JP2005227903A - Cost management system for product and semifinished product - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a cost management system which is suitable for shortening of a cycle of account settlement and more efficient compilation and reviewing of budgets. <P>SOLUTION: Disclosed is a cost management system for products or semifinished products which are manufactured through a plurality of manufacturing stages. The cost management system is equipped with a reception/payment detail recording means of recording reception/payment details, a cost balance detail recording means of recording cost balance details, a reception/payment detail managing means of managing the reception/payment details, a cost balance detail managing means of managing cost balance details, and a cost balance allocation amount managing means of calculating and managing cost balance allocation amounts for each the manufacturing stage based upon the reception/payment details and cost balance details. The cost balance allocation amount managing means finds a cost balance generation amount vector including cost balance generation amounts for each the manufacturing stage as components and the inverse matrix of a payment ratio matrix of payment ratios of the semifinished products and products for each the manufacturing stage from the reception/payment details and cost balance details and also calculates a cost balance allocation amount vector including the cost balance allocation amounts as components from the product of the inverse matrix and vector to find cost balance allocation amounts for each the manufacturing stage. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

  The present invention relates to a cost management system for products and semi-finished products manufactured through a plurality of manufacturing processes using raw materials and / or semi-finished products. In addition, in this invention, what is called a work-in-process is included when it is a semi-finished product.

  Conventionally, total cost accounting has been adopted for cost management at the time of settlement. However, due to problems with post-determined prices and retroactive calculations in production with actual transactions, all actual transaction prices may not be available, and undecided transaction unit prices have to be replaced with budget unit prices. For this reason, today's demands for shortening the settlement cycle, such as dealing with quarterly settlements, monthly settlements, and improving the efficiency of budgeting and reviewing, are not sufficient, and formality cost management is not possible. Did not get.

  On the other hand, so-called standard cost calculation, in which the difference between the actual cost and the standard cost is determined as the difference cost and the difference cost is managed, is widely used for manufacturing cost management of the product. As a conventional technique related to manufacturing cost management based on such total standard cost calculation, for example, a technique described in Patent Document 1 below is known.

  This technology compares the manufacturing cost of metal products based on standard manufacturing specifications (standard cost) and the manufacturing cost calculated based on manufacturing performance (actual cost). It is possible to ascertain whether it has occurred and to improve manufacturing technology by reducing manufacturing costs and identifying manufacturing processes to be improved.

  By the way, the manufacturing cost management of products by standard cost calculation as in the past was focused on managing the difference cost, and the method of transferring the difference cost to the manufacturing cost and inventory for each manufacturing process was not used. It could not be used as it is for the settlement of accounts where actual cost accounting is adopted.

Japanese Patent Laid-Open No. 7-141434

  The present invention has been made in view of the above-mentioned problems, and is a product / semi-product capable of cost calculation of a product / semi-product corresponding to shortening of the settlement cycle, monthly settlement, and efficiency of budgeting / reviewing. The purpose is to provide a cost management system.

  The present invention provides a payment details recording means for recording payment details in association with each manufacturing process in a cost management system for products and semi-finished products manufactured through a plurality of manufacturing processes using raw materials and / or semi-finished products. Cost difference details recording means for recording the cost difference details associated with each manufacturing process, receipt / payment details management means for managing the receipt / payment details, cost difference details management means for managing the cost difference details, A cost difference allocation amount management means for calculating a cost difference allocation amount for each manufacturing process based on the payment details and the cost difference details recorded in the recording means, and managing the cost difference allocation amount, The cost difference allocation amount management means includes a cost difference generation amount vector having a cost difference generation amount for each manufacturing process as a component from the receipt and payment details and the cost difference specification, and for each manufacturing process. An inverse matrix of a payout ratio matrix (hereinafter referred to as a payout ratio matrix) in which the inverse sign of the payout ratio of the semi-finished product or / and the product is included in the component and all diagonal components are 1 is obtained, and the inverse matrix and the cost A cost difference allocation amount vector including the cost difference allocation amount as a component is calculated (rolled calculation) from the product of the difference occurrence amount vector and the cost difference allocation amount for each manufacturing process is calculated from the cost difference allocation amount vector. The object is achieved by providing a cost management system for products and semi-finished products characterized in that

  According to the product / semi-product cost management system of the present invention, it is manufactured through a plurality of manufacturing processes that use raw materials and / or semi-finished products in response to shortening the settlement cycle, monthly settlement, and budgeting efficiency. The cost of finished products and semi-finished products can be calculated.

