JP7569462B2 - 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, Patent Document 1 does not state anything about calculating the estimated end-of-period costs and estimated end-of-period revenues early when using the percentage-of-completion method.

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, when a progress-of-completion method is adopted, can predict the planned end-of-period costs and planned end-of-period revenues early and improve profits by taking measures with management resources.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a project management device including a control unit, the control unit including: an execution budget input unit for inputting execution budget information including a budget amount, a plurality of cost items, and an internal budget amount for each cost item for a target project;
The system is characterized by comprising an order information input means for inputting order information including the order amount and planned purchase date of each cost item for the target project, and a cost forecast amount calculation means for calculating the end-of-period planned cost amount of each cost item based on the cost forecast classification defined for each cost item.

According to one aspect of the present invention, the control unit may further include a planned revenue calculation means for calculating a planned revenue amount at the end of the period for the target project in proportion to the cost based on the planned cost amount at the end of the period for each of the cost items.

Furthermore, according to one aspect of the present invention, the cost forecast classification of material costs and subcontract costs may use a current cost forecast, with costs incurred in the planned month of purchase.

In addition, according to one aspect of the present invention, for labor costs and expenses, historical costs may be forecast, and future costs may be calculated on a monthly basis based on the cost incurred amount at the monthly point in time and the actual budget amount.

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

In order to solve the above-mentioned problems and achieve the object, the present invention provides a project management method to be executed by an information processing device having a control unit, the method being executed by the control unit,
The method includes an execution budget input process for inputting execution budget information including a budget amount, a plurality of cost items, and an internal budget amount for each cost item for a target project, an order information registration process for registering order information including an order amount and a planned purchase date for each cost item for the target project, and a planned cost amount calculation process for calculating a planned cost amount at the end of the period for each cost item based on a cost forecast classification defined for each cost item.

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 project management program causes the control unit to execute an execution budget input process for inputting execution budget information for a target project, including a budget amount, multiple cost items, and an internal budget amount for each cost item, an order information registration process for registering order information for the target project, including an order amount and a planned purchase date for each cost item, and a planned cost amount calculation process for calculating the planned cost amount at the end of the period for each cost item based on a cost forecast classification specified for each of the cost items.

According to the present invention, when the percentage of completion method is adopted, it is possible to predict the planned cost amount and the planned revenue amount at the end of the period early on, and improve profits by taking measures with management resources.

FIG. 1 is a block diagram showing an example of a configuration of a project management device according to the present embodiment. FIG. 2 is a diagram showing a flow for explaining an example of the overall processing of the project management device according to the present embodiment. FIG. 3 is a diagram showing cost forecast classification for each cost category. FIG. 4 is a diagram showing an example of the configuration of the project cost item classification master, the cost classification master, the product number master, and the project type master. FIG. 5 is a diagram showing an example of setting the project cost subject division master, the cost classification master, and the project type master. FIG. 6 is a diagram showing an example of a display of an implementation budget registration screen. FIG. 7 is a diagram showing an example of the structure of contract information. FIG. 8 is a diagram illustrating an example of the configuration of execution information. FIG. 9 is a diagram showing a display example of the order registration screen. FIG. 10 is a diagram showing an example of the configuration of order information. FIG. 11 is a diagram showing a display example of the landing prediction input screen. FIG. 12 is a diagram showing an example of the configuration of the landing prediction registration information. FIG. 13 is a diagram for explaining a method for calculating a monthly estimated cost amount based on a cost forecast classification. FIG. 14 is a diagram for explaining a method of calculating the estimated revenue amount based on the cost proportional method. FIG. 15 is a diagram showing an example of output of income and expenditure forecast 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.

In the construction, IT, and machinery industries, the new revenue recognition standards will, in principle, change the calculation method from the completed contract method to the percentage of completion method.

Specifically, "When the criteria for transferring control of goods or services to a customer over time are met, revenue is recognized over time as the performance obligation to transfer the goods or services to the customer is satisfied (Accounting Standard, paragraphs 38 and 41 to 45; Implementation Guidance, paragraphs 9 to 13 and 15 to 22)."

Previously, the completed construction method was often used, and sales could be forecast by collecting data from the site on whether work was completed at the end of the period. However, going forward, the percentage of completion method will be adopted as the rule, and a huge amount of work will be required to calculate the estimated cost amount and estimated revenue amount at the end of the period for each construction period, calling for measures to improve operational efficiency.

