JP2013114503A - Cost price calculation device - Google Patents

Abstract

PROBLEM TO BE SOLVED: To construct a cost price calculation system capable of accurately identifying the generation cause of a cost price at a low cost.SOLUTION: A cost price calculation device according to the present invention acquires a result of detecting that a worker and a work object are involved as facing data, and identifies the work executed by the worker on the basis of the facing data and correspondence data describing the correspondence of the work object and a work item.

Description

  The present invention relates to a technique for detecting a worker's behavior and calculating a work cost based on the detection result.

  Today, the global competitive environment is becoming increasingly fierce, and ensuring the accuracy and timeliness of acquisition of cost information in companies is an essential requirement for managers in order to win the tough competition.

  Activity Based Costing (ABC) recognizes the causal relationship between management resources procured by companies (inputs) and their consumption by products and services (outputs) based on "activities" It is a measuring method and theoretically a very good cost calculation method (Patent Document 1, Non-Patent Document 1). However, there is a problem that the calculation is complicated and time-consuming, and it takes a lot of time and labor to update the system. This is because a large-scale review is required every time the system is updated to determine the best driver for every activity. As a specific example, a company that has operated ABC at the company-wide level uses 150 types of activities, assigns costs to 600,000 cost aggregation targets (products and customers), and is on a monthly basis for two years. It is said that more than 2 billion data and estimates were required for operation (Non-patent Document 2). It is said that the high costs required to maintain and operate a system of this scale can no longer be justified.

  Time Driven Activity Based Costing (Time Drive ABC: TDABC) is an improved version of ABC. The main point of this method is to replace the cost driver in ABC with a time equation and allocate the cost based on the time required to perform a certain activity. That is, ABC is different in that “the proportion of each activity in all activity hours” is first determined, whereas “average time per individual activity” is determined first in TDABC. There is no difference between ABC and TDABC in determining these through interviews and interviews. However, since the survey item is the average execution time per unit of each activity, it is claimed that it is easy to answer in interviews and interviews. It is made by the developer (Non-Patent Document 2).

  Nevertheless, activity time estimation is the first step in both ABC and TDABC. Like ABC, this pre-estimation step exists in TDABC, which is a weak point in terms of hindering accuracy and objectivity. ing. This is because in interviews and questionnaires with employees, it is often easy to get arbitraryness, and depending on the employees, the effects of the interview results may be predicted and the answers may be distorted. This has triggered employee doubts about the fairness of cost allocation and has become a factor that hinders the establishment of the system. In addition, due to the nature of using time equations, there is also a vulnerability that when some estimated values are wrong, the influence spreads to other entire estimated values, in other words, a domino effect.

  On the other hand, due to recent advances in sensor technology, the contents of worker's engagement are specified based on wearable sensors such as name tag type sensor nodes, wristwatch type sensor nodes, usage logs of mobile phones, and data measured by other means. The technique which performs is available (patent document 2).

  In Patent Document 2, sensing data, commitment list (documents that describe goals, commitments, and details of work, charge, due date, dependencies with other tasks, status, achievement criteria, etc., determined through meetings and discussions) And by using the correspondence list that defines the correspondence between the sensing data and the items in the commitment list, the type and duration of work that the worker is engaged in are automatically measured, and the measurement result is automatically reflected in the commitment list. It is possible to do. Here, as sensing data, sensing for each worker, sensing of proximity to other workers, voice sensing with a microphone, keyword extraction of a document created / viewed on a PC, and sensor node Includes explicit business designations above.

  By using this sensor technology, the weak points in the estimation of the activity time that the conventional ABC and TDABC had have been eliminated to some extent. This is because it is possible to collect and analyze data objectively and continuously without relying on interviews and questionnaires with employees who tend to be arbitrary. However, although Patent Document 2 requires creation of a list that defines a worker's business goals and contents as a commitment list, a system configuration, data structure, and algorithm for the purpose of cost calculation are not disclosed.

JP 2000-3389 A JP 2007-108813 A

R. Cooper and R.S.Kaplan, “Profit Priorities from Activity-Based Costing, Harvard Business Review”, pp.130-135 (1991) R.S.Kaplan and S.R.Andersen, “Time-Driven Activity-Based Costing-A simpler and More Powerful Path to Higher Profits”, Harvard Business School Press, pp. 6-11 (2007)

  Profit and loss management in many companies is in principle based on traditional cost accounting. For this reason, particularly in the service department, most of the cost is grasped only as “sales expenses and general administrative expenses” such as personnel expenses, and there is a problem that the cause of the cost cannot be grasped only by the information. There is a possibility that this problem can be solved by introducing ABC that grasps the cause of cost generation for each activity, but the construction of the ABC system requires a large amount of investment, and it is further maintained and corrected. Since it is difficult to add, the examination is not progressing.

  The present invention has been made in view of the above problems, and an object of the present invention is to construct a cost calculation system that can accurately specify the cause of cost generation at low cost.

  The cost calculation apparatus according to the present invention acquires the result of detecting that the worker and the work target are involved as face-to-face data, and the correspondence data describing the correspondence between the face-to-face data and the work target and the work item. Based on this, the work performed by the worker is identified.

  According to the cost calculation apparatus according to the present invention, by acquiring the face-to-face data using a detection unit such as a sensor, the work substantially performed by the worker can be accurately identified with a simple configuration. Further, ABC can be realized at low cost based on the specified work item.

It is a figure which shows the system element of the cost calculation system which concerns on Embodiment 1. FIG. It is a figure which shows the system configuration | structure of the cost calculation system which concerns on Embodiment 1. FIG. It is a figure which shows the structure of a personnel table 310, and an example of data. It is a figure which shows the structure of a department table 410, and a data example. It is a figure which shows the structure and data example of the organization system table. It is a figure which shows the structure and data example of the work ID table 610. It is a figure which shows the structure and data example of a place table. It is a figure which shows the structure of a system screen table 810, and a data example. It is a figure which shows the structural example of the personnel facing time matrix. It is a figure which shows the structural example of the place stay time matrix 1020. FIG. It is a figure which shows the structural example of the system screen stay time matrix 1110. FIG. It is a figure which shows the structural example of the network 1210 of a person facing. It is a figure which shows the structural example of the personnel table 310 which added the result of estimating work ID which is substantially concerned. It is a flowchart explaining the process which estimates work ID with which each worker is substantially involved based on the personnel-facing network 1210. It is a figure which shows the structural example of the network 1510 of a person facing and place stay. FIG. 10 is a flowchart for explaining processing for estimating a work ID that each worker is substantially involved based on a network 1510 of person-to-face / place-stay. It is a figure which shows the structural example of the network 1710 of personnel facing and a place / system stay. FIG. 10 is a flowchart for explaining processing for estimating a work ID that each worker is substantially involved based on a network 1710 of personnel facing / location / system stay. It is a figure explaining the concept of the traditional cost calculation for the window work in a certain city hall C. FIG. It is a figure explaining the cost calculation method based on the concept of activity-based cost calculation (ABC), especially the concept of time-driven activity-based cost calculation (TDABC). It is a figure explaining the cost calculation method using the concept of the cost calculation by SDABC using the cost calculation system which concerns on this invention. It is a figure which shows the example which displays on the screen the result of having analyzed "how to use personal time." It is a figure which shows the example which displays on the screen the result of having analyzed "the face-to-face communication situation". It is a figure explaining the flow which calculates the concentration, the activity, and the aggressiveness with respect to the operation | work of each employee using SDABC. It is a figure which illustrates the result of having classified a worker's action pattern using the function of SDABC. It is an example of a screen when the system is applied to a business record. It is a figure which shows the example of the data which put together work ID (business) in which an individual is involved, and was time-sequentially shaped as a matrix.

  Hereinafter, an outline of an embodiment of the present invention will be described first, and then a specific embodiment will be described with reference to the drawings.

<Outline of Embodiment of the Present Invention>
In recent years, sensors capable of measuring information such as the position and acceleration of a person or an object have been developed and can be obtained in large quantities. The present invention integrates human information obtained by attaching this sensor to an employee and information of a core business system (Enterprise Resource Planning: ERP) and numerically processes them, thereby reducing running costs and reducing human costs. To provide a cost management system for realizing a profit and loss management system that can easily cope with changes in sales. It also provides an analysis method for profit and loss management, which helps to improve profit and loss management.

  ABC stipulates that activity is not the output of products, but the activity is the true source of cost generation that consumes management resources. It is a costing procedure to try to grasp in relation to the above activities. ABC originated from the business world and is said to have been introduced for the first time in the 1960s. Costs were thought to be largely determined at the planning, development, and design stage of the product long before it occurred, but the initial activity cost analysis by ABC found that costs were not classified according to their location. Rather, it focused on individual activities that generate costs, and in particular, aimed at grasping the results of interdependent decision-making within the company and helping improve performance.

  In parallel with the earlier efforts using ABC, new costing methods similar to ABC developed from the 1970s to the 1980s. However, this new costing method tends to be a calculation method that mainly targets the allocation of manufacturing overhead in order to calculate more accurate product costs. Attempts to avoid the computational distortions caused by this arbitrary allocation of overhead and common costs are a challenge that cost accounting has consistently had up to now. ABC was therefore accepted in the business world in the 1990s.

  In ABC, homogenous activities are identified and classified, and the sum is called an activity center. This activity center also functions as a cost pool where costs of homogeneous activities are aggregated. In order to tabulate this cost pool, it is necessary to have a variable that explains how the activity consumes management resources.This explanatory variable is a factor that regulates the generation of costs. Call. Furthermore, a cost driver for adding management resources to a cost pool is usually called a resource driver. In addition, a cost driver for assigning the cost once aggregated in the cost pool to each product or service is called an activity driver.

  Many admit that ABC has excellent properties, but what about ABC's previous introductions? For example, in Japan, companies in the 1990s conducted ABC on a trial basis. While useful information was found to be available, the system construction and data processing loads were far beyond expectations and the application of ABC was limited to limited research purposes. From this case, it can be seen that the operational cost of ABC was a problem.

  In addition, there are companies that abandoned the continuous operation of ABC after the introduction of ABC. The reason for this is that the organizational members are distrusted by the fact that a reduction in costs did not necessarily lead to an increase in profit margins, and that there was a large difference in allocation results due to the influence of one business unit. The reason for this is that it has developed into systematic resistance. This example shows that transparency and fairness in ABC operations were problems.

  In addition, there are companies that have abandoned the ABC / ABM introduced in the group companies and introduced throughput accounting instead. Although throughput accounting is not mentioned here, it seems that there is an advantage that the calculation process is simpler than that of ABC.

  As mentioned above, the introduction of ABC in the manufacturing industry has not progressed so much. Reasons for this include high operating costs, transparency / fairness, and complexity of the calculation process. Then, what about the introduction example in the service industry that seems to have a large proportion of manufacturing overhead? In Japan, many of the introduction cases are service industries including local governments, so it is considered that there is a considerable need. Moreover, the cost improvement effect will be even greater if not only a more precise grasp of the manufacturing overhead but also the direct cost of the manufacturing overhead is taken into consideration. Therefore, in this service industry, introduction can be promoted if the obstruction factors inherent in ABC can be resolved.

  What are the obstruction factors inherent in ABC? It is said that the construction of the ABC system requires a large amount of investment, and further, it is difficult to maintain and modify the system (Non-patent Document 2). In addition, ABC developers have proposed TDABC, which is a simpler version of previous ABC. The existing ABC has a two-stage process. In the first stage, the overhead cost is tabulated for each activity in the cost pool, and then in the second stage, the cost is tracked from this cost pool to the product. On the other hand, TDABC assigns overhead costs directly to products. In other words, the two steps in ABC are simplified to one step in TDABC to simplify the calculation.

  Certainly, the two steps in ABC have been simplified to one step in TDABC, but complicated procedures such as questionnaires, interviews, and behavior observations that have become problematic in ABC still remain in TDABC. On the other hand, in TDABC, the cost of each activity is not analyzed in detail. In other words, if the department is the same, the detailed analysis of the cost of each activity is based on the assumption that it is similar to the content of the activity. It can be said that is omitted. In addition, the idea that forms the basis of TDABC, which gathers all activity data in time, is thought to be the same as the operating level in traditional standard cost accounting, and it is particularly novel in research. It can also be said that the ancestors are collars.

