JP7462500B2 - Project management device, project management method, and project management program - Google Patents

Description

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

On March 30, 2018, the Accounting Standards Board of Japan published the New Revenue Recognition Standards, which are comprehensive accounting standards related to revenue recognition in Japan, and will be applied in principle from April 2021. For example, Patent Document 1 is an example of a system that complies with the New Revenue Recognition Standards.

JP 2020-87031 A

However, the prior art does not mention anything about allowing the calculation of progress rates and sales amounts under the percentage of completion method to be selected from multiple units instead of a single unit, thereby responding to the new revenue recognition standards without making major changes to the current system for registering contract data.

The present invention has been made in consideration of the above problems, and aims to provide a project management device, a project management method, and a project management program that can accommodate the new revenue recognition standards without significantly changing the current registration system for contract data, by allowing the calculation of the progress rate and/or sales amount under the percentage of completion method to be selected from multiple units rather than a single unit.

In order to solve the above problems and achieve the object, the present invention provides a project management device having a memory unit and a control unit, the control unit being characterized in that it includes a data registration means for registering in the memory unit, for each project, a number of contracts and a progress basis calculation unit that specifies whether progress basis calculation is to be performed on a project basis or on a contract basis, and a progress rate calculation means for calculating a progress rate on a project basis when the corresponding progress basis calculation unit registered in the memory unit for a target project is a project basis, and for calculating a progress rate on a contract basis when the progress basis calculation unit is a contract basis.

According to one aspect of the present invention, the control unit may further include a progress-based sales amount calculation means for calculating a progress-based sales amount based on the progress rate calculated on a project-by-project basis and apportioning the calculated progress-based sales amount to a contract-by-contract basis when the corresponding progress-based calculation unit registered in the storage unit for the target project is a project-by-project basis, and for calculating a progress-based sales amount based on the progress rate calculated on a contract-by-contract basis when the progress-based calculation unit is a contract-by-contract basis.

According to one aspect of the present invention, the progress rate calculation means may calculate the progress rate for a target project as follows when the progress criterion calculation unit is project-by-project: progress rate = total of contracts belonging to the project with accumulated incurred costs as of the relevant month ÷ total of contracts belonging to the project with budgeted cost amounts × 100; and when the progress criterion calculation unit is contract-by-contract: progress rate for each contract may be calculated as follows: progress rate = total of contracts with accumulated incurred costs as of the relevant month ÷ total of contracts with budgeted cost amounts × 100.

According to one aspect of the present invention, the progress-based sales amount calculation means, for a target project, when the progress-based calculation unit is a project unit, calculates the progress-based sales amount for the target project by the following formulas (1) to (3): cumulative sales amount (project total) = total of the project's planned total sales × progress rate for that month ÷ 100 ... (1), current month's sales amount (project total) = cumulative sales amount (project total) - cumulative sales amount (project total) for the previous month and earlier ... (2), current month's sales amount (per contract) = current month's sales amount The progress-based sales amount is calculated as follows: Upper amount (total for project) × Costs incurred in the current month (per contract) ÷ Costs incurred in the current month (total for project) ... (3). If the progress-based calculation unit is a contract unit, the progress-based sales amount may be calculated as follows: Cumulative sales amount (per contract) = Total contracted amount of expected sales × Progress rate for that month ÷ 100 ... (4); Current month's sales amount (per contract) = Cumulative sales amount (total for project) - Cumulative sales amount for the previous month and before (total for project) ... (5).

According to one aspect of the present invention, the project may be related to the IT industry, the media industry, or the construction industry.

In order to solve the above-mentioned problems and achieve the object, the present invention may also include a project management method to be executed by an information processing device having a control unit and a storage unit, the method including: a data registration step executed by the control unit for registering, in the storage unit, a number of contracts for each project and a progress criterion calculation unit that specifies whether progress criterion calculation is to be performed on a project basis or on a contract basis; and a progress rate calculation step for calculating a progress rate on a project basis for a target project if the corresponding progress criterion calculation unit registered in the storage unit is a project basis, and calculating a progress rate on a contract basis if the progress criterion calculation unit is a contract basis.

