JP2019139449A - Apparatus and program for labor cost calculation - Google Patents

Abstract

To provide an apparatus and program for labor cost calculation applicable to a capital allocation simulation to calculate a capital allocation amount for each of at least one of object person.SOLUTION: An apparatus for labor cost calculation includes a raise-rate calculating section that calculates a salary raise rate for at least one object person based on a planned labor cost and salary past information, a salary calculating section that calculates a salary expected payment for at least one object person over a time period for salary calculation based on the salary past information and raise rate, a labor cost calculating section that calculates a total labor cost expected amount that is a total of a labor cost expected amount for at least one object person over the time period for salary calculation based on the salary expected payment, a raise-rate correcting section that corrects a raise rate based on a planned labor cost and total labor cost expected amount, a salary calculating section that re-calculates a salary expected payment based on the salary past information and the corrected raise rate, and a labor cost calculating section that calculates a labor cost expected amount for at least one object person based on the re-calculated salary expected payment.SELECTED DRAWING: Figure 5

Description

  The present disclosure relates to a personnel cost calculation apparatus and a personnel cost calculation program.

  Patent Document 1 discloses an expense distribution system that distributes expenses related to work contracted with other companies and individuals in each company.

Japanese Patent Laying-Open No. 2015-060502

  In an organization such as a company, it is conceivable to calculate the future labor cost of at least one target person. In addition, in an organization such as a company, for example, an amount of original funds related to salary payment is determined, and an allocation amount of the original funds to each of at least one target person is calculated based on the determined amount of original funds. It is conceivable to simulate such an allocation amount using a computer and to allocate the actual resources based on the simulation result.

  One aspect of the present disclosure is to provide a personnel cost calculation device and a personnel cost calculation program applicable to a resource allocation simulation for calculating an allocation amount of resources to each of at least one target person.

  One aspect of the present disclosure is a personnel cost calculation device for calculating personnel costs of at least one subject in an organization, including a salary plan setting unit, a salary acquisition unit, a salary rate calculation unit, and a salary A calculation unit, a labor cost calculation unit, and a salary increase correction unit are provided. The salary plan setting unit is configured to accept setting of planned labor costs in a salary calculation period which is a future period. The salary acquisition unit is configured to acquire past salary information representing a salary amount of salaries already paid to at least one target person. The salary increase calculation unit is configured to calculate the salary increase rate of at least one target person based on the planned labor cost and past salary information. The salary calculation unit is configured to calculate a scheduled payment amount of salary for at least one target person in the salary calculation period based on the past salary information and the salary increase rate. The labor cost calculation unit is configured to calculate a total labor cost estimated amount that is a total of the estimated labor costs of at least one target person in the salary calculation period based on the scheduled salary payment amount. The salary increase correction unit is configured to correct the salary increase based on the planned labor cost and the estimated total labor cost. The salary calculation unit recalculates the scheduled salary payment based on the past salary information and the corrected salary increase rate. The labor cost calculation unit calculates a planned labor cost for each target person based on the recalculated salary schedule.

  According to such a configuration, for example, the estimated labor cost for each at least one target person is set as the planned labor cost allocation amount, so that the labor cost calculation device can be used as a resource allocation simulation for salary supply. Can be applied.

  One aspect of the present disclosure is a personnel cost calculation device for calculating a labor cost of at least one target person in an organization, including a bonus plan setting unit, a salary supply acquisition unit, a payment month number calculation unit, , A bonus supply calculation unit, a bonus calculation unit, and a payment month number correction unit. The bonus plan setting unit is configured to accept setting of a planned bonus amount in a bonus calculation period that is a future period. The salary supply acquisition unit is configured to acquire a reference salary that is a predetermined salary of at least one target person. The monthly salary calculating unit is configured to calculate the monthly salary of at least one target person based on the planned bonus amount and the standard salary amount of at least one target person. The bonus payment calculation unit is configured to calculate a scheduled payment amount of bonus for at least one target person in the bonus calculation period based on the reference salary amount and the number of months of payment. The bonus calculation unit is configured to calculate a total bonus payment amount that is a total amount of expenses related to the bonus payment of at least one target person during the bonus calculation period, based on the bonus payment scheduled amount. The month of payment correction unit is configured to correct the month of payment based on the planned bonus amount and the total bonus burden. The bonus payment calculation unit recalculates the scheduled bonus payment based on the reference salary and the corrected number of months of payment. The bonus calculation unit calculates a planned amount of expenses related to bonus payment for each target person based on the recalculated bonus payment planned amount.

  According to such a configuration, for example, the estimated cost of the bonus payment for each at least one target person is set as the distribution amount of the planned bonus, so that the personnel cost calculation device can be used as a resource for the bonus payment. It can be applied to distribution simulation.

  A personnel cost calculation program that is a computer program that causes a computer to function as the personnel cost calculation device, a control method for realizing the personnel cost calculation device, and a computer-readable storage medium that stores the labor cost calculation program Are also new and useful.

It is a block diagram which shows the structure of a personnel cost calculation system. It is explanatory drawing of labor cost information. It is explanatory drawing of the data which shows subject's personnel evaluation. It is explanatory drawing of the data which show the correspondence of personnel evaluation and an evaluation rate. It is a flowchart of a salary distribution process. It is a flowchart of a labor cost calculation process. It is a figure which shows the output result of a salary distribution process. It is a flowchart of a bonus distribution process. It is a figure which shows the output result of a bonus distribution process.

