JP2021149926A - Cost budget/actual management device, cost budget/actual management method, and cost budget/actual management program - Google Patents

Abstract

To highly accurately perform cost budget/actual management by subdividing and recording indirect costs.SOLUTION: A cost budget/actual management device according to the present embodiment includes: a master in which an indirect cost rate is set up for every product number classification, product number management department, and product number cost item; input means for inputting direct cost data including the product number, product number classification, product number management department, product number cost item, and cost of respective types of data; cost accounting processing means for aggregating costs of the direct cost data for every product number classification, product number management department, and product number cost item, and multiplying the aggregated cost by the indirect cost rate acquired from the master, with the product number classification, product number management department, and product number cost item used as keys to calculate indirect cost data; journal creation means for creating a prescribed-classification journal of planned cost data including the direct cost data and the indirect cost data; and cost difference totaling means for acquiring an actual incurred cost and creating a prescribed-classification cost difference spread sheet of the planned cost data and the acquired actual incurred cost.SELECTED DRAWING: Figure 1

Description

The present invention relates to a cost accounting and actual management device, a cost accounting and actual management method, and a cost accounting and actual management program.

For example, in the industry that manufactures large machines, there are many companies that manage individual costs, and the indirect costs are calculated for the direct costs incurred to calculate the planned costs, and the actual costs are managed in comparison with the actual costs incurred. doing. As a system for managing cost forecasts and actual costs, for example, there is Patent Document 1.

Japanese Unexamined Patent Publication No. 2020-4439

However, Patent Document 1 does not describe anything about performing cost forecasting and actual management with high accuracy by subdividing and recording overhead costs.

The present invention has been made in view of the above, and is a cost accounting and actual management device, a cost accounting and actual management method, and a cost accounting and actual management that can perform cost accounting and actual management with high accuracy by subdividing and recording indirect costs. The purpose is to provide a management program.

In order to solve the above-mentioned problems and achieve the object, the present invention is a cost accounting and actual management device including a storage unit and a control unit, and the storage unit includes a serial number classification, a serial number management department, and a serial number management department. A master in which an indirect cost rate is set is stored for each serial number cost item, and the control unit includes the serial number, serial number classification, serial number management department, serial number cost item, and cost for various data. An input means for inputting direct cost data, and the direct cost data is aggregated by serial number classification, serial number management department, and serial number cost item, and the aggregated costs are classified by serial number classification and serial number management from the master. The cost accounting processing means for calculating indirect cost data by multiplying the indirect cost rate acquired by using the department and the serial number cost item as a key, and the planned cost data including the direct cost data and the indirect cost data are classified into predetermined categories. It is provided with a journal creation means for creating a journal and a cost difference totaling means for acquiring the actual incurred cost and creating the cost difference totaling table of the predetermined classification with respect to the planned cost data and the acquired actual incurred cost.

Further, according to one aspect of the present invention, the serial number classification may include a product serial number, a trial production number, a repair serial number, an expense serial number, and a construction serial number.

Further, according to one aspect of the present invention, the production number management department may include a manufacturing department and a design department.

Further, according to one aspect of the present invention, the serial number cost item may include a direct labor cost, a material cost, and an outsourced processing cost.

Further, according to one aspect of the present invention, the predetermined classification may include a production number management department, a production number, and a production number classification.

Further, according to one aspect of the present invention, the various data may include data on purchase, delivery, and work results.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is a cost accounting management method executed by an information processing apparatus including a storage unit and a control unit. A master in which an indirect cost rate is set is stored for each number classification, serial number management department, and serial number cost item, and various data executed in the control unit are subject to serial number, serial number classification, and serial number. An input process for inputting management department, serial number cost item, and direct cost data including cost, and the aggregated cost by aggregating the direct cost data for each serial number classification, serial number management department, and serial number cost item. In addition, a cost calculation processing process for calculating indirect cost data by multiplying the indirect cost rate acquired from the master using the serial number classification, serial number management department, and serial number cost item as a key, and the direct cost data and the indirect For the planned cost data including the cost data, the journal creation process for creating the journal of the predetermined classification and the actual incurred cost are acquired, and for the planned cost data and the acquired actual incurred cost, the cost difference summary table of the predetermined classification is created. It is characterized by including a cost difference totaling process.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is a cost accounting management program for causing an information processing apparatus including a control unit and a storage unit to execute the cost accounting and actual management program. A master in which an indirect cost rate is set is stored for each serial number classification, serial number management department, and serial number cost item, and in the control unit, the serial number, serial number classification, and serial number management department are used for various data. , Production number cost item, and input process to input direct cost data including cost, and the direct cost data is aggregated by production number classification, production number management department, production number cost item, and aggregated cost. A cost accounting process that calculates indirect cost data by multiplying the indirect cost rate acquired from the master using the serial number classification, serial number management department, and serial number cost item as keys, and the direct cost data and the indirect cost data. For the planned cost data including It is characterized by being a cost accounting management program for executing the difference totaling process.

