JP2002297701A - Versatile type cost-accounting system capable of creating and prearing manufacturing cost accounting expression by itself, and calculating method therefor - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a cost-accounting system aiming at multipurpose capable of creating a mathematical technique for calculating accurately a content for cost allocation design for allocating costs of costing-objective expense items through plural expense summing-up places till the allocation thereof to a product, and capable of creating a manufacturing cost accounting expression for an input of the optional content for the cost allocation design by the system itself, using the mathematical expression, and executing cost accounting, in manufacturing cost accounting calculation. SOLUTION: When the costing-objective expense items are allocated to the product through the plural expense summing-up places, an expense allocating rate to the product is found based on the expense by matrix commutation to create the manufacturing cost accounting expression after an expense allocating rate in each allocation step is calculated. The versatile costing system is provided with an expense allocation designing function, a manufacturing cost accounting expression creating function, and a manufacturing cost accounting function to allow the calculation by an optional costing method.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a costing method which is effective in executing detailed and accurate costing in accordance with the actual conditions of manufacturing in a manufacturing business, a service business, and other companies requiring costing. It is a law-related invention. Also, in the field of building cost accounting systems, if you decide how to allocate cost object items to products, you can determine a specific calculation procedure to realize this and further calculate the calculation procedure accurately. Fields related to arithmetic techniques
There is a field related to a system construction technology that enables execution of a predetermined cost allocation calculation when constructing a cost accounting system, and the present invention relates to these two fields.

[0002]

2. Description of the Related Art Most costing currently performed is 1962
It is overwhelmingly based on the `` cost accounting standard '' established by the Ministry of Finance's Business Accounting Council established in 2015, and each cost object cost item is calculated by the procedure of cost accounting by item, cost accounting by department, and cost accounting by product. Is being done.

In the calculation based on this cost calculation standard, the cost that can be directly charged to a product is directly charged to the product, and the calculation of the indirect cost that cannot be directly charged to the product is calculated differently from the allocation of the direct cost called allocation. Is calculated. The basic idea of this indirect cost allocation calculation is to determine the cost of each cost object cost (calculation by cost item), allocate each cost to the direct department and auxiliary department on the most appropriate allocation basis, and By further allocating the costs directly to the manufacturing departments, all costs are finally aggregated directly to the manufacturing departments. The cost calculated for each direct manufacturing department is divided by the scheduled operation time during the cost calculation period of each direct manufacturing department to calculate the hourly unit price for each direct manufacturing department (calculation for each department). The production cost of each product is calculated by multiplying the unit time per unit by the work time required for manufacturing each product (calculation by product). Such a method of obtaining the manufacturing cost by (working time × hour unit price) is herein referred to as a unit price method for convenience of explanation.

[0004] Next, in the construction of a cost accounting system, a company or a department requiring cost accounting determines a specific cost accounting procedure in accordance with the above procedure, and a person in charge of the system construction receiving the instruction instructs the exact procedure. It is normal to build a system by programming according to the above, and it becomes a fixed cost accounting system that executes the calculation of the specified cost accounting procedure.

On the other hand, in such a fixed cost accounting system, it is difficult to change the calculation method when it is necessary to change the calculation method due to a change in the manufacturing environment, a change in the purpose of the cost calculation, and an improvement in the cost calculation accuracy. Therefore, there is a strong demand for a general-purpose cost calculation system that can not only be continuously used or rebuilt a new system at a high cost but also can follow a change in the calculation method.

[0006]

The most basic idea of cost calculation is to transfer the incurred costs to products via departments, processes, facilities and the like. However, the number of types of cost object costs and the number of locations for calculating costs in the middle increase the amount of calculation work, which was almost impossible in the days of manual calculation. The unit price calculation using the planned unit price for each department described in the cost accounting standard is a simplified simplified calculation method introduced to avoid this, and this unit price method is the current entity. However, the purpose of calculating accurate costs is not sufficient because of the following defects.

That is, the cost calculation method based on the unit price method has the following two defects in accuracy. First, there is an inevitable difference between the total cost of goods calculated by the unit price method and the total cost of goods incurred during the period. Differences must be handled in a proper way. The cause of the difference is largely due to the fact that the hourly unit price is the planned unit price. Second, when allocating to products, each cost object cost must be allocated to the product according to the nature of the individual cost object items, but all cost object items must be allocated to the working time required for manufacturing the product or the operating time of equipment. There is irrationality in the usual method of uniformly allocating based on the criteria. Such a method is employed because the calculation method is simplified.