Hereinafter, embodiments for carrying out the present disclosure will be described with reference to the drawings.
[1. Constitution]
A personnel cost calculation system 1 shown in FIG. 1 is a system applicable to a resource allocation simulation in a company as an organization. The resource allocation simulation is a simulation for calculating a resource allocation amount for each of at least one target person. The personnel cost calculation system 1 includes an input unit 11, an output unit 12, a labor cost information DB 13, a personal information DB 14, an insurance premium rate DB 15, a company information DB 16, and a control unit 17.

The input unit 11 is a means for inputting various types of information, and includes a keyboard, a pointing device, an input interface for acquiring data from a storage medium, and the like.
The output unit 12 is a means for outputting various types of information, and includes a display or the like.

  The labor cost information DB 13 is a database for storing labor cost information for each employee. Labor cost information is information representing the past labor cost of the employee. The labor cost information DB 13 stores labor cost information for a past predetermined period (at least the previous year in the present embodiment). The labor cost information includes past salary information and past premium information. The past salary information is information representing the salary amount of salary already paid to the employee, in other words, information representing the salary supply history for the employee. “Salary” as used herein includes both monthly salary and bonus. The past insurance premium information is information representing past social insurance premiums of the employee. Figure 2 shows the amount of monthly salary in the previous fiscal year (salary paid monthly), the amount of bonuses twice a year (bonus 1, 2), the amount of annual premium wages (extra amount), and the total amount covered by social insurance Labor cost information, including social insurance premiums and annual labor costs is shown. The total amount covered by social insurance is calculated as follows: monthly salary amount × 12 + bonus 1 amount + bonus 2 amount + annual premium amount.

  The personal information DB 14 is a database for storing personal information for each employee. The personal information includes basic information (employee code, name, gender, etc.) of the employee, information on employment classification, affiliation, position, date of employment, etc. Further, the personal information includes personnel evaluations according to contributions as shown in FIG. In this embodiment, personnel evaluation is performed in five stages, S, A, B, C, and D.

  The insurance rate DB 15 is a database for storing various insurance rate data. The insurance premium rate DB 15 stores data on the health insurance premium rate, the welfare pension insurance premium rate, the employment insurance premium rate, the workmen's accident insurance premium rate, and the child and childcare contribution rate.

  The company information DB 16 is a database for storing company information. The company information is information relating to the simulation target company. The company information includes correspondence table data, which is data indicating the correspondence between employee personnel evaluations and evaluation rates, as shown in FIG. The evaluation rate is a ratio of salary determined by personnel evaluation, and is used when determining the scheduled payment amount of employee salary (bonus in this embodiment). In this embodiment, each evaluation value of 1.2, 1.1, 1.0, 0.9, and 0.8 is associated with each evaluation of personnel evaluation S, A, B, C, and D. It is done.

Further, the company information stores information indicating the number of retired persons who have left the company for a predetermined period in the past (in the present embodiment, the past three years).
The control unit 17 is mainly configured by a known microcomputer having a CPU 171 and a semiconductor memory (hereinafter referred to as a memory 172) such as a RAM, a ROM, and a flash memory. Various functions of the control unit 17 are realized by the CPU 171 executing a program stored in a non-transitional physical storage medium. In this example, the memory 172 corresponds to a non-transitional physical storage medium that stores a program. Further, by executing this program, a method corresponding to the program is executed. The number of microcomputers constituting the control unit 17 may be one or more.

The control unit 17 executes a salary distribution process shown in FIG. 5 and a bonus distribution process shown in FIG. 8 described later by the CPU 171 executing the program.
[2. processing]
[2-1. Salary distribution process]
Next, the salary distribution process executed by the control unit 17 will be described with reference to the flowchart of FIG.

First, in S101, the control unit 17 outputs a setting screen to the output unit 12, and accepts various settings from the user.
The various settings include setting the salary calculation period, planned labor cost, target person, calculation base month, the number of new graduate employees, the number of mid-career hires, the number of voluntary retirees, and the average retiree average salary.

  The salary calculation period is a future period and is a target period for executing the salary distribution process. That is, the resources (budget) for the payroll period are allocated. In this embodiment, the salary calculation period is set on a yearly basis. The salary distribution process is assumed to be executed at the beginning of the fiscal year, for example. In addition, when performing the salary distribution process for a plurality of years, the salary distribution process is performed for each year.

The planned labor cost is the amount of funds that can be paid by salary. In other words, the planned labor cost is a budget related to salary supply during the salary calculation period.
The target person is at least one employee to whom funds (planned labor costs) are allocated.

  The calculation reference month is a past month (for example, the month of the previous year) that serves as a reference for calculating the scheduled salary payment amount of the target person in S104 described later. That is, the scheduled salary payment amount is calculated based on the past salary information of the calculation reference month.

The number of new graduate employees is the expected number of new graduate employees who enter the company as a new graduate during the salary calculation period. In this embodiment, the user inputs an arbitrary numerical value.
The number of mid-career hired employees is the expected number of mid-career hired employees who join the mid-career hire during the salary calculation period. In this embodiment, the user inputs an arbitrary numerical value.

  The number of self-retired retirees is the expected number of retirees who retire on their own convenience during the salary calculation period. In this embodiment, the user can select arbitrary input or automatic input. When arbitrary input is selected, the user inputs an arbitrary numerical value. On the other hand, when automatic input is selected, the average number of self-retired employees for the past predetermined period (the past three years in this embodiment) based on the number of past self-retired persons stored in the company information DB 16 The number of people is calculated. Then, the calculated average number is set as the number of retired persons at their own convenience.

  The average retiree salary is the average salary of retirees during the salary calculation period. In this embodiment, the user can select arbitrary input or automatic input. When arbitrary input is selected, the user inputs an arbitrary numerical value. When automatic input is selected, the average salary for retirees is calculated by a predetermined algorithm. Details will be described later.

