JP7397817B2 - Loss allowance calculation device, loss allowance calculation method, and loss allowance calculation program - Google Patents

Description

The present invention relates to a loss allowance calculation device, a loss allowance calculation method, and a loss allowance calculation program.

Patent Document 1 discloses a method for evaluating the reliability of construction progress calculated for implementation of percentage-of-completion accounting (see paragraph 0001 of Patent Document 1).

Japanese Patent Application Publication No. 2012-98849

In the fields of construction and IT (Information Technology) as described in Patent Document 1, losses that are expected to occur in the future may be recorded as a reserve. Such reserves are called loss reserves.

Here, in the past, the loss allowance for each contract was calculated manually by a person in charge, so there was a risk of calculation errors and the workload was heavy.

The present invention has been made in view of the above problems, and provides a loss allowance calculation device, a loss allowance calculation method, and a loss allowance calculation program that can automatically calculate the loss allowance for each contract. The purpose is to

In order to solve the above-mentioned problems and achieve the purpose, a loss allowance calculation device according to the present invention includes a control unit and a storage unit, and calculates a loss allowance which is a reserve for losses expected to occur in the future for a certain case. The storage unit includes contract data including contract identification data and a contract amount of the project, and budget data including the contract identification data and the budget amount of the project. , percentage-of-completion sales data that includes the contract identification data and a percentage-of-completion sales cumulative amount that is the cumulative amount of sales based on the percentage-of-completion method for the project, and the contract identification data and the cumulative amount of costs incurred for the project. and cost summary data including a certain cumulative cost amount, and the control unit subtracts the budget amount in the budget data from the contract amount in the contract data for each contract identification data. and a value obtained by subtracting the cumulative cost amount in the cost summary data from the cumulative sales amount in the percentage-of-completion sales data. Features.

Further, in the loss allowance calculation device according to the present invention, the control unit may cause the loss allowance to be generated for a contract specified by the contract identification data in which the sum of the reduced values is a negative value. The present invention is characterized by further comprising a notification means for identifying the contract and notifying the operator.

Further, in the loss allowance calculation device according to the present invention, the calculation means calculates the progress rate of the project by dividing the cumulative cost amount in the cost summary data by the budget amount in the budget data. The method is further characterized in that the cumulative sales amount based on the percentage of progress is calculated by multiplying the contract amount in the contract data by the calculated progress rate.

Further, the loss allowance calculation device according to the present invention further includes a journal entry generating means for the control unit to generate a journal entry including the loss allowance calculated by the calculation means when the loss allowance is generated, The relevant journal entries are an accounting journal, which is a journal entry for recording the loss allowance, generated in the month in which the loss allowance occurs, and a journal entry for reversal of the loss allowance, which is generated in the month following the month in which the loss allowance occurs. It is characterized by being a certain reversal journal entry.

Further, the loss allowance calculation device according to the present invention is characterized in that the case is a construction project, and the loss allowance is a construction loss allowance.

Further, a loss reserve calculation method according to the present invention is a method for calculating a loss reserve, which is a reserve for losses expected to occur in the future for a certain project, which is executed by an information processing device including a control unit and a storage unit. The storage unit includes contract data including contract identification data and a contract amount of the project, budget data including the contract identification data and a budget amount of the project, and percentage-based sales data that includes data and a percentage-of-completion sales cumulative amount that is the cumulative amount of sales based on the percentage-of-completion method for the project, and the contract identification data and a cumulative cost amount that is the cumulative amount of costs incurred for the project. and a value obtained by subtracting the budget amount in the budget data from the contract amount in the contract data for each of the contract identification data, which is executed by the control unit. , comprising a calculation step of calculating the loss allowance based on a value obtained by subtracting the cumulative cost amount in the cost summary data from the cumulative sales amount in the percentage-of-completion sales data. do.

Further, the loss reserve calculation program according to the present invention calculates a loss reserve, which is a reserve for losses expected to occur in the future for a certain case, to be executed by an information processing device including a control unit and a storage unit. The loss allowance calculation program includes contract data including contract identification data and a contract amount of the project, budget data including the contract identification data and the budget amount of the project, and the contract data. Percentage-based sales data that includes identification data and a cumulative percentage-of-completion sales amount that is the cumulative amount of sales based on the percentage-of-completion method for the project, and cumulative cost amount that is the cumulative amount of the cost amount that has been generated for the contract identification data and the project. and cost summary data including, for each contract identification data to be executed by the control unit, the budget amount in the budget data is subtracted from the contract amount in the contract data. and a calculation step of calculating the loss allowance based on the value obtained by subtracting the cumulative cost amount in the cost summary data from the cumulative sales amount in the percentage-of-completion sales data. Features.

According to the present invention, it is possible to automatically calculate the loss allowance for each contract.