In order to solve the above-mentioned problems and achieve the object, the present invention is a project management program to be executed by an information processing device having a control unit and a storage unit, and is characterized in that the control unit executes a data registration process in which, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether progress basis calculation is to be performed on a project basis or a contract basis are registered in the storage unit, and a progress rate calculation process in which, for a target project, if the corresponding progress basis calculation unit registered in the storage unit is a project basis, the progress rate is calculated on a project basis, and if the progress basis calculation unit is a contract basis, the progress rate is calculated on a contract basis.

According to the present invention, by allowing the calculation of the progress rate and/or the amount of sales recognized under the percentage of completion method to be selected from multiple units instead of a single unit, it is possible to respond to the new revenue recognition standards without making major changes to the current registration system of contract data.

FIG. 1 is a block diagram showing an example of the configuration of a unit price estimation device according to the present embodiment. FIG. 2 is a block diagram showing an example of a configuration of a project management device according to the present embodiment. FIG. 3 is a flowchart for explaining an example of the overall processing of the project management device according to the present embodiment. FIG. 4 is a diagram showing sample data of project data and contract data. FIG. 5 is a diagram showing sample data of the incurred cost data. FIG. 6 is a diagram showing sample data of the progress rate data. FIG. 7 is a diagram showing sample data of progress-based sales data.

An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
On March 30, 2018, the Accounting Standards Board of Japan published the New Revenue Recognition Standard, a comprehensive accounting standard for revenue recognition in Japan, which will generally come into effect from April 2021.

Specifically, the present invention is expected to be effective in business systems for industries that record sales according to the progress made over a certain period of time (hereinafter referred to as the "completion of completion method"), such as IT, media, and construction contracts, in relation to the application of Accounting Standard No. 29 of the Corporate Governance Standard (hereinafter referred to as the "New Revenue Recognition Standard"), which will come into effect in principle from April 2021.

Figure 1 is a diagram to explain the parts of the new revenue recognition standard that are relevant to the present invention.

Paragraph 32 of the Standard (Identification of Performance Obligations)
At the inception date of the contract, an entity evaluates the goods or services promised in the contract with the customer and identifies as a performance obligation each promise to transfer to the customer either (1) or (2) of the following (see paragraph 7):
(1) Distinct goods or services (see paragraph 34) (or distinct goods or services)
(2) A series of distinct goods or services (i.e., multiple goods or services that have substantially the same characteristics and the same pattern of transfer to the customer) (see paragraph 33)

The point related to this invention is that the unit for recognizing revenue is not arbitrary as in the past, but is the unit of "performance obligation."

Paragraph 38 of the Standard (Performance obligations satisfied over time)
If any of the following criteria (1) to (3) are met, control of the asset is transferred to the customer over a certain period of time, thereby satisfying a performance obligation and recognizing revenue over a certain period of time.
(1) The customer receives benefits as the entity fulfills its obligations in the contract with the customer. (2) An asset is created or its value increases as the entity fulfills its obligations in the contract with the customer, and as the asset is created or its value increases, the customer controls the asset. (3) Both of the following criteria are met (Application Guidance [Example 8]):
The contract is a set of contracts between an entity and a customer that are not mutually exclusive. The contract is a set of contracts between an entity and a customer that are not mutually exclusive.

For example, in transactions such as contract work, the application of the percentage of completion method will have to be determined in principle for all transactions, rather than being determined based on the company's own arbitrary standards as in the past, which is a point related to the present invention.

Here, there is an issue that the performance obligation, which is the unit for recognizing revenue, does not necessarily correspond one-to-one with the contract or the contract data in the system, and the registration system for contract data varies depending on the business content and operations of each company. In addition, if the registration unit for performance obligations and the contract data in the business system do not match, there is an issue that it will be necessary to change the registration system for the entire system, including the registration unit for this contract data.

The registration unit of contract data here refers to the unit of registration, such as whether contract data is registered by contract, by sales department, or by process. The registration system refers to a system that includes the registration unit of contract data and the parent data that compiles that contract data (referred to as project data in this specification).

Even within the same company, the consistency between performance obligations and contract data varies from contract to contract. Therefore, if the calculation of progress rate and sales amount under the percentage of completion method can only be performed on a single unit (contract unit), it is highly likely that the calculation method will be inappropriate.

Therefore, in this embodiment, the calculation of the progress rate and sales amount under the percentage of completion method can be selected from multiple units instead of a single unit, and the above problem can be solved by making it possible to apply the new revenue recognition standard without making major changes to the current registration system of contract data.