  In this way, TDABC must be said to be one step backward from the perspective of promoting the refinement of cost accounting that ABC has originally aimed at, and in terms of cost performance, questionnaires, interviews and behavior observation It is not satisfactory because it requires complicated procedures. The main point of the present invention is to solve the problems of ABC and TDABC by using sensor technology, that is, high operation cost, transparency / fairness, and complexity of calculation process. This should be called Sensor Driven ABC (SDABC).

  Another main point of the present invention is that the individual is different from the pre-registered work due to the multi-dimensionalization of command and command system by the introduction of the recent matrix organization and the progress of multi-skilled manufacturing in the production line. It is intended to better cope with the fact that many people are engaged. In other words, when ABC or TDABC is applied to a business as it is, the problem that cost calculation distortion caused by engaging in a business different from the business registered in advance cannot be avoided.

  Summarizing the above, the object of the present invention is to perform running by fusing human information obtained by attaching a sensor to an employee and information of an enterprise resource planning (ERP) system. It is to provide an IT system for realizing a profit and loss management system that is low in cost and can easily cope with a change of people. It also provides an analysis method for profit and loss management and helps improve profit and loss management. In addition, since information from the worker is acquired and utilized mainly for matters necessary for allocation calculation in cost accounting, for example, work ID related information, there is no privacy problem. For this reason, it is considered that an understanding of the organization personnel for attaching the sensor is easily obtained. And it can cope with the multi-dimensionalization of the command and command system by the introduction of the recent matrix organization and the progress of multi-functioning in the production line.

  To achieve the above objective, the present invention integrates and analyzes data from sensors and ERP systems. More specifically, the problem can be solved by specifying the work ID (work) in which a person belonging to an organization such as a staff member or employee is substantially involved using data derived from the sensor and the ERP system. .

  In order to cope with distortions in cost accounting caused by engaging in operations different from those registered in advance, the activities of each person, which is the smallest unit of activity, are performed together with who and when. It is desirable to solve the problem by specifying whether or not the work ID is based on the information of the face-to-face partner.

  In the present specification, the work ID refers to an identifier that identifies a minimum work unit for collecting costs for cost calculation regardless of a cost calculation method (individual, general, grouped, etc.). Work with the same work ID is basically a work that belongs to the same section (for example, accounting section, general affairs section) or is associated with the same product / service. It is a business unit that should be handled as the same business.

  As a sensor used in this system, for example, the sensor described in Patent Document 2 can be used, but is not limited thereto. As long as it is a detection method that can detect that the worker is involved in the work target, the mounting method is not limited.

  In addition to the above, as a sensor used in the present system, an RFID (Radio Frequency Identification), an IC tag or an acceleration sensor can be considered as an example of the RFID. Also, from the viewpoint of data acquisition, it is conceivable to grasp and analyze the exchange of e-mails between workers, visualize the connection and frequency by graph expression, etc., and use it as a judgment material for organizational modification. As the income method of time series data of person-to-person communication other than e-mail, data on telephone call records, business partners and business trip expenses can be considered.

  By using one of these detection methods, narrow-faceted face-to-face data (data related to situations where a person and a person meet directly and dodge a conversation) and broad-faceted face-to-face data (communication such as email or telephone between a person and a person) The data regarding the situation of fending off conversations when they are remote from each other using the means can be acquired and analyzed. Hereinafter, the term “face-to-face data” in the present specification includes both the meaning of face-to-face data in a narrow sense and the face-to-face data in a broad sense. However, in the description of the embodiment (described later), the confronting data in a narrow sense is described as confronting data for convenience of explanation.

  In addition to “person-to-person”, “person-to-place” means staying in a certain place, and “viewing and working” on a screen when a person is logged into an IT system. It can also be expanded as a phenomenon of “facing the system”. When thinking in this way, it can be said that “face-to-face contact between a person and a place” by a sensor attached to a person and a sensor attached to a place can be acquired. If the access log of the IT system records which user has accessed which screen and how much, it can be said that analyzing the access log is acquiring “person-system contact” data. . Therefore, in the present specification, these face-to-face data are also included in the face-to-face data in a narrow sense or broad sense.

  The ERP system described in this specification is integrated from the viewpoint of effectively utilizing all management resources in the enterprise such as production, sales, inventory, purchasing, logistics, accounting, personnel / salary, etc. It refers to a series of IT systems that can be used for efficient management activities by managing them optimally and allocating and distributing them optimally. More specifically, it is an integrated system that includes a production system, a sales system, an inventory system, a purchasing system, a distribution system, an accounting system, and a personnel / salary system as subsystems. Since the scale of investment in the IT system varies depending on the size of the company, there may be an example of an accounting system in an extreme case, but such a case is also included in the ERP system in the present specification.

  By analyzing face-to-face data in a narrow sense or broad sense, an individual communicates with which person, how much stays in which place, and which one stays in a certain period (day, week, month) You can see how much access you have to the system. If time is taken as a reference here, it can be seen that, for example, a certain individual A communicates with another person B, C, D in a time distribution of 5: 3: 2 in a certain period.

  The cost accounting system may have work IDs that A, B, C, and D are originally responsible for as prescribed data. For example, A is engaged in work ID 1, B is engaged in work ID 1 and 2, C is engaged in work IDs 1, 3, and 4, and D is engaged in work IDs 2 and 3 as prescribed data. Assume. If there is no invention described in the present specification, the cost for A is charged or allocated to the product linked to the work ID 1 in accordance with the prescribed data in the cost calculation. The same applies to B, C, and D. However, when B, C, and D5: 3: 2 are communicating as described above, A may be involved in work IDs 2, 3, and 4 in addition to work ID 1. I can ask. If no other information is available, it is possible to estimate the work ID in which A is substantially involved by performing a proportional calculation based on the work ID.

  In ABC and TDABC, activities that each worker is substantially involved in are grasped by interviews and questionnaires, but this is a technique that relies on subjectivity, and therefore has certain limitations in terms of accuracy and completeness. On the other hand, in the present invention, by acquiring sensor information that is an objective technique, it is possible to improve the accuracy and completeness and reduce the labor of collecting daily data. Then, by using the present invention, by adding a work ID that is not prescribed in advance but is substantially involved by the worker to the prescribed data, the problem of ABC and TDABC is solved, and the transparency is high. Cost accounting that reflects the actual situation can be realized.

  One advantage of using face-to-face data is that it makes it easier to allocate costs for common departments (general affairs, accounting, etc.). The cost of the common department is treated as one department each in the ordinary departmental profit and loss calculation, and the expenses incurred in that department are allocated based on static information such as the number of employees. It is customary to apply. According to the present invention, the information on how each person in the common department communicates with the person in the other department and the information on the work ID in which the person in the other department is involved are combined in real time. Thus, the actual business situation that changes from moment to moment can be dynamically reproduced to reflect the actual situation well, and cost accounting with high transparency can be realized.

  By analyzing face-to-face data in a narrow sense or broad sense, it is possible to grasp how people face each other (or people and places, people and systems) as time-series data from moment to moment. Thereafter, it is possible to estimate which work ID a worker belongs to at a certain moment by associating work IDs related to the person (or place, system) that is the person to be met. Keeping such estimation results as records (logs) continuously, for example, strengthening internal controls, detecting fraud, insider trading, etc. in departments that manage important funds and assets such as financial institutions It is also possible to use this for post-verification.

  The effects of the present invention can be summarized in the following three stages. Using the sensor, (1) the work ID that the person is actually engaged with can be estimated with high accuracy based on the work ID of the person to be met. Thereby, (2) ABC can be practically used. Thereby, (3) business improvement by activity standard management (ABM) and activity standard budget (ABB) can be realized continuously and in a wide range including overseas bases.

  Based on the work ID of the face-to-face partner, the work ID that the person is actually engaged in is estimated with high accuracy, resulting in distortion of cost calculation caused by engaging in a work different from the work registered in advance. Yes. By specifying when and with whom each person is working, ABC can be operated practically.

  ABC and TDABC are cost accounting methods, but there is activity based management (ABM) as a concept that broadens the methods of ABC and TDABC to the entire management. ABM goes beyond cost management and seeks to continually improve organizational performance to increase customer satisfaction. In other words, ABM covers almost the entire area of management accounting, not just the ABC framework of the conventional allocation calculation of manufacturing overhead. ABM will clarify the management resources that have been invested to maintain existing capacity but have not been utilized, and remove the non-value-added activities that caused it. In order to effectively implement ABM, the concept of activity based budgeting (ABB) can be considered from the viewpoint that elaboration of budget formulation and analysis of the difference between the actual value and the budget value are required.

  By utilizing the analysis result using the sensor in the ABM or ABB as in the present invention, the head office department can grasp the situation of geographically remote business bases such as branches in each country in a global company. Appropriate cost management can be realized because of excellent quantitativeness. In addition, the cost of the person can be estimated based on the cost information of the communication partner. Also, even if the work ID is not specified, or belongs to a common department, the work is not standardized, and the work ID for personnel or organization is unknown, the work ID (work) is automatically determined from the information of the person in person. Can be assigned.

  ABMs can be divided into business ABMs and strategic ABMs based on the difference in target. Business ABM aims to increase efficiency and reduce cost of activities through daily continuous improvement activities. In other words, in order to reduce the resources consumed by activities as much as possible and achieve the purpose of the activities, elimination of unnecessary activities that do not bring value and reorganization of activities become the central issues. In contrast, strategic ABM aims to reorganize activities strategically to increase profitability. The main issues are production and sales measures other than daily improvement activities, product design, and exploration of fundamental measures for customers and suppliers. Business ABM aims for short-term improvement, and strategic ABM aims for medium- and long-term improvement.

  Whether it is a business ABM or a strategic ABM, in order for ABM to be properly implemented, the necessary information is appropriately measured by means of ABC and other methods, and information is provided to managers and employees so that it can be used at any time. It is assumed that it is published in Only when information is made public can managers and employees understand the appropriateness of behavior and can build cooperative relationships through information sharing. At this time, by reducing the subjective process of questionnaires and interviews as much as possible and publishing information based on objective data such as sensors, the fairness of managers and employees can be fostered. Therefore, it is considered that employee cooperation is easy to obtain.

  In recent years, supply chain management that takes into account not only our own companies but also other companies has become one source of competitive advantage. If ABC is used for purchasing management, the costs for each supplier and each activity in the supply chain will be clarified. This will reveal the potential for cost reductions and how the cost reduction activities should be shared between the supplier and the company. Use ABC to evaluate suppliers. ABM is also effective for sales channel management and customer management. This is because when ABC is used, the cost for each activity in the sales channel is calculated. As a result, the activities that can reduce costs for each sales channel and the amount of reduction when they are implemented are clarified. In recent years, it has become particularly important to clarify how much costs are generated by activities that increase customer value, such as technical support for products and service improvements, and that they lead to profits. Product value is also determined as a service, and the number of products and services provided to customers is increasing. Therefore, cost analysis using ABC and reasonable prices based on it Decisions are important. According to the present invention, cost data excellent in transparency and quantitativeness, which is the basis of the above, can be provided relatively easily.

  In the description of the present specification, it will be referred to as performing the activity standard management (ABM) using the cost calculation information obtained by the sensor driven activity standard cost calculation (SDABC) of the present invention. .

  Consider the advantages of applying SDABM to the service industry. The first advantage of introducing SDABM is that the cost generation process can be tracked continuously and objectively by determining the cost of service through activity. With traditional cost accounting, many of the costs in the service industry are only understood as overhead costs and as “selling and general administrative expenses” items such as personnel expenses. I can't figure out what happened. The second advantage is that the service industry has different requirements for each customer, and the required activities differ accordingly, so analysis by customer and customer segment is important. This requires analysis of customer profitability, but the problem with traditional costing is not knowing which part of which cost was used for which customer. Only when SDABM is introduced will customer profitability analysis be continuously and objectively possible. The third advantage is that in the service industry, overhead costs and fixed costs increase, but the analysis of fixed costs becomes stricter by using SDABM. For example, by using SDABC to calculate contribution profits, the classification of fixed costs has become more precise, and what has been classified as fixed costs in relation to the operating level changes depending on other cost drivers. Can be considered. It is also important information for facility decision-making to identify which resources of the fixed cost are unused, which resources are fully used, and which resources are most likely to be used. become. With the SDABM of the present invention, the advantages of such ABM can be obtained continuously, objectively, inexpensively and easily.

