Cost accounting equipment, cost accounting method, and cost accounting program

摘要

To provide a cost accounting device, a cost accounting method, and a cost accounting program capable of canceling a journal entry recorded as provisional cost at the beginning of next month, and recording the amount obtained by evaluating the final expected cost monthly after sales as the provisional cost.SOLUTION: A cost accounting device, at a time of sales, sets accrual cost at the time of sales and provisional cost at the time of sales including unattained cost at the time of sales and estimated cost at the time of sales; calculates sales monthly accrual cost, sales monthly cumulative unattained cost, and sales monthly cumulative estimated cost; and creates journal data on the sales monthly provisional costs including the sales monthly cumulative unattained cost and the sales monthly cumulative estimated cost. The cost accounting device, at the beginning of each month, creates reversal journal data to cancel the journal data on the cumulative unattained cost and the cumulative estimated cost created in a previous month; in each month after the sales month, calculates current monthly accrual cost, current monthly cumulative unattained cost, and current monthly cumulative estimated cost; and creates the journal data on the monthly provisional cost including the current monthly cumulative unattained cost and the current monthly cumulative estimated cost.SELECTED DRAWING: Figure 2