JP2021152872A - Indirect cost information processor, indirect cost information processing method, and indirect cost information processing program - Google Patents

Abstract

To provide an indirect cost information processor, an indirect cost information processing method and an indirect cost information processing program, which can easily achieve correct budget/actual result management by results occurring in each sector.SOLUTION: An indirect cost information processor executes processing of acquiring slip section "generated journalization" associated with data section "expense inclusion" included in expense inclusion data 106a from a division associated master 106c, generating indirect cost journalization data including the acquired slip section on the basis of the expense inclusion data and storing the generated data in journalization data 106d, acquiring slip section "allocation journalization" associated with data section "allocation" included in month-end allocation data 106b from the division associated master, generating allocation journalization data including the acquired slip section on the basis of the month-end allocation data and storing the generated data in the journalization data; and extracts the journalization data according to the specified extraction condition from the journalization data, and outputs information on a budget and a result in each sector on the basis of the extracted journalization data and expense budget data 106e.SELECTED DRAWING: Figure 2

Description

The present invention relates to an indirect cost information processing apparatus, an indirect cost information processing method, and an indirect cost information processing program.

Generally, budgets are set for each subject and department on the financial accounting system, and the budget and actual results are compared (preliminary and actual management). In the construction work business, since the income and expenditure is managed for each individual project, allocation journals of indirect costs incurred in the common department are generated.

Patent Document 1 describes a balance management system having a function for freely changing the composition of items in a management table that manages income and expenditure according to the convenience of business.

Japanese Unexamined Patent Publication No. 2012-104024

However, when creating allocation journals in the generated items, it is difficult to grasp the amount generated in each department because the common department in which the actual results are generated is transferred to the actual department in which the matter is linked.

The present invention has been made in view of the above, and is an indirect cost information processing device, an indirect cost information processing method, and an indirect cost information processing program that can easily realize correct forecast and actual management based on the occurrence results of each department. The purpose is to provide.

In order to solve the above-mentioned problems and achieve the object, the indirect cost information processing device according to the present invention is an indirect cost information processing device provided with a control unit, and the actual amount of indirect costs recorded as actual results and the first. Allocation data that includes the actual data that includes one category by department, the actual amount of indirect expenses allocated as actual results, and the second category by the combination of the allocation source department and the allocation destination department. And, the budget data that includes the budget amount of indirect costs recorded as a budget for each department, and the division link that manages the first category by linking it with the third category and the second category by linking it with the fourth category. The control unit can access the master, and (1) obtains a third division associated with the first division included in the actual data from the division-linked master, and based on the actual data. , The process of generating indirect expense journal data including the acquired third category and storing the generated indirect expense journal data in a predetermined storage area, and (2) the allocation data from the category linking master. The fourth category associated with the second category included in is acquired, and based on the allocation data, the allocation journal data including the acquired fourth category is generated, and the generated allocation journal data is generated. Is specified as a generation means for executing the process of storing the data in the predetermined storage area and extraction conditions related to the division, journal data is extracted from the predetermined storage area according to the specified extraction conditions, and the extracted journals are extracted. It is characterized by providing an output control means for outputting information on budget and actual results for each department based on the data and the budget data.

In addition, the indirect cost information processing method according to the present invention includes actual data including the actual amount of indirect costs recorded as actual results and the first category for each department, and the actual allocation of indirect costs recorded as actual results. Allocation data that includes the amount and the second category for each combination of the allocation source department and the allocation destination department, budget data that includes the budget amount of indirect costs recorded as a budget for each department, and the first category. An indirect cost information processing method executed by an information processing device equipped with a control unit that can access the third division and the division association master that manages the second division by associating it with the fourth division. Therefore, (1) the third division associated with the first division included in the actual data is acquired from the division-linked master, which is executed by the control unit, and the acquisition is based on the actual data. The process of generating indirect expense journal data including the third category and storing the generated indirect expense journal data in a predetermined storage area, and (2) being included in the allocation data from the category linking master. The fourth category associated with the second category is acquired, the allocation journal data including the acquired fourth category is generated based on the allocation data, and the generated allocation journal data is used as the predetermined one. The generation step to execute the process of storing in the storage area of the above and the extraction conditions related to the division are specified, the journal data is extracted from the predetermined storage area according to the specified extraction conditions, and the extracted journal data and the above are described. It is characterized by including an output control step that outputs information on the budget and actual results for each department based on the budget data.

