JP2021157571A - Inventory evaluation execution device, inventory evaluation execution method and inventory evaluation execution program - Google Patents

Inventory evaluation execution device, inventory evaluation execution method and inventory evaluation execution program Download PDF

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JP2021157571A
JP2021157571A JP2020057942A JP2020057942A JP2021157571A JP 2021157571 A JP2021157571 A JP 2021157571A JP 2020057942 A JP2020057942 A JP 2020057942A JP 2020057942 A JP2020057942 A JP 2020057942A JP 2021157571 A JP2021157571 A JP 2021157571A
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warehousing
inventory
total number
predetermined period
receipts
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亨 中村
Toru Nakamura
亨 中村
健一 下瀬
Kenichi Shimose
健一 下瀬
健太 田辺
Kenta Tanabe
健太 田辺
剛光 上野
Takemitsu Ueno
剛光 上野
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Obic Co Ltd
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Abstract

To provide an inventory evaluation execution device, etc. capable of performing ending inventory evaluation based on a first-in first-out method without even performing inventory management in terms of an individual article unit.SOLUTION: An inventory evaluation execution device is configured to: (1) calculate the total number of receipts during a month and the total value of the receipts during the month on the basis of receipt/payment data including the number of the receipts and the value of the receipts during the month, and divide the total value of the receipts by the total number of the receipts to execute processing for calculating a month's average unit value of the receipts only for the month; (2) generate receipt record data including the total number of the receipts and the calculated average unit value of the receipts in association for each month; (3) assign the total number of the receipts in the receipt record data to a stock quantity until reaching the stock quantity at the time of inventory evaluation, in the order of flowing from the total number of the receipts during the latest month to the total number of the receipts during an older month; and (4) calculate, as an inventory evaluation value at the time of inventory evaluation, a value obtained by multiplying the total number of the assigned receipts by the average unit value of the receipts in the receipt record data associated with the total number of the assigned receipts, or a value based thereon.SELECTED DRAWING: Figure 3

Description

本発明は、在庫評価実行装置、在庫評価実行方法および在庫評価実行プログラムに関する。 The present invention relates to an inventory valuation execution device, an inventory valuation execution method, and an inventory valuation execution program.

特許文献１には、サーバが、ＰＯＳ売上情報を単品単位に先入れ先出し方式で取得して当該ＰＯＳ売上情報を含む伝票を引き当てて入庫情報と出庫情報とを機械的に紐付けして入出庫伝票に係る伝票紐付情報とする伝票紐付処理を行う伝票紐付処理機能部を備えることが開示されている（特許文献１の０００７段落参照）。 In Patent Document 1, the server acquires the POS sales information in units of individual items by the first-in first-out method, assigns a slip containing the POS sales information, and mechanically links the warehousing information and the warehousing information to the warehousing / delivery slip. It is disclosed that a slip linking processing function unit that performs slip linking processing as the slip linking information is provided (see paragraph 0007 of Patent Document 1).

特開２０１４−１２７１７７号公報Japanese Unexamined Patent Publication No. 2014-127177

先入先出法（ＦＩＦＯ）による期末在庫評価を行うためには、上記特許文献１に記載のように、商品を個品単位で管理することが一般的には必要である。 In order to carry out end-of-term inventory valuation by the first-in first-out method (FIFO), it is generally necessary to manage products on an individual basis as described in Patent Document 1 above.

しかしながら、個品単位で受払の管理を行うことが困難な商品（例えば、大量の在庫を抱え、かつ、在庫回転が早い商品）の場合、在庫管理が非常に煩雑になってしまうという問題があった。 However, in the case of products for which it is difficult to manage receipts and payments on an individual product basis (for example, products that have a large amount of inventory and have a rapid inventory turnover), there is a problem that inventory management becomes very complicated. rice field.

本発明は、上記問題点に鑑みてなされたものであって、個品単位での在庫管理を行わずとも、先入先出法による期末在庫評価を行うことができる在庫評価実行装置、在庫評価実行方法および在庫評価実行プログラムを提供することを目的とする。 The present invention has been made in view of the above problems, and is an inventory valuation execution device and inventory valuation execution capable of performing end-of-term inventory valuation by the first-in first-out method without performing inventory management on an individual product basis. The purpose is to provide a method and inventory valuation execution program.