  The present invention will be described below based on preferred embodiments with reference to the drawings.

  FIG. 1 shows an embodiment of a product / semi-product cost management system (hereinafter also simply referred to as a system) of the present invention. In this figure, reference numeral 1 denotes a system.

  As shown in FIG. 1, a system 1 is a cost management system for products and semi-finished products manufactured through a plurality of manufacturing processes using raw materials and semi-finished products, and payment details are recorded in association with each manufacturing process. Receipt / payment details recording means 11, cost difference details recording means 12 for recording the cost difference details associated with each manufacturing process, receipt / payment details management means 13 for managing the receipt / payment details, and the cost difference details Cost difference details managing means 14 to be managed, and cost difference allocation for managing the cost difference allocation amount for each manufacturing process based on the payment details and the cost difference details recorded in each recording means The amount management means 15 and the cost difference allocation amount recording means 16 for recording the cost difference allocation amount associated with each manufacturing process are provided.

  In addition, the system 1 adds the standard cost for each manufacturing process to the cost difference allocation amount to obtain the actual cost for each manufacturing process, and the actual cost is associated with the manufacturing process. And actual cost recording means 18 recorded.

  The system 1 also includes a cost difference management means 19 for obtaining a cost difference payout adjustment amount and a cost difference stock adjustment amount for each manufacturing process based on the cost difference allocation amount, the cost difference payout adjustment amount, and the cost difference inventory. And a cost difference recording means 20 that records the adjustment amount in association with each manufacturing process. Further, the system 1 outputs the calculation results (including the results recorded in the recording means) and the details recorded in the recording means in association with each manufacturing process. Management means 21 are provided.

The system 1 is configured by a so-called computer system.
The system 1 includes, as hardware, an arithmetic processing unit (CPU) 2, a main storage device 3, an auxiliary storage device 4, the input device 5, the output device 6, and control signals between these devices. Alternatively, a bus 7 responsible for transmission / reception of data and the like and a communication device 8 are provided.

Further, the system 1 is a software (program) that operates on the basic software OS and the basic software and cooperates with the basic software and the hardware as a computer system as the product / semi-product cost management system 1. Cost management software (program) AP to function is provided.
The basic software and the cost management software are held in the main storage device 3 or the auxiliary storage device 4.

  In the system 1, the respective management units function via the arithmetic processing unit 2 while the software is running, and the recording units respectively operate via the main storage device 3 or the auxiliary storage unit 4. It is provided to function.

Next, the system 1 will be described with the data flow shown in FIGS.
The receipt / payment record recording means 11 has a recording section in which receipt / payment details for each manufacturing process are recorded, and recording / updating the receipt / payment details to the recording section (substantially deleting when it is referred to as updating. The same applies hereinafter). ) Is performed by operating the auxiliary recording device 4 according to the processing instruction of the payment details management means 13.

  The cost difference details recording means 12 records the cost difference details of proportional costs (raw materials, semi-finished products, products, etc.) and fixed costs (for example, labor costs, repair costs, depreciation costs, etc.) for each manufacturing process. The recording / updating of the cost difference details in the recording unit is performed by operating the auxiliary recording device 4 according to the processing instruction of the cost difference details management means 14.

  The receipt / payment details management means 13 includes the raw materials / semi-products / products accepted for each manufacturing process, the amount used and the standard unit price, the semi-finished products or products manufactured for each manufacturing process, the received quantity and the standard unit price, and the A receipt / payment specification including at least the item items including the semi-finished product or the product, the payout destination, the payout quantity and the standard unit price is created, and the auxiliary storage device 4 is operated to record these details in the receipt / payment statement recording means 11. Detailed items corresponding to the raw materials, semi-finished products, and products used to create the receipt and payment details are previously calculated by an existing standard cost calculation system and recorded in a recording unit (not shown) of the auxiliary storage device 4 From the payment details management means 13. For example, the standard unit price is extracted by the payment details management unit 13 from the database in which the standard unit price is recorded, using attributes relating to the raw materials, semi-finished products, and products as keys. The detailed items can be input from the input device 5 according to the items, or a storage device (not shown) in which the detailed items are recorded is connected to the communication device 8 for payment. The detail management means 13 can extract the attribute from the detail item as a key.

