JP2000011039A - Device for calculating cost index - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an index with excellent precision by deciding which kind of cost data is optimal for usage as a cost index in accordance with its usage and background, reflecting an actual situation at the time of calculating the index and calculating the cost index with high data precision. SOLUTION: A data input/output part 11 inputs and outputs data. A cost index setting part 12 dynamically sets cost data being suitable for the cost index from previously prepared plural cost index calculating methods based on input information which indicates the usage and background of the cost index. A cost index calculating part 13 applies a result after simulating how mechanical and human works and objects such as goods in process and parts are changed in a production job site and calculates the concrete value of the cost index in accordance with the actual situation. A data storage device 14 holds various kinds of data such as cost index information 20. CRT 15 presents the cost index.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a cost index calculating method for setting optimal cost data to be used as a cost index according to the purpose and background of the cost index and calculating cost index data reflecting the actual situation. Device. As the application destination of the cost index calculated in this way, various decisions at the manufacturing site such as setting a price, selecting from a plurality of orders, and planning a product mix can be considered. By being able to present a cost index with high accuracy that matches the original purpose, it is possible to support a decision result that can produce more profit.

[0002]

2. Description of the Related Art One of uses of a cost index calculated by the present apparatus is as follows.
One of the following: ・ Pricing, ・ Selection from multiple orders,
-Decision making at the manufacturing site, such as planning a product mix, can be considered. In this case, however, in the past, the manufacturing cost (e.g., For example, in many cases, a profit obtained by subtracting this from the selling price is used as a cost index.

However, in order to make a decision that can generate more profit, it is not always good to use the “profit” obtained by subtracting the production cost from the selling price as a cost index in all decision making phases. There is a problem that the accuracy is not so much expected because the manufacturing cost is calculated using a unit price such as a preset material cost.

[0004] Regarding the former problem, it is better to receive an order for a product already in process in a factory, even if the apparent profit is lower, than to receive an order for a product with a high “profit” obtained by subtracting the manufacturing cost from the selling price. As a result, there is no need to increase useless work or items (dead goods) in the factory, and in some cases, costs can be reduced.

[0005] In addition, when the overhead is allocated in proportion to the production volume, etc., the mass production products are unduly increased, as opposed to the fact that small-volume products require more indirect costs such as setup change. However, there is also a problem that the production cost does not accurately represent the actual situation in the first place because the overhead costs are allocated.

[0006]

It is difficult to use the same cost index for any judgment regardless of the situation or the current situation.
Costs (expenses) that do not need to be considered in the decision scene
And conversely, there is a possibility that costs (expenses) that must be considered in other cases may not be considered, thereby presenting a cost index deviating from the original purpose.

Further, calculation of a cost index suitable for a situation is performed by:
Because there is no environment that can be implemented accurately and easily, it is difficult to manually calculate the optimal cost index calculation method based on the current situation including the collection of cost data, And it takes time. Furthermore, the range of the current situation analysis is limited, and the accuracy of the value cannot be expected much.

[0008] From these facts, it is often the case that a result of judgment that the purpose such as an increase in profit cannot be achieved is brought about.

Therefore, according to the present invention, what cost data is optimal to be used as a cost index is determined in accordance with the purpose and background of the cost index, and the data is calculated by reflecting the actual situation when calculating the index. The above problem is solved by calculating a highly accurate cost index.

[0010]

In order to solve the above problem, a cost index calculating apparatus 1 according to the present invention comprises a data input / output unit 11 for inputting / outputting data and a plurality of cost index calculating methods prepared in advance. The cost index setting unit 12 that dynamically sets cost data suitable for the cost index based on the input information indicating the use and background of the cost index, and the cost index calculation method selected by the cost index setting unit include At the work site, by applying the result of simulating how things such as machines and people's work and work in process and parts change, calculate the specific value of the cost index according to the current situation,
It comprises a cost index calculation unit 13, a data storage device 14 for holding various data, and a CRT 15 for presenting a cost index.

The cost index calculation unit 13 simulates how a work such as a machine or a person, a work-in-progress, a part, or the like changes at a production site, and a simulation execution unit 131 using the simulation result. And a data calculation unit 132 that calculates a specific value of the cost index according to the current situation.

[0012]

DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment (referred to as a first embodiment) of the present cost index calculating device will be described.

According to the present invention, with regard to a cost index, what kind of cost data is suitable for the purpose or background is dynamically set, and the cost index data is calculated using the result of simulating a manufacturing site. And a cost index calculating device.

