JP2007199824A - Cost management system and program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a cost management system for achieving accounting management proper for each business with successive sales. <P>SOLUTION: The cost management system 1 is provided with: a monthly cost total acquisition means 13 for acquiring the total of amount in-process of a processing month set for a business as a monthly cost total 25 of the month processing the business; a return amount processing means 13 for calculating in-process return amounts 26 corresponding to an in-process rate 24 of the monthly cost total 25, and for storing the calculated in-process return amounts 26; and a booked cost processing means 13 for calculating costs to be booked for the sales of processing month by adding at least the in-process return amounts 26 stored in processing related to the month previous to the processing month to this month booked cost 30 calculated by subtracting the process return amounts from the monthly cost total in the case of the sales of the processing month. <P>COPYRIGHT: (C)2007,JPO&INPIT

Description

  The present invention relates to a cost management system and a program for managing the cost of a business that is continuously sold once a month to a plurality of months.

  A system for managing the sales of a predetermined product using material costs, outsourcing costs, etc. as costs is already known (see, for example, Patent Document 1). In the case of such a system, sales and costs are managed for each product targeted for sales.

JP 09-062737 A

  However, if the work is continuous, such as support work and maintenance work for systems and equipment, and commissioned calculation work, and the sales are also continued once a month or several months, the same work is performed in the same way. Regardless of the work being performed, it is complicated in accounting management to manage each sales independently. In addition, a method of calculating the monthly cost for each business and managing the sales and the cost is also considered, but for example, all the costs incurred in each month are not necessarily the costs for the sales incurred in that month. Therefore, there is a problem that the correspondence between the sales and the cost is shifted, and appropriate accounting management cannot be performed.

  SUMMARY OF THE INVENTION An object of the present invention is to provide a cost management system and a cost management program for realizing appropriate accounting management for each business with respect to a business that is continuously sold once a month or several months.

  The present invention solves the above-described problems by the following method. In order to facilitate understanding of the present invention, reference numerals in the accompanying drawings are appended in parentheses, but the present invention is not limited to the illustrated embodiment.

  The cost management system 1 according to the present invention is a cost management system that performs monthly processing for managing the cost for each sales of a business that has sales continuously from January to a plurality of months. Monthly total cost acquisition means (13) for acquiring the total in-process amount set for the business for the processing month that is the target month as the monthly cost total (25) that is the total cost of the processing month for the business ), An in-process ratio calculating means (13) for calculating an in-process ratio (24) that is a ratio to be the cost of the next sales immediately after the processing month, and the total of the monthly cost. Multiplying the in-process ratio, calculating the in-process amount (26) to be returned to in-process from the total monthly cost, and storing the calculated in-process amount as the in-process in-process amount (13) and before If there is sales in the processing month, add at least the work-in-process rebate amount stored in the process related to the previous month of the process month to the current monthly cost (30) excluding the work-in-progress amount from the total monthly cost. Thus, the above-mentioned problem is solved by having recorded cost processing means (13) for calculating the total recorded cost (31) to be recorded for the sales in the processing month.

  According to the cost management system of the present invention, the monthly cost total for each month is first acquired by the monthly cost total acquisition means in the monthly processing of the business with continuous sales. Therefore, for example, in the case of an in-process amount that is managed on a monthly basis such as rent and utility costs, it can be managed on a monthly basis. Then, the in-process ratio calculating means calculates the ratio of the total monthly cost to be the cost for the next sales, that is, the ratio of the in-process amount that is not recorded as the cost in the processing month. The in-process return amount is obtained from the total monthly cost by the return amount processing means and stored. On the other hand, if there is sales in the processing month, the recorded cost processing means adds at least the work-in-progress amount memorized in the previous month's processing to the current-month-recorded cost, which is the sum of the monthly cost minus the work-in-process amount. The total recorded cost is calculated.

  Therefore, the total monthly cost obtained on a monthly basis can be divided into the current recorded cost that is recorded as the cost by the in-process ratio and the in-process amount that returns to the in-process status without being recorded. It can be processed as the corresponding cost. As a result, the work in progress can be managed on a monthly basis for the business with sales, while each sales can be appropriately associated with the cost to be recorded corresponding to the sales. The work-in-progress ratio may be set in advance as a fixed ratio, may be configured to be set according to the ratio of other elements, or may be changed every month according to the amount of work for work. Good.

  The business further includes a sales month storage unit (12) for storing a previous sales month in which there was a previous previous sales before the processing month, and the return processing unit stores the in-process return amount in the processing month. The recorded cost processing means identifies the previous sales month of the business by referring to the sales month storage means, and the in-process return amount from the previous sales month to the previous month of the processing month The total recorded cost may be calculated by adding the total to the recorded cost for the current month.

