JP2021144687A - Next-month cost accounting device, next-month cost accounting method and next-month cost accounting program - Google Patents

Abstract

To provide a next-month cost accounting device, a next-month cost accounting method and a next-month cost accounting program that can contribute to real-time grasping of prime costs and grasping of profit by referring to the latest data at the point of time before stock data of the current month is determined so as to account costs as advance report values.SOLUTION: In a next-month cost accounting device 100, an ordering acquisition part 102b acquires ordering data which have current-month ordered quantities of articles and current-month ordered amounts set, a purchase schedule acquisition part 102c acquires, based upon the ordering data, purchase schedule data which have current-month purchase quantities of the articles, current-month purchase amounts, and current-month sundry expenses set, and a stock acquisition part 102d acquires, before monthly totaling processing is completed, previous-month stock data with previous-month stock quantities of the articles and previous-month stock amounts of money set, and then calculates stock evaluation unit-price advance report values of the articles based upon the ordering data, purchase schedule data, and previous-month stock data.SELECTED DRAWING: Figure 2

Description

The present invention relates to a next month costing apparatus, a next month costing method, and a next month costing program.

Patent Document 1 discloses a configuration in which an inventory valuation unit price is calculated using the inventory amount and the number of stocks at the beginning of the period when the closing process is completed, and the purchase amount and the number of purchases in the current period.

JP-A-2019-219924

However, in the invention described in Patent Document 1, there is a problem that the cost data for that period cannot be calculated because the system accounting date and the actual date are different until the monthly closing work is completed.

The present invention has been made in view of the above problems, and before the inventory data for the current month is finalized, the real-time cost is calculated by referring to the latest data at that time and performing cost calculation as a preliminary value. An object of the present invention is to provide a next-month costing device, a next-month costing method, and a next-month costing program that can contribute to grasping and grasping profits.

In order to solve the above-mentioned problems and achieve the object, the next-month cost calculation device according to the present invention is a next-month cost calculation device including a storage unit and a control unit, and the control unit places an order for goods in the current month. An order acquisition means for acquiring order data for which the number and the order amount for the current month are set, and a purchase schedule for which the number of purchases for the product in the current month, the purchase amount for the current month, and the various charges for the current month are set based on the order data. The purchase schedule acquisition means for acquiring data, the inventory acquisition means for acquiring the previous month inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set before the completion of the monthly closing process, and the ordering. It is characterized by including an inventory valuation unit price calculation means for calculating an inventory valuation unit price preliminary value of the product based on the data, the purchase schedule data, and the previous month inventory data.

Further, in the next month cost accounting device according to the present invention, the inventory valuation unit price calculation means uses the sum of the inventory amount at the end of the previous month, the purchase amount for the current month, the various charges for the current month, and the order amount for the current month as the dividend. It is characterized in that the quotient when the sum of the number of stocks at the end of the previous month, the number of purchases in the current month, and the number of orders in the current month is a divisor is calculated as the preliminary inventory valuation unit price.

Further, in the next month cost calculation device according to the present invention, the control unit further includes an order acquisition means for acquiring order data in which the number of orders received for the current month and the order amount for the current month are set, and the inventory acquisition means further includes. Based on the previous month's inventory data, the purchase schedule data, the order data, and the inventory valuation unit price preliminary value, the end-of-month inventory quantity and the end-of-month inventory data for which the end-of-month inventory amount is set can be acquired. It is a feature.

Further, in the next month cost calculation device according to the present invention, the inventory acquisition means sets a value obtained by subtracting the order quantity of the current month from the total of the inventory quantity at the end of the previous month and the purchase quantity of the current month as the inventory quantity at the end of the current month. Then, the inventory data at the end of the current month is obtained by setting the product of the preliminary inventory valuation unit price and the number of stocks at the end of the current month as the inventory amount at the end of the current month.

Further, in the next month cost calculation device according to the present invention, the control unit acquires the number of orders received in the current month, which is scheduled to be sold, as the number of sales in the current month, and the number of inventories at the end of the previous month, the amount of inventory at the end of the previous month, and the number of purchases in the current month. , The monthly inventory registration means for registering the monthly purchase amount, the current month sales number, the month-end inventory quantity, and the monthly inventory data for which the month-end inventory amount is set in the storage unit is further provided. And.