In this embodiment, when predicting the end-of-period revenue under the percentage of completion method, revenue forecasts are calculated based on the construction period of each project and the characteristics of each cost classification.

The purpose of this embodiment, when the percentage of completion method is adopted, is to predict the planned cost amount and the planned revenue amount at the end of the period early and improve profits by taking measures with management resources.

In this embodiment, the calculation method is classified according to the characteristics of the cost classification, and the estimated end-of-period cost amount is calculated. For example, in the case of facility construction, the cost of materials such as large equipment accounts for a large proportion of the cost, so accurate information on material costs must be calculated based on delivery date information.

Specifically, in this embodiment, when planning the execution budget, costs are classified into external expenditure costs (point in time cost forecast) such as material costs and subcontract costs, whose occurrence can be predicted, and costs that accumulate over time such as labor costs and expenses (expected cost forecast), and future costs to be incurred are calculated based on the construction period according to their characteristics. Subcontract costs may also be classified as costs that accumulate over time depending on the progress of work, such as through performance appraisal, so this can be set for each cost category.

2. Configuration
An example of the configuration of a project management 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 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 commands to the CPU (Central Processing Unit) to perform various processes. 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, and the like can be used. The storage unit 106 also includes a project cost item classification master 106a, a cost classification master 106b, a product number master 106c, a project type master 106d, and a data file 106e. FIG. 4 is a diagram showing configuration examples of the project cost subject category master 106a, the cost category master 106b, the product number master 106c, and the project type master 106d. FIG. 5 is a diagram showing setting examples of the project cost subject category master 106a, the cost category master 106b, and the project type master 106d.

The project cost subject category master 106a is a master that categorizes the cost categories into more detailed categories. As shown in FIG. 4, the project cost subject category master 106a can be configured with tables for correlating and registering data on project cost subject category, project cost subject category name, cost classification code, and cost classification name. As shown in FIG. 5, the cost subject categories are, for example, main material costs, auxiliary material costs, wages and salaries, miscellaneous pay, and outsourcing costs. The cost forecast classification of the cost classification master 106b is specified based on the cost classification code of the project cost subject category master 106a.

The cost classification master 106b is a master that specifies the cost forecast classification of cost elements (e.g., materials, outsourcing, labor, expenses). As shown in FIG. 4, the cost classification master 106b can be configured with tables for correlating and registering data on cost classification codes, cost classification names, cost classification types, and cost forecast classifications. For example, as shown in FIG. 5, the cost classifications are material costs, outsourcing costs, labor costs, expenses, machine costs, etc.

The product number master 106c can be configured with a table for registering data on product number codes, product number names, project type codes, and project cost item classifications in association with each other. The specified product number is linked to the project cost item classification and project type.

The project type master 106d is a master that sets the type of cost, such as budget type and execution budget. As shown in FIG. 4, the project type master 106d can be configured with a table or the like for registering data on project type codes and project type names in association with each other. As shown in FIG. 5, the project types are, for example, paving work, general building construction, electrical work, piping work, paving work, etc.

Data file 106e is a table for storing various data such as contract information, working budget information, order information, and arrival forecast registration information.

The contract information consists of a project order header and project order details (see Figure 7). The project order header may include the project number, order number, customer code, invoice sales amount, invoice sales consumption tax amount, invoice cost amount, and invoice gross profit amount. The project order details may include the order number, order line number, product code, product name, credit account category, consumption tax rate category, order quantity, unit sales price, unit sales price, sales amount, sales consumption tax amount, unit cost price, cost amount, and gross profit amount.

The execution budget information consists of a project budget header and project budget details (see Figure 8). The project budget header may include the project number, order number, order line number, number of budget changes, accounting year and month, registration date, project budget unit category, and voucher budget amount. The project budget details may include the project number, order number, order line number, project budget line number, number of budget changes, project type code, and project budget amount.

The order information consists of a project order header and project order details (see Figure 10). The project order header may include the order number, order date, accounting year and month, supplier, invoice purchase amount, project number, order number, and order line number. The project order details may include the order number, order line number, product code, product name, order quantity, order price, order amount, and scheduled purchase date.

The estimated final cost registration information consists of a project estimated cost header and project estimated cost details (see Figure 12). The project estimated cost header may include the accounting year and month, project number, order number, order line number, and contract amount. The project estimated cost details may include the accounting year and month, project number, order number, order line number, project planned cost line number, project type code, project cost item category, budget amount, cost amount already incurred, cost amount incurred this month, future planned cost amount, final estimated final cost amount (cumulative incurred costs + future estimated costs), and budget-actual variance amount.

