JP2024102667A - Accounting management device, accounting management method, and accounting management program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an accounting management device capable of automatically calculating a progress rate of ordering operations and quickly recording a progress-based purchase amount.

SOLUTION: An accounting management device comprises a control unit that calculates a purchase amount of an ordering party over a predetermined elapsed period from an ordering amount associated with ordering operations according to the progress of the ordering operations that the ordering party has ordered to a supplier. The accounting management device can access to ordering data including a construction period and an ordering amount of the ordering operations, and calendar data including dates and business days assigned to the dates. The control unit acquires the total number of business days in the construction period and the number of business days in the elapsed period from a start date of the construction period to a predetermined date based on the construction period and calendar data of the ordering data, calculates a ratio of the number of business days in the elapsed period to the total number of business days as a progress rate of the ordering operations, and calculates a progress-based purchase amount, which is a purchase amount according to the progress rate, based on the calculated progress rate and the ordering amount of the ordering data.

SELECTED DRAWING: Figure 6

COPYRIGHT: (C)2024,JPO&INPIT

Description

The present invention relates to an accounting management device, an accounting management method, and an accounting management program.

Conventionally, a cash flow schedule management device that manages the amount of money deposited and withdrawn is known (see, for example, Patent Document 1). The cash flow schedule management device in Patent Document 1 manages funds by linking business progress and cash flow.

JP 2022-117401 A

In this case, in the monthly settlement of accounts, a percentage-of-completion purchase amount, which is a purchase amount according to the progress of work, may be recorded for suppliers who undertake the ordered work. Since the progress of work is information provided by the supplier, it may take time to obtain the information when trying to obtain the progress of work from the supplier. For this reason, if a percentage-of-completion purchase amount is recorded in the monthly settlement of accounts, there is a risk that delays will occur in the monthly settlement.

The present invention has been made in consideration of the above problems, and aims to provide an accounting management device, an accounting management method, and an accounting management program that can automatically calculate the progress rate of an ordering operation and quickly record the progress-based purchase amount.

In order to solve the above-mentioned problems and achieve the object, the accounting management device of the present invention is an accounting management device that includes a control unit that calculates the purchase amount of the ordering party over a specified elapsed period from the order amount associated with the ordering task according to the progress of the ordering task that the ordering party has ordered from the supplier, and has access to ordering data including the construction period and the order amount of the ordering task, and calendar data including a date and business days assigned to the date. The control unit obtains the total number of business days in the construction period and the number of business days in the elapsed period when a specified date has elapsed from the start date of the construction period based on the construction period of the ordering data and the calendar data, calculates the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordering task, and calculates a progress-based purchase amount, which is the purchase amount according to the progress rate, based on the calculated progress rate and the order amount of the ordering data.

In the accounting management device according to the present invention, the control unit may determine whether the construction period crosses the accounting period, and if it determines that the construction period crosses the accounting period, may obtain the progress rate at the time of settlement provided by the supplier, which is the progress rate at the time of settlement, and calculate the progress-based purchase amount at the time of settlement, which is the progress-based purchase amount at the time of settlement, based on the progress rate at the time of settlement and the order amount of the order data, and compare the calculated progress-based purchase amount at the time of settlement with the progress-based purchase amount calculated after the settlement. If the progress-based purchase amount is lower than the progress-based purchase amount at the time of settlement, the control unit may correct the progress rate so that the progress-based purchase amount is equal to or greater than the progress-based purchase amount at the time of settlement.

In addition, in the accounting management device according to the present invention, the control unit, in correcting the progress rate, may subtract the settlement-time progress-basis purchase amount from the order amount to calculate the remaining order amount, obtain the total number of business days in the remaining construction period from the date immediately after settlement to the end date of the construction period and the number of business days in the remaining elapsed period when a specified date has elapsed from the date immediately after settlement, calculate the ratio of the number of business days in the remaining elapsed period to the total number of business days in the remaining construction period as the progress rate for the remaining elapsed period, multiply the remaining order amount by the progress rate for the remaining elapsed period to calculate the progress-basis purchase amount for the remaining elapsed period, add the calculated progress-basis purchase amount for the remaining elapsed period to the settlement-time progress-basis purchase amount to calculate the post-closing progress-basis purchase amount, which is the progress-basis purchase amount after settlement, and calculate the ratio of the post-closing progress-basis purchase amount to the order amount as the corrected progress rate.

