JP2008084086A - Department-classified cost management system and program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a department-classified cost management system for achieving more accurate department-classified profit and loss management. <P>SOLUTION: This department-classified cost management system 1 is provided with: a transfer destination specification means 30 for specifying a transfer destination department associated with a job under processing; a transfer destination decision means 30 for deciding whether or not the transfer destination department to be specified by the transfer destination specification means 30 is the same as the assignment department of the operator; a transfer means 30 for, when it is decided that those departments are not the same by the transfer destination decision means 30, storing the cost calculated according to the total operation time of the operator in a storage means 31 by associating it with the assignment department of the operator and the transfer destination department as a transfer sum to be transferred to the specified department; and a self-department processing means 30 for storing the calculated cost in the storage means 31 by associating it with the assignment department as the cost of the assignment department of the operator. <P>COPYRIGHT: (C)2008,JPO&INPIT

Description

  The present invention relates to a departmental cost management system and program for managing profit and loss by department.

  In order to perform profit and loss management based on cost and sales in units of departments, for example, a system for managing personnel costs for each department based on the amount of work of workers is already known (for example, Patent Document 1).

JP 07-325870 A

  However, the conventional system only manages the labor cost for each department to which the worker belongs. Therefore, even when the work of another department that is not the department to which the worker belongs is performed, the labor cost of the worker regarding the work of the other department is treated as the labor cost of the department to which the worker belongs. Labor costs related to the work of other departments should be the cost of the other departments, but the balance of costs when the work of other departments other than the department to which the worker belongs is not considered. Therefore, in the case of an industry where there are many cases where the work of a department other than the department to which the worker belongs is often performed, the conventional system cannot accurately manage the cost such as the labor cost for each department.

  Therefore, an object of the present invention is to provide a departmental cost management system and a computer program that enable more accurate departmental profit and loss management.

  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 departmental cost management system (1) of the present invention identifies personal identification information for identifying a worker and a department to which the worker belongs for a predetermined cost item for recording the work time by the worker as a cost. Are associated with the department information to be assigned, the work identification information for identifying the work, and the total work time indicating the total time that the worker has performed the work corresponding to the cost item in the work during a predetermined period. Transfer destination in which work summary data (50 ′), the business identification information, and transfer destination department information indicating a transfer destination department that is a transfer destination of the cost of the business indicated by the business identification information with respect to the cost item are associated with each other. A storage means (31) for storing a table (FT), and the work total data from the unit price associated with the total work time and the predetermined cost item with reference to the work total data. A cost calculating means (30) for calculating a cost related to the information, and a cost calculated by the cost calculating means is stored in the storage means in association with the department information as the department cost indicated by the department information. A department processing means (30), a transfer destination specifying means (30) for specifying transfer destination department information associated with the work identification information of the work summary data with reference to the transfer destination table, and the transfer destination specification The transfer destination determination means (30) for determining whether the department indicated by the transfer destination department information specified by the means and the department indicated by the department information of the work total data are equal, and the transfer destination determination means If it is determined that there is no, the cost calculated by the cost calculation means corresponds to the department information and the transfer destination department information as the transfer amount to be transferred to the transfer destination department. Only by having a transfer means (30) to be stored in the storage means, to solve the above problems.

  According to the departmental cost management system of the present invention, the cost calculation means calculates the cost based on the total work time for the predetermined work, and stores the cost as the cost of the department to which the transfer belongs, and the transfer destination specifying means The transfer destination table is referred to, the transfer destination department of the predetermined business is specified, and the transfer destination determination means determines whether the department to which the worker who performed the work belongs is equal to the transfer destination department or not. When it is determined, the calculated cost is stored in association with the transfer destination department and the department to which the worker belongs as the transfer amount to be transferred to the transfer destination department.

  In the transfer destination table, if the department that should bear the cost of the work is associated with the transfer destination department, it is based on the work time when the worker performs work other than the work of the department to which he belongs The cost can be associated with the transfer destination department associated with the work that has performed the work, that is, the department that should bear the cost. As a result, it is possible to obtain an accurate cost for each business without depending on the department to which the worker belongs, so that more accurate profit / loss management for each department can be performed based on sales and costs. .

  Based on the transfer amount stored in association with the transfer destination department information and department information, for example, calculate the total amount of the transfer amount for each department, or between the transfer destination department and the transfer source department The transfer amount history in can be created. Also, based on the cost stored in association with the belonging department information as the cost of the department to which the worker belongs, the amount excluding the transfer amount associated with the belonging department is processed as the cost of the department. You can also. In addition, by preparing a transfer destination table for each cost item, the present invention can be applied even when there are a plurality of cost items. Further, the transfer amount and the cost stored in the transfer means and the own department processing means may be stored as a value added for each department, or may be stored for each predetermined range such as business or business type. .

  The cost based on the work amount includes the cost based on the operating time of the machine and the CPU and the labor cost based on the worker's working time. The storage means of the present invention is means for storing predetermined data, and the storage method is not limited. The storage means includes storage means for temporarily storing data and storage means for permanently storing data. The unit price associated with the cost item may be set in advance for the cost item or may be obtained from a predetermined calculation formula.

  The departmental cost management system of the present invention may have a transfer destination processing means (30) for processing the transfer amount as the cost of the transfer destination department. Thereby, in addition to the cost incurred in the own department, the transfer amount can be managed as the cost of the department in addition to the cost in the own department. “Process as cost” includes a process of adding the transfer amount to the cost of the transfer destination department and a process of listing the transfer amount received by the transfer destination department.

