JP7029929B2 - Cost accounting equipment, cost accounting method, and cost accounting program - Google Patents

Description

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

Patent Document 1 discloses a configuration in which transaction data to be canceled can be specified and offset by creating reverse journal data in order to cancel any transaction desired by the user in the journal.

Japanese Unexamined Patent Publication No. 2005-234734

However, in the invention described in Patent Document 1, the configuration for recording provisional costs is not described, and there is a problem that it is not possible to create reversal journal data for canceling the journal data recorded as provisional costs at the beginning of the next month. was there.

The present invention has been made in view of the above problems, and the journal entry recorded as provisional cost can be canceled at the beginning of the following month, and the amount obtained by evaluating the final expected cost can be recorded as provisional cost every month after sales. It is intended to provide a costing device, a costing method, and a costing program.

In order to solve the above-mentioned problems and achieve the object, the cost accounting device according to the present invention is a cost accounting device including a storage unit and a control unit, and the storage unit stores journal data. The control unit includes data storage means, the cost incurred at the time of sales, and the undelivered cost at the time of invoice undelivered and the estimated sales cost expected to be incurred in the future. Based on the sales time setting method that sets the temporary cost at sales and the invoice data acquired in the sales month, the sales month incurred cost that is the incurred cost after the sales time in the sales month, and the invoice that is the order backlog Calculate the cumulative undelivered cost of the sales month and the cumulative estimated cost of the sales month that are expected to occur in the future, and the cumulative cost incurred at the time of sales, the cost incurred in the sales month, and the cumulative unreached cost in the sales month and the above. Sales month journalizing means that creates journal data related to sales month provisional costs including the cumulative estimated cost of sales month and stores the journal data in the journal data storage means, and the cumulative non-achievement created in the previous month at the beginning of the month. Cancellation journal means for creating reversal data for canceling journal data related to costs and the cumulative estimated cost and storing the reversal data in the journal data storage means, and acquisition in each month after the sales month. Based on the invoice data that was created, the incurred cost for the current month, the cumulative undelivered cost for the invoice that is left undelivered for the current month, and the cumulative estimated cost for the current month that is expected to be incurred in the future are calculated. , The monthly provisional cost including the current month incurred cost and the cumulative undelivered cost of the current month and the cumulative estimated cost of the current month, and the journal data is stored in the journal data storage means. It is characterized by having a journalizing means.

Further, in the cost recording device according to the present invention, the monthly journalizing means calculates the cost incurred in the current month based on the invoice data acquired in the current month in each month after the sales month, and the cost is incurred in the current month. If the cost is less than the cumulative unreached cost of the previous month, the cumulative unreached cost of the current month is calculated by subtracting the accumulated cost of the current month from the cumulative unreached cost of the previous month, and the accumulated unreached cost of the current month and the cumulative unreached cost of the current month are calculated. It is characterized in that journal data relating to the monthly provisional cost including the reached cost and the cumulative estimated cost of the current month is created and the journal data is stored in the journal data storage means.

Further, in the cost recording device according to the present invention, the monthly journalizing means calculates the cost incurred in the current month based on the invoice data acquired in the current month in each month after the sales month, and the cost is incurred in the current month. If the cost is higher than the cumulative unreached cost of the previous month and less than the total amount of the cumulative unreached cost of the previous month and the cumulative estimated cost of the previous month, the cumulative unreached cost of the previous month is calculated from the cost incurred in the current month. Calculate the subtracted additional cost, set the cumulative undelivered cost for the current month to 0, calculate the cumulative estimated cost for the current month obtained by subtracting the current month's incurred cost from the total amount, and calculate the current month's incurred cost including the additional cost, and It is characterized in that journal data relating to the monthly provisional cost including the cumulative undelivered cost of the current month and the cumulative estimated cost of the current month is created and the journal data is stored in the journal data storage means.

Further, in the cost recording device according to the present invention, the monthly journalizing means calculates the cost incurred in the current month based on the invoice data acquired in the current month in each month after the sales month, and the cost is incurred in the current month. If the cost is greater than the sum of the cumulative unreached cost of the previous month and the cumulative estimated cost of the previous month, the additional cost is calculated by subtracting the cumulative unreached cost of the previous month from the cost incurred in the current month, and the cumulative unreached cost of the current month is calculated. With respect to the monthly provisional cost including the current month's incurred cost including the additional cost, and the current month's cumulative undelivered cost and the current month's cumulative estimated cost, where the reached cost is 0 and the cumulative estimated cost for the current month is 0. It is characterized in that journal data is created and the journal data is stored in the journal data storage means.

Further, the cost accounting device according to the present invention is characterized in that the monthly journalizing means further sets the cumulative estimated cost of the current month to 0 when the current month is the closing month.

Further, in the cost recording device according to the present invention, the monthly journalizing means further accumulates the cost incurred at the time of sales, the cost incurred in the month of sales, and the cost incurred in each month after the sales month. It is characterized in that the cumulative incurred cost of the current month is calculated by summing up and the cumulative incurred cost of the current month is stored in the journal data storage means.

Further, in the cost recording device according to the present invention, the sales month journalizing means further includes the final forecast cost of the sales month, which is the sum of the sales incurred cost, the sales month incurred cost, and the sales month provisional cost. The final arrangement cost for the sales month, which is the sum of the incurred cost at the time of sales, the incurred cost for the sales month, and the cumulative undelivered cost for the sales month, is calculated, and the final expected cost for the sales month and the final arrangement for the sales month. It is characterized in that the cost is stored in the journal data storage means.