Further, in the next-month cost calculation device according to the present invention, when the monthly closing process is completed, the inventory acquisition means further sets the last-month inventory confirmation number and the previous-month inventory confirmation amount. Is acquired, and the inventory valuation unit price calculation means uses the sum of the inventory fixed amount at the end of the previous month, the purchase amount for the current month, and the various contributions for the current month as the dividend, and the inventory fixed amount at the end of the previous month and the purchase number for the current month. It is characterized in that the quotient when the total of is used as a divisor is calculated as the inventory valuation unit price.

Further, the next-month cost calculation method according to the present invention is a next-month cost calculation method for causing a next-month cost calculation device including a storage unit and a control unit to execute the next-month cost calculation method, and the number of products ordered in the current month to be executed by the control unit. And the order acquisition step to acquire the order data for which the order amount for the current month is set, and the purchase schedule data for which the number of purchases for the product in the current month, the purchase amount for the current month, and the various charges for the current month are set based on the order data. The purchase schedule acquisition step to acquire the purchase schedule, the inventory acquisition step to acquire the previous month inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set before the completion of the monthly closing process, and the order data. , The inventory valuation unit price calculation step for calculating the inventory valuation unit price preliminary value of the product based on the purchase schedule data and the previous month inventory data.

Further, the next month cost calculation program according to the present invention is a next month cost calculation program for being executed by a next month cost calculation device including a storage unit and a control unit, and the control unit controls the number of orders for the current month and the current month. Acquire the order acquisition step to acquire the order data with the order amount set, and acquire the purchase schedule data with the current month purchase number, current month purchase amount, and current month various charges based on the order data. The purchase schedule acquisition step to be performed, the inventory acquisition step to acquire the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set before the completion of the monthly closing process, the order data, and the above. It is characterized in that the inventory valuation unit price calculation step of calculating the inventory valuation unit price preliminary value of the product based on the purchase schedule data and the previous month's inventory data is executed.

According to the present invention, even if the system closing process of the previous month has not been executed, the cost accounting process of the current month can be executed. Further, according to the present invention, by including the order data and the order data scheduled to be recorded in the current month in the receipt / payment target for obtaining the inventory valuation unit price, it is possible to present the preliminary value of the inventory valuation unit price. Further, according to the present invention, there is an effect that the calculated inventory valuation unit price and inventory amount can be acquired as registration data at that time. Further, according to the present invention, even before the inventory data of the previous month is fixed, the cost is calculated as a preliminary value by referring to the latest value and data at that time, so that the cost can be grasped in more real time. And it has the effect of being able to contribute to grasping profits. Further, according to the present invention, conventionally, the gross profit for the current month cannot be confirmed until the monthly closing, but the gross profit for each transaction can be grasped at an early stage. Further, according to the present invention, it is possible to review the sales / sales strategy and the purchasing strategy at an early stage by making an early forecast of the cost price. Further, according to the present invention, by including the order data and the order data in the target data, it is possible to efficiently realize the future landing forecast, that is, the cost simulation.

FIG. 1 is a diagram showing an example of a conventional cost accounting process. FIG. 2 is a block diagram showing an example of the configuration of the next month cost accounting device according to the present embodiment. FIG. 3 is a flowchart showing an example of processing of the next month cost accounting device in the present embodiment. FIG. 4 is a diagram showing an example of cost accounting processing in the present embodiment. FIG. 5 is a diagram showing an example of cost accounting processing in the present embodiment.

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]
First, the outline of the present invention will be described with reference to FIG. FIG. 1 is a diagram showing an example of a conventional cost accounting process.

Conventionally, the actual cost of goods is calculated and managed based on inventory data, and the system accounting year and month are updated after the monthly finalization process, which is the monthly closing, and the cost calculation process is executed as a daily process. It had been. In addition, conventionally, the inventory valuation unit price of a product is calculated based on the calculated inventory valuation unit price by aggregating and calculating the latest inventory receipt / payment data for the current month of the system accounting date by executing cost calculation processing. By reviewing the cost of sales data in the sales data, the gross profit was grasped based on the actual cost.

In this way, conventionally, the inventory valuation unit price is calculated based on the fixed inventory data of the previous month and the receipt / payment data of the current month. Since the year and month are different, the cost price for that period cannot be calculated, and as a result, the cost price is different or the cost price is not calculated, so the daily gross profit could not be confirmed. Furthermore, in the past, when there was a large order backlog for the current month, the final inventory valuation unit price and inventory amount were not known until sales and purchases were confirmed, so manual work of data processing was required for landing forecasts. Was there.