The accounting management method according to the present invention is an accounting management method that calculates the purchase amount of an ordering party over a specified elapsed period from the order amount associated with an ordering task that the ordering party has ordered from a supplier, according to the progress of the ordering task, and uses ordering data including the construction period and the order amount of the ordering task, and calendar data including a date and business days assigned to the date. Based on the construction period and the calendar data of the ordering data, the total number of business days in the construction period and the number of business days in the elapsed period when a specified date has elapsed from the start date of the construction period are obtained, the ratio of the number of business days in the elapsed period to the total number of business days is calculated as the progress rate of the ordering task, and a progress-based purchase amount, which is the purchase amount according to the progress rate, is calculated based on the calculated progress rate and the order amount of the ordering data.

The accounting management program according to the present invention is an accounting management program that causes an accounting management device having a control unit to execute an accounting management method that calculates the purchase amount of an ordering party over a specified elapsed period from the order amount associated with an ordering task in accordance with the progress of the ordering task that the ordering party has ordered from a supplier, and uses order data including the construction period and the order amount of the ordering task, and calendar data including a date and business days assigned to the date, and obtains the total number of business days in the construction period and the number of business days in the elapsed period when a specified date has elapsed from the start date of the construction period based on the construction period and the calendar data of the order data, calculates the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordering task, and calculates a progress-based purchase amount, which is the purchase amount according to the progress rate, based on the calculated progress rate and the order amount of the order data.

The present invention has the effect of automatically calculating the progress rate of an order placement and quickly recording the progress-based purchase amount.

FIG. 1 is a diagram illustrating an example of the configuration of an accounting management device. FIG. 2 is a diagram showing an example of the order data. FIG. 3 is a diagram showing an example of calendar data. FIG. 4 is a diagram illustrating an example of the progress data. FIG. 5 is a diagram showing an example of progress-based purchase data. FIG. 6 is a diagram showing an example of a flowchart relating to the accounting management method. FIG. 7 is a diagram showing an example of the outsourcing progress registration screen. FIG. 8 is a diagram showing an example of the order data. FIG. 9 is a diagram illustrating an example of the progress data. FIG. 10 is a diagram showing an example of progress-based purchase data.

Below, an embodiment of the accounting management device, accounting management method, and accounting management program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the present embodiment.

[1. Configuration]
An example of the configuration of an accounting management device 100 according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of an accounting management device 100.

The accounting management device 100 manages the accounting for ordering work ordered from a supplier by an ordering party, and for example calculates a progress-based purchase amount, which is a purchase amount according to the progress of the ordering work. The accounting management device 100 is constructed based on a commercially available desktop personal computer. Note that the accounting management device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The accounting management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the accounting management device 100 is connected to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the accounting management 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 other devices via a communication line. Here, the network 300 has a function of connecting the accounting management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). The data stored in the memory unit 106 may also 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. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, 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.

The memory unit 106 stores order data 106a, calendar data 106b, progress data 106c, and progress-based purchasing data 106d, etc.

Figure 2 is a diagram showing an example of order data. Note that the order data 106a shown in Figure 2 shows, for example, data as of December 2021 and data as of March 2022. Furthermore, the order data 106a shown in Figure 2 is data that was changed in February 2022. As shown in Figure 2, the order data 106a includes items of order number, line number, start date of the construction period of the order work, end date of the construction period of the order work, and order amount, and these pieces of information are associated with each other. The order number is an identification number of the order work. The line number is a number attached to the beginning of a line, and is, for example, a number indicating a specified label. The start date and end date of the construction period of the order work are expressed as year, month, and day. The order amount is the total amount related to the order work.

