JP2010282524A - Overhead cost distribution computing system - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an overhead cost distribution computing system which can exactly obtain and distribute manufacturing overhead costs even when a resource driver amount and a cost driver amount are unknown or when operators and a manufacturing schedule change. <P>SOLUTION: The overhead cost distribution computing system includes a database having a resource driver, a cost driver and an activity as master data regarding overhead costs to be used for computation of manufacturing costs of a product, distributes the overhead costs and computes the manufacturing costs based on an ABC costing method. The overhead cost distribution computing system includes: an input device which inputs various kinds of data to be used for the computation of the overhead costs; the database in which an operation change driver reflecting change in master data is registered when at least one of pieces of data regarding an operator, the manufacturing schedule, a manufacturing process, a manufacturing line and manufacturing equipment to be change elements of the overhead costs is input; and a computer which distributes the overhead costs and computes the manufacturing costs using the operation change driver in addition to the resource driver, the cost driver and the activity. <P>COPYRIGHT: (C)2011,JPO&INPIT

Description

  The present invention relates to an indirect cost allocation calculation system for manufacturing cost calculation.

  When calculating the manufacturing cost of a product, it is most important to know the actual cost how to allocate the indirect manufacturing cost indirectly related to production activities to the direct manufacturing cost by product. That is.

  The indirect manufacturing cost allocation method is simply based on the total indirect manufacturing costs such as material costs, labor costs, utility costs, etc. that are commonly used across products, based on figures that can be calculated such as ratio of production or experience. There is a traditional allocation process that apportions and allocates to direct manufacturing costs by product. In this allocation method, even indirect manufacturing costs that are not actually related to a product may be allocated to the product, and the cost of the product is not accurately recorded, so the manufacturing cost is different from the original cost. There is a problem that the manufacturing cost is not accurately and appropriately reflected in the wholesale price and the sales price.

  As a method for solving this problem, there is known an ABC costing method (Activity Based Costing) in which indirect manufacturing costs related to product manufacturing are calculated focusing on product manufacturing activities.

  In the ABC costing method, the indirect manufacturing costs that are indirectly input to the production of multiple types of products are prorated according to the proportion of the direct manufacturing costs for each product, and the calculated indirect manufacturing costs are used as direct manufacturing costs. Is to be allocated.

  Further, in the ABC cost calculation method, the overhead costs of the entire factory are classified by department according to the criteria for identifying what kind of business activities (activities) the costs have occurred. The work is divided into detailed activity units (activities), and the labor cost in the work is allocated to each activity unit based on the work time and the number of personnel required for each activity unit. At that time, the cost is allocated to the manufacturing cost in consideration of the activity by totaling the cost drivers (working time, the number of personnel, the number of processing cases, etc.) which are the allocation standard of the indirect cost in each activity unit.

  Furthermore, Patent Document 1 discloses a method of allocating overhead costs for each department based on the ABC cost calculation method. This method aims to ensure that all overhead costs are assigned to one of several activities. However, a plurality of activities are defined for each organization, and the cost for each activity is calculated based on the amount of cost drivers, and the cost is charged to the activity beneficiary side. When the activity is not defined, the employee labor cost calculated by the time and the unit price is assigned to a plurality of activities according to a predetermined ratio, and the cost is charged.

  However, this method can be applied to overhead allocations to departmental costs of departments that are functioning indirectly, but not to production departments that are directly involved in production, especially the allocation of manufacturing overheads that vary from day to day. . In addition, as in the case of a process-type manufacturing process, it is not possible to deal with the allocation when the amount of cost drivers is unknown or the manufacturing overhead may vary depending on the manufacturing schedule or the like.

JP 2002-183399 A

  The conventional indirect manufacturing cost allocation method has the following problems.

  Production departments that are directly involved in production, especially in manufacturing processes such as food factories, include activities where the amount of cost drivers and resource drivers is unknown, and manufacturing overhead that varies depending on the production schedule. May have. In such a case, accurate allocation cannot be performed only by the driver used in the conventional ABC costing method.

  Moreover, it is difficult to distribute the indirect costs generated in the manufacturing process for producing a wide variety of products to a certain product type, particularly in the manufacturing process of the process system. For this reason, conventionally, the cost generated for each process in charge is often allocated based on a numerical value that can be calculated, such as a ratio of production.

  In particular, in process-related manufacturing processes, many types of products may be produced continuously. In that case, the indirect costs that occur across the products and processes are simply apportioned by the amount of production over a certain period. It is not possible. In addition, in the manufacturing facility, it is necessary to consider the case where the product is used only for a certain product and the case where the product is used in common for a plurality of types of products, and the overhead cannot be allocated with a simple ratio.

  The first problem to be solved by the present invention is to accurately allocate the manufacturing overhead even when the conventional ABC costing method as described above cannot cope.