  The outline of the embodiment of the present invention has been described above. Hereinafter, specific embodiments will be described with reference to the drawings.

<Embodiment 1>
FIG. 1 is a diagram showing system elements of a cost calculation system according to Embodiment 1 of the present invention. The leftmost column in FIG. 1 is a data acquisition source (sensor system and ERP system) 101. The second column from the left end of FIG. 1 is the primary data 102 obtained from the sensor system and the ERP system 101. The third column from the left end of FIG. 1 is data 103 obtained by processing the primary data 102 into a matrix format. The fourth column from the left end of FIG. 1 is processed data (network) 104 that is additionally processed into a network format based on the processed data (matrix) 103.

  The cost calculating apparatus 200 described later calculates a work ID 105 in which each person is substantially engaged based on the machining data (network) 104. In the conventional cost calculation, cost calculation (allocation calculation) is performed using the work ID 109 defined for each person in advance at the budget stage or the like, whereas in the present invention, from various data acquisition sources 101 Based on the collected data, it is possible to estimate the work ID 105 in which each person is substantially engaged, and to perform more precisely than cost calculation (allocation calculation) using the estimation result. Further, by using the sensor system and the ERP system as data acquisition sources, data necessary for cost calculation can be continuously collected objectively and with little effort.

  When the memory function is present in the facing sensor, the work ID data can be stored in the facing sensor. The merit of storing the work ID data in the face-to-face sensor is that the frequency of calling the work ID data is reduced, thereby simplifying the system configuration and reducing the data transmission amount. Only the work ID data 109 defined in advance may be stored in the face-to-face sensor (dotted arrow connecting 109 to 101 in FIG. 1). In addition, the estimation result of the work ID 105 that is substantially engaged, which will be described later, may be stored (overwritten or written together) in the facing sensor (dotted arrow connecting 105 to 101 in FIG. 1).

  The data acquisition source 101 includes a sensor system and an ERP system. The sensor system is, for example, a face-to-face sensor (person vs. person) such as each person wearing a name tag type sensor on his chest, infrared communication between a sensor attached to each person and a beacon fixed or temporarily installed at a certain location. There are location sensors (people vs places). Examples of the ERP system include a procurement system, a production system, a distribution system, a sales system, an accounting system, and a personnel / salary system. Among the subsystems constituting the ERP system, for example, data such as personnel / cost data and job system / department data related to cost calculation can be acquired from a part of the personnel / salary system. Further, for example, data relating to direct costs or indirect costs such as engagement work ID data (regulated data) related to cost calculation can be acquired from a part of the accounting system. In addition, it is obtained from the procurement, production, logistics, sales, accounting, personnel / pay system, for example in the form of access log, who logged in to the ERP system and what screen was accessed. By performing analysis, it is possible to know who has worked for what time and what kind of work on the IT system, which can be used for cost calculation.

  Face-to-face data can be acquired in time series from the face-to-face sensor. Location data can be acquired in time series from the location sensor. The location data, that is, where the beacons that are fixed or temporarily installed in the location are specifically located is not necessarily data handled by the ERP system, so it is considered that it is necessary to construct data separately. However, in the present invention, the location sensor and location data are not necessarily required.

  By collecting the face-to-face data acquired in time series for a certain period (day, week, month, etc.), a person-to-face time matrix 920 for a certain period can be created. The place stay time matrix 1020 for a given period can be created by counting the place stay data acquired in time series for a given period (day, week, month, etc.). By analyzing the access log to the ERP system in time series and totaling for a certain period (day, week, month, etc.), a system screen staying time matrix 1110 for a certain period can be created.

  Personnel face-to-face matrix 920 for a certain period, personnel / cost data acquired from a part of the personnel / salary system, job system / department data, and work ID data (regulated data) acquired from a part of the accounting system Can be used to create a person-to-person network 1210. In addition, the network 1510 for meeting people and staying at places can be created using the network 1210 for meeting people and the place-stay time matrix for a certain period of time. Furthermore, a network 1710 for personnel facing / location / system stay can be created using the network 1510 for personnel facing / location stay and a system screen staying time matrix for a certain period of time. By using an algorithm 1420, 1610 or 1810 described later, it is possible to obtain an estimation result of the work ID 105 in which each person is substantially engaged, that is, engaged work ID data (substantial data).

  Cost calculation, which is a process of calculating by using this engagement work ID data (actual data), for example, in the cost calculation framework of ABC, TDABC, especially the SDABC of the present invention (activity classification → multiplying time unit price → cost amount calculation) The function 106 can calculate the cost amount 107 for each individual or organization in the calculation target period. This cost amount is written in, for example, an accounting system of the ERP system, and the information of the ERP system is updated each time.

  In the cost calculation function 106, the process of human activity classification is a process of classifying the activities of each person using the sensor acceleration information 108, and ABC and TDABC are determined by the method described later in FIGS. This is a process required when the subjective activity classification, which is one of the disadvantages, has the objective activity classification using the sensor information by SDABC. However, the process of human activity classification is not essential as shown in FIG. 1, and the cost calculation function can be made to function without going through this process.

  FIG. 2 is a diagram showing a system configuration of the cost calculation system according to the first embodiment. The upper left sensor group and the upper right ERP system device group in FIG. 2 are device groups corresponding to the data acquisition source (sensor system and ERP system) 101 described in FIG. The hardware configuration in the lower right part of FIG. 2 is hardware that executes other parts than 101 in FIG.

  2 includes, for example, a name tag type sensor 201, an RFID 202, an infrared sensor 203, an acceleration sensor 204, and the like. A name tag type sensor is a sensor having a compact shape of length (several centimeters) x width (several centimeters) x thickness (several millimeters to centimeters) of a name tag that each person puts on the chest. The sensor 205 is mounted with an acceleration, temperature, and infrared sensor. The name tag type sensor 201 may be provided with a memory function to store work ID data. For example, data can be transmitted from these sensors to the wireless transmission / reception unit 206 via wireless, and the data can be transferred to the communication device 216 via the Internet 207, for example.

  2 includes a system terminal 208, a printer / FAX 209, an application server 210, a branch office, a subsidiary, and an affiliated company system 211. Data of the core business system (ERP system) in FIG. 1 is transferred from these system device groups to the communication device 216 via the Internet network 207, for example.

  The cost calculation apparatus 200 constituting the main part of the present invention includes a display device 214 such as a display, an input device 215 such as a keyboard and a mouse, a communication device 216, a CPU (Central Processing Unit) 217, a memory 218, and a hard disk 224, for example. It consists of data and calculation program group developed in Note that data once transferred from the sensor group or ERP system device group and processed data thereof, and data such as intermediate files being calculated are stored by the data management server 213 and the data backup 212. The reason for this is to reduce the amount of communication through the Internet network 207 as much as possible and to store data twice (back up).

  The data group developed on the hard disk 224 includes meeting stay data 219, access log data 220, work ID table 610, acceleration data 222, cost data 223, master data 232, and the like. The calculation program group 225 expanded on the hard disk 224 includes, in order of execution, a data reading program 226, a matrix calculation program 227, a network analysis program 228, an acceleration information analysis program 229, a cost allocation calculation program 230, and A cost calculation result output program 231 is included. In the following, for convenience of explanation, the above-mentioned program may be used as an operation subject, but it is added that the CPU 217 actually executes these programs.

  The functions of each of the above programs can be configured using hardware such as a circuit device that realizes similar functions. In the following description, it is assumed that these are implemented as programs.

  The “meeting data acquisition unit” in the present invention corresponds to the data reading program 226. The “corresponding relationship acquisition unit” corresponds to the matrix calculation program 227. The “work specifying unit” corresponds to the network analysis program 228. The “cost calculation unit” corresponds to the cost allocation calculation program 230.

  As described above, the standard ABC is a concept developed mainly as a method for improving the production overhead allocation. For this reason, ABC has been used mainly as a product cost determination and business improvement method in the manufacturing industry. The shift to high-mix low-volume production has progressed, and the ratio of manufacturing overhead to the manufacturing cost has increased, so there is a great merit for management in the effect of improving the allocation of manufacturing overhead by ABC. However, the criticism of the manufacturing industry, “ABC is complicated and costly to introduce,” “It has only refined the allocation of manufacturing overhead, and the basics are the same as traditional costing.” It is also true that they are asked. In the manufacturing industry, it is required to develop to ABM / ABB by making the best use of the merits of ABC, and to simplify and reduce the introduction and operation costs.

  On the other hand, in recent years, it has also been introduced into the service industry centered on the financial industry, and the movement of introducing ABC in local governments is also being studied as part of it. Nowadays, the efficiency and economics of administrative services are regarded as important in the social situation where local finances deteriorate and demand for administrative services expands. In the local government, it is considered effective to introduce the ABC concept in order to accurately grasp the cost of the administrative service and realize a more efficient business flow. However, while private enterprises focus on gaining profits, local governments focus on meeting the needs of local residents. For this reason, local governments do not have the concepts of product sales and costs, but instead focus on the concepts of improving administrative services and understanding administrative costs.

  It is considered useful to organize the purpose of this system in private companies and public companies (including local governments) before entering into specific explanations (traditional costing and ABC purposes are also the same in principle) Is considered). If the reward / effect of achieving this objective exceeds the introduction / operation cost of cost accounting, the use of this system will be promoted in each company / organization. Here, the purpose of this system is considered in two axes, namely, the direction of utilization of analysis results (external or internal) and the analysis application range (partial or total).

  The purpose of ABC in private companies is: 1. Product cost reduction (direction of analysis results utilization: internal, analysis application scope: partial) Product price determination (direction of analysis results utilization: external, analysis scope: part) Optimal resource allocation (direction of analysis results: internal, scope of analysis: overall) It can be organized into four categories: preparation of financial statements (direction of analysis results utilization: external, analysis application scope: overall).

  The purpose of ABC in public enterprises is: Cost reduction (direction of analysis results utilization: internal, analysis application scope: partial), 2. 2. Explanation of burden (Direction of utilization of analysis results: external, scope of application of analysis: part) Optimal resource allocation (direction of analysis results: internal, scope of analysis: overall) It can be organized into four categories: information provision (direction of analysis result utilization: external, analysis application scope: overall).

  The purpose of these objectives may increase in the future in the context of intensifying global competition in the global environment for private companies and the growing debate over the review of tax and administrative services for public companies. There is no reduction, and the social and public benefits for both private and public enterprises are considered to be significant due to the effect of simplifying ABC and reducing introduction and operation costs with this system.

  3 to 18 are diagrams for explaining a specific configuration and operation example of the cost calculating apparatus 200. FIG. Specifically, from the data of a sensor attached to an employee, if the employee is engaged, and if there are multiple such duties, obtain the activity ratio for each employee's duties. An example is shown. By determining the activity ratio with high accuracy, it is possible to accurately allocate the labor cost related to the employee for each job. As described above, the work ID refers to a unit that is subject to direct cost allocation or allocation at the company. For example, it refers to a unit in which work having similar properties among work constituting a manufacturing process of a product is one, and is a target of budget management. In the specification of the present application, the “work ID” indicating the type of work is simply indicated by a number (for example, 1, 2, 3,...).

  FIGS. 3 to 18 show an example in which the work ID in which the employee 1 is engaged and the activity ratio in each work ID are obtained. It is stipulated that employee 1 is engaged in work ID 13 on the budget. Therefore, in the conventional traditional cost calculation, the labor cost of the employee 1 is all allocated to the work ID 13. However, in the following example, although it is not defined, in the process of obtaining the work ID that the employee 1 is substantially involved, it is temporarily unknown in the process of obtaining the work ID in a transient or pseudo manner (denoted by “?”). The work ID that the employee 1 is engaged in and the activity ratio are estimated using this system, and comparison with the work ID on the budget is attempted. By using the present system to obtain work IDs that are practically engaged in the same manner for employees of the organization, it is possible to compare the budget with the actual results.

  FIG. 3 is a diagram illustrating a configuration of the personnel table 310 and data examples. The personnel table 310 is a data table included in the master data 232 and describes work IDs that all employees are engaged in.