Here, the "cost index" and the "simulation" will be described. Generally, an "index" is used as a criterion in selecting something from several alternatives. The cost index is considered to particularly indicate cost data among the indexes. For example, in the manufacturing industry,
In determining whether to produce the product A or the product B, the cost data of the profit obtained by subtracting the production cost from the selling price is often used as a cost index.

In the present invention, when calculating the cost index used for determining something like this, the result of performing “simulation” is used as data. "Simulation" means, for example, when a certain order is received in the manufacturing industry, changes in the on-site production plan, changes in the overtime plan,
This refers to simulating how production requirements, such as changes in parts orders, change.

One of the uses of this device is:
・ Selection from multiple orders, ・ Product mix planning, ・ Design change, ・ Multiple process improvement proposals,
・ It is conceivable that it is used at the time of decision-making at the manufacturing site, such as in the decision of domestic and overseas production, and it is suitable for each such application and for the same background, such as the relationship between supply and demand of products in the market, even for the same decision. Using cost data as a cost indicator helps guide the company's decision to pursue more profits.

In this embodiment, the use of the cost index is as follows.
Suppose a decision is made on a domestic or foreign production for a new order.

FIG. 1 shows the overall configuration of the apparatus.

The cost index calculating device 1 uses a data input / output device 11 for inputting / outputting data and a plurality of cost index calculating methods prepared in advance based on input information indicating the purpose and background of the cost index. A cost index setting unit 12 for dynamically setting cost data suitable for an index; and a simulation execution unit for simulating how a machine, a person's work, a work in process, a part, or the like changes at a production site. The cost index calculation unit 13 includes a cost index 131 selected by the cost index setting unit, and a data calculation unit 132 that calculates a specific value of the cost index according to the current state by applying the simulation result.
And a data storage device 14 as a medium for holding various data, and a CRT 15 for presenting a cost index.

The input data includes cost index information 20 indicating the use of the cost index, and target order data 2 in which the product type, required quantity, etc. of the target new order are registered.
1 and production plan data 22 indicating the scheduled operation time of each process
And process capability information 23 in which an operation day is registered for each process, and overtime scheduled data 24 in which scheduled overtime time is registered for each process,
Product configuration data 25 in which the pre-process and post-process and the relationship between the process and parts are registered for each product; machining time data 26 in which the machining time for each type is registered for each process; Variable cost data 27 in which expenses are registered, component unit price master 28 in which unit prices of each part are registered, overtime cost data 29 in which overtime costs per unit time are registered, and initial stock information in which the current stock information for each part is registered Inventory data 30;
Incoming stock data 31 in which the order of each part has already been ordered and scheduled to be delivered in the future, production results for each lot in the production plan data 22 and production progress data 32 in which the future production schedule is registered, cost, An alternative application file group 33 in which the status of the alternative to be determined to which the index is applied is registered. The alternative file group 33 in the present embodiment includes target order data 21, product configuration data 25 in the case of in-house production,
It points to the product configuration data 25 in the case of external work.

FIG. 5 shows a format example of each data file.
To FIG. 16 and FIG.

The flow of processing in the cost index calculating device will be described with reference to FIG. 2 showing the overall processing flow and the overall configuration diagram of the previous device (FIG. 1). Hereinafter, each step of FIG. 2 will be described in detail.

Step 101 Data input processing is performed. This processing corresponds to the data input / output device 11 in the overall configuration diagram of FIG.

Step 102 Based on input data indicating the purpose and background of the cost index, what cost data is suitable for the cost index is dynamically set. This processing is performed in the overall configuration diagram of FIG.
It corresponds to the cost index setting unit 12.

More specifically, from input data such as the cost index information 20 indicating the use of the cost index, the cost data to be used as the cost index, specifically, the cost data, is sequentially advanced through the decision tree in the IF-THEN format. We arrive at the cost data calculation method. FIG. 21 shows an example of the decision tree.

In the decision tree, first, regarding the use of the cost index, the cost index information 20 which is input data is used.
Judge from. Next, if there is a branch due to the background of the site where the cost index is applied, the initial stock data 30, which is the input data,
The determination is advanced by obtaining background information from the storage schedule data 31, the production plan data 22, the process capability information 23, the overtime schedule data 24, the production progress data 32, and the like. 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.

In this embodiment, the use of the cost index is as follows.
Consider the case of determining the production process. At this time, the production plan data 22,
From the process capability information 23, it is checked whether or not there is any remaining capability in each process, and if it is not enough, background information that "outside work is possible" is generated.