  In addition, in the production department, not only product manufacturing activities that directly use equipment on the manufacturing site, but also in operations related to operation monitoring of the control system, indirect costs are incurred across products and processes. However, operations related to operation monitoring of the control system are often operations related to various products and the entire process, and it is generally difficult to impose them directly on each product. For this reason, labor costs, communication costs, expenses, etc. for operation monitoring work are allocated according to the work time, and are not appropriately allocated to each product.

  Accordingly, the second problem is to appropriately allocate the operation related to operation monitoring as an indirect manufacturing cost of each product manufacturing activity with respect to a part that can be regarded as an operation across products and processes.

  Furthermore, when the worker in charge of the process or work or the manufacturing schedule changes, it is necessary to appropriately allocate the indirect manufacturing cost in consideration of the fluctuation of the indirect cost that may be caused by this. This is because the unit cost of the labor cost varies depending on the worker, so that the production overhead costs change.

  Therefore, the third problem is to appropriately allocate the indirect manufacturing cost in consideration of the fluctuation of the indirect cost due to the change of the worker and the manufacturing schedule.

  The present invention solves the above-described conventional problems, and provides an indirect cost allocation calculation system capable of accurately grasping and allocating manufacturing overhead costs.

  The indirect cost allocation calculation system according to the present invention has the following features in order to solve the above problems.

  A database with resource drivers, cost drivers, and activities as master data related to indirect costs used to calculate the manufacturing costs of products, and indirect allocation of overhead costs and calculation of manufacturing costs based on the ABC costing method In the cost allocation calculation system, an input device for inputting various data used for calculation of overhead costs, and an operator, a production schedule, a production process, a production line, and a production facility that are variable factors of overhead costs among the various data. In addition to the database, the resource driver, the cost driver, and the activity configured to register a business variation driver that reflects the variation in the master data when at least one of the data regarding is input Using the business variable driver, And a computer for performing the calculation of the production costs and.

  Conventionally, the manufacturing overhead that has been apportioned according to the manufacturing volume ratio, the factory occupation area, and the like can be appropriately allocated to the manufacturing operation and the product, and the manufacturing cost at the manufacturing site can be accurately calculated.

It is a cost calculation figure using the indirect cost allocation calculation system by this invention. It is a block diagram of the overhead cost allocation calculation system by this invention. The manufacturing process which performs multi-product production by lot change using a single manufacturing line is shown. The manufacturing process which performs multi-product production using a plurality of manufacturing lines (common line and individual line) is shown. The overhead allocation and cost calculation logic using a business variable driver for a single production line is shown. Shows the logic of the allocation and cost calculation of overhead costs using business variable drivers when there are multiple production lines and common lines / equipment. The overhead allocation logic when a single production line is used, multiple types of products are manufactured, and there is a common process is shown. The overhead allocation logic when there are a plurality of production lines, a plurality of types of products are manufactured, and a common process and a common line / equipment are used is shown. The overhead allocation logic in the case where there are a plurality of production lines, a plurality of types of products are manufactured, and there is no common process but a common line / equipment is used is shown. The logic to realize the manufacturing cost traceability of the product is shown.

  In the present invention, the ABC cost calculation method is used to classify the business and calculate the cost in each business using a cost driver that can be calculated for each business (criteria for allocating overhead costs. On the other hand, the above-described conventional problem can be solved by newly introducing a parameter called a business variable driver. That is, the indirect cost allocation calculation system according to the present invention introduces a business variable driver and collects necessary manufacturing performance information from the manufacturing site based on the schedule in the manufacturing process, thereby reducing the indirect cost in the calculation of the manufacturing cost. Can be allocated accurately.

  The first problem described above can be solved by using worker data, production schedule data, common process data, and common line / facility data as a business variation driver. The manufacturing cost is calculated from master data of the business variable driver, that is, basic data that is predetermined and registered, and actual data of the business variable driver, that is, actual data obtained in the manufacturing process. The actual data can be obtained from the actual work amount of the worker and the operation time of the equipment.

  The second problem described above is that, among the above-mentioned business variable drivers, operation monitoring business data (operations related to operation monitoring of a factory control system in which equipment is automated) are included in the items of worker data and common process data. Work time, labor costs, communication costs, and other expenses). The actual data of the operation monitoring business data can be obtained by collecting the time that each worker performs operation monitoring on the monitoring screen and the actual operation time of the process equipment in charge.

  In the overhead allocation calculation system according to the present invention, the work time of the worker is collected by automatically counting the time when the worker is logged in to the system or by the worker inputting the work time himself / herself. . In addition, which manufacturing process the corresponding worker is in charge of can be obtained by comparing various performance data and comparing the operation time and the operation process.