The control unit 102 is a CPU or the like that controls 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, the control unit 102 includes a master maintenance unit 102a, an execution budget registration unit 102b, an order registration unit 102c, a planned cost amount calculation unit 102d, a planned revenue amount calculation unit 102e, a screen display control unit 102f, and a monthly estimated landing amount registration unit 102g.

The master maintenance section 102a is used to perform editing such as adding, deleting, and changing data in the project cost item classification master 106a, the cost classification master 106b, the product number master 106c, and the project type master 106d in response to, for example, an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114.

The execution budget registration unit 102b inputs execution budget information including the budget amount, multiple cost items, and internal budget amount for each cost item for the target project in response to, for example, an operator's operation on the execution budget registration screen (see FIG. 6) displayed on the monitor 114, and registers it in the data file 106e. The execution budget registration unit 102b also inputs contract information for the target project and registers it in the data file 106e. The project may be related to the construction industry, the IT industry, or the machinery industry.

The order registration unit 102c, for example, inputs order information including the order amount and planned purchase date for each cost item for the target project in response to an operator's operation on the order registration screen (see FIG. 9) displayed on the monitor 114, and registers the information in the data file 106e.

The monthly estimated landing amount registration unit 102g inputs estimated landing amount registration information for the target project in response to, for example, an operator's operation on the estimated landing amount registration screen (see FIG. 11) displayed on the monitor 114, and registers the information in the data file 106e.

The estimated cost calculation unit 102d calculates the estimated cost amount at the end of the period for each cost item based on the estimated cost classification defined for each cost item. The estimated cost classification for material costs and subcontract costs may use a current cost forecast, with costs incurred in the planned month of purchase. For labor costs and expenses, historical costs may be forecast, and future costs may be calculated on a monthly basis based on the estimated cost amount at the monthly point in time and the actual budget amount.

The planned revenue calculation unit 102e calculates the planned revenue at the end of the period for the target project in proportion to the cost, based on the planned cost at the end of the period for each cost item. The planned revenue calculation unit 102e may also output income and expenditure forecast data for the target project based on the calculated planned cost at the end of the period and the planned revenue at the end of the period for each cost item (see FIG. 15).

The screen display control unit 102f controls the display and input of various screens (e.g., master maintenance screen, working budget registration screen, order registration screen, arrival forecast registration screen, etc.) displayed on the monitor 114.

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

In FIG. 2, the master maintenance unit 102a executes a master setting process (step S1). Specifically, in the master setting process, the master maintenance unit 102a sets data for the project cost subject division master 106a, the cost classification master 106b, the product number master 106c, and the project type master 106d in response to, for example, an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114.

The execution budget registration unit 102b executes the execution budget registration process (step S2). Specifically, in the execution budget registration process, the execution budget registration unit 102b inputs execution budget information including the budget amount, multiple cost items, and the internal budget amount of each cost item for the target project in response to, for example, the operator's operation on the execution budget registration screen (see FIG. 6) displayed on the monitor 114, and registers it in the data file 106e.

The order registration unit 102c executes the order registration process (step S3). Specifically, in the order registration process, the order registration unit 102c inputs order information including the order amount and the planned purchase date for each cost item for the target project in response to, for example, an operator's operation on the order registration screen (see FIG. 9) displayed on the monitor 114, and registers the information in the data file 106e.

The monthly estimated landing amount registration unit 102g executes the monthly estimated landing amount registration process (step S4). Specifically, in the monthly estimated landing amount registration process, the monthly estimated landing amount registration unit 102g inputs estimated landing amount registration information for the target project in response to, for example, the operator's operation on the estimated landing amount registration screen (see FIG. 11) displayed on the monitor 114, and registers it in the data file 106e.

The estimated cost calculation unit 102d and the estimated revenue calculation unit 102e execute end-of-period forecast processing (step S5). Specifically, in the end-of-period forecast processing, the estimated cost calculation unit 102d calculates the estimated end-of-period cost amount for each cost item based on the estimated cost classification defined for each cost item. The estimated cost classification for material costs and subcontract costs may use a current cost forecast, and costs may be incurred in the planned month of purchase. In addition, for labor costs and expenses, a historical cost forecast may be used, and future costs may be calculated on a monthly basis based on the cost amount incurred at the monthly point in time and the actual budget amount.