Specifically, in this embodiment, (1) transaction details are registered in a two-stage structure of contract data and project data, which is the parent element that compiles the contract data. Here, the project data and contract data always have a 1:N relationship. (2) The calculation unit of the progress rate and the amount of sales recorded in the progress basis can be selected from project unit or contract unit for each project. (3) In the case of contract unit, the progress rate is calculated from the budgeted amount and the amount of costs incurred linked to the contract, and the progress basis sales are recorded as the amount of the total planned sales corresponding to the progress rate. (4) In the case of project unit, the progress rate is calculated for the entire project using the total amount of the budgeted amount and the amount of costs incurred linked to all contracts in the target project. In addition, the progress basis sales amount for the entire project is calculated as the amount of the total planned sales of all contracts in the target project corresponding to the progress rate. After that, the child contracts are allocated proportionally and the progress basis sales are recorded for each contract.

In the following explanation, flows that are not directly related to the present invention will be basically omitted. Calculation methods other than "Unit of calculation" and "Apportionment of sales amount from project to contract" are not the point of the present invention, but will be described because they are necessary for the explanation. As an example of calculating the progress rate, an example using the proportional cost method will be explained.

2. Configuration
An example of the configuration of the project management device 100 according to the present embodiment will be described with reference to Fig. 2. Fig. 2 is a block diagram showing an example of the configuration of the project management device 100.

The project management device 100 is a commercially available desktop personal computer. Note that the project management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

The project management device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit included in the project management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the project management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the project management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

The input/output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112. In addition, "output" refers to outputting from the output device 114, and includes, for example, display output to the monitor 114, print output from the printer 114, and sending data to the outside.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 also includes a table 106a.

Table 106a is a table for storing various data such as project data, contract data, incurred cost data, progress rate data, and progress-based sales data.

The project data is data that specifies the units for calculating the progress rate and the progress-based sales amount for each project, and may include, for example, the project number, project name, and progress-based calculation unit (e.g., 0: project unit, 1: contract unit) (see Figure 4 (A)).

The contract data may include a project number, a contract number, a projected sales amount, and a cost budget (see Figure 4 (B)).

The cost incurred data may include the project number, contract number, and cost incurred amount (1st month) to cost incurred amount (Nth month) (see Figure 5).

The progress rate data may include the project number, contract number, progress rate (1st month) to progress rate (Nth month) (see Figure 6).

The progress-based sales data may include the project number, contract number, and sales amount recorded (1st month) through sales amount recorded (Nth month) (see Figure 7).

Of the above data, the project number and contract number are key items, and each piece of data is linked using the project number and contract number as keys.

The control unit 102 is a CPU or the like that performs overall control of the project management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function and concept, the control unit 102 includes a data registration unit 102a, a progress rate calculation unit 102b, a progress-based sales amount calculation unit 102c, and a screen display control unit 102d.

The data registration unit 102a registers, for each project, multiple contracts and a progress basis calculation unit that specifies whether the progress basis calculation is performed on a project basis or a contract basis in the table 106a. Specifically, the data registration unit 102a registers project data, contract data, and incurred cost data in the table 106a in response to, for example, the operator's operation of the input device 112 on a registration screen (not shown) displayed on the monitor 114. The project may be related to the IT industry, media industry, or construction work. The project is made up of multiple contracts. Multiple contracts are linked to the project, which is a parent contract, and may be concluded, for example, by process or by sales department. The project is linked, for example, to multiple contracts for each process or multiple contracts for each sales department. For example, in the case of an app development and maintenance project, it may include an app creation contract and an app maintenance contract.

The progress rate calculation unit 102b calculates the progress rate for a target project on a project basis if the corresponding progress criterion calculation unit registered in table 106a is a project basis, and calculates the progress rate on a contract basis if the progress criterion calculation unit is a contract basis.

Specifically, when the progress criterion calculation unit for the target project is on a project basis, the progress rate calculation unit 102b calculates the progress rate as follows: Progress rate = total of contracts belonging to the project with accumulated incurred costs as of the relevant month ÷ total of contracts belonging to the project with budgeted cost amounts × 100; when the progress criterion calculation unit is on a contract basis, the progress rate may be calculated for each contract as follows: Progress rate = total of contracts with accumulated incurred costs as of the relevant month ÷ total of contracts with budgeted cost amounts × 100.