  As a result, the previous sales month is stored, and the in-process rebate amount is stored in association with the processing month. Therefore, even if there is no sales every month, the in-process return amount for sales is changed from the previous sales month to the processing month. If the total amount of work in progress up to the previous month is added to the current month's recorded cost for the processing month, the cost to be recorded for that sales can be calculated.

  A man-hour accumulating unit (13) for accumulating man-hours related to the work daily is provided, and the work-in-progress ratio calculating unit calculates a ratio of the man-hours for the next sales out of the total man-hours included in the current month. May be calculated as Thereby, the work-in-progress ratio can be obtained from the ratio of the man-hours required for the work. The unit of man-hour includes, for example, the working time for the work, the number of people who have done the work, and the like.

  The program according to the present invention causes a computer to execute a cost management system (1) that performs monthly processing for managing the cost for each sales of business for which business is continuously sold once in January to a plurality of months. A total amount of work in progress set for the business for the processing month, which is the month to be processed, is calculated as a total of the cost for the processing month for the business (25) Monthly cost total acquisition means (13) to be acquired as an in-process ratio calculation means for calculating an in-process ratio (24), which is a ratio of the total monthly cost to the cost of the next next sales after the processing month. (13) and by multiplying the total monthly cost by the in-process ratio, an in-process amount (26) to be returned to the in-process is calculated out of the total monthly cost, and the calculated in-process amount is A rebate processing means (13) stored as a work in process rebate amount, and if there is sales in the processing month, at least the processing in the current monthly cost (30) excluding the rebate amount from the total monthly cost Function as recorded cost processing means (13) for calculating the total recorded cost (31) to be recorded for the sales in the processing month by adding the work-in-progress amount stored in the processing related to the previous month of the month This solves the above problem. The program of the present invention allows a computer to function as the cost management system of the present invention.

  As described above, according to the present invention, the monthly cost total is first acquired on a monthly basis, and the total monthly cost is to be recorded as the cost for the next sales according to the in-process ratio, and as the cost for the current sales. By dividing into the current recorded cost to be recorded, it is possible to provide a cost management system or the like that realizes appropriate accounting management for each business with respect to a business that has sales continuously once a month or more.

  FIG. 1 is a diagram illustrating an example of a hardware configuration of a cost management system 1 which is an embodiment of the present invention. The cost management system 1 controls the operation of the input unit 10 that receives data input by the user, the output unit 11 that outputs various data to a screen or a printer, the storage unit 12 that stores various data, and the operation of each component. And a control unit 13 that performs the above process. The control unit 13 is configured as a computer including a CPU and various peripheral circuits such as a RAM 13a and a ROM 13b necessary for its operation. The control unit 13 controls each of the above components and mainly functions as a monthly cost total acquisition unit, an in-process ratio calculation unit, a return amount processing unit, a recorded cost processing unit, and a man-hour accumulation unit. In the ROM 13b, for example, a program for realizing the cost management system 1 is stored.

  The storage unit 12 stores a current month table TG, a cumulative table RS, sales date information UA, and manhour information KS. The current month table TG is a table showing the result of processing related to the cost of each operation for the processing month, which is the month to be processed, and as shown in FIG. 22, work-in-process number 23, work-in-progress ratio 24, monthly cost total 25, and work-in-progress amount 26 are associated with each other. The business code 20 is an identification code unique to each business. Other items will be described later. The current month table TG generated for each processing month is accumulated as a cumulative table RS by a carry-over process described later. As shown in FIG. 3A, the sales date information UA is information in which the business code 20 and the previous sales recording date 27 of the business indicated by the business code 20 are associated with each other. The previous sales date is the latest sales date before the processing month. Thereby, the storage unit 12 functions as a sales month storage unit.

  In addition, in this form, if there is sales in the processing month, the sales will be “current sales”, the sales that were immediately before the processing month will be “last sales”, the latest scheduled after the processing month Sales are referred to as “next sales”. The man-hour information KS is information in which a daily total of man-hours is stored for each job, and is information in which the date 28 and the daily man-hour total 29 are associated with the job code 20 as shown in FIG. . The date is composed of year / month / day, and the man-hours corresponding to the year or month can be extracted.