FIG. 1 is a block diagram showing an example of the configuration of a loss allowance calculation device. FIG. 2 is a diagram showing an example of a processing flow in the first month. FIG. 3 is a diagram showing an example of the processing flow in the second month. FIG. 4 is a diagram showing an example of contract data registered in the first month. FIG. 5 is a diagram showing an example of budget data and budget history data registered in the first month. FIG. 6 is a diagram showing an example of cost data and cost total data registered in the first month. FIG. 7 is a diagram showing an example of progress rate data and progress-based sales data registered in the first month. FIG. 8 is a diagram showing an example of budget data and budget history data registered in the second month. FIG. 9 is a diagram showing an example of cost data and cost total data registered in the second month. FIG. 10 is a diagram showing an example of progress rate data and progress-based sales data registered in the second month. FIG. 11 is a diagram showing an example of loss allowance data registered in the second month. FIG. 12 is a diagram showing an example of a journal entry for recording construction loss allowance. FIG. 13 is a diagram showing an example of a subject setting master. FIG. 14 is a diagram showing an example of a journal entry for reversing construction loss reserves.

DESCRIPTION OF EMBODIMENTS Below, embodiments of a loss allowance calculation device, a loss allowance calculation method, and a loss allowance calculation program according to the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
When carrying out construction work, construction losses may occur. The above-mentioned construction loss refers to the amount that is expected to exceed the total construction cost in a construction contract when there is a high probability that the total construction cost will exceed the total construction revenue and that amount can be reasonably estimated. .

Additionally, if the aforementioned construction losses occur, it is necessary to record a provision for construction losses. The provision for construction losses is a provision that is recorded for the remaining amount after deducting the amount of profit and loss already recorded regarding the construction contract from the construction loss. The provision for construction losses can be adopted when the total cost of construction can be reasonably estimated using the percentage-of-completion method.

Here, in the past, the construction loss reserve was calculated manually by a person in charge, and there was a risk of erroneous input of the amount or calculation error. In addition, in the past, the person in charge had to manually determine which construction works (construction contracts) should be accounted for for construction losses, so there was a problem in that it was time-consuming. Conventionally, the journal entry when the construction loss reserve was generated was also manually recorded by the person in charge, which caused problems such as the hassle of recording the journal entry and recording errors.

Therefore, in this embodiment, for example, the construction loss reserve can be automatically calculated. In addition, in this embodiment, for example, regarding a contract based on the percentage-of-completion method, based on budget data, cost data, percentage-of-completion sales data, etc. held in the system, construction work (construction contract) for which the provision for construction loss should be recorded. can be automatically determined. In the present embodiment, for example, a journal entry for recording construction loss reserves can be automatically recorded for the construction work (construction contract) for which the construction loss reserve should be recorded. The specific configuration and operation will be described below.

[2. composition]
An example of the configuration of the loss allowance calculation device 100 according to the present embodiment will be described with reference to FIG. 1. FIG. 1 is a block diagram showing an example of the configuration of a loss allowance calculation device 100.

The loss allowance calculation device 100 is a commercially available desktop personal computer. Note that the loss allowance calculation device 100 is not limited to stationary information processing devices such as desktop personal computers, but can also be used with commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, tablet personal computers, etc. It may also be a portable information processing device.

The loss allowance calculation device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each unit included in the loss allowance calculation device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicatively connects the loss allowance calculation 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 loss allowance calculation 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). Note that data such as various masters, which will be described later, may be stored in the server 200, for example.

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

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used.

The storage unit 106 stores, for example, contract data 106a, budget data 106b, budget history data 106c, cost data 106d, cost total data 106e, progress rate data 106f, percentage-of-completion sales data 106g, and loss allowance. It includes data 106h and subject setting master 106i.

According to the loss allowance calculation device 100 according to the present embodiment, it is possible to calculate a loss allowance, which is an allowance for losses that are expected to occur in the future for a certain case. The loss allowance calculation device 100 according to the present embodiment can be used in various fields such as construction and IT. Taking the field of construction as an example, the project is a construction project, and the loss allowance calculation device 100 can be used in various fields such as construction and IT. The reserve is the construction loss reserve mentioned above.

As shown in FIG. 4, the contract data 106a includes, for example, project identification data (PJ number), contract identification data (contract number), contract line number, sales standards, contract amount of the project, etc. include.

As shown in FIGS. 5 and 8, the budget data 106b includes, for example, the project identification data (PJ number), the contract identification data (contract number), the contract line number, the registration date, and the project identification data. Including budget amount, etc. Since the budget data 106b is overwritten with the latest information, past budget information can be referenced from the budget history data 106c described in the next paragraph.