  The third problem described above is that master data (basic data) includes the worker data that is the above-mentioned business variable driver, the process in charge of each worker, the work in charge, and the unit price (labor cost per unit work time). It can be solved by registering as. From this basic data and the data actually obtained in the manufacturing process (actual data), the manufacturing cost is calculated by the logic according to the manufacturing line and schedule.

  FIG. 1 is a cost calculation diagram using an indirect cost allocation calculation system according to the present invention. The manufacturing cost calculation method using the present indirect cost allocation calculation system will be described with reference to FIG.

  First, each process of product manufacture is divided into activities (business activities).

  Next, indirect costs out of costs required for manufacturing are distributed to each activity based on the resource driver and the resource driver amount. A resource is a resource consumed with an activity, such as material costs, equipment costs, and utility costs. The resource driver is a standard for allocating consumed resources to each activity, and is determined in advance. The resource driver amount is the actual value of the resource driver, that is, the amount of resources actually consumed. That is, the overhead is distributed to each activity by allocating the resource driver amount according to the resource driver.

  Next, the indirect cost distributed to each activity is distributed based on the cost driver and the cost driver amount of each activity. As described above, the cost driver is a standard for allocating overhead costs such as the number of personnel, work hours, and the number of processing cases, and is determined in advance. The cost driver amount is the actual value of the cost driver, that is, the amount of cost actually spent in each activity (number of personnel, work time, number of processes, etc.). That is, the overhead cost distributed to each activity is allocated to each product by assigning a cost driver amount according to the cost driver.

  In the present invention, the overhead cost distributed to each activity is further distributed based on the business variable driver and the business variable driver amount of each activity. As described above, the business variable driver is worker data, manufacturing schedule data, common process data, and common line / facility data. The business variable driver amount is the actual value of the business variable driver, that is, the actual value of the business variable driver actually obtained in the manufacturing process.

  The worker data is a worker list in the production department, and specifically includes a worker ID of each worker, a worker unit price, a responsible process, a responsible work location, a responsible work, and the like.

  In the production schedule data, a production schedule for each predetermined period is registered.

  The common process data is data regarding processes (common processes) common to the manufacture of products of each product type, and includes common process names, common process use times, common process use materials, common process workers, and the like.

  The common line / equipment data is data on the production line and production equipment (common line / equipment) that are commonly used for the production of products of each product type. Etc.

  As described above, the cost of each product is calculated by allocating the indirect cost distributed to each activity to each product according to the cost driver and business variable driver, and totaling it with the direct cost required for manufacturing. Can do.

  In the present invention, the above-described resource driver, resource driver amount, activity, cost driver, cost driver amount, business variable driver, and business variable driver amount are registered in a database of a database holding computer described later. In FIG. 1, data 11 registered in the database is shown. The production cost is calculated by the database holding computer. In FIG. 1, this is indicated by calculation 12 by a computer.

  FIG. 2 is a configuration diagram of the overhead allocation calculation system according to the present invention. This indirect cost allocation calculation system includes a basic information registration database holding computer 1, a result information collecting database holding computer 2, a terminal 3, a terminal 4, and an on-site facility result collecting sensor 5.

  The basic information registration database holding computer 1 and the record information collecting database holding computer 2 are connected via a network and can refer to each other's data. The basic information registration database holding computer 1, the terminal 3, and the terminal 4 are connected by an information network, and the record information collecting database holding computer 2, the terminal 3, and the on-site equipment record collecting sensor 5 are connected to the on-site network. Connected with. The on-site equipment performance collecting sensor 5 is connected to the on-site equipment such as a production line, and is a sensor for collecting the on-site equipment operation results, such as a flow meter and a valve.

  The terminal 3, the terminal 4, and the on-site equipment performance collecting sensor 5 serve as input devices for inputting various data used for calculation of overhead costs.

  The basic information registration database holding computer 1 includes basic data (master data) about worker data, equipment data, production recipe data, production lot data, production schedule data, common process data, common line / equipment data, and production type data. ).

  Among these data, worker data, production schedule data, common process data, and common line / facility data are business variable drivers as described above. The equipment data is data about equipment for manufacturing in each process, and includes equipment usage time for each process, power consumption in equipment for each hour, and the like. The manufacturing recipe data is data on a manufacturing method of the product, and includes used raw materials, used amounts, processes, and the like. The production lot data is data indicating the production unit of the product, and includes the number of productions in one lot unit, the number of productions in a plurality of lot units, and the number of productions in mixed lot units composed of different types of lots. The production type data is data about the type to be produced. These basic data are registered in advance as master data in the basic information registration database holding computer 1 via the terminal 4.

  The record holding database 2 for collecting record information holds record data that is a record of production. The actual data includes worker actual data, equipment actual data, manufacturing recipe actual data, manufacturing lot actual data, manufacturing schedule actual data, common process actual data, common line / equipment actual data, and manufacturing actual product type data.