  The cost management system 1 is a system that performs monthly processing for appropriately managing the cost for each sales for a business that continuously sells once a month or multiple months. Monthly processing is performed in the month following the processing month. For example, when the processing month is July, the monthly processing is performed in August. The association management between sales and costs realized by the cost management system 1 will be described by taking, for example, the case of a business with a business code A100 (hereinafter referred to as “business A100”) that has sales continuously every month. FIG. 4 is a diagram showing the relationship between the sales and the cost of the business A100 from July to September. Hereinafter, the subscripts a, b, and c of the respective symbols indicate items corresponding to July, August, and September, respectively. When it is not necessary to distinguish between the months, only the sign is shown.

  In the monthly processing related to each processing month, first, monthly cost totals 25a, 25b, and 25c for each processing month for the business A100 are calculated. The total monthly cost 25 includes expenses incurred on a monthly basis such as rent and utility costs. The total monthly cost 25 includes a current monthly cost 30 that is a cost to be recorded for sales in the processing month and a cost that is to be recorded for the next sales. The cost management system 1 calculates and stores the cost to be recorded for the next sales as the in-process return amount 26. A method for calculating the in-process return 26 will be described later. The total recorded cost 31 to be recorded for the sales in the processing month is the sum of the current monthly recording cost 30 in each processing month and the in-process return amount 26 calculated in the monthly processing for the previous month. For example, the total recorded cost 31b in August is obtained by the current monthly recorded cost 30b in August + the work-in-progress amount 26a in the previous month (July). The same applies to the total recorded cost 31 for each processing month.

  Further, the case of the business with the business code A120 (hereinafter referred to as “business A120”) whose sales are not every month but every two months, for example, will be described with reference to FIG. Business A120 has sales in July and September but not in August. In the monthly processing for each processing month, each monthly cost total 25a, 25b, 25c is calculated. For July with sales, as described above, the monthly cost 30a and the in-process amount 26a are calculated from the total monthly cost 25a in July, and the in-process amount 26a is calculated for the next sales, that is, in September. Manage as the cost to be recorded. In the case of August when there is no sales, the total monthly cost 25b in August for the business A120 becomes the work-in-process amount 26b and is managed as the cost to be recorded for the sales in September. Then, in the monthly processing in September when the next sales were made, the total of the in-process amounts 26a and 26b from the sales month with the previous sales to the previous month of the processing month, that is, from July to August, Then, the sum of the September recorded cost 30c for the current month is calculated as the total recorded cost 31c to be recorded for the September sales.

  An outline of monthly processing performed in the cost management system 1 will be described with reference to the flowchart of FIG. First, a current month table creation process is performed in step S100. FIG. 7A shows an example of the current month table TG8 in which the processing month is August, and FIG. 7B shows an example of the current month table TG9 in which the processing month is September. Each item of the current month table creation process and current month table TG will be described later.

  Next, in step S110, it is determined whether or not there is sales in the processing month. If it is determined that there is sales, the process proceeds to step S120, where sales processing related to sales in the processing month is performed, and then the process proceeds to step S130. The sales process will be described later. If it is determined in step S110 that there is no sales, the sales process is skipped and the process proceeds to step S130. In step S130, carry-over processing is performed.

  In the carry-over processing, the generated current month table TG is stored as the cumulative table RS in order to be used in the subsequent sales processing. In the present embodiment, the carry-over date on which the carry-over process has been performed is associated with the current month table TG to form the cumulative table RS. Further, the sales date information UA is updated so that the previous sales recording date 27 of the sales date information UA of each business becomes the sales recording date 21 of the current month table TG generated by the monthly processing.

  The current month table creation process will be described with reference to the flowchart of FIG. 8, taking as an example the case of creating the current month table TG9 related to September of the job A100. In this case, the current month table TG8 is stored in the storage unit 12 as the accumulation table RS8. The sales date information UA is set and stored in the storage means 12 as shown in FIG. Hereinafter, when there is no notice, it is the processing for the business A100. Each process in the current month table creation process is controlled by the control unit 13 of the cost management system 1.

  First, the sales recording date 21 of the cumulative table RS8 is copied to the sales recording date 21 of the current month table TG9. Accordingly, the sales recording date “2005/8/15” in the cumulative table RS8 may be copied to the sales recording date 21 in the current month table TG9. Next, the process proceeds to step S210, and the total monthly cost 25 of September for the business A100 is set. Thereby, the control part 13 functions as a monthly cost total acquisition means. The total monthly cost 25 in September may be the total monthly cost as it is in September for the work A100. For the total in-process amount, for example, various in-process amounts for the business A100 may be set in advance in units of months, and the total in-process amount corresponding to the processing month may be obtained. When the business is system maintenance, the in-process amount includes, for example, labor costs, rent, machine operation costs, and the like.

