COMMON COST ALLOCATION PROCESSING APPARATUS, COMMON COST ALLOCATION PROCESSING METHOD, AND COMMON COST ALLOCATION PROCESSING PROGRAM

To allocate appropriate common costs for each contract, thereby enabling accurate budget control.SOLUTION: An acquisition unit acquires direct costs incurred which have been recorded as prime costs when generated, for each of one or more contracts executed in one project, and an estimated allocation rate of on-site common cost set for the project. A calculation unit calculates estimated allocation on-site common costs which are costs of the amount equivalent to the estimated allocation rate, of the direct costs incurred of the contracts. A data generation unit generates prime cost statement data of the project, including the direct costs incurred of the contracts and the calculated estimated allocation on-site common costs corresponding to the direct costs incurred of the contracts. Accordingly, common costs appropriately allocated for each contract can be clearly presented via the prime cost statement data, thereby enabling accurate budget control.SELECTED DRAWING: Figure 24 【課題】契約毎に適切な共通費の配賦を行うことで正確な予実管理を可能とする。【解決手段】取得部が、一つのプロジェクトで履行される一つ又は複数の契約に対してそれぞれ発生することで原価計上された発生直接原価、及び、プロジェクトに対して設定された現場共通費の予定配賦率を取得する。算出部は、各契約の発生直接原価の予定配賦率に相当する金額の費用である予定配賦現場共通費をそれぞれ算出する。データ生成部が、各契約の発生直接原価、及び、算出された各契約の発生直接原価に対応する予定配賦現場共通費を含む、プロジェクトの原価明細データを生成する。これにより、原価明細データを介して、契約毎に適切に配賦したな共通費を明示でき、正確な予実管理を可能とすることができる。【選択図】図２４