In the end-of-period final forecast process, the planned revenue calculation unit 102e calculates the planned end-of-period revenue for the target project in proportion to the cost, based on the planned end-of-period cost amount. In addition, in the end-of-period final forecast process, the planned revenue calculation unit 102e may output income/expense forecast data for the target project based on the calculated planned end-of-period cost amount and planned end-of-period revenue amount for each cost item (see FIG. 15).

Next, a specific example of the processing of the project management device 100 in this embodiment will be described with reference to Figures 3 to 15.

(S1: Master setting process)
The master setting process will be described in detail with reference to Figures 3 to 5. Figure 3 is a diagram showing cost forecast classification for each cost classification. Figure 4 is a diagram showing configuration examples of the project cost subject classification master 106a, the cost classification master 106b, the product number master 106c, and the project type master 106d. Figure 5 is a diagram showing setting examples of the project cost subject classification master 106a, the cost classification master 106b, and the project type master 106d.

The master maintenance unit 102a sets data in the project cost item classification master 106a, the cost classification master 106b, the product number master 106c, and the project type master 106d, for example, in response to an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114.

As shown in Figure 3, the cost forecast classification for "material costs" is "current cost forecast," the cost forecast classification for "subcontract costs" is "current cost forecast," the cost forecast classification for "labor costs" is "overtime cost forecast," and the cost forecast classification for "expenses" is "overtime cost forecast." For items with current cost forecasts such as material costs and subcontract costs, a determination is made as to whether costs have been incurred at the end of the period based on delivery date information in the order registration.

In the example of the project cost item category master 106a shown in Figure 4, the PJ cost item category is "G10", the PJ cost item category name is "Major material cost", the cost classification code is "1000", and the cost classification name is "Material cost".

In the example of the cost classification master 106b shown in Figure 4, the cost classification code is "1000", the cost classification name is "material cost", the cost classification type is "direct cost (materials)", and the cost forecast classification is "current cost forecast".

In the example of item number master 106c shown in Figure 4, the item number code is "C001001," the item name is "painting - materials," the project type code is "A01," the project type code is "02," and the project cost item category is "G10."

In the example of project type master 106d shown in Figure 4, the project type code is "A01" and the project type name is "ground work."

(S2: Execution budget registration process)
The working budget registration process will be described in detail with reference to Figures 6 to 8. Figure 6 is a diagram showing an example of the working budget registration screen. Figure 7 is a diagram showing an example of the structure of contract information. Figure 8 is a diagram showing an example of the structure of execution information. The following description will be given on the assumption that contract information has been registered in advance in data file 106e.

The actual budget registration unit 102b inputs actual budget information for the target project in response to, for example, an operator's operation on the actual budget registration screen displayed on the monitor 114, and registers it in the data file 106e.

The execution budget registration screen shown in Figure 6 allows you to specify the project type, project cost item, etc. The budget registration screen shown in Figure 6 has a header area that displays the contract amount, project number, accounting year and month, order number, number of budget changes, and registration date, and a details area that displays items such as the budget (project type, type name, budget amount, project cost item, detailed budget amount).

When a project number is entered in the header area, the contract amount, project number, accounting year and month, order number, etc. are read from the contract information using the project number as a key and displayed. When budget items (project type, type name, budget amount, project cost item, detailed budget amount, etc.) are entered in the details area and the register button (not shown) is pressed, the budget execution information according to the entered contents is registered in data file 106e.

In the example shown in Figure 6, the project number is "PJ0001", the contract amount is "15,000,000", the fiscal year is "2020/11", the order number is "JY0001-01", and the registration date is "2020/11". As for the budget, the budget amount for project "02: Complete construction" is "5,000,000", and the budget amount for "A01: Electrical work" is "6,000,000", totaling "11,000,000". The budget breakdown is as follows: for project type "02: Complete construction", the main material cost is "3,000,000", and the subcontract cost is "2,000,000". For project type "A1: Electrical work", the main material cost is "2,000,000", the subcontract cost is "1,000,000", and the labor cost is "3,000,000".

(S2: Order registration process)
The order registration process will be described in detail with reference to Figures 9 and 10. Figure 9 is a diagram showing a display example of an order registration screen. Figure 10 is a diagram showing a configuration example of order information.