  Subsequently, in S102, the control unit 17 acquires labor cost information of all the target persons from the labor cost information DB 13 in the past predetermined period (previous year in the present embodiment). And the control part 17 calculates the total amount (henceforth the total labor cost before a raise) of all the subject persons of the last year according to the following formula 1 using the acquired labor cost information.

(A) "Total labor costs before salary increase" = Σ ("Total salary paid" + "Total premium" + "Total bonus paid" + "Total employer-paid social insurance premium")・ Formula 1
Here, the sum of salary payments, the total of premiums, the total of bonus payments, and the total of employer-paid social insurance premiums are the sum of the salary payments for the previous year, the total of the premiums, This is the total amount of bonuses paid and the total amount of social insurance premiums paid by employers. Further, Σ means that a sum is taken for the subject person.

  Subsequently, in S103, the control unit 17 calculates a temporary raise rate based on the planned labor cost set in S101 and the total labor cost before the raise calculated in S102. Here, the salary increase rate is a ratio of the salary amount after the salary increase to the salary amount before the salary increase, and the provisional salary increase rate is a provisional salary increase rate. The control unit 17 calculates the temporary pay increase rate according to the following formula 2.

(B) “Temporary salary increase rate” = “planned labor cost” ÷ (a) “total labor cost before salary increase” −1.0.
Note that the salary increase rate in this embodiment is the basic salary increase rate, not the labor cost increase rate including social insurance premiums. However, since it is only necessary to obtain a provisional salary increase rate in S103, in the present embodiment, the provisional salary increase ratio is calculated from labor costs including social insurance premiums.

  Subsequently, in S104, the control unit 17 executes labor cost calculation processing. The labor cost calculation process is a process of calculating a total labor cost estimated amount that is the total of the estimated labor costs of all the target persons during the salary calculation period. Hereinafter, the labor cost calculation process will be described with reference to the flowchart of FIG.

The control unit 17 repeats the following processes of S201 to S205 for each target person.
In S201, the control unit 17 calculates the monthly salary after the salary increase in the salary calculation period according to the following formula 3.

“Monthly salary amount after salary increase” = “Total amount of fixed salary items among allowance items in past salary information of calculation base month” × (b) “temporary salary increase rate” Equation 3
Here, the calculation reference month is the past month set in S101. Fixed salary items are salary items that do not vary according to working hours, such as basic salary and professional salary.

  In S202, the control unit 17 acquires various insurance premium rates (health insurance premium rate, welfare pension insurance premium rate, employment insurance premium rate, workers' accident insurance premium rate, and child and child care contribution rate) stored in the insurance premium rate DB 15. And the control part 17 calculates the salary employer burden amount which is an employer burden social insurance premium according to the salary payment amount by multiplying the monthly salary amount after the salary increase calculated in S201 by various insurance premium rates.

In S <b> 203, the control unit 17 calculates the sum of the premium amount in the salary calculation period according to the following formula 4.
“Total amount of premium” = “Total amount of variable salary items among allowance items in past 12 months salary information (pay bonus category = salary) including calculation base month” × (b) “provisional salary rate "... Formula 4
Here, the past salary information (salary bonus category = salary) is past salary information for only the salary to be paid each month without including bonuses. Variable salary items are salary items that vary according to working hours, such as overtime pay. The past 12 months including the calculation reference month include, for example, the year including the calculation reference month.

In S204, the control unit 17 calculates the bonus payment amount after the salary increase in the salary calculation period according to the following formula 5.
“Bonus amount after salary increase” = “Total amount of allowance of past salary information (pay bonus category = bonus) for the past 12 months including calculation base month” × (b) “temporary salary increase rate” Equation 5
Here, the past salary information (salary bonus category = bonus) is past salary information only for bonuses, not including salary paid every month.

  In S205, the control unit 17 acquires various insurance premium rates (health insurance premium rate, welfare pension insurance premium rate, employment insurance premium rate, workers' accident insurance premium rate, and child and child care contribution rate) stored in the insurance premium rate DB 15. And the control part 17 calculates the bonus employer burden amount which is an employer burden social insurance premium according to the bonus payment amount by multiplying the bonus payment amount after the raise calculated in S204 by various insurance premium rates.

The control part 17 repeats the process of the above S201-S205 for every subject.
In S206, the control unit 17 uses the monthly salary amount after the salary increase for each target person calculated in S201 to S205, and the total amount of the labor cost of all the target persons in the payroll period according to the following formula 6. Calculate a certain total labor cost.

"Scheduled total labor costs" = Σ (("Monthly salary after salary increase" + "Salary employer's burden") x 12 + "Total of extra amount" + "Bonus payment after salary increase" + "Bonus business owner" Amount of burden ”) ・ ・ ・ Formula 6
Here, “monthly salary after salary increase” or the like is “monthly salary after salary increase” of the employee, etc., and Σ means that the target person is summed.

When executing S206, the control unit 17 ends the labor cost calculation process of FIG. 6 and returns to S105 of FIG.
In S105, the control unit 17 calculates a reference monthly amount in the salary calculation period according to the following equation 7.

"Base monthly amount" = "Total labor cost planned amount" ÷ "Number of target persons" ÷ 12 ... Formula 7
Subsequently, in S106, the control unit 17 calculates a new graduate payment amount according to the following equation 8 based on the number of new graduate employees increased in S101 and the reference monthly amount calculated in S105. The new graduate payment amount is the salary payment amount for all new graduate employees during the payroll period.

“New graduates paid” = “Number of new graduates increased” × “Standard monthly amount” × 12 Expression 8
That is, in this embodiment, a new graduate employee enters the company at the beginning of the fiscal year set in the salary calculation period, and the amount of new graduate payments is calculated assuming that one year of salary is paid for each new graduate employee who joined the company.

