JP2007293740A - Distribution processing system and program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To collect and timely allocate direct production expenditures by product corresponding to a new allocation condition of an indirect production expenditure without newly generating a collection program corresponding to the new allocation condition. <P>SOLUTION: A parameter table designates the management unit of a direct production expenditure element being the allocation destination of an indirect production expenditure element and also a direct production expenditure element name as parameters for collecting the direct production expenditure elements of the allocation destination of the indirect production expenditure element, and sets an allocation pattern ID for identifying the allocation destination of the indirect production expenditure element. A allocation object unit name for designating the allocation destination of cost calculation data and the allocation pattern ID are added and registered with respect to the indirect production expenditure element. The cost calculation data with the allocation pattern ID and allocation object unit name added thereto is read from a first database. Then the direct production expenditure elements of the management unit set in response to the allocation pattern ID are collected based on an SGL sentence which is generated on a condition set in the parameter table. <P>COPYRIGHT: (C)2008,JPO&INPIT

Description

  TECHNICAL FIELD The present invention relates to an allocation processing system and program for apportioning indirect manufacturing costs indirectly related to product production activities to direct manufacturing costs by product in order to perform cost calculation by product. It is.

When constructing a cost accounting system, the problem is how to allocate (allocate) indirect manufacturing costs indirectly related to product production activities to direct manufacturing costs by product.
Perform a traditional allocation process in which indirect manufacturing costs such as purchasing and transportation costs, labor costs, and utility costs related to material procurement are simply apportioned based on experience and allocated to direct manufacturing costs by product. Indirect production costs that are not originally related to the production of the product are allocated, or the cost of the product is not accurately recorded, it seems that it was manufactured at a low cost, and there are cases where it is mismanaged. There was a problem that results increased and the results were different from the actual situation of manufacturing activities.

Therefore, an ABC cost calculation method is known in which indirect manufacturing costs related to product manufacturing are calculated focusing on product manufacturing activities. ABC is an abbreviation for Activity Based Costing.
In this ABC costing method, the cost cost element is calculated by dividing the indirect manufacturing costs that are indirectly input into the manufacturing of multiple products by a proportion corresponding to the direct manufacturing cost by product, and the calculated cost cost is calculated by product. Allocate against direct manufacturing costs.
As a related art related to such an allocation process, there is one disclosed in Patent Document 1 below.

The technique disclosed in Japanese Patent Laid-Open No. 2002-304504 makes it possible to flexibly reuse the definition of allocation sources and allocation criteria necessary for performing allocation processing.

By the way, when calculating the cost component that apportioned the indirect manufacturing cost in proportion to the direct manufacturing cost for each product, it is necessary to collect the direct manufacturing cost for each product from the production performance database and aggregate it for each allocation target. .
However, in the past, in order to collect and aggregate direct manufacturing costs by product for each allocation target, a separate collection program was created for each indirect manufacturing cost for the allocation target, and this individual collection program was used for each product. It was configured to directly collect and collect manufacturing costs.
For this reason, if it becomes necessary to change the allocation conditions according to the manufacturing status of the product, it will be necessary to create a separate collection program according to the new allocation conditions. Indirect manufacturing costs according to the qualification conditions cannot be allocated in a timely manner, and new collection costs for the collection program are newly generated.
In addition, the said patent document 1 is not disclosed at all about the process which allocates the indirect manufacturing cost according to new allocation conditions.

  The object of the present invention is to collect the direct production cost for each product according to the new allocation condition of the indirect manufacturing cost without creating a new collection program according to the new allocation condition. It is to provide an allocation processing system capable of distributing indirect manufacturing costs according to the timely and an allocation processing program used for the system.

