JP2021152877A - Cost allocation device, cost allocation method, cost allocation program - Google Patents

Abstract

To provide a cost allocation device which can allocate cost to each business using an allocation rate that has been set with scheduled cost for each of the businesses calculated at the time of estimate and contract of a case as a reference.SOLUTION: A cost allocation device executes 1) processing of setting predetermined business office identification information and predetermined account title identification information, 2) of acquiring allocation source cost associated with the predetermined business office identification information and the predetermined account title identification information set in 1) from a cost result data table, and processing of acquiring allocation destination business and an allocation rate associated with the predetermined business office identification information set in 1) from an allocation reference master, 3) multiplies the allocation source cost acquired in 2) by the allocation rate acquired in 2) and thereby calculates an allocated amount of the allocation destination business acquired in 2), and 4) creates a profit-and-loss data table on the basis of the calculation result of 3) and a sales data table.SELECTED DRAWING: Figure 8

Description

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

For example, in a company that operates a plurality of businesses such as a logistics company, in order to grasp the profit and loss of each business in management accounting, costs incurred across a plurality of businesses such as labor costs are allocated to each business. In order to capture highly relevant profits and losses, it is important to use what is used as the allocation rate, which is the ratio of allocating costs by business.

Patent Document 1 describes an allocation processing apparatus, an allocation processing method, and an allocation processing program that can provide information useful for accurately grasping the income and expenditure by case.

JP-A-2017-168068

In the past, the ratio of sales to each business was used as the allocation rate of labor costs, but since employees are not necessarily exclusively engaged in one business, it is necessary to capture highly relevant profits and losses. There was a problem that it was not appropriate as an allocation rate.

The present invention has been made in view of the above. For example, the cost is distributed by business by using the allocation rate set based on the planned cost for each business calculated at the time of estimation and contract of the project. It is an object of the present invention to provide a cost allocation device, a cost allocation method, and a cost allocation program that can be allocated.

In order to solve the above-mentioned problems and achieve the object, the cost allocation device according to the present invention is a cost allocation device including a control unit, and the cost of an account generated in an organization within the company is set within the company. The allocation source cost, which is the allocation source cost when allocating by business performed by the organization, is managed for each organization identification information that identifies the in-house organization and for each account identification information that identifies the account. The organization determines the actual cost data to be used, the allocation destination business to which the allocation source cost is allocated, and the allocation rate set based on the planned cost, which is the planned cost of the allocation destination business. It is possible to access the allocation standard master that manages each identification information, and the control unit sets the setting from the setting means for setting the predetermined organization identification information and the predetermined account identification information and the actual cost data. The process of acquiring the predetermined organization identification information set by the means and the allocation source cost associated with the predetermined account identification information, and the predetermined organization identification information set by the setting means from the allocation standard master. By multiplying the acquisition means for executing the allocation destination business and the processing for acquiring the allocation rate, the allocation source cost acquired by the acquisition means, and the allocation rate acquired by the acquisition means. The acquisition means is provided with a calculation means for calculating the post-allocation amount of the allocation destination business acquired by the acquisition means.

Further, the cost allocation device according to the present invention can further access the sales data for managing the sales amount generated by the allocation destination business for each organization identification information and for each allocation destination business, and controls the above. The unit is further provided with a creation means for creating profit / loss data regarding the profit / loss of the allocation destination business based on the calculation result by the calculation means and the sales data.

Further, the cost allocation method according to the present invention is a cost allocation method executed by an information processing device provided with a control unit, and the information processing device uses the cost of an account generated in an organization within the company as the cost of the company. The allocation source cost, which is the cost that becomes the allocation source when allocating by business performed by the internal organization, is set for each organization identification information that identifies the internal organization and for each account identification information that identifies the account. The actual cost data to be managed, the allocation destination business that is the allocation destination of the allocation source cost, and the allocation rate set based on the planned cost, which is the planned cost of the allocation destination business, are described above. A setting step for setting predetermined organization identification information and predetermined account identification information, which is accessible to the allocation standard master managed for each organization identification information and executed by the control unit, and the cost actual data. From the process of acquiring the predetermined organization identification information set by the setting step and the allocation source cost associated with the predetermined account identification information, and the predetermined setting set by the setting step from the allocation standard master. The acquisition step for acquiring the allocation destination business and the allocation rate associated with the organization identification information of the above, the allocation source cost acquired by the acquisition step, and the allocation rate acquired by the acquisition step. It is characterized by including a calculation step of calculating the post-allocation amount of the allocation destination business acquired by the acquisition step by multiplying.