  The program according to the present invention includes personal identification information for identifying a worker, department information for identifying a department to which the worker belongs, business information, a predetermined cost item for recording the work time by the worker as a cost, Work identification data (50 ′) in which work identification information for identifying a work is associated with total work time indicating a total time during which the worker has performed work corresponding to the cost item in the work during a predetermined period A transfer destination table (FT) in which the business identification information is associated with transfer destination department information indicating a transfer destination department that is a transfer destination of the cost of the business indicated by the business identification information with respect to the cost item. A program for causing a computer (1) provided with storage means (31) to store the function, wherein the computer refers to the work total data and the total work time and Cost calculation means (30) for calculating the cost related to the work summary data from the unit price associated with the predetermined cost item, and the cost calculated by the cost calculation means for the department indicated by the department information Refers to own department processing means (30) that stores in the storage means in association with the belonging department information as a cost, and refers to the transfer destination table, and the transfer destination department associated with the work identification information of the work summary data It is determined whether the transfer destination specifying means (30) for specifying information, the department indicated by the transfer destination department information specified by the transfer destination specifying means, and the department indicated by the department information of the work summary data are equal. If the transfer destination determination means (30) and the transfer destination determination means determine that they are not equal, the cost calculated by the cost calculation means is transferred to the transfer destination department. That the transfer amount, as transfer means (30) for storing in the storage means in association with the department information and the transfer destination department information, by function, to solve the problems described above.

  The above-described departmental management system can be realized by the program of the present invention. The program of the present invention may further cause the computer to function as a transfer destination processing means (30) for processing the transfer amount as the cost of the transfer destination department. The cost item may be personnel costs.

  As described above, according to the present invention, with reference to the transfer destination table, the transfer destination department associated with the work performed by the worker is identified, and the identified department and the department to which the worker belongs If the costs are different, the cost calculated based on the working time is processed as the transfer amount to be transferred to the specified department, so that the cost is determined for each department depending on the business, not depending on the department to which the worker belongs. be able to. Accordingly, it is possible to provide a departmental cost management system or the like that enables more accurate departmental profit / loss management.

  FIG. 1 is a block diagram showing an outline of the hardware configuration of the cost management system 1 of the present invention. The cost management system 1 includes an input unit 10, an output unit 20, a control unit 30, and a communication unit 40. The input unit 10 receives various instructions and data input from the user. The output unit 20 includes a monitor and a printer, displays various requests to the user on the monitor, and outputs the processing result to a monitor screen or a form. The communication unit 40 is an interface for transmitting / receiving various data to / from other systems in the company and each personal computer (hereinafter referred to as “personal computer”). The control unit 30 is configured as a computer including a CPU, a storage unit 31 including a RAM and a ROM necessary for its operation, and various peripheral circuits. The storage unit 31 stores various data necessary for realizing the present invention temporarily or for a long time. The control unit 30 functions as a cost calculation unit 32 that calculates a cost for sales, a revenue management unit 33 that manages revenue related to sales, and a transfer processing unit 34 that performs processing related to cost transfer, according to a program stored in the storage unit 31. To do. Details of the functions of the units 32, 33, and 34 will be described later.

  The cost management system 1 of the present invention calculates the cost for each cost item based on the work amount related to each sales. The amount of work is a concept that includes the work time of employees and the use time of machines such as printers and personal computers. In this embodiment, a case where the cost management system 1 of the present invention is applied to a system development company that performs system development and system maintenance in response to an order from a customer will be described as an example.

  The work data 50 created on a daily basis for the work of employees will be described. As shown in FIG. 2, the work data 50 includes a cost item code 51, a work code 52, an employee code 53, a department code 54, a work amount 55, and a date 56. The cost item code 51 is a code uniquely assigned to an item that is a unit for calculating the cost. For example, there are labor costs, personal computers and punch machines. For machines such as personal computers and punch machines, each machine can be identified and the type of machine can be identified. As a result, the data can be aggregated by distinguishing each machine, and the data can be aggregated for each machine type. Hereinafter, the cost item indicated by the cost item code 51 is referred to as “cost item 51”.

  The work code 52 is a code indicating the work to be worked on. The operations include customer operations that have sales to customers and in-house operations that are not directly related to sales, such as in-house work and in-house training, and the control unit 30 identifies customer operations and in-house operations for the operation code 52. The code system is set so that it can be used. Hereinafter, a unit identifiable by the business code 52 is simply referred to as “business”. For example, in a system development company, customer operations include system development, maintenance, and maintenance, and in-house operations include internal training and internal meetings.

  The employee code 53 is a code for identifying an employee who works, and the department code 54 is a code indicating the department associated with the business code 52. The amount of work 55 indicates the amount of work performed by the employee of the employee code 53 regarding the work of the work code 52. As a unit of the work amount, for example, when the cost item 51 is a labor cost, the work time is used, when the cost item 51 is a personal computer, the CPU operating time is used, and when the cost item 51 is a printer, the number of print lines is used. Date 56 indicates the date on which the work was performed.

