JP2020166616A - Cost accounting device, cost accounting method, and cost accounting program - Google Patents

Abstract

To provide a cost accounting device that can streamline calculation work of a dismantling cost and can realize an appropriate cost apportionment from a cost of a product to each part.SOLUTION: A cost accounting device includes: setting means that sets, based on setting related to a relation between a product and a part taken out from the product and a new unit price of the part, a new evaluation value of the part and a work-in-process; payout amount calculation means that performs processing of calculating, based on a quantity paid out of the product, a purchase price for the product, and a purchase price for what is allocated to the product as an actual cost, a payout amount of a product including an allocation amount and processing of calculating, based on a purchase price for what is allocated to the product as a cost of taking-out work, a payout amount of expenses in consideration of the allocation amount, and calculates, based on quantity of the work-in-process paid out and the amount of the work-in-process received, a payout amount of the work-in-process; and receipt amount calculation means that calculates an apportionment rate when apportioning a payout amount of a payout item to a taken-out item, and calculates, based on the apportionment rate and the amount paid out, the receipt amount of the taken-out item.SELECTED DRAWING: Figure 1

Description

The present invention relates to a costing device, a costing method, and a costing program.

Patent Document 1 discloses a disassembled vehicle management system and the like that present reusable parts based on information on a vehicle to be disassembled. In this disassembled vehicle management system, the profit and loss calculation means of the disassembled vehicle is based on the purchase price of the disassembled vehicle, the vehicle processing cost incurred for each vehicle, the selling price of the reusable parts, and the removal cost of the reusable parts. Perform profit and loss calculation.

JP-A-2002-304460

However, with the above technology, it is not possible to streamline the calculation work of the dismantling cost and to realize an appropriate cost apportionment from the cost of the product to each part.

INDUSTRIAL APPLICABILITY The present invention has been made in view of the above, and cost accounting can streamline the dismantling cost calculation work and realize appropriate cost apportionment from the product cost to each part. It is intended to provide equipment, costing methods, and costing programs.

In order to solve the above-mentioned problems and achieve the object, the cost accounting device according to the present invention is a cost accounting device including a control unit, and the control unit relates to a product and a component taken out from the product. Setting means for setting the new evaluation value of the part and the work-in-process based on the setting including the relation through the work-in-process and the new unit price of the part, and the item was paid out from the stock for the removal work. If the item to be paid out is a product, the quantity to be paid out for the product, the purchase price for the product, and all or part of the expenses incurred in the removal work are allocated to the product as actual costs. The process of calculating the payout amount of the product including the allocation amount based on the purchase amount of the item to be made, and the cost incurred in the removal work, all or part of which is the removal work of the product. Based on the purchase amount for what is allocated as the cost of, the process of calculating the payout amount of the expense in consideration of the allocation amount is performed, and the payment listing is a work-in-process product. When the received amount of the work-in-process has been calculated, the payout amount calculation means for calculating the payout amount of the work-in-process based on the payout quantity of the work-in-process and the received amount of the work-in-process, and the payout listing are taken out. Based on the parts, the combination of parts and work-in-process, the received quantity of work-in-process, and the new evaluation value of the taken-out item, the payout amount of the paid-out item calculated by the payout amount calculation means for the taken-out item. It is provided with a receipt amount calculation means for calculating the proportional division rate at the time of proportionally dividing the work in process and calculating the received amount of the taken-out product based on the proportionally divided rate and the withdrawal amount.

Further, the cost accounting device according to the present invention is a dismantling cost generating means for generating dismantling cost data including an accrual account of dismantling work by allocating each amount calculated by the payout amount calculation means and the receipt amount calculation means to debits and credits. To be equipped.

Further, in the cost accounting device according to the present invention, the payout amount calculation means allocates the expenses incurred in the withdrawal work to the product as actual costs based on the settings related to the expenses incurred in the withdrawal work. And what is allocated to the product as the cost of the extraction work.