Further, the cost allocation program according to the present invention is a cost allocation program for causing an information processing apparatus including a control unit to execute, and the information processing apparatus calculates the cost of an account item generated in an organization within the company. The allocation source cost, which is the cost that becomes the allocation source when allocating by business performed by the in-house organization, is set for each organization identification information that identifies the in-house organization and for each account identification information that identifies the account item. The actual cost data managed in, the allocation destination business that is the allocation destination of the allocation source cost, and the allocation rate set based on the planned cost, which is the planned cost of the allocation destination business, An allocation standard master managed for each organization identification information, a setting step for setting a predetermined organization identification information and a predetermined account identification information to be executed by the control unit, and the cost. From the actual data, the process of acquiring the predetermined organization identification information set by the setting step and the allocation source cost associated with the predetermined account identification information, and the setting step are set from the allocation standard master. An acquisition step for acquiring the allocation destination business and the allocation rate associated with the predetermined organization identification information, an allocation source cost acquired by the acquisition step, and an allocation rate acquired by the acquisition step. It is characterized by including a calculation step of calculating the post-allocation amount of the allocation destination business acquired by the acquisition step by multiplying the above.

According to the present invention, for example, by using the allocation rate set based on the planned cost for each business calculated at the time of estimating the project and contracting, the cost can be allocated for each business. ..

FIG. 1 is a diagram showing an example of allocating labor costs incurred at the Tokyo sales office and the Haneda sales office as a percentage of sales for each business. FIG. 2 is a diagram showing an example of allocating labor costs incurred at the Tokyo sales office and the Haneda sales office at the planned cost ratio for each business. FIG. 3 is a block diagram showing an example of the configuration of the cost allocation device 100. FIG. 4 is a diagram showing an example of the actual cost data table 106a. FIG. 5 is a diagram showing an example of the allocation standard master 106b. FIG. 6 is a diagram showing an example of the sales data table 106c. FIG. 7 is a diagram showing an example of the profit / loss data table 106d. FIG. 8 is a diagram showing an example of a flowchart relating to processing executed by the cost allocation device 100. FIG. 9 is a diagram showing an example of the allocation processing setting input on the predetermined screen. FIG. 10 is an image diagram for explaining the high validity of the planned cost. FIG. 11 is a diagram showing a unit price validity check method capable of checking the validity of the unit price at the timing when the unit price is input in the estimate input. FIG. 12 is a diagram showing a unit price validity check method capable of checking the validity of the unit price at the timing when the unit price is input in the estimate input. FIG. 13 is a diagram showing an example of a function of initially setting the lower limit value and the upper limit value of the cost item unit price setting master, and calculating each average unit price from the planned data and the actual data.

Hereinafter, the cost allocation device, the cost allocation method, and the embodiment of the cost allocation 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 FIGS. 1 and 2, and the like.

The planned cost is, for example, the planned cost for each business, which is calculated at the time of quoting and contracting the ordered project. In this embodiment, the allocation rate set based on the planned cost is used. The calculation of the planned cost will be described later in [4. Expected costing]. Figure 1 shows the labor costs (corresponding to the "accounts generated in the corporate organization" of the present invention) incurred at the Tokyo sales office and Haneda sales office (corresponding to the "internal organization" of the present invention), and the business (this). It is a figure which shows an example of the case of allocating by the sales ratio for each (corresponding to the "allocation destination business" of the invention). In addition, Fig. 2 shows the labor costs incurred at the Tokyo and Haneda sales offices allocated at the planned cost ratio for each business (corresponding to the "allocation rate set based on the planned cost" of the present invention). It is a figure which shows an example of the case. As shown in Fig. 1, if labor costs are allocated as a percentage of sales for each business, the cost for each business is less appropriate, and the profit and profit margin for each business calculated accordingly are also less appropriate. Become. As a result, highly relevant business-specific profits and losses cannot be captured. In the present embodiment, as shown in FIG. 2, by allocating the labor cost to the planned cost ratio for each business, the validity of the cost for each business becomes high, and the profit for each business calculated thereby and the profit for each business are calculated. The validity of the profit margin is also high. As a result, it is possible to capture the profit and loss of each business with high validity.

[2. composition]
Here, an example of the configuration of the cost allocation device 100 according to the present embodiment will be described with reference to FIG. 3 and the like. FIG. 3 is a block diagram showing an example of the configuration of the cost allocation device 100.