In order to achieve the above object, an allocation processing system according to the present invention includes a first database that stores indirect manufacturing cost elements that are indirectly input to manufacture of a plurality of products, by unit name of allocation target, The second database storing the direct manufacturing cost element for each management unit name of the manufacturing cost, and the indirect manufacturing cost element stored in the first database according to the direct manufacturing cost element for each management unit name of the manufacturing cost An allocation processing system comprising allocation processing devices for allocation,
The allocation processing device is
The management unit name and the direct manufacturing cost element name that are the allocation targets of the indirect manufacturing cost element are read from the parameter table in which the allocation target of the indirect manufacturing cost element is set, and the management unit name and the direct manufacturing cost element name are A first means for generating a SQL statement as a search condition for the second database and calculating a total of direct manufacturing cost elements searched under the search condition; and searching the second database according to the SQL statement; A total value of direct manufacturing cost elements for each management unit name to be allocated to the indirect manufacturing cost element set in the parameter table is calculated and registered in the allocation target table for each allocation target unit name The above-mentioned means is provided.

In addition, the allocation processing program according to the present invention provides an allocation target unit name from a first database in which indirect manufacturing cost elements that are indirectly input to manufacture of a plurality of products are stored for each allocation target unit name. Read another indirect manufacturing cost element, and execute the process of allocating the read indirect manufacturing cost element according to the direct manufacturing cost element of the product stored for each management unit name of the manufacturing cost in the second database. An allocation processing program,
The management unit name and the direct manufacturing cost element name that are the allocation targets of the indirect manufacturing cost element are read from the parameter table in which the allocation target of the indirect manufacturing cost element is set, and the management unit name and the direct manufacturing cost element name are A first step of generating a SQL statement as a search condition of the second database and obtaining a total of direct manufacturing cost elements searched under the search condition; and searching the second database according to the SQL statement; A total value of direct manufacturing cost elements for each management unit name to be allocated to the indirect manufacturing cost element set in the parameter table is calculated and registered in the allocation target table for each allocation target unit name It is characterized by causing a computer to execute a process consisting of these steps.

The present invention has the following effects.
(1) When collecting direct manufacturing cost elements to be allocated to indirect manufacturing cost elements, it is possible to collect necessary direct manufacturing cost elements in a timely manner only by changing the setting contents of the parameter table.
(2) Moreover, even if the allocation conditions are changed, it is not necessary to create a new collection program, so the creation cost can be reduced.

Hereinafter, an embodiment of an allocation processing system to which the present invention is applied will be described.
FIG. 1 is a system configuration diagram showing an example of an embodiment of an allocation processing system to which the present invention is applied.
The allocation processing system according to this embodiment costs an allocation processing device 1 configured by a computer, an input device 2 that is an accessory device, a display device 3, and an indirect cost element that is indirectly input to the manufacture of a product. The first database 4 stored as data, the second database 5 storing the direct manufacturing cost elements input to the production of the product as production performance data for each management unit, and the product calculated by the allocation process of the indirect cost elements A cost detail table 6 for storing cost detail data for each management unit is provided.

The allocation processing apparatus 1 includes a CPU 11 and a memory 12. In the memory 12, the second database 5 stores direct manufacturing cost elements of a plurality of products that are allocation targets of indirect costs input to product manufacturing. An allocation target element collection processing program 121 collected from the above and an allocation processing program 122 that apportions and allocates indirect cost elements to the direct manufacturing cost elements of a plurality of collected products are stored in advance. Also, there is provided an allocation process parameter table 123 that stores the management unit name of the direct manufacturing cost element to be allocated to the indirect cost element and the direct manufacturing cost element name as parameters.
The input device 2 includes a keyboard 21 and a mouse 22.

Here, the indirect cost element represents the amount of money or time that is indirectly invested in the manufacture of the product. This indirect cost element is obtained by processing accounting data taken from an accounting system (not shown) independent of the allocation processing system for allocation processing and storing it in the first database 4.
The direct manufacturing cost element represents the amount of money such as material cost and work cost directly input to the manufacture of the product or the number of work steps. This direct manufacturing cost element is obtained by storing production result data taken from a production management system (not shown) independent of the allocation processing system in the second database 5.