Further, in the cost recording device according to the present invention, the monthly journalizing means further, in each month after the sales month, the final of the current month, which is the sum of the cumulative incurred cost of the current month and the monthly provisional cost of the current month. Calculate the final expected cost of the current month, which is the sum of the expected cost and the cumulative incurred cost of the current month and the cumulative undelivered cost of the current month, and the final expected cost of the current month and the final arranged cost of the current month as the journal entry. It is characterized in that it is stored in a data storage means.

Further, in the cost recording device according to the present invention, the sales-time setting means further includes the final expected cost at the time of sales, which is the sum of the sales-time incurred cost and the sales-time provisional cost, and the sales-time incurred cost. It is characterized in that the final arrangement cost at the time of sales is calculated by totaling the undelivered cost at the time of sales.

Further, the cost recording method according to the present invention is a cost recording method for causing a cost recording device including a storage unit and a control unit to execute the cost recording method, wherein the storage unit is a journal data storage means for storing journal data. At the time of sales, including the cost incurred at the time of sales, the undelivered cost at the time of invoice undelivered, and the estimated sales cost expected to occur in the future, which are executed by the control unit. Based on the sales time setting step to set the provisional cost and the invoice data acquired in the sales month, the sales month incurred cost, which is the incurred cost after the sales time in the sales month, and the invoice not reached in the order backlog. Calculate the cumulative undelivered cost of the sales month and the cumulative estimated cost of the sales month that is expected to occur in the future, the cost incurred at the time of sales, the cost incurred in the sales month, and the cumulative unreached cost and the sales month in the sales month. A sales month journal entry step that creates journal data for a sales month provisional cost including the cumulative estimated cost of and stores the journal data in the journal data storage means, and at the beginning of the month, the cumulative undelivered cost created in the previous month and A cancellation journal step that creates reversal data for canceling journal data related to the cumulative estimated cost and stores the reversal data in the journal data storage means, and billing acquired in the current month in each month after the sales month. Based on the written data, the current month's incurred cost, which is the current month's incurred cost, the current month's cumulative undelivered cost for which the invoice has not been reached, and the cumulative estimated cost for the current month, which is expected to be incurred in the future, are calculated. A monthly journal entry step that creates journal data for monthly provisional costs that include the costs incurred for the current month and the cumulative undelivered costs for the current month and the cumulative estimated costs for the current month, and stores the journal data in the journal data storage means. And is characterized by including.

Further, the cost recording program according to the present invention is a cost recording program for causing a cost recording device including a storage unit and a control unit to execute, and the storage unit is a journal data storage means for storing journal data. In the control unit, the cost incurred at the time of sales, and the provisional cost at sales including the undelivered cost at the time of invoice undelivered and the estimated sales cost expected to be incurred in the future. Based on the sales time setting step to set, and the invoice data acquired in the sales month, the sales month incurred cost, which is the incurred cost after the sales time in the sales month, and the sales month in which the invoice is not reached, which is the backlog of the order. Calculate the cumulative undelivered cost and the cumulative estimated cost for the sales month that is expected to occur in the future, and calculate the cumulative cost incurred at the time of sales, the cost incurred in the sales month, and the cumulative undelivered cost in the sales month and the cumulative cost in the sales month. A sales month journal entry step that creates journal data for a sales month provisional cost including an estimated cost and stores the journal data in the journal data storage means, and at the beginning of the month, the cumulative undelivered cost and the cumulative cost created in the previous month. A cancellation journal step that creates reversal data for canceling journal data related to expected costs and stores the reversal data in the journal data storage means, and invoice data acquired in the current month in each month after the sales month. Based on, the current month's incurred cost, which is the current month's incurred cost, the current month's cumulative undelivered cost for which the invoice has not been reached, and the current month's cumulative estimated cost, which is expected to be incurred in the future, are calculated. A monthly journal entry step that creates journal data for the cost and the monthly provisional cost including the cumulative undelivered cost for the current month and the cumulative estimated cost for the current month and stores the journal data in the journal data storage means. Is characterized by executing.

According to the present invention, in an industry such as a construction industry, an advertising industry, or an IT service industry, in which an outsourcing request is made to a cooperating company, the invoice has not been delivered in the month of sales, and the invoice arrives in the following month or later. Even if the cost is recorded after that, the provisional cost can be recorded in the same month as the sales month, which has the effect of balancing the cost of sales.

FIG. 1 is a block diagram showing an example of the configuration of a cost accounting device. FIG. 2 is a flowchart showing an example of processing of the cost recording device in the present embodiment. FIG. 3 is a diagram showing an example of cost recording processing in the present embodiment. FIG. 4 is a diagram showing an example of cost recording processing in the present embodiment. FIG. 5 is a diagram showing an example of cost recording processing in the present embodiment. FIG. 6 is a diagram showing an example of cost recording processing in the present embodiment. FIG. 7 is a diagram showing an example of cost recording processing in the present embodiment. FIG. 8 is a diagram showing an example of cost recording processing 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, the outline of the present invention will be described.