When the corresponding progress criterion calculation unit registered in table 106a for the target project is the project unit, the progress criterion sales amount calculation unit 102c calculates the progress criterion sales amount based on the progress rate calculated on the project unit and prorates the calculated progress criterion sales amount on the contract unit, and when the progress criterion calculation unit is the contract unit, the progress criterion sales amount is calculated based on the progress rate calculated on the contract unit.

When the progress basis calculation unit for the target project is the project unit, the progress basis sales calculation unit 102c calculates the progress basis calculation unit 102c according to the following formulas (1) to (3): accumulated sales amount ( total amount for each project) = total amount for each project of the expected total sales × progress rate for that month ÷ 100 ... (1), current month's sales posted amount ( total amount for each project) = accumulated sales amount ( total amount for each project) - accumulated sales amount for the previous month and before ( total amount for each project) ... (2), current month's sales posted amount ( total amount for each contract ) = current month's sales posted amount (total amount for each project) The progress -based sales amount is calculated by : (1) calculating the progress-based sales amount based on the progress of the current month (total amount for each contract ) × cost amount incurred for the current month ( total amount for each contract) ÷ cost amount incurred for the current month (total amount for each project ) ... (3); and (2) if the progress-based calculation unit is a contract, the progress-based sales amount may be calculated by: (3) calculating the progress-based sales amount based on the progress of the current month (total amount for each contract) = total amount for each contract of total expected sales × progress rate for that month ÷ 100 ... (4); (4) calculating the progress-based sales amount based on the progress of the current month (total amount for each contract) = cumulative sales (total amount for each contract ) - cumulative sales amount for the previous month and earlier ( total amount for each contract ) ... (5).

The screen display control unit 102d controls the display of various screens on the monitor 114 and the reception of inputs therefor.

3. Specific Examples
A specific example of the processing of project management device 100 in this embodiment will be described with reference to Figures 2 to 7. First, an overview of the overall processing of project management device 100 in this embodiment will be described with reference to Figure 3. Figure 3 is a diagram showing a flow for explaining an example of the overall processing of project management device 100 in this embodiment.

In FIG. 3, the data registration unit 102a executes a project registration process (step S1). Specifically, in the project registration process, the data registration unit 102a inputs project data in response to, for example, an operator's operation on a registration screen (not shown) displayed on the monitor 114, and registers the project data in the table 106a.

The data registration unit 102a executes a contract registration process (step S2). Specifically, in the contract registration process, the data registration unit 102a inputs contract data in response to, for example, an operator's operation on a registration screen (not shown) displayed on the monitor 114, and registers the contract data in the table 106a (step S2).

The data registration unit 102a executes a cost registration process (step S2). Specifically, in the contract registration process, the data registration unit 102a inputs cost registration data in response to, for example, an operator's operation on a registration screen (not shown) displayed on the monitor 114, and registers the data in the table 106a (step S3).

The progress rate calculation unit 102b executes the progress rate calculation process (step S4). Specifically, in the progress rate calculation process, the progress rate calculation unit 102b creates progress rate data and registers it in table 106a. In this case, for the target project, if the progress criterion calculation unit corresponding to the project data registered in table 106a is the project unit, the progress rate is calculated on a project basis, and if the progress criterion calculation unit is the contract unit, the progress rate is calculated on a contract basis.

More specifically, when the progress criterion calculation unit for the target project is project-by-project, the progress rate calculation unit 102b calculates the progress rate as follows: Progress rate = total of the contracts belonging to the project with the accumulated incurred costs as of the relevant month ÷ total of the contracts belonging to the project with the cost budget × 100; when the progress criterion calculation unit is contract-by-contract, the progress rate may be calculated for each contract as follows: Progress rate = total of the contracts with the accumulated incurred costs as of the relevant month ÷ total of the contracts with the cost budget × 100.

The progress-based sales amount calculation unit 102c executes a progress-based sales data creation process (step S5). Specifically, in the progress-based sales data creation process, if the corresponding progress-based calculation unit registered in table 106a for the target project is a project unit, the progress-based sales amount calculation unit 102c calculates the progress-based sales amount based on the progress rate calculated on a project unit basis and prorates the calculated progress-based sales amount by contract unit, and if the progress-based calculation unit is a contract unit, calculates the progress-based sales amount based on the progress rate calculated on a contract unit basis.