  In the case of the work data 50 shown in FIG. 2, the cost that the employee X (SN001) of the development department (10000) worked for 3 hours on March 1, 2006 for the system development work (A0001) of the customer A is the cost item “ Personnel Expenses (G01) is set, and on March 1, 2006, the employee X (SN001) of the Development Department (10000) uses the PC for 2 hours for the system development work (A0001) of the customer A. Cost item “PC” (P01) is set. On March 2, 2006, the cost for which the employee X (SN001) of the development department (10000) worked for 5 hours with respect to the internal work (X0001) is set as the cost item “personnel cost” (G01).

  The work data 50 is prepared by, for example, a program for a work data creation system for creating the work data 50 on each personal computer in the company. When necessary items are input to the personal computer by a predetermined method, the work data 50 is created by the program. The The input of necessary items may be input by an employee, or input by acquisition from a work data creation system or another system. For example, in the case of work using a personal computer, the work data creation system reduces the work time and CPU operating time by inputting an employee code and business code, and performing a predetermined work start operation and work end operation on the personal computer. It is calculated and set as the work amount 55 of the work data 50. When the cost item 51 is a printer, the work data creation system acquires the number of print lines and sets it as the work amount 55.

  As described above, the work data 50 created in each in-house personal computer may be sent to the cost management system 1 and stored in the storage unit 31 each time it is created, or the cost data may be managed at predetermined intervals. It may be sent to the system 1 and stored in the storage unit 31. Further, the created work data 50 may be accumulated in a database of another system, and the necessary work data 50 may be extracted from the database and stored in the storage unit 31 as necessary.

  In the cost management system 1 of this embodiment, the work data 50 described above is stored in the storage unit 31 for one month as a predetermined period. Based on the stored work data 50, revenue management for each business and department is performed for each month. Process related to. Hereinafter, the work data 50 for one month is referred to as all work data. In processing related to business-specific revenue management, revenue management data 60 shown in FIG. 3 is created based on all work data. The revenue management data 60 is data indicating the revenue status for each customer business, and includes a business code 52, sales 62, a cost meter 63, gross profit 64, and a plurality of cost items 65. The sales 62 is the sales of the business indicated by the business code 52 for one month, and each cost item 65 indicates the actual cost of each cost item 65. The actual cost calculation method will be described later. The cost meter 63 is a total value of the actual costs of the cost items 65 related to the corresponding business, and the gross profit 64 is a value obtained by excluding the cost meter 63 from the sales 62.

  The business-specific profit management processing performed by the control unit 30 in which the profit management data 60 is created will be described with reference to the flowchart of FIG. First, in step S100, the amount of work 55 is totaled for each work for each cost item for all work data. For example, the work amount 55 in which the business code 52 and the cost item code 51 coincide may be totaled. Hereinafter, data in a state where the work amount 55 is totaled for the cost item and the work is sometimes referred to as total data. The aggregate data is held in the storage unit 31. Thereby, the storage unit 31 functions as a work amount storage unit. Next, in step S101, the actual cost of each cost item for each customer operation is calculated based on the aggregated data. The actual cost calculation method will be described later.

  After calculating the actual cost, the process proceeds to step S102, and the profit management data 60 is created. That is, the calculated actual cost of each cost item is set in the cost item 65, and the sales data of the business indicated by the business code 52 is acquired from, for example, a sales management system and set in the sales 62. The cost meter 63 and the gross profit 64 are set in the manner described above based on the value set for the sales 62 and the actual cost set for each cost item 65. Next, a profit management process based on the profit management data 60 created in step S103 is performed. As a revenue management process, the control unit 30 outputs a revenue management table for each business to the output unit 20 such as a monitor or a printer based on the revenue management data 60, for example. Further, the profit management data 60 may be output to another system via the communication unit 40 or may be held in the storage unit 31. Thereby, the control unit 30 functions as the profit management unit 33.

  FIG. 5 shows an example of the revenue management table for each business whose business code 52 is “A0001” to “A0005”. In this example, the cost item 65 includes seven types of personnel costs, outsourcing costs, general-purpose machines, general-purpose printers, personal computers, punch machines, and punch labor costs. The cost meter 63 is a total value of seven cost items 65. Sales 62, cost meter 63, and gross profit 64 correspond to sales 62, cost meter 63, and gross profit 64 in revenue management data 60, respectively. In addition, what is necessary is just to acquire a business name by referring the business master which matched the business code and the business name by the conventionally known method, for example.

  The actual cost calculation process for calculating the actual cost of the customer service will be described with reference to the flowchart of FIG. The actual cost calculation process is performed by the control unit 30 that functions as the cost calculation unit 32. The actual cost is calculated for each cost item for each customer service. Hereinafter, the case where the actual cost for the customer service A is calculated will be described as an example. The actual cost of each cost item is obtained by adding the direct cost that is directly related to the customer business A and the indirect cost allocated to the customer business A as the cost of the internal business. For example, in the case of the actual cost of personnel costs, the direct cost is the cost corresponding to the work amount 55 of the work data 50 in which the cost item 51 is “personnel cost” and the business 52 is “customer business A”, and the indirect cost is the cost. The item 51 is the “personnel cost” and the work 52 is an in-house work, and is the cost allocated to the customer work A out of the costs corresponding to the work amount 55 of the work data 50.