In the past, when entering provisional journals, the amount of the order backlog was aggregated outside the system, but it took time to grasp the gross profit in management accounting. In addition, in the past, it was necessary to manage the target project separately for the breakdown as evidence of provisional cost accounting.

Therefore, in the present embodiment, it is possible for the cost manager to approve the cost that has not been invoiced due to the backlog of the order at the time of sales and the cost that is scheduled to be incurred in the future, and to record the provisional cost. Further, in the present embodiment, in the case of monthly settlement, it is possible to record the journal with the final expected cost as the cost of sales every month and record the cancellation journal at the beginning of the next month.

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

The cost accounting device 100 is a commercially available desktop personal computer. The cost recording device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable type such as a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, or a tablet personal computer. It may be an information processing device.

The cost accounting 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 cost accounting apparatus 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the cost accounting 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 cost accounting 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 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. The storage unit 106 includes an order data file 106a and a journal data file 106b.

The order data file 106a stores order data including the order amount (contract amount). Here, the order data may include a project number, a project subject, a customer name, a contract detail number, an order date, a period, a cost item name and / or a budget amount and the like.

The journal data file 106b stores the journal data. Here, the journal data file 106b may store cumulative incurred costs, final expected costs and / or final arranged costs.

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, a keyboard, a mouse, and a microphone, as well as 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 comprehensively controls the cost accounting 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 sales time setting unit 102a, a sales month journal unit 102b, a cancellation journal unit 102c, and a monthly journal unit 102d.

At the time of sales, the sales time setting unit 102a sets the cost incurred at the time of sales, and the provisional cost at the time of sales including the undelivered cost at the time of invoice undelivered and the estimated sales cost expected to occur in the future. Set. Here, the sales time setting unit 102a may further store the sales time incurred cost, the sales time undelivered cost, and the sales time estimated cost in the journal data file 106b. Further, the sales time setting unit 102a further determines the final expected cost at the time of sales, which is the sum of the costs incurred at the time of sales and the provisional cost at the time of sales, and the cost at the time of sales, which is the sum of the costs incurred at the time of sales and the undelivered cost at the time of sales. The final arrangement cost may be calculated. Further, the sales time setting unit 102a may further store the final expected cost at the time of sales and the final arrangement cost at the time of sales in the journal data file 106b. Further, the sales time setting unit 102a may create journal data related to the costs incurred at sales at the time of sales and store the journal data in the journal data file 106b.

Based on the invoice data acquired in the sales month, the sales month journal entry unit 102b accumulates the sales month incurred cost, which is the incurred cost after the sales in the sales month, and the sales month in which the invoice is not reached, which is the backlog of the order. Calculates the undelivered cost and the cumulative estimated cost of the sales month that is expected to occur in the future, and the sales including the cost incurred at the time of sales, the cost incurred in the month of sales, and the cumulative undelivered cost of the sales month and the cumulative estimated cost of the sales month. Journal data related to monthly provisional cost is created, and the journal data is stored in the journal data file 106b. Here, the sales month journal entry unit 102b further includes the final forecast cost of the sales month, which is the sum of the sales incurred cost, the sales month incurred cost, and the sales month provisional cost, and the sales incurred cost, the sales incurred cost, and the sales. The final purchase cost of the sales month, which is the sum of the cumulative undelivered costs of the month, may be calculated, and the final expected cost of the sales month and the final purchase cost of the sales month may be stored in the journal data file 106b. Further, the sales month journalizing unit 102b may calculate the cumulative incurred cost in the sales month, which is the sum of the incurred cost at the time of sales and the incurred cost in the sales month.

At the beginning of the month, the cancellation journal unit 102c creates reversal data for canceling the journal data related to the cumulative undelivered cost and cumulative estimated cost (monthly sales tentative cost or monthly tentative cost) created in the previous month. The data is stored in the journal data file 106b. Here, the cancellation journal unit 102c creates transfer journal data for canceling (transferring) the journal data related to the cumulative undelivered cost, the cumulative estimated cost, the monthly provisional cost of sales, or the monthly provisional cost, and journalizes the transfer journal data. It may be stored in the data file 106b.

In each month after the sales month, the monthly journal entry unit 102d accumulates the current month's incurred cost, which is the current month's incurred cost, and the invoice undelivered, which is the remaining order, based on the invoice data acquired in the current month. Calculate undelivered costs and cumulative estimated costs for the current month that are expected to occur in the future, and create journal data for the costs incurred for the current month and monthly provisional costs that include the cumulative undelivered costs for the current month and the cumulative estimated costs for the current month. , The journal data is stored in the journal data file 106b. Here, the monthly journal unit 102d calculates the cost incurred in the current month based on the invoice data acquired in the current month in each month after the sales month, and the cost incurred in the current month is less than the cumulative undelivered cost in the previous month. , Calculate the cumulative unreached cost of the current month by subtracting the cost incurred in the current month from the cumulative undelivered cost of the previous month, and the monthly provisional cost including the accumulated invoiced cost of the current month and the cumulative unreached cost of the current month and the cumulative estimated cost of the current month. Journal data may be created and the journal data may be stored in the journal data file 106b.

