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Cost accounting device, cost accounting method, and cost accounting program
Cost accounting device, cost accounting method, and cost accounting program
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机译：成本核算装置，成本核算方法和成本核算程序
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摘要
PROBLEM TO BE SOLVED: A cost accounting device, cost accounting method, and cost accounting program capable of accounting for the amount obtained by temporarily canceling the journal entry recorded as provisional cost at the beginning of the next month and evaluating the final expected cost monthly following sales. provide. [Solution] A temporary cost at sales is set including sales accrual costs and unaccrued costs at sales time and projected costs at sales time, and sales monthly accrual costs, cumulative unacquired cost of sales months and cumulative sales months Calculate estimated costs and create journal data on monthly sales costs, including cumulative unearned costs for sales months and cumulative sales costs for sales months. At the beginning of the month, create reversal data to cancel the journal data on the accumulated underdelivery costs and accumulated projected costs created in the previous month, and for each month after the sales month, the current accrual cost, the accumulated underdelivery costs for the current month, and the current month Calculate the cumulative cost of the costs, and create journal data on monthly provisional costs, including the cost of underutilized costs for the current month and the cost of cumulative costs for the current month. [Selected figure] Figure 2
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