  The cost difference detail management means 14 includes at least the cost difference details including the raw material / semi-finished product / product accepted for each manufacturing process, its cost difference, and the cost difference of the semi-finished product or product manufactured for each manufacturing process in the item item. And the auxiliary storage device 4 is operated to record these details in the cost difference details recording means 12. As in the above-described payment details management means 13, the detailed items are obtained from the raw material / semi-finished product from a database previously calculated by an existing standard cost calculation system and recorded in a recording unit (not shown) of the auxiliary storage device 4. Extracted by the cost difference detail management means 14 using the attribute relating to the product as a key. The item can be input from the input device 5 according to the item, or a storage device (not shown) in which the item is recorded is connected to the communication device 8 and the cost is reduced. The difference detail management means 14 can extract the attribute from the detail item as a key.

The cost difference allocation amount management means 15 performs receipt and payment aggregation and withdrawal aggregation for each manufacturing process from the receipt and payment details recorded in the receipt and payment detail recording means 11 and is recorded in the cost difference detail recording means 12 The cost difference of raw materials accepted for each manufacturing process from the cost difference details and the cost difference of semi-finished products or products manufactured for each manufacturing process are tabulated.
In the receipt and payment aggregation, carry-over of semi-finished products or products, receipt, withdrawal and inventory quantities, aggregation of amounts based on standard unit prices, and calculation of quantity ratios are performed.
In the payout aggregation, for each payout destination for each manufacturing process, the amount of semi-finished product or product payout, the sum of amounts based on the standard unit price, and the calculation of the quantity ratio are performed.
In the aggregation of the cost difference, the cost difference occurrence amount is aggregated for each cost difference account of each manufacturing process.
The cost difference allocation amount management means 15 aggregates the receipt and payment details and the cost difference details in a cumulative period (monthly, quarterly, middle / term-end closing period, etc.) to calculate the cost for that period. Can also be done.

The cost difference allocation amount management means 15 calculates the cost difference occurrence amount vector having the cost difference occurrence amount for each manufacturing process as a component and the cost difference occurrence amount A cost difference allocation amount including the cost difference allocation amount as a component from the product of the inverse matrix and the cost difference occurrence amount vector, while obtaining an inverse matrix of a payment ratio matrix of the semi-finished product or / and product payment ratio A vector is calculated, and a cost difference allocation amount for each manufacturing process is obtained from the cost difference allocation amount vector. As described later, the payout ratio matrix uses the total number of manufacturing steps as the order.
The cost difference allocation amount management means 15 operates the auxiliary storage device 4 to record the cost difference allocation amount in the cost difference allocation amount recording means 16.

  The cost difference allocation amount recording means 16 has a recording unit in which the cost difference allocation amount is recorded, and the recording / updating of the cost difference allocation amount to the recording unit is management of the cost difference allocation amount. The auxiliary recording device 4 is actuated by the processing instruction of the means 15.

  The actual cost management means 17 calculates the actual cost for each manufacturing process by adding the standard cost for each manufacturing process to the cost difference allocation amount determined for each manufacturing process.

  The actual cost recording unit 18 has a recording unit in which the actual cost is recorded, and the auxiliary recording device 4 is operated by the processing instruction of the actual cost management unit 17 to record / update the actual cost to the recording unit. Done.

  The cost difference management means 19 adds the payout ratio for each payout destination for each manufacturing process to the cost difference allocation amount for each manufacturing process obtained as described above, and issues the cost difference payout for each manufacturing process. Calculate the adjustment amount. Further, an inventory ratio for each manufacturing process is added to the cost difference allocation amount for each manufacturing process to calculate a cost difference inventory adjustment for each manufacturing process. Further, a cost difference relating to a semi-finished product / product accepted from another manufacturing process is obtained for each manufacturing process by subtracting the cost difference generated amount for each manufacturing process from the cost difference allocation amount for each manufacturing process. . Then, the cost difference, the cost difference payout adjustment amount, and the cost difference inventory adjustment amount for each own process / other process (receiving process) are associated with each manufacturing process, and the auxiliary storage device 4 is operated to activate the cost difference. Record in the recording means 20.