In addition, the monthly journal entry unit 102d calculates the cost incurred in the current month based on the invoice data acquired in the current month in each month after the sales month, and the cost incurred in the current month is higher than the cumulative undelivered cost in the previous month. If it is less than the total amount of the cumulative undelivered cost of the previous month and the cumulative estimated cost of the previous month, the additional cost obtained by subtracting the cumulative unreached cost of the previous month from the cost incurred in the current month is calculated, and the cumulative unreached cost of the current month is set to 0. , Calculate the cumulative estimated cost for the current month by subtracting the accumulated cost for the current month from the total amount, and for the current month's invoiced cost including the additional cost, and the monthly provisional cost including the cumulative undelivered cost for the current month and the cumulative estimated cost for the current month. Journal data may be created and the journal data may be stored in the journal data file 106b. In addition, the monthly journal entry unit 102d calculates the cost incurred in the current month based on the invoice data acquired in the current month in each month after the sales month, and the cost incurred in the current month is the cumulative undelivered cost of the previous month and the previous month. If it is larger than the total amount with the cumulative estimated cost, the additional cost is calculated by subtracting the cumulative unreached cost of the previous month from the cost incurred in the current month, the cumulative unreached cost of the current month is set to 0, the cumulative estimated cost of the current month is set to 0, and added. Journal data related to the current month incurred cost including the cost and the monthly provisional cost including the current month's cumulative undelivered cost and the current month's cumulative estimated cost may be created and the journal data may be stored in the journal data file 106b.

Further, if the current month is the closing month, the monthly journalizing unit 102d may set the cumulative estimated cost of the current month to 0. Further, the monthly journalizing unit 102d further calculates the cumulative incurred cost for the current month, which is the sum of the incurred cost at the time of sales, the incurred cost in the month of sales, and the accumulated amount of the incurred cost in the current month for each month after the sales month. The cumulative costs incurred for the current month may be stored in the journal data file 106b. In addition, the monthly journal entry unit 102d further, in each month after the sales month, the final expected cost of the current month, which is the sum of the cumulative incurred cost of the current month and the monthly provisional cost of the current month, and the cumulative incurred cost of the current month and the current month. The final expected cost of the current month and the final expected cost of the current month may be stored in the journal data file 106b by calculating the final arranged cost of the current month by adding the cumulative undelivered costs of the current month. The monthly journal entry unit 102d is calculated by "cumulative cost of the current month = estimated amount at the end of the previous month + estimated amount at the time of sales + expected adjustment amount at the time of sales + expected adjustment amount-cumulative amount of non-ordered cost of the current month-additional cost of the current month". You may.

[3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 2 to 8.

[Cost accounting]
Here, an example of the cost recording process in the present embodiment will be described with reference to FIG. FIG. 2 is a flowchart showing an example of processing of the cost recording device 100 in the present embodiment.

As shown in FIG. 2, the sales time setting unit 102a creates journal data related to the cost incurred at sales based on the order data stored in the order data file 106a at the time of sales, and the journal data is used as the journal data file 106b. Set the temporary cost at sales including the cost incurred at the time of sales and the undelivered cost at the time of invoice undelivered and the estimated sales cost expected to occur in the future, and occur at the time of sales. The final expected cost at sales, which is the sum of the cost and the provisional cost at sales, and the final arrangement cost at sales, which is the sum of the costs incurred at sales and the undelivered cost at sales, are calculated, and the costs incurred at sales and sales are calculated. The undelivered cost, the estimated cost at sales, the final expected cost at sales, and the final arrangement cost at sales are stored in the journal data file 106b (step SA-1).

Then, the sales month journal entry unit 102b is based on the invoice data acquired in the sales month from the cooperating company that requested the outsourcing, and the sales month incurred cost, which is the incurred cost after the sales time in the sales month, and the invoice that is the order backlog. Calculate the cumulative undelivered cost of the sales month that has not been reached and the cumulative estimated cost of the sales month that is expected to occur in the future. Create journal data related to the provisional cost for sales month including the cumulative estimated cost of Calculate the final estimated cost of the sales month and the final estimated cost of the sales month, which is the sum of the cost incurred at the time of sales, the cost incurred in the month of sales, and the cumulative unachieved cost of the sales month. The ordering cost is stored in the journal data file 106b (step SA-2).

Then, at the beginning of the month, the cancellation journal unit 102c creates reversal data for canceling the journal data related to the cumulative undelivered cost and the cumulative expected cost created in the previous month, and stores the reversal data in the journal data file 106b. (Step SA-3).

Then, in each month after the sales month, the monthly journalizing unit 102d is based on the invoice data acquired in the current month, the incurred cost in the current month, the incurred cost in the current month, and the invoice undelivered in the remaining order. Calculate the cumulative undelivered cost and the cumulative estimated cost of the current month that are expected to occur in the future, and the journal data related to the monthly incurred cost and the monthly provisional cost including the cumulative undelivered cost of the current month and the cumulative estimated cost of the current month. Created, store the journal data in the journal data file 106b, and add up the cost incurred at the time of sales, the cost incurred in the month of sales, and the accumulated cost of the current month in each month after the sales month. Is calculated, and the final expected cost of the current month, which is the sum of the cumulative incurred cost of the current month and the monthly provisional cost of the current month, and the final arrangement cost of the current month, which is the sum of the cumulative incurred cost of the current month and the cumulative undelivered cost of the current month. Is calculated, and the final expected cost of the current month and the final arrangement cost of the current month are stored in the journal data file 106b (step SA-4).

Then, the control unit 102 determines whether or not the cost completion instruction has been input by the user via the input device 112 (step SA-5).