  These actual data are data actually obtained in the manufacturing process, and correspond to the basic data held in the basic information registration database holding computer 1. Equipment result data, production lot result data, common process result data, and common line / equipment result data are collected by the on-site equipment result collection sensor 5, worker result data, production recipe result data, production schedule result data, and production The record type data is input from the terminal 3 and registered in the record information collecting database holding computer 2.

  As described above, operation monitoring business data is added to the worker data and the common process data. Among the operation monitoring work data included in the worker performance data, the worker's work time (actual value) is automatically summed up when the worker is logged in to the system via the terminals 3 and 4. It is also possible to register in the record information collecting database holding computer 2.

  As described above, since the operation monitoring business data is added to the worker data and the common process data as the business variable driver, the indirect cost related to the operation monitoring work can be appropriately allocated.

  Also, in the worker data, the process in charge, the work in charge of each worker, and the unit price of the worker (labor cost per unit work time) are registered as basic data. From this basic data and the actual data actually obtained in the manufacturing process, the overhead costs are allocated based on the actual manufacturing schedule. Therefore, it is possible to appropriately allocate overhead costs and calculate manufacturing costs in consideration of fluctuations in overhead costs due to changes in workers and production schedules.

  The terminal 3 and the terminal 4 input / output work information via the screen of each terminal. For example, at the terminal 3 connected to the on-site network, the worker logs in with his / her ID, inputs the process data of the actual work and registers it in the database holding computer 2 for collecting result information, or inputs the work time. To do. In the terminal 4, for example, an operator selects a manufacturing schedule or a product from the display screen, and manufactures the overhead cost allocation status obtained from the information up to the present time for the selected product and the manufacturing cost changed due to the allocation. Displayed in units of production date based on lot units or production schedules.

  In FIG. 2, the basic data and the actual data are held by different computers (basic information registration database holding computer 1 and actual information collecting database holding computer 2), but may be held by the same computer. . Further, the functions of the terminal 3 and the terminal 4 may be executed by one terminal, or may be executed by the basic information registration database holding computer 1 or the result information collecting database holding computer 2.

  Hereinafter, specific examples of the present invention will be described. In the following embodiments, it is assumed that the allocation of overhead costs and the calculation of manufacturing costs are executed by the database holding computer 2 for collecting performance information. These calculations may be executed by the basic information registration database holding computer 1, or new calculation execution computers may be used as the basic information registration database holding computer 1 and the performance information collection database holding computer 2. You may connect and execute via a network.

  Example 1 is an example in which an overhead cost allocation and a manufacturing cost are calculated in a manufacturing process having a single production line using the overhead cost allocation calculation system according to the present invention.

  FIG. 3A is a diagram schematically showing a certain manufacturing process using this indirect cost allocation calculation system. In this manufacturing process, a wide variety of products are produced by lot switching using a single manufacturing line including facilities A to E. Each production line is provided with an on-site facility performance collecting sensor 5, and the operation performance of each facility is collected using this sensor.

  FIG. 4 (a) and FIG. 4 (c) show the logic of allocation of indirect costs and cost calculation for this manufacturing process. FIG. 4A shows the logic of the allocation and cost calculation of the overhead cost using the business variable driver when the production line is single as shown in FIG. FIG. 4C shows the overhead allocation logic in the case where a plurality of types of products are manufactured and there is a common process (common process).

  The performance information collection database holding computer 2 uses the on-site equipment performance collection sensor 5 to record the amount of business variable drivers (the actual value of business variable drivers actually obtained in the product manufacturing process) as the basic information registration database. It is registered in the basic information registration database holding computer 1 in correspondence with the business variable driver registered in the holding computer 1. From the product manufacturing process type (whether the process related to product manufacturing is a single process or a common process), the database holding computer 2 for collecting performance information is shown in FIGS. 4 (a) and 4 (c). Based on the logic shown, the generated overhead is allocated to each manufactured product (product type).

  Here, the logic of allocation of indirect costs and cost calculation shown in FIG.

  First, in step 401, whether the manufactured product is a single product is determined by searching the manufacturing schedule data, manufacturing type data, and manufacturing recipe data registered in the basic information registration database holding computer 1. . If it is a single product, go to step 402. If it is not a single product, that is, if a plurality of types of products are manufactured, the process proceeds to step 405.

  In step 402, it is determined whether or not there is a common process in the manufacturing process of the product by searching the manufacturing schedule data, manufacturing type data, and manufacturing recipe data registered in the basic information registration database holding computer 1. If there is no common process, the process proceeds to step 403, and if there is a common process, the process proceeds to step 404.

  In step 403, since the single product is manufactured without using the common process used when manufacturing other products, the manufacturing cost is directly imposed on the product.

  In step 404, since a single product is manufactured using a common process, the cost (indirect cost) of the common process is directly imposed on the product.