In order to improve the accuracy of the cost calculation, the costs of all the cost object items directly allocated to the manufacturing department are not allocated to the products according to the working hours of the products, but are calculated for each individual cost object item during the calculation period. Must be able to allocate the costs incurred to products in an optimal way.
In addition, it is difficult to allocate the cost aggregation location as a route for cost allocation to products via only departments (usually direct manufacturing departments). In some cases, it is possible to allocate to products through multiple steps, so that it is possible to allocate more according to the actual situation.Therefore, it is necessary to develop a calculation technique for this and a cost calculation system that can calculate it on a computer Become.

[0009] Furthermore, the cost accounting system requires
One issue is the realization of generalization. General-purpose cost accounting systems currently on the market are based on cost accounting standards,
The calculation method is based on the unit price method, and the method of generalization prepares some calculation patterns by the unit price method in advance in the system and selects the calculation pattern for each cost object cost item to calculate. How to However, this method cannot be applied to a calculation method in which each cost object cost item is calculated by an individual calculation procedure or each cost item is allocated by an individual number of allocation steps.

[0010] It is an object of the present invention to determine a procedure for allocating each cost object cost item to a product, and to create a manufacturing cost formula for accurately and easily executing complicated calculations caused by the procedure. And a general-purpose cost accounting system constructed by using this method. ABC used to allocate overhead, a recent trend
(Activity-based costing) can be treated mathematically exactly the same as allocating expenses.

[0011]

[Means for Solving the Problems] The distribution of costs to products adopts a prorate method instead of a unit price method, and FIG. 2 to FIG. 4 show a cost allocation design method for implementing this. Allocation design to products via a unique allocation path is performed for each cost object cost item according to the nature of the cost object cost, and this design method enables cost allocation close to the actual situation. Figure 2
Is where the relationship between costs and products is direct, such as material costs or direct labor costs, and is apportioned according to the most rational criteria for allocating costs to products (eg, product-specific weight, product-specific working time). If you do. FIG. 3 shows that the relationship between cost and product is not direct, but the most rational standard (eg, from cost to equipment) in each allocation step via one cost aggregation place (eg, equipment) on the way like equipment depreciation cost Is the procurement price of equipment, and from the equipment to the product, the operation time of the equipment for each product). Fig. 4 shows a case where it is impossible to perform cost allocation that matches the actual situation at one cost aggregation location, and it is possible to achieve cost allocation that matches the actual situation by allocating to products via two or more cost aggregation locations. And indirect labor costs fall under this category. In this way, a diagram designating the route to allocate the cost to the product and the allocation standard at each step is named a distribution plan, and the intermediate cost totaling place is named a cost process in the calculation method of this system.

FIG. 5 is a generalized version of the cost distribution plan, whereby all cost distribution methods can be represented in the distribution plan. The cost process in the middle has a plurality of components that constitute it (for example, the cost process called equipment is equipment 1, equipment 2,...), And this element is named a component. In order to allocate the cost from the component of the cost process called equipment to the next product, it is possible to allocate the same allocation standard (for example, operating time for each product for each equipment) from any component, in this case As shown in FIG. 3, the allocation standard from the cost process to the product can be represented by one standard item, but even if it is a component in the same cost process, the following allocation standard differs depending on each component. The allocation to the cost process may match the actual situation. FIG. 4 corresponds to this case, and the components of the cost process called the worker group are composed of the direct workers and the setup workers, and the allocation of the two components to the product is the direct cost of the workers. Indicates that the work time for each product is allocated based on the allocation standard, and the cost of the setup operator is allocated based on the number of setups for each product. In this way, an ideal distribution plan is created by using different distribution criteria for each cost.

[0013] The method of sequentially calculating the cost distribution amount for each distribution step using the ordinary four arithmetic operations on the contents of the created distribution design drawing requires a huge amount of calculation, and based on this, a cost calculation system is constructed. In such a method, the work is enormous, the system becomes expensive, and it is difficult to realize general-purpose. In order to solve this, an operation technique using a matrix expression is introduced as follows.