In addition, the indirect cost information processing program according to the present invention includes actual data including the actual amount of indirect costs recorded as actual results and the first category for each department, and the actual allocation results of indirect costs recorded as actual results. Allocation data that includes the amount and the second category for each combination of the allocation source department and the allocation destination department, budget data that includes the budget amount of indirect costs recorded as a budget for each department, and the first category. An indirect cost information processing program for an information processing device equipped with a control unit that can access the third division and the division association master that manages the second division by associating it with the fourth division. (1) The third division associated with the first division included in the actual data is acquired from the division-linked master for execution by the control unit, and based on the actual data, the third division is acquired. The process of generating indirect expense journal data including the acquired third category and storing the generated indirect expense journal data in a predetermined storage area, and (2) from the category linking master to the allocation data. The fourth category associated with the second category included is acquired, the allocation journal data including the acquired fourth category is generated based on the allocation data, and the generated allocation journal data is used. A generation step for executing the process of storing in the predetermined storage area and an extraction condition related to the division are specified, journal data is extracted from the predetermined storage area according to the specified extraction condition, and the extracted journal data is extracted. It is characterized by including an output control step for outputting information on budget and actual results for each department based on the above-mentioned budget data.

According to the present invention, there is an effect that it is possible to easily realize correct forecast / actual management based on the occurrence results of each department.

FIG. 1 is a diagram for explaining conventional data management and forecast / actual comparison. FIG. 2 is a block diagram showing an example of the configuration of the overhead information processing apparatus 100. FIG. 3 is a diagram showing an example of expense recording data 106a, month-end allocation data 106b, division association master 106c, and journal data 106d, and an example of journal data generation processing. FIG. 4 is a diagram showing an example of the forecast / actual comparison table screens MA and MB for each department. FIG. 5 is a diagram showing an implementation example of the present embodiment.

Hereinafter, an indirect cost information processing apparatus, an indirect cost information processing method, and an embodiment of the indirect cost information processing program according to 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]
Here, the outline of the present embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a diagram for explaining conventional data management and forecast / actual comparison.

In general, budgets are set for each subject and department on the financial accounting system (application software), and the budget and actual results are compared (preliminary and actual management). Here, for example, in the construction work business, since the income and expenditure is managed individually for each project, the allocation journal of the indirect costs incurred in the common department is generated (see the journal of the month-end allocation illustrated in FIG. 1).

However, when creating an allocation journal for an generated item, the allocated amount is transferred from the common department where the actual results are generated to the actual department to which the matter is linked, so it was not possible to capture the generated amount for each department. (Refer to the column of actual results (allocation) in the forecast / actual comparison table illustrated in FIG. 1). Therefore, in the past, in order to manage forecasts and actual results, it was necessary to take complicated measures such as preparing a transfer subject (allocation subject) for allocation journals, which is different from the occurrence subject.

Therefore, in the present embodiment, the "slip classification" of the journal is automatically set in the linked journal according to the type (data classification) of the source data, so that the financial accounting system (application software) side "slip classification". It is possible to extract only the amount of money generated. Specifically, in the present embodiment, 1) a master (corresponding to the classification associative master of the present invention) that manages the slip classification of the linked journal to the financial accounting system for each data classification of the sales management system (application software). Created (see FIG. 3), 2) In the journal linkage data creation process (corresponding to the process executed by the generation means of the present invention), a linked journal in which the slip classification is automatically set according to the master is created (Fig. 3). 3) On the financial accounting system (application software) side, it is possible to specify the slip classification to be output at the time of form output (corresponding to the process executed by the output control means of the present invention, FIG. 4). , 5). This has made it easier to properly manage forecasts and actual results based on the actual results of each department. It has become possible to simplify the management of forecasts and actuals by subject with allocation. It has become easier to manage the forecast of incurred department costs before allocation processing.