In addition, the cost accounting method according to the present invention is a setting relating to the relationship between the product and the part taken out from the product, including the relationship through the work in process, and the part and the work in process based on the new unit price of the part. If the new evaluation value of the product is set and the paid-in listing that was paid out from the stock for the removal work is a product, the payout quantity of the product, the purchase price for the product, and the occurrence in the removal work Processing to calculate the payout amount of the product including the allocation amount based on the purchase amount of the expenses that are all or part of the actual cost allocated to the product, and the extraction work Calculate the payout amount of the cost in consideration of the allocation amount based on the purchase amount of the cost incurred in the above and all or part of it is allocated to the product as the cost of the removal work. When the processing is performed and the paid listing is a work-in-process and the received amount of the work-in-process has been calculated, the work-in-process is based on the payout quantity of the work-in-process and the received amount of the work-in-process. The payout amount of the item is calculated, and based on the parts, the combination of the parts and the work-in-process, the received quantity of the work-in-process, and the new evaluation value of the removed item, the item is transferred to the removed item. The apportionment rate when apportioning the payout amount of the paid-out listing is calculated, and the received amount of the taken-out item is calculated based on the apportionment rate and the payout amount.

Further, the cost accounting program according to the present invention is a setting relating to the relationship between the product and the part taken out from the product on the computer, including the relationship through the work in process, and the part based on the new unit price of the part. And the process of setting the new evaluation value of the work in process, and if the paid-out listing that was paid out from the stock for the removal work is a product, the payout quantity of the product, the purchase price for the product, and Processing to calculate the payout amount of the product including the allocation amount based on the purchase amount of the expenses incurred in the extraction work and all or part of which is allocated to the product as the actual cost. And, based on the purchase amount of the expenses incurred in the extraction work, all or part of which is allocated to the product as the cost of the extraction work, the allocation amount is taken into consideration. When the process of calculating the payout amount is performed and the paid-in item is a work-in-process and the received amount of the work-in-process has been calculated, the payout quantity of the work-in-process and the received amount of the work-in-process are calculated. Based on the process of calculating the payout amount of the work in process, the parts taken out from the paid listing, the combination of the parts and the work in process, the received quantity of the work in process, and the new evaluation value of the taken out goods. The process of calculating the apportionment rate when apportioning the payout amount of the paid-out item to the taken-out item, and calculating the received amount of the taken-out item based on the apportionment rate and the payout amount is executed. Let me.

According to the present invention, it is possible to improve the efficiency of the dismantling cost calculation work, and to realize an appropriate cost apportionment from the product cost to each part.

FIG. 1 is a block diagram showing an example of the configuration of the cost accounting device according to the embodiment. FIG. 2 is a diagram showing how the cost accounting device according to the embodiment generates dismantling and payout amount data from purchase data and dismantling cost composition master. FIG. 3 is a diagram showing an example of asset inventory data managed by the cost accounting device according to the embodiment. In FIG. 4, the cost accounting device according to the embodiment generates new cost evaluation unit price data from the dismantling actual data and the new unit price master, and the received amount data for parts and work-in-process products from the new cost evaluation unit price data and the dismantling payout amount data. It is a figure which showed the state of generating. FIG. 5 is a diagram showing another example of asset inventory data managed by the cost accounting device according to the embodiment. In FIG. 6, the cost accounting device according to the embodiment generates new cost evaluation unit price data from the dismantling actual data and the new unit price master, and generates the received amount data for the parts from the new cost evaluation unit price data and the dismantling payout amount data. It is a figure which showed the state. FIG. 7 is a diagram showing still another example of the asset inventory data managed by the cost accounting device according to the embodiment. FIG. 8 is a diagram showing an example of journal data generated by the cost accounting device according to the embodiment. FIG. 9 is a flow chart showing an example of a procedure of cost accounting processing executed by the cost accounting apparatus according to the embodiment.

The cost accounting apparatus, the cost accounting method, and the embodiment of the cost accounting program according to the present invention will be described in detail with reference to the drawings. The present invention is not limited to this embodiment.