  Next, in step S220, it is determined whether or not there was sales in the processing month. The presence or absence of sales may be determined, for example, by data of another system that manages sales, or may be determined by a predetermined input operation by the user. If it is determined in step S220 that there is sales, the process proceeds to step S230. If it is determined that there is no sales, 100% is set as the in-process ratio, and the process proceeds to step S270.

  In step S230, the sales recording date 21 of the business A100 in the current month table TG9 is set. The sales date 21 may be acquired from another system as described above, or may be acquired by user input. In this embodiment, the sales record date 21 in September of the business A100 is set to “2005/9/12”. In step S240, the manhour information KS is extracted by using the business code A100 and the processing month “September” as keys. The man-hour information KS has the data structure described above, and is information stored in the data storage unit 13 by man-hour accumulating processing. The man-hour accumulation process will be described later. Then, it progresses to step S260 and the in-process ratio 24 is calculated. Thereby, the control part 13 functions as an in-process ratio calculation means.

  The in-process ratio 24 is calculated as a ratio of the in-process man-hour 23 to the monthly man-hour 22. Monthly man-hour 22 is the total of man-hours in the processing month of business A100, and work-in-progress man-hour 23 is the total of man-hours after sales recording date 21 in the processing month, and sales are recorded by referring to the date of man-hour information KS. What is necessary is just to calculate the total man-hours after day 21. For example, in this embodiment, the monthly man-hour 22 is “8.5” and the work-in-process 23 is “6.5”. In this case, the work-in-progress ratio 24 is 76%.

  If the monthly work number 22 and the work-in-process time 23 are the same as in September of the work B110, it indicates that there is a work-time related to the work B110 only after the sales recording date 21, and the work-in-process ratio 24 is 100%. The total monthly cost 25 is the cost to be recorded for the next sales. Next, the process proceeds to step S270, and the in-process return amount 26 is calculated. The in-process return amount 26 is obtained by multiplying the total monthly cost 25 by the in-process ratio 24. In this embodiment, 55,035 × 76% and the in-process refund amount 26 is 41,826. Each value calculated or acquired by the above processing is appropriately set in the current month table TG9.

  In this way, the current month table TG is generated by setting the items of the current month table TG for each business. The generated current month table TG is accumulated as the accumulation table RS by the carry-over processing as described above, and is used when calculating the total recording cost regarding the next sales. Therefore, the control unit 13 functions as a refund processing means by the processing in step S130 and step S270.

  The sales process will be described with reference to the flowchart shown in FIG. First, in step S300, the previous sales month of the business A100 is specified from the sales date information UA. In this embodiment, the previous sales month is August. Next, the process proceeds to step S310, and a work-in-progress amount total that is the total of the work-in-process amount 26 from the previous sales month to the month before the processing month is calculated. In this embodiment, since the sales month and the month before the processing month are the same, the total in-process amount is the same as the in-process amount in August. Next, the process proceeds to step S320, and the total amount of work in progress is added to the current monthly cost 30. This added value is the total recording cost 31, which is the cost to be recorded for the September sales of the business A100. Thereby, the control part 13 functions as a recorded cost processing means. The current monthly cost 30 is a value obtained by subtracting the work-in-process amount 26 from the total monthly cost 23.

  In this embodiment, the total in-process repatriation amount = 39,000 and the current month recorded cost = 55,035-41,826 = 13,209, so the total recorded cost = 39,000 + 13, 209 = 52,209. Accordingly, the total monthly cost 25 in September of the business code A100 is 55,035, but the cost to be recorded for the sales in September is 52,209.

  In the case of business A120, since the previous sales month is specified as July, the total of the in-process rebate amount is obtained by summing up the in-process amount 26 of the July total table RS7 and the August total table RS8. Is calculated. Then, the total amount of work-in-progress is added to the current month recorded cost 31 in September, and the added value becomes the total recorded cost 31 for the sales in September of the operation A120. In this embodiment, when the work-in-progress amount of the business A120 in the cumulative table RS7 is 100,000, the total return amount = 100,000 + 626,184 = 726,184, and the current-month recorded cost in September = 95,516. Total cost = 726,184 + 95,516 = 821,700. Accordingly, the total monthly cost 25 in September for the business A120 is 382,064, but the cost to be recorded for the sales in September is 821,700. In this way, by performing sales processing for each business that sold in the processing month, an appropriate cost is associated with the sales of each business.

  The man-hour accumulation process will be described with reference to the flowchart of FIG. In the man-hour accumulation process, man-hour information KS is generated and stored. The man-hour accumulating process is performed by the control unit 13, and the control unit 13 thereby functions as man-hour accumulating means. The number of man-hours in this embodiment is the work time taken for each work. For example, a case where the work code and work time of the work that has been worked for each worker will be described. First, in step S400, an input of a work code, a work time, and its date is accepted. In step S410, whether or not the man-hour information KS of the input date related to the input work code has already been stored in the storage unit 12. Is judged.