  The cost difference recording means 20 has a recording unit for recording the cost difference, the cost difference payout adjustment amount, and the cost difference inventory adjustment amount for each of the manufacturing process for each own process and other processes. The recording / updating of each cost difference to the department is performed by operating the auxiliary recording device 4 according to the processing instruction of the cost difference management means 19.

  Hereinafter, the system 1 will be described more specifically based on an embodiment in which the system 1 is applied to cost management in a product manufacturing process.

  FIG. 3 schematically shows a manufacturing process of a product to which cost management by the system 1 is applied. In FIG. 3, reference symbols A and B denote semi-finished product manufacturing processes, and C denotes a final product (product) manufacturing process.

  Α and β shown in FIG. 3 indicate the payout ratio of the semi-finished product between the manufacturing processes.

  In the manufacturing process A, the semi-finished product A is carried over by the quantity NA1, and the raw material A0 is used at the usage amount NA0, and the semi-finished product A is produced from the raw material A0 by the quantity NA2. Then, the semi-finished product A is discharged (shipped) to the manufacturing process B with the quantity NA3. In the manufacturing process B, the semi-finished product B is carried over by the quantity NB1, and the raw material B0 is used in the usage amount NB0, and the semi-finished product A discharged from the manufacturing process A is used, and the raw material B0 is used. And the semi-finished product A to the semi-finished product B are manufactured with the quantity NB2. Then, the semi-finished product B is discharged (shipped) to the manufacturing process C with the quantity NB3. In the manufacturing process C, the product C is carried over by the quantity NC1, and the raw material C0 is used at the usage amount NC0, and the semi-finished product B discharged from the manufacturing process B is used. Product C is manufactured from product B with quantity NC3. The carry-over quantity is 0 at the start of manufacturing, and the next carry-over quantity is 0 when it is used up in each manufacturing process.

  In the system 1, an existing standard cost calculation system in which items of receipt and payment details and cost difference details for each of the manufacturing processes A to C related to the manufacturing process are recorded in the auxiliary storage device 4 by the respective detail management means. The receipt and payment details and cost difference details extracted from the database and associated with the manufacturing steps A to C are recorded in the recording means 11 and 12, respectively.

  4 to 6 show the receipt and payment details and the cost difference details recorded in the receipt and payment details recording means 11 and the cost difference details recording means 12 in association with the manufacturing processes A to C, respectively, via the output management means 21 as tables. FIG. 6 schematically shows a state in which the output device 6 outputs. 4 to 6 also show the totals of the above-mentioned details and the cost differences of semi-finished products and products.

  As shown in FIG. 4, in the payment details of the manufacturing process A, the carry-over quantity NA1 of the semi-finished product A, the receipt quantity NA2 of the semi-finished product A, the payout quantity NA3 of the semi-finished product A, and the inventory quantity NA4 of the semi-finished product A are recorded. ing. In addition, in the cost difference details of the manufacturing process A, the cost difference generation amount YA calculated by adding the difference between the purchase unit price of the raw material A0 and the standard unit price of the raw material A0 to the usage amount NA0 of the raw material A0 is recorded. Yes.

  As shown in FIG. 5, in the receipt and payment details of the manufacturing process B, the carry-over quantity NB1 of the semi-finished product B, the receipt quantity NB2 of the semi-finished product B, the delivery quantity NB3 of the semi-finished product B, and the inventory quantity NB4 of the semi-finished product B are recorded. ing. In addition, in the cost difference details of the manufacturing process B, the cost difference generation amount YB calculated by multiplying the usage amount NB0 of the raw material B0 by the difference between the purchase unit price of the raw material B0 and the standard unit price of the raw material B0 is recorded. Yes.