  Subsequently, in S107, the control unit 17 calculates the mid-career recruitment amount according to the following formula 9 based on the number of mid-career recruitment employees set in S101 and the reference monthly amount calculated in S105. The mid-career payment amount is the salary payment amount for all mid-career hires.

“Schedule for mid-career recruitment” = “Number of mid-career recruitment employees” x “Base monthly fee” x 6 Formula 9
In other words, in this embodiment, mid-career employees are on average assumed to enter the middle of the year set in the payroll calculation period, and mid-career hires are paid for each mid-career hired employee who joins the company. The amount of payment is calculated.

Subsequently, in S108, the control unit 17 calculates a retiree average salary.
Here, when an arbitrary input is selected for the average retiree salary in S101, the salary amount input by the user is calculated as the average retiree salary. On the other hand, when automatic input is selected in S101, the reference monthly amount calculated in S105 is calculated as the average retiree salary.

  Subsequently, in S109, the control unit 17 determines the new graduate based on the total amount of labor costs calculated in S206 and the new graduate payment amount, mid-career employment payment amount, and retiree average salary amount calculated in S106 to S108. Calculate the total labor cost including the amount to be paid according to the following formula 10.

“Scheduled total labor costs including new graduates paid” = “Scheduled total labor costs” + “New graduates paid” + “Mid employment hires” − (“Average salary of retirees” × “ Number of people "x 6) ... Formula 10
That is, a retired person is retired in the middle of the year set for the salary calculation period on average, and is treated as a salary for 6 months per retired retired person.

  Subsequently, in S110, the control unit 17 calculates a correction rate for the salary increase rate based on the planned labor cost set in S101 and the total labor cost estimated amount calculated in S109, such as the new graduate payment amount, by the following formula 11 Calculate according to

“Correction rate” = (“Planned labor cost” − “Scheduled total labor cost including new graduate payments”) ÷ “Planned labor cost” Formula 11
Subsequently, in S111, the control unit 17 determines whether or not the correction factor calculated in S110 is equal to or greater than a predetermined setting accuracy Th1. In the present embodiment, the setting accuracy Th1 is set to 0.01 by default. The setting accuracy Th1 can be arbitrarily set.

  If the control unit 17 determines in S111 that the correction rate is equal to or greater than the set accuracy Th1, the control unit 17 proceeds to S112, and the number of times the salary distribution processing has been corrected since the salary distribution process is started is a predetermined threshold value. It is determined whether or not it is less than Th2. In the present embodiment, the threshold value Th2 is set to 10.

  If the controller 17 determines in S112 that the number of times is equal to or less than the threshold value Th2, the controller 17 proceeds to S113 and corrects the salary increase rate. That is, the control unit 17 calculates the corrected salary rate according to the following formula 12 using the correction rate calculated in S110.

“Rise rate after correction” = “Rate increase” + “Correction rate” Equation 12
Here, the salary increase rate is the salary increase rate immediately before the execution of S113, and is the provisional salary increase rate in S113 in the first cycle after the salary distribution process is started.

  Thereafter, the control unit 17 returns to S104 described above, and repeats the processes after S104 using the corrected salary increase rate. That is, the control unit 17 replaces the temporary increase rate in Equations 3 to 5 with the corrected increase rate, and repeats the processes after S104.

  On the other hand, the control unit 17 determines that the correction rate is not equal to or higher than the setting accuracy Th1 in S111 described above, that is, the correction rate is less than the setting accuracy Th1, or the number of times is not equal to or less than the threshold Th2 in S112. If it is determined that the number of times is greater than the threshold value Th2, the process proceeds to S114.

  In S114, the control unit 17 calculates the estimated amount of labor costs during the salary calculation period for each target person at the calculated rate of pay increase, and outputs the calculated estimated amount as the amount of planned labor cost allocation to the target person. Output to. Here, the control unit 17 calculates the scheduled amount of labor costs for each target person by executing S201 to S205 described above.

  The control part 17 will complete | finish the salary distribution process of FIG. 5, if S114 is performed. That is, in the present embodiment, the salary distribution process ends when the correction rate of the salary increase rate becomes less than the set accuracy Th1. However, if the correction rate does not become less than the set accuracy Th1 even after the correction of the salary increase rate a predetermined number of times (10 times), the estimated amount of labor costs calculated using the salary increase rate at that time is output. The

  FIG. 7 shows an example of the output result of S114. In the example shown in FIG. 7, the employee code, name, affiliation, position, date of employment, monthly salary, premium, bonus payment, salary bonus total, employer-paid social insurance premium and annual labor cost A list is output. Further, the company name of the simulation target company and the values of the parameters used to calculate the estimated amount of labor costs are output. Specifically, the calculation base month, the planned labor cost, the salary increase rate, the salary calculation period, and various insurance premium rates are output as the values of each parameter. In addition, the date on which the salary distribution process is executed is output.

[2-2. Bonus allocation process]
Next, bonus distribution processing executed by the control unit 17 will be described with reference to the flowchart of FIG.

First, in S301, the control unit 17 outputs a setting screen to the output unit 12, and receives various settings from the user.
Various settings include a bonus calculation period, a planned bonus burden, a target person, and a reference date.

  The bonus calculation period is a future period, and is a period for which bonus allocation processing is executed. That is, the funds (budget) for the bonus calculation period are allocated. In the present embodiment, the bonus calculation period is set on a yearly basis. Note that when the bonus distribution process is executed for a plurality of years, the bonus distribution process is executed for each year.

