collection, calculation, and journal entry is reduced, and settlement processing is performed. It is possible to shorten the time required for.

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 manually performed, or all of the processes described as being performed manually. Alternatively, a part can be automatically performed by a known method.

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

Further, with respect to the business support 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 business support device 100, particularly each processing function performed by the control unit, even if all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. Well, 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 business support apparatus is required. Read mechanically to 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 the CPU to form a control unit.

Further, this computer program may be stored in the application program server connected to the business support device 100 via an arbitrary network, and all or part of the computer program may be downloaded as needed. be.

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 Probe Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disc), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, 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 multiple 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 specific configurations and reading procedures for reading the recording medium in each apparatus shown in the embodiment, installation procedures after reading, and the like.

Various databases and the like stored in the storage unit 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 business support 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 business support 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.

Furthermore, the specific form of distribution / integration of the device is not limited to that shown in the figure, and all or part of the device may be functionally or physically in any 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.

The present invention is useful in the IT / media / construction industry and the like.

100 Business support device 102 Control unit
102a Registration Department
102b Standard change part
102c calculation unit
102d Journal creation department
102e Monthly tightening processing unit 104 Communication interface unit 106 Storage unit
106a Contract information
106b Sales information
106c cost information
106d Journal information 108 I / O interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (3)

It is a business support device equipped with a control unit.
The control unit
A standard changing means for changing the revenue recognition standard set in the contract information for which the cost recovery standard is set as the initial value of the revenue recognition standard to the progress standard or the completion standard, and
A journal creation means for creating journal information according to the setting of the revenue recognition standard based on the contract information, the cost information including the cost amount for each contract, and the sales information including the sales amount for each contract.
Equipped with
The journal creation means is
For a contract for which a cost recovery standard is set, create sales journal information and transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract.
For a contract for which a progress standard is set, create transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract, and sales journal information for the current month with the same amount as the sales amount for the current month associated with the contract. ,
When a project for which a cost recovery standard or progress standard is set is completed, the transfer journal information for the current month that is the same as the cost amount for the current month associated with the contract, and the sales amount for the current month that is the same as the sales amount for the current month associated with the contract. Creating journal information and reversal journal information for the current month that is the same as the total amount of all sales journal information recorded up to the previous month of the current month,
A business support device featuring. To be executed by the control unit of the business support device provided with the control unit,
A standard change step to change the revenue recognition standard set in the contract information for which the cost recovery standard is set as the initial value of the revenue recognition standard to the progress standard or the completion standard, and
Including the contract information, the cost information including the cost amount for each contract, and the journal creation step for creating the journal information according to the setting of the revenue recognition standard based on the sales information including the sales amount for each contract.
The journal entry step is
For a contract for which a cost recovery standard is set, create sales journal information and transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract.
For a contract for which a progress standard is set, create transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract, and sales journal information for the current month with the same amount as the sales amount for the current month associated with the contract. ,
When a project for which a cost recovery standard or progress standard is set is completed, the transfer journal information for the current month that is the same as the cost amount for the current month associated with the contract, and the sales amount for the current month that is the same as the sales amount for the current month associated with the contract. A business support program that creates journal information and reversal journal information for the current month that is the same as the total amount of all sales journal information recorded up to the previous month of the current month. The control unit of the business support device including the control unit executes the operation.
A standard change step to change the revenue recognition standard set in the contract information for which the cost recovery standard is set as the initial value of the revenue recognition standard to the progress standard or the completion standard, and
Including the contract information, the cost information including the cost amount for each contract, and the journal creation step for creating the journal information according to the setting of the revenue recognition standard based on the sales information including the sales amount for each contract.
The journal entry step is
For a contract for which a cost recovery standard is set, create sales journal information and transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract.
For a contract for which a progress standard is set, create transfer journal information for the current month with the same amount as the cost amount for the current month associated with the contract, and sales journal information for the current month with the same amount as the sales amount for the current month associated with the contract. ,
When a project for which a cost recovery standard or progress standard is set is completed, the transfer journal information for the current month that is the same as the cost amount for the current month associated with the contract, and the sales amount for the current month that is the same as the sales amount for the current month associated with the contract. A business support method that creates journal information and reversal journal information for the current month that is the same as the total amount of all sales journal information recorded up to the previous month of the current month.

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