FIG. 2 is a diagram showing a specific example of cost calculation data (indirect manufacturing cost element) stored in the first database 4 and production result data (direct manufacturing cost element) stored in the second database 5. .
Cost accounting data (indirect manufacturing cost elements) is calculated by summing up indirect manufacturing cost elements such as purchasing and transportation costs, labor costs, and utility costs that are indirectly input to the production of products by accounting account. The accounting data of the accounting system in the manufacturing department is taken in and converted into cost calculation data by the cost item conversion processing 201.
The cost-by-cost conversion processing 201 attaches a cost cost item code such as GH001 to the value of the indirect manufacturing cost element (indirect cost in the figure), and the department name and allocation pattern ID such as the design department that is the allocation target unit name It is converted into cost accounting data with.
The allocation pattern ID is identification information of an allocation pattern that designates a management unit and a direct manufacturing cost element name of a direct manufacturing cost element that is an allocation destination of the indirect manufacturing cost element. The allocation pattern is determined by the parameter table 123. It is specified.
The production result data stored in the second database 5 is composed of base code (base CD), serial number, processing date, work department, material cost and man-hour data which are direct manufacturing cost elements.

  A feature of the present invention is that the management unit of the direct manufacturing cost element that is the allocation destination of the indirect manufacturing cost element and the direct manufacturing cost element name are collected by the parameter table 123 and the direct manufacturing cost element of the allocation destination of the indirect manufacturing cost element is collected. The allocation pattern ID that identifies the allocation destination of the indirect manufacturing cost element is set as a parameter for the indirect manufacturing cost element, and for the costing data (indirect manufacturing cost element), the allocation destination of the costing data The allocation target unit name and the allocation pattern ID are specified and registered, and when the cost calculation time such as the end of the month comes, the cost calculation with the allocation pattern ID and allocation target unit name Data is read from the first database 4 one by one, and the management unit (product number unit or manufacturing unit unit, or combination unit of product number and manufacturing unit) set corresponding to the allocation pattern ID Collect the sum of the direct manufacturing costs elements, is to allocation by calculating the indirect cost elements by a predetermined allocation calculation expression for which the collected direct costs elements.

FIG. 3 is an explanatory diagram showing an overview of a process of collecting the direct manufacturing cost element, which is the allocation destination of the indirect manufacturing cost element, from the second database 5.
As described above, in the present invention, when an indirect manufacturing cost element is allocated to a direct manufacturing cost element of a plurality of products, parameters for collecting the direct manufacturing cost elements of the allocation destinations are set in the parameter table 123. .
Specifically, for direct material costs that are directly input to the production of products, the production unit number, department, and material cost, which is the direct manufacturing cost element name, are set and the indirect manufacturing cost element pattern Set the ID. The pattern ID is the same as the allocation pattern ID set in the cost calculation data of the allocation source.
Similarly, for the actual work man-hours that are directly input to the production of the product, the production number and department as the management unit name and the man-hour as the direct manufacturing cost element name are set, and the pattern ID is set.

  When the cost calculation time such as the end of the month is reached, the pattern ID set in the parameter table 123 is read, and the management unit name and the direct manufacturing cost element name specified by the pattern ID are searched in the second database 5. After generating the SQL statement 7 for obtaining the total of the direct manufacturing cost elements searched as the condition and the search condition, the second database 5 is searched according to the SQL statement, and the cost cost set in the parameter table 123 is set. Collected are calculated total values of direct manufacturing cost elements (work performance man-hours and direct material costs) for each management unit name that is an allocation target of the elements, and allocation target tables 301 and 302 for each allocation target unit name are collected. Register with.

