JP2021144344A - Cost output device, cost output method, and cost output program - Google Patents

Abstract

To provide a cost output device, a cost output method, and a cost output program that can collectively grasp costs incurred at a present point (current cost, future cost) by cost unit (by cost item).SOLUTION: A cost output device according to an embodiment includes: a table in which data including cost information for each cost item for each occurrence date is registered; and cost output means that outputs, with reference to the table, in addition to costs calculated in current processing date, costs not calculated in the current processing date and future costs, which are costs incurred after the current processing date, by cost unit.SELECTED DRAWING: Figure 1

Description

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

Conventionally, when grasping the cost price, the cost price is calculated based on the closing date (processing date). Therefore, in many cases, the costs incurred after the processing date are not correctly captured. Specifically, for example, when the processing date is fixed and the next month comes, a cost that is not visible at all may suddenly appear and deviate from the planned one. For example, Patent Document 1 is a system for calculating costs.

Japanese Unexamined Patent Publication No. 2003-289403

However, Patent Document 1 does not describe anything about grasping the costs incurred at the local point after the processing date.

The present invention has been made in view of the above, and provides a cost output device, a cost output method, and a cost output program capable of collectively grasping the costs incurred at a local point by cost unit. With the goal.

In order to solve the above-mentioned problems and achieve the object, the present invention is a cost output device including a storage unit and a control unit, and the storage unit contains data including cost information of each expense item for each occurrence date. Is stored, and the control unit refers to the table and, in addition to the cost calculated in the current processing date, the cost not calculated in the current processing date and It is characterized by having a cost output means for outputting future costs, which are costs incurred after the current processing date, by cost unit.

Further, according to one aspect of the present invention, the cost output means may output the future cost as cost preliminary data.

Further, according to one aspect of the present invention, the cost unit may include direct, indirect, material costs, outsourcing costs, labor costs, costs, and other costs.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is a cost output method for causing an information processing device including a control unit and a storage unit to execute the data, and the storage unit generates data. A table in which data including cost information of each expense item for each day is registered is stored, and in addition to the cost calculated in the current processing date with reference to the table executed by the control unit. It is characterized by including a cost output step that outputs the future cost, which is the cost not calculated in the current processing date and the cost incurred after the current processing date, by expense item.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is a cost output program for causing an information processing device including a control unit and a storage unit to execute the program.
A table in which data of cost information of each expense item for each occurrence date is registered is stored, and in the control unit, the current processing date is added to the current cost calculated by referring to the table. It is a cost output program for executing a cost output step that outputs future costs, which are costs incurred after the current processing date and costs that are not calculated in the processing date, by expense item.

According to the present invention, it is possible to collectively grasp the costs incurred at the local point by cost unit.

FIG. 1 is a block diagram showing an example of a cost output device according to the present embodiment. FIG. 2A is a diagram showing a configuration example of data in the breaking news table and the data table. FIG. 2B is a diagram showing a configuration example of data in the breaking news table and the data table. FIG. 3 is a diagram for explaining an outline of the entire processing of the control unit of the cost output device of FIG. FIG. 4 is a diagram showing a display example of the cost breaking news screen. FIG. 5 is a diagram showing an example of a manufacturing cost detailed report. FIG. 6 is a diagram showing an example of a manufacturing cost detail report when there is no detail.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
Conventionally, when grasping the cost price, the cost price is calculated based on the closing date (processing date). Therefore, in many cases, the costs incurred after the processing date are not correctly captured. Specifically, for example, when the processing date is fixed and the next month comes, a cost that is not visible at all may suddenly appear and deviate from the planned one.

Therefore, in the present embodiment, in addition to the cost calculated in the current processing date, the cost not calculated in the current processing date and the cost incurred after the current processing date are defined as future costs. Then, by outputting as a preliminary value for each cost unit, the costs incurred at the local point (costs calculated (closed) in the current processing date and future costs) can be grasped collectively by cost unit. It is possible to do.

Specifically, in the present embodiment, the cost incurred at the present time, that is, the future cost in addition to the cost calculated in the current processing date, is directly, indirectly, material cost, outsourced cost, labor. Understand by cost unit such as expenses, expenses, and other costs. At that time, do not touch the input that incurs costs, and make it visible only in the final cost form. Since the future cost price has not been closed yet, it may be changed yet, but it is displayed as a preliminary value (preliminary cost data), and in that case, the actual cost price and the preliminary value are used. Output the breaking news value obtained from the table so that it can be identified. By grasping the cost by breaking news in this way, it is possible to grasp the cost status of each project, and it is possible to make a quick management decision.

This embodiment can be applied to basically any industry that calculates costs, but is particularly useful for IT, media, construction, and individual production that are managed by project numbers. Is.