[1. Constitution]
An example of the configuration of the cost accounting device 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the cost accounting device 100 according to the embodiment.

The cost accounting device 100 is, for example, a commercially available desktop personal computer. However, the cost calculation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable type such as a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, or a tablet personal computer. It may be an information processing device.

The cost accounting device 100 is a device that calculates the cost of disassembled parts when a used machine is disassembled and usable parts are diverted to other products in a company engaged in a mechanical device manufacturing industry or the like. In the cost calculation by the cost accounting device 100, the market value valuation unit price is set for each part and the work-in-process in the process of dismantling, the collection amount from the used machine is proportionally calculated according to the new valuation amount, and the valuation amount is calculated for each. Allocate to parts. Further, in the cost accounting apparatus 100, journal data is generated based on the result of cost accounting.

In order to realize such a function, the cost accounting device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the cost accounting device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the cost accounting device 100 to the network 300 so as to be communicable via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the cost accounting device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor including a home television. In addition to the keyboard, mouse, and microphone, the input device 112 can use a monitor that cooperates with the mouse to realize the pointing device function.

Various data, masters, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. In the storage unit 106, for example, purchase data 106a, dismantling record data 106b, new cost evaluation unit price data 106c, receipt amount data 106d, dismantling withdrawal amount data 106e, journal data 106f, asset inventory data 106g, new unit price master 106h, And the dismantling cost composition master 106i is stored.

The purchase data 106a is data including the trade-in price and various expenses when the used machine is purchased. The dismantling result data 106b is data showing the breakdown of various parts obtained when the used machine is dismantled. The new cost evaluation unit price data 106c is data on the evaluation unit price of these parts based on the new unit price of various parts obtained from the used machine. The received amount data 106d is data indicating the amount of money allocated to various parts obtained from the used machine and the expenses related to the used machine. The dismantling payout amount data 106e includes the payout amount of the used machine and the payout amount of the expense. The journal data 106f is dismantling cost data including accrual accounts of dismantling work in process. The asset inventory data 106g is inventory data related to a used machine and various parts obtained from the used machine.

The new unit price master 106h is a master that links various parts obtained from a used machine with new unit prices of these parts. The dismantling cost composition master 106i is a master that links various costs related to used machines with the cost classification of those costs.

The control unit 102 is a CPU or the like that collectively controls the cost accounting device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, and required data, and performs various information processing based on these stored programs. Execute. The control unit 102 functionally includes a new evaluation value setting unit 102a, a payout amount calculation unit 102b, a receipt amount calculation unit 102c, and a journal data generation unit 102d.

The new evaluation value setting unit 102a as a setting means sets the new evaluation value of the parts taken out from the used machine and the work-in-process in the process of dismantling based on the new unit price master 106h, and generates the new cost evaluation unit price data 106c.

The payout amount calculation unit 102b as the payout amount calculation means allocates various expenses related to the used machine to a predetermined expense category based on the dismantling expense composition master 106i. In addition, the payout amount calculation unit 102b calculates the payout amount of the used machine including the cost to be included in the purchase amount of the used item among various expenses related to the used machine. In addition, the payout amount calculation unit 102b calculates the payout amount of the expenses including the expenses to be included in the dismantling cost of the used machine among various expenses related to the used machine. Further, the payout amount calculation unit 102b calculates the dismantling cost of various parts and work-in-process based on the payout quantity of various parts and work-in-process from the used machine and the received amount data 106d.

The receipt amount calculation unit 102c as the receipt amount calculation means prorates the dismantling amount of various parts and work-in-process based on the received quantity of various parts and work-in-process obtained from the used machine and the new evaluation value. Calculate the apportionment rate when doing. Further, the receipt amount calculation unit 102c generates the receipt amount data 106d of various parts and work-in-process based on the proportional division rate, the payout amount of the used machine calculated by the payout amount calculation unit 102b, and the payout amount of expenses.

The journal data generation unit 102d as a dismantling cost generation means distributes each amount calculated by the payout amount calculation unit 102b and the receipt amount calculation unit 102c to debits and credits, and journals as dismantling cost data including the accrual account of the dismantling work in progress. Generate data 106f.