  The personnel table 310 includes a personnel code 301, a department code 302, an office code 303, and a work ID (specified value) 305 defined in advance (the item 304 holds other arbitrary information). For example, employee 1 has a personnel code of 1, a department code of 14, and an office code of 8. The prescribed work ID that the employee 1 is engaged in is 13. However, the work ID of 13 is defined in advance for reasons such as budgeting, and the work ID actually engaged by the employee 1 may be different. Therefore, the cost calculation apparatus 200 estimates the work ID that each employee is substantially involved in and adds it to the table.

  FIG. 4 is a diagram showing a configuration of the department table 410 and data examples. The department table 410 is a data table included in the master data 232, and describes the correspondence between the department code 302 and the work ID associated with the department.

  The department table 410 has a department code 401, a company name 402, a business office name 403, a department name 404, and a department-related work ID 406 (the item 405 holds other arbitrary information). The department code 401 corresponds to the department code 302. The department related work ID 406 holds a list of work IDs related to the department specified by the department code 401. Specifically, it is a set of work IDs of personnel belonging to the department.

  FIG. 5 is a diagram illustrating a configuration of the office table 510 and an example of data. The office table 510 is a data table included in the master data 232 and describes the correspondence between the office code 303 and its position hierarchy. The office table 510 has an office code 501, a position name 502, and a position hierarchy 504 (the item 503 holds other arbitrary information). The position rank 504 is described as an ascending number with the top layer being 1. By combining the personnel table 310 and the job system table 510, the hierarchical relationship in the position of each employee can be grasped.

  FIG. 6 is a diagram illustrating a configuration of the work ID table 610 and a data example. The work ID table 610 describes the correspondence between work IDs, work places and product names related to the work IDs. The work ID table 610 includes a work ID 601, a work ID name 602, a work ID related establishment name 603, and a work ID related product name 605 (the item 604 holds other arbitrary information).

  The work ID-related business name 603 and the work ID-related product name 605 are the work IDs and the business offices and products related to each work ID so that the final product cost can be aggregated based on the cost grasped for each work ID. Are associated with each other.

  FIG. 7 is a diagram illustrating the configuration of the location table 710 and data examples. The place table 710 is a data table included in the master data 232 and describes the correspondence between the work place and the department code 401 related thereto.

  The location table 710 includes a location code 701, a location name 702, a business location name 703, and a location-related department code 705 (the item 704 holds other arbitrary information). The location-related department code 705 is a set of department codes 401 of departments that normally use the places (rooms, structures, etc.) designated by the place codes 701 to 703. By combining the department-related work ID 406 and the place table 710 of the department table 410, the work ID that is the activity target of the employee belonging to the department that normally uses the place (room, structure, etc.) is linked. That is, the work place and the work ID are associated with each other.

  FIG. 8 is a diagram illustrating a configuration of the system screen table 810 and a data example. The system screen table 810 is a data table included in the master data 232, and describes a correspondence relationship between a screen provided by the system 211 and a work ID related to the screen.

  The system screen table 810 includes a screen code 801, a system screen name 802, a system name 803, and a related work ID 805 (the item 804 holds other arbitrary information). A screen code 801 is an identifier of a screen provided by the system 211. The related work ID 805 is a set of work IDs of tasks that use the screen identified by the screen code 801. With the related work ID 805, the screen of the system 211 and the work ID are linked.

  FIG. 9 is a diagram illustrating a configuration example of the personnel facing time matrix 920. The personnel facing time matrix 920 is a matrix that expresses how many people are facing each other in a certain period (1 day, 1 week, 1 month, etc.) in time units (hours, minutes, seconds, etc.). . Each of the vertical axes 901 to 904 and the horizontal axes 905 to 908 corresponds to one person. For example, the facing time of the staff 1 and the staff 2 is 35.7 hours, and the facing time of the staff 1 and the staff 3 is 23.45. It is a unit of time. Since the sensor automatically records the face-to-face time even during non-business hours, when the cost calculation device 200 calculates this matrix, for example, face-to-face that is not related to work, such as a lunch break or a rest time after regular hours. Is excluded and calculated.

  FIG. 10 is a diagram illustrating a configuration example of the place stay time matrix 1020. The place stay time matrix 1020 is a matrix that expresses how long a certain person stayed at a place in a certain period (one day, one week, one month, etc.) in units of hours (hours, minutes, seconds, etc.). It is. Each of the vertical axes 1001 to 1004 corresponds to one person, and each of the horizontal axes 1005 to 1008 corresponds to one place. For example, the time when the personnel 1 stays at the place 1 is 1.5 hours, and the time when the personnel 1 stays at the place 2 is 13.5 hours. Since the sensor automatically records the stay time even when it is not working, when the cost calculation device 200 calculates this matrix, for example, meeting that is not related to work, such as lunch break or rest time after regular time, etc. Is excluded and calculated.

  FIG. 11 is a diagram illustrating a configuration example of the system screen stay time matrix 1110. The system screen staying time matrix 1110 is a unit of time (hours) indicating how long a person has stayed on a certain screen of a system (logged in) for a certain period (one day, one week, one month, etc.). , Minutes, seconds, etc.). Each of the vertical axes 1101 to 1104 corresponds to one person, and each of the horizontal axes 1105 to 1108 corresponds to one system screen. For example, the time when the staff member 1 stays on the system screen 1 is in units of 20.5 hours, and the time when the staff member 1 stays on the system screen 2 is in units of 0 hours. Since the time during which the staff stayed in the system even when not working is automatically recorded in the access log, when the cost calculation device 200 calculates this matrix, for example, lunch break or regular time It excludes stays that are not related to work, such as later breaks.

  FIG. 12 is a diagram illustrating a configuration example of a network 1210 that faces personnel. Here, an example is shown in which the personnel facing time matrix 920 shown in FIG. 9 is used. The cost calculation apparatus 200 creates a network diagram illustrated in FIG. 12 with only information obtained from sensors attached to the personnel, centering on the personnel 1.

  In FIG. 12, the meeting time of Person 1 and Person 2 for a certain period (1 day, 1 week, 1 month, etc.) is 35.7 hours, and the meeting time of Person 1 and Person 3 is 23.45 hours. The meeting time between 1 and personnel 100 is measured in units of 15.62 hours. The work IDs of the work in which the staff 2 is engaged are 3 and 13, the work IDs of the work in which the staff 3 is engaged are 2, 3, and 13, and the work ID of the work in which the staff 100 is engaged is 13. . The cost calculation apparatus 200 can estimate the work ID in which the personnel 1 is substantially engaged by using the personnel-facing network 1210 and allocate the cost.

  The longer the time that the person 1 is facing the person 2 on the job, the higher the possibility that the work IDs of the person 1 and the person 2 are common. In this case, since the work IDs of the personnel 2 are 3 and 13, it is highly likely that the work ID of the personnel 1 is also 3, 13, or both 3 and 13. Note that only the meeting time of personnel 1 and personnel 2 does not know which of work ID 3 and work ID 13 is related, so here it is assumed that both work ID 3 and work ID 13 are equal, and the meeting time. It is assumed that half of the face (17.85 = 35.7 × 0.5) is the meeting time for work ID 3 and the other half (17.85 = 35.7 × 0.5) is the meeting time for work ID 13.

  Considering the meeting time between Person 1 and Person 3 and the meeting time between Person 1 and Person 100 in the same manner, of Person 1's meeting time, the meeting time for work ID 2 is 7.817 (= 23.45 / 3). Meeting time for work ID3: 25.7 (= 35.7 / 2 + 23.45 / 3), Meeting time for work ID13: 41.32 (= 35.7 / 2 + 23.45 / 3 + 15.65). As a result, the allocation rate of the cost of personnel 1 to each work ID is 0.10 (= 7.817 / 74.837) and 0.34 (= 25) for work ID 2, work ID 3, and work ID 13, respectively. .7 / 74.837), 0.56 (= 41.32 / 74.837).

  As described above, by performing the calculation using the personnel-facing network 1210 not only for the personnel 1 but also for all the personnel, it is possible to estimate the work ID in which each member is substantially involved. The cost calculation apparatus 200 can add the estimation result to the personnel table 310 of FIG.

  FIG. 13 is a diagram illustrating a configuration example of the personnel table 310 to which the result of estimating the work ID that is substantially involved is added. The fields 301 to 305 in FIG. 13 are the same as those in FIG. Newly added fields are a work ID (actual) 306 and an engagement ratio 307. The work ID 306 holds a work ID estimated that the personnel specified by the personnel code 301 are substantially involved. The engagement ratio 307 indicates an engagement ratio for each work ID 306 when a plurality of work IDs 306 exist for the same personnel. The engagement ratio 307 is a value that is 1 when totaled for each person, and indicates the time ratio for each work ID 306 in which each person engaged for a certain period (day, week, month, etc.).

  FIG. 14 is a flowchart for explaining a process in which the cost calculation apparatus 200 estimates a work ID in which each worker is substantially involved based on the personnel-facing network 1210. Hereinafter, each step of FIG. 14 will be described.

(FIG. 14: Steps S1401 to S1402)
The data reading program 226 acquires time-series meeting data from the sensor group (S1401). The matrix calculation program 227 calculates the personnel facing time matrix 920 for a certain period using the facing data acquired in step S1401 (S1402).

(FIG. 14: Step S1403)
The data reading program 226 acquires a specified value of work ID data. When the face sensor has a specified value for the work ID, when the face-to-face data is input from the sensor, the specified value for the work ID is also acquired. If the face sensor does not have the specified value for the work ID, the specified value is acquired from the personnel table 310.

(FIG. 14: Steps S1404 to S1406)
The matrix calculation program 227 assigns the specified value of the work ID data acquired in step S1403 to each person (S1404). The network analysis program 228 estimates the work ID (substantial) 306 of the person i based on the work ID of the neighboring person by the method using the network diagram described in FIG. 12 (S1405). However, i is an integer taking a value from 1 to the number of personnel. The network analysis program 228 once records the work ID (substantial) 306 of the person i estimated in step S1405 in the memory (S1406).

(FIG. 14: Steps S1407 to S1408)
If all the work IDs (substantially) 306 are equal to the specified value of the work ID data, the process proceeds to step S1408, and the work ID of the person i remains the specified value and is not changed. If any of the work IDs (substantial) 306 is different from the specified value, the process proceeds to step S1409.

(FIG. 14: Step S1409)
The network analysis program 228 calculates the engagement ratio p (corresponding to the engagement ratio 307) of the work ID (substantial) different from the work ID (specified value) 306.

(FIG. 14: Step S1409: Supplement)
Here, when p is large, it indicates that the user is engaged in a work ID that has not been defined in advance, rather than being engaged in a work ID that has been defined in advance. In this case, if the personnel i is involved in the calculation after the personnel i + 1, if the calculation is performed by replacing the work ID (specified value) with the work ID (substantial) 306, a more realistic calculation result can be obtained. Seem. However, there is a problem of how large p should be to replace the work ID (specified value) with the work ID (actual) 306. As one idea, for example, a threshold value such as 0.5 is given in advance, and when p exceeds the threshold value, the work ID (specified value) is replaced with the work ID (substantially) 306. In the first embodiment, the threshold value is given by a random number instead of a fixed value, and a procedure such as steps S1410 to S1412 below is used.

(FIG. 14: Steps S1410 to S1411)
The network analysis program 228 generates a uniform random number rand from 0 to 1 (S1410). If rand is less than the engagement ratio p, the process proceeds to step S1408; otherwise, the process proceeds to step S1412 (S1411).

(FIG. 14: Steps S1410 to S1411: Supplement)
When comparing the fixed threshold value with p, it is unclear whether the threshold value is 0.5 or another value such as 0.4 or 0.3. Arbitraryness comes into play when a certain threshold value is given to begin with. On the other hand, arbitraryness can be eliminated by generating uniform random numbers as in this flow. Instead of rand, rand × α (α is a real number from 0 to 1) may be used. Α in this case can be said to be a parameter for adjusting the calculation result of the work ID (substantially) 306 of the entire personnel.