上述した課題を解決し、目的を達成するために、本発明に係る在庫評価実行装置は、制御部を備える在庫評価実行装置であって、前記制御部が、所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出手段と、前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成手段と、直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当手段と、前記割当手段で割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出手段と、を備えること、を特徴とする。 In order to solve the above-mentioned problems and achieve the object, the inventory valuation execution device according to the present invention is an inventory valuation execution device including a control unit, and the control unit controls the number of warehousing and the warehousing amount during a predetermined period. Based on the receipt / payment data including, the total number of warehousing, which is the total number of warehousing during the predetermined period, and the total warehousing amount, which is the total value of the warehousing amount during the predetermined period, are calculated, and the calculated total warehousing amount is calculated. An average warehousing unit price calculation means that executes the process of calculating the average warehousing unit price for the predetermined period by dividing the amount by the calculated total number of warehousing for the predetermined period, and the warehousing for each of the predetermined periods. A warehousing record generation means that generates warehousing record data including the total number and the calculated average warehousing unit price in association with each other, and flows from the latest total number of warehousing items in the predetermined period to the older total number of warehousing items in the predetermined period. In turn, the total number of receipts in the receipt record data is assigned to the allocation means assigned to the inventory number until the inventory number at the time of inventory evaluation is reached, and to the total number of receipts allocated by the allocation means. An inventory valuation calculation means that calculates the value obtained by multiplying the average warehousing unit price in the warehousing record data linked to the total number of warehousing or the value based on the multiplied value as the inventory valuation amount at the time of performing the inventory valuation. It is characterized by having.

また、本発明に係る在庫評価実行装置は、前記在庫評価算出手段が、前記乗じた値を前記在庫数で割った値を四捨五入した値に、前記在庫数を乗じることにより、前記乗じた値に基づく値を算出すること、を特徴とする。 Further, in the inventory valuation execution device according to the present invention, the inventory valuation calculation means multiplies the multiplied value by the value obtained by dividing the value by the number of stocks and then multiplying the value by the number of stocks to obtain the multiplied value. It is characterized by calculating a value based on the value.

また、本発明に係る在庫評価実行装置は、前記所定期間が、月であること、を特徴とする。 Further, the inventory valuation execution device according to the present invention is characterized in that the predetermined period is a month.

また、本発明に係る在庫評価実行装置は、前記在庫評価の対象となる商品が、個品単位で受払の管理を行うことが困難な商品であること、を特徴とする。 Further, the inventory valuation execution device according to the present invention is characterized in that the product subject to the inventory valuation is a product for which it is difficult to manage receipts and payments on an individual product basis.

また、本発明に係る在庫評価実行方法は、制御部を備える情報処理装置で実行される在庫評価実行方法であって、前記制御部で実行される、所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出ステップと、前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成ステップと、直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当ステップと、前記割当ステップで割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出ステップと、を含むこと、を特徴とする。 Further, the inventory valuation execution method according to the present invention is an inventory valuation execution method executed by an information processing apparatus including a control unit, and includes the number of warehousing and the warehousing amount during a predetermined period executed by the control unit. Based on the receipt / payment data, the total number of warehousing, which is the total number of warehousing during the predetermined period, and the total warehousing amount, which is the total value of the warehousing amount during the predetermined period, are calculated, and the calculated total warehousing amount is calculated. An average warehousing unit price calculation step that executes the process of calculating the average warehousing unit price for the predetermined period by dividing by the calculated total number of warehousing for the predetermined period, and the total number of warehousing for each of the predetermined period. And the warehousing record generation step of generating the warehousing record data including the calculated average warehousing unit price in association with each other, and the order of flow from the latest total number of warehousing in the predetermined period to the older total number of warehousing in the predetermined period. , The allocation step of allocating the total number of receipts in the receipt record data to the number of stocks until the number of stocks at the time of inventory evaluation is reached, and the total number of receipts allocated to the total number of receipts allocated in the allocation step. Includes an inventory valuation calculation step of calculating the value obtained by multiplying the average warehousing unit price in the warehousing record data associated with the number or the value based on the multiplied value as the inventory valuation amount at the time of performing the inventory valuation. It is characterized by that.