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

The cost output device 100 may be, for example, a commercially available desktop personal computer, and is not limited to a stationary information processing device such as a desktop personal computer, but is a commercially available notebook personal computer, PDA (Personal Digital Assistants). , A portable information processing device such as a smartphone or a tablet-type personal computer.

The cost output 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 output device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the cost output 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 output device 100 and another device such as 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). As a result, the communication interface unit 104 is configured to be capable of data communication with other devices via the network 300.

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). As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. In the following, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112. Further, the “output” includes displaying on the monitor of the output device 114 and printing on the printer of the output device 114. Further, the user operating the information displayed on the monitor 114 with the input device 112 or the like may be described as "user operation via UI".

Various databases, tables, 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.

Further, the storage unit 106 includes a cost breaking news table 106a and a data table 106b. 2A and 2B (hereinafter referred to as FIG. 2) show purchase data, movement data, transfer data, travel expense data, daily report data, financial journal data, which are stored in the cost bulletin table 106a and the data table 106b. It is a figure which shows one composition example of indirect cost data. The cost bulletin table 106a and the movement data, transfer data, travel expense data, daily report data, financial journal data, and overhead cost data are linked by a project number.

The cost breaking news table 106a is a table for storing cost accounting data and cost breaking data. As shown in FIG. 2, the cost bulletin table 106a shows the project number, the project name, the order number, the customer CD, the customer name, the product part number, the product part number name, the product category, the product category name, the department CD, the department name, and the like. Department in charge CD, department in charge name, person in charge CD, person in charge name, order date, sales date, completion date, lost order date, contract completion date, cost accounting date, order unit contract amount, order unit cost amount, order unit crude Interest amount, Order unit contract gross profit rate, Order unit actual contract amount, Order unit actual cost amount, Order unit actual gross profit amount, Order unit actual gross profit rate, Order unit unit contract amount, Order unit unit cost amount, Order unit unit gross Interest amount, Ordered line unit contract gross profit amount, Ordered line unit actual contract amount, Ordered line unit actual cost amount, Ordered line unit actual gross profit amount, Ordered line unit actual gross profit rate, Budget actual cost amount, Budget actual gross profit amount , Budget actual gross profit margin, accounting date, detail department CD, detail department name, cost department CD, cost department name, date of occurrence, slip number, slip line number, expense item CD, expense item name, supplier CD, supplier This is for registering data such as name, product CD, product name, working time, quantity, unit price, amount, item application, allocation coefficient, cost cost item classification, cost cost item classification name, etc. in association with each other.

The data table 106b is a table for storing purchase data, movement data, transfer data, travel expense data, expense payment schedule data, daily report data, financial journal data, indirect expense data, and the like.

As shown in FIG. 2, the purchase data includes the purchase department CD, the purchase department name, the purchase cost department CD, the purchase cost department name, the purchase date, the purchase number, the purchase line number, and the supplier CD. , Supplier name, product CD, product name, quantity, unit price, amount, item application, cost cost item classification, cost cost item classification name, project number, and the like may be included.

As shown in FIG. 2, the moving data includes the moving department CD, the moving department name, the moving cost department CD, the moving cost department name, the moving date, the moving number, the moving line number, the product CD, the product name, the quantity, the unit price, and the cost. It may include data such as amount, item application, cost item classification, cost item classification name, project number, and the like.

As shown in FIG. 2, the transfer data includes the transfer department CD, the transfer department name, the transfer cost department CD, the transfer cost department name, the transfer date, the transfer slip number, the transfer line number, the product CD, the product name, the quantity, and the unit price. It may include data of amount, item application, cost cost item classification, cost cost item classification name, and project number.

As shown in FIG. 2, the travel expense data includes the travel expense department CD, the travel expense department name, the travel expense cost department CD, the travel expense cost department name, the recording date, the travel expense slip number, the travel expense slip line number, and the expense item CD. , Expense item name, supplier CD, supplier name, product CD, product name, quantity, unit price, amount, item application, cost cost item classification, cost cost item classification name, project number, and the like may be included.

As shown in FIG. 2, the daily report data includes the department CD in charge, the department name in charge, the cost department CD, the cost department name, the daily report date, the working hours, the amount, the item application, the allocation coefficient, the cost cost item classification, and the cost cost item classification name. , Project number and other data may be included.

As shown in FIG. 2, the financial journal data includes the journal department CD, the journal department name, the cost department CD, the cost department name, the date of occurrence, the slip number, the slip line number, the amount, the item application, the cost cost item classification, and the cost cost item classification. It may include data such as name and project number.