Then, when the control unit 102 determines that the cost completion instruction has not been input by the user via the input device 112 (step SA-5: No), the control unit 102 shifts the process to step SA-3.

On the other hand, when the control unit 102 determines that the cost completion instruction has been input by the user via the input device 112 (step SA-5: Yes), the control unit 102 shifts the process to step SA-6.

Then, the control unit 102 determines whether or not there is a balance in the cumulative undelivered cost and / or the cumulative estimated cost of the current month (step SA-6).

Then, when the control unit 102 determines that there is no balance in the cumulative undelivered cost and / or the cumulative estimated cost of the current month (step SA-6: No), the control unit 102 ends the process.

Then, when the control unit 102 determines that there is a balance in the cumulative undelivered cost and / or the cumulative estimated cost of the current month (step SA-6: Yes), the control unit 102 shifts the process to step SA-7.

Then, the cancellation journal unit 102c creates transfer journal data for canceling the journal data related to the monthly provisional cost of the current month, stores the transfer journal data in the journal data file 106b (step SA-7), and ends the process. do.

Here, the details of the cost recording process in the present embodiment will be described with reference to FIGS. 3 to 8.

First, a specific example of the cost recording process in the present embodiment will be described with reference to FIGS. 3 to 8. 3 to 8 are diagrams showing an example of cost recording processing in the present embodiment.

As shown in FIG. 3, in the present embodiment, the order data (construction number, contract amount (¥ 100,000), execution budget (¥ 100,000) stored in the order data file 106a at the time of sales in the sales month (July). 80,000), and the incurred cost is transferred from the unfinished construction expenditure to the completed cost (the cost of sales is transferred to the provisional cost) based on the volume assessment and the incurred cost including direct cost and direct labor cost (¥ 50,000). (Transfer of accounts payable to construction accounts payable)), journal data is created, and the journal data is stored in the journal data file 106b.

Then, as shown in FIG. 3, in the present embodiment, based on the order data stored in the order data file 106a, the user of the engineering department predicts the construction and / or the contract unit via the input device 112 in the future. The undelivered cost at sales (¥ 30,000), which is the undelivered cost of the invoice, and the estimated cost at sales (¥ 10,000), which is the expected cost to be incurred in the future, are entered. If so, set the incurred cost (at the time of sales) and the provisional cost at the time of sales including the undelivered cost at the time of sales and the estimated cost at the time of sales, and the total of the incurred cost (at the time of sales) and the provisional cost at the time of sales at the time of sales. Calculate the final expected cost at the time of sales, and the final arrangement cost at the time of sales, which is the sum of the cost incurred (at the time of sales) and the cost not reached at the time of sales. The cost, the final expected cost at the time of sales, and the final arrangement cost at the time of sales are stored in the journal data file 106b. Then, as shown in FIG. 3, in the present embodiment, the construction completion report data is created by inputting the landing forecast to be applied in the future for each budget work type by the user of the engineering department via the input device 112. There is.

Then, as shown in FIG. 3, in the present embodiment, since the invoice data is not acquired in the sales month (July) on July 31, the incurred cost (at the time of sales) is the cumulative incurred cost in the sales month. Set to, set the undelivered cost at sales to the cumulative unachieved cost of the sales month, set the estimated sales cost to the cumulative estimated cost of the sales month, and set the cumulative accrual cost of the sales month and the cumulative unachieved cost of the sales month. And create journal data related to the temporary cost of the sales month including the cumulative estimated cost of the sales month, store the journal data in the journal data file 106b, and add the cumulative accrual cost of the sales month and the temporary cost of the sales month to the sales month. Calculate the final estimated cost (¥ 90,000) and the final arrangement cost (¥ 80,000) for the sales month, which is the sum of the cumulative incurred cost for the sales month and the cumulative unachieved cost for the sales month. The final expected cost and the final arrangement cost for the sales month are stored in the journal data file 106b.

Then, as shown in FIG. 4, in the present embodiment, the reversal journal for canceling the journal data regarding the cumulative undelivered cost and the cumulative estimated cost created in the previous month (July) at the beginning of August (8/1). Data is created and the reversal journal data is stored in the journal data file 106b. As described above, in the present embodiment, the undelivered cost is canceled and journalized at the beginning of the following month.

Then, as shown in FIG. 4, in the present embodiment, on August 31, the current month's incurred cost (¥ 10,000), which is the incurred cost in August, based on the invoice data (¥ 10,000) acquired in August. 10,000), the cumulative unachieved cost in August (¥ 20,000), and the cumulative estimated cost in August (¥ 10,000) are calculated, and the cost incurred in August and the cumulative unreached cost in August are not reached. Create journal data for monthly provisional costs including costs and cumulative estimated costs for August, store the journal data in the journal data file 106b, cost incurred at sales, and each month after the month of sales (August). Calculate the cumulative incurred cost in August (¥ 60,000), which is the sum of the accumulated costs incurred in the current month, and the final forecast for the current month, which is the sum of the cumulative incurred cost in August and the monthly provisional cost in August. Calculate the final purchase cost in August (¥ 80,000), which is the sum of the cost (¥ 90,000) and the cumulative incurred cost in August and the cumulative unachieved cost in August, and the final forecast for August. The cost and the final arrangement cost for August are stored in the journal data file 106b. As described above, in the present embodiment, when the additional cost is recorded after the sales month, the temporary cost is transferred to the cost of sales up to the amount exceeding the temporary cost (the construction accounts payable is transferred to the accounts payable). ..