[2. Concrete example]
An example of the function of the cost accounting device 100 according to the present embodiment will be specifically described with reference to FIGS. 2 to 8.

FIG. 2 is a diagram showing how the cost accounting apparatus 100 according to the embodiment generates dismantling and payout amount data 106e from the purchase data 106a and the dismantling cost configuration master 106i. However, the purchase data 106a, the dismantling cost composition master 106i, and the dismantling withdrawal amount data 106e shown in FIG. 2 are examples of these.

As shown in FIG. 2, the purchase data 106a includes data on the amount of money related to the purchase of the used machines A and B. However, in the following description, the trade-in price of the used machine B is omitted in FIG. 2 for the convenience of mainly focusing on the used machine A. According to the purchase data 106a, it can be seen that the purchase of the used machines A and B requires a trade-in amount, a transportation cost, and an outsourcing cost. Of these, transportation costs and outsourcing costs are the costs involved in dismantling used machines A and B.

In the dismantling cost composition master 106i, among the costs incurred for dismantling, the items to be included in the actual cost and the items to be included in the dismantling cost are indicated in the expense classification. For example, of the above-mentioned transportation costs and outsourcing costs, transportation costs are items that should be included in actual costs, and outsourcing costs are items that should be included in dismantling costs. Further, the dismantling cost composition master 106i shows the weighting rate of the used machines A and B in each cost item. For example, since the weighting rate in the transportation cost of used machines A and B is 1.00, if the used machines A and B are transported at the same time, half of the cost will be the cost related to the used machine A. Half of the cost is for used machine B.

The payout amount calculation unit 102b calculates the payout amount of the used machine A based on the purchase data 106a and the dismantling cost composition master 106i. As described above, the payout amount of the used machine A includes the trade-in price of the used machine A and half the transportation cost of the used machines A and B.

Further, the payout amount calculation unit 102b calculates the payout amount of the cost related to the dismantling of the used machine A based on the purchase data 106a and the dismantling cost composition master 106i. As described above, the amount of expenses paid out for the dismantling of the used machine A includes the outsourcing cost of the used machine A in full. The payout amount calculation unit 102b generates dismantling payout amount data 106e including the payout amount of the used machine A and the payout amount of expenses.

The receipt amount calculation unit 102c treats the payout amount of the used machine A and the expense payout amount calculated by the payout amount calculation unit 102b as the dismantling work-in-process amount as it is. The payout amount calculation unit 102b records the payout amount of the used machine A in the asset inventory as the warehousing amount related to the purchase of the used machine A.

FIG. 3 is a diagram showing an example of asset inventory data 106 g managed by the cost accounting apparatus 100 according to the embodiment. As shown in FIG. 3A, according to the asset inventory data 106g, one used machine A is warehousing, and the warehousing amount related to the purchase of the used machine A is recorded by the payout amount calculation unit 102b.

The receipt amount calculation unit 102c records the valuation unit price of the same amount as the warehousing amount in the asset inventory as the valuation unit price of the used machine A. Further, in order to disassemble the used machine A and take out various parts, the receipt amount calculation unit 102c records the same amount of the issue amount as the warehousing amount of the used machine A in the asset inventory.

As shown in FIG. 3B, according to the asset inventory data 106g, one used machine A is issued for dismantling, and the receipt amount calculation unit 102c records the issue amount and the evaluation unit price equal to the receipt amount. Has been done.

In FIG. 4, the cost accounting device 100 according to the embodiment generates the new cost evaluation unit price data 106c from the dismantling actual data 106b and the new unit price master 106h, and the parts X and the dismantling payout amount data 106e from the new cost evaluation unit price data 106c It is a figure which showed the state of generating the received amount data 106d about a work-in-progress product. However, the dismantling result data 106b, the new unit price master 106h, the new cost evaluation unit price data 106c, and the received amount data 106d for the part X and the work in process shown in FIG. 4 are examples of these.