According to the present invention, it is possible to carry out cost forecasting and actual management with high accuracy by subdividing and recording overhead costs.

FIG. 1 is a block diagram showing an example of the configuration of the cost accounting and actual management device according to the present embodiment. FIG. 2 is a diagram for explaining a specific example of processing of the control unit of the cost accounting and actual management device according to the present embodiment. FIG. 3 is a diagram for explaining a specific example of processing of the control unit of the cost accounting and actual management device according to the present embodiment. FIG. 4 is a diagram for explaining a specific example of processing of the control unit of the cost accounting and actual management device according to 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]
For example, in the industry that manufactures large machines, there are many companies that manage individual costs, and the indirect costs are calculated for the direct costs incurred to calculate the planned costs, and the actual costs are managed in comparison with the actual costs incurred. doing.

However, in the past, in the calculation of the planned cost, since it was a fixed ratio for each department, it was necessary to make a manual journal entry on the accounting system side, and the work burden on the person in charge was heavy. In addition, because the accuracy of the planned cost was low, the difference between the forecast and the actual cost was large.

Therefore, in the present embodiment, the cost forecast and actual management is performed with high accuracy by subdividing and recording the overhead costs. Specifically, the direct cost is multiplied by the indirect cost ratio set in advance as a master (for example, the production number classification, the production number cost item, and the indirect cost rate set for each production number management department) to obtain the indirect cost. Calculate the planned cost, link the calculated planned cost with the accounting system, and realize the forecast and actual management of the cost by comparing it with the actual incurred cost.

As a result, indirect costs can be recorded for each production number classification, production number management department, and production number cost item, and it becomes possible to perform forecast and actual management of planned costs and actual costs incurred with higher accuracy. In addition, it is not necessary to manually record indirect costs, and it is possible to reduce the burden on the person in charge.

The present invention is useful in, for example, the industry of individual build-to-order manufacturing such as manufacturing of large machines for which individual cost control is performed.

[2. composition]
An example of the configuration of the cost accounting and actual management device 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 and actual management device.

The cost accounting and actual management device 100 is a commercially available desktop personal computer. The cost forecast / actual management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable personal computer such as a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, or a tablet personal computer. It may be a type information processing device.

The cost accounting and actual management 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 and actual management device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the cost estimation / actual management 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 management device 100 and the server 200, the terminal 400, and the like so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). The terminal 400 ... Is a terminal device used by an accounting person, a purchasing person, a manufacturing person, and the like. The accounting staff, the purchasing staff, the manufacturing staff, and the like can perform data communication with the cost forecast / actual management device 100 by using the terminal 400 .... For example, data is input to the cost forecast / actual management device 100. (Master setting, purchase input, goods issue input, work record input, actual incurred cost input, etc.) are possible.

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.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving an instruction 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 an overhead rate master 106a, a serial number classification master 106b, and a data file 106c.

The overhead rate master 106a is a master for setting the type of overhead cost and its overhead rate for each serial number classification, serial number management department, and serial number cost item (type of direct cost), that is, It is a master for subdividing and setting overhead costs. The indirect cost rate master 106a is a table in which the serial number classification, the serial number management department, the target serial number cost item (type of direct cost), the serial number cost item (type of overhead cost), and the indirect cost rate are registered in association with each other. Etc. (see FIG. 2).

The serial number classification master 106b is a master that classifies serial numbers, and for example, a trial production number, a repair serial number, an expense serial number, and a construction serial number are registered (see FIG. 2).

The data file 106c contains various data such as direct cost data (planned direct cost), indirect cost data (planned indirect cost), journal data, cost difference summary table, etc., such as purchase input data, issue input data, work record input data, etc. It is a file for storing.

The control unit 102 is a CPU or the like that comprehensively controls the cost accounting / actual management 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. The control unit 102 is functionally conceptually composed of a master maintenance unit 102a, a purchase input unit 102b, a goods issue input unit 102c, a work record input unit 102d, a cost accounting processing unit 102e, a journal linkage processing unit 102f, and the like. It is equipped with an accounting system (cost difference totaling unit) of 102 g.