As shown in Fig. 2, the overhead data includes department CD, department name, cost department CD, cost department name, month of occurrence, amount, item application, allocation coefficient, cost item classification, cost item classification name, project number, etc. Data may be included.

Returning to FIG. 1, the control unit 102 is a CPU or the like that collectively controls the cost output 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, required data, and the like, and performs various information processing based on these stored programs. Run. Here, the control unit 102 includes a data update unit 102a, a cost output unit 102b, and a screen display control unit 102c in terms of functional concept.

The data update unit 102a, for example, receives purchase data, movement data, transfer data, travel expense data, and expense payment schedule stored in the data table 106b in response to an operator's operation on the input screen displayed on the monitor 114. Create / update data, daily report data, financial journal data, indirect expense data, etc.

The cost output unit 102b refers to the data table 106b (purchase data, transfer data, transfer data, travel expense expense data, daily report data, financial journal data, indirect expense data, etc.), and costs calculation data in the current processing date. Is calculated and output, and is stored in the storage unit 106. Further, in the cost output unit 102b, in addition to the cost (cost calculation data) calculated in the current processing date, the data table 106b (purchase data, transfer data, transfer data, travel expense data, daily report data, finance) With reference to journal data, etc.), the costs not calculated in the current processing date and the future costs, which are the costs incurred after the current processing date, are calculated and output as cost preliminary data for each cost unit. , Stored in the cost bulletin table 106a. Since the overhead cost data is calculated on a monthly basis, it is not used for calculating future costs.

The screen display control unit 102c controls the display of various screens (for example, the cost breaking news screen) displayed on the monitor 114 and the reception of input on the screen.

[3. Concrete example]
A specific example of the processing of the cost output device 100 according to the present embodiment will be described with reference to FIGS. 1 to 6. FIG. 3 is a diagram showing a flow for explaining the processing flow of the control unit 102 of the cost output device 100. The processing flow of the control unit 102 of the cost output device 100 will be described with reference to FIG.

In FIG. 3, the cost output unit 102b sets the data table 106b (purchase data, movement data, transfer data, travel expense data, daily report data, financial journal data, indirect expense data) in the current processing date (closing time). The cost calculation data is calculated and output with reference to (S1). Here, the cost data (closed cost data) for the current processing date is calculated.

Further, the cost output unit 102b refers to the data table 106b (purchase data, transfer data, transfer data, travel expense data, daily report data, financial journal data) in addition to the cost calculated in the current processing date. Then, the cost not calculated in the current processing date and the future cost, which is the cost incurred after the current processing date, are calculated and output as cost preliminary data for each cost unit (S2). Since the overhead cost data is calculated on a monthly basis, it is not used for calculating future costs.

FIG. 4 is a diagram showing a display example of the cost breaking news screen. FIG. 5 is a diagram showing an example of a manufacturing cost detailed report. FIG. 6 is a diagram showing an example of a manufacturing cost detail report when there is no detail.

In the breaking news screen 400 shown in FIG. 4, the area 401 having a field for specifying the order number and a button for specifying the inquiry condition (single designation, arbitrary, multiple designation) of the order number, and the selection method of the cost generation department are specified. It is provided with an area 402 having a button for specifying a range (range designation, arbitrary (whole range)) and a column for designating a cost generation department, an area 403 for designating a base date for outputting breaking news, and an execution button 404. Basically, the order number is specified, and the data in the data table 106b is acquired by using the project number associated with the order number in the breaking news table 106a as a key.

When the execution button 403 is pressed, the cost output unit 102b refers to the data in the data table 106b according to the collation conditions (search conditions) in areas 401 to 403, generates cost preliminary data, and creates the cost preliminary data in the cost preliminary table 106a. Register and output costing data and preliminary cost data as a manufacturing cost statement report in a predetermined format. The cost calculation data is calculated in the processing date and registered in the storage unit 106. FIG. 5 is a diagram showing an example of a manufacturing cost detailed report.

The example of the manufacturing cost detail report shown in FIG. 5 includes a header and a detail. In the header, for example, the order number and the order line number are used in a format that allows the ordering, increase / decrease, and budget to be grasped. Regarding the cost amount, it will be the product of the cost of the item displayed this time. By giving a date such as an order date or a lost order date, it is possible to judge the situation of the order by looking at the date.