  Step 405 is a case where a plurality of types of products are manufactured, and whether there is a common process in the manufacturing process of these products, manufacturing schedule data, manufacturing type data registered in the basic information registration database holding computer 1 And the manufacturing recipe data and the common process data and common line / facility data included in the manufacturing process are searched for. If there is no common process, the process proceeds to step 406, and if there is a common process, the process proceeds to step 407.

  Step 406 is a case where a plurality of types of products are manufactured without using a common process. In this case, the manufacturing cost of each product (type) is calculated based on the results of each driver by searching the manufacturing schedule data, manufacturing type data, and manufacturing recipe data registered in the basic information registration database holding computer 1. Calculate according to the costing chart of 1 and apply directly to each product.

  In step 407, since a plurality of products are manufactured using a common process, the cost (indirect cost) of the common process is allocated according to the business variable driver. The allocation method corresponding to the business variable driver is based on the overhead cost allocation logic shown in FIG.

  Here, the overhead allocation logic shown in FIG. 4C will be described. This indirect cost allocation logic is an allocation logic for costs (indirect costs) of a common process when a plurality of types of products are manufactured using a common process on a single production line. Each step described below is a continuation from step 407 in FIG.

  First, in step 408, a manufacturing period for calculating the cost of the common process is selected via the terminal 4.

  In step 409, the database holding computer 2 for collecting results information takes out manufacturing schedule record data for the period selected in step 408 from the database.

  In step 410, the record holding database 2 for collecting result information takes out the result cost data in the common process from the database. Specifically, the common process result data and the worker result data of the workers engaged in the common process work are extracted, and the actual costs are totaled from the use result data of the common process and the worker's actual work data.

  In step 411, the extracted common process performance data and worker performance data are used as business variable drivers, and indirect costs (actual costs) are allocated according to the cost calculation diagram of FIG. In other words, based on the performance of the business variable driver, allocation is performed according to the production amount of the product (product type) manufactured in the period selected in step 408, and the manufacturing cost is obtained.

  In step 412, the manufacturing cost of the product (product type) for the period selected in step 408 obtained as described above is displayed on the terminal 4.

  As described above, the indirect cost allocated to each product can be calculated in consideration of the manufacturing schedule and the workers engaged in the common process work. Thereby, even when the manufacturing schedule and the operator fluctuate, the manufacturing cost can be accurately calculated.

  In the second embodiment, by using the overhead allocation calculation system according to the present invention, there are a plurality of production lines, and production having a production line or production equipment (common line / equipment) commonly used for production of a plurality of types of products. It is an example which allocates an indirect cost and calculates a manufacturing cost in a process. In the second embodiment, the overhead cost allocation calculation system according to the present invention performs the same processing as in the first embodiment, but differs from the first embodiment in that the processing is divided depending on whether or not the common line / equipment is used.

  FIG. 3B is a diagram schematically showing a certain manufacturing process using this indirect cost allocation calculation system. In this manufacturing process, a plurality of manufacturing lines including facilities F to M are used. The facilities H, I, J, and K are common manufacturing facilities (common facilities). These common facilities are connected by a common production line (a common line indicated by a thick line in FIG. 3B). The facilities F, G, L, and M are individual manufacturing facilities (individual facilities) used for each type. Individual production lines used for each product type are indicated by thin lines in FIG. 3B as individual lines.

  Using this common line / equipment, individual line, and individual equipment, various types of products are produced. Each production line is provided with an on-site facility performance collecting sensor 5, and the operation performance of each facility is collected using this sensor.

  FIG. 4B, FIG. 4D, and FIG. 4E show the logic of the allocation of overhead costs and the cost calculation for this manufacturing process. Fig. 4 (b) shows the logic of the allocation and cost calculation of overhead costs using the business variable driver when there are multiple production lines and common lines / equipment as shown in Fig. 3 (b). ing. FIG. 4 (d) manufactures a plurality of types of products in this logic, and uses a common process and common line and equipment (common line / equipment) for manufacturing these products. The overhead cost allocation logic is shown. FIG. 4 (e) manufactures products of a plurality of varieties in the logic of FIG. 4 (b), and there is no common process for manufacturing these products. Indicates the logic.

  Similar to the first embodiment, the database holding computer 2 for collecting performance information is manufactured based on the logic shown in FIGS. 4 (b), 4 (d), and 4 (e). Allocate for each product (variety).

  Here, the logic of allocation of indirect costs and cost calculation shown in FIG. 4B will be described.

  First, in step 501, whether or not a manufactured product is a single product is determined by searching the manufacturing schedule data, manufacturing type data, and manufacturing recipe data registered in the basic information registration database holding computer 1. . If it is a single product, go to step 502. If it is not a single product, that is, if a plurality of types of products are manufactured, the process proceeds to step 505.

  Steps 502, 503, and 504, which are processes when a single product is manufactured, perform the same processes as steps 402, 403, and 404 in FIG. 4A shown in the first embodiment. The description is omitted here.