The order registration unit 102c, for example, inputs order information for the target project in response to an operator's operation on the order registration screen displayed on the monitor 114, and registers the information in the data file 106e.

In the order registration screen, a product number is specified when registering an order. The example order registration screen shown in FIG. 10 has a header area that displays the order number, project number, order date, order number, supplier, accounting year and month, registration date, etc., and a details area for inputting budget details (product number, product number name, order amount, planned purchase date, cost classification), and by pressing a register button (not shown), order information according to the input details is registered in data file 106e.

In the example shown in Figure 9, the header area contains the order number "HA0010", project number "PJ0001", order date "2020/12/10", order number "JY0001-01", supplier "Chiba Engineering", accounting year and month "2020/11", and registration date "2020/11".

The details area has the following on the first line: product number "C001001", product name "Electrical work materials", order amount "2,000,000", planned purchase date "2020/12/31", and cost classification "Materials cost". The second line has the product number "C001002", product name "Electrical work outsourced", order amount "1,000,000", planned purchase date "2020/12/20", and cost classification "Outsourcing cost".

(S4: Monthly estimated landing amount registration process)
The monthly estimated cost registration process will be described in detail with reference to Fig. 11 and Fig. 12. Fig. 11 is a diagram showing a display example of an estimated cost registration screen. Fig. 12 is a diagram showing a configuration example of estimated cost registration information. The estimated final cost of the construction is registered in the estimated cost registration.

The monthly estimated landing amount registration unit 102g inputs estimated landing amount registration information for the target project in response to, for example, an operator's operation on the estimated landing amount registration screen (see FIG. 11) displayed on the monitor 114, and registers the information in the data file 106e.

On the estimated end result registration screen shown in FIG. 11, the costs expected to be incurred in the future are registered for each project type and project cost item. The estimated end result registration screen shown in FIG. 11 has a header area in which the project number, accounting year and month, and order number are displayed, and a details area for entering construction information (project type, project cost item, budget amount, ordered costs, accumulated costs incurred, future expected costs, and final estimated end result). By pressing the register button (not shown), estimated end result registration information corresponding to the contents entered is registered in data file 106e.

The final estimated cost is calculated by adding the cumulative incurred costs plus the estimated future costs. This is the denominator when calculating the progress rate for construction progress-based projects.

In the example of the expected end result input screen shown in FIG. 11, the header area displays the project number "PJ0001", the accounting year and month "2020/12", and the order number "JY0001". In the details area, the first line of the construction information displays the project type "Construction as a whole", project cost item "Major material cost", budget amount "3,000,000", ordered cost "1,000,000", accumulated incurred cost "0", future expected cost "1,500,000", and final expected cost "1,500,000".

(S4: End of period arrival time forecast processing)
The end-of-period arrival forecast process will be described in detail with reference to Figures 13 to 15. Figure 13 is a diagram for explaining a method for calculating a monthly estimated cost amount based on a cost forecast classification. Figure 14 is a diagram for explaining a method for calculating an estimated revenue amount based on the cost proportional method. Figure 15 is a diagram showing an example of output of income and expenditure forecast data.

The estimated cost calculation unit 102d calculates the estimated cost amount at the end of the period for each cost item based on the estimated cost classification defined for each cost item. The estimated cost classification for material costs and subcontract costs may use a current cost forecast, with costs incurred in the planned month of purchase. For labor costs and expenses, a historical cost forecast may be used, and future costs may be calculated on a monthly basis based on the estimated cost amount at the monthly point in time and the actual budget amount.

The estimated revenue calculation unit 102e also calculates the estimated end-of-term revenue of the target project in proportion to the cost based on the contract amount, the accumulated incurred costs, and the estimated cost amount. The estimated revenue calculation unit 102e outputs construction income and expenditure data (see FIG. 15) based on the calculated estimated end-of-term cost amount and estimated end-of-term revenue amount.

In FIG. 13, (1) the estimated cost amount is calculated for each month based on the cost forecast classification (current cost forecast or historical cost forecast) corresponding to the cost classification type registered in the cost classification master 106b.

(a) For material costs and subcontract costs, current cost estimates are used.
In the case of point-in-time cost forecasting, costs are incurred in the planned purchase month. For order information, the delivery month is the subject of cost calculation, and for future planned order amounts, the cost incurred amount is the final month of the construction period. Planned order amount = (cumulative incurred costs + future expected costs) - ordered amount.