The master maintenance unit 102a is for editing the data of the overhead rate master 106a and the serial number classification master 106b, such as addition / deletion / change.

The purchase input unit 102b inputs purchase input data including the data type "purchase", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores the purchase input data in the data file 106c.

The issuing input unit 102c inputs the issuing input data including the data type "delivery", the serial number, the serial number classification, the serial number cost item, the serial number management department, and the cost, and stores the data file 106c.

The work record input unit 102d inputs the work record input data including the data type "work record", the serial number, the serial number classification, the serial number cost item, the serial number management department, and the cost, and stores it in the data file 106c.

The purchase input data, the goods issue input data, and the work record input data are collectively referred to as direct cost data, and the purchase input unit 102b, the goods issue input unit 102c, and the work record input unit 102d are inputs for directly inputting the cost data. Configure means.

The cost accounting processing unit 102e aggregates (aggregates) the costs for each of the serial number classification, the serial number management department, and the serial number cost item for the direct cost data, and classifies the direct cost data into the aggregated costs from the overhead rate master 106a. The overhead cost data is calculated by multiplying the overhead cost rate acquired by the serial number management department and the serial number cost item as a key, and stored in the data file 106c.

The journal linkage processing unit 102f cooperates with the accounting system (cost difference totaling unit) 102g to create journals of a predetermined classification for planned cost data including direct cost data and indirect cost data, and stores them in the data file 106c. ..

The accounting system (cost difference totaling unit) 102g acquires the actual incurred costs, creates a cost difference totaling table of a predetermined category for the planned cost data and the acquired actual incurred costs, and stores them in the data file 106c.

The serial number classification may include a product serial number, a trial production number, a repair serial number, an expense serial number, and a construction serial number. The production number management department may include a manufacturing department and a design department. The production number cost item (type of direct cost) may include direct labor cost, material cost, and outsourced processing cost. The production number cost item (type of overhead cost) may include indirect labor cost, indirect cost, and indirect material cost. The predetermined classification may include a production number management department, a production number, and a production number classification.

[3. Concrete example]
A specific example of the processing of the cost forecast / actual management device 100 in the present embodiment will be described with reference to FIGS. 1 to 4. First, FIGS. 2 to 4 are diagrams for explaining a specific example of processing of the control unit 102 of the cost forecast / actual management device 100 in the present embodiment. In the following explanation, the unit of the amount of money is "thousand yen", and the notation is omitted.

(Master maintenance processing)
In FIG. 2, the master maintenance unit 102a executes the master maintenance process (step S1). Specifically, in the master maintenance process, the master maintenance unit 102a provides, for example, a master maintenance screen to the terminal 400 in response to a request from the terminal 400 of the accounting staff, and the terminal of the accounting staff on the master maintenance screen. The data of the indirect cost rate master 106a and the serial number classification master 106b are set according to the operation of 400 and the like.

FIG. 2A is a diagram showing a registration example of the overhead rate master 106a. In the example of the indirect cost rate master 106a shown in FIG. 2 (A), the first line is the serial number classification "product serial number", the serial number management department "manufacturing department", the serial number cost item "indirect labor cost", and the target. Production number cost item "Direct labor cost", indirect cost rate "2.0%", the second line is the production number classification "Product production number", production number management department "Manufacturing department", production number cost item "Indirect cost" , The target production number cost item "material cost, outsourced processing cost", and the indirect cost rate "3.0%" are registered.

The third line is the serial number classification "prototype production number", the serial number management department "design department", the serial number cost item "indirect labor cost", the target serial number cost item "direct labor cost", and the indirect cost rate "2. "0%", the 4th line is the serial number classification "prototype production number", serial number management department "design department", serial number cost item "indirect cost", target serial number cost item "material cost, outsourced processing cost", The overhead rate "4.0%" is registered.

FIG. 2B is a diagram showing a registration example of the serial number classification master 106b. In the example of the serial number classification master 106b shown in FIG. 2B, the trial production number, the repair serial number, the expense serial number, and the construction serial number are registered.

(Direct cost data input processing (purchasing input processing, shipping input processing, work record input processing)
In FIG. 3, the purchase input unit 102b executes the purchase input process (step S2). Specifically, in the purchase input process, for example, the purchase input unit 102b provides the terminal 400 with a purchase input screen in response to a request from the purchaser's terminal 400, and purchases on the purchase input screen. Purchase input data is input and stored in the data file 106c according to the operation of the terminal 400 of the person in charge.