The cost allocation device 100 is constructed based on a commercially available desktop personal computer. The cost allocation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable 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 cost allocation 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 allocation device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the cost allocation 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 allocation device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like. 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.

The storage unit 106 stores, for example, a cost actual data table 106a, an allocation standard master 106b, a sales data table 106c, a profit / loss data table 106d, and the like.

FIG. 4 is a diagram showing an example of the actual cost data table 106a. The actual cost data table 106a corresponds to the actual cost data of the present invention. The cost actual data table 106a identifies the business establishment identification information (for example, the name of the business establishment) that identifies the business establishment that is an organization within the company, and the account item generated at the business establishment that is the allocation source. Account identification information (for example, the name of the account), allocation destination business identification information that identifies the business conducted at the business establishment and the allocation destination (for example, the name of the allocation destination business), Allocation source cost, which is the cost of the account that is the allocation source (hereinafter, may be described as the allocation source amount), and allocation, which is the calculation result of allocating the allocation source cost to the allocation destination business. Includes after-payment amount. The business establishment identification information corresponds to the organization identification information of the present invention.

FIG. 5 is a diagram showing an example of the allocation standard master 106b. The allocation standard master 106b contains business establishment identification information, standard subject identification information (for example, the name of the standard subject) that identifies the standard subject that is the standard account for setting the allocation rate, and the allocation destination business. Includes identification information, the amount of the base item, and the allocation rate.

FIG. 6 is a diagram showing an example of the sales data table 106c. The sales data table 106c corresponds to the sales data of the present invention. The sales data table 106c includes business establishment identification information, allocation destination business identification information, sales amount of the allocation destination business, and sales ratio of the allocation destination business.

FIG. 7 is a diagram showing an example of the profit / loss data table 106d. The profit / loss data table 106d corresponds to the profit / loss data of the present invention. The profit / loss data table 106d shows the business establishment identification information, the allocation destination business identification information, the sales amount of the allocation destination business, the amount after allocation, the profit of the allocation destination business, and the profit ratio of the allocation destination business. And, including.

Returning to FIG. 3, the control unit 102 is a CPU or the like that collectively controls the cost allocation 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 setting unit 102a corresponding to the setting means of the present invention, an acquisition unit 102b corresponding to the acquisition means of the present invention, a calculation unit 102c corresponding to the calculation means of the present invention, and the present invention. A creation unit 102d or the like corresponding to the means for creating the invention is provided.

The setting unit 102a sets predetermined business establishment identification information and predetermined account item identification information.

The acquisition unit 102b acquires the allocation source cost associated with the predetermined establishment identification information and the predetermined account identification information set by the setting unit 102a from the cost actual data table 106a, and the allocation standard master 106b. , The process of acquiring the allocation destination business identification information and the allocation rate associated with the predetermined business establishment identification information set by the setting unit 102a is executed.

The calculation unit 102c multiplies the allocation source cost acquired by the acquisition unit 102b and the allocation rate acquired by the acquisition unit 102b, and the allocation destination identified by the allocation destination business identification information acquired by the acquisition unit 102b. Calculate the post-allocation amount of the business.

The creation unit 102d creates the profit / loss data table 106d based on the calculation result by the calculation unit 102c and the sales data table 106c.

Specific examples of the processing executed by each processing unit constituting the control unit 102 will be described in detail below.

[3. Specific example of processing]
Here, a specific example of the processing executed by the cost allocation device 100 will be described with reference to FIG. 8 and the like. FIG. 8 is a diagram showing an example of a flowchart relating to processing executed by the cost allocation device 100. In this description, the actual cost data table 106a shown in FIG. 4 (however, the item of “amount after allocation” is blank), the allocation standard master 106b shown in FIG. 5, and the sales data table 106c shown in FIG. 6 are used. It is assumed that the data is stored in the storage unit 106 in advance. In addition, in this explanation, when allocating labor costs, which are the account items incurred at each of the two business offices of the Tokyo sales office and the Haneda sales office, to the transportation, packing, and design, which are the businesses conducted at the Tokyo sales office, In addition, we will explain the case of allocating to transportation, packing, and design, which are the businesses carried out at the Haneda sales office, but since the processing content to be executed is the same in both cases, only the processing at the Tokyo sales office is detailed. Explain to.

First, the setting unit 102a sets predetermined business establishment identification information, predetermined account item identification information, and predetermined reference item identification information (step S1). In this description, as shown in FIG. 9, the operator uses the input device 112 to identify "Tokyo sales office" as predetermined business establishment identification information, "labor cost" as predetermined account item identification information, and a predetermined reference subject. It is assumed that "planned cost" is input to a predetermined screen as the identification information, and the setting unit 102a determines the predetermined business establishment identification information, the predetermined account item identification information, and the predetermined reference item identification information input to the predetermined screen. Is set. FIG. 9 is a diagram showing an example of the allocation processing setting input on the predetermined screen.