As shown in FIG. 4, according to the dismantling record data 106b, one part X and a work-in-process in the process of dismantling are taken out from the used machine A. By the way, it is known that one part Y and three parts Z can be obtained by disassembling the work-in-process.

In the new unit price master 106h, the unit price of each part X to Z in a new product is shown.

The new evaluation value setting unit 102a sets the new evaluation value of the part X and the work-in-process based on the dismantling result data 106b and the new unit price master 106h, and generates the new cost evaluation unit price data 106c for the part X and the work-in-process. The new evaluation value of part X includes the new unit price of one part X. The new evaluation value of work-in-process includes the new unit price of one part Y and the new unit price of three parts Z.

The receipt amount calculation unit 102c receives the receipt amount data for the parts X and the work in process based on the new cost evaluation unit price data 106c generated by the new evaluation value setting unit 102a and the dismantling and payout amount data 106e generated by the payout amount calculation unit 102b. Generate 106d.

More specifically, the receipt amount calculation unit 102c calculates the proportional division rate of the part X and the work-in-process in the receipt amount based on the new cost evaluation unit price data 106c. The apportionment ratio of the received amount of the part X and the work in process is calculated by the following calculation.

Proportional ratio of part X = new unit price of part X x number of parts X ÷ sum of new unit price of part X and work in process
= 100 × 1 ÷ (100 + 400) = 0.2

Proportional ratio of work in process = new unit price of work in process x number of work in process ÷ part X and sum of new unit price of work in process
= 400 x 1 ÷ (100 + 400) = 0.8

Then, the received amount calculation unit 102c calculates the received amount of each of the part X and the work-in-process based on the proportional division rate of the received amount of the part X and the work-in-process and the dismantling and payout amount data 106e. The received amount of each part X and work in process is calculated by the following calculation.

Accepted amount of part X = (payment amount of used machine A + expense paid out amount of used machine A) x apportionment rate of part X = (900 + 100) x 0.2 = 200

Amount of work-in-process received = (Amount of used machine A paid out + Amount of used machine A expense paid out) x Proportional proportion of work-in-process = (900 + 100) x 0.8 = 800

Further, the receipt amount calculation unit 102c extracts the receipt amount of the work-in-process as the dismantling work-in-process amount. The payout amount calculation unit 102b treats the dismantling work-in-process amount of the work-in-process extracted by the receipt amount calculation unit 102c as the dismantling payout amount of the work-in-process.

Further, the payout amount calculation unit 102b treats the received amount of each of the parts X and the work-in-process calculated by the received amount calculation unit 102c as the dismantling cost as it is. The payout amount calculation unit 102b records the dismantling costs of the part X and the work-in-process as the receipt amount in the asset inventory. The situation is shown in FIG. 5 (a).

The receipt amount calculation unit 102c records the valuation unit price of the same amount as the warehousing amount in the asset inventory as the valuation unit price of the part X and the work in process, respectively. Further, the receipt amount calculation unit 102c further disassembles the work-in-process and takes out various parts, so that the issue amount equal to the receipt amount of the work-in-process is recorded in the asset inventory. The situation is shown in FIG. 5 (b).

As shown in FIG. 6, the new evaluation value setting unit 102a sets the new evaluation value of the parts Y and Z based on the disassembly result data 106b and the new unit price master 106h, and the new cost evaluation unit price data for the parts Y and Z. Generate 106c. The new evaluation value of part Y includes the new unit price of one part Y. The new evaluation value of part Z includes the new unit price of one part Z.

The receipt amount calculation unit 102c receives the receipt amount data 106d for the parts Y and Z based on the new cost evaluation unit price data 106c generated by the new evaluation amount setting unit 102a and the dismantling and payout amount data 106e generated by the payout amount calculation unit 102b. To generate. At this time, the dismantling work-in-process amount of the work-in-process extracted from the received amount data 106d in FIG. 4 is referred to. Further, although the new evaluation value of the parts Y and Z is the same, since the number of the parts Y and Z is different, different proportional division ratios are calculated for the parts Y and Z, and the respective parts Y and Z in the received amount data 106d are calculated. The amount received will also be different.