Then, as shown in FIG. 5, in the present embodiment, in order to cancel the journal data related to the monthly provisional cost of August created in the previous month (August) at the beginning of September (September 1), which is the settlement month. The reversal journal data of the above is created, and the reversal journal data is stored in the journal data file 106b.

Then, as shown in FIG. 5, in the present embodiment, since September is the closing month, the invoice data is not acquired in September, which is the closing month, on 9/30, so that the cumulative total for August is reached. Set the undelivered cost to the cumulative undelivered cost (¥ 20,000) in September, set the cumulative estimated cost in September to 0, and set the journal data related to the monthly provisional cost including the cumulative undelivered cost in September. Created, store the journal data in the journal data file 106b, and add up the cost incurred at the time of sales and the accumulated cost incurred in each month (August to September) after the sales month in September. The cumulative cost incurred (¥ 60,000) is calculated, and the final estimated cost in September (¥ 80,000), which is the sum of the cumulative cost in September and the monthly provisional cost in September, and the cumulative cost in September. Calculate the final purchase cost (¥ 80,000) for September, which is the sum of the incurred cost and the cumulative undelivered cost for September, and set the final forecast cost for September and the final purchase cost for September in the journal data file 106b. It is stored in. As described above, in the present embodiment, the settlement month is determined by the accounting date of cost accounting, and the cumulative estimated cost is updated to 0.

Then, as shown in FIG. 6, in the present embodiment, the reversal data for canceling the journal data related to the monthly provisional cost of September created in the previous month (September) at the beginning of October (October 1). Is created and the reversal journal data is stored in the journal data file 106b.

Then, as shown in FIG. 6, in the present embodiment, the cost incurred in October (¥ 25,000) based on the invoice data (¥ 25,000) acquired in October on October 31. Is calculated, and the cost incurred in October is higher than the monthly provisional cost (¥ 20,000) in September, so the additional cost in October obtained by subtracting the cumulative undelivered cost in September from the cost incurred in October. Calculate (¥ 5,000), set the cumulative undelivered cost in October to 0, set the cumulative estimated cost in October to 0, the cost incurred in October including the additional cost in October, and the cost incurred in October. Create journal data for monthly provisional costs including cumulative undelivered costs and cumulative estimated costs for October, store the journal data in the journal data file 106b, and record the costs incurred at the time of sale and each month after the month of sales (8). Calculate the cumulative incurred cost in October (¥ 85,000), which is the sum of the accumulated costs incurred in the current month (from month to October), and calculate the cumulative incurred cost in October and the monthly provisional cost in October. Calculate the total estimated final cost for October (¥ 85,000) and the final cost for October (¥ 85,000), which is the sum of the cumulative incurred cost in October and the cumulative undelivered cost in October. However, the final forecast cost for October and the final arrangement cost for October are stored in the journal data file 106b. As described above, in the present embodiment, if an additional cost exceeding the provisional cost is incurred after the sales month, the cost of sales is recorded. Further, in the present embodiment, the cumulative cost incurred in October is higher than the final expected cost in September (¥ 80,000), so the final expected cost is reclassified.

Then, as shown in FIG. 6, in the present embodiment, when the user inputs the instruction of cost completion via the input device 112, the cost cannot be generated. As described above, in the present embodiment, when the cost is completed, the cost is controlled so as not to be incurred in the corresponding construction.

On the other hand, as shown in FIG. 7, in the present embodiment, when September is a normal month instead of a settlement month, invoice data is not acquired in September on 9/30, so that the cumulative total for August is The undelivered cost is set to the cumulative unreached cost in September (¥ 20,000), the cumulative estimated cost in August is set to the cumulative estimated cost in September (¥ 10,000), and the cumulative unreached cost in September is set. Create journal data for monthly provisional costs including costs and cumulative estimated costs for September, store the journal data in the journal data file 106b, and incur costs at the time of sale and each month after the month of sales (from August). Calculated the cumulative incurred cost in September (¥ 60,000), which is the sum of the accumulated costs incurred in the current month (until September), and added up the cumulative incurred cost in September and the monthly provisional cost in September. Calculate the final expected cost for the current month (¥ 90,000) and the final transaction cost for September (¥ 80,000), which is the sum of the cumulative incurred cost in September and the cumulative undelivered cost in September, and 9 The final expected cost for the month and the final arrangement cost for September are stored in the journal data file 106b.

Then, as shown in FIG. 8, in the present embodiment, the reversal data for canceling the journal data related to the monthly provisional cost of September created in the previous month (September) at the beginning of October (October 1). Is created and the reversal journal data is stored in the journal data file 106b.