For example, when the product number = 12345, the department = design department, and the allocation element name = material cost are set as parameters, the material cost spent on the manufacture of the product corresponding to the design number 12345 in the design department is set to the second by the SQL statement. And the total value of the material costs is registered in the allocation element item column of the allocation target table 301 for registering the allocation information by department by month and by product number.
Similarly, when the production number = 12345, the department = design unit, and the allocation element name = man-hour are set as the allocation pattern, the man-hours spent on the production of the product corresponding to the design unit production number 12345 is indicated by the SQL statement. 2, the total value of the man-hours is registered in the allocation element item column of the allocation target table 302 for registering the allocation information by department according to the monthly production number.
In this case, an allocation pattern ID is registered in each allocation target table 301, 302.
The registration time in the allocation target tables 301 and 302 is not limited to the cost calculation time such as the end of the month, but can be registered by the SQL statement 7 whenever the production performance data is updated.
The SQL statement 7 is generated by the allocation target element collection program 121. Details will be described later.

FIG. 4 is an explanatory diagram showing an overview of the process of allocating indirect manufacturing cost elements to the direct manufacturing cost elements of allocation targets collected in the allocation target tables 301 and 302 of FIG.
When it is time to calculate the cost, such as at the end of the month, the cost calculation data (indirect manufacturing cost elements) stored in the first database 4 are read one by one and attached to the read cost calculation data (indirect manufacturing cost elements). The value of the direct manufacturing cost element registered in the allocation element column of the allocation target table 301 of the plurality of products in which the allocation pattern ID corresponding to the allocated allocation pattern ID is registered is read, and the total value (Σ allocation) The indirect manufacturing cost element read from the first database 4 by the allocation element) and allocated to the management unit of all products to be allocated to the indirect manufacturing cost element (indirect cost element ÷ Σ allocation element) is calculated, the allocation cost unit price element is multiplied by the value of the direct cost element of each product, the cost cost element for each management unit is calculated, and the cost cost element detail table 6 for each management unit Out To.
Here, the Σ allocation element is, for example, a case where products A, B, and C are manufactured in the design department that is one allocation destination. For example, these products A, B, and C are included in the cost calculation period. This is the total of the direct manufacturing cost elements (material cost or man-hours) input to manufacture.

FIG. 5 is a flowchart showing the processing procedure of the allocation target element collection processing program 121.
When the allocation target element collection processing program 121 is started at the time of cost calculation such as the end of the month, for example, first, the parameters set in the parameter table 123 are read (step 501), and the monthly production number is classified by department. The table name set in the parameter table 123 is set in the table field of the allocation information creation SQL statement (step 502). For example, when collecting work performance man-hours as direct manufacturing cost elements, "work work man-hours" is set in the table column of the SQL statement.
Next, the value of the product number (for example, 12345) set in the column 1 of the parameter table 123 is set in the search condition 1 column of the monthly production number-by-department allocation information creation SQL statement (step 503).
Next, the department value (for example, the design department) set in the column 2 of the parameter table 123 is set in the search condition 2 column of the monthly production number-specific department allocation information creation SQL statement (step 504).

Next, the work performance man-hour name set in column 3 of the parameter table 123 is set in the search condition 3 column of the monthly production number-specific departmental allocation information creation SQL statement, and the SQL statement describing these conditions is set. Generate (step 505). In this case, the search condition 3 column specifies that a total value (Sum) of direct manufacturing cost elements of the management units set in the search conditions 1 and 2 is obtained.
In the SQL sentence, the search conditions 1 and 2 are set as “Group by” in order to group the search results according to the search conditions 1 and 2 and register them in the allocation target table.

Next, the production result data designated by the search conditions 1 and 2 is retrieved from the second database 5 by the SQL statement corresponding to the above conditions, the allocation elements are collected, and the allocation information by department according to the monthly production number. Register in the table (step 506).
Through the above processing, the allocation target tables 301 and 302 for each allocation target unit name described in FIG. 3 are created.