The payout amount calculation unit 102b treats the received amount of each of the parts Y and Z calculated by the received amount calculation unit 102c as the dismantling cost as it is. The payout amount calculation unit 102b records the dismantling costs of the parts Y and the parts Z in the asset inventory as the receipt amount. The situation is shown in FIG. 7 (a).

The receipt amount calculation unit 102c records the valuation unit price obtained by dividing these warehousing amounts by the respective numbers of parts Y and Z as the valuation unit price of parts Y and parts Z, respectively, in the asset inventory. If these parts Y and Z are not delivered within the current month, the amount obtained by multiplying the respective numbers of the evaluation unit prices of the parts Y and Z by the remaining number at the end of the month is recorded.

The journal data generation unit 102d generates journal data by allocating various amounts in these data to debits and credits based on various data generated by the payout amount calculation unit 102b and the receipt amount calculation unit 102c.

FIG. 8 is a diagram showing an example of journal data 106f generated by the cost accounting apparatus 100 according to the embodiment. As shown in FIG. 8, the journal data 106f includes the accrual account of the dismantling work in process.

More specifically, the two items of the debit "Dismantling work in process 900" and "Dismantling work in process 100" are generated by the payout amount calculation unit 102b and are treated as the dismantling work in process amount by the receipt amount calculation unit 102c. Based on monetary data 106e. The two items "part X 200" and "work in process 800" are based on the receipt amount data 106d in FIG. 4 generated by the receipt amount calculation unit 102c. One item of "disassembly work in process 800" is based on the dismantling work in process amount of the work in process extracted from the received amount data 106d in FIG. The two items "part Y 200" and "part Z 600" are based on the receipt amount data 106d in FIG. 6 generated by the receipt amount calculation unit 102c.

In addition, the two items of the credit "used machine A 900" and "outsourcing cost 100" are based on the dismantling and payout amount data 106e generated by the payout amount calculation unit 102b. The two items "dismantling work in process 200" and "dismantling work in process 800" are based on the receipt amount data 106d of FIG. 4, which is generated by the receipt amount calculation unit 102c and treated as the dismantling cost by the payout amount calculation unit 102b. One item of "work in process 800" is based on the dismantling work in process amount of the work in process of FIG. 4 which is extracted by the receipt amount calculation unit 102c and treated as the dismantling and payout amount of the work in process by the payout amount calculation unit 102b. The two items "dismantling work in process 200" and "dismantling work in process 600" are based on the receipt amount data 106d of FIG. 6 which is generated by the receipt amount calculation unit 102c and treated as the dismantling cost by the payout amount calculation unit 102b.

[3. processing]
An example of the cost accounting process executed by the cost accounting apparatus 100 having the above-described configuration will be described with reference to FIG. FIG. 9 is a flow chart showing an example of a procedure of cost accounting processing executed by the cost accounting apparatus 100 according to the embodiment.

As shown in FIG. 9, the payout amount calculation unit 102b divides various expenses related to the used machine into expense categories such as actual cost and dismantling cost based on the purchase data 106a and the dismantling cost composition master 106i, and dismantles and pays out amount data. Generate 106e (step S201).

The new evaluation value setting unit 102a sets the new evaluation value of the parts taken out from the used machine and the work-in-process in the process of dismantling based on the dismantling result data 106b and the new unit price master 106h, and generates the new cost evaluation unit price data 106c. (Step S101).

The receipt amount calculation unit 102c calculates the apportionment rate of the parts and the work-in-process based on the received quantity of the parts taken out from the used machine and the work-in-process in the process of dismantling and the new evaluation value in the new cost evaluation unit price data 106c. In addition, the receipt amount calculation unit 102c generates the receipt amount data 106d for parts and work in process based on the proportional division rate, the dismantling withdrawal amount data 106e, the used machine payout amount, and the expense payout amount (step S301).

