JP3695152B2 - Cost index calculation device - Google Patents

Description

[0001]
BACKGROUND OF THE INVENTION
The present invention is a cost index calculation apparatus that sets optimal cost data to be used as a cost index according to the usage and background of the cost index and calculates cost index data reflecting the actual situation. As the application destination of the cost index calculated in this way, various decision making at the manufacturing site such as price setting, selection from a plurality of received orders, planning of product mix, etc. can be considered, By presenting a highly accurate cost index that matches its original purpose, it can help bring about a decision-making result that can produce more profit.
[0002]
[Prior art]
As one of the uses of the cost index calculated with this device, decision making at the manufacturing site such as price setting, selection from multiple orders, product planning, etc. can be considered. In some cases, the manufacturing cost (total cost) estimated in advance from the unit unit price data, processing cost master data, etc. is used as the cost index, and for example, the profit obtained by subtracting this from the selling price is used as the cost index. There were many.
[0003]
However, in order to make a decision that can generate more profits, it is not always a good idea to use the “profit”, which is obtained by subtracting the manufacturing cost from the selling price, as a cost index in every decision-making phase. In addition, since the manufacturing cost is calculated using a unit price such as a preset material cost, there is a problem that accuracy cannot be expected.
[0004]
As for the former problem, it is better to receive an order for a product that is already in the factory, even if this apparent profit is lower, than to order a product with a high profit that is obtained by subtracting the manufacturing cost from the selling price. In some cases, there is no need to add unnecessary work and items (dead goods) in the factory, and the cost can be reduced.
[0005]
In addition, if the indirect costs are allocated in proportion to the production volume, etc., the amount of indirect costs for mass-produced products is unreasonably higher than the actual situation that indirect costs such as setup changes are more expensive for low-volume products. In the first place, there is also a problem that the manufacturing cost does not accurately represent the actual situation.
[0006]
[Problems to be solved by the invention]
Using the same cost index for any judgment, regardless of the situation or current situation, considers the cost (cost item) that you do not need to consider in the judgment scene, or conversely, the cost ( The cost item) may not be considered, and as a result, a cost index deviating from the original purpose is presented.
[0007]
In addition, since there is no environment that can accurately and easily calculate the cost index suitable for the situation, after analyzing the current situation, including the collection of cost data, the optimal cost index calculation method for the situation It is difficult and time consuming to devise. In addition, there is a limit to the scope of the current analysis, and the accuracy of the value cannot be expected so much.
[0008]
As a result, it often resulted in judgments that could not achieve the purpose of increasing profits.
[0009]
Therefore, according to the present invention, according to the usage and background of the cost index, it is determined what cost data is best used as the cost index, and the data accuracy is high by reflecting the actual situation when calculating the index. The above problems are solved by calculating the cost index.
[0010]
[Means for Solving the Problems]
In order to solve the above problem, the cost index calculation apparatus according to the present invention classifies the types of decision making in response to the scenes where various decision making is necessary, and further determines the background of each type of decision making. A plurality of alternatives to be considered for execution corresponding to the type of decision making and the branch by background information by configuring a decision tree database having branches by information, and the plurality of alternatives A first data storage means that stores a cost index suitable for selecting, and the stored alternative is executed by simulation, and is associated with the alternative in the first data storage means A second data storage means for storing a simulation means for estimating a stored cost index, and a data input means for inputting information defining an object for which decision making is necessary Then, according to the information defining the target for which the input decision needs to be entered, the type of decision making stored in the first data storage means and the background information are searched and searched. A plurality of alternatives associated with the decision type and the branch of the background information, a means for selecting a cost index, and the simulation means are read from the second data storage means, and the selected plurality of Each alternative is executed by simulation, and the means for calculating the value of the selected cost index is compared with the value of the cost index calculated by simulating each alternative, and the decision is made. Data output means for assisting in guiding.