The budget history data 106c is data for keeping the budget information before and after the modification as a history when the budget data 106b is modified. As shown in FIGS. 5 and 8, the budget history data 106c includes, for example, the project identification data (PJ number), the contract identification data (contract number), the contract line number, new, unrevised, or modified data. It includes the following processing classification, the registration date, the budget amount of the project, etc.

The cost data 106d is data for managing the amount of costs actually incurred in the current month. As shown in FIGS. 6 and 9, the cost data 106d includes, for example, the document number, the project identification data (PJ number), the contract identification data (contract number), the contract line number, and the actual including the cost amount incurred, etc.

The cost total data 106e is data for managing the cumulative cost amount, which is the cumulative amount of the cost amount actually generated in the current month. As shown in FIGS. 6 and 9, the cost summary data 106e includes, for example, the document number, the project identification data (PJ number), the contract identification data (contract number), the contract line number, and the accounting year. It includes the month, the cost amount actually incurred in the current month, and the cumulative cost amount which is the cumulative amount of the cost amount.

As shown in FIGS. 7 and 10, the progress rate data 106f includes, for example, the project identification data (PJ number), the contract identification data (contract number), the contract line number, the accounting standard, and the project. progress rate, etc.

As shown in FIGS. 7 and 10, the percentage-of-completion sales data 106g includes, for example, the project identification data (PJ number), the contract identification data (contract number), the contract line number, the fiscal year and month, It includes the current month's sales amount based on the percentage-of-completion method (completion-based sales amount...A), the cumulative amount of sales based on the percentage-based percentage for the previous month (cumulative percentage-based sales amount before the previous month...B), and so on. Although not shown, the percentage-based sales data 106g further includes a percentage-based cumulative sales amount, which is a cumulative amount of sales based on percentage-based sales. The relevant percentage-of-completion cumulative sales amount is the sum of A and B.

The loss allowance data 106h is data for managing the generated loss allowance, and is also data that is the basis for creating journal entries. As shown in FIG. 11, the loss allowance data 106h includes, for example, the project identification data (PJ number), the contract identification data (contract number), the contract line number, the fiscal year and month, and the loss allowance. (loss allowance amount), etc.

The item setting master 106i is a master for managing account items used for journal entries including the loss allowance. As shown in FIG. 13, the subject setting master 106i includes, for example, subject setting classifications, general account subject codes, auxiliary subject codes, auxiliary breakdown subject codes, and the like. In the example of the item setting master 106i shown in FIG. 13, a construction loss reserve item is set in the item setting classification=60, and a construction loss provision provision item is set in the item setting classification=61.

The control unit 102 is a CPU or the like that centrally controls the loss allowance calculation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute.

Functionally, the control unit 102 conceptually includes, for example, (1) for each contract identification data, a value obtained by subtracting the budget amount in the budget data from the contract amount in the contract data, and the percentage-of-completion sales data; (2) a calculation unit 102a as a calculation means that calculates the loss allowance based on a value obtained by subtracting the cumulative cost amount in the cost summary data from the cumulative sales amount on the percentage-of-completion basis; (3) a notification unit 102b as a notification means for identifying a contract specified by the contract identification data in which the sum of values is a negative value as a contract in which the loss allowance is generated and notifying the operator; When the loss allowance is generated, a journal generation unit 102c is provided as a journal generation means for generating a journal entry including the loss allowance calculated by the calculation means.

The calculation unit 102a calculates, for each of the contract identification data, a value obtained by subtracting the budget amount in the budget data 106b from the contract amount in the contract data 106a, and a cost price from the cumulative sales amount on the percentage-of-completion basis in the percentage-of-completion sales data 106g. The loss allowance is calculated based on the value obtained by subtracting the cumulative cost amount in the aggregated data 106e. If the sum of the reduced values becomes a positive value or 0, the loss allowance will not be generated. When the sum of the subtracted values becomes a negative value, the loss allowance is generated, and the absolute value of the negative value becomes the loss allowance.

The calculation unit 102a can calculate the percentage-based cumulative sales amount as follows. That is, the calculation unit 102a calculates the progress rate of the project by dividing the cumulative cost amount in the cost summary data 106e by the budget amount in the budget data 106b, and further calculates the progress rate of the project by dividing the cumulative cost amount in the cost summary data 106e by the contract amount in the contract data 106a. The cumulative sales amount based on the percentage of progress is calculated by multiplying the calculated progress rate.

The notification unit 102b specifies a contract specified by the contract identification data in which the sum of the subtracted values becomes a negative value as a contract in which the loss allowance is generated, and notifies the operator of the contract.