FIG. 6 shows an example of the setting screen of the parameter table 123. When a new parameter is set, the allocation pattern ID is input, the search button is pressed, and the same allocation pattern ID is already registered. Search for what is being done. If the same allocation pattern ID is not found as a result of the search, the table name, column 1, column 2, and column 3 are set, and registration is pressed to register.
In the case of correction, an allocation pattern ID is input and a search button is pressed to perform a search. As a result of the search, if there is applicable data, it is displayed in each column. Then, the displayed result is corrected, and a registration button is pressed to register the correction.

FIG. 7 is a flowchart showing the processing procedure of the allocation processing program 122.
When the allocation processing program 122 is started at the time of cost calculation such as the end of the month, for example, the cost calculation data (indirect manufacturing cost element data) is read from the first database 4, and the cost calculation data in the data is calculated. One item is extracted (steps 701 and 702), and the allocation pattern ID of the cost calculation data is extracted (step 703). Among the allocation target tables 301 and 302 by product number and department, the extracted allocation pattern ID is extracted. All of the allocation target tables set with the same ID are retrieved, and the total value of the direct manufacturing cost elements registered in the allocation element record of the retrieved allocation target table is extracted (step 704).

For example, when a plurality of products A, B, and C are manufactured within the cost calculation period in one design department, a total value of direct manufacturing cost elements spent for manufacturing the plurality of products A, B, and C is extracted. .
Next, the following calculation is performed from the extracted total value. That is, the total value (Σ allocation element) of the extracted total value is calculated, the indirect manufacturing cost element read from the first database 4 is divided by the total value, and all of the indirect manufacturing cost element allocation targets The allocation cost unit price (indirect cost element ÷ Σ allocation element) to be allocated to the product management unit is calculated (step 705), and the allocation cost unit price is multiplied by the allocation element value of each product. An allocation amount (cost / cost element) for each management unit is calculated (step 706), and information on the product number, processing date and work department is added to the cost detail table 6 for each management unit and output (step 707). ).

After this, it is determined whether the processing has been completed for all of the extracted data. If it has been completed, it is determined whether the processing has been completed for all of the cost calculation data. The processing is terminated (steps 708 and 709).
With the above process, the process of allocating the indirect manufacturing cost element of the allocation source registered in the first database 4 to the direct manufacturing cost element of the management unit set in the parameter table 123 ends.

  FIG. 8 is a diagram showing an example of the cost detail data registered in the cost detail table 6, and the allocation amount calculated by the allocation process for the data registered in the allocation target tables 301 and 302 in FIG. Is additionally registered.

FIG. 9 is a diagram illustrating an example of calculating the allocation amount when the products A, B, and C are manufactured in the design department, and the total indirect cost allocated to the design department = 90 yen is represented by the products A, B, and C. Shows an example of distribution according to the material cost and man-hours.
In this example, for example, for the material cost of product A = 30 yen, the material costs of products A, B, and C are 30 yen, 15 yen, and 20 yen, and the total indirect cost allocated to the design department Is 90 yen, the allocation cost unit price (indirect cost element ÷ Σ allocation element) is “90 ÷ (30 + 15 + 20)”, and the allocation amount for product A is “30 × {90 ÷ (30 + 15 + 20)}” It becomes.

As described above, according to the allocation processing system of this embodiment, the management unit of the direct manufacturing cost element that is the allocation destination of the indirect manufacturing cost element and the direct manufacturing cost element name are determined by the parameter table 123 of the indirect manufacturing cost element. Specify the allocation pattern ID that identifies the allocation destination of the indirect manufacturing cost element as a parameter for collecting the direct manufacturing cost element of the allocation destination, and for the costing data (indirect manufacturing cost element) The allocation target unit name that specifies the allocation destination of the cost calculation data and the allocation pattern ID are registered and registered, and when the cost calculation time such as the end of the month comes, the allocation pattern ID and The cost calculation data with the allocation target unit name is read from the first database 4 one by one, and assigned to the allocation pattern ID by the SQL statement generated under the conditions set in the parameter table. The total of direct manufacturing cost elements of the management unit (product number unit or manufacturing department unit, or combination unit of product number and manufacturing department) set accordingly is collected, and the collected direct manufacturing cost elements are collected. Since the indirect cost element is calculated and allocated using the prescribed allocation formula, when collecting direct manufacturing cost elements that are the allocation targets of indirect manufacturing cost elements, it is only necessary to change the settings in the parameter table. The necessary direct manufacturing cost elements can be collected in a timely manner.
Even if the allocation condition is changed, it is not necessary to create a new collection program, so the creation cost can be reduced.