For example, as shown in Fig. 1, the monthly closing work and closing process of the current month have been carried out within 5 business days from the end of the month, the actual date is January 2020, and the accounting on the system. In the period of December 2019, even if the products scheduled to be purchased at the end of the month are often purchased across months (due to the influence of overseas transactions, etc.), in December 2019 Since the monthly closing work has not been completed, the inventory amount at the end of December 2019 has not been finalized, and the cost calculation for January 2020, which takes into account the order backlog scheduled for January 2020, is not executed (Fig.). (Black circle in the middle), I could not confirm the trading record and total sales profit of the daily transaction as a management index, and I could not predict the landing of the transaction.

Therefore, in the present embodiment, even before the inventory data of the previous month is finalized, it is possible to grasp the cost and the profit with breaking news by performing the cost calculation with reference to the latest data at that time. It provides a mechanism to do.

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

As shown in FIG. 2, the next month cost accounting device 100 is a commercially available desktop personal computer. The next month's cost calculation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is also a portable notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like on the market. It may be a type information processing device.

The next month 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 for the next month is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the cost accounting device 100 to the network 300 in a communicable manner the following month 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 to each other so as to be able to communicate with each other in the next month, and is, for example, the Internet or a LAN (Local Area Network).

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. The storage unit 106 includes a transaction database 106a.

The transaction database 106a stores transaction data. Here, the transaction data includes product order data, order data, purchase schedule data, previous month inventory data, end-of-month inventory data, monthly inventory data, monthly inventory valuation unit price data, and / or previous month inventory confirmation data, etc. You may be. Here, in the order data, the fiscal year / month, the product name, the order date, the scheduled purchase date, the number of orders, and / or the order amount may be set. Further, in the order data, the accounting date, the product name, the order date, the planned sales date, the number of orders, and / or the order amount may be set. In addition, monthly inventory data includes accounting year / month, product name, number of items in stock at the end of the previous month, amount of inventory at the end of the previous month, number of purchases in the current month, amount of purchases in the current month, amount of expenses in the current month, number of sales in the current month, number of items in stock at the end of the month, and / Alternatively, the inventory amount at the end of the month may be set. Further, in the monthly inventory valuation unit price data, the fiscal year and month, the product name, and / or the inventory valuation unit price and the like may be set.

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 touch panel). 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 or a printer 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that comprehensively controls the cost accounting device 100 for the next month. 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. The control unit 102 conceptually includes an order acquisition unit 102a, an order acquisition unit 102b, a purchase schedule acquisition unit 102c, an inventory acquisition unit 102d, an inventory valuation unit price calculation unit 102e, and a monthly inventory registration unit 102f.

The order acquisition unit 102a acquires the order data of the product. Here, the order acquisition unit 102a may acquire order data in which the number of orders received for the current month and the order amount for the current month are set. Further, the order acquisition unit 102a may register the order data in the transaction database 106a.

The order acquisition unit 102b acquires the order data of the product. Here, the order acquisition unit 102b may acquire order data in which the number of orders for the current month and the order amount for the current month are set. Further, the order acquisition unit 102b may register the order data in the transaction database 106a.

The purchase schedule acquisition unit 102c acquires the purchase schedule data of the product. Here, the purchase schedule acquisition unit 102c may acquire the purchase schedule data in which the number of products purchased in the current month, the purchase amount in the current month, and the various charges in the current month are set based on the order data. Further, the purchase schedule acquisition unit 102c may register the purchase schedule data in the transaction database 106a.

The inventory acquisition unit 102d acquires inventory data of the product. Here, the inventory acquisition unit 102d may acquire the previous month inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set before the completion of the monthly closing process. In addition, the inventory acquisition unit 102d sets the end-of-month inventory quantity and the end-of-month inventory amount of the product based on the previous month inventory data, purchase schedule data, order data, and inventory valuation unit price preliminary value. Data may be acquired. In addition, the inventory acquisition unit 102d sets a value obtained by subtracting the number of orders received in the current month from the total of the number of stocks of the product at the end of the previous month and the number of purchases in the current month as the number of stocks of the product at the end of the current month, and sets the inventory evaluation unit price preliminary value. You may acquire the inventory data at the end of the month in which the product with the inventory quantity at the end of the month is set as the inventory amount at the end of the month. Further, when the monthly closing process is completed, the inventory acquisition unit 102d acquires the inventory confirmation number of the product at the end of the previous month and the inventory confirmation data of the previous month in which the inventory confirmation amount at the end of the previous month is set, and the inventory acquisition unit 102d obtains the inventory confirmation data of the previous month. , Inventory data and the like may be registered in the transaction database 106a.