The receipt amount calculation unit 102c extracts the receipt amount of the work-in-process as the dismantling work-in-process amount from the receipt amount data 106d of the parts and the work-in-process (step S302).

The new evaluation value setting unit 102a sets the new evaluation value of the parts taken out from the work in process based on the dismantling result data 106b and the new unit price master 106h, and generates the new cost evaluation unit price data 106c (step S102).

The receipt amount calculation unit 102c calculates the apportionment rate of each part based on the received quantity of the parts taken out from the work in process and the new evaluation amount in the new cost evaluation unit price data 106c. Further, the receipt amount calculation unit 102c generates the receipt amount data 106d of each part based on the proportional division rate, the payout amount of the used machine in the dismantling payout amount data 106e, and the payout amount of the expense (step S303).

The journal data generation unit 102d acquires the disassembled payout amount data 106e generated by the payout amount calculation unit 102b in step S201 (step S401), and the receipt amount data of the parts and work in process generated by the receipt amount calculation unit 102c in step S301. 106d is acquired (step S402), the dismantling work-in-process extracted by the receipt amount calculation unit 102c in step S302 is acquired (step S403), and the parts taken out from the work-in-process generated by the receipt amount calculation unit 102c in step S303. The received amount data 106d is acquired (step S404), and these are distributed to the debit and the credit to generate the journal data 106f (step S405).

As a result, the cost calculation process executed by the cost calculation device 100 is completed.

[4. Effect of embodiment]
In the machinery and equipment manufacturing industry, used machines of products may be disassembled and usable parts may be diverted to other products. In actual costing so far, parts generated by dismantling have been stocked at standard cost and the cost has been allocated to other products. Furthermore, a method was adopted in which the cost difference from the collected amount of used machines was calculated and distributed to each product. However, with such a method, the cost incurred by dismantling cannot be calculated by an appropriate method. In addition, there is a problem that the calculation work of the dismantling cost is inefficient.

According to the cost accounting device 100 of the embodiment, the market value evaluation unit price is set for each part, and the collection amount of the used machine is proportionally calculated by the new evaluation amount. In addition, work-in-process in the process of dismantling is also included in this apportionment calculation. As a result, the cost price of each part can be allocated to other products at an appropriate evaluation value.

According to the cost accounting apparatus 100 of the embodiment, the above-mentioned cost accounting result is linked to the journal data 106f. As a result, the efficiency of accounting work can be improved.

[5. Other embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical ideas described in the claims.

For example, of each of the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually, or all the processes described as being performed manually. Alternatively, a part can be automatically performed by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in the present specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the cost accounting device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the cost accounting device 100, particularly each processing function performed by the control unit 102, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the cost accounting apparatus is required. It is read mechanically to 100. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM, and constitutes the control unit 102 in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the cost accounting device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. is there.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, the installation procedure after reading, and the like.

Various databases and the like stored in the storage unit 106 are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the cost accounting device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the cost accounting device 100 may be realized by mounting software (including a program or data) for realizing the processing described in the present embodiment on the information processing device.

Further, the specific form of dispersion / integration of the device is not limited to that shown in the drawing, and all or a part thereof may be functionally or physically in any unit according to various additions or the like. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is useful in industries such as security.

100 Costing device 102 Control unit 102a New valuation amount setting unit 102b Withdrawal amount calculation unit 102c Accepted amount calculation unit 102d Journal data generation unit 104 Communication interface unit 106 Storage unit 106a Purchase data 106b Dismantling actual data 106c New cost valuation unit price data 106d Received amount data 106e Dismantling withdrawal amount data 106f Journal data 106g Asset inventory data 106h New carbonization master 106i Dismantling cost composition master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