[2. Configuration / Processing]
Here, the configuration of the overhead information processing apparatus 100 and an example of the processing executed by the overhead information processing apparatus 100 according to the present embodiment will be described with reference to FIG. 2 and the like. FIG. 2 is a block diagram showing an example of the configuration of the overhead information processing apparatus 100.

The overhead information processing device 100 is constructed based on a commercially available desktop personal computer. The indirect cost information processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is not limited to a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like. It may be a portable information processing device.

The overhead information processing 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 overhead information processing apparatus 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the overhead information processing 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 indirect cost information processing device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). The data stored in the storage unit 106 may be stored in the server 200, for example.

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.

In the storage unit 106, for example, expense recording data 106a (corresponding to the actual data of the present invention, see FIGS. 3 and 5), month-end allocation data 106b (corresponding to the allocation data of the present invention, see FIGS. Expense budget data 106e (corresponding to the divisional association master of the present invention, see FIG. 3), journal data 106d (see FIGS. 3 and 5), and expense budget data 106e (corresponding to the divisional association master of the present invention) including the budget amount of indirect costs recorded as a budget by department. Corresponds to the budget data of the present invention (see FIG. 5) and the like are stored.

In the present embodiment, the expense accounting data 106a, the month-end allocation data 106b, and the division association master 106c are stored in the storage area under the control of the sales management system (application software), and the journal data 106d and the expense budget data are stored. Although 106e shows an example in which it is stored in a storage area under the control of the financial accounting system (application software) (see FIG. 5), the present embodiment is not limited to this.

Returning to FIG. 2, the control unit 102 is a CPU or the like that collectively controls the overhead information processing 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 conceptually includes a generation unit 102a, an output control unit 102b, and the like.

The generation unit 102a is a slip classification "12: generated journal" linked to the data classification "70: expense recording" (corresponding to the "first classification" of the present invention) included in the expense recording data 106a from the classification association master 106c. (Corresponding to the "third category" of the present invention) is acquired, and indirect expense journal data including the acquired slip category "12: Generated journal" is generated based on the expense recording data 106a, and the generated indirect is generated. A process of storing the expense journal data in the journal data 106d (corresponding to the “predetermined storage area” of the present invention) is executed (see FIGS. 3 and 5).

The generation unit 102a receives the slip classification "20: allocation" associated with the data classification "5244: allocation" (corresponding to the "second division" of the present invention) included in the month-end allocation data 106b from the division associative master 106c. A "journal" (corresponding to the "fourth category" of the present invention) is acquired, and based on the month-end allocation data 106b, allocation journal data including the acquired slip category "20: allocation journal" is generated. A process of storing the generated allocation journal data in the journal data 106d is executed (see FIGS. 3 and 5).

The output control unit 102b causes the operator to specify the extraction conditions related to the slip classification via a screen or the like, extracts the journal data from the journal data 106d according to the specified extraction conditions, and extracts the extracted journal data and the expense budget data 106e. Based on the above, information on the budget and actual results for each department (for example, screen MA and screen MB shown in FIG. 4) is output to the output device 114. In particular, since the screen MB of FIG. 4 can be output by extracting the journal data by narrowing down only the slip categories of "10: financial journal" and "12: generated journal", the allocation journal is not included. , It is possible to correctly manage forecasts and actual results based on the occurrence results by department. The slip category "10: Financial journal" is set in the journal data directly generated by the financial accounting system (application software) (see FIG. 3).

In this embodiment, the generation unit 102a is implemented as a function of the sales management system (application software), and the output control unit 102b is implemented as a function of the financial accounting system (application software). However (see FIG. 5), the present embodiment is not limited to this.

[3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
Since this embodiment can contribute to improving operational efficiency and promoting appropriate management decisions of the company, it is possible to contribute to the goals 8 and 9 of the SDGs.

In addition, the present embodiment can contribute to the reduction of waste loss and the promotion of paperless and computerization, and thus can contribute to the goals 12, 13 and 15 of the SDGs.

In addition, since this embodiment can contribute to the strengthening of control and governance, it is possible to contribute to the goal 16 of the SDGs.

