JP7801969B2 - Sales recording device, sales recording method, and sales recording program - Google Patents

Description

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

Patent Document 1 discloses a configuration for calculating percentage-of-completion sales for each month of a project under the percentage-of-completion method and creating journal data related to the percentage-of-completion sales for each month.

Japanese Patent Application Laid-Open No. 2020-87031

However, the invention described in Patent Document 1 above had the problem that it was difficult to grasp sales using the percentage-of-completion method from both a financial perspective and a management accounting perspective.

The present invention was made in consideration of the above-mentioned problems, and aims to provide a sales accounting device, sales accounting method, and sales accounting program that can create sales journal entries to adjust for the difference between percentage-of-completion-based sales by production department and percentage-of-completion-based sales by contract, based on sales data based on percentage-of-completion-based sales.

In order to solve the above-mentioned problems and achieve the objectives, the sales accounting device of the present invention is a sales accounting device equipped with a memory unit and a control unit, wherein the memory unit comprises project storage means for storing contract-specific PPC sales under the PPC method for each contract of a project and department-specific PPC sales under the PPC method for each department engaged in the project, and the control unit comprises journal entry creation means for creating difference adjustment journal entry data that sets difference adjustment sales, which is the difference between the contract-specific PPC sales and the total of the department-specific PPC sales, to the credit side.

Furthermore, in the sales accounting device according to the present invention, the difference adjustment journal data is further characterized in that the departmental percentage-of-completion sales for each department are set to the credit side.

Furthermore, in the sales accounting device according to the present invention, the project storage means further stores the departmental execution budget amounts for each department in the contract, and the control unit further includes cost calculation means for calculating the estimated total cost by contract, which is the sum of the departmental execution budget amounts for each contract.

Furthermore, in the sales accounting device according to the present invention, the project storage means further stores the cumulative actual cost amount by department for the contract at a specified point in time, and the cumulative actual cost amount by contract for the contract at the specified point in time, which is the sum of the cumulative actual cost amounts by department, and the cost calculation means further calculates the progress rate by department from the ratio between the execution budget amount by department and the cumulative actual cost amount by department, and calculates the progress rate by contract from the ratio between the cumulative actual cost amount by contract and the estimated total cost by contract.

Furthermore, in the sales accounting device according to the present invention, the project storage means further stores the actual cumulative cost amount for each department for the contract at a specified point in time, and the journal entry creation means further calculates the profit margin for each department based on the progress-based sales per department and the actual cumulative cost amount, and acquires project income and expenditure management data linked to the progress-based sales per department and the profit margin per department.

In the sales accounting device according to the present invention, the project storage means further stores the contract amount of the project and the departmental distribution amount of the contract amount for each department, and the control unit further includes a sales calculation means for multiplying the departmental distribution amount by the departmental progress rate to obtain the departmental progress-based sales, and multiplying the contract amount by the contractal progress rate to obtain the contractal progress-based sales.

In the sales accounting device of the present invention, the cost calculation means acquires the departmental progress rate as 1 if the departmental cumulative actual cost amount is higher than the departmental execution budget amount; if the departmental cumulative actual cost amount is equal to or less than the departmental execution budget amount, acquires the departmental progress rate as the quotient when the departmental cumulative actual cost amount is the dividend and the departmental execution budget amount is the divisor; if the contractal cumulative actual cost amount is higher than the contractal estimated total cost, acquires the contractal progress rate as 1; if the contractal cumulative actual cost amount is equal to or less than the contractal estimated total cost, acquires the contractal progress rate as the quotient when the contractal cumulative actual cost amount is the dividend and the contractal estimated total cost is the divisor.

The sales accounting method of the present invention is a sales accounting method to be executed by a sales accounting device having a memory unit and a control unit, wherein the memory unit comprises project storage means for storing contract-specific PPC sales under the PPC method for each contract of a project and department-specific PPC sales under the PPC method for each department engaged in the project, and includes a journal entry creation step executed by the control unit to create difference adjustment journal entry data in which difference adjustment sales, which is the difference between the contract-specific PPC sales and the total of the department-specific PPC sales, are set to the credit side.

The sales accounting program of the present invention is a sales accounting program to be executed by a sales accounting device having a memory unit and a control unit, wherein the memory unit includes project storage means for storing contract-specific PPC sales under the PPC method for each contract of a project and department-specific PPC sales under the PPC method for each department engaged in the project, and the control unit executes a journal entry creation step for creating difference adjustment journal entry data in which difference adjustment sales, which is the difference between the contract-specific PPC sales and the total of the department-specific PPC sales, are set to the credit side.