The inventory valuation unit price calculation unit 102e calculates the inventory valuation unit price preliminary value of the product. Here, the inventory valuation unit price calculation unit 102e may calculate the inventory valuation unit price preliminary value of the product based on the order data, the purchase schedule data, and the previous month's inventory data. In addition, the inventory valuation unit price calculation unit 102e uses the sum of the inventory amount at the end of the previous month, the purchase amount at the current month, the various charges for the current month, and the order amount at the current month as the division number, and the inventory quantity at the end of the previous month, the purchase quantity at the current month, and the order quantity at the current month. The quotient when the sum of and is a divisor may be calculated as an inventory valuation unit price preliminary value. In addition, the inventory valuation unit price calculation unit 102e uses the sum of the inventory fixed amount at the end of the previous month, the purchase amount of the current month, and the various contributions of the current month as the divisor, and the sum of the inventory confirmed number at the end of the previous month and the purchase number of the current month as the divisor. The quotient in the case of the above may be calculated as the inventory valuation unit price. Further, the inventory valuation unit price calculation unit 102e may register the inventory valuation unit price preliminary value and / or the inventory valuation unit price in the transaction database 106a.

The monthly inventory registration unit 102f registers the monthly inventory data of the product in the storage unit 106. Here, the monthly inventory registration unit 102f acquires the number of orders received in the current month, which is the planned sales of the product, as the number of sales in the current month, and the number of inventories at the end of the previous month, the amount of inventory at the end of the previous month, the number of purchases in the current month, the amount of purchases in the current month, and the number of sales in the current month. , The number of inventories at the end of the month, and / or the monthly inventory data in which the inventory amount at the end of the month is set may be registered in the transaction database 106a.

[3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 3 to 5.

[Next month cost accounting]
Here, an example of the next month cost accounting process in the present embodiment will be described with reference to FIG. FIG. 3 is a flowchart showing an example of processing of the next month cost accounting device 100 in the present embodiment.

As shown in FIG. 3, the order acquisition unit 102a acquires order data in which the number of orders received in the current month and the order amount in the current month are set before the completion of the monthly closing process, and registers the order data in the transaction database 106a ( Step SA-1).

Then, the order acquisition unit 102b acquires the order data in which the number of orders for the current month and the order amount for the current month are set before the completion of the monthly closing process, and registers the order data in the transaction database 106a (step SA-2). ..

Then, the purchase schedule acquisition unit 102c acquires the purchase schedule data in which the number of products purchased in the current month, the purchase amount in the current month, and the various charges in the current month are set based on the order data, and obtains the purchase schedule data. Register in the transaction database 106a (step SA-3).

Then, before the completion of the monthly closing process, the inventory acquisition unit 102d acquires the previous month's inventory data for which the number of products in stock at the end of the previous month and the inventory amount at the end of the previous month are set as preliminary values, and obtains the previous month's inventory data in the transaction database 106a. Register in (step SA-4).

Then, the inventory valuation unit price calculation unit 102e uses the sum of the inventory amount at the end of the previous month, the purchase amount at the current month, the various charges for the current month, and the order amount for the current month as the dividends, and the inventory quantity at the end of the previous month, the purchase quantity for the current month, and the order quantity for the current month. The quotient when the sum of and is a divisor is calculated as the inventory valuation unit price preliminary value, and the inventory valuation unit price preliminary value is registered in the transaction database 106a (step SA-5).

Then, the inventory acquisition unit 102d sets a value obtained by subtracting the number of orders received in the current month from the total of the number of stocks of the product at the end of the previous month and the number of purchases in the current month as the number of stocks of the product at the end of the current month, and sets the inventory evaluation unit price preliminary value. The inventory data at the end of the month, in which the product with the number of inventories at the end of the month is set as the inventory amount at the end of the month, is acquired, and the inventory data at the end of the month is registered in the transaction database 106a (step SA-6).