When the loss allowance is generated, the journal generation unit 102c generates a journal including the loss allowance calculated by the calculation unit 102a. The relevant journal entries are an accounting journal, which is a journal entry for recording the loss allowance, generated in the month in which the loss allowance occurs, and a journal entry for reversal of the loss allowance, which is generated in the month following the month in which the loss allowance occurs. This is a journal entry for reversal.

[3. Processing overview]
In this section, an overview of the processing according to this embodiment will be explained.

[3-1. Functional overview]
In this embodiment, for example, for a contract based on the percentage-of-completion method, using the elements of the percentage-of-completion sales calculation and the amount registered as the calculation result, determine the construction subject to the recording of the construction loss reserve, Further, a journal entry regarding the construction loss reserve can be recorded. The elements are, for example, a contract amount, a budget amount, and a total cost amount. The calculation result is, for example, a percentage-based sales amount.

The construction loss reserve can be calculated, for example, using the formula: "(contract amount - budget amount) + (accumulated percentage-of-completion sales amount - cumulative cost amount)". Further, construction work for which the calculation result using the calculation formula is a negative value (<0) is considered to be construction work for which the construction loss reserve is generated.

[3-2. Processing flow]
In this embodiment, the process proceeds according to the process flows shown in FIGS. 2 and 3, for example. For example, how the process progresses in the first and second months will be explained.

The processing flow for the first month will be explained in this paragraph using FIG. First, in "contract input", the order amount of the construction contract is specified and registered. Next, in "Sales Standard Registration", the sales standard of the construction contract is changed to the percentage of completion. Next, in "Budget Input", a budget amount is input for the construction contract. Next, in "Cost Input", the cost is linked to the construction contract. Next, a "progress rate calculation process" is performed. Next, a "completion-based sales calculation process" is performed. Finally, in "journal coordination", if the construction loss reserve has occurred, the journal entry for the construction loss reserve is recorded.

The processing flow for the second month will be explained in this paragraph using FIG. First, in "budget input", the budget amount is corrected for the construction contract. Next, in "Cost Input", the cost is linked to the construction contract. Next, a "progress rate calculation process" is performed. Next, a "completion-based sales calculation process" is performed. Finally, in "journal coordination", if the construction loss reserve has occurred, the journal entry for the construction loss reserve is recorded.

[4. Specific example of processing]
In this item, a specific example of processing according to this embodiment will be described. In this item, we will explain the process for determining whether or not the construction loss reserve will be generated in the first month (2020/04) and second month (2020/05). This item also describes the generation of journal entries based on the calculated construction loss allowance.

[4-1. Determining whether or not the above-mentioned allowance for construction losses will be generated in the first month]
In this item, the process of determining whether or not the construction loss reserve will be generated in the first month (2020/04) will be explained using FIGS. 4 to 7.

(1) Contract Input First, as shown in FIG. 4, contract data 106a is registered. In this example, as shown in FIG. 4, 1,000,000 yen is registered as the contract amount for contract number PJJUC00001, and 2,000,000 yen is registered as the contract amount for contract number PJJUC00002.

(2) Budget Input Next, as shown in FIG. 5, budget data 106b is registered. In this example, as shown in FIG. 5, 900,000 yen is registered as the budget amount for contract number PJJUC00001, and 1,800,000 yen is registered as the budget amount for contract number PJJUC00002. Additionally, as shown in FIG. 5, budget history data 106c is generated.

(3) Cost input Next, as shown in FIG. 6, the cost data 106d is registered by inputting the cost amount generated in 2020/04. In this example, as shown in FIG. 6, 90,000 yen is registered as the cost amount for contract number PJJUC00001, and 360,000 yen is registered as the cost amount for contract number PJJUC00002.

Additionally, as shown in FIG. 6, cost summary data 106e is generated. The cost summary data 106e is data that has been compiled from the input cost amounts up to the time of processing, but as of 2020/04, there is no cost amount input in 2020/04, so as shown in FIG. , the cumulative cost amount (cost amount) in the cost summary data 106e is the same as the cost amount in the cost data 106d.

(4) Progress rate calculation process Next, the calculation unit 102a calculates the progress rate for each contract using the calculation formula "total cost amount (cost amount) in the cost summary data 106e ÷ budget amount in the budget data 106b x 100". Calculate.

Specifically, for contract number PJJUC00001, the cumulative cost amount (cost amount) is 90,000 yen, as explained in (3), and the budget amount is 900,000 yen, as explained in (2). Therefore, the calculation unit 102a calculates the progress rate for contract number PJJUC00001 as 90,000 yen÷900,000 yen×100=10%.

Furthermore, for contract number PJJUC00002, the cumulative cost amount (cost amount) is 360,000 yen as explained in (3), and the budget amount is 1,800,000 yen as explained in (2). Therefore, the calculation unit 102a calculates the progress rate for contract number PJJUC00002 as 360,000 yen÷1,800,000 yen×100=20%.