The present invention has the effect of enabling both accounting sales recognition and appropriate project income and expenditure management. Furthermore, the present invention has the effect of enabling both accounting sales recognition and project sales calculation for income and expenditure management by calculating percentage-of-completion sales for two units, contract unit and production department unit, and then calculating the difference between them. The present invention is also effective in industries such as construction consulting and software outsourcing in the IT industry, where multiple technical departments are often combined to perform a single contract. The present invention is also effective in processing the difference between contract unit and contract department unit sales when capturing percentage-of-completion sales. The present invention also has the effect of enabling percentage-of-completion sales to be understood from both a financial perspective and a management accounting perspective. Furthermore, according to the present invention, by noting that the estimated total cost per contract is the sum of the working budget amounts per production department, and calculating the difference between the percentage-of-production sales calculations per contract and per production department, it is possible to achieve a balance between the sales revenue to be recorded in accounting and the sales revenue per production department.

FIG. 1 is a diagram showing an example of a business system for one contract with multiple production departments. FIG. 2 is a block diagram showing an example of the configuration of the sales recording device according to this embodiment. FIG. 3 is a flowchart showing an example of processing by the sales recording device according to this embodiment. FIG. 4 is a diagram showing an example of the sales recording process in this embodiment. FIG. 5 is a diagram showing an example of the sales recording process in this embodiment. FIG. 6 is a diagram showing an example of a comparison between a conventional calculation method and this embodiment. FIG. 7 is a diagram showing an example of a comparison between a conventional calculation method and this embodiment.

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

[1. Overview]
First, an outline of the present invention will be described with reference to Fig. 1. Fig. 1 is a diagram showing an example of a business system for one contract with multiple production departments.

As shown in Figure 1, multiple production departments have traditionally been involved in contracts to which the percentage-of-completion method applies. In particular, in the construction consulting industry, it is common for performance obligations to be fulfilled by combining multiple technical fields for a single contract, and most contracts involve multiple production departments. In such cases, to ensure rationality, an operating budget is formulated for each production department, and the total value is used as the estimated total cost to calculate the progress of construction, which is then multiplied by the contract amount to calculate percentage-of-completion sales for accounting purposes. Meanwhile, in the past, from the perspective of project income/expense management and departmental performance evaluation, a manager was assigned to each production department, and the contract amount was distributed to each department, with each manager managing their own department's progress rate, actual sales, and actual costs.

Here, conventional methods for calculating sales for each production department include (1) multiplying the distributed amount by the progress rate calculated for each production department to arrive at sales, and (2) allocating accounting sales calculated on a contract basis to each production department at some ratio (e.g., distribution ratio). However, with method (1), if the distribution amount to each production department is inappropriate, the accounting sales and the total sales calculated for each production department will not match, and the total amount cannot be treated as accounting sales. Meanwhile, with method (2), from the perspective of management personnel, the amount allocated to their own department is affected by the progress of other departments, making it difficult to properly manage performance.

In this embodiment, the "progress rate calculation process" adds up the working budget for each production department and calculates the progress rate for each contract and each production department using the cost-to-sales method; the "progress-based sales data creation process" records the progress-based sales (A) for each contract, which is the contract amount multiplied by the progress rate, and the progress-based sales (B), which is the distribution amount for each production department multiplied by the progress rate for each production department; and the "journal data creation process" creates a sales journal entry based on (B) and a difference-adjusted sales journal entry based on the difference between (A) and (B).

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

As shown in FIG. 2, the sales accounting device 100 is a commercially available desktop personal computer. Note that the sales accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The sales recording device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the sales recording device 100 is connected to each other so that they can communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the sales recording 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 the function of communicating data with other devices via a communication line. Here, the network 300 has the function of connecting the sales recording 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).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. 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 functions as a pointing device in conjunction with a mouse. Note that, below, 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.