  Step 505 is a case where a plurality of types of products are manufactured, and whether or not there is a common process in the manufacturing process of these products, the manufacturing schedule data and the manufacturing types registered in the basic information registration database holding computer 1 This is determined by searching for data, manufacturing recipe data, and common process data included in the manufacturing process. If there is a common process, the process proceeds to step 506, and if there is no common process, the process proceeds to step 509.

  In step 506, whether or not the common line / equipment has been used, the production schedule data, production type data, and production recipe data registered in the basic information registration database holding computer 1, and the common line / equipment in the production process. Judgment is made by searching equipment data. If the common line / equipment is not used, the process proceeds to step 507. If the common line / equipment is used, the process proceeds to step 508.

  In step 507, since a plurality of types of products are manufactured using a common process but not using a common line / equipment, the manufacturing cost of each product (product) is set to the manufacturing cost ratio of each product (product). Allocation according to

  In step 508, since products of multiple varieties are manufactured using a common process and a common line / equipment, the costs (indirect costs) of the common process and the common line / equipment are distributed according to the business variable driver. To pay. The allocation method according to the business variable driver is based on the overhead cost allocation logic shown in FIG.

  Step 509 is a case where a plurality of products are manufactured using only individual processes (individual processes) for each product without using a common process, and a common line / equipment is established in the manufacturing process of these products. Whether or not it has been used is searched by searching the production schedule data, production type data and production recipe data registered in the basic information registration database holding computer 1 and common line / facility data in the production process. judge. If the common line / equipment is not used, the process proceeds to step 510. If the common line / equipment is used, the process proceeds to step 511.

  In step 510, since products of a plurality of types are manufactured without using either a common process or a common line / equipment, the manufacturing schedule data, the manufacturing type data registered in the basic information registration database holding computer 1, And by searching the manufacturing recipe data, the indirect cost of each product (product type) is obtained from the manufacturing results of a plurality of products, and this indirect cost is used as the manufacturing cost of each product.

  In step 511, since products of multiple varieties are manufactured using a common line / equipment but not using a common process, the cost (indirect cost) of the individual process and the common line / equipment is determined according to the business variable driver. To allocate. The allocation method according to the business variable driver is based on the overhead cost allocation logic shown in FIG.

  Here, the indirect cost allocation logic shown in FIG. 4D will be described. This indirect cost allocation logic is the cost of common processes and common lines / equipment (indirect costs) when multiple types of products are manufactured on multiple production lines using common processes and common lines / equipment. This is the allocation logic. Each step described below is a continuation from step 508 in FIG.

  First, in step 521, the manufacturing period for calculating the cost of the common process and the common line / facility is selected via the terminal 4.

  In step 522, the record holding database 2 for collecting record information retrieves production schedule record data for the period selected in step 521 from the database.

  In step 523, the record holding computer 2 for collecting result information takes out the result cost data in the common process from the database. Specifically, the common process result data and the worker result data of the workers engaged in the common process work are extracted, and the actual costs are totaled from the use result data of the common process and the worker's actual work data.

  In step 524, the history information collecting database holding computer 2 extracts the actual cost data in the common line / facility from the database. Specifically, the common line / facility result data is taken out, and the actual cost is tabulated from the common line / equipment use result data.

  In step 525, the actual cost data in the common process extracted in steps 523 and 524 and the actual cost data in the common line / equipment are distributed as indirect costs to the product (product type) manufactured in the period selected in step 521. To pay. At this time, for each common process, the production cost is obtained by allocating according to the product of the production amount of each product (product type) and the common line / equipment usage ratio.

  In step 526, the manufacturing cost of the product (product type) for the period selected in step 521 obtained as described above is displayed on the terminal 4.

  Next, the overhead cost allocation logic shown in FIG. This indirect cost allocation logic is used to calculate the cost (indirect cost) of a common line / equipment when multiple types of products are produced on multiple production lines using a common line / equipment but not using a common process. Allocation logic. Each step described below is a continuation from step 511 in FIG.

  First, in step 531, a manufacturing period for calculating the cost of the common line / facility is selected via the terminal 4.

  In step 532, the database holding computer 2 for collecting record information retrieves the production schedule record data for the period selected in step 531 from the database.

  In step 533, the record holding data collection computer 2 for collecting record information retrieves record cost data for the common line / facility from the database. Specifically, the common line / equipment result data and the worker result data of the workers engaged in the work on the common line / equipment are extracted, and the common line / equipment use result data and the worker's actual work data are used. Aggregate actual costs.

  In step 524, the actual cost data in the common line / equipment extracted in step 533 is allocated as an indirect cost to the product (product type) manufactured in the period selected in step 531. At this time, the production cost is obtained by allocating according to the product of the production amount of each product (product type) and the common line / equipment usage ratio.