FIG. 6 shows costs x1, x2, a plurality of cost object costs.
7 is a cost distribution ratio table when x3,... are allocated to the components of the cost process at the first allocation step destination on an allocation basis for each cost item. Equation 1 is the cost (z1, z2, z3, ...) allocated to the components of the cost process at the first allocation step.
Is represented by a matrix expression.

[0015]

(Equation 1)

FIG. 7 shows the costs (z1, z2, z3,...) Of the components of the cost process after the first allocated allocation step.
Is a distribution ratio table for allocating to the components of the cost process at the next second allocation step destination. Equation 2 is the cost (y1,
y2, y3, ...) are represented by a matrix expression.

[0017]

(Equation 2)

Formula 3 is a calculation formula for calculating these two matrix formulas, and the values of the elements of the matrix obtained by this calculation are used to calculate the cost object cost item in each of the cost processes at the second distribution step destination. This is the value of the allocation ratio table when allocating to components.

[0019]

(Equation 3)

[0020]

(Equation 4)

The cost distribution calculation is generally performed as shown in FIG.
It requires calculation in one or more steps. FIG. 8 is a more generalized version of FIG. 5, where the allocation rate matrix at each allocation step is {M01}, {M02},.
s｝. Where {M01} is the allocation rate matrix from the cost object cost item to the cost process component of the first allocation step destination, and {M (s-1) s} is the cost factor component of the last allocation step destination Matrix of allocation to products,
Since the matrix is calculated based on the manufacturing data, it is named a manufacturing data matrix. At this time, the matrix of the allocation ratio from the cost object cost item to the product can be calculated by expanding the equation (3) and using the equation (5) as follows, and the manufacturing cost calculating equation becomes the equation (6). The allocation ratio matrix {M0s} at this time is named an overall allocation ratio matrix.

[0022]

(Equation 5)

[0023]

(Equation 6)

The equation (7) is obtained by expressing the equation (6) by an ordinary calculation expression instead of the matrix expression, and is a linear expression using the cost object cost item as an independent variable. Equation 6 and Equation 7
Name the formula as the manufacturing cost formula for each product.

[0025]

(Equation 7)

The production cost for each product can be obtained by multiplying the cost of each cost object cost by the corresponding element of the total allocation ratio matrix finally calculated. It can be replaced with a mechanical calculation in which an allocation ratio matrix of a step is obtained, all allocation ratio matrices are calculated, and an overall allocation ratio matrix is obtained. The general-purpose cost accounting system of the present invention employs this method for its production cost equation creation function.

The general-purpose cost accounting system according to the present invention has a cost calculation design function for realizing generalization, a cost calculation formula creation function for realizing calculation of contents set by the design function,
It consists of a costing execution function for finding the manufacturing cost for each product using the created creation function.

The basic items necessary for advancing the cost calculation include a basic item common to all cost distribution designs (named a common basic item) and a design method required only by the contents of the cost allocation design. There are unique basic items (named unique basic items). For example, cost object cost items and cost processes to be used are common basic items necessary for all cost allocation designs, while characteristic values of each cost process (building area of department, number of manufacturing processes, etc.) and product master Characteristic values (product unit weight, standard manufacturing time, etc.) are used or not used depending on the cost allocation design, and are basic items specific to the allocation design specified by the cost allocation design.

The cost allocation design function requires a function for inputting both the common basic item and the unique basic item. The input of the common basic item is performed using input means provided in advance to the system. Since it is not possible to add the input means to the system in advance for the input of basic items,
Recognize the information input as common basic items, provide an auxiliary function to create an input means for unique basic items using this information in advance, and use the input means created by this input means creation function to create a unique function. Basic items are entered. FIG. 9 illustrates this situation.

The production cost formula creation function requires an operation function, a means for inputting basic items required for calculation, and a means for writing operation results. The calculation function and the input means for common basic items are common functions for any allocation design and are provided in advance to the system, but the input means for the specific basic items and the calculation result writing means are for specific allocation designs. Since it is unique to the system and cannot be given to the system in advance, a unique basic item input means and a calculation result writing means are created by an auxiliary function previously given to the system, and input and writing are performed using these means. .

The manufacturing cost calculation function requires an operation function, a means for inputting basic items necessary for calculation, and a means for writing the result of operation. The calculation function and the input means for common basic items are common functions for any allocation design and are provided in advance to the system, but the input means for the specific basic items and the calculation result writing means are for specific allocation designs. Since it is unique to the system and cannot be given to the system in advance, a unique basic item input means and a calculation result writing means are created by an auxiliary function previously given to the system, and input and writing are performed using these means. .