  As shown in FIG. 6, in the payment details of the manufacturing process C, the carry-over quantity NC1 of the product C, the receipt quantity NC2 of the product C, the sales quantity NC3 of the product C, and the inventory quantity NC4 of the product C are recorded. In addition, in the cost difference details of the manufacturing process C, the cost difference generation amount YC calculated by multiplying the usage amount NC0 of the raw material C0 by the difference between the purchase unit price of the raw material C0 and the standard unit price of the raw material C0 is recorded. Yes.

  FIGS. 7A to 7C show the cost difference details tabulated by the receipt / payment details, the payout details and the cost difference details management unit 14 which are associated with the manufacturing processes A to C, respectively. Is a diagram schematically showing a state in which the output is output to the output device 6 via the output management means 21 as a table.

As shown in FIG. 8, the cost difference allocation amounts DA, DB, and DC (unknown numbers) in the manufacturing processes A to C are calculated with the payout ratio as a coefficient, and the cost difference generation amounts YA, YB, and YC (each known number). It is expressed by the three-way simultaneous equations (formula 1). Therefore, the cost difference generation amount (each known number) in each manufacturing process is a payout ratio matrix (3 rows × 3 columns in this embodiment) P in which the total number of manufacturing processes is an order, and a cost difference allocation amount vector D. (Expression 2). Therefore, when the inverse matrix of the matrix P is multiplied on both sides, the cost difference allocation amount vector is expressed by the product of the inverse matrix P ⁻¹ and the cost difference occurrence amount vector (Equation 3).
The cost difference allocation amount management means 15 aggregates the cost difference generated amount for each manufacturing process from the payment details and the cost difference details, and as shown in FIG. 8, the cost difference generated amounts YA, YB, YC the cost difference generation amount vector Y to component (YA, YB, YC), as well as the payout ratio of the respective manufacturing processes alpha, with obtaining an inverse matrix P ^-1 of the payout ratio matrix P of beta, the inverse matrix P ^-1 Calculate the cost difference allocation amount vector D (DA, DB, DC) having the cost difference allocation amount DA, DB, DC as a component from the product with the cost difference occurrence amount vector Y, and activate the auxiliary storage device 4 The cost difference allocation amount is recorded in the cost difference allocation amount recording means 16 in association with each manufacturing process.

  The actual cost management means 17 calculates the actual cost for each manufacturing process by adding the standard cost for each manufacturing process to the cost difference allocation amount for each manufacturing process obtained as described above. The auxiliary storage device 4 is activated and recorded in the actual cost recording means 18 in association with each manufacturing process.

  The cost difference management means 19 integrates the cost difference allocation amounts DA, DB, and DC for each manufacturing process obtained as described above, and adds the payout ratio for each payee to the cost difference payout adjustment amount. Is calculated. Further, the respective inventory ratios are added to the cost difference allocation amounts DA, DB, and DC to calculate the cost difference inventory adjustment amount. In addition, a semi-finished product / acceptance received from another manufacturing process for each manufacturing process by subtracting the respective cost difference generated amounts YA, YB, YC from the cost difference allocation amounts DA, DB, DC for each manufacturing process. Find the cost difference adjustment for the product. Then, the auxiliary storage device 4 is operated, and the cost difference, the cost difference payout adjustment amount, and the cost difference stock adjustment amount for each own process and other processes are associated with each manufacturing process and recorded in the cost difference recording means 20.

  In the system 1, the cost calculation including the calculation of the actual cost and the difference cost for each manufacturing process as described above is performed at the time required for the cost calculation such as monthly, quarterly, middle / end closing period, etc. Since the actual cost required at that time can be determined as appropriate using the unit price that has been determined and confirmed, manufacturing is performed through the process of generating payments for raw materials and semi-finished products in response to shortening the settlement cycle and increasing the efficiency of budgeting. The cost of finished products and semi-finished products can be calculated.

In addition, since the system 1 can use the payment details and the cost difference details constructed by the existing standard cost calculation system, the system can be easily constructed.
In addition, since the cost difference payout adjustment amount and the cost difference inventory adjustment amount can be obtained from the cost difference adjustment amount, it is possible to automatically generate an accounting journal for transferring the generated cost difference between the manufacturing cost and the inventory for each manufacturing process. it can.