The case where the actual cost of the cost item a is calculated for the customer service A will be described. Hereinafter, the term “total” indicates the total of the actual cost calculation target periods (one month in this embodiment). First, in step S110, the direct cost of the cost item a is calculated by Equation 1. Thereby, the cost calculation part 32 functions as a direct cost calculation means.
Direct cost = Item unit price x Direct work amount ・ ・ ・ Formula 1
The direct work amount is the work amount that is aggregated for the cost item a of the customer service A. By referring to the aggregated data, it is sufficient to refer to the work amount 55 in which the business code 52 is the customer business A and the cost item code 51 is the cost item a. The item unit price is a unit price related to the cost item a. For example, if the cost item a is a labor cost, it is a labor cost per hour, and if it is a printer, it is a cost per printer.

  The unit price of items may be set in advance. For example, the unit cost of labor costs is determined by the total labor cost of employees in charge of customer operations / total amount of work of employees in charge of customer operations. The total cost of the printer / the total work amount of all the printers may be obtained. The item cost of each cost item is stored temporarily or for a long time in the storage unit 31. Thereby, the memory | storage part 31 functions as a unit price memory | storage means.

Next, in step S111, the indirect cost of the cost item a is calculated by Formula 2. Thereby, the cost calculation part 32 functions as an indirect cost calculation means.
Indirect cost = Indirect cost unit price x Direct work amount ・ ・ ・ ・ Formula 2
As described above, the direct work amount is the work amount that is aggregated for the cost item a of the customer service A. The indirect cost unit price is a unit price for in-house business and is calculated by, for example, Equation 3.
Indirect cost unit price = total in-house business cost / total direct work amount ・ ・ ・ Formula 3
The total direct work amount is the sum of the direct work amounts of all customer operations for the cost item a. What is necessary is just to obtain | require the total of the work amount 55 of the cost item a corresponding to the business code 52 which shows a customer business in total data.

The total in-house business cost is the cost incurred in the in-house business regarding the cost item a, and is obtained by Equation 4. Thereby, the cost calculation part 32 functions as an in-house expense calculation means.
Total in-house business expenses = item unit price x total amount of work for in-house work ・ ・ ・ ・ Formula 4
The “total work amount for in-house work” may be the sum of the work amount 55 of the cost item a for all in-house work. The item unit price is the same as the case of directly calculating the unit price. The indirect cost unit price is common to all operations in the processing related to the cost item a. When the item unit price is different for each employee, the in-house operating cost for each employee is calculated, and the total of these is the in-house operating cost.

  As described above, the indirect cost related to the cost item a is obtained as a value obtained by allocating the total in-house operation cost to each customer operation according to the ratio of the direct operation amount related to the customer operation with respect to the total direct operation amount. . Finally, in step S112, the actual cost is calculated by adding the direct cost and the indirect cost. Thereby, the cost calculation part 32 functions as a cost calculation means.

  For example, the procedure for calculating the actual cost of personnel expenses as a cost item will be specifically described. FIG. 7 shows the aggregated data for the cost item 51 “personnel costs” out of the aggregated data obtained from all work data. It is assumed that the item unit price of labor costs is set to 5000 yen in advance. Customer business includes customer business A, customer business B, and customer business C, and internal business includes internal training and meetings. For example, the total work amount that is the direct work amount for one month for the customer service A is 20 hours, and the total work amount for one month for the in-house training is 8 hours.

  Hereinafter, a procedure for calculating the actual cost of the labor cost related to the customer service A will be described. First, the direct cost is obtained. Since the direct work amount of the customer service A is 20 hours, the direct cost is 5000 × 20 = 100,000 according to Equation 1. Next, the indirect cost is obtained. The total direct work amount is 20 + 10 + 10 = 40 hours by summing the direct work amounts of the customer operations A, B, and C, and the total in-house operation cost is 5000 × (8 + 12) = 100,000 according to Equation 4. Therefore, the unit cost of the indirect cost is 10/40 = 0.250 from Equation 3, so the indirect cost is 0.25 × 20 = 50,000. Therefore, the actual cost of the labor cost for the customer operation A is 100,000 (direct cost) +50,000 (indirect cost) = 150,000.

Similarly, the actual costs of customer service B and customer service C are obtained as follows. Since customer business B and customer business C have the same workload, they have the same actual cost.
Direct cost: 5000 × 10 = 50,000 Indirect cost: 0.25 × 10 = 25,000 Actual cost: 5 + 2.5 = 75,000

  As described above, after calculating the actual cost of the personnel cost for the customer service A, the actual cost is similarly calculated for other cost items. Furthermore, the actual cost item of each cost item is also calculated for other customer operations. Thereby, the profit management data 60 based on all work data is created.

  Next, processing related to profit / loss management by department regarding personnel costs as cost items for recording the work hours of workers as costs will be described. In the profit / loss management process by department, when an employee who belongs to a certain department performs a business related to another department, the personnel expenses of the employee related to the business are transferred to the other department to create a profit / loss management table for each department. As a result, it is possible to perform accurate profit and loss management regarding the labor cost of each department without depending on the department to which the employee belongs. When working on a department that is not the department to which the employee belongs, for example, an employee who belongs to the business department performs punch work for the development department, or an employee who belongs to the development department There are cases where business is conducted.

  Hereinafter, the department to which personnel costs are transferred is referred to as a transfer destination department, the transfer cost to the transfer destination department is referred to as a transfer amount, the transfer source department is referred to as a transfer source department, and the cost transferred from the transfer source department is referred to as a received amount. In this form, when an employee of the business department performs a business related to the commissioned calculation of the sales department (for example, punch work), the personnel cost of the employee related to the punch work is transferred as the cost of the sales department (personnel cost) Will be described as an example. Note that the cost item to be processed in the profit / loss management processing by department is not limited to personnel costs, but may be any cost at which costs are calculated by hourly unit price.