[0032]

In the following, in this embodiment, the calculation is performed using the case where the cost is allocated by the method of the cost allocation design diagram shown in FIG.
FIG. 10 shows a functional block diagram of the general-purpose cost accounting system according to the present invention and specific execution functions prepared for each function. The contents entered by each input means, and
Any contents written by the calculation result writing means are stored in the storage device of the system, and can be called up when necessary for subsequent calculations.

FIG. 11 shows a business flow of the general-purpose cost accounting system. Hereinafter, the operation of the general-purpose cost accounting system will be described according to the order of the business flow.
All costing procedures are performed as follows. The data input operation is performed using input means provided to the system in advance for common basic items, and for the specific basic items, the input means is not prepared in the system in advance, and the data of the common basic items is provided. The process is executed by using the input means created by the input means creating function given to the system in advance with reference to the system. On the other hand, each operation is executed using an operation function provided in the system in advance. The calculation result is created by a calculation function writing means created by a calculation result writing means creation function provided in the system in advance, and writing is performed using the writing means. The data fetched by the calculation result writing means and the input means is stored in a storage device created by a storage device creation function provided in advance in the system. The above method is common to all of the following procedures.

First, using the input means provided in advance in the auxiliary function of the cost allocation design function, the registration of the cost process, the registration of the allocation base item, and the registration of the cost object cost are performed. Is stored in the storage device. Figure 1
2 shows the registration result of the cost schedule, FIG. 13 shows the registration result of the allocation standard item table, and FIG. 14 shows the registration result of the cost object cost table.

Next, among the auxiliary functions of the cost allocation design function, the input means creation function provided to the system is used to input the cost process component created by referring to the contents of the cost process previously registered. Using the means, the components are input for each cost process and stored in the storage device. Figure 1
5, FIG. 16 and FIG. 17 show the registration results of the components by cost process.

Next, among the auxiliary functions of the cost allocation design function, the input means creation function provided to the system is used to input the characteristic items for each cost process created by referring to the contents of the cost process registered previously. Using the means, the characteristic items are input for each cost process and stored in the storage device. FIG.
19 and 20 show the registration results of the characteristic items for each cost process.

Next, among the auxiliary functions of the cost distribution design function, the cost means were created by referring to the contents of the cost process previously registered and the characteristic items for each cost process by the input means creating function provided to the system. Using the input unit of the characteristic value for each cost step, the characteristic value is input for each cost step and stored in the storage device. FIGS. 21, 22, and 23 show the registration results of the characteristic values for each cost process.

Next, among the auxiliary functions of the cost allocation design function, the input means creation function provided to the system creates the allocation design input means with reference to the contents of the cost process previously registered and its components. Then, the contents of the distribution design are inputted by the cost distribution design input means, which is the main function of the cost distribution design function, and stored in the storage device. Here, the allocation design table that needs to be created is a cost item allocation design table from the cost object cost item to the cost process at the first allocation step destination shown in FIG. 25, and FIG.
27, the allocation design table between the cost processes of each allocation step destination (named as an intermediate allocation design table), and the product allocation design table from the components of the cost process to the product of the final allocation step destination shown in FIG. is there. As the number of steps from the cost object cost item to the product increases, the number of intermediate allocation design tables increases accordingly. Therefore, the number of required intermediate allocation design tables is a step number input means previously assigned to the system. Determined by

Then, using the input means and storage device of the common items previously provided in the manufacturing cost calculation formula creation function, the registration input of the product master item and the registration input of the manufacturing data item are performed and stored in the recording device. I do. FIG. 28 shows the registration result of the item of the product master, and FIG. 29 shows the registration result of the manufacturing data item.

Next, among the auxiliary functions of the production cost formula creation function, the input means creation function and the storage device creation function provided to the system refer to the contents of the previously registered product master item to obtain the product master. Of the item including the product name is input and stored in the storage device. FIG. 30 shows the registration result of the product name and each item value.

Next, among the auxiliary functions of the production cost calculation formula creation function, the input means and the storage device creation function provided to the system refer to the contents of the previously registered manufacturing data items and refer to the contents of the manufacturing data items. An input means for each item is created, and the value of the item including the product name is input using the input means and stored in the storage device. FIG. 31 shows the registration result of the product name and each item value. In this case, a method of automatically writing the product name by the system itself using the product name of the previously registered product master is also possible.

