To reduce errors and loads caused by manual input and enable accurate calculation of operating income by calculating an indirect cost and an indirect labor cost included in a contract amount based on a ratio according to a work content at time of creating a budget to multiply a cost progress rate by them to calculate cost prices of completion and incompletion.SOLUTION: A construction progress standard accounting device 100 has a control unit 102 and creates a complete transfer journal of an indirect cost in a construction progress basis. The control unit 102 includes: an indirect ratio creation unit 102a that creates an indirect ratio table indicating a ratio of indirect cost to a sales amount based on past actual data for each construction content; an indirect cost/indirect labor cost creation unit 102b that creates a budget for an indirect cost and an indirect labor cost included in a contract amount based on an indirect ratio according to the work content of the indirect ratio table at time of execution budget registration; and a progress basis sales accounting unit 102c that calculates and books the cost price of the completion using the sales amount, the contract amount, the indirect cost or the indirect labor cost at time of the sales under construction progress basis.SELECTED DRAWING: Figure 1
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