  In step 535, the manufacturing cost of the product (product type) for the period selected in step 531 obtained as described above is displayed on the terminal 4.

  As described above, even when there are a plurality of production lines, the overhead cost allocated to each product can be calculated in consideration of the production schedule and the workers engaged in the common process work. Thereby, even when the manufacturing schedule and the operator fluctuate, the manufacturing cost can be accurately calculated.

  Example 3 is an example in which the overhead cost allocation calculation system according to the present invention calculates the overhead cost allocation and the planned production cost. In Examples 1 and 2, the overhead cost was allocated and the manufacturing cost was calculated based on the actual data of each driver used for manufacturing the product. In this embodiment, when the actual data is not obtained before or during the manufacture of the product, the planned data is input without using the actual data to allocate the overhead cost and calculate the planned manufacturing cost.

  The manufacturing process using the indirect cost allocation calculation system according to the present invention is the same process as shown in the first and second embodiments. That is, as shown in FIG. 3 (a), a process of producing a variety of products by lot switching using a single production line, or a plurality of production lines as shown in FIG. 3 (b). And equipment (common line / equipment and individual line and individual equipment).

  Hereinafter, a method for allocating overhead costs and calculating scheduled production costs using the overhead cost allocation calculation system will be described with reference to the system configuration diagram shown in FIG.

  First, a manufacturing schedule for a certain period is registered as manufacturing schedule data in the basic information registration database holding computer 1 via the terminal 3.

  Next, with respect to the record information collection database holding computer 2, via the terminal 3, the manufacturing recipe data associated with the product manufactured in this period and the manufacturing process type (the process related to the product manufacturing) are manufacturing process information. A single process or a common process), and common process data, common line / facility data, and worker data in the manufacturing process are input. The common process data, common line / facility data, and worker data are business variable drivers. These pieces of data input to the record information collection database holding computer 2 are schedule data (schedule data that is not a record) for calculating the planned production cost.

  Then, when a production schedule for calculating the planned production cost is selected via the terminal 4, the performance information collection database holding computer 2 is produced according to the selected production schedule based on the input data described above. The estimated manufacturing cost is calculated by allocating the overhead cost of the product. Allocation of indirect costs and calculation of planned production costs are based on the production process and production facility, according to Example 1 (example of production using a single production line) or Example 2 (using multiple production lines) This is based on the overhead allocation and costing logic described in the example of manufacturing). Whether the production line is single or plural can be determined by referring to the production type data in the production schedule within the designated period and the production recipe result data.

  Example 4 is an example in which an indirect cost allocation calculation system according to the present invention is used to allocate an indirect cost of a product and calculate a planned production cost even during the production of the product or at a production planning stage. . In this indirect cost allocation calculation system, as described in the first and second embodiments, it is possible to allocate the indirect cost of manufactured products and to calculate the manufacturing cost. Therefore, this embodiment shows that manufacturing cost traceability of a product can be realized at any stage of manufacturing.

  Manufacturing cost traceability is based on what manufacturing schedule, what process, line, equipment, and resources (material cost, equipment cost, utility cost, etc.) It is possible to clarify how much of the product was involved and accurately track the cost of manufacturing the product. If manufacturing cost traceability can be realized, it is possible to accurately grasp the resources and activities involved in manufacturing a product and to obtain the manufacturing cost appropriately.

  The terminal 4, the basic information registration database holding computer 1, and the performance information collecting database holding computer 2 shown in the system configuration diagram of FIG. 2 are used for tracing the manufacturing cost. The logic for tracing the manufacturing cost is shown in FIG. Hereinafter, this logic will be described.

  First, in step 602, a product whose manufacturing cost is to be traced and a manufacturing period in which the manufacturing cost of this product is calculated are selected from the manufacturing schedule data and manufacturing type data of the basic information registration database holding computer 1 via the terminal 4. Is done. The selected manufacturing period is sent to the basic information registration database holding computer 1 in which basic data (master data) is registered and the actual information collecting database holding computer 2 that holds the manufacturing results as actual data, respectively. Used as data for calculating the manufacturing cost to be traced.

  In step 603, it is determined using the manufacturing schedule data whether the product selected in step 602 has been manufactured. If it has been manufactured, the process proceeds to step 604. If it has not been manufactured, the process proceeds to step 606.

  In step 604, since the product has been manufactured, the record storage database 2 for collecting record information collects various kinds of record data, and either Example 1 (single production line) or Example 2 (multiple production lines). Indirect costs are calculated based on the logic described in the above section, and the indirect costs are allocated to the manufacturing costs according to the business variable driver. Whether the production line is single or plural can be determined by referring to the production type data in the production schedule within the designated period and the production recipe result data.

  In step 605, the manufacturing cost of the product in the manufacturing period selected in step 602 obtained as described above is displayed on the terminal 4.