Then, as shown in FIG. 7, progress rate data 106f including the calculation results described in this item is registered.

(5) Completion-based sales calculation process Next, the calculation unit 102a calculates the first month of each contract (2020/ 04) Calculate the percentage-based sales amount.

Specifically, for contract number PJJUC00001, the contract amount is 1,000,000 yen as explained in (1), the progress rate is 10% as explained in (4), and the cumulative percentage-of-completion sales amount for the previous month is 0 yen. Therefore, the calculation unit 102a calculates the percentage-of-completion sales amount for the first month (2020/04) for contract number PJJUC00001 as 1,000,000 yen x 10% - 0 yen = 100,000 yen. As a result, the cumulative percentage-based sales amount of 0 yen for contract number PJJUC00001 will be reduced to 100,000 yen using the formula: "Cumulative percentage-based sales amount from the previous month 0 yen + 1st month (2020/04) percentage-based sales amount 100,000 yen" will be updated.

Furthermore, regarding contract number PJJUC00002, the contract amount is 2,000,000 yen as explained in (1), the progress rate is 20% as explained in (4), and the cumulative percentage-of-completion sales amount for the previous month is 0 yen. It is. Therefore, the calculation unit 102a calculates the percentage-of-completion sales amount for the first month (2020/04) for contract number PJJUC00002 as 2,000,000 yen x 20% - 0 yen = 400,000 yen. As a result, the cumulative percentage-based sales amount of 0 yen for contract number PJJUC00002 will be reduced to 400,000 yen using the formula: "Cumulative percentage-based sales amount from the previous month 0 yen + 1st month (2020/04) percentage-based sales amount 400,000 yen" will be updated.

Then, as shown in FIG. 7, percentage-of-completion sales data 106g including the calculation results described in this section is registered. Note that the "completion-based sales amount" shown in the percentage-of-completion sales data 106g in FIG. 7 means the percentage-of-completion sales amount for the first month (2020/04) calculated in this item.

(6) Loss reserve determination process Finally, in order to determine the loss reserve for the first month, the calculation unit 102a calculates the following: (contract amount in contract data 106a - budget amount in budget data 106b) + ( Calculation is performed using the following formula: ``Accumulated amount of percentage-based sales in the percentage-of-completion sales data 106g+cumulative amount of costs in the total cost data 106e.''

Specifically, for contract number PJJUC00001, the contract amount is 1,000,000 yen as explained in (1), the budget amount is 900,000 yen as explained in (2), and the cumulative percentage-of-completion sales amount is ( As explained in 5), it is 100,000 yen, and the cumulative cost amount is 90,000 yen, as explained in (3). Therefore, for the contract number PJJUC00001, the calculation unit 102a calculates "(1,000,000 yen - 900,000 yen) + (100,000 yen - 90,000 yen)" = 110,000 yen as of the first month (2020/04). If the calculation result is not a negative value, the above-mentioned allowance for construction losses will not be generated. In other words, as of the first month (2020/04), the above-mentioned provision for construction losses will not be generated for contract number PJJUC00001.

Regarding contract number PJJUC00002, the contract amount is 2,000,000 yen as explained in (1), the budget amount is 1,800,000 yen as explained in (2), and the cumulative percentage-of-completion sales amount is (5). As explained, it is 400,000 yen, and the cumulative cost amount is 360,000 yen, as explained in (3). Therefore, for contract number PJJUC00002, the calculation unit 102a calculates "(2,000,000 yen - 1,800,000 yen) + (400,000 yen - 360,000 yen)" = 240,000 yen as of the first month (2020/04). If the calculation result is not a negative value, the above-mentioned allowance for construction losses will not be generated. In other words, as of the first month (2020/04), the aforementioned provision for construction losses will not be generated for contract number PJJUC00002.

[4-2. Determination of whether or not the above-mentioned provision for construction losses will be generated in the second month]
In this item, the process of determining whether or not the construction loss reserve will be generated in the second month (2020/05) will be explained using FIGS. 8 to 11.

(1) Contract entry Contract entry has already been done in the first month, so it will not be done in the second month.

(2) Budget input First, as shown in FIG. 8, the contents of the budget data 106b are changed. In this example, as shown in FIG. 8, the budget amount for contract number PJJUC00001 is changed from 900,000 yen to 1,100,000 yen, while the budget amount for contract number PJJUC00002 is unchanged from 1,800,000 yen.

Additionally, as shown in FIG. 8, budget history data 106c including the contents of the budget data 106b for the first month and the second month is generated. Since the budget data 106b is overwritten if it is modified, past months' budgets can be referenced from the budget history data 106c.