The issue input unit 102c executes the issue input process (step S3). Specifically, in the issue input process, the issue input unit 102c provides the terminal 400 with a shipment input screen in response to a request from the purchaser's terminal 400, for example, and the purchaser's terminal on the shipment input screen. In response to the operation of 400 or the like, the delivery input data is input and stored in the data file 106c.

The work result input unit 102d executes the work result input process (step S4). Specifically, in the work record input process, the work record input unit 102d provides, for example, a manufacturing record input screen to the terminal 400 in response to a request from the terminal 400 of the person in charge of manufacturing, and manufactures on the manufacturing record input screen. According to the operation of the terminal 400 of the person in charge, the work result input data is input and stored in the data file 106c.

FIG. 3A is a diagram showing an example of direct cost data (cost details) recorded from each input process. In FIG. 3 (A), the first line shows the data type "purchase", the serial number "F1010095", the serial number classification "product serial number", the serial number cost item "material cost", and the serial number management department "manufacturing department". , Cost "1,000", the second line is the data type "purchase", serial number "F901002", serial number classification "trial production number", serial number cost item "outsourced processing cost", serial number management department "Design department", cost "1,500", 3rd line is data type "purchase", serial number "F901002", serial number classification "trial production number", serial number cost item "material cost", serial number Management department "design department", cost "2,000", 4th line is data type "delivery", serial number "F101095", serial number classification "product serial number", serial number cost item "material cost" serial number The management department is "Manufacturing Department" and the cost is "1,000".

The fifth line is the data type "delivery", serial number "F901002", serial number classification "prototype production number", serial number cost item "material cost", serial number management department "design department", cost "1,000". , 6th line is data type "delivery", serial number "F901002", serial number classification "prototype production number", serial number cost item "material cost", serial number management department "design department", cost "1,500" , 7th line, data type "work record", serial number "F901002", serial number classification "prototype production number", serial number cost item "direct labor cost", serial number management department "design department", cost " It is "5,000".

(Cost accounting)
The cost accounting processing unit 102e executes the cost accounting processing (step S5). Specifically, in the cost accounting process, the cost accounting processing unit 102e uses the serial number, serial number classification, serial number management department, and the serial number management department for the direct cost data (purchase input data, goods issue input data, work record input data). The costs are totaled for each production number cost item (type of direct cost), and the indirect cost rate is calculated from the overhead rate master 106a using the production number classification, production number management department, and production number cost item (type of direct cost) as keys. Overhead costs are calculated by acquiring and multiplying the costs of direct costs.

FIG. 3B shows the costing process, which is the cost of direct costs multiplied by the overhead rate. In FIG. 3 (B), the first line aggregates the first and fourth lines of FIG. 3 (A), and the serial number classification "product serial number", serial number cost item "material cost", serial number management. Obtaining the overhead rate "3.0%" from the overhead rate master 106a in Fig. 2 (A) with the department "Manufacturing Department" as the key, the serial number "F101095", the serial number classification "product serial number", and the manufacturing The cost item "material cost", the production number management department "manufacturing department", the cost "2,000" x the indirect cost rate "3.0%".

The second line corresponds to the second line in Fig. 3 (A), with the serial number classification "trial production number", the serial number cost item "overhead processing cost", and the serial number management department "design department" as keys. , Obtain the overhead rate "4.0%" from the 0 overhead rate master 106a in Fig. 2 (A), the serial number "F901002", the serial number classification "prototype production number", and the serial number cost item "outsourced processing cost". , The production number management department "Design Department", cost price "1,500" x overhead rate "4.0%".

The 3rd line aggregates the 3rd, 5th, and 6th lines of Fig. 3 (A), and the serial number classification "trial production number", serial number cost item "material cost", and serial number management department "design". Obtaining the overhead rate "4.0%" from the overhead rate master 106a in FIG. 2 (A) with the "part" as the key, the serial number "F901002", the serial number classification "prototype production number", and the serial number cost item. "Material cost", production number management department "design department", cost "4,500" x indirect cost rate "4.0%".

The 4th line corresponds to the 7th line in Fig. 3 (A), with the serial number classification "trial production number", serial number cost item "direct labor cost", and serial number management department "design department" as keys. , Obtain the overhead rate "2.0%" from the overhead rate master 106a in Fig. 2 (A), serial number "F901002", serial number classification "prototype production number", serial number cost item "direct labor cost" , Production number management department "design department", cost "5,000" x overhead rate "2.0%".