In the statement, for example, material costs, labor costs, outsourcing costs, expenses, and other indirect costs are displayed, and indirect costs are only the data at the time of cost calculation (because indirect costs are calculated on a monthly basis). ). The data with * next to the date is the future cost, and it is not the calculated cost but the data obtained from the actual data and output. In the example shown in FIG. 5, the labor cost of 2019/01/30 of the direct labor cost, the main work of 2019/02, and the part number ◆◆◆ of the direct material cost of 2019/02/10 are the future costs. Here, the determination of whether or not the data is in the future is as follows: (1) It is determined how many months the current processing date is, and if 2019/01 is the processing date, the cost calculation after that cannot be executed. For example, (2) Costs entered after the current processing date and data entered after the nighttime cost calculation execution are output as future costs even in the same processing date. The data of the year and month after the current processing date and the processing date are the same, and the data entered after the costing execution is the future cost.

Since the amount of direct labor costs may be calculated from the actual salary, in that case, the amount may not be visible for each item and only the total may be displayed. In the case of future costs, daily reports may be aggregated and displayed, and if they are generated from cost transfer or purchase data, they may be displayed in item units, or they may be displayed collectively at the time of cost calculation.

Unlike labor costs, direct outsourcing costs do not have items such as work content and work time, and data on suppliers, product numbers, and quantities may be output. Further, it may be output as a detailed item without totaling.

The direct material cost may have the same data structure as the direct outsourcing cost. For direct expenses, the transaction details may be displayed in the product number field. For direct others, detailed data may be output in the same manner as direct material costs and direct outsourcing costs.

Indirect costs may be displayed in units in which indirect labor costs, indirect outsourcing costs, indirect material costs, indirect costs, indirect costs, etc. are aggregated in this order. Moreover, as described above, the value of overhead costs cannot be grasped by future costs. This is because indirect costs will be used to grasp the timing of closing the month and will not be judged by daily input. The order of each cost element can be set in the master.

FIG. 6 is a diagram showing an example of a manufacturing cost detail report when there is no detail. As shown in FIG. 6, when there is no detail, only the header is displayed and the detail is displayed as "0". It also has the meaning of confirming the cost price, but if there is an order for a contract that already exists, the status can be grasped. In the above, the status of the contract and the status of the gross profit margin including the status of the cost can be instantly determined including the future cost.

As described above, according to the present embodiment, it is calculated by the current processing date with reference to the data table 106b in which the data including the cost information of each expense item for each occurrence date is registered and the data table 106b. In addition to the current cost, the cost output unit 102b that outputs the future cost, which is the cost not calculated in the current processing date and the cost incurred after the current processing date, by cost unit is provided. This has the effect of making it possible to collectively grasp the costs incurred at the local point (current cost, future cost) by cost unit.

[4. 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 automatically performed may be manually performed, or all of the processes described as being performed manually. Alternatively, a part thereof 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 output 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 output 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 process described in the present embodiment, and the cost output apparatus is required. Read mechanically to 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit 106 such as a ROM or an HDD (Hard Disk Drive). 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 output device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. be.

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 (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

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. A well-known configuration or procedure can be used for a specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, an 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 output 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 output device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the information processing device.

Further, the specific form of the distribution / integration of the device is not limited to the one shown in the drawing, and all or a part thereof may be functionally or physically in an arbitrary 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.

100 Cost output device 102 Control unit 102a Data update unit 102b Cost output unit 102c Screen display control unit 104 Communication interface unit 106 Storage unit 106a Cost bulletin table 106b Data table 108 Input / output interface unit 112 Input device 114 Output device 300 Network 400 Terminal device

Claims (5)

A cost output device equipped with a storage unit and a control unit.
In the storage unit
A table is stored in which data including cost information for each expense item for each occurrence date is registered.
The control unit
With reference to the above table, in addition to the costs calculated in the current processing date, the costs not calculated in the current processing date and the future costs, which are the costs incurred after the current processing date, are costed. Cost output means to output by unit and
A cost output device characterized by being equipped with. The cost output device according to claim 1, wherein the cost output means outputs the future cost as cost preliminary data. The cost output device according to claim 1 or 2, wherein the cost unit includes direct, indirect, material costs, outsourcing costs, labor costs, expenses, and other costs. It is a cost output method for executing an information processing device equipped with a control unit and a storage unit.
In the storage unit
A table is stored in which data including cost information for each expense item for each occurrence date is registered.
Executed by the control unit,
With reference to the above table, in addition to the costs calculated in the current processing date, the costs not calculated in the current processing date and the future costs, which are the costs incurred after the current processing date, are costed. A cost output method characterized by including a cost output step that outputs by unit. It is a cost output program to be executed by an information processing device equipped with a control unit and a storage unit.
In the storage unit
A table is stored in which data including cost information for each expense item for each occurrence date is registered.
In the control unit
With reference to the above table, in addition to the costs calculated in the current processing date, the costs not calculated in the current processing date and the future costs, which are the costs incurred after the current processing date, are costed. A cost output program for performing cost output steps that output by unit.

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