Then, as shown in FIG. 8, in the present embodiment, the cost incurred in October (¥ 25,000) based on the invoice data (¥ 25,000) acquired in October on October 31. Is calculated, and the cost incurred this month in October is more than the cumulative unreached cost (¥ 20,000) in September and less than the monthly provisional cost (¥ 30,000) in September. Calculate the additional cost (¥ 5,000) for October, which is obtained by subtracting the cumulative undelivered cost for September from the cost incurred this month, set the cumulative unreached cost for this month to 0, and from the monthly provisional cost for September to October. Calculate the cumulative estimated cost (¥ 5,000) for October after subtracting the cost incurred in the current month, the cost incurred in the current month including the additional cost in October, and the cumulative unachieved cost in October and the cumulative cost in October. Journal data related to monthly provisional costs including estimated costs is created, the journal data is stored in the journal data file 106b, and the costs incurred at the time of sale and the current month (August to October) after the sales month. Calculate the cumulative incurred cost in October (¥ 85,000), which is the sum of the accumulated incurred costs, and the final estimated cost for the current month, which is the sum of the cumulative incurred cost in October and the monthly provisional cost in October. ¥ 90,000), and the final arrangement cost for October (¥ 85,000), which is the sum of the cumulative incurred cost in October and the cumulative undelivered cost in October, is calculated, and the final estimated cost for October and The final ordering cost for October is stored in the journal data file 106b. As described above, in the present embodiment, the cumulative cost incurred in October is higher than the final purchase cost in September, so that the cumulative estimated cost is reversed.

Then, as shown in FIG. 8, in the present embodiment, transfer journal data for canceling the journal data related to the monthly provisional cost in October is created, and the transfer journal data is stored in the journal data file 106b. .. Then, as shown in FIG. 8, in the present embodiment, when the user inputs the instruction of cost completion via the input device 112, the cost cannot be generated.

[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, among the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all the processes described as being performed manually may be performed. Alternatively, a part thereof 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 this specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the cost accounting apparatus 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 cost accounting apparatus 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 cost recording 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 an application program server connected to the cost accounting device 100 via an arbitrary network, and all or a part thereof can 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 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 cost recording 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 cost accounting 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 the one 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 construction industry, the advertising industry, the IT service industry, etc., in which the cost of sales is recorded as the balance of orders placed every month when outsourcing to a partner company.

100 Cost recording device 102 Control unit 102a Sales setting unit 102b Sales month journal unit 102c Cancellation journal unit 102d Monthly journal unit 104 Communication interface unit 106 Storage unit 106a Order data file 106b Journal data file 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (11)