(FIG. 14: Steps S1412 to S1414)
The network analysis program 228 replaces the work ID of the person i with a work ID (actual) (S1412). The network analysis program 228 updates the loop counter from i to i + 1 (S1413). The network analysis program 228 repeats steps S1405 to S1413 until the counter i reaches the number of personnel (S1414).

(FIG. 14: Steps S1415 to S1416)
The network analysis program 228 determines the work ID (actual) 306 of each person (S1415). The network analysis program 228 outputs the work ID (substantially) 306 of all personnel (S1416). Note that it is expected that a different result is obtained for each trial depending on the value of the random number rand. Therefore, the procedure of this flowchart may be repeated a plurality of times, and the most frequent result may be output in step S1416.

  After the cost calculation apparatus 200 completes the processing flow of FIG. 14, the cost allocation calculation program 230 allocates the work cost according to the work ID (actual) 306 based on the result of the processing flow. The cost calculation result output program 231 outputs the calculation result.

  When cost allocation is attempted based only on FIGS. 12 and 13, the result is as follows. First, the number of employees in the department to which personnel 1 belongs is assumed to be 12. Each of these employees works for an average of 20 days per month and an average of 7.5 hours per day. Thus, employees are working 150 hours per month. However, not all time is devoted to productive work. If an individual employee spends an average of 75 minutes a day for breaks, training, education, etc., he must spend an average of 6.25 hours a day and thus 125 hours a month for productive work. become. The personnel cost for Personnel 1 is assumed to be 400,000 yen per month based on the employment system and other requirements shown in FIG. Then, the amount allocated to productive work out of the personnel cost of personnel 1 is 33.33 million yen (= 400,000 yen x 125/150) per month.

  Based on the information about the time obtained from the sensor, if the labor cost of personnel 1 is allocated for each work ID, it is 333,000 yen (= 33.33 × 0) for each of work ID 2, work ID 3, and work ID 13. 1) 113.3 million yen (= 33.33 × 0.34) and 1860 thousand yen (= 33.33 × 0.56).

  However, according to the personnel table of FIG. 3, the department codes of personnel 1, personnel 2, personnel 3, and personnel 100 are 14, 14, 8, and 14, respectively. Since the departments of Personnel 3 are different, there is a possibility that the duties of Personnel 3 and Person 1 may be different, and the face-to-face time of Personnel 1 and Personnel 3 depends on the content that is not directly related to the work ID. There is a possibility of things. For this reason, it is conceivable to reduce the weight of the face-to-face regarding the personnel 3 based on the hierarchical structure of the departments. As a result, the amount of cost allocated to the work ID 2 derived from the personnel 3 is reduced. In this way, the information on face-to-face information includes the vertical relationship within the department to which he belongs (whether the person being faced is the section manager, chief, or person in charge of the same department) and the hierarchical relationship between departments (whether they belong to the same department or different departments) The cost allocation rate can be corrected by weighting using the same headquarters or business department in different departments).

  In the present embodiment, only the meeting time is measured by the sensor worn by the employee. However, as described later, if the sensor can also measure acceleration or the like, a more detailed correction should be performed. Can do. This is because by analyzing the index derived from the acceleration measurement data in addition to the time measurement, it is possible to estimate the situation such as whether or not the body language is frequently used and analyze the “face-to-face communication situation”.

  The “face-to-face communication status” is, for example, when Mr. A and Mr. B are facing each other, whether Mr. A and Mr. B are communicating two-way, Mr. A is a speaker and Mr. B is a listener Whether Mr. A is a listener and Mr. B is a speaker, or whether Mr. A and Mr. B are sitting together and not actively communicating . Use this “face-to-face communication situation” to increase the weighting factor if you are actively communicating, and to a smaller weighting factor if you are passively communicating. As a result, it is possible to adjust the cost allocation rate in consideration of the individual employee's aggressiveness, commitment, and concentration to work.

  FIG. 15 is a diagram illustrating a configuration example of a network 1510 for personnel facing and staying at a place. The person-to-person / location-to-place network 1510 can be created by adding the information described by the place-to-place time matrix 1020 to the person-to-person network 1210. In FIG. 15, personnel are indicated by circles (◯) and locations are indicated by squares (□).

  By combining the department-related work IDs 406 of the place table 710 and the department table 410, the work IDs of employees who belong to the departments that normally use the place (room, structure, etc.) are linked. In FIG. 15, the work ID linked to the place is also displayed. If we consider that a person stays at a place from the analogy with the face-to-face state with the personnel and see that the person and the place are facing each other, in the same way as the example shown in FIG. The cost can be allocated to each work ID of the personnel 1. In order to measure how long a person has stayed at a place, it is necessary to install a sensor at the place, which requires additional cost, but more accurate cost calculation is possible. Each company can determine whether or not to install a sensor at a location after considering cost effectiveness. Further, the same function may be realized by providing a function for linking the entrance / exit system at the entrance / exit of the place and the sensor attached to the personnel.

  FIG. 16 is a flowchart for explaining a process in which the cost calculation apparatus 200 estimates a work ID substantially involving each worker based on the person-to-face / place-stay network 1510. In this flowchart, step S1601 is newly added to the flowchart described in FIG. 14, and step S1405 is replaced with step S1602. Only these steps will be described.

(FIG. 16: Step S1601)
The data reading program 226 acquires the work ID associated with the work place by combining the place table 710 and the department table 410. When the work ID associated with the work place is stored in the place sensor, the value may be acquired and used.

(FIG. 16: Step S1602)
The network analysis program 228 estimates the work ID (substantial) 306 of the person i based on the work ID of the neighboring person and the work ID associated with the place by using the network diagram described in FIG. By adding location information as well as personnel, the estimation accuracy of the work ID (substantial) 306 can be further improved.

  FIG. 17 is a diagram illustrating a configuration example of a network 1710 for personnel facing / location / system stay. The person-to-person / place / system-stay network 1710 can be created by adding the information described in the system screen stay-time matrix 1110 to the person-to-person / place-stay network 1510. In FIG. 17, personnel are indicated by circles (◯), places are indicated by squares (□), and system screens are indicated by triangles (Δ).

  The system screen and work ID are linked by the system screen stay time matrix 1110. In FIG. 17, the work ID linked to the system screen is also displayed. If one considers that a person stays on the system screen (logged in) as a state where the person and the system screen are facing from the analogy with the face-to-face state between personnel, In the same manner as in the example shown, the cost can be allocated to each work ID of the personnel 1. In order to measure how long a person stays on a system screen, it is linked with an information system built in the company such as an ERP system (for example, the login ID of a person and information on the access log to the system screen). Match). In order to measure how long a person stays on a system screen, there is an additional cost to develop a linkage process with the ERP system, but more accurate costing is possible. Each company can determine whether or not to customize the ERP system after considering cost effectiveness.

  FIG. 18 is a flowchart for explaining a process in which the cost calculation apparatus 200 estimates a work ID in which each worker is substantially involved based on the network 1710 of person-to-face / place / system stay. In this flowchart, step S1801 is newly added to the flowchart described in FIG. 16, and step S1602 is replaced with step S1802. Only these steps will be described.

(FIG. 18: Step S1801)
The data reading program 226 acquires a work ID associated with the system screen from the system screen table 810. When the work ID associated with the system screen can be acquired from the system, the value may be acquired and used.

(FIG. 18: Step S1802)
The network analysis program 228 uses the network diagram described with reference to FIG. 17, so that the work ID of the person i (based on the work ID of the neighboring person, the work ID associated with the place, and the work ID associated with the system screen). Real) 306 is estimated. By adding information on the system screen as well as the personnel and place, the estimation accuracy of the work ID (substantially) 306 can be further improved.

<Embodiment 1: Summary>
As described above, the cost calculation apparatus 200 according to the first embodiment is configured such that data indicating that the workers have faced each other, data indicating that the worker and the place have faced each other, and that the worker and the system screen have faced each other. At least one of the indicated data is acquired from a detection unit such as a sensor. Based on this, by specifying the work ID that the worker is substantially involved in, it is possible to carry out ABC with high accuracy and with a reduced introduction burden.

<Embodiment 2>
The first embodiment has been described assuming an example of introduction of the cost calculation apparatus 200 in a private company. Embodiment 2 of the present invention shows an example of introduction of a cost calculation apparatus 200 in a local government. However, the concept and method of the present invention can be widely applied to a service industry having a counter department and a support department that directly face customers outside the local government.

  FIG. 19 is a diagram for explaining the concept of traditional cost calculation for a window service at a certain city hall C. In FIG. Reference numerals 1901 to 1902 are administrative statistical materials, and reference numeral 1903 is a diagram showing the support system of each section in the counter service.

  Citizen's section is in charge of routine operations at City Hall C, and the General Affairs Division supports the citizen's section when exceptional operations such as consultations occur. The window service is divided into three categories: “Issuance of resident's card”, “Issuance of family register”, and “Seal certification and others”. These three window services are common, and the five stages of work flow are divided into the outline of “1. reception” → “2. data search” → “3. certificate creation” → “4. authentication” → “5. delivery”. It is assumed that having is derived from hearing.

  From administrative statistics data 1901 such as financial statements statistics, the cost related to administrative work for the current period is Citizen's section 220 million yen (breakdown: personnel expenses 160 million yen, demand expenses 40 million yen, and service expenses 20 million yen ), And General Affairs Division 170 million yen (Breakdown: Personnel costs 100 million yen, demand costs 50 million yen, and service costs 20 million yen). According to Administrative Statistics Document 1902, the number of annual certificates issued at City Hall C for the current period is 2.8 million (breakdown: 1.8 million resident's card, 300,000 family register, and 700,000 seal certificate and others). For simplification, it is assumed that the general affairs section supports only two sections, the citizen section and the housing section, at the city hall C.

  According to the traditional concept of cost accounting, firstly, the general affairs section's expenses are equally distributed to the two sections to be supported. The total cost of the window service (the total amount of the Citizen's Division and the half of the General Affairs Division) is 305 million yen (breakdown: personnel expenses 210 million yen, demand expenses 65 million yen, and The service cost is 30 million yen). Dividing this 305 million yen by the number of annual certificate issuances of 2.8 million, the cost per resident card, certified copy of family register, seal registration and other certificates is 109 yen. Here, resident's card, certified copy of family register, seal certificate, etc. are recognized as the same amount.

  In this calculation, it is a problem that the general affairs section's support is simply divided by the number of objects to be supported, and that the contents of the window work should not be taken into account even though it should be different for resident's card, certified copy of family register, seal certificate, etc. As mentioned. For this reason, there is almost no information on the way of support work of the General Affairs Division, which is highly interested in work improvement, and work efficiency for each window work, so an effective PDCA can only be obtained from information from traditional traditional costing. It can be said that it is difficult to implement and improve the business.

  FIG. 20 is a diagram for explaining a cost calculation method based on the concept of activity-based cost calculation (ABC), in particular, the concept of time-driven activity-based cost calculation (TDABC).

  First, the window work flow of city hall C is analyzed (2004), and the time required for each of the three kinds of window work is determined by interviews and questionnaires. In the order of “1. reception” → “2. data search” → “3. certificate creation” → “4. authentication” → “5. 1.0 minutes, 2 to 1.0 minutes, 3 to 0.5 minutes, 4 to 2.0 minutes, and 5 to 1.0 minutes). A standard 6.5 minutes (breakdown: 1.5 minutes for 1; 1.5 minutes for 2; 1.0 minutes for 3; 1.0 minutes for 4; 1.5 minutes for 5; 1.0 minutes for 5) In short. For seal certification and others, standard 4.5 minutes (breakdown: 1.0 for 1, 2 for 1.0, 3 for 0.5, 4 for 1.0, 5 for 1.0) Then. Also, based on interviews and questionnaires with the General Affairs Division, the support work for the Citizen Division accounts for 60% of the total (2003). Therefore, the total cost of the counter service (the total amount of the Citizen's Division Expense and 60% of the General Affairs Division Expense) is 322 million yen (Breakdown: Personnel Expenses 220 million yen, Demand Expenses 70 million yen, and Services Costs 32 million yen).