Thus, use: determination of production process →
Background: The destination of the decision tree, which indicates that external production is possible, is the content of the cost index. Specifically, internal production or
The newly incurred costs, which are the costs (material costs, labor costs, and expenses) newly incurred by executing the alternative of external work, are used as cost indicators. Then, in the next step, when each of the alternatives is executed, a specific simulation is performed based on the results of simulating how the work of machines and humans and the work in process and parts change at the production site. Data is calculated.

Step 103 When each of the alternatives to the judgment when the cost index calculated by the present apparatus is used as a judgment material is executed, when each of the alternatives is executed, the work of the machine and the human, the work in process and the parts, etc. Simulate how things change.
This processing 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.

Step 1031 The following processing is applied to all the alternatives in the alternative file group 33.

Step 1032 Referring to the target order data 21 and the product configuration data 25 for the alternative, the following step 103 is performed for each process or part passing through in order from the final process.
Step 3 is applied.

Step 1033 Based on the number of orders received in the target order data 21 or the required amount of the post-process calculated in step 1024, the process is already executed based on the production progress data 32, the initial stock data 30, and the stocking schedule data 31. Check the number of semi-finished products or parts that are going to be produced or parts to be produced from now on, and the number of parts that have not been allocated to the order due to inventory and storage, and the number of personnel that can be allocated to this order Is subtracted from the number of orders, the required amount of the process or the part is calculated and registered in the required amount file 41.

Step 1034 With respect to the required amount registered in the required amount file 41, an order is 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 the capability. New overtime plan data 4 due to increased amount
Create 3. The format of the new overtime schedule data 43 is the same as that of the overtime schedule data 24.

The above is the details of Step 103: Alternative execution simulation in the overall processing flow (FIG. 2). The next step of the overall processing flow (FIG. 2) follows.

Step 104 In step 103, when the alternative is executed, the result of simulating how the work such as the work of machines and humans and the work-in-progress and parts changes at the production site is applied. The specific value of the cost index is calculated according to the current situation.

As described above, in the case of this embodiment, the cost newly generated at the production site when the alternative is executed is estimated, and the generated cost data is used as a cost index. This processing is performed in the overall configuration diagram of FIG.
It corresponds to the data calculation unit 132.

FIG. 3 shows a processing flow.

Step 1041 The following processing is applied to all the alternatives in the alternative file group 33.

Step 1042 The processes of the following steps 1043 to 1045 are applied to all the processes registered in the product configuration data 25 of the alternative.

Step 1043 For all the components in the required quantity file 41, the generated component cost is calculated based on the following formula, and registered in the generated cost data 42.

Generated part cost = part unit price × required quantity (Equation 1) Step 1044 Overtime unit price registered in overtime cost data 29, overtime planned data 24 and new overtime planned data 43, and overtime for each process as a result From the increase in time, the increase in labor costs for each process is calculated based on the following formula, and registered in the incurred cost data 42.

Incurred labor cost = overtime unit cost × overtime hours incurred (Equation 2) Step 1045 The variable overhead for each process registered in the overtime cost data 29 is compared with the overtime planned data 24 and the new overtime scheduled data 43. From the increase in overtime hours for each process, an increase in cost for each process is calculated based on the following formula, and registered in the incurred cost data 42.

Incurred Expense = Variable Expense × Incurred Overtime Hours (Equation 3) Step 1046 From the incurred costs obtained in steps 1043 to 1045, the incurred cost for each process according to the alternative is calculated based on the following formula. The sum of the costs incurred for each step in all the steps and the sum of the material costs is the total cost incurred by implementing the alternative. This is registered in the generated cost data 42.

Incurred cost per process = Incurred labor cost + Incurred cost (Equation 4) Total incurred cost = Incurred material cost + Σ Incurred cost per process (Equation 5) Step 1047 The incurred cost data calculated in step 1046 is used as a cost index. .

In the case of the present embodiment, how much the current work-in-progress and owned parts can be effectively used, and how much the cost incurred for manufacturing a product sold at the same price can be reduced. Because it depends on the size of the profit, the alternative price with less newly generated cost will be more profitable for the same selling price regardless of home and abroad work,
Cost index = Incurred cost.

If the approach to increasing profit is different from this, the formula for calculating the cost index is not limited to this.

The above is the details of Step 104: cost index calculation processing of the overall processing flow (FIG. 2).