  The profit / loss management processing for each department will be described with reference to the flowchart shown in FIG. The profit / loss management process for each department is performed by the control unit 30. The profit / loss management processing for each department in this embodiment is performed on the work data 50 related to the labor cost among the work data 50 accumulated for one month as a predetermined period, that is, the work data 50 whose cost item code 51 indicates “G01” (personnel cost). Based on.

  Since the profit / loss management process for each department in this embodiment is performed for each department, first, in step S120, the work data 50 of the department to be processed is extracted from all work data. The work data 50 having the department code 54 to be processed may be extracted from all the work data. In this embodiment, the work data 50 whose department code 54 is “30000” (business department) is extracted.

  An example of the extracted work data 50 is shown in FIG. When the work data 50 to be processed is extracted, the department totalization process in step S121 is performed. In the department-by-department aggregation process, transfer aggregation data 79 for the department to be processed is generated for each business type. The generated transfer total data 79 is stored in the storage unit 31. As shown in FIG. 10, the transfer total data 79 is associated with a department 54, a business type 71, a self-part personnel cost 72, a transfer destination department 73, and a transfer amount 74.

  The department 54 is a department code 54 indicating the department to be processed in the department-by-department totaling process. The job type 71 is a type for classifying a plurality of jobs by a predetermined type, and in this embodiment, there are commissioned calculation and system development. The code system of the business code 52 may be set so that the business type is identified from the business code 52 by the control unit 30. The own department labor cost 72 indicates the labor cost of the employee belonging to the department 54 regarding the work of the work type 71. The transfer destination department 73 and the transfer amount 74 are associated with each transfer destination department. The transfer destination department 73 indicates the department code of the transfer destination department of the personnel expenses to be transferred among the own department personnel expenses 72, and the transfer amount 74 indicates the transfer amount to the associated transfer destination.

  In the transfer total data 79 of FIG. 10, two transfer destinations, that is, transfer destination department 1 and transfer destination department 2, are set as the transfer destination department 73, and the transfer amount 1 and the transfer amount 2 are associated with each transfer destination. However, the number of transfer destination departments 73 associated with the departments 54 is variable depending on the result of the department-by-department aggregation process. Further, the transfer total data 79 in the case of a business without transfer of personnel expenses does not include the transfer destination department 73 and the transfer amount 74.

  Specific procedures in the department-by-department aggregation process will be described later. When the department totaling process is completed, the process proceeds to step S122, and it is determined whether or not the department totaling process has been performed for all the departments. If there is a department that has not yet been processed, the process returns to step S120 to perform the process for the next department. If there is a department that has not been subjected to the department-by-department counting process, the process returns to step S120 to perform the process for the next department (for example, “development department”). If it is determined that the department totaling process has been completed for all the departments, the process proceeds to step S123, and the departmental profit and loss management table is created based on the generated transfer total data 79.

  FIG. 11 shows a departmental profit / loss management table BT according to this embodiment. The departmental profit and loss management table BT is a table listing sales, gross profit, cost, sales management expenses (hereinafter sometimes referred to as “sales and administrative expenses”), and operating profit for each department. The departments in the departmental profit and loss management table BT in this embodiment are a sales department, a development department, and a business department. The cost is personnel cost, and sales, gross profit and cost for each business type are shown. For example, sales may be acquired for each business or business type from a sales system that manages sales for each known business.

  The setting of each value in the departmental profit / loss management table BT will be described by taking the cost of commissioned calculation of the business department as an example. Each value in the departmental profit / loss management table BT is set by the control unit 30. The cost of the commissioned calculation of the business department is set based on the transfer total data 79k regarding the commissioned calculation of the business department shown in FIG. The own department labor cost 72k is set as the own department labor cost 72kk for the commissioned calculation of the business department. A negative value of the transfer amount 74k to the transfer destination sales department is set as the cost transfer item 74k- in the commissioned calculation of the business department. In the commissioned calculation of the sales department which is the transfer destination department, a positive value of the transfer amount 74k is set as the receipt amount 74k + from the business department on the same line as the transfer item 74k−. Thereby, the control unit 30 functions as a transfer destination processing means.

  The post-transfer cost 76a (hereinafter referred to as “post-transfer cost 76a by business”) for the commissioned calculation of the business department is set as an amount obtained by removing the transfer amount 74 from the own department item 72kk. 000,000. The post-transfer cost 75g of the business department is the total of the post-transfer cost 76a by business for commissioned calculation and the post-transfer cost 76b by software development, and is 6,000,000 in this embodiment. Similarly, after obtaining the post-transfer costs for each business for other departments, the post-transfer costs for the departments may be calculated.

  The post-transfer cost 75e of the sales department that is the transfer destination will be described. In this embodiment, there is a transfer of 20,000,000 from the development department and 10,000,000 from the business with respect to the cost of the commissioned calculation of the sales department. Therefore, the post-transfer transfer cost 76c for the commissioned calculation of the sales department is set as the total of these transfer amounts (30,000,000). The cost 75e of the sales department is set to a total of the post-transfer cost 76c for each business in the commissioned calculation and the post-transfer cost 76d for the software development, that is, 38,000,000.

  In this embodiment, the labor cost generated in the sales department is set as a sales management expense in this embodiment. Personnel costs incurred in the sales department may be processed in the sales department according to the department totaling process. Gross profit is set by calculating sales-cost, and operating profit is set by calculating gross profit-sales administrative expenses.