Figure 3 is a diagram showing an example of calendar data. Calendar data 106b is data that includes dates and business days assigned to the dates. For example, as shown in Figure 3, calendar data 106b includes items for year and month and business day counts, and these pieces of information are associated with each other. Year and month are the dates for each month. Business day counts are the number of business days in a given month.

Figure 4 is a diagram showing an example of progress data. Note that the progress data 106c shown in Figure 4 is, for example, data as of March 2022. As shown in Figure 4, the progress data 106c includes items such as order number, line number, accounting year and month, and progress rate, and these pieces of information are associated with each other. The order number and line number are the same as those in the purchase order data 106a. The accounting year and month are the year and month in the monthly settlement. The progress rate is a value indicating the proportion of progress of the purchase order work, and is expressed as a percentage.

Figure 5 is a diagram showing an example of progress-based purchase data. Note that the progress-based purchase data 106d shown in Figure 5 is also data as of March 2022, for example. As shown in Figure 5, the progress-based purchase data 106d includes items such as order number, line number, accounting year and month, accounting date, order amount, and progress-based purchase amount, and these pieces of information are associated with each other. The order number, line number, and accounting year and month are the same as those in the progress data 106c. The accounting date is the date on which the progress-based purchase amount, which will be described later, was accounted for. The order amount is the same as those in the order data 106a. The progress-based purchase amount is a purchase amount that corresponds to the progress rate of the progress data 106c.

Next, referring back to FIG. 1, the control unit 102 will be described. The control unit 102 is a CPU or the like that provides overall control of the accounting management device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

As information processing, the control unit 102 executes accounting processing based on various data stored in the memory unit 106. As accounting processing, the control unit 102 executes, for example, processing to automatically calculate the progress rate of an order task, and processing to calculate the orderer's progress-based purchase price for a specified elapsed period according to the automatically calculated progress rate.

Specific examples of the processing performed by the control unit 102 are described in detail below in [2. Specific examples of processing].

2. Specific examples of processing
Here, a specific example of the process executed by the accounting management device 100 will be described with reference to FIG. 2 to FIG. 7. FIG. 6 is a diagram showing an example of a flowchart related to the accounting management method, and FIG. 7 is a diagram showing an example of a subcontract progress registration screen. As shown in FIG. 6, in the accounting management device 100, a process for automatically calculating the progress rate of an order work is executed in the subcontract progress registration process (step S1). The subcontract progress registration process is a process for registering information on the order work of a supplier. In the subcontract progress registration process, the control unit 102 displays the subcontract progress registration screen M shown in FIG. 7 on the monitor 114. As shown in FIG. 7, the items registered in the subcontract progress registration screen M include the contract specification number, contract specification abbreviation, supplier, order number, start date and end date of the construction period of the order work, order date, previous month's progress (progress rate up to the previous month), current month's progress (progress rate for the current month), order amount, accounted amount, and current month's estimated accounted amount. In the outsourcing progress registration process, the control unit 102 registers each item of the outsourcing progress registration screen M based on various data stored in the memory unit 106 and data input via the input device 112, etc.

Here, the control unit 102 automatically calculates the progress rate for each month based on the order data 106a and calendar data 106b. The calculation of the progress rate is performed by inputting an input operation on the progress rate set button B on the outsourcing progress registration screen M via the input device 112. When calculating the progress rate, the control unit 102 obtains the total number of business days from the start date to the end date of the construction period of the ordered work based on the order data 106a and calendar data 106b, and also obtains the number of business days in the elapsed period when the start date of the construction period has elapsed to a specified date. The control unit 102 then calculates the ratio of the number of business days in the elapsed period to the total number of business days as the progress rate of the ordered work.

Below, we will specifically explain the calculation of the progress rate with reference to Figures 2 and 3. Here, we will explain the case where the elapsed period for an order task with order number "H001" as of December 2021 is from the start date of the order task's construction period (2021/12/01) to the last day of December. In addition, for the sake of simplicity, all dates below are the last days of the month.