[0012]
DETAILED DESCRIPTION OF THE INVENTION
An embodiment (referred to as Example 1) of this cost index calculation device will be described.
[0013]
The present invention dynamically sets what kind of cost data is a cost index suitable for the use and background of the cost index, and calculates the cost index data using the result of simulation of the manufacturing site. A feature is a cost index calculation device.
[0014]
Here, “cost index” and “simulation” will be described. In general, "indicator" is used as a judgment material when selecting something from several alternatives. The cost index is particularly positioned as the cost data among the indices. For example, in the manufacturing industry, in determining whether to produce the product A or the product B, cost data of profit obtained by subtracting the manufacturing cost from the selling price is often used as a cost index.
[0015]
In the present invention, the result of “simulation” is used as data when calculating the cost index used to determine something in this way. “Simulation” means, for example, how production requirements change, such as changes in on-site production plans, overtime plans, parts orders, etc. when a certain order is received in the manufacturing industry. It refers to simulating things.
[0016]
One of the uses of this device is: ・ Pricing, ・ Selection from multiple orders, ・ Product planning, ・ Design change, ・ Selection of multiple process improvement plans, ・ Internal / external decision, etc. It can be used when making decisions on the manufacturing floor, and cost data that is appropriate for each of these uses, and even for the same decision-making, such as the relationship between supply and demand for products in the market This will help guide the decision to pursue more profits, which is the purpose of the company.
[0017]
In this embodiment, as a usage of the cost index, it is assumed that the inside / outside work is determined for a new order received item.
[0018]
An overall configuration diagram of the apparatus is shown in FIG.
[0019]
The cost index calculation apparatus 1 is suitable for a cost index based on input information indicating the use and background of the cost index from a data input / output apparatus 11 that inputs and outputs data and a plurality of cost index calculation methods prepared in advance. A cost index setting unit 12 for dynamically setting the cost data, a simulation execution unit 131 for simulating how a machine or a person's work, a work in progress or a part changes in a production site, For the cost index selected by the cost index setting unit, the simulation result is applied to calculate a specific value of the cost index according to the current situation. The data storage device 14 is a medium for holding data, and the CRT 15 presents a cost index.
[0020]
The input data indicates the cost index information 20 indicating the usage of the cost index, the target order item data 21 in which the product type and the necessary amount of the target new order item are registered, and the scheduled operation time of each process. Production plan data 22, process capability information 23 in which operation days are registered for each process, overtime schedule data 24 in which an overtime schedule is registered for each process, pre-process, post-process, and process for each product Product configuration data 25 in which relations with parts are registered, machining time data 26 in which machining times for each type are registered for each process, variable cost data 27 in which variable expenses are registered for each process, and unit price of each part Registered parts unit price master 28, overtime cost data 29 in which overtime costs per unit time are registered, initial inventory data 30 in which current inventory information for each part is registered, and future payment for each part that has already been ordered. Warehousing schedule data 31 in which production schedules are registered, production results for each lot of production plan data 22, production progress data 32 in which future production schedules are registered, and judgment targets to which cost indices are applied An alternative file group 33 in which the status of the alternative is registered. The alternative file group 33 in this embodiment indicates the target order item data 21, the product configuration data 25 in the case of in-house work, and the product configuration data 25 in the case of outside work.
[0021]
Examples of the format of each data file are shown in FIG. 5 to FIG. 16 and FIG.
[0022]
The process flow in the cost index calculation apparatus will be described with reference to FIG. 2 showing the overall process flow and the overall configuration diagram of the previous apparatus (FIG. 1). Hereinafter, each step of FIG. 2 will be described in detail.
[0023]
Step 101
Perform data entry processing. This process corresponds to the data input / output device 11 in the overall configuration diagram of FIG.
[0024]
Step 102
Based on the input data indicating the usage and background of the cost index, what cost data is suitable for the cost index is dynamically set. This process corresponds to the cost index setting unit 12 in the overall configuration diagram of FIG.