  Step 606 is a case where the product selected in Step 602 has not been manufactured. In this case, whether the product is being manufactured or not manufactured is determined using the manufacturing schedule data. If it is being manufactured, the process proceeds to step 607, and if it is not being manufactured, the process proceeds to step 609.

  In step 607, since the product is being manufactured, the history information collecting database holding computer 2 extracts various types of performance data up to the present time, and the first embodiment (single production line) or the second embodiment (multiple Based on the logic described in the manufacturing line), the overhead cost up to the present time is calculated, and this overhead cost is allocated to the manufacturing cost according to the business variable driver. Whether the production line is single or plural can be determined by referring to the production type data in the production schedule within the designated period and the production recipe result data.

  In step 608, the manufacturing cost of the product in the manufacturing period selected in step 602 obtained as described above is displayed on the terminal 4. In this case, the manufacturing cost (value at the time of manufacturing cost calculation) in the middle of manufacture of a product is displayed.

  Step 609 is a case where the product selected in step 602 is neither manufactured nor being manufactured, that is, before manufacturing. In this case, it is determined using the production schedule data whether there is a production plan for this product and the production schedule is already registered in the basic information registration database holding computer 1. If there is a production plan and the production schedule has been registered, the process proceeds to step 610. If no production schedule has been registered or there is no production plan, the process proceeds to step 612.

  Step 610 is a case where there is a product production plan and the production schedule has been registered. In this case, based on the logic described in the third embodiment, the planned production cost is calculated and the overhead cost is allocated. The performance information collection database holding computer 2 takes out data (scheduled data that is not actual results) for calculating the planned manufacturing cost. Next, an indirect cost is allocated to the product scheduled to be manufactured according to the registered manufacturing schedule based on the logic described in the third embodiment, and a planned manufacturing cost is calculated.

  In step 611, the planned manufacturing cost of the product in the manufacturing period selected in step 602 obtained as described above is displayed on the terminal 4.

  Step 612 is a case where the product selected in step 602 is not manufactured and the manufacturing schedule is not registered or there is no manufacturing plan. In this case, since neither the manufacturing cost nor the planned manufacturing cost can be calculated, a message indicating that the cost cannot be calculated is displayed on the terminal 4.

  As described above, when using the indirect cost allocation calculation system according to the present invention, the indirect cost is calculated using the actual data collected from the field facility actual result collecting sensor 5 or input from the terminal screens 3 and 4. And can be allocated to manufacturing costs. Since the calculation of the indirect cost and the allocation to the manufacturing cost can be performed even while the product is being manufactured, the manufacturing cost can be obtained in real time and displayed on the terminal screens 3 and 4. Therefore, by obtaining the manufacturing cost every day or every fixed period, it is possible to perform the manufacturing cost traceability to feed back immediately to the manufacturing site, and the manufacturing schedule and the process can be reviewed at an early stage.

  The present invention can be used to calculate manufacturing costs and manage manufacturing results.

  DESCRIPTION OF SYMBOLS 1 ... Database holding computer for basic information registration, 2 ... Database holding computer for performance information collection, 3 ... Terminal, 4 ... Terminal, 5 ... Field equipment performance collection sensor, 11 ... Data registered in database, 12 ... Calculation by computer .

Claims (6)

A database with resource drivers, cost drivers, and activities as master data related to indirect costs used to calculate the manufacturing costs of products, and indirect allocation of overhead costs and calculation of manufacturing costs based on the ABC costing method In the cost allocation calculation system,
An input device for inputting various data used for calculation of overhead costs;
When at least one of the data related to workers, manufacturing schedules, manufacturing processes, manufacturing lines, and manufacturing equipment, which is a variable factor of indirect costs, is input among the various types of data, business fluctuations that reflect changes in the master data The database configured to register drivers; and
In addition to the resource driver, the cost driver, and the activity, the overhead cost allocation calculation comprising: a computer that allocates the overhead cost and calculates the manufacturing cost using the business variable driver. system. In the overhead allocation calculation system according to claim 1,
The overhead variable allocation calculation system in which the business variable driver includes data relating to at least one of the number of the production lines and the production process in the production line. In the overhead allocation calculation system according to claim 1,
An indirect cost allocation calculation system in which the business variable driver includes at least one of data relating to a worker's monitoring business, a process in charge, a work in charge, and a unit price of a worker. In the overhead allocation calculation system according to claim 1,
An indirect cost allocation calculation system that allocates manufacturing overhead and calculates a planned manufacturing cost based on the schedule data input from the input device.   The overhead allocation calculation system according to claim 1, wherein an output device is connected, and the calculated manufacturing cost is displayed on the output device.   5. The overhead cost allocation calculation system according to claim 4, wherein an output device is connected, and the calculated planned manufacturing cost is displayed on the output device.

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