(b) For labor costs and expenses, use the estimated historical cost (outsourcing costs subject to performance appraisal).
In the case of a past cost forecast, the future cost to be incurred is calculated on a monthly basis based on the cost to be incurred at the monthly point in time and the actual budget amount.

Figure 13 shows an example of the remaining amount divided by month when the construction period is 10 months, the labor cost budget is 3 million, 3 months have passed, and costs incurred are 900,000. 3 million - 900,000 = 2.1 million to be incurred in the future, with 300,000 to be incurred per month for the remaining 7 months. At the end of the period, 2021/3, the cost amount will be 1.8 million.

In the example shown in Figure 13, the costs incurred for "2020/10", "2020/11", and "2020/12" are each "300,000" for a total of "900,000". The labor cost budget of "3 million" minus the costs already incurred of "900,000" will result in future costs of "2.1 million", with 300,000 to be incurred per month over the remaining seven months, and the costs incurred for "2021/1", "2021/2", "2020/12", and "2020/12" will each be "300,000".

In Figure 14, revenue is forecasted, and the sales progress rate is calculated for each project on a cost-proportional basis, and the estimated sales amount is calculated. The calculation items for the cost-proportional method are the contract amount, the accumulated amount incurred, and the estimated cost amount.

An example of calculating the sales amount for each construction project (when the contract amount is 5 million yen) is shown below. As of December, the sales amount for March 2021 is predicted. Sales amount = contract amount x (cumulative amount incurred / estimated cost amount).

In the example shown in FIG. 14, for the year/month "2020/10", the sales amount is "500,000", the sales progress rate is "10%," the accumulated amount incurred is "300,000", and the planned cost amount is "3 million". For the year/month "2020/11", the sales amount is "1 million", the sales progress rate is "20%," the accumulated amount incurred is "600,000", and the planned cost amount is "3 million". For the year/month "2020/12", the sales amount is "1.5 million", the sales progress rate is "30%," the accumulated amount incurred is "900,000", and the planned cost amount is "3 million". As of December, the progress rates for the years/months "2021/1", "2021/2", and "2021/3" are set to "40%, "50%," and "60%" based on the cost ratio, and the sales amounts "2 million", "2.5 million", and "3 million" are calculated.

Figure 15 shows an example of income/expense forecast data output. In this example, for the accounting month and year "December 2020", output month and year "December 2020 - March 2021", project "PJ0001", project name "Facility Construction Complete", contract number "JYU0001", and contract amount "15,000,000", data on the (planned) sales amount, sales progress rate, cumulative incurred costs, and final estimated cost for the current accounting month and year and future months "January 2021", "February 2021", and "March 2021" is displayed. The (planned) sales amount is "3,125,000" for the current accounting month and year, "6,000,000" for January 2021, "7,625,000" for February 2021, and "8,000,000" for March 2021.

By drilling down, data on accumulated costs incurred for each cost category by project type is displayed. By drilling down further, data on document type, document number, incurred amount, and planned purchase month is displayed. In this way, outputting the planned order amount for each project type can encourage planning of the planned cost month for each cost category.

In the example of the project type "Electrical work", for the cost classification "Major material costs", the incurred amount is "2,000,000", the planned purchase month is "2021/1", and the cumulative incurred costs are "0" for the current accounting month, "2,000,000" for 2021/1, "2,000,000" for 2021/2, and "2,000,000" for 2021/3, with costs incurred in the planned purchase month of "2021/1" (in the case of the example in Figure 9, costs are incurred in the planned purchase month based on the current cost forecast).

In addition, for the cost category "subcontract expenses," the amount incurred is "1,000,000," the planned purchase month is "2020/12," and the cumulative cost incurred amount is "1,000,000" for the current accounting month, "1,000,000" for 2021/1, "1,000,000" for 2021/2, and "1,000,000" for 2021/3, with costs incurred in the planned purchase month of "2020/12" (in the case of the example in Figure 9, purchases were made in December).

In addition, for the cost category "Labor costs," the cumulative cost incurred amount is "900,000" for the current accounting year and month, "1,200,000" for January 2021, "1,500,000" for February 2021, and "1,800,000" for March 2021 (divided into monthly increments of 300,000 based on the estimated past costs).