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

The project database 106a stores project data for a project. Here, the project database 106a may store contract-specific percentage-of-completion-based sales revenues for each contract for the project, and department-specific percentage-of-completion-based sales revenues for each department working on the project. The project database 106a may also store department-specific working budget amounts for each department in the contract. The project database 106a may also store department-specific cumulative actual costs for each department in the contract at a specified point in time, and a contract-specific cumulative actual costs for each contract at a specified point in time, which is the sum of the department-specific cumulative actual costs. The project database 106a may also store department-specific cumulative actual costs for each department in the contract at a specified point in time. Here, the specified point in time may be the present time. The project database 106a may also store the contract amount for the project and the department-specific distribution amount of the contract amount. The project data may also include project contract data, cost data, sales data, journal data, working budget data, contract-specific estimated total cost data, cumulative cost performance data, progress rate data, percentage-of-progress sales data, and project income and expenditure management data.

The control unit 102 is a CPU or the like that provides overall control of the sales accounting device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs. Functionally, the control unit 102 includes a cost calculation unit 102a, a sales calculation unit 102b, and a journal entry creation unit 102c.

The cost calculation unit 102a acquires cost data for the project. Here, the cost calculation unit 102a may calculate the estimated total cost by contract, which is the sum of the departmental execution budget amount per contract unit. The cost calculation unit 102a may also calculate the progress rate by department from the ratio between the departmental execution budget amount and the departmental cumulative actual cost amount, and may calculate the contract progress rate from the ratio between the contractal cumulative actual cost amount and the contractal estimated total cost. Furthermore, if the cumulative actual cost amount by department is higher than the execution budget amount by department, the cost calculation unit 102a may acquire the progress rate by department as 1; if the cumulative actual cost amount by department is equal to or less than the execution budget amount by department, the cost calculation unit 102a may acquire the quotient when the cumulative actual cost amount by department is the dividend and the execution budget amount by department is the divisor as the progress rate by department; if the cumulative actual cost amount by contract is higher than the estimated total cost by contract, the cost calculation unit 102a may acquire the progress rate by contract as 1; if the cumulative actual cost amount by contract is equal to or less than the estimated total cost by contract, the cost calculation unit 102a may acquire the quotient when the cumulative actual cost amount by contract is the dividend and the estimated total cost by contract is the divisor as the progress rate by contract.

The sales calculation unit 102b acquires sales data for the project. Here, the sales calculation unit 102b may acquire progress-based sales by department by multiplying the distribution amount by department by the progress rate by department, and may acquire progress-based sales by contract by multiplying the contract amount by the progress rate by contract.

The journal entry preparation unit 102c prepares journal entry data. Here, the journal entry preparation unit 102c may prepare difference-adjustment journal entry data in which difference-adjustment sales, which is the difference between the progress-based sales by contract and the total progress-based sales by department, is set as a credit. Here, the difference-adjustment journal entry data may have the progress-based sales by department for each department set as a credit. Furthermore, the journal entry preparation unit 102c may calculate the departmental profit margin for each department based on the progress-based sales by department and the cumulative actual cost amount by department, and obtain project income and expenditure management data linked to the progress-based sales by department and the profit margin by department.

3. Specific Examples
A specific example of this embodiment will be described with reference to FIGS.

[Sales Recording Processing]
An example of a sales recording process in this embodiment will now be described with reference to Fig. 3. Fig. 3 is a flowchart showing an example of a process performed by the sales recording device 100 in this embodiment.

As shown in Figure 3, the cost calculation unit 102a calculates the total estimated cost by contract, which is the contract-by-contract sum of the department-by-department working budget amounts in the project contracts stored in the project database 106a (step SA-1).

The cost calculation unit 102a then sets the departmental progress rate to 1 if the cumulative actual cost amount by department is higher than the departmental execution budget amount; if the cumulative actual cost amount by department is equal to or less than the departmental execution budget amount, it sets the departmental progress rate to the quotient when the cumulative actual cost amount by department is the dividend and the departmental execution budget amount is the divisor; if the cumulative actual cost amount by contract is higher than the contractual estimated total cost, it sets the contractal progress rate to 1; if the cumulative actual cost amount by contract is equal to or less than the contractual estimated total cost, it sets the contractal progress rate to the quotient when the cumulative actual cost amount by contract is the dividend and the contractual estimated total cost is the divisor (step SA-2).

Then, the sales calculation unit 102b obtains progress-based sales by department by multiplying the distribution amount by department by the progress rate by department, and obtains progress-based sales by contract by multiplying the contract amount by the progress rate by contract (step SA-3).