  The present invention is not limited to the embodiment described above, and can be modified as appropriate without departing from the spirit of the present invention.

  In the above-described embodiment, the system of the present invention is applied only to the manufacturing process of receiving raw materials in all processes, but may have a process of receiving only semi-finished products in part, or a part / all of them. Fixed cost differences may occur in the manufacturing process. As long as the system is a product / semi-product manufactured through a plurality of manufacturing processes using raw materials and / or semi-finished products, there are no particular restrictions on the type of the product / semi-finished product and the number of manufacturing processes.・ Cost management of semi-finished products is possible.

  Hereinafter, the system of the present invention will be described more specifically with reference to examples.

  A cost management software program that causes the system to function as the system of the present invention was additionally installed in a computer system in which a commercially available standard cost calculation software program was installed. Then, the cost management software program was started, and the cost of the product / semi-product manufactured by the model manufacturing process shown in FIG. 9 was calculated. In the computer system used, the standard item database corresponding to each raw material, semi-finished product, and product used to create the payment details and the cost difference details related to the model manufacturing process shown in FIG. What was recorded in the recording part of the auxiliary storage device of the computer system as the execution result of the cost calculation software program was used.

FIG. 9 schematically shows a model manufacturing process applied in this embodiment.
In this manufacturing process, the raw material A0 is used in the manufacturing process A, and the semi-finished product A is manufactured from the raw material A0. Then, the semi-finished product A including the carry-over product is paid out (shipped) to the manufacturing processes D and E at the payout ratios α (0.300) and β (0.200), respectively. In the manufacturing process B, the raw material B0 is used, and the semi-finished product B is manufactured from the raw material B0. Then, the semi-finished product B including the carry-over product is paid out to the manufacturing process D at a payout ratio γ (0.250). In the manufacturing process C, the semi-finished product C is manufactured from the raw material C0. Then, the semi-finished product C including the carry-over product is paid out to the manufacturing process E at a payout ratio δ (0.833). In the manufacturing process D, the semi-finished product D is manufactured from the raw material D0, the semi-finished products A and B, and the semi-finished product E manufactured in the manufacturing process E. Then, the semi-finished product D including the carry-over product is paid out to the manufacturing processes E and F at the payout ratios ε (0.091) and ζ (0.091), respectively. In the manufacturing process E, the semi-finished product E is manufactured from the raw material E0 and the semi-finished products A, C, and D. Then, the semi-finished product E including the carry-over product is paid out to the manufacturing processes D and G at the payout ratios η (0.125) and θ (0.250), respectively. In the manufacturing process F, the product F is manufactured from the raw material F0 and the semi-finished product D. In the manufacturing process G, the semi-finished product G is manufactured from the raw material G0 and the semi-finished product E. Then, the semi-finished product G including the carry-over product is paid out to the manufacturing process H at a payout ratio ι (0.200). In the manufacturing process H, the product H is manufactured from the raw material H0 and the semi-finished product G.

  In the present embodiment, in the system 1, the items related to the raw materials, semi-finished products, and products are displayed in the items of receipt and payment details and cost difference details for each of the manufacturing processes A to H related to the manufacturing process by the detailed management means. It extracts from the database of the existing standard cost calculation system as a key, activates the auxiliary storage device 4, and records the receipt and payment details and cost difference details respectively associated with the manufacturing steps A to H with the recording means 11, 12 was recorded.

  10 to 13 show the output management means 21 as a table with the payment details and cost difference details recorded in the payment details recording means 11 and the cost difference details recording means 12 in association with the manufacturing processes A to H, respectively. The state which was made to output to the said output device 6 via is shown typically. Note that FIGS. 10 to 13 also show the summation of the above-mentioned details and the cost differences of the semi-finished products and products.