As described above, according to this embodiment, the system includes an execution budget registration unit 102b for inputting execution budget information including the budget amount, multiple cost items, and internal budget amount of each cost item for the target project, an order registration unit 102c for inputting order information including the order amount and planned purchase date of each cost item for the target project, and a planned cost calculation unit 102d for calculating the planned end-of-period cost amount of each cost item based on the cost forecast classification defined for each cost item. In addition, the system includes a planned revenue calculation unit 102e for calculating the planned end-of-period revenue amount of the target project in proportion to the cost based on the planned end-of-period cost amount of each cost item.

This means that when using the percentage of completion method, it is possible to predict the planned costs and revenues at the end of the period early on and improve profits by allocating management resources.

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 search conditions and other parameters, 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 Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

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

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.

100 Project management device 102 Control unit 102a Master maintenance unit 102b Execution budget registration unit 102c Order registration unit 102d Estimated cost amount calculation unit 102e Estimated revenue amount calculation unit 102f Screen display control unit 102g Monthly estimated amount registration unit 104 Communication interface unit 106 Storage unit 106a Project cost item classification master 106b Cost classification master 106c Product number master 106d Project type master 106e Data file 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

A project management device including a control unit,
The control unit is
an actual budget input means for inputting actual budget information including a budget amount, a plurality of cost items, and an internal budget amount for each cost item for a target project;
An order information input means for inputting order information including an order amount and a planned purchase date for each cost item for a target project;
a cost forecast amount calculation means for calculating a final end cost forecast amount of each cost item based on a cost forecast classification defined for each cost item;
Equipped with
(1) when the cost forecast classification specified is a historical cost forecast, the device calculates the estimated cost at the end of the period by adding the amount calculated by dividing the future cost amount by the execution budget amount by the cumulative cost amount as of the current fiscal year and month, for the number of months from after the current fiscal year and month to the end of the period, in order to calculate the estimated cost amount at the end of the period; and (2) when the cost forecast classification specified is a current cost forecast, the device calculates the estimated cost amount at the end of the period by adding the amount of cost incurred from after the current fiscal year and month to the cumulative cost amount up to the current fiscal year and month, including the planned purchase month. The control unit further includes an acquisition unit that acquires a cost classification from a cost item master based on a cost item included in the execution budget information, and acquires a cost forecast classification from a cost classification master based on the acquired cost classification,
The cost forecast classification defined is acquired by the acquisition means;
2. The project management device according to claim 1, wherein: A project management method to be executed by an information processing device having a control unit,
Executed by the control unit,
an actual budget input process for inputting actual budget information including a budget amount, a number of cost items, and an internal budget amount for each cost item for a target project;
An order information registration process for registering order information including an order amount and a planned purchase date for each cost item for the target project;
a cost forecast amount calculation step of calculating a cost forecast amount at the end of a period for each cost item based on a cost forecast classification specified for each cost item;
Including,
A project management method characterized in that (1) when the specified cost forecast classification is a historical cost forecast, the planned cost at the end of the period is calculated by adding the amount calculated by dividing the future costs to the actual budget amount by the number of months from after the current fiscal year to the end of the period to the accumulated costs incurred up to the current fiscal year, and (2) when the specified cost forecast classification is a point-in-time cost forecast, the planned cost at the end of the period is calculated by adding the amount incurred from after the current fiscal year to the end of the period, including the planned purchase month, to the accumulated costs incurred up to the current fiscal year. A project management program to be executed by an information processing device having a control unit and a storage unit,
In the control unit,
an actual budget input process for inputting actual budget information including a budget amount, a number of cost items, and an internal budget amount for each cost item for a target project;
An order information registration process for registering order information including an order amount and a planned purchase date for each cost item for the target project;
a cost forecast amount calculation step of calculating a cost forecast amount at the end of a period for each cost item based on a cost forecast classification specified for each cost item;
This is a program for executing
A project management program characterized in that (1) when the specified cost forecast classification is a historical cost forecast, the program adds the amount calculated by dividing future costs by the execution budget amount by the number of months from after the current fiscal year to the end of the fiscal year to calculate the planned cost amount at the end of the fiscal year, in order to the accumulated cost amount as of the current fiscal year and month, for the number of months from after the current fiscal year and month to the end of the fiscal year, in order to calculate the planned cost amount at the end of the fiscal year, and (2) when the specified cost forecast classification is a current cost forecast, the program adds the amount of costs incurred from after the current fiscal year and month to the end of the fiscal year, including the planned purchase month, in order to calculate the planned cost amount at the end of the fiscal year.

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