The planned bonus burden is the amount of funds that can be paid with the bonus. In other words, the planned bonus burden is a budget related to bonus payment during the bonus calculation period.
As shown in the following formula 13, the planned bonus burden amount is the total amount of bonus payments for all target persons during the bonus calculation period (hereinafter referred to as planned bonus payment amount) and the employer-paid society according to the planned bonus payment amount. It is set as the sum of insurance premiums.

(C) “Plan bonus payment amount” = (d) “Plan bonus payment amount” + “Business owner-paid social insurance premium” Formula 13
The target person is at least one employee to whom the funds (planned bonus burden) are allocated.

  The reference date is a date that serves as a reference when calculating the future bonus payment month of the subject in S304 to be described later. That is, the number of months of payment is calculated based on the basic salary as of the reference date. The bonus payment month is the predetermined number of months when the bonus payment amount is calculated by multiplying the predetermined monthly salary by a predetermined number of months.

Subsequently, in S302, the control unit 17 calculates a planned bonus payment amount according to the following equation 14 based on the planned bonus burden set in S301.
(D) “Plan bonus payment amount” = “Plan bonus payment amount” ÷ (1+ (e) “Total sum of social insurance premiums paid by employers”)
Here, the sum of the social insurance premiums paid by the employer is the sum of the health insurance premium rate, the welfare pension insurance premium rate, the employment insurance premium rate, the workers' accident insurance premium rate, and the child and childcare contribution rate.

  In addition, since the employer-paid social insurance premium of the above formula 13 is different for each target person, the planned bonus payment amount calculated by the above formula 14 is the planned bonus payment amount in a strict sense calculated from the planned bonus payment amount. Does not necessarily match. However, since it is only necessary to obtain an approximate estimate of the planned bonus payment amount in S302, the planned bonus payment amount is calculated by Expression 14 in this embodiment.

Subsequently, in S303, the control unit 17 acquires a reference salary amount and a personnel evaluation, which are predetermined salary amounts of each target person.
The reference salary is the amount of basic salary in bonus calculation, for example, the sum of age salary, professional salary, qualification salary and adjustment salary.

  In this embodiment, the basic salary at the time of the standard date set in S101 is used as the standard salary amount. For example, when the date of the previous year is set as the reference date, the reference salary is the basic salary before the salary increase. On the other hand, when the current date is set as the reference date, the reference salary is the basic salary after the salary increase.

  In S303, the control unit 17 acquires the basic salary basic salary from the personal information DB 14 when the base date is a past date. On the other hand, when the reference date is a future date, the control unit 17 adds a predetermined salary increase to the past (for example, the previous year) basic salary acquired from the personal information DB 14 to add the reference date. Get the basic salary at the time. On the other hand, the control unit 17 acquires the personnel evaluation of each target person from the personal information DB 14.

  Subsequently, in S304, the control unit 17 calculates the bonus payment month in the bonus calculation period based on the planned bonus payment amount calculated in S302 and the reference salary amount and personnel evaluation acquired in S303. Calculate according to Equation 14.

(F) “months of payment” = (c) “planned bonus burden” ÷ Σ ((g) “standard salary by individual” × “evaluation rate by individual”)
Here, the individual evaluation rate is an evaluation rate associated with the personnel evaluation of the employee acquired in S303 via the correspondence table data shown in FIG. Further, Σ means that a sum is taken for the subject person.

  Subsequently, in S305, the control unit 17 determines the bonus for the bonus calculation period for each individual according to the following equation 16 based on the base salary and personnel evaluation acquired in S303 and the number of months of payment calculated in S304. Calculate the scheduled payment amount.

(H) “Scheduled payment amount for individual bonus” = (g) “Standard salary amount for each individual” × (f) “Month of payment” × “Evaluation rate for each individual” Expression 16
Subsequently, in S306, the control unit 17 calculates a bonus burden amount for each individual bonus calculation period according to the following equation 17 based on the scheduled bonus payment for each individual calculated in S305.

(I) “Bonus payment by individual” = (h) “Scheduled payment of bonus by individual” + “Business owner-paid social insurance premium” Equation 17
Here, the employer-paid social insurance premium is an employer-paid social insurance premium corresponding to the scheduled payment of the bonus for each individual, and is calculated by referring to the individual social insurance participation information.

  Subsequently, in S307, the control unit 17 calculates a trial difference according to the following equation 18 based on the planned bonus burden set in S301 and the individual bonus payment calculated in S306.

(J) “Estimated difference” = “Plan bonus payment amount” −Σ (i) “Individual bonus payment amount” Equation 18
Here, Σ means taking the sum for the subject.

Subsequently, in S308, the control unit 17 calculates a correction rate for the number of months to be paid according to the following equation 17 based on the planned bonus burden set in S301 and the trial calculation difference calculated in S307.
"Correction rate" = (j) "Estimated difference" / (Plan bonus contribution / (1 + Sum of employer-paid social insurance premiums))
Subsequently, in S309, the control unit 17 determines whether or not the correction factor calculated in S308 is equal to or higher than a predetermined setting accuracy Th3. In the present embodiment, the setting accuracy Th3 is set to 0.01 by default. The setting accuracy Th3 can be arbitrarily set.

  If the control unit 17 determines in S309 that the correction rate is equal to or greater than the set accuracy Th3, the control unit 17 proceeds to S310, and the number of times the month of payment has been corrected after the bonus distribution process is started is a predetermined threshold. It is determined whether or not the value is less than Th4. In the present embodiment, the threshold value Th4 is set to 10.

  When it is determined in S310 that the number of times is equal to or less than the threshold value Th4, the control unit 17 proceeds to S311 and corrects the number of months of supply. That is, the control unit 17 calculates the corrected month of supply according to the following equation 20 using the correction rate calculated in S309.