  Subsequently, the work ratio (activity time ratio) of the resident card issuance work with respect to the entire window work of the city hall C is calculated. Resident card issuance work activity time (number x standard time) is 9.9 million minutes (= 1.8 million cases x 5.5 minutes), family register copy issuance work activity time (number x standard time) is 19.5 million minutes (= 300,000 times x 6.5 minutes), and the seal stamp and other activity time (number x standard time) is 31.5 million minutes (= 700,000 x 4.5 minutes), and the total activity time is 15 million minutes (= 990 + 195 + 315). According to the time driver, each work ratio (activity time ratio) is calculated. The resident card issuance ratio is 0.66 (= 990/1500) and the family register issuance is 0.13 (= 195/1500). The ratio of seal certification and other duties is 0.21 (= 315/1500) (2005).

  Therefore, the resident card issuance cost is 212,520 thousand yen (= 322 million yen x 0.66), the family register copy issuance cost is 41,860 thousand yen (= 322 million yen x 0.13), and registered as a seal. Other costs are 67,620 thousand yen (= 322 million yen x 0.21). By dividing these by the number of issued certificates, it will be 118 yen per resident's card, 139.5 yen per family register copy, and 96.6 yen per seal registration and others (2006).

  According to the idea of TDABC, a relatively high cost is required for a family register copy creation work, and in particular, 1.5 minutes are required for “2. Data search” (compared to 1.0 minutes for the other two works). Therefore, the cost burden is large. From this result, it became clear that the business improvement effect can be expected by reviewing the search procedure of the family register data search system and the algorithm of the IT system. In addition, because it is recognized as a monetary amount, it is easier to calculate the cost-effectiveness when estimating the cost and frequency of future IT system remodeling. It is thought that it was possible. However, on the other hand, interviews and questionnaires are costly and time-consuming, so it is difficult to obtain cooperation from business workers, response results tend to be subjective, and the degree of business improvement is limited to the scope of the initial assumptions. (It is difficult to improve the business on a zero basis), and there are various problems in that it is impossible to grasp the seasonal differences (differences in April and other periods when there are many transfers).

  FIG. 21 is a diagram for explaining a cost calculation method using the concept of cost calculation by SDABC using the cost calculation system according to the present invention. Before conducting questionnaires and interviews for the purpose of objectively analyzing the window work flow of City Hall C, analysis work is started by attaching sensors to each member. The first merit of this system is that by creating an objective window workflow, it is possible to improve work on a zero basis, regardless of the subject's subjectivity and mind. Other merits will be described later.

  From the sensor, interaction data (Japanese Patent Laid-Open No. 2008-176573), relevance between persons (Japanese Patent Laid-Open No. 2008-210363), action index (Japanese Patent Laid-Open No. 2009-212574), active degree of activity and concentration duration (Japanese Patent Laid-Open No. 2008-110574) Analytical indicators such as 2010-217939) can be obtained. In this system in the present specification, it is assumed that these analysis indexes can be used in many ways. In addition, a sensor can be installed in the vicinity of the window, and it is also possible to obtain information on what kind of work the staff member has performed at the window. It is also possible to obtain a log when a section member accesses an IT system (for example, a resident card creation system) for business and use it for analysis.

  By analyzing sensor data (including an analysis index derived from acceleration measurement data in addition to time measurement) and data from the IT system (including access log etc.) obtained in this way, “how to use personal time” (FIG. 22). ), “Face-to-face communication status” (FIG. 23) can be analyzed.

  FIG. 22 is a diagram illustrating an example in which a result of analyzing “how to use personal time” is displayed on the screen. “How to use personal time” refers to, for example, meeting time (pitcher: time as a speaker, chatter: time as a listener, co-seat: simply sitting time), desk work time, going out and other time in minutes / seconds. Information such as what is expressed in units and the date and time (2201, 2202).

  By comparing each time zone indicated on this "How to use personal time" screen and the access log in the IT system, which system the worker is accessing at the desk work time (for example, resident card system) , Family register copy system, seal registration system, etc.).

  FIG. 23 is a diagram illustrating an example in which the result of analyzing the “face-to-face communication status” is displayed on the screen. For example, when Mr. A and Mr. B are facing each other, Mr. A and Mr. B are communicating two-way, Mr. A is a speaker and Mr. B is a listener The information is whether they are communicating, whether Mr. A is a listener and Mr. B is communicating with a speaker, or whether Mr. A and Mr. B are sitting together and not actively communicating. 2301). In addition, the “face-to-face communication status” includes data on the organizational hierarchy, and whether or not Mr. A is a member of the same section of Mr. B, whether it is a manager (has a hierarchical relationship in terms of position) Organization hierarchy information updated to the state can also be acquired (2302).

  Even in the case of private companies and government offices, where changes are frequently made, even if an ABC system is set up once, the operational cost of performing an analysis that reflects the situation of this change is an issue in ongoing operations. It is one. In this system, the organizational hierarchy information is constantly updated in the relational database by, for example, linking with the ERP system and the personnel system, so that the operation cost can be kept low, that is, the operation cost is low. This is the merit of this system.

Next, an example procedure for analyzing “how to use personal time” and “face-to-face communication status” on a certain day will be described. Here, we take an example of an analysis of the business flow of resident card issuance work.
1. On XX / XX / XX in 20XX, it is set up in the vicinity of the resident card issuance window that section A is open from 10:00:00 to 10:10:00 at the resident card issuance window. It was acquired from the face-to-face information (A is the listener) of the sensors worn by the staff and the staff member A.
2. It was acquired from the sensor information (desk work time) and the IT system log that the member A logged in to the resident card system and entered the resident card creation command at 10:01:30.
3. It was acquired from the sensor information (desk work time) and the IT system log that section A displayed the authentication screen at 10:02:30 and printed out the resident card at 10:03:00.
4). In order for Section B to visually authenticate the printed resident's card, the sensor information (desk work) indicates that the same resident card requester's information was displayed on the screen after logging in to the resident card system at 10:04:00. Time) and IT system logs. At 10:04:30, the fact that the resident's card printed out on the tray of the resident's card granting window was brought in at 10:04:30 was information on the face-to-face information of the sensor installed in the vicinity of the resident card granting window and the sensor worn by staff B ( It was obtained from the meeting only).
5. The member installed in the vicinity of the resident card delivery counter and the member clerk C are attached to the resident card delivery window from Section 10:05: 00 to 10:05:30. It was acquired from the face-to-face information of the sensor (C is the speaker). The resident card creation work started from 10:00:00 on the 20th XX month XX month XX was 5 minutes 30 seconds. This coincided with the standard time of 5.5 minutes obtained through interviews or questionnaires, but “4. Authentication” by interviews or questionnaires was actually “4A. It was found that B was further classified into two types of business flows: “4B. Visual authentication by humans”.
6). Section C receives 200 yen as a resident certificate grant fee from the resident certificate requester, logs in to the accounting system from 10:10:00 to 10:11:00, and adds the amount to the daily schedule It was acquired from sensor information (desk work time) and IT system log.
7. From 10:11:30 to 10:12:00, section C handed over a copy of the resident card grant fee receipt to section D, and section D had stored it in file Is obtained from the facing information (bidirectional) of the sensor worn by the staff member D and the sensor worn by the staff member D. Data acquisition similar to 20XX year XX month XX was repeated for the following one week.

  As a result of the above analysis, the counter service of the Citizens Section of City Hall C is “1. Reception” → “2. Data search” → “3. Certificate creation” → “4A. System authentication” → “4B. It was found that “authentication” → “5. Delivery” → “6. Daily table addition” → “7. Storage” (2104). Thus, “4. Authentication” is further divided into two types, “4A. System authentication” and “4B. Visual authentication by humans”. In addition, two types of flows, “6. Daily table addition” and “7. Storage”, are added. The reason for this change is that it was possible to grasp the business flow more accurately by using an objective means such as analysis of sensor information rather than means depending on the subjectivity of the staff such as questionnaires and interviews. There is a point that business improvement on a zero basis, which is the merit of this system, can be implemented.

  In addition, it takes 5.5 minutes to issue resident's card due to repeated data acquisition during a period of one week in the time when there are relatively few resident card requesters. Depending on the situation, it was found that there was a large variation in the resident card issuance time. When the average value of the measurement values for one week was taken, the following average measurement time different from the standard time determined based on the results of interviews and questionnaires was obtained. Average 6.7 minutes for resident card issuance (Breakdown: 0.6 for 1, 2 for 1.3 minutes, 3 for 0.8 minutes, 4 for 1.7 minutes, 5 for 1.1 minutes, 6 Required 0.8 minutes and 7 required 0.4 minutes). In the same manner, the average family registration issued is 8.4 minutes (breakdown: 1.2 minutes for 1.2, 1.3 minutes for 2, 1.4 minutes for 3, 4 minutes for 2.4, 0.5 for 5). 9 minutes, 6 to 0.8 minutes, 7 to 0.4 minutes). Average of 6.5 minutes for seal certification and others (Breakdown: 1.2 minutes to 1, 2 to 1.3 minutes, 3 to 0.6 minutes, 4 to 1.4 minutes, 5 to 0.8 minutes, 6 to 0.8 minutes, 0.4 to 7) (2104).

  In addition, according to interviews and questionnaires to the General Affairs Division, support activities for the Citizen Division accounted for 60% of the total time, but the members of the General Affairs Division and the Housing Division also wear sensors and belong to different divisions. When the apportionment ratio was calculated based on the results of finding each face-to-face from the face-to-face information between staff members, it was found that the support work from the General Affairs Division to the Citizen's Division accounted for 68% of the time (2103). This value is difficult to calculate even using an ERP system. It is one of the information that can be known for the first time by attaching a sensor to each member as in this system.

  For this reason, the total cost of the counter service (the total amount of the Citizen's Division and 68% of the General Affairs Division) is 335.6 million yen (Breakdown: Personnel expenses 228 million yen, demand expenses 74 million yen) , Service costs 33.6 million yen).

  Subsequently, the work ratio (activity time ratio) of the resident card issuance work with respect to the entire window work of the city hall C is calculated. Resident card issuance work time (number x standard time) is 12.06 million minutes (= 1.8 million cases x 6.7 minutes), family register certified paper issuance work time (number x standard time) is 250,000 minutes (= 300,000 minutes) Cases x 8.4 minutes), seal stamp certification and other activity time (number of cases x standard time) is 4550 thousand minutes (= 700,000 cases x 6.5 minutes), and the total activity time is 19.91 million minutes (= 1, 206 + 252 + 455).

  According to the time driver, each work ratio (activity time ratio) is calculated. The resident card issuance ratio is 0.63 (= 1,206 / 1,913) and the family register issuance ratio is 0.13 (= 252). / 1, 913), and the ratio of seal certification and other duties is 0.24 (= 455/1, 913) (2105). Therefore, the resident card issuance operation cost is 202,860 thousand yen (= 322 million yen x 0.63), the family register copy issuance operation cost is 41,860 thousand yen (= 322 million yen x 0.13), and registered as a seal. Other costs are 77,280,000 yen (= 322 million yen x 0.24). Dividing these numbers by the number of issued certificates will yield 112.7 yen per resident card, 139.5 yen per family register copy, and 110.4 yen per seal registration and other (2106).

  According to TDABC, it was 118 yen per resident card, 139.5 yen per family register copy, 96.6 yen per seal registration and other copies. The result was a lot of cost. On the other hand, it was found that the cost of creating a resident's card is almost equal to the cost of seal registration and other purposes. From this result, it can be seen that it is appropriate to reduce the family register copy creation cost to the other two types of certificate creation costs.

  By introducing this system SDABC in this way, while enjoying the merits of ABC, it is possible to grasp the objective work that does not require the cost of hearing and questionnaire, and is easy to obtain the cooperation of business workers. In addition, it has various merits that it is possible to improve business on a zero basis and to grasp the difference between seasons. The only disadvantage is that it requires a new cost for the introduction and operation of IT systems related to sensors. However, as described when organizing the purpose of this system in private companies and public companies, Although it depends, the merit is considered to exceed the demerit. For example, when companies are globalized and multinational employees work together in different languages and customs, there must be a system that automatically acquires and analyzes information like this system. For example, it may be difficult to perform appropriate cost accounting.

  As an alternative to the sensor described in the present specification, by using a portable personal information device such as a mobile phone having a position detection by GPS or a data transmission / reception function by an infrared sensor, a personal mobile terminal called a so-called smartphone, As long as the time, position, and interpersonal situation can be obtained, the same effects as the system SDABC can be obtained.