(3) Cost input Next, as shown in FIG. 9, the cost data 106d is registered by inputting the cost amount generated in 2020/05. In this example, as shown in FIG. 9, 240,000 yen is registered as the cost amount for contract number PJJUC00001, and 360,000 yen is registered as the cost amount for contract number PJJUC00002.

Additionally, as shown in FIG. 9, cost summary data 106e is generated. The cost total data 106e is data that totals the inputted cost amounts up to the time of processing. For contract number PJJUC00001, the cumulative cost is 330,000 yen, which is the cumulative amount of the 2020/04 cost amount of 90,000 yen explained in (3) of [4-1] and the 2020/05 cost amount of 240,000 yen explained in the previous paragraph. amount. For contract number PJJUC00002, the cumulative cost is 720,000 yen, which is the cumulative amount of the 2020/04 cost amount of 360,000 yen explained in (3) of [4-1] and the 2020/05 cost amount of 360,000 yen explained in the previous paragraph. amount.

(4) Progress Rate Calculation Process Next, the calculation unit 102a calculates the progress rate for each contract using the following formula: "Cumulative cost amount in the cost total data 106e÷Budget amount in the budget data 106b×100."

Specifically, for contract number PJJUC00001, the cumulative cost amount (cost amount) is 330,000 yen as explained in (3), and the budget amount is 1,100,000 yen after the change as explained in (2). . Therefore, the calculation unit 102a calculates the progress rate for contract number PJJUC00001 as 330,000 yen/1,100,000 yen×100=30%.

Regarding contract number PJJUC00002, the cumulative cost amount (cost amount) is 720,000 yen as explained in (3), and the budget amount is 1,800,000 yen because it has not been changed as explained in (2). Therefore, the calculation unit 102a calculates the progress rate for contract number PJJUC00002 as 720,000 yen÷1,800,000 yen×100=40%.

Then, as shown in FIG. 10, progress rate data 106f including the calculation results described in this item is registered.

(5) Completion-based sales calculation process Next, the calculation unit 102a calculates the second month (2020/ 05) Calculate the percentage-of-completion sales amount.

Specifically, for contract number PJJUC00001, the contract amount has not been changed as explained in (1), so it is 1,000,000 yen, and the progress rate is 30% as explained in (4), and the amount is 1,000,000 yen as explained in (4). The cumulative sales amount on a percentage-of-completion basis is 100,000 yen, as explained in (5) of [4-1]. Therefore, the calculation unit 102a calculates the percentage-of-completion sales amount for the second month (2020/05) for contract number PJJUC00001 as 1,000,000 yen x 30% - 100,000 yen = 200,000 yen. As a result, the cumulative percentage-based sales amount of 100,000 yen for contract number PJJUC00001 will be reduced to 300,000 yen using the formula: "Cumulative percentage-based sales amount from the previous month 100,000 yen + 2nd month (2020/05) percentage-based sales amount 200,000 yen" will be updated.

In addition, regarding contract number PJJUC00002, the contract amount is 2,000,000 yen because it has not been changed as explained in (1), the progress rate is 40% as explained in (4), and the percentage of progress sales from the previous month is 2,000,000 yen. The cumulative amount is 400,000 yen as explained in (5) of [4-1]. Therefore, the calculation unit 102a calculates the percentage-of-completion sales amount for the second month (2020/05) for contract number PJJUC00002 as 2,000,000 yen x 40% - 400,000 yen = 400,000 yen. As a result, the cumulative percentage-based sales amount of 400,000 yen for contract number PJJUC00002 will be reduced to 800,000 yen using the formula: "Cumulative percentage-based sales amount from the previous month 400,000 yen + 2nd month (2020/05) percentage-based sales amount 400,000 yen" will be updated.

Then, as shown in FIG. 10, percentage-of-completion sales data 106g including the calculation results described in this section is registered. Note that the "completion-based sales amount" shown in the percentage-of-completion sales data 106g in FIG. 10 means the percentage-of-completion sales amount for the second month (2020/05) calculated in this item.

(6) Loss reserve determination process Finally, in order to determine the loss reserve for the second month, the calculation unit 102a calculates the following: (contract amount in contract data 106a - budget amount in budget data 106b) + ( Calculation is performed using the following formula: ``Accumulated amount of percentage-based sales in the percentage-of-completion sales data 106g+cumulative amount of costs in the total cost data 106e.''

Specifically, for contract number PJJUC00001, the contract amount is 1,000,000 yen as explained in (1), the budget amount is 1,100,000 yen after the change as explained in (2), and the cumulative percentage-of-completion sales The amount is 300,000 yen as explained in (5), and the cumulative cost amount is 330,000 yen as explained in (3). Therefore, for contract number PJJUC00001, the calculation unit 102a calculates "(1,000,000 yen - 1,100,000 yen) + (300,000 yen - 330,000 yen)" = -130,000 yen as of the second month (2020/04). If the calculation result is a negative value, the above-mentioned allowance for construction losses will be generated. In other words, as of the second month (2020/05), for contract number PJJUC00001, the construction loss reserve will be 130,000 yen.