“Number of months to be paid after correction” = (f) “Number of months to be paid” + “Correction rate” Expression 20
Thereafter, the control unit 17 returns to the above-described S305, and repeats the processes after S305 using the corrected number of months of supply.

  On the other hand, when the control unit 17 determines that the correction rate is not equal to or greater than the set accuracy Th3 in S309 described above, that is, less than the set accuracy Th3, or the number of times is not equal to or less than the threshold Th4 in S310, that is, the threshold value. If it is determined that the value is greater than the value Th4, the process proceeds to S312.

  In S312, the control unit 17 calculates a bonus burden amount for the bonus calculation period for each target person with the calculated number of months of payment, and outputs the calculated bonus burden amount as a distribution amount of the planned bonus burden amount for the target person. 12 is output. Here, the control part 17 calculates the bonus burden amount for every subject by performing S305 and S306 mentioned above.

  When executing S <b> 312, the control unit 17 ends the bonus distribution process of FIG. 8. That is, in the present embodiment, the bonus distribution process ends when the correction rate of the bonus payment month number becomes less than the set accuracy Th3. However, if the correction rate does not become less than the set accuracy Th3 even if the number of months for payment is corrected a predetermined number of times (10 times), the bonus payment amount calculated using the number of months for payment at that time is output. The

  FIG. 9 shows an example of the output result of S312. In the example shown in FIG. 9, the employee code, name, affiliation, position, date of employment, basic salary, position salary, qualification salary, adjustment salary, basic salary total (basic salary, position salary, qualification salary and adjustment salary) Total amount), personnel evaluation, evaluation rate, planned bonus payment, employer-paid health insurance premium, employer-paid welfare annuity premium, employment insurance premium, workers' accident insurance premium, child and childcare contribution, total employer-paid social insurance premium And a list of bonus payments. Further, the name of the company subject to the bonus allocation process and the value of each parameter used in the bonus allocation process are output. Specifically, the reference date, the planned bonus burden, the number of paid months, and the bonus calculation period are output as the values of each parameter. In addition, the date of the date on which the title and bonus allocation processing is executed is output.

[3. effect]
According to the embodiment detailed above, the following effects can be obtained.
(1) In the present embodiment, the control unit 17 corrects the salary increase rate based on the set planned labor cost and the total labor cost scheduled amount that is the total of the scheduled labor costs of all the target persons. Then, the control unit 17 recalculates the scheduled labor cost including the scheduled salary payment based on the labor cost information including the past salary information and the corrected salary increase rate. Then, the control unit 17 calculates the planned labor cost for each target person as the planned labor cost allocation based on the recalculated planned labor cost. Therefore, the labor cost calculation system 1 can be applied to a resource allocation simulation related to salary supply. Moreover, the calculation accuracy of the estimated amount of labor costs can be improved as compared with a configuration in which the once calculated salary increase rate is not corrected.

  (2) In the present embodiment, the control unit 17 corrects the number of months to be paid based on the set planned bonus burden amount and the total bonus burden amount that is the total of the bonus burden amounts of all the target persons. Then, the control unit 17 recalculates the scheduled payment amount of the bonus based on the reference salary amount and the corrected month of payment. Then, the control unit 17 calculates the bonus payment amount for each target person as the distribution amount of the planned bonus payment amount based on the recalculated bonus payment planned amount. Therefore, the labor cost calculation system 1 can be applied to a resource allocation simulation related to bonus payments. In addition, the calculation accuracy of the bonus burden can be improved as compared with a configuration in which the once calculated month of payment is not corrected.

  (3) In the present embodiment, in the bonus distribution process, the total bonus burden including the evaluation rate determined by the individual personnel evaluation of the target person is calculated. Therefore, the personnel cost calculation system 1 can be applied to a simulation that calculates a distribution amount related to salary payment in consideration of personnel evaluation.

  (4) In this embodiment, the total amount of labor costs is calculated, including the amount of salary to be paid during the salary calculation period for three types of employees: new graduates, mid-career employees, and retired employees. Therefore, the estimated total labor cost is calculated as compared to the structure that calculates the total labor cost without including the planned salary payment for new graduates, mid-career employees, and retired employees. It can be close to the allocated amount.

  In this embodiment, the control unit 17 corresponds to a labor cost calculation device, the planned bonus burden amount corresponds to a planned bonus amount, S101 corresponds to processing as a salary plan setting unit, and S102 serves as a salary acquisition unit. S103 corresponds to the processing as the salary increase calculation unit. S113 corresponds to processing as a salary increase correction unit, S201 and S204 correspond to processing as a salary calculation unit, and S206 corresponds to processing as a labor cost calculation unit. Further, S301 corresponds to the process as a bonus plan setting unit, S303 corresponds to the process as a salary supply acquisition unit, S304 corresponds to the process as the month calculation unit, and S305 as the bonus supply calculation unit. S307 corresponds to the process as the bonus calculation unit, and S311 corresponds to the process as the supply month correction unit.

[4. Other Embodiments]
As mentioned above, although the form for implementing this indication was demonstrated, this indication is not limited to the above-mentioned embodiment, and can carry out various modifications.

  (1) In the salary allocation process, the total labor cost estimated amount including the personnel evaluation rate of the target person may be calculated. For example, it is good also as a structure which changes the salary raise rate of the said subject person according to personnel evaluation of the subject person. In this case, a correspondence table between personnel evaluations and salary increases is required. For example, the “temporary salary increase rate” in Equation 3 may be changed according to the personnel evaluation of the target person. According to such a configuration, the personnel cost calculation system 1 can be applied to a simulation that calculates a distribution amount related to salary supply in consideration of personnel evaluation.

