JP-7856709-B2 - Cost accounting device, cost accounting method, and cost accounting program

Inventors

• 村野 弘樹

Assignees

• 株式会社オービック

Dates

Publication Date

20260511

Application Date

20240829

Claims (7)

1. A cost accounting device equipped with a control unit, The control unit, Project, accounting year and month, cost account classification including the first and second cost accounts, and estimated end date data including estimated end date, Cost aggregation data including project, accounting year and month, cost account category, and cost amount, It is configured to be accessible, A progress rate calculation processing means calculates the progress rate for the target project and accounting month based on the projected completion data and the first cost account of the cost aggregation data, A reversal processing means that calculates the reversal amount of the second cost item by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item × progress rate for the target project and accounting month, and creates cost accounting data including the reversal amount for the second cost item, A cost accounting device characterized by being equipped with the following features.
2. The cost accounting apparatus according to claim 1, characterized in that the first cost item is outsourcing expenses and the second cost item is material costs.
3. The control unit further, The cost accounting apparatus according to claim 1, further comprising cost accounting processing means for recalculating the cost aggregation data based on the cost accounting data.
4. The cost accounting apparatus according to claim 1, further comprising sales processing means for creating percentage-of-completion sales data, including a percentage-of-completion sales amount calculated by multiplying the contract amount by the progress rate, for the target project and accounting month.
5. The control unit further, The cost accounting apparatus according to any one of claims 1 to 4, further comprising a journal entry creation means for creating journal entry data that includes data for reversals at the end of the current month and data for reversals at the beginning of the following month, based on the aforementioned cost accounting data.
6. A cost accounting method performed by a cost accounting device equipped with a control unit, The control unit, Project, accounting year and month, cost account classification including the first and second cost accounts, and estimated end date data including estimated end date, Cost aggregation data including project, accounting year and month, cost account category, and cost amount, It is configured to be accessible, The control unit is executed as follows: A progress rate calculation process that calculates the progress rate for the target project and accounting month based on the aforementioned projected completion data and the first cost account of the cost aggregation data, For the target project and accounting month, the reversal process involves calculating the reversal amount of the second cost item by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item multiplied by the progress rate, and creating cost accounting data that includes the reversal amount for the second cost item. A cost accounting method characterized by including the following.
7. A cost accounting program to be executed by a cost accounting device equipped with a control unit, The control unit, Project, accounting year and month, cost account classification including the first and second cost accounts, and estimated end date data including estimated end date, Cost aggregation data including project, accounting year and month, cost account category, and cost amount, It is configured to be accessible, The control unit, A progress rate calculation process that calculates the progress rate for the target project and accounting month based on the aforementioned projected completion data and the first cost account of the cost aggregation data, For the target project and accounting month, the reversal process involves calculating the reversal amount of the second cost item by subtracting the cost amount of the second cost item from the estimated final amount of the second cost item multiplied by the progress rate, and creating cost accounting data that includes the reversal amount for the second cost item. A cost accounting program to execute this process.

Description

This invention relates to a cost accounting device, a cost accounting method, and a cost accounting program. For example, in a project where the revenue basis is the percentage-of-completion method, work-in-progress (work-in-progress) incurred at the time of recording percentage-of-completion revenue is transferred to the cost of completed construction. Conventionally, a system for managing the progress of ongoing projects exists, for example, as described in Patent Document 1. Japanese Patent Publication No. 2023-144967 Figure 1 is a block diagram showing an example of the configuration of the cost accounting device in this embodiment.Figure 2 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 3 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 4 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 5 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 6 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 7 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 8 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 9 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 10 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 11 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 12 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 13 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 14 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 15 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment.Figure 16 is a diagram illustrating a specific example of the processing performed by the control unit of the cost accounting device in this embodiment. Embodiments of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to these embodiments. [1. Overview] The outline of the present invention will be explained in the following order: [1-1. Background and Problems], [1-2. Solution], and [1-3. Functional Overview of the Present Invention]. [1-1. Background/Issues] For example, in a project where the revenue basis is the percentage-of-completion method, work-in-progress expenses incurred at the time of revenue recognition are transferred to the cost of completed construction. Therefore, if material costs are recorded as work-in-progress expenses at the time the materials are received, the portion of unused materials will also be included in the cost of completed construction, making it impossible to accurately grasp the profit and loss of ongoing construction work. Managing incoming materials as stored materials and using them in construction at the appropriate time allows for accurate accounting of material costs in the completed construction cost. However, this process requires manual input each time materials are used, resulting in a high workload and complexity. [1-2. Solution】 In this invention, in industries with a large number of projects (e.g., construction work), material costs are recorded as work-in-progress expenditures, and then returned to material inventory according to the progress rate, thereby simplifying and accurately processing the accounting of completed construction costs. "1-3. Functional Overview of the Invention" (1) Based on the progress rate calculated using subcontracting costs as the basis, calculate the material costs to be included in the cost of completed construction from the estimated amount of material costs, and then calculate the difference between that and the material costs recorded as work-in-progress expenditures (material costs) and return it to material inventory. (2) If the amount recorded as work-in-progress expenditures (material costs) is less, the difference shall be recorded as