As a result, a more accurate cost index reflecting the current situation can be calculated. For the application of this cost metric,
In other words, decision-making support that can increase profits can be considered. Explaining concretely in the scene of deciding on internal and external work, the manufacturing cost when originally producing an internal work and the manufacturing cost when starting an external work are lower than the manufacturing cost when starting an external work. This cost indicator shows that the cost of using in-house products as a whole can be reduced by effectively utilizing existing stock products that may have become dead goods. Can help guide decision making that is a good idea.

Next, another embodiment (referred to as a second embodiment) of the present cost index calculating device will be described. The cost index calculation device described in the first embodiment is provided with a function of presenting the value and the difference between the alternatives for the cost index of each alternative calculated there, with the aim of making the determination easier. I have.

FIG. 23 shows the configuration of this apparatus. The cost index analysis unit 16 is added to the cost index calculation device described in the first embodiment.
Is added. The cost index analysis unit 16 analyzes and presents a difference between each cost index for a plurality of alternatives, and a difference calculation unit 161 that calculates a cost difference between the alternatives for decision making for each subject. Difference calculator 16
The cost presentation unit 162 presents the user with the difference in cost for each subject calculated in 1 and the cost index calculated in the cost index calculation unit 13.

The input data is the same as in the first embodiment.

FIG. 24 shows the overall processing flow. Since the steps up to step 104 are the same, the description will be omitted and step 105 will be described.

Step 105 The difference is calculated for each subject from the cost of each alternative of decision making registered in the cost data file 42, and these differences are registered in the cost data file 42. This processing corresponds to the difference calculation unit 161 in the overall configuration diagram of FIG.

Step 106 Based on the generated cost data file 42, the generated cost for each process, the difference between the costs for each subject, and the cost index
Present to the user via T. This processing corresponds to the cost index presentation unit 162 in the overall configuration diagram of FIG.

As described above, the value of the cost index calculated by the cost index calculating device and the difference between the alternatives are represented by C
By indicating at RT, it is possible to facilitate the decision of the decision maker.

The cost index is one of the indexes.
In this way, the features of this device, such as setting the index according to the content of the judgment and the background and calculating the data by reflecting the actual situation, can be applied to the calculation of other judgment indices. It is possible.

[0057]

According to the present invention, according to the purpose and background of the cost index, it is possible to set what cost data is most suitable as the cost index and to reflect the actual cost data in the actual state. By calculating with, a highly accurate index can be obtained.

The cost index calculated by the apparatus can be applied to various decisions at the manufacturing site, such as setting a price, selecting from a plurality of orders, and planning a product mix. The apparatus can present a highly accurate cost index that matches its original purpose, thereby supporting a decision 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 Embodiment 1 of the present invention.

FIG. 3 is a processing flow of a simulation.

FIG. 4 is a processing flow of calculating a cost index.

FIG. 5 is a format diagram of target order 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 stock data.

FIG. 15 is a format diagram of storage 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 incurred 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 of a cost index calculation method selection.

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 processing flowchart of the second embodiment.

[Explanation of symbols]

DESCRIPTION OF SYMBOLS 1 ... Cost index calculation device, 11 ... Data input / output device, 12 ... Cost index setting part, 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 unit, 2: input data, 20: cost index information, 21: target order case data,
22: Production plan data, 23: Process capability information, 24: Overtime schedule data, 25: Product configuration data, 26: Machining time data,
27: Variable expense data, 28: Component unit price master,
29: Overtime cost data 30: Initial stock data, 31: Receiving schedule data, 32: Production progress data, 33:
Alternative file group, 41 ... required amount data,
42 ... cost data file.

Claims (3)

[Claims] 1. A data input / output means and a cost index, based on input information indicating a use and a background of the cost index, dynamically select cost data of a plurality of kinds of contents prepared in advance as a cost index. A means for setting cost index to be selected and a simulation of how a machine, a person's work, a work-in-progress, a part, and the like change at a production site, and calculate specific cost data of the cost index according to the current situation. A cost index calculating device comprising: a cost index calculating unit; and a data storage unit. 2. A cost index calculating unit according to claim 1, wherein a simulation is performed on a production site to simulate a change in a work of a machine or a person, or a work such as a work-in-progress or a part. A cost index calculating device characterized in that the estimated cost is used as a cost index. 3. The cost index calculating device according to claim 1,
A cost index calculating device, comprising: cost index analyzing means for analyzing and presenting a difference between data of cost indexes calculated for a plurality of alternatives.