It is a cost accounting device equipped with a storage unit and a control unit.
The storage unit is
Journal data storage means for storing journal data,
Equipped with
The control unit
As a sales-time setting means for setting the sales-time incurred cost and the sales-time provisional cost including the invoice-undelivered sales-time undelivered cost and the expected sales-time estimated cost that will be incurred in the future at the time of sales. ,
Based on the invoice data acquired in the sales month, the incurred cost in the sales month, which is the incurred cost after the sales in the sales month, the cumulative undelivered cost in the sales month in which the invoice has not been reached, and the future. Calculate the cumulative estimated cost of the expected sales month, and include the incurred cost at the time of sales, the incurred cost in the sales month, and the cumulative undelivered cost in the sales month and the cumulative estimated cost in the sales month. A sales month journalizing means that creates journalizing data for and stores the journalizing data in the journalizing data storage means.
At the beginning of the month, reversal journal data for canceling the journal data related to the cumulative undelivered cost and the cumulative expected cost created in the previous month is created, and the reversal journal data is stored in the journal data storage means.
In each month after the sales month, based on the invoice data acquired in the current month, the incurred cost in the current month, the accumulated undelivered cost in the current month when the invoice is not reached, and the invoice remaining in the order backlog, and Calculate the cumulative estimated cost for the current month that is expected to occur in the future, create journal data related to the monthly invoice cost including the cumulative invoiced cost for the current month and the cumulative undelivered cost for the current month and the cumulative estimated cost for the current month, and create the journal entry. Monthly journalizing means for storing data in the journalizing data storage means,
A cost accounting device characterized by being equipped with. The monthly journalizing means is
In each month after the sales month, the cost incurred in the current month is calculated based on the invoice data acquired in the current month. Calculate the cumulative undelivered cost of the current month by subtracting the cost incurred in the current month from the incurred cost, and relate to the incurred cost in the current month and the monthly provisional cost including the cumulative undelivered cost in the current month and the cumulative estimated cost in the current month. The cost accounting device according to claim 1, wherein journal data is created and the journal data is stored in the journal data storage means. The monthly journalizing means is
In each month after the sales month, the cost incurred in the current month is calculated based on the invoice data acquired in the current month, and the cost incurred in the current month is higher than the cumulative undelivered cost in the previous month, and the cost incurred in the previous month is higher. If it is less than the total amount of the cumulative unreached cost and the cumulative estimated cost of the previous month, the additional cost obtained by subtracting the cumulative unreached cost of the previous month from the cost incurred in the current month is calculated, and the cumulative unreached cost of the current month is set to 0. The cumulative estimated cost for the current month obtained by subtracting the cost incurred in the current month from the total amount is calculated, and the accrued cost for the current month including the additional cost, and the cumulative undelivered cost for the current month and the cumulative estimated cost for the current month are included. The cost accounting device according to claim 1, wherein journal data relating to monthly provisional costs is created and the journal data is stored in the journal data storage means. The monthly journalizing means is
In each month after the sales month, the cost incurred in the current month is calculated based on the invoice data acquired in the current month, and the cost incurred in the current month is the cumulative unreached cost in the previous month and the cumulative estimated cost in the previous month. If it is greater than the total amount of, the additional cost is calculated by subtracting the cumulative unreached cost of the previous month from the cost incurred in the current month, the cumulative unreached cost of the current month is set to 0, the cumulative estimated cost of the current month is set to 0, and the additional cost is set. Creates journal data for the monthly provisional cost including the current month incurred cost including, and the cumulative undelivered cost of the current month and the cumulative estimated cost of the current month, and stores the journal data in the journal data storage means. The cost accounting device according to claim 1, wherein the cost accounting device is characterized by the above. The monthly journalizing means is
Further, the cost accounting device according to any one of claims 1 to 3, wherein when the current month is a settlement month, the cumulative estimated cost of the current month is set to 0. The monthly journalizing means is
Further, the cumulative incurred cost for the current month is calculated by summing the incurred cost at the time of sales, the incurred cost in the sales month, and the accumulated amount of the incurred cost in the current month in each month after the sales month, and the cumulative incurred in the current month is calculated. The cost recording device according to any one of claims 1 to 5, wherein the cost is stored in the journal data storage means. The sales month journalizing means is
Further, the final expected cost of the sales month, which is the sum of the cost incurred at the time of sales, the cost incurred in the month of sales, and the provisional cost in the month of sales, and the accumulated cost incurred at the time of sales, the cost incurred in the sales month, and the cumulative sales month. Claim 1. The cost recording device according to any one of 6 to 6. The monthly journalizing means is
Furthermore, in each month after the sales month, the final expected cost of the current month, which is the sum of the cumulative incurred cost of the current month and the monthly provisional cost of the current month, and the cumulative incurred cost of the current month and the cumulative unachieved of the current month. The cost according to claim 6, wherein the final arrangement cost for the current month, which is the sum of the costs, is calculated, and the final expected cost for the current month and the final arrangement cost for the current month are stored in the journal data storage means. Accounting device. The sales setting means is
Further, the final expected cost at the time of sale, which is the sum of the cost incurred at the time of sale and the provisional cost at the time of sale, and the final arrangement cost at the time of sale, which is the sum of the cost incurred at the time of sale and the undelivered cost at the time of sale, are calculated. The cost recording device according to any one of claims 1 to 8, wherein the cost accounting device is characterized by calculating. It is a cost accounting method for causing a cost accounting device having a storage unit and a control unit to execute the cost accounting device.
The storage unit is
Journal data storage means for storing journal data,
Equipped with
It is executed by the control unit.
With the sales time setting step to set the sales time provisional cost including the sales time incurred cost and the invoice undelivered sales time undelivered cost and the expected sales time expected cost in the future at the time of sales. ,
Based on the invoice data acquired in the sales month, the incurred cost in the sales month, which is the incurred cost after the sales in the sales month, the cumulative undelivered cost in the sales month in which the invoice has not been reached, and the future. Calculate the cumulative estimated cost of the expected sales month, and include the incurred cost at the time of sales, the incurred cost in the sales month, and the cumulative undelivered cost in the sales month and the cumulative estimated cost in the sales month. A sales month journal entry step that creates journal data for and stores the journal data in the journal data storage means,
At the beginning of the month, a reversal journal step for creating reversal journal data for canceling the journal data related to the cumulative undelivered cost and the cumulative expected cost created in the previous month and storing the reversal journal data in the journal data storage means, and a cancellation journal step.
In each month after the sales month, based on the invoice data acquired in the current month, the incurred cost in the current month, the accumulated undelivered cost in the current month when the invoice is not reached, and the invoice remaining in the order backlog, and Calculate the cumulative estimated cost for the current month that is expected to occur in the future, create journal data related to the monthly invoice cost including the cumulative invoiced cost for the current month and the cumulative undelivered cost for the current month and the cumulative estimated cost for the current month, and create the journal entry. A monthly journal entry step for storing data in the journal data storage means,
A costing method characterized by including. It is a cost accounting program to be executed by a cost accounting device equipped with a storage unit and a control unit.
The storage unit is
Journal data storage means for storing journal data,
Equipped with
In the control unit
With the sales time setting step to set the sales time provisional cost including the sales time incurred cost and the invoice undelivered sales time undelivered cost and the expected sales time expected cost in the future at the time of sales. ,
Based on the invoice data acquired in the sales month, the incurred cost in the sales month, which is the incurred cost after the sales in the sales month, the cumulative undelivered cost in the sales month in which the invoice has not been reached, and the future. Calculate the cumulative estimated cost of the expected sales month, and include the incurred cost at the time of sales, the incurred cost in the sales month, and the cumulative undelivered cost in the sales month and the cumulative estimated cost in the sales month. A sales month journal entry step that creates journal data for and stores the journal data in the journal data storage means,
At the beginning of the month, a reversal journal step for creating reversal journal data for canceling the journal data related to the cumulative undelivered cost and the cumulative expected cost created in the previous month and storing the reversal journal data in the journal data storage means, and a cancellation journal step.
In each month after the sales month, based on the invoice data acquired in the current month, the incurred cost in the current month, the accumulated undelivered cost in the current month when the invoice is not reached, and the invoice remaining in the order backlog, and Calculate the cumulative estimated cost for the current month that is expected to occur in the future, create journal data related to the monthly invoice cost including the cumulative invoiced cost for the current month and the cumulative undelivered cost for the current month and the cumulative estimated cost for the current month, and create the journal entry. A monthly journal entry step for storing data in the journal data storage means,
A costing program to run.

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