[0025]
Specifically, the cost data to be used as the cost index, in particular, the cost data from the input data such as the cost index information 20 indicating the usage of the cost index, through the decision tree in the IF-THEN format in order. The calculation method is reached. An example of the decision tree is shown in FIG.
[0026]
In the decision tree, first, the usage of the cost index is determined from the cost index information 20 that is input data. Next, if there is a branch due to the background of the application of the cost index, from the initial stock data 30, input schedule data 31, production plan data 22, production plan data 22, process capability information 23, overtime schedule data 24, production progress data 32, etc. Judgment can be made by obtaining background information. A program for generating background information from these various input data is prepared in advance, and an example of this processing flow is shown in FIG.
[0027]
In this embodiment, a case of determining a production process is considered as an application of a cost index. At this time, as to the background of whether or not to make an external work, the production plan data 22 and the process capability information 23 are checked to see if the capacity of each process is surplus. Generated.
[0028]
In this way, use: decision of production process → background: outside work is possible, the contents that went through the decision tree are the contents of the cost index, specifically, the inside work or outside work alternatives are executed As a result, newly generated costs (material costs, labor costs, expenses) that are newly generated are estimated as cost indicators. Then, in the next step, when each alternative is executed, a concrete result is obtained from a simulation result of how the work such as machines and humans and work in progress and parts change at the production site. Data is calculated.
[0029]
Step 103
When each of the alternatives of judgment when using the cost index calculated by this device as judgment material is executed, how the work of machines and people, work in process and parts, etc. will change at the production site Simulate what to do. This process corresponds to the simulation execution unit 131 in the overall configuration diagram of FIG. A production simulation is performed using the alternative file group 33 as input data. The processing flow is shown in FIG. 3 and will be described below.
[0030]
Step 1031
The following processing is applied to all alternatives of the alternative file group 33.
[0031]
Step 1032
With reference to the target order item data 21 and the product configuration data 25 about the alternative, the process of the next step 1033 is applied to each process or part that passes through in order from the final process.
[0032]
Step 1033
Order Number of the target order item data 21, or from the required amount of process after calculated in step 10 32, production progress data 32, the initial inventory data 30, based on the warehousing schedule data 31 which has already passed through the process Check the number of semi-finished products or parts that are scheduled to be produced in the future, and the number of items that are scheduled to be received and that have not been assigned to the order. The required amount of the process or part that has been subtracted is calculated and registered in the required amount file 41.
[0033]
Step 1034
For the requirements registered in the requirements file 41, an order was added to the existing production plan data 22 from the machining time data 26 and the process capability information 23 in consideration of the load and capability, and this work amount increased. The new overtime schedule data 43 is created. The format of the new overtime schedule data 43 is the same as that of the overtime schedule data 24.
[0034]
The above is the details of Step 103: Alternative execution simulation in the overall processing flow (FIG. 2). Continue to the next step in the overall process flow (FIG. 2).
[0035]
Step 104
In step 103, when an alternative is executed, the result of simulating how the work of machines and people, work-in-progress and parts, etc. will change at the production site is applied, and the cost index is specified. The correct value is calculated according to the current situation.
[0036]
As already described, in the case of the present embodiment, a cost newly generated at the production site when the alternative is executed is estimated, and this generated cost data is used as a cost index. This processing corresponds to the data calculation unit 132 in the overall configuration diagram of FIG.
[0037]
The processing flow is shown in FIG .
[0038]
Step 1041
The following processing is applied to all alternatives of the alternative file group 33.
[0039]
Step 1042
The following steps 1043 to 1045 are applied to all processes registered in the product configuration data 25 as alternatives.
[0040]
Step 1043
Generated part costs are calculated for all parts in the requirement file 41 based on the following calculation formula and registered in the generated cost data 42.