Then, the cost difference allocation amount management means 15 causes the cost difference detail recording means 12 to perform the receipt and payment totaling and the payout aggregation for each manufacturing process from the receipt and payment details recorded in the receipt and payment detail recording means 11. The cost difference of raw materials received for each manufacturing process from the recorded cost difference details and the cost difference of semi-finished products or products manufactured for each manufacturing process were aggregated.
In the payment summary, carry-over of semi-finished products or products, receipt, withdrawal and inventory quantity, sum of amounts based on standard unit price, and calculation of quantity ratio are performed. In the withdrawal summary, each payout destination for each manufacturing process The amount of semi-finished products or products dispensed, the amount based on the standard unit price, and the volume ratio were calculated.
In addition, in the calculation of the cost difference, the cost difference (occurrence amount) is calculated for each cost difference account of each manufacturing process.
Further, as shown in FIG. 14, the cost difference allocation amount management means 15 generates a cost difference amount including the cost difference amount for each manufacturing process as a component from these receipt and payment summaries, withdrawal summaries and cost difference summaries. And calculating an inverse matrix of a payout ratio matrix of the semi-finished product and / or the payout ratio of the product for each manufacturing process, and distributing the cost difference from the product of the inverse matrix and the cost difference occurrence amount vector. The cost difference allocation amount vector having the amount as a component is calculated, and the cost difference allocation amount for each manufacturing process is obtained from the cost difference allocation amount vector. Then, the auxiliary storage device 4 is operated by the cost difference allocation amount management means 15, and the cost difference allocation amount is recorded in the cost difference allocation amount recording means 16.

In this embodiment, the cost difference allocation amounts DA to DH (unknown numbers respectively) in the manufacturing processes A to H are the difference of the cost difference generated amounts YA to YH (the unknowns) as a coefficient, as shown in FIGS. It is represented by an 8-way simultaneous equation (Equation 4), each of which is a known number). Therefore, the cost difference generation amount (each known number) in each manufacturing process is a payout ratio matrix (in this embodiment, 8 rows × 8 columns) P with the total number of manufacturing processes as an order, and a cost difference allocation amount vector D. (Equation 5). Therefore, when the inverse matrix of the matrix P is multiplied on both sides, the cost difference allocation amount vector is expressed by the product of the inverse matrix P ⁻¹ and the cost difference occurrence amount vector (Equation 6).

Further, as shown in FIG. 16, the cost difference allocation amount management means 15 is caused to aggregate the cost difference generated amount for each manufacturing process from the payment details and the cost difference details, and the cost difference generated amounts YA to YH. And the inverse matrix P ^-1 of the payout ratio matrix P of the payout ratio α to ι for each manufacturing process and the inverse matrix P ^-1 A cost difference distribution amount vector D (DA to DH) whose components are the cost difference distribution amounts DA to DH is calculated from the product with the cost difference occurrence amount vector Y (Formula 7). Then, the auxiliary storage device 4 is operated and the cost difference allocation amount is recorded in the cost difference allocation amount recording means 16 in association with each manufacturing process.

  Then, the actual cost management means 17 adds the standard cost for each manufacturing process to the cost difference allocation amount for each manufacturing process obtained as described above to obtain the actual cost for each manufacturing process. Then, the auxiliary storage device 4 is activated and recorded in the actual cost recording means 18 in association with each manufacturing process.

  Further, the cost difference management means 19 multiplies the cost difference allocation amounts DA to DH for each manufacturing process obtained as described above by the payout ratio for each payout destination, thereby adjusting the cost difference payout adjustment amount. Was calculated. Then, the cost difference management means 19 multiplies the cost difference allocation amounts DA to DH by the respective inventory ratios to calculate the cost difference inventory adjustment amount. In addition, the cost related to the semi-finished product / product accepted from the other manufacturing process for each manufacturing process by subtracting the respective cost difference generated amount YA to YH from the cost difference allocation amount DA to DH for each manufacturing process. I asked for the difference. Further, the auxiliary storage device 4 is operated, and the cost difference, cost difference payout adjustment amount, and cost difference stock adjustment amount for each own process / other process are associated with each manufacturing process and recorded in the cost difference recording means 20. .

  As shown in FIGS. 10 to 13, for a product manufactured through a complicated manufacturing process as in the present embodiment, the standard cost, the cost difference allocation amount and the actual cost for each manufacturing process, and The cost difference payout adjustment amount and the cost difference inventory adjustment amount have been accurately calculated, and according to the system of the present invention, it was possible to appropriately calculate the manufacturing cost including each of these costs, the allocation amount, and the adjustment amount. .