The notification unit 102b notifies the operator of the contract with contract number PJJUC00001 in which the construction loss allowance has occurred. Thereby, the operator can efficiently and accurately grasp the contracts for which the construction loss allowance should be recorded.

Also, regarding contract number PJJUC00002, the contract amount is 2,000,000 yen as explained in (1), the budget amount is 1,800,000 yen because it has not been changed as explained in (2), and the cumulative percentage-of-completion sales amount is 2,000,000 yen. As explained in (5), it is 800,000 yen, and the cumulative cost amount is 720,000 yen, as explained in (3). Therefore, for contract number PJJUC00002, the calculation unit 102a calculates "(2,000,000 yen - 1,800,000 yen) + (800,000 yen - 720,000 yen)" = 280,000 yen as of the second month (2020/05). If the calculation result is not a negative value, the above-mentioned allowance for construction losses will not be generated. In other words, as of the second month (2020/05), the above-mentioned provision for construction losses will not be generated for contract number PJJUC00002.

(7) Loss allowance data generation process Finally, as shown in FIG. 11, loss allowance data 106h for the contract number PJJUC00001 in which the construction loss allowance occurs is generated in (6). In the loss reserve data 106h in Figure 11, the record in the first line (record with a loss reserve amount of 130,000 yen) is the data for recording the construction loss reserve for the current month (2020/04), and the second line is The record (record with loss allowance amount - 130,000 yen) is data for reversing the construction loss allowance for the next month (2020/05). The generated loss allowance data 106h is used to generate journal entries described in [4-3] below.

[4-3. Generation of journal]
This item explains the generation of journal entry for contract number PJJUC00001 in which the construction loss reserve is generated in [4-2] (6). The journal generation unit 102c generates a journal based on the loss allowance data 106h generated in (7) of [4-2] and the item setting master 106i shown in FIG. 13.

Specifically, the journal generation unit 102c generates the accounting journal shown in FIG. 12 as the journal for the month in which the construction loss allowance occurred (2020/05) for contract number PJJUC00001. In addition, the journal generation unit 102c generates a reversal journal shown in FIG. 14 as a journal for the month following the occurrence of the construction loss allowance for contract number PJJUC00001 (2020/06). Note that the account entries for the reversal journal are set in the same way as the accounting journal for the month of occurrence.

In this way, at the timing of the journal linkage processing at the end of the month in which the provision for construction loss occurred, the provision for construction loss is recorded in the current month, and the reversal journal entry is recorded in the following month. As a result, instead of accumulating the allowance for construction losses that have occurred, it becomes possible to calculate and record the same logic every month.

[5. Summary of this embodiment]
According to the loss allowance calculation device 100 according to the present embodiment, as explained in [4-1] and [4-2], the loss allowance for each contract can be automatically calculated.

Further, according to the loss allowance calculation device 100 according to the present embodiment, as explained in (6) of [4-2], by providing the notification unit 102b, the contract in which the loss allowance has occurred can be grasped. can do.

According to the loss allowance calculation device 100 according to the present embodiment, as explained in [4-3], it is possible to automatically generate a journal entry for the contract in which the construction loss allowance has occurred.

[6. Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate business decisions of companies, and thus can contribute to Goals 8 and 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goals 12, 13, and 15 of the SDGs.

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

[7. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described 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 of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

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

Further, regarding the loss allowance calculation device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the loss allowance calculation device 100, especially each processing function 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. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium that includes programmed instructions for causing an information processing device to execute the processing described in this embodiment. It is mechanically read by the calculation device 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the loss allowance calculation device 100 via any network, and all or part of it may be downloaded as necessary. It is possible.

Further, a program for executing the processing described in this 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 EE. PROM (registration Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk) ), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, and the installation procedure after reading.

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

Further, the loss allowance calculation 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. Further, the loss allowance calculation device 100 may be realized by installing software (including a program, data, etc.) that makes the device realize the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is useful, for example, in the construction industry, the IT industry, and the like.