[0041]
Generated parts cost = Parts unit price x Required amount (Equation 1)
Step 1044
From the overtime unit price registered in the overtime cost data 29 and the increase in overtime hours for each process as a result of comparing the overtime schedule data 24 and the new overtime schedule data 43, labor costs for each process are calculated based on the following formula: Is calculated and registered in the generated cost data 42.
[0042]
Occurrence labor cost = Overtime unit price x Occurrence overtime hours (2)
Step 1045
From the variable expenses for each process registered in the overtime cost data 29 and the increase in overtime hours for each process as a result of comparing the overtime schedule data 24 and the new overtime schedule data 43, for each process, Is calculated and registered in the generated cost data 42.
[0043]
Incurred expenses = Variable expenses x Incurred overtime hours (3)
Step 1046
From the generated costs obtained in steps 1043 to 1045, the generated cost for each process according to the alternative is calculated based on the following formula. The sum of the costs generated for each process in all the processes and the total cost of generated materials is the total cost generated by the implementation of the alternative. This is registered in the generated cost data 42.
[0044]
Costs incurred for each process = Labor costs incurred + Expenses incurred (Equation 4)
Total cost = Generated material cost + Σ Cost generated per process (5)
Step 1047
The generated cost data calculated in step 1046 is used as a cost index.
[0045]
In the case of the present embodiment, how much the current work-in-progress and owned parts can be used effectively, and how much the cost generated for manufacturing can be reduced for products sold at the same price, the magnitude of profit Because it is related to the same selling price that does not depend on domestic and foreign works, the alternative with a low cost is more profitable, so the cost index = generated cost.
[0046]
If the approach to increasing profits is different from this, the cost index calculation formula is not limited to this.
[0047]
The above is the details of step 104: cost index calculation processing in the overall processing flow (FIG. 2).
[0048]
Thus, a more accurate cost index that reflects the current situation can be calculated. With regard to the application of this cost index, it is conceivable to provide decision support that results in a low generated cost, that is, a profit that increases. To explain concretely in the case of determining the domestic / external work, the manufacturing cost when the work was originally put out and the manufacturing cost when the work was put out are cheaper than the manufacturing cost when the work was put out. The cost index shows that the cost of the in-house work can be reduced as a whole by effectively utilizing the existing preparations that might have been lost. Can help guide decision making that is a good idea.
[0049]
Next, another embodiment (referred to as Example 2) of the cost index calculation apparatus will be described. For the purpose of facilitating the judgment by adding a function for presenting the value and the difference between alternatives to the cost index calculating apparatus described in the first embodiment with respect to the cost index of each alternative calculated there. Yes.
[0050]
The configuration of this apparatus is shown in FIG. A cost index analysis unit 16 is added to the cost index calculation apparatus described in the first embodiment. The cost index analysis unit 16 analyzes and presents the difference of each cost index for a plurality of alternatives, and calculates a difference in cost of each alternative for decision making for each subject, The cost calculation unit 162 includes a cost presentation unit 162 that presents the cost difference calculated by the difference calculation unit 161 for each subject and the cost index calculated by the cost index calculation unit 13 to the user.
[0051]
Input data is the same as in the first embodiment.
[0052]
FIG. 24 shows the entire processing flow. Since step 104 is the same, it will be omitted, and step 105 will be described.
[0053]
Step 105
The difference is calculated for each subject from the generated cost of each alternative of decision making registered in the generated cost data file 42 and registered in the generated cost data file 42. This process corresponds to the difference calculation unit 161 in the overall configuration diagram of FIG.
[0054]
Step 106
Based on the generated cost data file 42, the generated cost for each process, the cost difference for each subject, and the cost index are presented to the user via the CRT. This process corresponds to the cost index presenting unit 162 in the overall configuration diagram of FIG.
[0055]
As described above, the value of the cost index calculated by the cost index calculation device and the difference between alternatives are shown on the CRT, so that the decision maker can easily determine.
[0056]
In addition, the cost index is one of the indices. The characteristics of this device, such as setting what is the index according to the content of the judgment and the background, and calculating the data reflecting the actual situation are as follows. The present invention can also be applied when calculating other judgment indices.