  If it is determined in step S410 that the man-hour information KS has already been stored, the process proceeds to step S420, and the daily time is calculated by adding the input work time to the date / time man-hour total 29 of the man-hour information KS. The total man-hour 29 is updated. If it is determined in step S410 that the man-hour information KS for the input date does not yet exist, the process proceeds to step S430, and the input work code, date, and work time are respectively set to the work code 20 of the man-hour information KS, The date 28 and the daily man-hour total 29 are stored in the storage unit 12. The date may be set automatically when the work time is input.

  The present invention is not limited to the above-described form and may be implemented in various forms. For example, the man-hour information KS may be acquired from another system that manages man-hours. The sales date information UA may be sales month information storing only the sales month for each business. The total monthly cost of each business may be calculated by obtaining data relating to the monthly in-process amount related to each business from a system for managing existing costs. Further, a business master in which business codes and business names are associated may be provided, and a list of sales and costs may be output based on the current month table.

The structure schematic which shows an example of the hardware constitutions of a cost management system. The figure which shows the data structure of this month table | surface. (A) is a figure which shows the data structure of sales date information, (b) is a figure which shows the data structure of man-hour information. The figure which shows the correspondence of the sales and the cost in the business with the sales every month. The figure which shows the correspondence of the sales and the cost in the business where there is no sales every month. The flowchart which shows the flow of the process performed by the monthly process of a cost management system. (A) is a figure which shows an example of the current month table | surface of August, (b) is a figure which shows an example of the current month table | surface of September, (c) is sales date information UA at the time of September current month table creation. FIG. The flowchart which shows the flow of the process performed by the present month table preparation process in a monthly process. The flowchart which shows the flow of the process performed by the sales process in a monthly process. The flowchart which shows the flow of the process performed by a man-hour accumulation process.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Cost management system 10 Input means 11 Output means 12 Storage means 13 Control part TG Current month table RS Cumulative table KS Man-hour information

Claims (4)

A cost management system that performs monthly processing for managing the cost for each sales of a business that has sales continuously from January to multiple months,
A monthly cost total acquisition means for acquiring a total of in-process amounts set for the business for a processing month that is a processing target month, as a monthly cost total that is a total cost of the processing month for the business;
An in-process ratio calculating means for calculating an in-process ratio, which is a ratio that should be a cost for the next sales immediately after the processing month in the total monthly cost;
By multiplying the total monthly cost by the in-process ratio, a return amount to be returned to the in-process in the total monthly cost is calculated, and the calculated in-process return amount is stored as the in-process return amount of the business. Processing means;
If there is sales in the processing month, add the work-in-progress amount stored in the process related to the previous month of the processing month to at least the current-month recorded cost excluding the in-process amount from the total monthly cost, A cost management system comprising: recorded cost processing means for calculating a total recorded cost to be recorded for the sales in the processing month. The business further includes a sales month storage means for storing a previous sales month that had a previous previous sales before the processing month,
The refund processing means stores the in-process return amount in association with the processing month,
The recorded cost processing means identifies the previous sales month of the business by referring to the sales month storage means, and calculates the total of the in-process return amount from the previous sales month to the previous month of the processing month, as the current month. The cost management system according to claim 1, wherein the total recorded cost is calculated by adding to the recorded cost. It has a man-hour accumulating means for accumulating the man-hours for the work daily,
3. The cost management system according to claim 1, wherein the work-in-progress ratio calculating unit calculates, as the work-in-progress ratio, a ratio of man-hours to the next sales out of total man-hours included in the current month. A program that causes a computer to execute a cost management system that performs monthly processing for managing the cost for each sales of a business that has sales continuously from January to multiple months,
The computer,
A monthly cost total acquisition means for acquiring a total of in-process amounts set for the business for a processing month that is a processing target month, as a monthly cost total that is a total cost of the processing month for the business;
An in-process ratio calculating means for calculating an in-process ratio, which is a ratio that should be a cost for the next sales immediately after the processing month in the total monthly cost;
Multiplying the total monthly cost by the in-process ratio to calculate an in-process amount to be returned to in-process, and storing the calculated in-process amount as a cost for the next sales of the business. A refund processing means;
If there is sales in the processing month, add the work-in-progress amount stored in the process related to the previous month of the processing month to at least the current-month recorded cost excluding the in-process amount from the total monthly cost, Recorded cost processing means for calculating the total recorded cost to be recorded for sales in the processing month,
A program characterized by functioning as

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