Then, when the monthly closing process is completed, the inventory acquisition unit 102d acquires the previous month inventory confirmation data in which the previous month end-of-month inventory confirmation number and the previous month end-of-month inventory confirmation amount are set, and the previous month inventory confirmation data is stored in the transaction database. Register with 106a (step SA-7).

Then, the inventory valuation unit price calculation unit 102e sets the sum of the inventory fixed amount at the end of the previous month, the purchase amount of the current month, and the various contributions of the current month as the dividend, and the total of the inventory fixed amount at the end of the previous month and the purchase number of the current month as the divisor. The quotient in the case of the above is calculated as the inventory valuation unit price, the inventory valuation unit price is registered in the transaction database 106a (step SA-8), and the process is terminated.

Here, an example of cost accounting processing in the present embodiment will be described with reference to FIGS. 4 and 5. 4 and 5 are diagrams showing an example of cost accounting processing in the present embodiment.

As shown in FIG. 4, in the present embodiment, in the company that carries out the monthly closing process of the previous month within 5 business days from the end of the month, the beginning of January 2020 (the monthly closing process of December 2019). (Before completion), "Inventory valuation unit price = (Inventory fixed amount at the end of the previous month + Purchase amount for the current month + Costs for the current month) / (Inventory confirmed at the end of the previous month + Purchased amount at the end of the month)" = Inventory at the end of the previous month + Purchases at the end of the month-Sales at the end of the month ", and by calculating" Inventory value at the end of the month = Inventory valuation unit price x Inventory at the end of the month ", the accounting system this month (December 2019) The costing process at the end is executed. Here, as shown in FIG. 4, in the present embodiment, each input process (purchase input, purchase charge input, and purchase charge input) is performed for the current month purchase amount, the current month purchase amount, the current month amount of money, and the current month sales number. It may be reflected in the monthly inventory table each time the sales input etc. are performed.

Further, as shown in FIG. 5, in the present embodiment, at the beginning of January 2020 (before the completion of the monthly closing process in December 2019), the number of inventories at the end of the current month of the accounting system (December 2019). And the inventory value at the end of the current month is acquired as a preliminary value, and is registered in the monthly inventory table as the preliminary value of the inventory quantity at the end of the previous month and the inventory value at the end of the previous month in January 2020. Then, as shown in FIG. 5, in the present embodiment, the number of orders placed in the current month and the order amount in the current month scheduled to be purchased in January 2020 are acquired from the ordering table, and "inventory evaluation unit price preliminary value = (end of the previous month)". "Inventory amount + current month purchase amount + current month various charges + current month order amount) / (inventory quantity at the end of the previous month + current month purchase quantity + current month order quantity)" The number of orders received this month is acquired, and it is calculated as "Inventory at the end of the month = Inventory at the end of the previous month + Purchases at the end of the month-Sales at the end of the month" By being calculated, the number of stocks at the end of the month and the amount of stock at the end of the month are reflected as preliminary values in the monthly inventory table. As described above, in the present embodiment, the data (order amount for the current month and the number of orders for the current month) in which the planned purchase date of the order table is included in the actual date (January 2020) is used for calculating the inventory valuation unit price preliminary value. May be included.

Then, in the present embodiment, the monthly closing process is completed on January 8, 2020, and the accounting system date (accounting date) becomes January 2020, which is the actual date. Since the monthly inventory data of (December 2019) is fixed, cost accounting processing is performed at any time using the inventory fixed amount at the end of the previous month and the inventory fixed number at the end of the previous month.

[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 accounting device 100 for the next month, 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 for the next month, 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 is calculated the following month as necessary. It is read mechanically by the device 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 such as a ROM or an HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with a CPU to form a control unit.

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

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. 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 present 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 next month 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 next month cost accounting device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

Further, the specific form of 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 functional loads. 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 trading companies where it is necessary to grasp the gross profit of each transaction at an early stage.