また、本発明に係る在庫評価実行プログラムは、制御部を備える情報処理装置に実行させるための在庫評価実行プログラムであって、前記制御部に実行させるための、所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出ステップと、前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成ステップと、直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当ステップと、前記割当ステップで割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出ステップと、を含むこと、を特徴とする。 Further, the inventory valuation execution program according to the present invention is an inventory valuation execution program to be executed by an information processing apparatus including a control unit, and the number of warehousing and the warehousing amount during a predetermined period to be executed by the control unit. Based on the receipt / payment data including, the total number of warehousing, which is the total number of warehousing during the predetermined period, and the total warehousing amount, which is the total value of the warehousing amount during the predetermined period, are calculated, and the calculated total warehousing amount is calculated. An average warehousing unit price calculation step that executes the process of calculating the average warehousing unit price for the predetermined period by dividing the amount by the calculated total number of warehousing for the predetermined period, and the warehousing for each of the predetermined periods. The warehousing record generation step of generating the warehousing record data including the total number and the calculated average warehousing unit price, and the flow from the latest total number of warehousing in the predetermined period to the older total number of warehousing in the predetermined period. In order, the total number of receipts in the receipt record data is assigned to the total number of receipts allocated in the allocation step and the allocation step until the total number of receipts at the time of inventory evaluation is reached. An inventory valuation calculation step that calculates the value obtained by multiplying the average warehousing unit price in the warehousing record data linked to the total number of warehousing or the value based on the multiplied value as the inventory valuation amount at the time of performing the inventory valuation. It is characterized by including.

本発明によれば、個品単位での在庫管理を行わずとも、先入先出法による期末在庫評価を行うことができるという効果を奏する。 According to the present invention, there is an effect that the end-of-term inventory valuation can be performed by the first-in first-out method without performing inventory management for each individual item.

図１は、在庫評価実行装置の構成の一例を示すブロック図である。FIG. 1 is a block diagram showing an example of the configuration of the inventory valuation execution device. 図２は、２０１８年１１月度における在庫評価の具体例を示す図である。FIG. 2 is a diagram showing a specific example of inventory valuation in November 2018. 図３は、２０１８年１２月度における在庫評価の具体例を示す図である。FIG. 3 is a diagram showing a specific example of inventory valuation in December 2018. 図４は、２０１９年１月度における在庫評価の具体例を示す図である。FIG. 4 is a diagram showing a specific example of inventory valuation in January 2019. 図５は、資産在庫一覧表中の項目と在庫評価の具体例中の項目との対応関係を示す図である。FIG. 5 is a diagram showing the correspondence between the items in the asset inventory list and the items in the specific example of inventory valuation. 図６は、２０１８年１２月度における在庫評価の具体例に基づいて作成された資産在庫一覧表を示す図である。FIG. 6 is a diagram showing an asset inventory list created based on a specific example of inventory valuation in December 2018.

以下に、本発明に係る在庫評価実行装置、在庫評価実行方法および在庫評価実行プログラムの実施形態を、図面に基づいて詳細に説明する。なお、本実施形態により本発明が限定されるものではない。 Hereinafter, an inventory valuation execution device, an inventory valuation execution method, and an embodiment of an inventory valuation execution 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．構成］
本実施形態に係る在庫評価実行装置１００の構成の一例について、図１を参照して説明する。図１は、在庫評価実行装置１００の構成の一例を示すブロック図である。 [1. composition]
An example of the configuration of the inventory valuation execution device 100 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 inventory evaluation execution device 100.

在庫評価実行装置１００は、市販のデスクトップ型パーソナルコンピュータである。なお、在庫評価実行装置１００は、デスクトップ型パーソナルコンピュータのような据置型情報処理装置に限らず、市販されているノート型パーソナルコンピュータ、ＰＤＡ（Ｐｅｒｓｏｎａｌ Ｄｉｇｉｔａｌ Ａｓｓｉｓｔａｎｔｓ）、スマートフォン、タブレット型パーソナルコンピュータなどの携帯型情報処理装置であってもよい。 The inventory evaluation execution device 100 is a commercially available desktop personal computer. The inventory evaluation execution 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.

在庫評価実行装置１００は、制御部１０２と通信インターフェース部１０４と記憶部１０６と入出力インターフェース部１０８と、を備えている。在庫評価実行装置１００が備えている各部は、任意の通信路を介して通信可能に接続されている。 The inventory evaluation execution 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 inventory evaluation execution device 100 is communicably connected via an arbitrary communication path.