Next, among the auxiliary functions of the production cost formula generation function, the distribution rate calculation design creation means for the distribution rate assigned to the system is used to create the cost item distribution design contents, cost object cost items, With reference to the cost process element, a calculation result writing means for calculating a distribution ratio from the cost object cost item to the first cost process is created. FIG. 32 shows the created cost item distribution ratio table. The registered cost object cost item name is used for the column title name, and the registered cost process component is used for the row title name. The symbol * written in the table means that the calculation result is written, but has not been calculated at this point. Based on the same concept, a distribution ratio table between cost processes (FIG. 33) and a product distribution ratio table to the final product (FIG. 3)
4) is created.

Next, as a main function of the production cost formula creation function, the distribution rate calculation function provided to the system provides
The allocation ratio to the cost process component is calculated for each cost object cost item, and this result is written and stored in the allocation ratio table by using the calculation result writing means of the allocation ratio created earlier. The cost distribution table is described in detail below. It is said that labor costs are distributed from the cost design table to the components of the department in proportion to the number of people. Is written in the corresponding section of the manufacturing department in the column, and then converted into a ratio (distribution ratio). Similarly, for the power cost, read the rated value of each equipment in the equipment characteristic table, write the read rated value in the location of the corresponding equipment in the power cost column of the cost allocation table, and then use this as the ratio (allocation ratio). Convert. In the following, for the equipment depreciation cost and consumables cost, the distribution ratio is obtained in the same manner and written in the corresponding place. As a result, the cost distribution table is completed. In the following, the allocation ratios are calculated for the cost ratio allocation table and the product allocation ratio table in all the allocation steps in the same way, and written in each allocation ratio table and stored in the storage device. These results are shown in FIG.
2. It is written at the * symbol in the distribution ratio tables of FIGS. 33 and 34.

Next, among the auxiliary functions of the production cost formula creation function, the cost object cost name previously registered and the product name registered in the product master by the total allocation rate writing means creation function given to the system. Thus, means for writing the calculation result of the total allocation ratio for writing the allocation ratio from the cost object cost item to the product is created. FIG. 35 shows the created total distribution ratio table. The column title name uses the registered cost object cost item name, and the row title uses the registered product name. The * symbol written in the table means that the calculation result is written, and has not been calculated yet at this time.

Next, as a cost calculation formula generation function of the production cost calculation formula generation function, the system is provided with a calculation execution module of the formula (4) for executing calculation of two consecutive allocation ratio matrices, which is provided in advance by a predetermined formula. The total allocation ratio is calculated from the cost object cost item to the product by the total allocation ratio calculation function which repeatedly calculates the number of times according to the number of allocation steps, and the result is written in a corresponding total allocation ratio table and stored in the storage device. . This result is shown in the distribution rate table of FIG.
Written at the symbol.

Then, among the auxiliary functions of the manufacturing cost calculation function, the input means of the cost object cost created by referring to the contents of the cost object cost registered previously by the input means creation function provided to the system. Is used to enter the cost object cost amount and store it in the storage device. FIG. 36 shows the registration result of the cost object cost amount.

Next, among the auxiliary functions of the production cost calculation function, the production cost writing means creation function provided to the system is used to calculate the cost object from the previously registered cost object cost item name and the product name registered in the product master. A means for writing a calculation result of a manufacturing cost for writing a distribution amount from a cost item to a product is created. FIG. 37 shows a production cost table of the produced production cost writing means. The format of the table is the same as the total allocation table. The * symbol written in the table means that the calculation result is written, and has not been calculated yet at this time.

Next, by the manufacturing cost calculation function of the main function provided to the system of the manufacturing cost calculation function, the distribution amount to the product for each cost object cost item is calculated, and this result is written and stored in the manufacturing cost table. FIG. 27 shows the result of writing. Thus, the desired cost calculation can be realized.

When changing the distribution method which is a feature of the general-purpose cost accounting system, the necessary input processing and operation are executed according to the cost accounting flowchart of FIG. 11, and the production cost equation is recreated and the calculation is executed. Good. For example, when the cost process is changed, all the contents relating to the cost process are executed after the cost process is registered, and it is determined that the product master item is to be changed.

