INTELLECTUAL PROPERTY ACCOUNTING MANAGEMENT DEVICE AND INTELLECTUAL PROPERTY ACCOUNTING MANAGEMENT PROGRAM

摘要

There is provided an intellectual property accounting management device capable of coping with management of accounting of intellectual property and capable of accounting for an appropriate cost as an intellectual property acquisition cost even when the acquisition cost of an intellectual property is undefined. A standard cost storage section (202) stores a standard cost required for acquiring an intellectual property and maintaining the property until the property disappears. An actual cost storage section (201) stores an actual cost as a sum of fees actually paid for each of the intellectual properties. An accounting cost storage section (203) stores a cost to be accounted for as an acquisition cost for each of the intellectual properties. An accounting cost control section (102) compares the standard cost stored in the standard cost storage section (202) to the actual cost stored in the actual cost storage section (201) and makes the accounting cost storage section (203) store the greater cost as the accounting cost of the intellectual property.