[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 overhead information processing apparatus 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 overhead information processing apparatus 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 indirect cost information is required as necessary. It is read mechanically by the processing 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 indirect cost information processing apparatus 100 via an arbitrary network, and all or a part thereof may be downloaded as needed. It is possible.

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 overhead information processing 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 overhead information processing apparatus 100 may be realized by mounting software (including a program or data) for realizing the processing described in the present embodiment on the apparatus.

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 particularly useful in business industries such as the IT media industry and the construction industry.

100 Overhead information processing device 102 Control unit
102a generator
102b Output control unit 104 Communication interface unit 106 Storage unit
106a Expense recording data
106b Month-end allocation data
106c division tying master
106d journal data
106e Expense budget data 108 Input / output interface 112 Input device 114 Output device 200 Server 300 Network

Claims (3)

It is an indirect cost information processing device equipped with a control unit.
Actual data including the actual amount of overhead costs recorded as actual results and the first category by department,
Allocation data that includes the actual amount of overhead allocation recorded as actual and the second category for each combination of the allocation source department and the allocation destination department,
Budget data that includes the budget amount of overhead costs recorded as a budget by department,
A division-linked master that manages the first division by associating it with the third division and the second division as associating it with the fourth division.
Is accessible to
The control unit
(1) Acquire the third category associated with the first category included in the actual data from the category linking master, and based on the actual data, indirect expense journal data including the acquired third category. Is generated and the generated indirect expense journal data is stored in a predetermined storage area, and (2) a fourth division associated with the second division included in the allocation data from the division association master. Is acquired, and based on the allocation data, the allocation journal data including the acquired fourth category is generated, and the generated allocation journal data is stored in the predetermined storage area. Generation means and
The extraction conditions related to the classification are specified, the journal data is extracted from the predetermined storage area according to the specified extraction conditions, and the budget and actual information for each department is obtained based on the extracted journal data and the budget data. Output control means to output and
To prepare
An indirect cost information processing device characterized by. The actual amount of indirect costs recorded as actual and the first category are included in each department, and the actual amount of indirect costs allocated as actual and the second category are included in the allocation source department. Allocation data included by combination of and allocation destination departments, budget data including the budget amount of overhead costs recorded as a budget by department, the first category is linked to the third category, and the second category is It is an indirect cost information processing method executed by an information processing device equipped with a control unit that can access the division-linked master that manages by associating with the fourth division.
Executed by the control unit,
(1) Acquire the third category associated with the first category included in the actual data from the category linking master, and based on the actual data, indirect expense journal data including the acquired third category. Is generated and the generated indirect expense journal data is stored in a predetermined storage area, and (2) a fourth division associated with the second division included in the allocation data from the division association master. Is acquired, and based on the allocation data, the allocation journal data including the acquired fourth category is generated, and the generated allocation journal data is stored in the predetermined storage area. Generation steps and
The extraction conditions related to the classification are specified, the journal data is extracted from the predetermined storage area according to the specified extraction conditions, and the budget and actual information for each department is obtained based on the extracted journal data and the budget data. Output control steps to output and
Including,
An indirect cost information processing method characterized by. The actual amount of indirect costs recorded as actual and the first category are included in each department, and the actual amount of indirect costs allocated as actual and the second category are included in the allocation source department. Allocation data included by combination of and allocation destination departments, budget data including the budget amount of overhead costs recorded as a budget by department, the first category is linked to the third category, and the second category is It is an indirect cost information processing program to be executed by an information processing device equipped with a control unit that can access the division-linked master that manages by associating with the fourth division.
To make the control unit execute
(1) Acquire the third category associated with the first category included in the actual data from the category linking master, and based on the actual data, indirect expense journal data including the acquired third category. Is generated and the generated indirect expense journal data is stored in a predetermined storage area, and (2) a fourth division associated with the second division included in the allocation data from the division association master. Is acquired, and based on the allocation data, the allocation journal data including the acquired fourth category is generated, and the generated allocation journal data is stored in the predetermined storage area. Generation steps and
The extraction conditions related to the classification are specified, the journal data is extracted from the predetermined storage area according to the specified extraction conditions, and the budget and actual information for each department is obtained based on the extracted journal data and the budget data. Output control steps to output and
Including,
An indirect cost information processing program featuring.

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