A cost accounting device equipped with a control unit
The control unit
Setting means for setting the new evaluation value of the part and the work-in-process based on the setting related to the relationship between the product and the part taken out from the product and including the relationship through the work-in-process and the new unit price of the part. ,
If the item to be paid out from inventory for the removal work is a product, the amount to be paid out for the product, the purchase price for the product, and all or one of the expenses incurred in the removal work. Based on the purchase amount for what the department allocates to the product as the actual cost, the process of calculating the payout amount of the product including the allocation amount, and the expenses incurred in the extraction work, all of which Alternatively, based on the purchase amount for a part of the product to be allocated as the cost of the removal work, the process of calculating the payment amount of the expense in consideration of the allocation amount is performed, and the payment listing is performed. Is a work-in-process and the received amount of the work-in-process has already been calculated, the payout amount of the work-in-process is calculated based on the paid-out quantity of the work-in-process and the received amount of the work-in-process. Calculation means and
Based on the parts taken out from the payout listing, the combination of parts and work-in-process, the received quantity of the work-in-process, and the new evaluation value of the taken-out item, the payout amount calculation means is calculated for the taken-out item. It is provided with a receiving amount calculation means for calculating the proportional distribution rate when apportioning the payout amount of the paid-out item and calculating the received amount of the taken-out item based on the proportionally divided rate and the payout amount.
A costing device characterized by that. It is provided with a dismantling cost generating means for generating dismantling cost data including an accrual account of dismantling work in progress by allocating each amount calculated by the payout amount calculation means and the receipt amount calculation means to debits and credits.
The cost accounting device according to claim 1. The payout amount calculation means is
Based on the setting related to the cost incurred in the take-out work, the cost incurred in the take-out work is divided into the one allocated to the product as the actual cost and the one allocated to the product as the cost of the take-out work. ,
The cost accounting apparatus according to claim 1 or 2. Set the new evaluation value of the part and the work-in-process based on the setting related to the relationship between the product and the part taken out from the product and including the relationship through the work-in-process and the new unit price of the part.
If the item to be paid out from inventory for the removal work is a product, the amount to be paid out for the product, the purchase price for the product, and all or one of the expenses incurred in the removal work. Based on the purchase amount for what the department allocates to the product as the actual cost, the process of calculating the payout amount of the product including the allocation amount, and the expenses incurred in the extraction work, all of which Alternatively, based on the purchase amount for a part of the product to be allocated as the cost of the removal work, the process of calculating the payment amount of the expense in consideration of the allocation amount is performed, and the payment listing is performed. Is a work-in-process and the received amount of the work-in-process has already been calculated, the payout amount of the work-in-process is calculated based on the paid-out quantity of the work-in-process and the received amount of the work-in-process.
Based on the parts taken out from the paid-out item, the combination of the parts and the work-in-process, the received quantity of the work-in-process, and the new evaluation value of the taken-out item, the payout amount of the paid-out item is apportioned to the taken-out item. Calculate the apportionment rate at the time, and calculate the received amount of the taken out product based on the apportionment rate and the payout amount.
A costing method characterized by that. On the computer
Settings related to the relationship between the product and the parts taken out from the product, including the relationship through the work in process, and the process of setting the new evaluation value of the part and the work in process based on the new unit price of the part.
If the item to be paid out from inventory for the removal work is a product, the amount to be paid out for the product, the purchase price for the product, and all or one of the expenses incurred in the removal work. Based on the purchase amount for what the department allocates to the product as the actual cost, the process of calculating the payout amount of the product including the allocation amount, and the expenses incurred in the extraction work, all of which Alternatively, based on the purchase amount for a part of the product to be allocated as the cost of the removal work, the process of calculating the payment amount of the expense in consideration of the allocation amount is performed, and the payment listing is performed. Is a work-in-process and the received amount of the work-in-process has already been calculated, the process of calculating the paid-out amount of the work-in-process based on the paid-out quantity of the work-in-process and the received amount of the work-in-process. ,
Based on the parts taken out from the paid-out item, the combination of the parts and the work-in-process, the received quantity of the work-in-process, and the new evaluation value of the taken-out item, the payout amount of the paid-out item is apportioned to the taken-out item. The process of calculating the apportionment rate at the time and calculating the received amount of the taken out product based on the apportionment rate and the payout amount is executed.
A costing program characterized by that.

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