FIG. 4C shows the cost calculation result of the indirect cost, and the result of totaling the indirect cost for each production number and the production number cost item (type of indirect cost) with reference to the indirect cost rate master 106a. Is shown. The first line is the serial number "F1010095", the serial number cost item "indirect cost", the manufacturing overhead cost "60", and the second line is the serial number "F901002", the serial number cost item "indirect cost", the manufacturing overhead cost. "240", the third line is the serial number "F901002", the serial number cost item "indirect labor cost", and the manufacturing overhead cost "100".

FIG. 4 (D) summarizes FIGS. 3 (A) and 4 (C), and shows the breakdown of direct costs and indirect costs for each production number.

(Journal linkage processing)
The journal linkage processing unit 102f executes the journal linkage processing (step S6). Specifically, in the journal linkage processing, the journal linkage processing unit 102f cooperates with the accounting system (cost difference totaling unit) 102g to classify the planned cost data (direct cost data and indirect cost data) into predetermined categories (for example,). Create a journal for each department) and store it in the data file 106c.

FIG. 4 (E) shows an example of journal entries in the manufacturing department and the design department. For the manufacturing department, material cost "2,000" / temporary account (planned direct material cost) "2,000", outsourced processing cost "0" / temporary account (planned direct cost) "0", indirect cost " 60 "/ Temporary account (planned indirect cost)" 60 ", Direct labor cost" 0 "/ Temporary account (planned direct labor cost)" 0 ", Indirect labor cost" 0 "/ Temporary account (planned indirect labor cost) ) It is "0".

For the design department, material cost "4,500" / temporary account (planned direct material cost) "4,500", outsourced processing cost "1,500" / temporary account (planned direct cost) "1,500" , Indirect cost "240" / Temporary account (planned indirect cost) "240", Direct labor cost "5,000" / Temporary account (planned direct labor cost) "5,000", Indirect labor cost "100" / The suspense account (planned indirect labor cost) is "100".

(Cost difference total processing)
The accounting system (cost difference totaling unit) 102g executes the cost difference totaling process (step S7). Specifically, in the cost difference totaling process, the accounting system (cost difference totaling unit) 102g acquires the actual costs incurred (for example, the actual amount of material costs incurred, the actual amount of labor costs incurred, and the actual amount of expenses incurred). Based on the cost and the actual cost incurred, a cost difference summary table for each predetermined category (for example, for each department) is created and stored in the data file 106c. In addition, in the accounting system (cost difference totaling unit) 102g, for example, the actual incurred cost input screen is provided to the terminal 400 in response to the request of the terminal 400 of the accounting person, and the accounting person in charge on the actually incurred cost input screen. The actual cost incurred may be input according to the operation of the terminal 400 or the like.

FIG. 4F is a diagram showing an example of a cost difference summary table for each department. Material cost difference = actual material cost incurred- (planned direct material cost + planned indirect material cost), labor cost difference = actual labor cost incurred- (planned direct labor cost + planned indirect labor cost), Expense cost difference = actual expense incurred- (planned direct expense + planned indirect expense).

For the production number management department "Manufacturing Department", the actual material cost actual amount "2,000", the direct material cost planned amount "2,000", the indirect material cost planned amount "0", the material cost cost difference "0", Actual labor cost incurred amount "0", direct labor cost planned amount "0", indirect labor cost planned amount "0", labor cost cost difference "0", actual cost incurred amount "50", direct cost planned amount "0" , The planned indirect cost amount is "60", and the cost cost difference is "-10".

For the production number management department "Design Department", the actual material cost actual amount "4,600", the direct material cost planned amount "4,500", the indirect material cost planned amount "0", the material cost cost difference "100", Actual labor cost "5,000", planned direct labor cost "5,000", planned indirect labor cost "100", labor cost difference "-100", actual cost difference "1,740", The planned direct cost amount is "1,500", the planned indirect cost amount is "240", and the cost difference is "0". In addition, although the total is calculated by department here, it may be totaled by product number or by product number classification.