  The department totaling process will be described with reference to the flowchart of FIG. The departmental aggregation process is performed by the control unit 30. Since the department-by-department totaling process is performed for each business type as will be described later, a procedure for generating the transfer total data 79 whose business type is “consignment calculation” will be described as an example. First, in step S130, the department code and the work type code of the department to be processed are set in the department 54 and the work type 71 of the transfer summary data 79, respectively. For example, in this embodiment, the department 54 is set to “business department” and the business type 71 is set to “trusted calculation”.

  In step S131, work total data 50 'is generated based on the work data related to the business department extracted in step S120. As shown in FIG. 14A, the work total data 50 ′ is obtained by summing the work amount 55 of the work data 50 relating to the business department extracted in step S120 for each employee code for each business code. It is done. That is, the total work amount is the total work time for each work of each employee in a predetermined period (one month). Subsequently, the process proceeds to step S132, and the work total data 50 'generated in step S131 is extracted from the work indicated by the work code 52 is "contracted calculation". As described above, the business code 52 may be set to a code system that can identify the business type. Hereinafter, the work total data 50 ′ extracted in step S <b> 132 is referred to as “processing target data 50 ′”.

  Subsequently, in step S133, a labor cost is calculated from the work total data 50 'to be processed. The labor cost is obtained by unit price × total work amount. The unit cost of the labor cost may be obtained by, for example, the total labor cost of the department 54 divided by the number of employees belonging to the department 54, or may be a preset value. Thereby, the control unit 30 functions as a cost calculation means. Subsequently, in step S134, the transfer destination table 78 is identified by referring to the transfer destination table FT using the business code 52 of the work total data 50 ′ being processed as a key. Thereby, the control unit 30 functions as a transfer destination specifying means. As shown in FIG. 14B, the transfer destination table FT is a table in which the business code 52 and the department code of the transfer destination department 78 are associated with each other. The transfer destination department 78 is a transfer destination of the cost generated for the work corresponding to the work code 52 and is a department that should bear the cost. In this way, the transfer destination is determined by the business.

  Next, proceeding to step S135, it is determined whether or not the transfer destination department 78 identified at step S134 is equal to the department indicated by the department code 54 of the work summary data 50 'being processed. Thereby, the control unit 30 functions as a transfer destination determination unit. If it is determined in step S135 that they are equal, the labor cost does not need to be transferred, and the process proceeds to step S137. If it is determined in step S135 that they are not equal, since the labor cost calculated in S133 is the labor cost to be transferred to the transfer destination department 78, the process proceeds to step S136, and the specified transfer destination department 78 is transferred and aggregated. Set in the transfer destination department 73 of the data 79, and set the calculated labor cost as the transfer amount 74. If the specified transfer destination department 78 has already been generated as the transfer destination department 73 of the department 54 being processed, the calculated personnel cost is added to the transfer amount 74 associated with the transfer destination department 73. Is added. Thereby, the control unit 30 functions as a transfer means.

  In step S137, the labor cost calculated in step S133 is added to the own department labor cost 72. Thereby, the control unit 30 functions as its own department processing means. Next, in step S138, it is determined whether or not the processing has been completed for the business type being processed. If there is unprocessed work total data 50 ′ extracted in step S132, it is determined that the work total data 50 ′ has not ended, and the process returns to step S133 to perform processing for the next process total data 50 ′. . When there is no unprocessed work total data 50 'to be processed, it is determined in step S139 whether the departmental total process has been completed.

  When the department totaling process has been completed for all business types, that is, “contracted calculation” and “system development”, it is determined as “finished”, and the departmental total processing is ended. If there is an unprocessed business type, for example, if “system development” is unprocessed, it is determined that “not finished”, and the process returns to step S130 to generate transfer total data 79 for the next business type. .

  Step S123 of the departmental profit / loss management process described above is performed by the revenue management unit 33 of the control unit 30, step S133 of the departmental aggregation process is performed by the cost calculation unit 32 of the control unit 30, and steps S134 to S137 are performed by the control unit. This is performed by 30 transfer processing units 34.

  The present invention is not limited to the above-described embodiment, and may be implemented in various forms. For example, the actual cost for personnel expenses may be calculated for each employee. In this case, the aggregated data is aggregated for the cost item “personnel expenses” using the business code 52 and the employee code 53 as keys. As the item unit price, the labor cost unit price of each employee to be processed may be set. However, the unit price calculated from the actual cost (hereinafter referred to as “individual cost”) for each employee and the actual working hours of each employee cannot take into account variations among employees or business. In this embodiment, the labor cost unit price of each employee, which leveles the variation among employees, is calculated by the individual actual unit price calculation process. The individual actual unit price calculation process will be described with reference to FIGS.

  FIG. 15 shows cost data used in the individual actual unit price calculation process. FIG. 15A is a bar graph showing the amount of personal expenses of each of the employees A to E. Personal expenses are the total expenses that can be allocated to individuals, such as salary and health insurance. FIG. 15B is a bar graph showing amounts of common costs 1 to 3. Common costs are costs that cannot be allocated to individuals and include, for example, workers' compensation insurance costs and welfare costs. Each expense data is memorize | stored in the memory | storage part 31, Thereby, the memory | storage part 31 functions as a personal expense memory | storage means and a common expense memory | storage means.