<Embodiment 3>
There is a concept of time equation as a concept newly introduced in TDABC but not in ABC. The time equation is to calculate the total execution time of a series of activities by adding up the average execution time per one more detailed activity. An explanation will be given by taking a delivery service of a chemical distribution business as an example.

Assume that the packaging time required for regular delivery of standard products is 0.5 minutes. If the item requires special packaging, an additional 6.5 minutes is required on average. In addition, if the item requires delivery by airmail, 0.2 minutes of packaging work on a plastic bag is required. This can be expressed by the following time equation.
Packaging time (minutes) = 0.5 (standard) + 6.5 (special packaging) + 1.0 (airmail)

Suppose that a company in the previous chemical distribution business decides to deliver dangerous goods to differentiate services. If the dangerous goods packaging requires 30 minutes, the time required for providing the service can be expressed by the following time equation.
Packaging time (minutes) = 0.5 (standard) + 6.5 (special packaging) + 1.0 (air mail) + 30 (dangerous goods)

These two time equations are generalized and expressed as follows.
Packaging time (minutes) = 0.5 + 6.5 × X1 + 1.0 × X2 + 30 × X3 +
X1: 1/0 which is special packaging
X2: 1 / No 0 which is an air mail
X3: 1 / No 0 that is dangerous

  In TDABC, one of the advantages is that the cost calculation model becomes more accurate by adding activity items required by customer service each time. However, the addition of this activity item also has the same problem as described above in that it depends on subjective and arbitrary methods such as questionnaires and interviews with employees.

  FIG. 24 is a diagram for explaining a flow for calculating the degree of concentration, the degree of activity, and the degree of aggressiveness with respect to the work of each employee using this system SDABC. This flow shows a flow of measuring work quality using a sensor attached to each employee by a method disclosed in Japanese Patent Application Laid-Open No. 2009-212574.

  The sensor 2401 worn by the employee can acquire acceleration data 2402 using an accelerometer and voice data 2404 using a small microphone, in addition to infrared data 2403 used when grasping the meeting situation. From the acceleration data 2402, an acceleration list can be derived by calculating an acceleration frequency. By analyzing the acceleration list, it is possible to obtain whether the employee is concentrated (concentrated list 2405) or active (active list 2406). A face-to-face list can be obtained from the infrared data 2403. A speech list 2408 can be derived from the speech data 2404 by detecting a speech section. Further, by making an activeness determination using the activity list 2406, the face-to-face list, and the active list 2407, it is possible to obtain whether the employee is actively involved (active list 2407). The processing flow shown in FIG. 24 is executed by the acceleration information analysis program 229 of the cost calculation apparatus 200.

  FIG. 25 is a diagram exemplifying the result of classifying the worker's behavior pattern using the function of the system SDABC. By using this system, it is possible to classify behavior patterns into a plurality of patterns without relying on questionnaires or interviews with employees as in ABC and TDABC. Hereinafter, the delivery service of the chemical distribution business described above is assumed. That is, it is a premise that the work does not belong to desk work such as a personal computer. If work is performed on the IT system from a personal computer or workstation, the same classification can be performed by separately linking the IT system such as the ERP system with the sensor data.

  The horizontal axis in FIG. 25 is the time axis. The idle state 2502 indicates a state in which none of acceleration data, infrared data, and voice data detected by a sensor attached to each employee exceeds a certain threshold value. In the idle state 2502, the employee is considered to belong to a transition zone between one work and the next. In the pattern 1, after the idle state, the state returns to the idle state through concentration 2503 → active 2504, and this repetition is observed thereafter. Since this state continues for less than 1 minute, it is considered that the pattern 1 corresponds to the above-mentioned “standard”.

  In the pattern 2, after the idle state, the concentration returns to the idle state through concentration → relatively long activity → concentration, and this repetition is observed thereafter. Since this state continues for about 7 minutes, it is considered that pattern 2 corresponds to “standard” + “special packaging”.

  In pattern 3, after the idle state, the state returns to the idle state again through concentration → relatively long activity → sound → concentration → sound, and this repetition is observed thereafter. Since this state continues for about 8 minutes, it is considered that pattern 3 corresponds to “standard” + “special packaging” + “air mail”. The reason why the voice 2505 is in the middle is considered to be that it is determined in the work procedure manual that it is an air mail to inform the surroundings and confirm each other.

  In Pattern 4, since the work continues for about 40 minutes, it is considered to be a “dangerous material”. “Dangerous goods” are not standardized work but individually handled, so it is difficult to understand the clear regularity, but the work time is clearly longer than in other cases, and aggressive 2506 A distinction can be made based on long inclusion. Thus, in the present system SDABC, by using sensor information, the time equation referred to in TDABC is implicitly incorporated, and more detailed classification can be performed. It is possible to provide a cost calculation means that is more precise than the conventional TDABC.

  FIG. 26 shows a screen example when the present system is applied to a business record. In FIG. 26, the face-to-face sensor information shown in FIG. 24 is used. The screen example of FIG. 26 is not limited to statically recording work contents that occurred on a certain day like a diary, but is dynamically shared within a work group, for example, in the form of an event feed (event update list). It has a function that makes it possible.

  “Cost code” in the figure is a code representing basically the same content as the work ID described in the present specification, and is a derivative code for directly linking to cost calculation of a product. As shown in FIG. 26, for example, the concentration rate calculated from the concentration list in FIG. 24, the active rate calculated from the activity list and the active list in FIG. 24, and listening that is the opposite concept of the statement rate calculated from the statement list in FIG. Sensor information such as rate can be displayed. In addition, the display of “cost” on the right side of the screen example of FIG. 26 can be displayed by estimating an actually generated monetary cost, or by displaying a virtual cost weighted using sensor information. You can also.

  As shown in this example, by using this system, cost information can be embedded in any business system such as a company and used for business improvement.

<Embodiment 4>
In recent years, insider trading, which is one of the unfair transactions in violation of the Financial Instruments and Exchange Act, has increased. Insider trading involves the company's directors, employees, and other persons (insiders) who have access to important company information (inside information), such as the company's stock certificates and other securities It is a transaction to buy and sell. In particular, insider trading related to takeover bid (TOB) is increasing.

  The reason for the increase in the number of TOB-related insider trading cases is that the number of TOBs itself has increased, and stocks of companies subject to TOB are usually traded at a price with an additional premium. It is considered that it is highly possible to obtain a certain amount of gain if the stock is acquired before it is announced and sold after the TOB is announced. In addition to TOB's business practices, in addition to officers and employees of the purchasing company and target company, lawyers, certified public accountants, tax accountants, financial advisors (FA; usually brokerage firms, investment banks often serve), financial institutions, due diligence Since many parties such as diligence companies and printing companies are involved, there are many parties that can know non-public information before the TOB is published, and the period from the composition of the TOB transaction scheme to the publication is relatively long. However, it seems to be a factor that increases the risk of insider trading related to TOB.

  In order to conserve assets in internal control over companies and organizations, not just insider trading, monitor the actions of the accounting, finance departments and insider trading parties mentioned above, and if there are signs of fraud It is effective to detect this and notify the appropriate department.

  FIG. 27 is a diagram illustrating an example of data in which work IDs (work) involving an individual are grouped in time series and shaped as a matrix. By using the cost accounting system according to the present invention, when each person 2701 (start time 2702 and end time 2703), who he met (2704), where he was (2705), which system screen It is possible to continuously monitor whether the user is logged in (2706) or which work ID (business) is engaged (2707).

  The matrix shown in FIG. 27 is one phenotype of the intermediate log that can be output in this cost calculation system. In this way, the cost calculation system can be used for fraud detection by having a time-series expression of work ID (business) involving an individual and analyzing each person's behavior. Although there is a privacy issue, the amount of influence is particularly large in important TOB projects, so prevention measures using sensor technology are effective rather than relying solely on individual self-discipline and ethics. In consideration of privacy, even if only the work ID 2707 is displayed, it is considered that there is a certain prevention effect.

<Embodiment 5>
The present invention analyzes not only the position information and acceleration information but also the person-to-person information. In the fifth embodiment of the present invention, the present invention is applied to tax saving purposes as an example of the advantage that cannot be realized only by acquiring position information and acceleration information by adding person-to-person information in this way. An example will be described.

  Consumption tax includes taxable sales that are taxed and tax-exempt sales that are not taxed due to policy considerations. For this reason, while the consumption tax received by the company is only "consumption tax received in taxable sales", the consumption tax paid by the company is (1) consumption tax paid to obtain taxable sales, (2) There are a mix of consumption tax paid to obtain tax-free sales and (3) consumption tax paid for both taxable and tax-free.

  The company deducts the consumption tax paid from the received consumption tax and pays the difference as a consumption tax or receives a refund, but in theory it deducts from the “consumption tax received in taxable sales”. It should be ((1) + (3) x taxable sales ratio). However, the taxable sales ratio is taxable sales / (taxable sales + tax free sales). This calculation method faithful to the theory is called an individual correspondence method.

  However, considering that the consumption tax paid is classified into (1) to (3) because it is an overwhelming task, generally the tax will be high, but it can be calculated without classification (( (1) + (2) + (3)) x taxable sales ratio) is also permitted. This simple calculation method is called a batch proportional distribution method. After April 1, 2012, companies with taxable sales exceeding 500 million yen had to make calculations based on the individual correspondence method or the collective proportional distribution method.

  Most companies deposit in banks, but the receipt of interest on deposits does not fit into the “consumption” nature, so it is tax-free sales. For this reason, the accounting department that manages deposits and the general affairs department that conducts business for the entire company are considered to have no involvement in tax-free sales. It seems to be classified into (3). In order to save tax even a little, (3) should be further classified into (1) and (2). It is necessary to divide those inside into a taxable department and a tax-exempt department. If a person in charge conducts both taxable and tax-exempt duties, it is necessary to take measures such as creating a daily work report.

  Considering such a lot of paperwork and the risk of being rejected during tax audits due to insufficient management of daily work reports, some companies seem to adopt a lump sum proportional distribution method. It can be understood that there is a difference in tax payments between the individual correspondence method and the collective proportional method, but how much will the difference be? If this difference is small, there will be more companies that use the batch proportional allocation method because of the administrative work and the risk of tax audits. Therefore, consumption tax rate = 5%, taxable sales ratio = 98%, (1) / taxable sales (the cost rate for taxable sales) = 75%, (2) / tax free sales (the cost rate for taxable sales) = 25% , (3) / (1) = 10% (the purchase amount of those related to taxation / non-taxation is 1/10 of the purchase amount for obtaining taxable sales) We calculated how much difference there was compared with the bulk proportional allocation method.

  As a result of calculating the difference in consumption tax between the case of adopting the individual correspondence method for each sales scale and the case of using the batch proportional distribution method, the difference of 250,000 yen / year for sales of about 500 million yen However, when the sales were 10 billion yen, the difference was 5 million yen / year, and when the sales was 100 billion yen, the difference was 50 million yen / year. If the future consumption tax rate doubles and triples, this difference also doubles and triples. In this calculation, although the individual response method can be adopted, the maximum impact value is calculated based on the extreme assumption that the entire company adopts the collective proportional distribution method because of concerns over the administrative work and the risk of tax examination. When estimating the actual impact amount, it is necessary to examine each company individually.

  The present invention performs cost calculation by handling not only position, time and acceleration information but also face-to-face information. As before, only the costing method using only position information and acceleration information alone is considered to have a high degree of similarity in operations within the same department, and the internals of the finance department and general affairs department are further divided into taxable and tax-exempt departments. It is difficult to divide the work of one person in charge into taxation and tax exemption. On the other hand, it is possible to divide work in a department with high similarity of work within the same department into taxable and tax-exempt only after cost calculation is performed by linking with the business information of the other party as in the present invention.

  When the present invention is used for cost accounting purposes, it is possible to accurately grasp the cost and use it for business improvement activities, and as a result, it can be expected to reduce the cash out to the outside of the company, but the effect on the cash flow of the company As an indirect. On the other hand, when the present invention is used for the purpose of saving tax, the payment of tax is an actual cash flow, so that it has a direct effect on the cash flow of a company.