Next, the acquisition unit 102b acquires, from the cost actual data table 106a, the predetermined establishment identification information set by the setting unit 102a in step S1 and the allocation source cost associated with the predetermined account identification information. From the allocation standard master 106b, a process of acquiring the predetermined business establishment identification information set by the setting unit 102a in step S1 and the allocation destination business and the allocation rate associated with the predetermined standard subject identification information is executed (. Step S2). In this explanation, the process of acquiring the amount "1,500,000" associated with the organization "Tokyo Sales Office" and the subject "Labor Expenses" from the cost actual data table 106a, and the organization "Tokyo" from the allocation standard master 106b. The process of acquiring the segment "transportation", the rate "90%", the segment "packing / design", and the rate "10%" associated with the "sales office" and the subject "planned cost" is executed.

Next, the calculation unit 102c is acquired by the acquisition unit 102b in step S2 by multiplying the allocation source cost acquired by the acquisition unit 102b in step S2 and the allocation rate acquired by the acquisition unit 102b in step S2. The post-allocation amount of the allocation destination business is calculated (step S3). In this explanation, by multiplying the allocation source amount "1,500,000" and the rate "90%", "1,350,000" is calculated as the post-allocation amount of the segment "transportation" and allocated. By multiplying the levy amount "1,500,000" and the rate "10%", "150,000" is calculated as the post-allocation amount of the segment "packing / design". Further, in this description, it is assumed that the calculated post-allocation amount is stored in the cost actual data table 106a as the post-allocation amount “1,350,000” and the post-allocation amount “150,000”.

In this explanation, it is assumed that the processes of steps S1 to S3 are executed in the same manner in the case of allocating by business performed at the Haneda sales office, and as a result of the processes, the actual cost data table 106a shown in FIG. 4 As described above, it is assumed that the post-allocation amount is stored (the post-allocation amount “750,000” and the post-allocation amount “750,000”).

Next, the creation unit 102d creates the profit / loss data table 106d based on the calculation result by the calculation unit 102c in step S3 and the sales data table 106c (step S4). In this explanation, each amount stored in the item of "amount after allocation" of the actual cost data table 106a, and "organization", "subject", "segment", and "sales" of the sales data table 106c Based on each information stored in the item, the profit / loss data table 106d shown in FIG. 7 is created. Here, each amount stored in the item of "cost" of the profit and loss data table 106d shown in FIG. 7 is each amount stored in the item of "amount after allocation" of the actual cost data table 106a.

As a result of the above processing, the cost can be allocated for each business by using, for example, the allocation rate set based on the planned cost for each business calculated at the time of estimating the project and contracting. In the present embodiment, by using the planned cost for each project, which has been accumulated in advance for each business, as the allocation rate, it is possible to place reliability in the profit and loss for each business.

[4. Expected cost calculation]
FIG. 10 is an image diagram for explaining the high validity of the planned cost. As shown in Fig. 10, when the labor costs incurred at the Tokyo sales office and Yokohama sales office of a certain logistics company are allocated to each business, the employees are not exclusively engaged in the business. Therefore, the number of employees cannot be simply divided by the number of businesses. To understand how much an employee is involved in which business, there is a method such as inputting a daily work report, but this is not a realistic method. Therefore, for example, if a highly reasonable planned cost is calculated at the time of estimation / contract of a project and allocated using it, the validity of profit / loss for each business is also high.

11 and 12 are diagrams showing a unit price validity check method capable of checking the validity of the unit price at the timing when the unit price is input in the estimate input. The planned cost of the allocation standard master 106b in the present embodiment may be, for example, the planned cost whose validity has been checked by the unit price validity checking method shown in FIGS. 11 and 12.

First, as shown in FIG. 11, in the cost item unit price setting master, the upper limit value and the lower limit value of the appropriate unit price are set for each cost item, payee, and currency unit. In the unit price validity check method, the validity of the unit price is checked based on this cost item unit price setting master.

Next, as shown in FIG. 12, the value of the unit price evaluation / unit price difference is displayed at the timing when the cost unit price is input in the estimate input. The person in charge of input estimates the validity of the unit price and the profitability of the ordered project while checking and correcting this value.