When the progress basis calculation unit for the target project is the project unit, the progress basis sales calculation unit 102c calculates the progress basis sales amount for the target project by the following formulas (1) to (3): accumulated sales amount ( total amount for each project) = total amount for each project of the total expected sales × progress rate for that month ÷ 100 ... (1), current month's sales amount ( total amount for each project) = accumulated sales amount ( total amount for each project) - accumulated sales amount for the previous month and earlier ( total amount for each project) ... (2), current month's sales amount (per contract) = current month's sales amount (per project) The progress-based sales amount is calculated by: (1) Costs incurred in the current month (total amount for each project) × Costs incurred in the current month ( total amount for each contract) ÷ Costs incurred in the current month (total amount for each project ) ... (3); and if the progress-based calculation unit is a contract, the progress-based sales amount may be calculated by the following formulas (4) and (5): Cumulative sales (total amount for each contract) = Total amount for each contract of total expected sales × Progress rate for that month ÷ 100 ... (4); Sales recognized for the current month (total amount for each contract ) = Cumulative sales (total amount for each contract) - Cumulative sales for the previous month and earlier (total amount for each contract ) ... (5).

Next, a specific example of the processing of the project management device 100 in this embodiment will be described with reference to the sample data in Figs. 4 to 7. Fig. 4 is a diagram showing sample data of project data and contract data. Fig. 5 is a diagram showing sample data of incurred cost data. Fig. 6 is a diagram showing sample data of progress rate data. Fig. 7 is a diagram showing sample data of progress-based sales data. In Figs. 4 to 7, "*" indicates primary key information. In the following formulas, when decimals occur during the calculation process, rounding is not specified in detail as it is performed according to a certain standard. Also, *1 to *5 are the processing contents that are the key points of the present invention. In the following examples, the unit of monetary amount is all "10,000 yen" and the notation is omitted.

(Project registration process)
Figure 4 (A) shows an example of project data to be registered, with the first line showing the project number "A10000P", project name "○× system development", and progress basis calculation unit "0: project unit", and the second line showing the project number "A50000K", project name "△□ system development", and progress basis calculation unit "1: contract unit".

In this example, project number "A10000P" calculates the progress rate and progress-based sales amount on a project-by-project basis, and project number "A50000K" calculates the progress rate and progress-based sales amount on a contract-by-contract basis.

(Contract registration processing)
FIG. 4(B) shows an example of contract data to be registered. The first line has the project number "A10000P", contract number "0001", estimated sales amount "1,000", and budgeted cost amount "400". The second line has the project number "A10000P", contract number "0002", estimated sales amount "2,000", and budgeted cost amount "700". The third line has the project number "A50000K", contract number "0003", estimated sales amount "1,000", and budgeted cost amount "400". The fourth line has the project number "A50000K", contract number "0004", estimated sales amount "2,000", and budgeted cost amount "700".

In this example, project number "A10000P" is linked to contract number "0001" and contract number "0002", and project number "A50000K" is linked to contract number "0003" and contract number "0004".

(Cost occurrence registration processing)
FIG. 5 shows an example of cost occurrence data to be registered. The first line has the project number "A10000P", the contract number "0001", the cost amount (first month) "200", and the cost amount (second month) "100". The second line has the project number "A10000P", the contract number "0002", the cost amount (first month) "300", and the cost amount (second month) "100". The third line has the project number "50000K", the contract number "0003", the cost amount (first month) "200", and the cost amount (second month) "100". The fourth line has the project number "A50000K", the contract number "0004", the cost amount (first month) "300", and the cost amount (second month) "100". For ease of explanation, the costs incurred up to the second month are shown here.

(Progress rate calculation process)
In the progress rate calculation process, the progress rate is calculated based on the project data, the contract data, and the incurred cost data. Specifically, for each project number in the project data, the progress rate is calculated in the corresponding progress basis calculation unit (project unit or contract unit) based on the cost budget amount of the contract number linked to the project number in the contract data and the incurred cost amount of the contract number linked to the project number in the cost incurred data.