100 Loss allowance calculation device 102 Control unit
102a Calculation section
102b Notification section
102c Journal generation unit 104 Communication interface unit 106 Storage unit
106a Contract data
106b Budget data
106c Budget history data
106d Cost data
106e Cost summary data
106f Progress rate data
106g percentage-of-completion sales data
106h Loss allowance data
106i Subject setting master 108 Input/output interface section 112 Input device 114 Output device 200 Server 300 Network

Claims (7)

A loss allowance calculation device, comprising a control unit and a storage unit, and calculating a loss allowance, which is a reserve for losses expected to occur in the future for a certain case,
In the storage unit,
contract data including contract identification data and a contract amount for the project;
budget data including the contract identification data and the budget amount of the project;
percentage-of-completion sales data that includes the contract identification data and a cumulative percentage-of-completion sales amount that is a cumulative amount of sales based on the percentage-of-completion method for the project;
cost summary data including the contract identification data and a cumulative cost amount that is a cumulative amount of costs incurred for the project;
is stored,
The control unit includes:
For each contract identification data, a value obtained by subtracting the budget amount in the budget data from the contract amount in the contract data, and a value obtained by subtracting the budget amount in the budget data from the cumulative sales amount in the percentage-of-completion sales data in the cost summary data. Calculate the sum with the value obtained by subtracting the cumulative cost amount,
If the sum is not a negative value, it is assumed that the contract with the contract identification data is a contract that does not generate loss reserves,
If the sum is a negative value, the contract with the contract identification data is considered to be a contract that generates a loss allowance, and a calculation means is provided to calculate the absolute value of the sum as a loss allowance;
A loss reserve calculation device featuring: The control unit includes:
further comprising a notification means for notifying an operator of a contract determined by the calculation means to be a contract in which a loss allowance is generated;
2. The loss allowance calculation device according to claim 1. The calculation means is
Calculate the progress rate of the project by dividing the cumulative cost amount in the cost summary data by the budget amount in the budget data, and further add the calculated progress rate to the contract amount in the contract data. Calculating the cumulative sales amount based on percentage of progress by multiplying the amount;
The loss allowance calculation device according to claim 1 or 2, characterized in that: The control unit includes:
Further comprising a journal entry generation means for generating a journal entry including the loss allowance calculated by the calculation means when the loss allowance is generated;
The relevant journal entries are an accounting journal, which is a journal entry for recording the loss allowance, generated in the month in which the loss allowance occurs, and a journal entry for reversal of the loss allowance, which is generated in the month following the month in which the loss allowance occurs. It is a certain reversal journal entry,
The loss allowance calculation device according to any one of claims 1 to 3, characterized in that: The said project is a construction project,
The loss allowance is a construction loss allowance;
The loss allowance calculation device according to any one of claims 1 to 4. A loss reserve calculation method for calculating a loss reserve, which is a reserve for losses expected to occur in the future for a certain case, executed by an information processing device including a control unit and a storage unit, the method comprising:
In the storage unit,
contract data including contract identification data and a contract amount for the project;
budget data including the contract identification data and the budget amount of the project;
percentage-of-completion sales data that includes the contract identification data and a cumulative percentage-of-completion sales amount that is a cumulative amount of sales based on the percentage-of-completion method for the project;
cost summary data including the contract identification data and a cumulative cost amount that is a cumulative amount of costs incurred for the project;
is stored,
executed by the control unit,
For each contract identification data, a value obtained by subtracting the budget amount in the budget data from the contract amount in the contract data, and a value obtained by subtracting the budget amount in the budget data from the cumulative sales amount in the percentage-of-completion sales data in the cost summary data. Calculate the sum with the value obtained by subtracting the cumulative cost amount,
If the sum is not a negative value, it is assumed that the contract with the contract identification data is a contract that does not generate loss reserves,
If the sum is a negative value, the contract with the contract identification data is considered to be a contract that generates a loss allowance, and includes a calculation step of calculating the absolute value of the sum as a loss allowance;
A loss reserve calculation method characterized by: A loss reserve calculation program for calculating a loss reserve, which is a reserve for losses expected to occur in the future for a certain project, to be executed by an information processing device including a control unit and a storage unit, the program comprising:
In the storage unit,
contract data including contract identification data and a contract amount for the project;
budget data including the contract identification data and the budget amount of the project;
percentage-of-completion sales data that includes the contract identification data and a cumulative percentage-of-completion sales amount that is a cumulative amount of sales based on the percentage-of-completion method for the project;
cost summary data including the contract identification data and a cumulative cost amount that is a cumulative amount of costs incurred for the project;
is stored,
for the control unit to execute,
For each contract identification data, a value obtained by subtracting the budget amount in the budget data from the contract amount in the contract data, and a value obtained by subtracting the budget amount in the budget data from the cumulative sales amount in the percentage-of-completion sales data in the cost summary data. Calculate the sum with the value obtained by subtracting the cumulative cost amount,
If the sum is not a negative value, it is assumed that the contract with the contract identification data is a contract that does not generate loss reserves,
If the sum is a negative value, the contract with the contract identification data is considered to be a contract that generates a loss allowance, and includes a calculation step of calculating the absolute value of the sum as a loss allowance;
A loss allowance calculation program featuring:

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