FIG. 13 is a diagram showing an example of a function of initially setting the lower limit value and the upper limit value of the cost item unit price setting master, and calculating each average unit price from the planned data and the actual data. With the function shown in FIG. 13, the upper limit value and the lower limit value of the highly appropriate unit price can be set in the cost item unit price setting master.

[5. 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.

[6. 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 allocation 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 allocation 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 the cost is allocated 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 allocation 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 allocation 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 allocation 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 particularly useful in an industry that operates a complex business such as a logistics company.

100 Cost allocation device 102 Control unit
102a setting unit
102b acquisition unit
102c calculation unit
102d Creation unit 104 Communication interface unit 106 Storage unit
106a Cost actual data table
106b Allocation Criteria Master
106c sales data table
106d Profit and loss data table 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

A cost allocation device equipped with a control unit
When allocating the cost of the account incurred in the in-house organization by the business performed in the in-house organization, the allocation source cost, which is the cost that becomes the allocation source, is set for each organization identification information that identifies the in-house organization. In addition, the actual cost data managed for each account identification information that identifies the account,
The allocation destination business, which is the allocation destination of the allocation source cost, and the allocation rate set based on the planned cost, which is the planned cost of the allocation destination business, are managed for each of the organization identification information. Allocation standard master and
Is accessible to
The control unit
Setting means for setting predetermined organization identification information and predetermined account identification information,
From the actual cost data, the process of acquiring the predetermined organization identification information set by the setting means and the allocation source cost associated with the predetermined account identification information, and from the allocation standard master, the setting means An acquisition means for executing the allocation destination business associated with the set predetermined organization identification information and the process of acquiring the allocation rate, and
A calculation means for calculating the post-allocation amount of the allocation destination business acquired by the acquisition means by multiplying the allocation source cost acquired by the acquisition means and the allocation rate acquired by the acquisition means.
To prepare
A cost allocation device characterized by. The cost allocation device is
It is possible to further access the sales data that manages the sales amount generated by the allocation destination business for each organization identification information and for each allocation destination business.
The control unit
Further provided with a creation means for creating profit / loss data regarding the profit / loss of the allottee business based on the calculation result by the calculation means and the sales data.
The cost allocation device according to claim 1. A cost allocation method executed by an information processing device equipped with a control unit.
The information processing device
When allocating the cost of the account incurred in the in-house organization by the business performed in the in-house organization, the allocation source cost, which is the cost that becomes the allocation source, is set for each organization identification information that identifies the in-house organization. In addition, the actual cost data managed for each account identification information that identifies the account,
The allocation destination business, which is the allocation destination of the allocation source cost, and the allocation rate set based on the planned cost, which is the planned cost of the allocation destination business, are managed for each of the organization identification information. Allocation standard master and
Is accessible to
Executed by the control unit,
Setting steps to set predetermined organization identification information and predetermined account identification information,
From the actual cost data, the process of acquiring the predetermined organization identification information set by the setting step and the allocation source cost associated with the predetermined account identification information, and the setting step from the allocation standard master. An acquisition step for executing the process of acquiring the allocation destination business and the allocation rate associated with the set predetermined organization identification information, and
A calculation step of calculating the post-allocation amount of the allocation destination business acquired by the acquisition step by multiplying the allocation source cost acquired by the acquisition step and the allocation rate acquired by the acquisition step.
Including,
A cost allocation method characterized by. It is a cost allocation program to be executed by an information processing device equipped with a control unit.
The information processing device
When allocating the cost of the account incurred in the in-house organization by the business performed in the in-house organization, the allocation source cost, which is the cost that becomes the allocation source, is set for each organization identification information that identifies the in-house organization. In addition, the actual cost data managed for each account identification information that identifies the account,
The allocation destination business, which is the allocation destination of the allocation source cost, and the allocation rate set based on the planned cost, which is the planned cost of the allocation destination business, are managed for each of the organization identification information. Allocation standard master and
Is accessible to
To make the control unit execute
Setting steps to set predetermined organization identification information and predetermined account identification information,
From the actual cost data, the process of acquiring the predetermined organization identification information set by the setting step and the allocation source cost associated with the predetermined account identification information, and the setting step from the allocation standard master. An acquisition step for executing the process of acquiring the allocation destination business and the allocation rate associated with the set predetermined organization identification information, and
A calculation step of calculating the post-allocation amount of the allocation destination business acquired by the acquisition step by multiplying the allocation source cost acquired by the acquisition step and the allocation rate acquired by the acquisition step.
Including,
A cost allocation program featuring.

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