When button B is operated, the control unit 102 obtains the total number of business days from the start date (2021/12/01) to the end date (2022/2/28) of the order work period. The total number of business days is 55 days, which is the sum of the 19th of December 2021, the 18th of January 2022, and the 18th of February 2022. The control unit 102 also obtains the number of business days from the start date (2021/12/01) of the order work period to the last day of December. The business day of the elapsed period is the 19th of December 2021. The control unit 102 calculates 19/(19+18+18) as the ratio of the number of business days in the elapsed period to the total number of business days, and calculates 34.545% as a percentage. The control unit 102 then registers the calculated progress rate in the corresponding month (2021/12) of the progress data 106c, and displays it in the current month's progress on the outsourcing progress registration screen M.

Referring again to FIG. 6, after executing step S1, the control unit 102 determines whether the construction period of the ordered work (the period from the start date to the end date) crosses the settlement month (fiscal year) (step S2). The settlement month is, for example, the month of the final settlement, for example, March. In step S2, if the control unit 102 determines that the construction period of the ordered work does not cross the settlement month (step S2: No), it adopts the automatically calculated progress rate (step S3). Then, after executing step S3, the control unit 102 executes the cost calculation process (step S4).

The control unit 102 performs cost calculations related to ordering operations in the cost calculation process. The cost calculation process is a process for tallying up the actual costs incurred in the ordering operation.

On the other hand, when the control unit 102 determines in step S2 that the construction period of the ordered work crosses the settlement month (step S2: Yes), it acquires the progress rate provided by the supplier (progress rate at the time of settlement) (step S5). When the construction period of the ordered work crosses the settlement month, the progress rate provided by the supplier is used to record an accurate progress-based purchase amount in the settlement month. The progress rate provided by the supplier is, for example, the accounting year and month (2022/03) shown in FIG. 4, which is 78%. When the control unit 102 acquires the progress rate in step S5, it adopts the acquired progress rate (step S6). In step S6, the control unit 102 registers the acquired progress rate in the corresponding settlement month (2021/03) of the progress data 106c. After executing step S6, the control unit 102 proceeds to step S4 and executes the cost calculation process (step S4).

After executing step S4, the control unit 102 determines whether the purchase amount for the current month has been recorded (step S7). If the control unit 102 determines that the purchase amount for the current month has not been recorded (step S7: No), the control unit 102 executes a calculation process for the progress-based purchase amount based on the progress rate adopted in step S3 or step S6 (step S8).

In the calculation process of the progress-based purchase amount, a progress-based purchase amount corresponding to the progress rate is calculated based on the adopted progress rate and the order amount of the order data 106a. Specifically, in the calculation process of the progress-based purchase amount, the control unit 102 calculates the progress-based purchase amount by multiplying the order amount by the progress rate. As illustrated in the progress-based purchase data 106d of FIG. 5, the progress-based purchase amount (6,909,091) recorded on the recording date of "2021/12/31" is calculated by multiplying the order amount (20,000,000) by the progress rate (34.545%). The control unit 102 then registers the calculated progress-based purchase amount in the corresponding month (2022/03) of the progress-based purchase data 106d.

On the other hand, if the control unit 102 determines in step S7 that the purchase amount for the current month has been recorded (step S7: Yes), a return of the progress-based purchase amount is created (step S9). An example of step S9 will be described later.

After executing step S8 or step S9, the control unit 102 ends the series of processes related to the accounting management method.

However, when the construction period of an ordered work crosses over into the settlement month, the progress-based purchase amount after settlement may fall below the progress-based purchase amount at the time of settlement due to a change in the end date of the construction period of the ordered work or a change in the order amount. In this case, the control unit 102 corrects the progress rate so that the progress-based purchase amount after settlement does not fall below the progress rate. The correction of the progress rate is performed in step S1 of FIG. 6.