For projects where the unit of progress is set as the project unit, the progress rate is calculated on a project basis, and is calculated as follows: Progress rate = total project incurred costs accumulated as of the relevant month ÷ total project cost budget amount x 100.

For those where the unit of progress calculation is the contract unit, the progress rate is calculated on a contract basis, and the progress rate is calculated as follows: Progress rate = total contract amount for incurred costs accumulated as of the relevant month ÷ total contract amount for budgeted costs x 100.

In the example shown in FIG. 6, the first line shows project number "A10000P", contract number "0001", progress rate (first month) "45.45%", progress rate (second month) "63.64%", the second line shows project number "A10000P", contract number "0002", progress rate (first month) "45.45%", progress rate (second month) "63.64%", the third line shows project number "A50000K", contract number "0003", progress rate (first month) "50.00%", progress rate (second month) "75.00%", the fourth line shows project number "A50000K", contract number "0004", progress rate (first month) "42.86%", progress rate (second month) "57.14%".

In the above example, the progress calculation unit for project data for project number "A10000P" is "0: Project unit", so the progress rate is calculated on a project basis. An example of calculating the progress rate for the second month for project number "A10000P" is as follows: Progress rate = (200 + 300 + 100 + 100) ÷ (400 + 700) x 100 ≒ 63.64.

For project number "A50000K", the progress calculation unit in the project data is "1: contract unit", so the progress rate is calculated by contract unit. As an example of the calculation for the second month of project number "A50000K", for contract number "0003", the progress rate is (200 + 100) ÷ 400 x 100 ≒ 75.00, and for contract number "0004", the progress rate is (300 + 100) ÷ 700 x 100 ≒ 57.14.

(Progress-based sales data creation process)
In the progress-based sales data creation process, the amount of sales recorded is calculated based on the project data, contract data, incurred cost data, and progress rate data. Specifically, for each project number in the project data, the amount of sales recorded is calculated in the corresponding progress-based calculation unit (project unit or contract unit) based on the sales budget amount of the contract number linked to the project number in the contract data, the incurred cost amount of the contract number linked to the project number in the cost incurred data, and the progress rate of the contract number linked to the project number in the progress rate data.

For those whose percentage of completion method calculation unit is a project, the percentage of completion method sales amount is calculated on a project basis, and then this amount is apportioned to the contract unit. Specifically, the calculation is performed using the following formulas (1) to (3).

Cumulative sales (total project) = Total of the total planned sales for the project × Progress rate for that month ÷ 100 ... (1)
Sales amount for the current month (total project) = cumulative sales amount (total project) - cumulative sales amount for the previous month and earlier (total project) ... (2)
Sales recorded for this month (per contract) = Sales for this month (total for project) × Costs incurred for this month (per contract) ÷ Costs incurred for this month (total for project) ... (3)

For items where the percentage of completion method calculation unit is the contract unit, the percentage of completion method sales amount is calculated on a contract unit basis. Specifically, the calculation is performed using the following formulas (4) and (5).

Cumulative sales ( total of amounts for each contract ) = total amount of expected sales for each contract × progress rate for that month ÷ 100 ... (4)
Sales amount for the current month ( amount of each contract ) = cumulative sales amount ( total amount of each contract ) - cumulative sales amount for the previous month and earlier ( total amount of each contract ) ... (5)

In the example shown in Figure 6, the first line has the project number "A10000P", contract number "0001", sales amount (first month) "546", and sales amount "273". The second line has the project number "A10000P", contract number "0002", sales amount (first month) "818", and sales amount "272". The third line has the project number "A50000K", contract number "0003", sales amount "500", and sales amount "250". The fourth line has the project number "A50000K", contract number "0004", sales amount "857", and sales amount "286".

In the above example, the progress calculation unit for project data for project number "A10000P" is "0: Project unit," so the sales amount is calculated on a project basis. The calculation example for the sales amount for the second month for project number "A10000P" is shown below.

Cumulative sales (total project) = (1000 + 2000) x 63.64 ÷ 100 ≒ 1909 ... (1)
Sales amount for this month (total project amount) = 1909 - 1364 ≒ 545 ... (2)
Sales amount for this month (contract number “0001”) = 545 × 100 ÷ (100 + 100) ≒ 273 ... (3)
Sales amount for this month (contract number “0002”) = 545 × 100 ÷ (100 + 100) ≒ 272 ... (3)

Regarding (3), if there is a difference between the total amount of sales recorded for the current month (total project) and the total amount of sales recorded for the current month (per contract), the difference will be added or subtracted from the one contract with the largest apportionment amount (if there are multiple contracts, the one with the smallest contract number).