  FIG. 16 is a flowchart showing a procedure of an individual actual unit price calculation process performed by the control unit 30. The individual actual unit price calculation process is controlled by the cost calculation unit 32 of the control unit 30. First, in step S140, individual man-hours are totaled based on all work data. In the work data 50 whose cost item 51 is G01 (personnel cost), the work amount 55, that is, the work time of the work data 50 is totaled for each employee code 53, and the total result is the actual man-hour of each employee. That is, the actual man-hour is the actual working time. Thereby, the memory | storage part 31 functions as an actual man-hour memory | storage means. The result of counting the actual man-hours 80 of the employees A to E is shown in the man-hour graph of FIG. The prescribed lines α and α ′ indicate standard working hours set in advance for each employee.

  For example, when the prescribed lines α and α ′ are determined by the employee's job title, the job title is identified by, for example, an employee code, and the job title is used as a key and the prescribed line corresponding to that job is set as the employee's prescribed line. Good. If the specified line is set large, the ratio of actual man-hours 80 to the total man-hours described later decreases, so the unit price is reduced. When the specified line is set to be small, the ratio of the actual man-hour 80 to the total man-hours approaches 1, and the influence of the actual man-hour 80 on the unit price becomes strong. The prescribed line for each employee may be stored in the storage unit 31 as a prescribed line table in association with the employee code and the prescribed line.

  In the next step S141 and step S142, paid processing and complement processing are performed as correction processing for eliminating variations in man-hours between employees. In step S141, paid processing for each employee is performed. In the paid processing, the paid man-hour 81 for the paid leave is added to the actual man-hour 80 to obtain the total man-hour as the individual artificial number of each employee. The paid man-hours 81 of each employee is obtained by, for example, obtaining paid leave that each employee has consumed during the period for calculating the individual unit price from a paid leave system that manages the employee's paid leave, and setting the man-hour corresponding to the paid leave as the paid man-hour 81. What is necessary is just to hold | maintain in the memory | storage part 31. FIG. Thereby, the memory | storage part 31 functions as a paid man-hour memory | storage means. In step S142, a supplementary process is performed for employees whose total man-hours including the paid man-hours 81 is less than the prescribed lines α and α ′. In the complementing process, the supplementary man-hour 82 is added to the total man-hours of the employees who do not satisfy the prescribed lines α and α ′ so as to satisfy the prescribed lines α and α ′ to obtain the total man-hours.

  In the example of FIG. 17, the employee A actually exceeds the prescribed line α with only 80 man-hours. Employee B exceeds the prescribed line α by adding paid man-hour 81 to man-hour 80. Therefore, the supplementary man-hour 82 is not added to the employees A and B. Even if employee C adds paid man-hour 81 to actual man-hour 80, since it does not reach the prescribed line α, supplementary man-hour 82 is added. Even if employee D adds the paid man-hour 81 to the actual man-hour 80, the prescribed line α 'is not reached, so the supplementary man-hour 82 is added. The employee E has an actual man-hour 80 of 0, and the paid man-hour 81 alone does not reach the specified line α, so a supplementary man-hour 82 is added. The man-hour graph after the supplement processing is shown in FIG.

  Then, it progresses to step S143 and calculates a personal cost unit price. As shown in FIG. 19, the personal cost unit price α0 is a value obtained by dividing the personal cost of each employee by the total man-hour after the correction processing of each employee. Thus, since the individual cost unit price α0 is calculated as the ratio of the personal cost to the total man-hour after the correction process for each employee, it is possible to suppress variations among employees. In step S144, a common cost unit price per unit time is calculated. As shown in FIG. 20, the common cost unit price α1 is calculated as a value obtained by dividing the common cost total by the total man-hour after the correction process. In this embodiment, the common cost total is the sum of common costs 1 to 3 shown in FIG.

  Next, the unit price of the correction man-hour is obtained in step S145 and step S146. The corrected man-hour is a man-hour obtained by adding the paid man-hour 81 and the supplementary man-hour 82. First, in step S145, a correction cost for each employee is calculated. The correction cost is a cost corresponding to the correction man-hours of each employee. As shown in FIG. 21, a value obtained by adding the individual cost unit price α0 and the common cost unit price α1 is set as a temporary unit price, and a correction cost corresponding to the correction man-hour at the temporary unit price of each employee is calculated. In this embodiment, a value obtained by multiplying the provisional cost and the correction man-hour is calculated as the correction cost for each employee.

  In step S146, the corrected cost unit price α2 is calculated. The corrected cost unit price α2 is a cost per unit working time of the corrected cost, and is a value obtained by dividing the total corrected cost by the total actual man-hour 80 as shown in FIG. Then, it progresses to step S147 and an individual actual unit price is calculated. As shown in FIG. 23, the actual individual unit price is calculated for each employee by the individual cost unit price α0 + common cost unit price α1 + corrected cost unit price α2.

  As described above, the corrected cost unit price α2, which is the same amount, is allocated to all employees as the unit price of the cost corresponding to the man-hour correction. As a result, even if the number of man-hours varies depending on the work, the same amount is equally distributed to all employees, so that the unit price of a specific work with few man-hours is prevented from becoming extremely high. be able to. In addition, the value calculated by multiplying the individual actual unit price of each employee multiplied by the actual man-hour 80 and the total of the individual cost and the common cost of each employee coincide with each other.