[0057]
【The invention's effect】
By using this device, it is possible to set what kind of cost data is best used as the cost index according to the usage and background of the cost index, and calculate the specific cost data in a form that reflects the actual situation. , It can be a highly accurate index.
[0058]
Also, as the application destination of the cost index calculated with this device, various decision making at the manufacturing site such as price setting, selection from multiple orders received, planning of product mix, etc. can be considered, By presenting a highly accurate cost index that matches its original purpose, it can help bring about a decision-making result that can produce more profit.
[Brief description of the drawings]
FIG. 1 is an overall configuration diagram of an apparatus according to a first embodiment of the present invention.
FIG. 2 is an overall processing flow of the first embodiment of the present invention.
FIG. 3 is a processing flow of simulation.
FIG. 4 is a processing flow for calculating a cost index.
FIG. 5 is a format diagram of target order matter data.
FIG. 6 is a format diagram of production plan data.
FIG. 7 is a format diagram of process capability information.
FIG. 8 is a format diagram of overtime schedule data.
FIG. 9 is a format diagram of product configuration data.
FIG. 10 is a format diagram of a processing time order.
FIG. 11 is a format diagram of variable expense data.
FIG. 12 is a format diagram of a component unit price master.
FIG. 13 is a format diagram of overtime cost data.
FIG. 14 is a format diagram of initial inventory data.
FIG. 15 is a format diagram of warehousing schedule data.
FIG. 16 is a format diagram of production progress data.
FIG. 17 is a format diagram of required amount data.
FIG. 18 is a format diagram of an occurrence cost data file.
FIG. 19 is an image diagram of a cost index presentation screen.
FIG. 20 is a data format diagram of cost index information.
FIG. 21 is a flowchart for selecting a cost index calculation method.
FIG. 22 is a flowchart of a background information determination method.
FIG. 23 is an overall configuration diagram of an apparatus according to a second embodiment.
FIG. 24 is an overall process flowchart of Embodiment 2;
[Explanation of symbols]
1 ... Cost index calculation device, 11 ... Data input / output device,
12 ... Cost index setting unit, 13 ... Cost index calculation unit,
131 ... simulation execution unit, 132 ... data calculation unit,
14 ... data storage device, 15 ... CRT,
16 ... Cost index analysis unit, 161 ... Difference calculation unit,
162 ... cost presentation part, 2 ... input data,
20 ... Cost index information, 21 ... Target order matter data,
22 ... Production plan data, 23 ... Process capability information,
24 ... Overtime schedule data, 25 ... Product composition data,
26 ... processing time data, 27 ... variable cost data,
28 ... Parts unit price master, 29 ... Overtime cost data 30 ... Initial inventory data, 31 ... Receipt schedule data,
32 ... Production progress data, 33 ... Alternative file group,
41 ... Required amount data, 42 ... Occurrence cost data file.

Claims (1)

Corresponding to the situation where various decisions are required, classify the types of decisions, and in each decision type, configure a decision tree format database with further branching by background information, First data storing a plurality of alternatives to be considered for execution and a cost index suitable for selecting the plurality of alternatives in response to the decision-making type and the branch by background information Storage means;
A second data storage means for storing simulation means for executing the stored alternative by simulation and estimating a cost index stored in association with the alternative in the first data storage means ;
A data input means for inputting information that defines an object that needs to be decided ;
In accordance with the information defining the target for which the input decision is required, the type of decision stored in the first data storage means, the background information is searched, and the searched intention A plurality of alternatives associated with the type of decision and the branch of background information, and means for selecting a cost indicator;
Means for reading the simulation means from the second data storage means, executing each of the selected alternatives by simulation, and calculating a value of the selected cost index ;
A data output means for comparing and displaying the value of the cost index calculated by simulating each of the alternatives, and for guiding the decision making ; and
A cost index calculation device comprising:

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