通信インターフェース部１０４は、ルータ等の通信装置および専用線等の有線または無線の通信回線を介して、在庫評価実行装置１００をネットワーク３００に通信可能に接続する。通信インターフェース部１０４は、他の装置と通信回線を介してデータを通信する機能を有する。ここで、ネットワーク３００は、在庫評価実行装置１００とサーバ２００とを相互に通信可能に接続する機能を有し、例えばインターネットやＬＡＮ（Ｌｏｃａｌ Ａｒｅａ Ｎｅｔｗｏｒｋ）等である。なお、後述する各種マスタ等のデータは、例えばサーバ２００に格納されてもよい。 The communication interface unit 104 connects the inventory evaluation execution 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 inventory evaluation execution 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. Data of various masters and the like, which will be described later, may be stored in the server 200, for example.

入出力インターフェース部１０８には、入力装置１１２および出力装置１１４が接続されている。出力装置１１４には、モニタ（家庭用テレビを含む）の他、スピーカやプリンタを用いることができる。入力装置１１２には、キーボード、マウス、及びマイクの他、マウスと協働してポインティングデバイス機能を実現するモニタを用いることができる。なお、以下では、出力装置１１４をモニタ１１４とし、入力装置１１２をキーボード１１２またはマウス１１２として記載する場合がある。 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.

記憶部１０６には、各種のデータベース、テーブルおよびファイルなどが格納される。記憶部１０６には、ＯＳ（Ｏｐｅｒａｔｉｎｇ Ｓｙｓｔｅｍ）と協働してＣＰＵ（Ｃｅｎｔｒａｌ Ｐｒｏｃｅｓｓｉｎｇ Ｕｎｉｔ）に命令を与えて各種処理を行うためのコンピュータプログラムが記録される。記憶部１０６として、例えば、ＲＡＭ（Ｒａｎｄｏｍ Ａｃｃｅｓｓ Ｍｅｍｏｒｙ）・ＲＯＭ（Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）等のメモリ装置、ハードディスクのような固定ディスク装置、フレキシブルディスク、および光ディスク等を用いることができる。 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.

記憶部１０６は、例えば、受払データ１０６ａと、入庫実績データ１０６ｂと、割当データ１０６ｃと、を備えている。受払データ１０６ａ、入庫実績データ１０６ｂおよび割当データ１０６ｃは、それぞれ、所定期間ごとの受払情報、所定期間ごとの入庫実績情報および所定期間ごとの割当情報を管理する。当該所定期間は、特に限定されず、例えば、年、月、週および日等であるが、以下の説明においては、当該所定期間が月であるものと仮定して説明を進める。 The storage unit 106 includes, for example, receipt / payment data 106a, warehousing record data 106b, and allocation data 106c. The receipt / payment data 106a, the receipt / payment record data 106b, and the allocation data 106c manage the receipt / payment information for each predetermined period, the receipt / payment record information for each predetermined period, and the allocation information for each predetermined period, respectively. The predetermined period is not particularly limited and is, for example, a year, a month, a week, a day, or the like. However, in the following description, the description will proceed on the assumption that the predetermined period is a month.

受払データ１０６ａは、例えば、前月末の在庫数量（図３では、前月末の列における「数量３００」に相当）と、前月末の在庫単価（図３では、前月末の列における「単価１，３０１」に相当）と、前月末の在庫金額（図３では、前月末の列における「金額３９０，３００」に相当）と、当月の入庫数（図３では、入庫の列における１２/０５の「数量５０」と１２/２０の「数量６０」に相当）と、当月の前記入庫数の合計値である入庫合計数（図３では、入庫の列における１２/３１の「数量１１０」に相当）と、当月の入庫金額（図３では、入庫の列における１２/０５の「金額７５，０００」と１２/２０の「金額６６，０００」に相当）と、当月の前記入庫金額の合計値である入庫合計金額（図３では、入庫の列における１２/３１の「金額１４１，０００」に相当）と、当月の出庫数（図３では、出庫の列における１２/０１の「数量２１０」に相当）と、当月の前記出庫数の合計値である出庫合計数（図３では、出庫の列における１２/３１の「数量２１０」に相当）と、当月の出庫金額（図３では、出庫の列における１２/０１の「金額２７３，０００」に相当）と、当月の前記出庫金額の合計値である出庫合計金額（図３では、出庫の列における１２/３１の「金額２７３，０００」に相当）と、等を含む。 The receipt / payment data 106a is, for example, the inventory quantity at the end of the previous month (corresponding to "quantity 300" in the column at the end of the previous month in FIG. 3) and the inventory unit price at the end of the previous month (in FIG. 3, "unit price 1," in the column at the end of the previous month. (Corresponding to "301"), the inventory amount at the end of the previous month (in Fig. 3, it corresponds to "amount 390,300" in the column at the end of the previous month), and the number of warehousing in the current month (in Fig. 3, 12/05 in the warehousing column). Corresponds to "quantity 50" and "quantity 60" on 12/20) and the total number of warehousing, which is the total value of the number of warehousing in the current month (in FIG. 3, it corresponds to "quantity 110" on 12/31 in the warehousing column. ), The warehousing amount for the current month (in Fig. 3, it corresponds to the "amount 75,000" on 12/05 and the "amount 66,000" on 12/20) in the warehousing column, and the total value of the warehousing amount for the current month. The total amount of goods received (corresponding to "amount 141,000" on 12/31 in the goods receipt column in FIG. 3) and the number of goods issued in the current month (in Fig. 3, "quantity 210" on 12/01 in the goods issue column). (Equivalent to), the total number of issues issued in the current month (corresponding to the “quantity 210” on December 31 in the issue column in FIG. 3), and the amount of issues issued in the current month (in FIG. 3, the issue is issued). 12/01 "Amount 273,000" in the column of "1" and the total amount of the issue (in FIG. 3, "Amount 273,000" of 12/31 in the column of issue), which is the total value of the above-mentioned issue amount for the current month. Equivalent to), and so on.