100 Next month cost calculation device 102 Control unit 102a Order acquisition unit 102b Order acquisition unit 102c Purchase schedule acquisition unit 102d Inventory acquisition unit 102e Inventory valuation unit price calculation unit 102f Monthly inventory registration unit 104 Communication interface unit 106 Storage unit 106a Transaction database 108 Input / output Interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (8)

It is a cost accounting device for the next month equipped with a storage unit and a control unit.
The control unit
An order acquisition method for acquiring order data that sets the number of orders for the current month and the order amount for the current month,
Based on the order data, the purchase schedule acquisition means for acquiring the purchase schedule data in which the current month purchase number, the current month purchase amount, and the current month various charges amount of the product are set, and
Before the completion of the monthly closing process, the inventory acquisition means for acquiring the inventory quantity of the product at the end of the previous month and the inventory data of the previous month for which the inventory amount at the end of the previous month is set, and
An inventory valuation unit price calculation means for calculating an inventory valuation unit price preliminary value of the product based on the order data, the purchase schedule data, and the previous month inventory data.
Next month cost accounting device featuring. The inventory valuation unit price calculation means is
The sum of the inventory amount at the end of the previous month, the purchase amount for the current month, the various charges for the current month, and the order amount for the current month is used as the dividend, and the total of the inventory amount at the end of the previous month, the purchase amount for the current month, and the order quantity for the current month is the divisor. The next month cost accounting device according to claim 1, wherein the quotient in the case of is calculated as the inventory valuation unit price preliminary value. The control unit
Order acquisition means for acquiring order data that sets the number of orders received for the current month and the order amount for the current month,
Further prepare
The inventory acquisition means is
Further, based on the previous month's inventory data, the purchase schedule data, the order data, and the inventory valuation unit price preliminary value, the inventory quantity at the end of the current month and the inventory data at the end of the current month in which the inventory amount at the end of the current month is set are acquired. The next month costing apparatus according to claim 1 or 2. The inventory acquisition means is
The value obtained by subtracting the number of orders received in the current month from the total of the number of stocks at the end of the previous month and the number of purchases in the current month is set as the number of stocks at the end of the current month, and the product of the preliminary inventory valuation unit price and the number of stocks at the end of the month is calculated. The next month cost calculation device according to claim 3, wherein the inventory data at the end of the current month, which is set as the inventory amount at the end of the current month, is acquired. The control unit
The number of orders received in the current month, which is scheduled to be sold, is acquired as the number of sales in the current month, and the number of inventories at the end of the previous month, the amount of inventory at the end of the previous month, the number of purchases in the current month, the amount of purchases in the current month, the number of sales in the current month, and the number of inventories at the end of the current month. , And the monthly inventory registration means for registering the monthly inventory data for which the inventory amount at the end of the current month is set in the storage unit.
The next month cost accounting device according to claim 4, further comprising. The inventory acquisition means is
Furthermore, when the monthly closing process is completed, the previous month's inventory confirmation data in which the number of confirmed inventory at the end of the previous month and the fixed amount of inventory at the end of the previous month are set is acquired.
The inventory valuation unit price calculation means is
Inventory valuation is the quotient when the sum of the final inventory amount at the end of the previous month, the purchase amount for the current month, and the various contributions for the current month is the divisor, and the sum of the fixed inventory amount at the end of the previous month and the purchase amount for the current month is the divisor. The next month costing apparatus according to any one of claims 1 to 5, wherein the unit price is calculated. It is a next-month cost accounting method for executing the next-month cost accounting device having a storage unit and a control unit.
It is executed by the control unit.
The order acquisition step to acquire the order data that sets the number of orders for the current month and the order amount for the current month,
Based on the order data, the purchase schedule acquisition step for acquiring the purchase schedule data for which the current month purchase quantity, the current month purchase amount, and the current month various charges amount of the product are set, and the purchase schedule acquisition step.
Before the completion of the monthly closing process, the inventory acquisition step of acquiring the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set, and
An inventory valuation unit price calculation step for calculating an inventory valuation unit price preliminary value of the product based on the order data, the purchase schedule data, and the previous month inventory data.
Next month costing method characterized by including. It is a next-month costing program to be executed by a next-month costing device equipped with a storage unit and a control unit.
In the control unit
The order acquisition step to acquire the order data that sets the number of orders for the current month and the order amount for the current month,
Based on the order data, the purchase schedule acquisition step for acquiring the purchase schedule data for which the current month purchase quantity, the current month purchase amount, and the current month various charges amount of the product are set, and the purchase schedule acquisition step.
Before the completion of the monthly closing process, the inventory acquisition step of acquiring the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set, and
An inventory valuation unit price calculation step for calculating an inventory valuation unit price preliminary value of the product based on the order data, the purchase schedule data, and the previous month inventory data.
Next month costing program to run.

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