  (2) In the bonus allocation process, the bonus payment plan for the bonus calculation period for at least one of the newly graduated employees, mid-career hires, and retired employees, and the employer-paid social insurance premium corresponding to the scheduled payment amount In addition, the total bonus contribution amount may be calculated.

  According to such a configuration, the total bonus burden calculated compared to the configuration in which the total bonus payment is calculated without including the planned bonus payment for any newly graduated employee, mid-career hired employee, or retired employee. The amount can be brought close to the actual distribution amount.

  (3) The salary distribution process or the bonus distribution process may be performed in consideration of only the increase or decrease in the number of one or two of the newly graduated employees, mid-career employees, and retired employees. Further, the salary distribution process or the bonus distribution process may be performed without considering the increase or decrease in the number of new graduate employees, mid-career hires, and retired employees.

  (4) In the above embodiment, the base salary for the bonus allocation process is the base date of the base date of the past or future month, but the base salary is not limited to this. The reference salary amount may be an arbitrary amount.

  (5) In the above embodiment, in the salary allocation process and the bonus allocation process, not only the salary and bonus payment amount, but also the estimated labor cost and the bonus payment amount including social insurance premiums paid by the employer according to them are calculated. Although it is calculated, the way of allocating resources is not limited to this. For example, the salary distribution process or the bonus distribution process may be executed including only the salary and bonus payment amount without including the social insurance premium paid by the business owner. In this case, the labor cost of the target person is the salary payment amount, and the expense related to the bonus payment is the bonus payment amount.

  (6) In the bonus distribution process, instead of the planned bonus burden including social insurance premiums, a planned bonus payment amount not including social insurance premiums may be a setting item. That is, the bonus distribution process may be performed using the planned bonus payment amount as an input from the user. In this case, the planned bonus payment amount corresponds to the planned bonus amount.

  (7) In the above embodiment, the pay increase rate is corrected based on a comparison between the planned labor cost and the total labor cost planned amount. More specifically, the salary increase rate is corrected based on the difference between the planned labor cost and the planned total labor cost. However, the method of correcting the salary increase rate is not limited to this. For example, the rate of salary increase may be corrected based on the ratio between the planned labor cost and the estimated total labor cost.

  (8) In the above embodiment, the number of months to be paid is corrected based on a comparison between the planned bonus burden and the total bonus burden. More specifically, the number of months to be paid is corrected based on the difference between the planned bonus payment amount and the total bonus payment amount. However, the method for correcting the number of months to be paid is not limited to this. For example, the number of months to be paid may be corrected based on the ratio of the planned bonus payment amount to the total bonus payment amount.

  (9) In the above embodiment, the salary calculation period and the bonus calculation period can be set on a yearly basis, but the salary calculation period and the bonus calculation period are not limited thereto. For example, the salary calculation period and the bonus calculation period may be set in units of various periods such as a half year, a quarter period, and a monthly period.

  (10) In the above embodiment, the company and the employee are exemplified as the organization and the individual, but the organization and the individual are not limited to this. The organization may be, for example, a cooperative, a corporation, a foundation, or the like, and the individual may be a member or a member.

  (11) The personnel cost calculation system is not limited to the on-premises operation type (on-premises). For example, a salary distribution process, a bonus distribution process, and the like may be executed on a server in which a client terminal on the company side is connected via a network using a cloud computing type service. In this case, the control unit of the server corresponds to a personnel cost calculation device.

(12) In the above embodiment, some or all of the functions executed by the control unit 17 may be configured by hardware using one or a plurality of ICs.
(13) A plurality of functions of one constituent element in the above embodiment may be realized by a plurality of constituent elements, or a single function of one constituent element may be realized by a plurality of constituent elements. . Further, a plurality of functions possessed by a plurality of constituent elements may be realized by one constituent element, or one function realized by a plurality of constituent elements may be realized by one constituent element. Moreover, you may abbreviate | omit a part of structure of the said embodiment. In addition, at least a part of the configuration of the above embodiment may be added to or replaced with the configuration of the other embodiment. In addition, all the aspects included in the technical idea specified by the wording described in the claims are embodiments of the present disclosure.

  DESCRIPTION OF SYMBOLS 1 ... Personnel cost calculation system, 11 ... Input part, 12 ... Output part, 13 ... Labor cost information DB, 14 ... Personal information DB, 15 ... Insurance premium rate DB, 16 ... Company information DB, 17 ... Control part.

Claims (9)