In addition, for project number "A50000K", the progress calculation unit in the project data is "1: contract unit", so the sales amount is calculated on a contract basis. The following is an example of the calculation of the sales amount for the second month for project number "A50000K".

Cumulative sales amount (contract number “0003”) = 1,000 × 75.00 ÷ 100 ≒ 750 ... (4)
Cumulative sales amount (contract number “0004”) = 2000 × 57.14 ÷ 100 ≒ 1143 ... (4)
Sales amount for this month (contract number “0003”) = 750 – 500 ≒ 250 … (5)
Sales amount for this month (contract number “0004”) = 1143-857≒286...(5)

As described above, according to this embodiment, the data registration unit 102a registers in table 106a, for each project, multiple contracts and a progress basis calculation unit that specifies whether the progress basis calculation is to be performed on a project basis or on a contract basis, and the progress rate calculation unit 102b calculates the progress rate on a project basis when the corresponding progress basis calculation unit registered in table 106a for the target project is on a project basis, and calculates the progress rate on a contract basis when the progress basis calculation unit is on a contract basis. Therefore, by making it possible to select multiple units rather than a single unit for the calculation of the progress rate and/or the amount of sales recognized in the progress basis, it becomes possible to respond to the new revenue recognition standard without making major changes to the current registration system for contract data.

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

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

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

Furthermore, with regard to the project management device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the project management device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the project management device 100 as necessary. 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 HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

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

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

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

The various databases stored in the memory unit 106 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 store various programs, tables, databases, and web page files used for various processes and providing websites.

The project management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The project management device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

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

Reference Signs List 100 Project management device 102 Control unit 102a Data registration unit 102b Progress rate calculation unit 102c Progress-based sales amount calculation unit 102d Screen display control unit 104 Communication interface unit 106 Storage unit 106a Table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