Below, the correction of the progress rate will be explained with reference to Figures 2 to 5 and Figures 8 to 10. Figures 8 to 10 show the order data 106a, progress data 106c, and progress-based purchase data 106d as of April 2022. As shown in Figures 2 and 8, for order number "H002", the end date of the work period for the order work was changed from "2022/04/30" to "2022/05/31" in April 2022, and the order amount was changed from "8,000,000" to "9,000,000". In this case, the progress rate for April 2022 is "70.690%" as calculated in step S1, which is lower than the progress rate obtained from the supplier in March 2022 (progress rate at the time of settlement: 80.000%).

The control unit 102 calculates the progress-basis purchase amount (6,400,000) at the time of settlement (as of March 2022) based on the progress rate (80.000%) and the order amount (8,000,000) obtained from the supplier. The control unit 102 also calculates the progress-basis purchase amount (6,362,100) as of April 2022 based on the calculated progress rate (70.690%) and the order amount (9,000,000). The control unit 102 then compares the progress-based purchase amount at the time of settlement (6,400,000) with the progress-based purchase amount as of April 2022 (6,362,100), and if the progress-based purchase amount as of April 2022 (6,362,100) is lower than the progress-based purchase amount at the time of settlement (6,400,000), it corrects the progress rate (70.690%) so that the progress-based purchase amount (6,362,100) is equal to or greater than the progress-based purchase amount at the time of settlement (6,400,000).

When correcting the progress rate, the control unit 102 calculates the remaining order amount (2,600,000) by subtracting the purchase amount based on the progress at the time of settlement (6,400,000) from the order amount (9,000,000) as of April 2022. The control unit 102 then obtains the total number of business days (19 + 17 = 36) in the remaining construction period from the date immediately after the settlement (2022/04/01) to the end date of the construction period (2022/05/31) based on the calendar data 106b. The control unit 102 also obtains the number of business days (19) in the remaining elapsed period from the date immediately after the settlement (2022/04/01) to April 2022. The control unit 102 then calculates 19/(19+17) as the ratio of the number of business days in the remaining elapsed period to the total number of business days, and calculates a percentage of 52.778%.

The control unit 102 multiplies the remaining order amount (2,600,000) by the progress rate for the remaining elapsed period (52.778%) to calculate the progress-based purchase amount for the remaining elapsed period (1,372,228). The control unit 102 then adds the progress-based purchase amount for the calculated remaining elapsed period (1,372,228) to the progress-based purchase amount at the time of settlement (6,400,000) to calculate the post-settlement progress-based purchase amount (7,772,228: post-settlement progress-based purchase amount). The control unit 102 then calculates the ratio of the post-settlement progress-based purchase amount (7,772,228) to the order amount (9,000,000) as the corrected progress rate (86.358%). The control unit 102 updates the calculated corrected progress rate to the corresponding month (2022/04) of the progress data 106c.

Next, referring to Figures 8 to 10, the reversal process of the progress-based purchase amount for step S9 in Figure 6 will be described. For the ordering work with order number "H001", since the end date of the construction period of the ordering work is "2022/04/30" as of April 2022, the order amount (22,000,000) is recorded as the purchase amount for April 2022. Therefore, in step S9, the control unit 102 creates the cumulative amount (17,160,000) of the progress-based purchase amount from the start month of the construction period of the ordering work (2021/12) to the month before the end of the construction period of the ordering work (2022/03) as a reversal (negative) of the progress-based purchase amount. The control unit 102 then registers the created progress-based purchase amount refund (-17,160,000) in the corresponding month (2022/04) of the progress-based purchase data 106d.

As described above, according to this embodiment, the progress rate of ordering operations can be automatically calculated, so that the progress-based purchase amount according to the progress rate can be quickly calculated and recorded at the monthly closing.

In addition, according to this embodiment, when the construction period of an order-making job crosses over into the accounting period, the progress-based purchase amount according to the automatically calculated progress rate will be equal to or greater than the progress-based purchase amount at the time of accounting, so that the progress-based purchase amount after accounting can be aligned with the progress-based purchase amount at the time of accounting.

In addition, according to this embodiment, the progress rate can be appropriately corrected, so that the progress-based purchase amount after settlement can be set to an appropriate amount.