  The product / semi-product cost management system of the present invention is not particularly limited to the product / semi-product to which it is applied. Applicable products and semi-finished products can be applied to the production cost calculation of all products and semi-finished products such as chemicals, pharmaceuticals, steel, and non-ferrous products.

It is a figure which shows typically one Embodiment of the cost management system of the product and semi-finished product of this invention. It is a figure which shows the data flow in the system. It is a figure which shows typically the manufacturing process of the semi-finished product and product which apply the same system. It is a table which shows the receipt and payment details in the manufacturing process A, and the cost difference details of raw materials and semi-finished products. It is a table which shows the receipt and payment details in the manufacturing process B, and the cost difference details of raw materials and semi-finished products. It is a table which shows the receipt and payment details in the manufacturing process C, and the cost difference details of raw materials and semi-finished products or products. 7A to 7C are tables showing tabulation of receipt and payment details and cost difference details in each manufacturing process. It is explanatory drawing of the calculation process of the cost difference allocation amount by a cost difference allocation amount management means. It is a figure which shows typically the manufacturing process of the semi-finished product and product which apply the system by an Example. 10 (a) and 10 (b) are tables showing the receipt and payment details of the manufacturing processes A and B and the cost difference details of the raw materials and semi-finished products, respectively. FIGS. 11A and 11B are tables showing details of receipts and payments of manufacturing processes C and D and cost difference details of raw materials and semi-finished products in the embodiment, respectively. FIGS. 12A and 12B are tables showing the payment details of the manufacturing processes E and F and the cost difference details of the raw materials and semi-finished products or products, respectively. FIGS. 13A and 13B are tables showing the payment details of the manufacturing processes G and H and the cost difference details of raw materials and semi-finished products or products, respectively. 14A to 14H are tables showing tabulation of receipt / payment details and cost difference details. It is explanatory drawing of the calculation process of the cost difference allocation amount by a cost difference allocation amount management means. It is explanatory drawing of the calculation process of the cost difference allocation amount by a cost difference allocation amount management means.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Product / semi-product cost management system 2 Arithmetic processing device 3 Main storage device 4 Auxiliary storage device 5 Input device 6 Output device 7 Bus 8 Communication device 11 Payment details recording means 12 Cost difference details recording means 13 Payment details management means 14 Cost Difference details management means 15 Cost difference allocation amount management means 16 Cost difference allocation amount recording means 17 Actual cost management means 18 Actual cost recording means 19 Cost difference management means 20 Cost difference recording means 21 Output management means

Claims (3)

In the cost management system for products and semi-finished products manufactured through multiple manufacturing processes using raw materials and / or semi-finished products,
Payment details recording means for recording the payment details in association with each manufacturing process, cost difference details recording means for recording the cost difference details in association with each manufacturing process, and payment details for managing the payment details A cost difference allocation management unit for managing the cost difference details, a cost difference allocation amount for each manufacturing process is calculated based on the payment details and the cost difference details recorded in the recording means. Cost difference allocation management means to manage this,
The cost difference allocation amount management means includes a cost difference generation amount vector having a cost difference generation amount for each manufacturing process as a component from the payment details and the cost difference specification, and the semi-finished product and / or for each manufacturing process. An inverse matrix of a payout ratio matrix in which the opposite sign of the product payout ratio is included in the component and all diagonal components are 1 is obtained, and the cost difference allocation amount is calculated from the product of the inverse matrix and the cost difference occurrence amount vector. Cost of product / semi-finished product provided to calculate cost difference allocation amount vector as component and calculate cost difference allocation amount for each manufacturing process from the cost difference allocation amount vector Management system.   The product / semi-finished product of claim 1, further comprising actual cost management means for adding an actual cost for each manufacturing process by adding a standard cost for each manufacturing process to the cost difference allocation amount for each manufacturing process. Cost management system. The product / semiconductor according to claim 1 or 2, further comprising cost difference management means for obtaining a cost difference payout adjustment amount and a cost difference inventory adjustment amount for each manufacturing process based on the cost difference allocation amount for each manufacturing process. Product cost control system.

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