  The tax system varies from country to country and from time to time, but there are few individual differences in the appearance of business, such as indirect departments such as the finance department and general affairs department, and customer service in the service industry, In departments and applications where it is difficult to accurately determine whether the business is taxable or non-taxable only by the type of system being accessed, the present invention handles not only position, time and acceleration information but also face-to-face information. It has an advantage over the invention.

  The present invention is not limited to the embodiments described above, and includes various modifications. The above embodiment has been described in detail for easy understanding of the present invention, and is not necessarily limited to the one having all the configurations described. A part of the configuration of one embodiment can be replaced with the configuration of another embodiment. The configuration of another embodiment can be added to the configuration of a certain embodiment. Further, with respect to a part of the configuration of each embodiment, another configuration can be added, deleted, or replaced.

  Each of the above-described configurations, functions, processing units, processing means, and the like may be realized in hardware by designing a part or all of them, for example, with an integrated circuit. Each of the above-described configurations, functions, and the like may be realized by software by interpreting and executing a program that realizes each function by the processor. Information such as programs, tables, and files for realizing each function can be stored in a recording device such as a memory, a hard disk, an SSD (Solid State Drive), or a recording medium such as an IC card, an SD card, or a DVD.

101 Data acquisition source (sensor system and ERP system)
102 Primary data 103 Processing data (matrix)
104 Processing data (network)
105 Work ID data (actual data)
106 Cost calculation function 107 Cost amount for each individual or organization in the calculation target period 108 Sensor acceleration information 109 Engaged work ID data (regulated data)
201 Name tag type sensor 202 RFID
203 Infrared sensor 204 Acceleration sensor 205 Sensor (example of mounting sound, acceleration, temperature, infrared sensor)
206 Wireless Transmission / Reception Unit 207 Internet Network 208 System Terminal 209 Printer / FAX
210 Application server 211 Affiliated company system 212 Data backup 213 Data management server 214 Display device 215 Input device 216 Communication device 217 CPU
218 Memory 219 Face-to-face data 220 Access log data 222 Acceleration data 223 Cost data 224 Hard disk 225 Calculation program 226 Data reading program 227 Matrix calculation program 228 Network analysis program 229 Acceleration information analysis program 230 Cost allocation calculation program 231 Cost calculation result output program 232 Master data 301 Personnel code column 302 Department code column 303 Job code column 304 Other code column 305 Work ID (specified value) column 306 Work ID (substantial) column 307 Engagement rate column 310 Personnel table (specified value)
401 Department code column 402 Company name column 403 Establishment name column 404 Department name column 405 Other column 406 Department related work ID column 410 Department table 501 Position code column 502 Position name column 503 Other column 504 Position hierarchy column 510 Position system table 601 Work ID column 602 Work ID name column 603 Work ID related establishment name column 604 Other column 605 Work ID related product name column 610 Work ID table 701 Location code column 702 Location name column 703 Establishment name column 704 Other column 705 Location Related department code column 710 Location table 801 Screen code column 802 System screen name column 803 System name column 804 Other column 805 Related work ID column 810 System screen table 901 Person 1
902 Personnel 2
903 Personnel 3
904 personnel 100
905 Person 1 (face-to-face)
906 Personnel 2 (face-to-face)
907 Personnel 3 (face-to-face)
908 100 people (face-to-face)
920 Person Face-to-face Time Matrix 1001 Personnel 1
1002 Personnel 2
1003 Personnel 3
1004 Personnel 100
1005 Place 1 (stay)
1006 Place 2 (stay)
1007 Place 3 (stay)
1008 Place 100 (stay)
1020 Location Time Matrix 1101 Personnel 1
1102 Personnel 2
1103 Personnel 3
1104 Personnel 100
1105 System screen 1 (stay place)
1106 System screen 2 (stay place)
1107 System screen 3 (stay place)
1108 System screen 100 (stay place)
1120 System screen staying time matrix 1210 Person-to-face network 1510 Person-to-face / place-stay network 1710 Person-to-face / place / system-stay network 1901 Administrative statistics (Excerpts from Citizens' Section and General Affairs Section)
1902 Administrative Statistics (Number of annual issuances such as resident's card)
1903 Support ratio of common department (general affairs section) 2003 Support ratio of common department (general affairs section) 2004 Window business flow analysis 2005 Window service ratio calculation 2006 Cost calculation per window service 2103 Support ratio of common department (general affairs section) 2104 Window Business Flow Analysis 2105 Window Service Ratio Calculation 2106 Cost Calculation per Window Service 2201 How to Use Time (Bar Graph Display)
How to use 2202 hours (pie chart display)
2210 Example of how to use personal time 2301 Face-to-face communication status (bar graph expression)
2302 Example of Hierarchical Network 2401 Sensor Data 2402 Acceleration Data 2403 Infrared Data 2404 Voice Data 2405 Centralized List 2406 Active List 2407 Active List 2408 Speech List 2501 Time Axis 2502 Idle State 2503 Centralized State 2504 Active State 2505 Voice State 2506 Active State 2701 Personnel Sequence 2702 Start time column 2703 End time column 2704 Face-to-face personnel column 2705 Stay place column 2706 Stay system screen column 2707 Work ID (substantial) column

Claims (15)

A face-to-face data acquisition unit that acquires face-to-face data indicating that from the detection unit that detects that the worker and the work target are involved;
A correspondence acquisition unit for acquiring a correspondence between a work ID for identifying a work performed by the worker and a work target of the work identified by the work ID;
Based on the work target specified by the face-to-face data and the correspondence relationship, a work specifying unit for specifying work performed by the worker;
A cost calculation unit that performs a calculation for allocating a work cost for each operation specified by the work specification unit;
A cost calculation apparatus comprising: The detector is
The face sensor detects that the worker has faced another worker and outputs the detection result as the face data,
The face-to-face data acquisition unit
Based on the face-to-face data, the other worker that the worker has faced is identified as the work target,
The work identification unit is
Based on the work performed by the other worker, estimate the degree of involvement of the worker with respect to the work performed by the other worker,
The cost calculation apparatus according to claim 1, wherein the cost calculation unit allocates the work cost to each of the operations based on the estimation result. The detector is
The face sensor detects that the worker has faced another worker, the place where the worker has faced the other worker is sensed by a place sensor, and the detection results are output as the face-to-face data. ,
The face-to-face data acquisition unit
Based on the face-to-face data, identify the other worker faced by the worker and the face-to-face location as the work target,
The work identification unit is
Based on the work performed by the other worker and the meeting place, the degree of involvement of the worker with respect to the work performed by the other worker is estimated,
The cost calculation apparatus according to claim 1, wherein the cost calculation unit allocates the work cost to each of the operations based on the estimation result. The detector is
The face sensor detects that the worker has faced another worker, the place where the worker has faced the other worker is sensed by a location sensor, and the worker has accessed the computer system. And the access target thereof is detected by the access log of the computer system, and the detection results are output as the face-to-face data,
The face-to-face data acquisition unit
Based on the face-to-face data, the other worker that the worker has faced, the face-to-face location, and the access target are identified as the work target,
The work identification unit is
Based on the work performed by the other worker, the meeting place, and the access target, the degree of involvement of the worker with respect to the work performed by the other worker is estimated,
The cost calculation apparatus according to claim 1, wherein the cost calculation unit allocates the work cost to each of the operations based on the estimation result. The work identification unit is
By adding the face-to-face data detected by the face-to-face sensor in a time series within a predetermined period, a person face-to-face time matrix describing the time that the worker and the other worker face each other is described. make,
Using the personnel facing time matrix, calculating the ratio of the total work time of the worker within the predetermined period and the time during which the worker and the other worker were involved,
The cost calculation apparatus according to claim 2, wherein the degree of involvement of the worker with respect to work performed by the other worker is estimated based on the ratio. The work identification unit is
By adding the face-to-face data detected by the face-to-face sensor in a time series within a predetermined period, a person face-to-face time matrix describing the time that the worker and the other worker face each other is described. make,
By adding the face-to-face data detected by the place sensor in time series within the predetermined period, a place stay time matrix describing the time at which the worker stayed at the face-to-face place is described for each face-to-face place,
Using the personnel facing time matrix, the ratio of the total work time of the worker within the predetermined period and the time during which the worker and the other worker are involved is calculated for each other worker. ,
Using the place stay time matrix, the ratio of the total time that the worker stays at each meeting place within the predetermined period and the time that the worker stays at each meeting place is calculated as the meeting place. Calculated for each
The cost calculation apparatus according to claim 3, wherein the degree of involvement of the worker with respect to the work performed by the other worker is estimated based on each ratio. The work identification unit is
By adding the face-to-face data detected by the face-to-face sensor in a time series within a predetermined period, a person face-to-face time matrix describing the time that the worker and the other worker face each other is described. make,
By adding the face-to-face data detected by the place sensor in time series within the predetermined period, a place stay time matrix describing the time at which the worker stayed at the face-to-face place is described for each face-to-face place,
By adding the face-to-face data detected by the access log in time series within the predetermined period, a system stay time matrix describing the time when the worker accessed the computer system is described for each computer system,
Using the personnel facing time matrix, the ratio of the total work time of the worker within the predetermined period and the time during which the worker and the other worker are involved is calculated for each other worker. ,
Using the place stay time matrix, the ratio of the total time that the worker stays at each meeting place within the predetermined period and the time that the worker stays at each meeting place is calculated as the meeting place. Calculated for each
Using the system stay time matrix, the ratio of the total time that the worker accesses each computer system within the predetermined period and the time that the worker accesses each computer system is calculated as the computer system. Calculated for each
The cost calculation apparatus according to claim 4, wherein the degree of involvement of the worker with respect to the work performed by the other worker is estimated based on each ratio. The detector is
Outputting the result of detecting the movement of the worker by an acceleration sensor;
The cost calculation device
Based on the detection result of the acceleration sensor, the activity of the worker is
The result is classified into at least four types: idle state not working, concentrated state working intensively, active state actively active, and voice state emitting voice. The cost calculation apparatus according to claim 1. The facing sensor is
The work ID of the work that the other worker is scheduled to carry out, and the work ID of the work that the other worker is expected to actually carry out are held in advance,
The work identification unit is
The cost calculation apparatus according to claim 2, wherein each work ID held by the face-to-face sensor is acquired, and the work performed by the worker is specified using the work ID. The work identification unit is
3. The cost calculation apparatus according to claim 2, wherein the degree of involvement of the worker with respect to the work performed by the other worker is weighted based on a department or a position to which the other worker belongs. . The cost calculation apparatus according to claim 1, further comprising: a display unit that displays a specific result by the work specifying unit in time series for each worker. The work identification unit is
Calculating a ratio between the result of identifying the work performed by the worker and the prescribed work assigned in advance to the worker;
If the ratio is greater than a uniform random number, replace the prescribed work pre-assigned to the worker with the specific result, then create the personnel facing time matrix,
The cost calculation apparatus according to claim 5, wherein when the ratio is equal to or less than a uniform random number, the person-to-person time matrix is created using a predetermined work assigned in advance to the worker. The work identification unit is
Calculating a ratio between the result of identifying the work performed by the worker and the prescribed work assigned in advance to the worker;
If the ratio is larger than a uniform random number, replace the specified work pre-assigned to the worker with the specific result, then create the personnel facing time matrix and the place stay time matrix,
The said person facing time matrix and the said place stay time matrix are produced using the regular operation | work previously allocated to the said worker when the said ratio is below a uniform random number. Costing device. The work identification unit is
Calculating a ratio between the result of identifying the work performed by the worker and the prescribed work assigned in advance to the worker;
When the ratio is larger than a uniform random number, the predetermined work assigned in advance to the worker is replaced with the specific result, and then the person-to-person time matrix, the place stay time matrix, and the system stay Create a time matrix,
If the ratio is equal to or less than a uniform random number, the personnel face-to-face time matrix, the place stay time matrix, and the system stay time matrix are created using a predetermined work assigned in advance to the worker. 7. The cost calculation apparatus according to claim 6, wherein The work identification unit is
When the ratio is larger than a uniform random number, for the item related to the other worker among the items included in the personnel facing time matrix, the specified work assigned in advance to the worker is replaced with the specific result. The cost calculation apparatus according to claim 5, wherein the cost calculation apparatus is created after the update.

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