[3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the accounting management 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, the processing functions of the accounting management device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting management device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) to work with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the accounting management device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The accounting management 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 any peripheral device is connected. The accounting management device 100 may also be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

This invention is useful in the IT and construction industries, where long-term work is ordered from suppliers and revenue is recognized according to the progress rate.

100 Accounting management device 102 Control unit 104 Communication interface unit 106 Storage unit
106a Order data
106b Calendar data
106c Progress Data
106d Progress-based purchase data 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

An accounting management device including a control unit that calculates a purchase amount of an order source for a predetermined period of time from an order amount associated with an order task according to a progress of the order task that the order source has placed with a supplier,
The system is capable of accessing order data including a construction period and an order amount of the order, and calendar data including a date and a business day assigned to the date;
The control unit is
Based on the construction period and the calendar data of the order data, the number of all business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a specified date are obtained;
Calculating a ratio of the number of business days in the elapsed period to the number of all business days as a progress rate of the order processing;
An accounting management device that calculates a progress-based purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data. The control unit is
Determine whether the construction period crosses a fiscal year end;
When it is determined that the construction period crosses a fiscal year end, a progress rate at the time of the fiscal year end is obtained, which is the progress rate at the time of the fiscal year end provided by the supplier;
Calculating a settlement-time progress-based purchase amount, which is the progress-based purchase amount at the time of settlement, based on the settlement-time progress rate and the order amount of the order data;
The calculated purchase amount based on the percentage of completion at the time of settlement is compared with the purchase amount based on the percentage of completion calculated after the settlement,
2. The accounting management device according to claim 1, wherein, when the progress-based purchase amount becomes lower than the settlement-time progress-based purchase amount, the progress rate is corrected so that the progress-based purchase amount becomes equal to or greater than the settlement-time progress-based purchase amount. The control unit, in correcting the progress rate,
Calculate the remaining order amount by subtracting the settlement-time progress-based purchase amount from the order amount;
The number of all business days in the remaining construction period from the date immediately after the settlement to the end date of the construction period, and the number of business days in the remaining elapsed period when the date immediately after the settlement has elapsed to a specified date are obtained,
Calculate the ratio of the number of business days in the remaining elapsed period to the number of all business days in the remaining construction period as the progress rate in the remaining elapsed period;
multiplying the remaining order amount by the progress rate for the remaining elapsed period to calculate the progress-based purchase amount for the remaining elapsed period;
The progress-based purchase amount for the calculated remaining elapsed period is added to the settlement-time progress-based purchase amount to calculate a post-settlement progress-based purchase amount, which is the progress-based purchase amount after the settlement;
3. The accounting management device according to claim 2, wherein the corrected progress rate is calculated as a ratio of the post-closing progress-basis purchase amount to the order amount. 1. An accounting management method for calculating a purchase amount of an order source for a predetermined period of time from an order amount associated with an order task according to progress of the order task that the order source has placed with a supplier, comprising:
Order data including the construction period of the order work and the order amount, and calendar data including a date and a business day assigned to the date are used,
Based on the construction period and the calendar data of the order data, the number of all business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a specified date are obtained;
Calculating a ratio of the number of business days in the elapsed period to the number of all business days as a progress rate of the order processing;
An accounting management method in which an accounting management device having a control unit calculates a progress-based purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data. An accounting management program that causes an accounting management device having a control unit to execute an accounting management method that calculates a purchase amount of an ordering party over a predetermined elapsed period from an order amount associated with an ordering task in accordance with progress of an ordering task that the ordering party has placed with a supplier, the accounting management method comprising:
Order data including the construction period of the order work and the order amount, and calendar data including a date and a business day assigned to the date are used,
Based on the construction period and the calendar data of the order data, the number of all business days in the construction period and the number of business days in the elapsed period from the start date of the construction period to a specified date are obtained;
Calculating a ratio of the number of business days in the elapsed period to the number of all business days as a progress rate of the order processing;
An accounting management program that causes the accounting management device to calculate a progress-based purchase amount, which is the purchase amount corresponding to the progress rate, based on the calculated progress rate and the order amount of the order data.

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