  In addition, the calculation formula of the indirect manufacturing cost element that is directly allocated to the manufacturing cost element is not limited to the above-described example, and can be set as appropriate according to the circumstances of the user.

It is a system configuration figure showing an example of an embodiment of an allocation processing system to which the present invention is applied. It is a figure which shows the specific example of the cost calculation data (indirect manufacturing cost element) stored in a 1st database, and the production performance data (direct manufacturing cost element) stored in a 2nd database. It is explanatory drawing which shows the outline | summary of the process which collects the direct manufacturing cost element which is an allocation destination of an indirect manufacturing cost element from a 2nd database. It is explanatory drawing which shows the outline | summary of the process which allocates an indirect manufacturing cost element with respect to the direct manufacturing cost element of the allocation object collected in the allocation object table of FIG. It is a flowchart which shows the process sequence of an allocation object element collection process program. It shows an example of a parameter table setting screen. It is a flowchart which shows the process sequence of an allocation process program. It is a figure which shows an example of the cost detailed data registered into a cost detailed table. It is a figure which shows the example of calculation of the allocation amount in the case of manufacturing the products A, B, and C in the design department, and the indirect cost allocated to the design department = 90 yen is the material cost and man-hour of the products A, B and C It is explanatory drawing which shows the example distributed according to.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Allocation processing apparatus 2 Input apparatus 4 1st database 5 2nd database 6 Cost details table 121 Allocation object element collection processing program 122 Allocation processing program 123 Parameter table

Claims (2)

A first database that stores indirect manufacturing cost elements that are indirectly input into the production of a plurality of products by allocation unit name, and a second database that stores direct manufacturing cost elements of products for each management unit name of the manufacturing cost An allocation processing system comprising a database and an allocation processing device that allocates indirect manufacturing cost elements stored in the first database according to direct manufacturing cost elements for each management unit name of manufacturing cost,
The allocation processing device is
The management unit name and the direct manufacturing cost element name that are the allocation targets of the indirect manufacturing cost element are read from the parameter table in which the allocation target of the indirect manufacturing cost element is set, and the management unit name and the direct manufacturing cost element name are A first means for generating a SQL statement as a search condition of the second database and calculating a total of direct manufacturing cost elements searched by the search condition;
Search the second database according to the SQL statement, calculate the total value of direct manufacturing cost elements for each management unit name that is the allocation target of the indirect manufacturing cost elements set in the parameter table, An allocation processing system comprising: a second means for registering in an allocation target table for each unit name. The indirect manufacturing cost element for each allocation target unit name is read from the first database in which the indirect manufacturing cost elements that are indirectly input to the production of a plurality of products are stored for each computer. An allocation processing program that executes a process for allocating an indirect manufacturing cost element according to a direct manufacturing cost element of a product stored for each management unit name of a manufacturing cost in a second database,
The management unit name and the direct manufacturing cost element name that are the allocation targets of the indirect manufacturing cost element are read from the parameter table in which the allocation target of the indirect manufacturing cost element is set, and the management unit name and the direct manufacturing cost element name are A first step of generating an SQL statement as a search condition of the second database and calculating a total of direct manufacturing cost elements searched by the search condition;
Search the second database according to the SQL statement, calculate the total value of direct manufacturing cost elements for each management unit name that is the allocation target of the indirect manufacturing cost elements set in the parameter table, An allocation processing program that causes a computer to execute a process including a second step registered in an allocation target table for each unit name.

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