The journal entry creation unit 102c then creates difference-adjustment journal entry data in which the difference between the progress-based sales by contract and the total progress-based sales by department, and the progress-based sales by department for each department, are set to the credit side, calculates the departmental profit margin for each department based on the progress-based sales by department and the actual cumulative cost amount by department, obtains project income and expenditure management data linked to the progress-based sales by department and the profit margin by department (step SA-4), and terminates processing.

Here, an example of the sales recording process in this embodiment will be described with reference to Figures 4 and 5. Figures 4 and 5 are diagrams showing an example of the sales recording process in this embodiment.

As shown in Figure 4, in the progress rate calculation process in this embodiment, the working budget amount for each production department is totaled as the estimated total cost calculation, and the progress rate (= cumulative costs incurred up to the current month / total budget amount) is calculated for each contract and production department using the cost-proportional method as the progress rate calculation. Then, as shown in Figure 4, in the progress-based sales data creation process in this embodiment, progress-based sales are calculated based on the calculated progress rate, the distribution amount for each production department, and the contract amount for each contract.

As shown in Figure 5, in the journal data creation process in this embodiment, a sales journal entry is created to adjust for the difference between the progress-of-sales sales per production department and the progress-of-sales sales per contract, based on the created progress-of-sales data.

Furthermore, an example of a comparison between a conventional calculation method and this embodiment will be described with reference to Figures 6 and 7. Figures 6 and 7 are diagrams showing an example of a comparison between a conventional calculation method and this embodiment.

As shown in Figure 6, in the conventional method of allocating the order amount to each production department and multiplying it by the progress rate calculated for each production department to calculate sales, there is a discrepancy between the accounting sales amount and the total sales amount calculated for each production department, and the total amount for project income and expenditure management cannot be treated as accounting sales amount. This problem is resolved in this embodiment.

Furthermore, as shown in Figure 7, in the conventional method of allocating accounting sales calculated on a contract basis to each production department using some distribution ratio, unlike the theoretical sales calculated using the progress rate of each department, sales are calculated that are affected by the progress of other departments, making it impossible to properly manage performance. This problem is resolved in this embodiment.

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

Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to SDGs goals 12, 13, and 15.

Furthermore, this embodiment can contribute to strengthening control and governance, thereby contributing to Goal 16 of the SDGs.

5. Other Embodiments
The present invention may be implemented 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 known methods.

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 sales recording device 100, the components shown are functional concepts and do not necessarily have to be physically configured as shown.

For example, all or any part of the processing functions of the sales recording device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the sales recording device 100 as needed. That is, a computer program that works in conjunction with the OS to issue commands to the CPU and perform 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 works in conjunction with the CPU to form the control unit.

In addition, this computer program may be stored on an application program server connected to the sales accounting 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-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" includes memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and more. This includes any "portable physical media" such as a Blu-ray Disc (registered trademark) 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. It should be noted that a "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by working in conjunction with a separate program, such as an OS. The specific structure 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 structures 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 sales accounting device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as such an information processing device to which any peripheral device is connected. The sales accounting device 100 may also be implemented by installing software (including programs or data, etc.) that causes the device to perform 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 may be implemented in any combination, or embodiments may be implemented selectively.

The present invention is useful in industries that adopt the percentage-of-completion method, such as the consulting industry, including aviation consulting, the construction industry, including construction consulting, and the IT industry.

REFERENCE SIGNS LIST 100 Sales recording device 102 Control unit 102a Cost calculation unit 102b Sales calculation unit 102c Journal entry creation unit 104 Communication interface unit 106 Storage unit 106a Project database 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (6)