  Note that the cost calculation unit 32 functions as an individual artificial number determination unit by step S141 and step S142, the cost calculation unit 32 functions as a personal cost unit price calculation unit by step S143, and the cost calculation unit 32 is shared by step S144. In step S145, the cost calculation unit 32 functions as a corrected cost calculation unit. In step S146, the cost calculation unit 32 functions as a corrected cost unit price calculation unit. In step S147, the cost calculation unit 32 is an individual. It functions as a unit price calculation means.

The figure which shows an example of the hardware constitutions of the cost management system of this invention. The figure which shows an example of work data. The figure which shows an example of profit management data. The flowchart which shows the flow of the process in the profit management process according to business. The figure which shows an example of the profit management table according to business. The flowchart which shows the flow of a process in an actual cost management process. The figure which shows an example of the total data by which the work amount was totaled according to the business regarding the labor cost. The flowchart which shows the flow of the process in the profit-and-loss management process according to department. The figure which shows an example of the work data 50 extracted regarding personnel expenses. The figure which shows an example of the transfer data produced | generated by the total process according to a department. The figure which shows an example of the profit-and-loss management table according to department. The figure which shows the transfer data produced | generated regarding the commission calculation of the operation part. The figure which shows the flow of the total process according to department. (A) is a figure which shows a part of work total data, (b) is a figure which shows an example of a transfer destination table. (A) is a bar graph which shows an example of the personal expense of the employee A-the employee E, (b) is a bar graph which shows an example of a common expense. The flowchart which shows the flow of the process in a personal actual unit price calculation process. A man-hour graph showing the actual man-hours of employee A to employee E. The man-hour graph which the correction process was carried out to the man-hour graph which FIG. 17 shows. The figure which shows how a personal cost unit price is calculated about each of the employee A-the employee E. FIG. The figure which shows how a common cost unit price is calculated. The figure which shows a supplementary expense being calculated about each of the employee A-the employee E. FIG. The figure which shows how a supplementary cost unit price is calculated from a supplementary cost. A bar graph showing individual actual costs calculated for each of employee A to employee E.

Explanation of symbols

1 Cost management system by department 30 Control unit 31 Storage unit 50 Work data 50 'Work total data 51 Cost item code 52 Business code 55 Work amount 60 Revenue management data 73 Transfer destination department 74 Transfer amount 79 Transfer total data 80 Actual man-hour α0 Individual Unit cost α1 Common unit cost α2 Adjusted unit cost

Claims (6)

With regard to a predetermined cost item for recording the work time by the worker as a cost, personal identification information for identifying the worker, department information for identifying the department to which the worker belongs, and work identification information for identifying the work And total work time indicating the total time during which the worker has performed work corresponding to the cost item in the work during a predetermined period,
A transfer destination table in which the business identification information is associated with transfer destination department information indicating a transfer destination department that is a transfer destination of the cost of the business indicated by the business identification information with respect to the cost item;
Storage means for storing
Referring to the work summary data, cost calculating means for calculating a cost related to the work summary data from the unit price associated with the total work time and the predetermined cost item;
The own department processing means for storing the cost calculated by the cost calculation means in the storage means in association with the belonging department information as the cost of the department indicated by the belonging department information;
With reference to the transfer destination table, transfer destination specifying means for specifying transfer destination department information associated with the work identification information of the work summary data;
A transfer destination determination means for determining whether the department indicated by the transfer destination department information specified by the transfer destination specifying means and the department indicated by the department information of the work summary data are equal;
When it is determined by the transfer destination determination means that they are not equal, the cost calculated by the cost calculation means is associated with the department information and the transfer destination department information as a transfer amount to be transferred to the transfer destination department. Transfer means stored in the storage means,
A departmental cost management system characterized by comprising:   2. The departmental cost management system according to claim 1, further comprising a transfer destination processing unit that processes the transfer amount as a cost of the transfer destination department.   The departmental cost management system according to claim 1 or 2, wherein the cost item is a labor cost. With regard to a predetermined cost item for recording the work time by the worker as a cost, personal identification information for identifying the worker, department information for identifying the department to which the worker belongs, and work identification information for identifying the work And total work time indicating the total time during which the worker has performed work corresponding to the cost item in the work during a predetermined period,
A storage unit that stores the business identification information and a transfer destination table in which transfer destination department information indicating a transfer destination department that is a transfer destination of the cost of the business indicated by the business identification information with respect to the cost item is associated with the cost item A program for causing a computer having
The computer,
Referring to the work summary data, cost calculating means for calculating a cost related to the work summary data from the unit price associated with the total work time and the predetermined cost item;
The own department processing means for storing the cost calculated by the cost calculation means in the storage means in association with the belonging department information as the cost of the department indicated by the belonging department information;
With reference to the transfer destination table, transfer destination specifying means for specifying transfer destination department information associated with the work identification information of the work summary data;
A transfer destination determination means for determining whether the information indicated by the transfer destination department information specified by the transfer destination specifying means is equal to the department indicated by the department information of the work summary data;
When it is determined by the transfer destination determination means that they are not equal, the cost calculated by the cost calculation means is associated with the department information and the transfer destination department information as a transfer amount to be transferred to the transfer destination department. As the transfer means stored in the storage means,
A program characterized by functioning.   The program according to claim 4, wherein the program further causes the computer to function as a transfer destination processing unit that processes the transfer amount as a cost of the transfer destination department.   6. The program according to claim 4, wherein the cost item is a labor cost.

Images