The above calculation is a method of calculating a cost component for each cost object cost item. For the purpose of the cost calculation, a calculation for each item such as a cost component calculation for each process and a cost component for each activity is required. There is a case, and an embodiment in this case will be described.

The embodiment uses the same FIG. 24 as before,
Execute the cost component calculation for each equipment. As a calculation procedure, a step of calculating the amount of allocation of the cost object cost to each facility and allocating the cost allocated to each facility to the product is performed. When this is expressed by a mathematical expression, the equation 8 is executed.

[0052]

(Equation 8)

In order to execute the first expression of Expression 8, the input means provided in advance in the system is used to determine the number of distribution steps (1 in the case of the embodiment) from the cost object cost item to the cost process “equipment”. input. The system recognizes this value and calculates and stores the allocation amount to the equipment for each cost cost item by using a function for creating a calculation result writing means for each item and a calculation function provided in the system in advance. The resulting table is the same as FIG. 32 (different values). In this case, the labor cost and the like are simultaneously calculated and stored as the allocation amount to the allocation destination other than the equipment.

Next, the second formula of the formula (8) is calculated and stored by using the item-by-item cost composition table creation function and the calculation function provided in the system in advance and calculating the allocation amount to the product for each facility. The result table is the same as FIG. 34 (the values are different). In this case, labor costs and consumables costs are allocated to cost processes other than equipment (in this case, manufacturing processes), and are created as a cost composition table for each equipment and each manufacturing process.

[0055]

According to the present invention, it is possible to easily perform a multi-step cost distribution by applying the matrix calculation, and it is possible to realize a detailed calculation according to the actual situation. By dividing the cost calculation into the calculation of the allocation ratio for each allocation step and the calculation of the allocation ratio of each step, it is easy to change the allocation design. Dividing the cost distribution route into two on the way makes it easy to calculate cost components for various items. There is no limit on the setting of cost process, so if "activity" is used for cost process, it can be applied to ABC (activity based costing) as it is. By creating an ideal and unique manufacturing cost formula, it can be used for the following costing purposes: All costing and direct costing can be executed with the same formula. Actual costing, scheduled costing, and standard costing can be executed using the same formula.Budget costing, actual costing, estimated costing,
Simulation of capital investment effect calculation, personnel system effect calculation, and other cost calculation can be executed with the same formula. Since there is no limitation in the allocation design method, it can be applied to calculation of any manufacturing form. In the case of design change, new coding is not required, so it can easily follow the change in cost calculation method. By utilizing this property, it is possible to construct a realistic cost calculation system that starts with a simple calculation method and increases the calculation accuracy as needed.

[Brief description of the drawings]

FIG. 1 is a basic functional block diagram of a general-purpose cost accounting system.

Fig. 2 Blueprint of expenses that can be directly allocated to products

Fig. 3 Blueprint for cost allocation that requires one cost process on the way

FIG. 4 is an allocation design drawing having a plurality of cost processes and different allocation criteria depending on components.

FIG. 5 is a generalized cost allocation plan.

FIG. 6 is an allocation rate table from the cost object cost item to the next cost process

FIG. 7 is a table of allocation ratios from cost processes to products

FIG. 8 is a generalized cost allocation design diagram and an allocation ratio matrix for each step.

FIG. 9 shows a method of input means to the system.

FIG. 10 is a functional diagram of the general-purpose cost accounting system and the types of the functions.

FIG. 11 is a schematic diagram of a general-purpose cost calculation flowchart.

FIG. 12: Cost schedule and input example

FIG. 13 is an allocation reference table and an input example

FIG. 14: Cost object cost list and input example

FIG. 15 is a structural element table of a department and an input example

FIG. 16 is a table showing constituent elements of a manufacturing process and input examples.

FIG. 17 is a table showing constituent elements of equipment and an input example.

FIG. 18 is a section characteristic value item table and an input example.

FIG. 19 is a manufacturing process characteristic value item table and an input example.

FIG. 20: Equipment characteristic value item table and input example

FIG. 21 shows a section characteristic value table (department characteristic table) and an input example.

FIG. 22 is a table showing characteristic values of a manufacturing process (manufacturing process characteristic table) and input examples.

FIG. 23 is a table of equipment characteristic values (equipment characteristic table) and an input example.

FIG. 24 is a cost distribution design diagram in the embodiment.