A project management device including a storage unit and a control unit,
The control unit is
a data registration means for registering in the storage unit, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether the progress basis calculation is to be performed on a project basis or on a contract basis;
a progress rate calculation means for calculating a progress rate on a project basis when the corresponding progress criterion calculation unit registered in said storage unit is a project basis, and for calculating a progress rate on a contract basis when the progress criterion calculation unit is a contract basis ;
a progress basis sales amount calculation means for calculating a progress basis sales amount based on a progress rate calculated on a project basis and allocating the calculated progress basis sales amount to a contract basis when the corresponding progress basis calculation unit registered in the storage unit for a target project is a project basis, and calculating a progress basis sales amount based on the progress rate calculated on a contract basis when the progress basis calculation unit is a contract basis;
Equipped with
The progress-based sales amount calculation means
For the target project, if the progress calculation unit is the project unit, the following formulas (1) to (3) are used:
Cumulative sales (total of amounts for each project) = total amount of expected sales for each project × progress rate for that month ÷ 100 ... (1)
Sales amount for this month (total amount for each project) = cumulative sales amount (total amount for each project) - cumulative sales amount for the previous month and before (total amount for each project) ... (2)
Sales recognized this month (total amount for each contract) = Sales recognized this month (total amount for each project) × Cost incurred this month (total amount for each contract) ÷ Cost incurred this month (total amount for each project) ... (3)
Calculate the progress-based sales amount,
When the unit of calculation of the percentage of completion is the contract unit, the following formulas (4) and (5) are used:
Cumulative sales (total of amounts for each contract) = total amount of expected sales for each contract × progress rate for that month ÷ 100 ... (4)
Sales amount for the current month (total amount for each contract) = cumulative sales amount (total amount for each contract) - cumulative sales amount for the previous month and before (total amount for each contract) ... (5)
A project management device that calculates progress-based sales amount. The progress rate calculation means
For the target project, if the progress basis calculation unit is project-by-project, the progress rate is calculated as follows: Progress Rate = Total of the amount of each contract belonging to the project of the accumulated incurred cost amount as of the relevant month ÷ Total of the amount of each contract belonging to the project of the cost budget amount × 100;
2. A project management device according to claim 1, wherein when the progress criteria calculation unit is a contract unit, the progress rate is calculated for each contract as follows: Progress Rate = Sum of the incurred cost amounts for each contract accumulated as of the relevant month ÷ Sum of the cost budget amount for each contract × 100. 3. The project management device according to claim 1, wherein the project is related to the IT industry, the media industry, or the construction industry. A project management method executed by an information processing device having a control unit and a storage unit,
Executed in the control unit,
a data registration step of registering in the storage unit, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether the progress basis calculation is to be performed on a project basis or on a contract basis;
a progress rate calculation step of calculating a progress rate on a project basis when the corresponding progress criterion calculation unit registered in the storage unit is a project basis, and calculating a progress rate on a contract basis when the progress criterion calculation unit is a contract basis ;
a progress basis sales amount calculation step of calculating a progress basis sales amount based on a progress rate calculated on a project basis and allocating the calculated progress basis sales amount to a contract basis when the corresponding progress basis calculation unit registered in the storage unit for the target project is a project basis, and calculating a progress basis sales amount based on the progress rate calculated on a contract basis when the progress basis calculation unit is a contract basis;
Including,
In the progress-based sales amount calculation step,
For the target project, if the progress calculation unit is the project unit, the following formulas (1) to (3) are used:
Cumulative sales (total of amounts for each project) = total amount of expected sales for each project × progress rate for that month ÷ 100 ... (1)
Sales amount for this month (total amount for each project) = cumulative sales amount (total amount for each project) - cumulative sales amount for the previous month and before (total amount for each project) ... (2)
Sales recognized this month (total amount for each contract) = Sales recognized this month (total amount for each project) × Cost incurred this month (total amount for each contract) ÷ Cost incurred this month (total amount for each project) ... (3)
Calculate the progress-based sales amount,
When the unit of calculation of the percentage of completion is the contract unit, the following formulas (4) and (5) are used:
Cumulative sales (total of amounts for each contract) = total amount of expected sales for each contract × progress rate for that month ÷ 100 ... (4)
Sales amount for the current month (total amount for each contract) = cumulative sales amount (total amount for each contract) - cumulative sales amount for the previous month and before (total amount for each contract) ... (5)
A project management method comprising the steps of: A project management program to be executed by an information processing device having a control unit and a storage unit,
The control unit ,
a data registration step of registering in the storage unit, for each project, a plurality of contracts and a progress basis calculation unit that specifies whether the progress basis calculation is to be performed on a project basis or on a contract basis;
a progress rate calculation step of calculating a progress rate on a project basis when the corresponding progress criterion calculation unit registered in the storage unit is a project basis, and calculating a progress rate on a contract basis when the progress criterion calculation unit is a contract basis ;
a progress basis sales amount calculation step of calculating a progress basis sales amount based on a progress rate calculated on a project basis and allocating the calculated progress basis sales amount to a contract basis when the corresponding progress basis calculation unit registered in the storage unit for the target project is a project basis, and calculating a progress basis sales amount based on the progress rate calculated on a contract basis when the progress basis calculation unit is a contract basis;
It is a project management program for implementing
In the progress-based sales amount calculation step,
For the target project, if the progress calculation unit is the project unit, the following formulas (1) to (3) are used:
Cumulative sales (total of amounts for each project) = total amount of expected sales for each project × progress rate for that month ÷ 100 ... (1)
Sales amount for this month (total amount for each project) = cumulative sales amount (total amount for each project) - cumulative sales amount for the previous month and before (total amount for each project) ... (2)
Sales recognized this month (total amount for each contract) = Sales recognized this month (total amount for each project) × Cost incurred this month (total amount for each contract) ÷ Cost incurred this month (total amount for each project) ... (3)
Calculate the progress-based sales amount,
When the unit of calculation of the percentage of completion is the contract unit, the following formulas (4) and (5) are used:
Cumulative sales (total of amounts for each contract) = total amount of expected sales for each contract × progress rate for that month ÷ 100 ... (4)
Sales amount for the current month (total amount for each contract) = cumulative sales amount (total amount for each contract) - cumulative sales amount for the previous month and before (total amount for each contract) ... (5)
A project management program characterized by calculating progress-based sales amount.

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