A sales accounting device including a storage unit and a control unit,
The storage unit
a project storage means for storing , in a project contract, the amount of a departmental working budget for each department engaged in the project, the amount of actual accumulated costs for each department for the contract at a predetermined time, the amount of actual accumulated costs for each contract at the predetermined time which is the sum of the amount of actual accumulated costs for each department, the contract amount for the project, and the amount of distribution of the contract amount for each department ;
Equipped with
The control unit
a cost calculation means for calculating an estimated total cost by contract, which is the sum of the departmental execution budget amount by contract unit, calculating a progress rate by department from the ratio of the departmental execution budget amount to the departmental accumulated cost actual amount, and calculating a progress rate by contract from the ratio of the contractual accumulated cost actual amount to the contractual estimated total cost;
a sales calculation means for multiplying the divisional distribution amount by the divisional progress rate to obtain divisional percentage-of-completion-based sales revenue for the division engaged in the project under the percentage-of-completion method, and multiplying the contract amount by the contract-specific progress rate to obtain contract-specific percentage-of-completion-based sales revenue for the project under the percentage-of-completion method for the contract unit;
a journal entry creation means for creating difference adjustment journal entry data in which difference adjustment sales, which is the difference between the progress-based sales by contract and the total amount of progress-based sales by department, is set to the credit side;
A sales accounting device comprising: The difference adjustment journal data is
2. The sales recording device according to claim 1, further comprising: setting the departmental progress-based sales amount for each department on the credit side. The journal entry creation means
The sales accounting device described in claim 1 further calculates a departmental profit margin for each department based on the departmental progress-based sales and the departmental cumulative cost actual amount, and obtains project income and expenditure management data linked to the departmental progress-based sales and the departmental profit margin. The cost calculation means
2. The sales accounting device according to claim 1, wherein when the cumulative actual cost amount by department is higher than the departmental execution budget amount, the departmental progress rate is acquired as 1; when the cumulative actual cost amount by department is equal to or less than the departmental execution budget amount, the quotient when the cumulative actual cost amount by department is the dividend and the departmental execution budget amount is the divisor is acquired as the departmental progress rate; when the cumulative actual cost amount by contract is higher than the contractal estimated total cost, the contractal progress rate is acquired as 1; and when the cumulative actual cost amount by contract is equal to or less than the contractal estimated total cost, the quotient when the cumulative actual cost amount by contract is the dividend and the contractal estimated total cost is the divisor is acquired as the contractal progress rate. A sales accounting method to be executed by a sales accounting device having a storage unit and a control unit,
The storage unit
a project storage means for storing, in a project contract, the amount of a departmental working budget for each department engaged in the project, the amount of actual accumulated costs for each department for the contract at a predetermined time, the amount of actual accumulated costs for each contract at the predetermined time which is the sum of the amount of actual accumulated costs for each department, the contract amount for the project, and the amount of distribution of the contract amount for each department ;
Equipped with
The control unit executes
a cost calculation step of calculating an estimated total cost by contract, which is the sum of the departmental execution budget amount by contract unit, calculating a progress rate by department from the ratio of the departmental execution budget amount to the departmental accumulated cost actual amount, and calculating a progress rate by contract from the ratio of the contractual accumulated cost actual amount to the contractual estimated total cost;
a sales calculation step of multiplying the divisional distribution amount by the divisional progress rate to obtain divisional percentage-of-completion-based sales revenue for the division engaged in the project under the percentage-of-completion method, and multiplying the contract amount by the contract-specific progress rate to obtain contract-specific percentage-of-completion-based sales revenue for the project under the percentage-of-completion method for the contract unit;
a journal entry creation step for creating difference adjustment journal entry data in which difference adjustment sales, which is the difference between the progress-based sales by contract and the total amount of progress-based sales by department, is set to the credit side;
A sales accounting method comprising: A sales recording program to be executed by a sales recording device having a storage unit and a control unit,
The storage unit
a project storage means for storing, in a project contract, the amount of a departmental working budget for each department engaged in the project, the amount of actual accumulated costs for each department for the contract at a predetermined time, the amount of actual accumulated costs for each contract at the predetermined time which is the sum of the amount of actual accumulated costs for each department, the contract amount for the project, and the amount of distribution of the contract amount for each department ;
Equipped with
In the control unit,
a cost calculation step of calculating an estimated total cost by contract, which is the sum of the departmental execution budget amount by contract unit, calculating a progress rate by department from the ratio of the departmental execution budget amount to the departmental accumulated cost actual amount, and calculating a progress rate by contract from the ratio of the contractual accumulated cost actual amount to the contractual estimated total cost;
a sales calculation step of multiplying the divisional distribution amount by the divisional progress rate to obtain divisional percentage-of-completion-based sales revenue for the division engaged in the project under the percentage-of-completion method, and multiplying the contract amount by the contract-specific progress rate to obtain contract-specific percentage-of-completion-based sales revenue for the project under the percentage-of-completion method for the contract unit;
a journal entry creation step for creating difference adjustment journal entry data in which difference adjustment sales, which is the difference between the progress-based sales by contract and the total amount of progress-based sales by department, is set to the credit side;
A sales recognition program to execute the above.