FIG. 25: Expense allocation design table and input example

FIG. 26 is an allocation design table between cost processes and an input example

FIG. 27: Product distribution design table and input example

FIG. 28: Product master item table and input example

FIG. 29: Manufacturing data item table and input example

FIG. 30: Product master and input example

FIG. 31: Manufacturing data and input example

FIG. 32 is an example of writing a cost item distribution ratio table and calculation results

FIG. 33 is an example of a cost process allocation ratio table and calculation result writing.

FIG. 34: Product distribution ratio table and calculation result writing example

FIG. 35: Writing example of total distribution rate table and calculation results

FIG. 36: Cost object cost list and input example

FIG. 37: Manufacturing cost table and calculation result writing example

Claims (5)

[Claims] According to the present invention, when performing cost calculation, the system itself inputs the allocation design contents for allocating the cost object cost items to the products, thereby enabling the system itself to calculate the manufacturing cost calculation formula required for calculating the manufacturing cost. This is a system that creates and executes manufacturing cost calculation.It is a cost allocation design function for allocating costs to products in advance in the system, and a manufacturing cost calculation that creates a cost calculation formula that faithfully calculates the design contents. It has a formula creation function and a manufacturing cost calculation function that actually executes cost calculation, so that cost calculation can be executed.Also, every time a design change of cost allocation is made, the new design content is re-entered, and it is already built. A general-purpose cost accounting system for creating and executing a manufacturing cost accounting formula, characterized in that a given cost formula can be changed to a new cost accounting method. 2. The three basic functions described in claim 1 each include a main function and an auxiliary function for assisting the main function. In the cost allocation design function, the main function is to input the contents of the allocation design from each cost to the product, and the auxiliary functions to assist this main function are cost process input means, allocation base item input means, cost object Creation function and input means of cost item input means, process-specific component input means, creation function and input means of process-specific characteristic item input means, process-specific characteristic value input means creation function and its input means, distribution design input means It has a creation function and a creation function of a storage device for storing each input result. Next, the main functions of the manufacturing cost formula creation function are the allocation ratio calculation functions that calculate the allocation ratio of each allocation step, and the allocation ratio of all steps is calculated to calculate the allocation ratio from cost object cost items to products The two main functions of the total distribution rate calculation function, and the product master item input means, the manufacturing data item input means, and the creation function of the product master input means and the input means, the manufacturing data input means as auxiliary functions to assist the main functions Creation function and its input means, the writing means creation function of each distribution rate for writing the calculation result by the main function, the writing means creation function of the overall distribution rate, and the creation function of the storage device for storing each input result and the writing result. Have. The manufacturing cost calculation function is a manufacturing cost calculation function as a main function, and a cost input means creation function and its input means as an auxiliary function to assist the manufacturing cost calculation function, and a manufacturing cost writing means for creating a manufacturing cost result writing means. It has a creation function and a storage device creation function for storing input results and calculation results. A general-purpose cost accounting system for creating and executing a manufacturing cost equation having the above functions. 3. Among the auxiliary functions of each basic function described in claim 2, common input items of common basic items among input means which are common irrespective of the contents of the cost allocation design are prepared in advance in the system. The input means of the unique basic item, which is determined for the first time by determining the cost allocation design content, is that the system recognizes the content of this common basic item when the common basic item is input, and Create input means. In addition, among the auxiliary functions, the function of writing the calculation result and the function of creating a storage device for each data are characterized in that the system recognizes the contents of the common basic items and creates the writing means and the storage device. A general purpose costing system to create and execute. 4. As a cost allocation design method for allocating each cost object item to a product, a plurality of cost collecting places are provided between the cost object cost item and the product, and each cost is eliminated while passing through this counting place. A method of allocating to products through a finite multiple cost allocation step is adopted, and the allocation ratio between the allocation source and the allocation destination is calculated using the value of the cost allocation standard item designed for each allocation step. , Create a distribution matrix. Using the allocation ratio matrices in all the steps thus obtained, a manufacturing cost calculation formula is obtained by calculating an overall allocation ratio matrix from the cost object cost item to the product. A cost calculation method characterized by applying a matrix calculation technique to the calculation of the total allocation ratio matrix. 5. A method according to claim 4, wherein a cost distribution amount from a cost object cost item to an arbitrary cost collecting place is calculated, and the cost of the intermediate cost collecting place is calculated as an original cost. A cost calculation method characterized by enabling a cost component calculation for each item by executing a cost distribution amount calculation for a set product.