As described above, according to the present embodiment, the indirect cost rate master 106a in which the indirect cost rate is set for each serial number classification, serial number management department, and serial number cost item, and various data are serialized. , Production number classification, production number management department, production number cost item, and input means for inputting direct cost data including cost (purchase input unit 102b, goods issue input unit 102c, work record input unit 102d), and the direct cost. For data, the costs are aggregated for each serial number classification, serial number management department, and serial number cost item, and the serial number classification, serial number management department, and serial number cost item are keyed from the indirect cost rate master 106a to the aggregated costs. The cost calculation processing unit 102e that calculates the indirect cost data by multiplying the indirect cost rate acquired as Since it is equipped with 102f and an accounting system (cost difference totaling unit) 102g that acquires the actual incurred cost and creates the cost difference totaling table of the predetermined classification for the planned cost data and the acquired actual incurred cost. By subdividing and recording indirect costs, it is possible to perform cost forecasting and actual management with high accuracy.

[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 and actual management 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 and actual management device 100, particularly each processing function performed by the control unit, 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 cost estimation and actual management is performed 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 an application program server connected to the cost accounting management device 100 via an arbitrary network, 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. 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 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 forecast / actual management 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 and actual management 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.

100 Cost forecast and actual management device 102 Control unit 102a Master maintenance unit 102b Purchase input unit 102c Goods issue input unit 102d Work record input unit 102e Cost calculation processing unit 102f Journal linkage processing unit 102g Accounting system (cost difference totaling unit)
104 Communication interface unit 106 Storage unit 106a Overhead cost rate master 106b Serial number classification master 106c Data file 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network 400 Terminal

Claims (8)

It is a cost accounting and actual management device equipped with a storage unit and a control unit.
In the storage unit
A master that sets the overhead rate is stored for each serial number classification, serial number management department, and serial number cost item.
The control unit
For various data, input means for inputting direct cost data including serial number, serial number classification, serial number management department, serial number cost item, and cost,
The direct cost data is aggregated for each serial number classification, serial number management department, and serial number cost item, and the aggregated cost is based on the serial number classification, serial number management department, and serial number cost item from the master. A cost accounting method that calculates indirect cost data by multiplying the acquired overhead rate,
Journal creation means for creating journals of a predetermined classification for the planned cost data including the direct cost data and the indirect cost data, and
A cost difference totaling means for acquiring the actual incurred cost and creating a cost difference totaling table of the predetermined classification for the planned cost data and the acquired actual incurred cost.
A cost accounting and actual management device characterized by being equipped with. The cost accounting and actual management device according to claim 1, wherein the production number classification includes a product production number, a trial production number, a repair production number, an expense production number, and a construction production number. The cost accounting management device according to claim 1 or 2, wherein the production number management department includes a manufacturing department and a design department. The cost forecasting and actual management device according to any one of claims 1 to 3, wherein the production number cost item includes a direct labor cost, a material cost, and an outsourced processing cost. The cost accounting and actual management device according to any one of claims 1 to 4, wherein the predetermined classification includes a production number management department, a production number, and a production number classification. The cost accounting management device according to any one of claims 1 to 5, wherein the various data includes data of purchase, delivery, and work performance. It is a cost accounting management method executed by an information processing device equipped with a storage unit and a control unit.
In the storage unit
A master that sets the overhead rate is stored for each serial number classification, serial number management department, and serial number cost item.
Executed in the control unit,
For various data, input process for inputting direct cost data including serial number, serial number classification, serial number management department, serial number cost item, and cost,
The direct cost data is aggregated for each serial number classification, serial number management department, and serial number cost item, and the aggregated cost is based on the serial number classification, serial number management department, and serial number cost item from the master. A cost accounting process that calculates indirect cost data by multiplying the acquired overhead rate,
A journal creation process for creating journals of a predetermined classification for the planned cost data including the direct cost data and the indirect cost data, and
A cost difference totaling process that acquires the actual incurred costs and creates the cost difference totaling table of the predetermined classification for the planned cost data and the acquired actual incurred costs.
A cost accounting management method characterized by including. It is a cost accounting management program to be executed by an information processing device equipped with a control unit and a storage unit.
In the storage unit
A master that sets the overhead rate is stored for each serial number classification, serial number management department, and serial number cost item.
In the control unit
For various data, input process for inputting direct cost data including serial number, serial number classification, serial number management department, serial number cost item, and cost,
The direct cost data is aggregated for each serial number classification, serial number management department, and serial number cost item, and the aggregated cost is based on the serial number classification, serial number management department, and serial number cost item from the master. A cost accounting process that calculates indirect cost data by multiplying the acquired overhead rate,
A journal creation process for creating journals of a predetermined classification for the planned cost data including the direct cost data and the indirect cost data, and
A cost difference totaling process that acquires the actual incurred costs and creates the cost difference totaling table of the predetermined classification for the planned cost data and the acquired actual incurred costs.
Cost accounting and actual management program for executing.

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