In the organization, a labor cost calculation device for calculating the labor cost of at least one target person,
A salary plan setting unit configured to accept setting of planned labor costs in a pay period that is a future period;
A salary acquisition unit configured to acquire salary past information representing the salary of salaries already paid to the at least one subject;
A salary increase calculation unit configured to calculate a salary increase rate of the at least one target person based on the planned labor cost and the past salary information;
A salary calculation unit configured to calculate a scheduled payment amount of the salary of the at least one target person in the salary calculation period based on the salary past information and the salary increase rate;
A labor cost calculation unit configured to calculate a total labor cost schedule amount that is a total of a schedule of labor costs of the at least one subject in the salary calculation period based on the scheduled payment amount of the salary;
A salary rate correction unit configured to correct the rate of salary increase based on the planned labor cost and the planned total labor cost;
With
The salary calculation unit recalculates the scheduled salary payment based on the salary past information and the corrected salary increase rate,
The labor cost calculation device, wherein the labor cost calculation unit calculates the planned labor cost for each of the at least one target person based on the recalculated scheduled salary payment. The labor cost calculation device according to claim 1,
A bonus plan setting unit configured to accept setting of a planned bonus amount in a bonus calculation period which is a future period;
A salary supply acquisition unit configured to acquire a reference salary that is a predetermined salary of the at least one subject;
Based on the planned bonus amount and the reference salary amount of the at least one subject person, a monthly salary calculating unit configured to calculate the monthly salary period of the at least one subject person;
A bonus payment calculation unit configured to calculate a scheduled payment amount of the bonus of the at least one target person in the bonus calculation period based on the reference salary amount and the number of months of payment;
A bonus calculation unit configured to calculate a total bonus payment amount, which is a total amount of expenses related to the bonus payment of the at least one target person in the bonus calculation period, based on the scheduled payment amount of the bonus; ,
A monthly salary correcting unit configured to correct the monthly salary based on the planned bonus amount and the total bonus burden;
With
The bonus payment calculation unit recalculates the scheduled payment amount of the bonus based on the reference salary amount and the corrected month of payment,
The said bonus calculation part is a personnel cost calculation apparatus which calculates the estimated amount of expense which concerns on the said bonus payment for every said at least 1 object person based on the said estimated payment amount of the bonus. The labor cost calculation device according to claim 1 or claim 2,
A personnel cost calculation apparatus in which the estimated total labor cost is calculated including personnel evaluation of the at least one subject. The personnel cost calculation device according to any one of claims 1 to 3, wherein
The labor cost calculation unit includes a new graduate who enters the organization with a new graduate during the payroll period, a mid-career hired who enters the organization with a mid-career hire during the payroll period, and a retired person who retires during the payroll period. A labor cost calculation device that calculates the total labor cost estimated amount including a scheduled salary payment amount for the at least one type of person during the salary calculation period. In the organization, a labor cost calculation device for calculating the labor cost of at least one target person,
A bonus plan setting unit configured to accept setting of a planned bonus amount in a bonus calculation period which is a future period;
A salary supply acquisition unit configured to acquire a reference salary that is a predetermined salary of the at least one subject;
Based on the planned bonus amount and the reference salary amount of the at least one subject person, a monthly salary calculating unit configured to calculate the monthly salary period of the at least one subject person;
A bonus payment calculation unit configured to calculate a scheduled payment amount of the bonus of the at least one target person in the bonus calculation period based on the reference salary amount and the number of months of payment;
A bonus calculation unit configured to calculate a total bonus payment amount, which is a total amount of expenses related to the bonus payment of the at least one target person in the bonus calculation period, based on the scheduled payment amount of the bonus; ,
A monthly salary correcting unit configured to correct the monthly salary based on the planned bonus amount and the total bonus burden;
With
The bonus payment calculation unit recalculates the scheduled payment amount of the bonus based on the reference salary amount and the corrected month of payment,
The said bonus calculation part is a personnel cost calculation apparatus which calculates the estimated amount of expense which concerns on the said bonus payment for every said at least 1 object person based on the said estimated payment amount of the bonus. The labor cost calculation device according to claim 2 or claim 5,
A personnel cost calculation device for calculating the total bonus burden including a personnel evaluation of the at least one subject. The labor cost calculation device according to claim 2, claim 5 or claim 6,
The bonus calculation unit includes a new graduate who enters the organization with a new graduate during the bonus calculation period, a mid-career hired who enters the organization with a mid-career hire during the bonus calculation period, and a retired person who retires during the bonus calculation period, A personnel cost calculation device that calculates the total bonus payment amount including a scheduled bonus payment amount in the bonus calculation period for at least one type of person. In an organization, a labor cost calculation program for causing a computer to function as a labor cost calculation device for calculating the labor cost of at least one target person,
A salary plan setting unit configured to accept setting of planned labor costs in a pay period that is a future period;
A salary acquisition unit configured to acquire salary past information representing the salary of salaries already paid to the at least one subject;
A salary increase calculation unit configured to calculate a salary increase rate of the at least one target person based on the planned labor cost and the past salary information;
A salary calculation unit configured to calculate a scheduled payment amount of the salary of the at least one target person in the salary calculation period based on the salary past information and the salary increase rate;
A labor cost calculation unit configured to calculate a total labor cost schedule amount that is a total of a schedule of labor costs of the at least one subject in the salary calculation period based on the scheduled payment amount of the salary;
A salary rate correction unit configured to correct the rate of salary increase based on the planned labor cost and the planned total labor cost;
With
The salary calculation unit recalculates the scheduled salary payment based on the salary past information and the corrected salary increase rate,
The labor cost calculation unit calculates a planned cost of the labor cost for each of the at least one target person based on the recalculated scheduled salary payment amount. Calculation program. In an organization, a labor cost calculation program for causing a computer to function as a labor cost calculation device for calculating the labor cost of at least one target person,
A bonus plan setting unit configured to accept setting of a planned bonus amount in a bonus calculation period which is a future period;
A salary supply acquisition unit configured to acquire a reference salary that is a predetermined salary of the at least one subject;
Based on the planned bonus amount and the reference salary amount of the at least one subject person, a monthly salary calculating unit configured to calculate the monthly salary period of the at least one subject person;
A bonus payment calculation unit configured to calculate a scheduled payment amount of the bonus of the at least one target person in the bonus calculation period based on the reference salary amount and the number of months of payment;
A bonus calculation unit configured to calculate a total bonus payment amount, which is a total amount of expenses related to the bonus payment of the at least one target person in the bonus calculation period, based on the scheduled payment amount of the bonus; ,
A monthly salary correcting unit configured to correct the monthly salary based on the planned bonus amount and the total bonus burden;
With
The bonus payment calculation unit recalculates the scheduled payment amount of the bonus based on the reference salary amount and the corrected month of payment,
The bonus calculation unit causes the computer to function as a personnel cost calculation device that calculates a scheduled amount of expenses related to the bonus payment for each of the at least one subject based on the recalculated bonus payment amount. Labor cost calculation program.