入庫実績データ１０６ｂは、月ごとに、前記入庫合計数および後述する平均入庫単価算出部１０２ａで算出する平均入庫単価を紐付けて含む。 The warehousing record data 106b includes the total number of warehousing and the average warehousing unit price calculated by the average warehousing unit price calculation unit 102a, which will be described later, for each month.

割当データ１０６ｃは、月ごとに、在庫割当残数と、入庫割当数と、入庫割当残数と、月次割当在庫金額と、等を含む。 The allocation data 106c includes, for each month, the inventory allocation remaining number, the receipt allocation number, the receipt allocation remaining number, the monthly allocation inventory amount, and the like.

制御部１０２は、在庫評価実行装置１００を統括的に制御するＣＰＵ等である。制御部１０２は、ＯＳ等の制御プログラム・各種の処理手順等を規定したプログラム・所要データなどを格納するための内部メモリを有し、格納されているこれらのプログラムに基づいて種々の情報処理を実行する。 The control unit 102 is a CPU or the like that collectively controls the inventory evaluation execution 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.

制御部１０２は、機能概念的に、例えば、（１）所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出手段としての平均入庫単価算出部１０２ａと、（２）前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成手段としての入庫実績生成部１０２ｂと、（３）直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当手段としての割当部１０２ｃと、（４）前記割当手段で割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出手段としての在庫評価算出部１０２ｄと、を備えている。 The control unit 102 functionally conceptually describes, for example, (1) the total number of receipts, which is the total value of the number of receipts during the predetermined period, and the said, based on the receipt / payment data including the number of receipts and the amount of receipts during the predetermined period. A process of calculating the average warehousing unit price for the predetermined period by calculating the total warehousing amount, which is the total value of the warehousing amount during the predetermined period, and dividing the calculated total warehousing amount by the calculated total number of warehousing. , The average warehousing unit price calculation unit 102a as the average warehousing unit price calculation means executed for the predetermined period, and (2) the warehousing including the total number of warehousing and the calculated average warehousing unit price for each of the predetermined periods. The warehousing record generation unit 102b as a warehousing record generation means for generating the actual data, and (3) the warehousing in the order of flowing from the latest total number of warehousing in the predetermined period to the older total number of warehousing in the predetermined period. The allocation unit 102c as an allocation means for allocating the total number of warehousing in the actual data to the number of warehousing until the number of warehousing at the time of inventory valuation is reached, and (4) the total number of warehousing allocated by the allocation means. Inventory valuation calculation that calculates the value obtained by multiplying the average warehousing unit price in the warehousing record data associated with the allotted total number of warehousing or the value based on the multiplied value as the inventory valuation amount at the time of performing the inventory valuation. It is provided with an inventory valuation calculation unit 102d as a means.

平均入庫単価算出部１０２ａは、月の入庫数および入庫金額を含む受払データ１０６ａに基づいて、月中の前記入庫数の合計値である入庫合計数および月中の前記入庫金額の合計値である入庫合計金額を算出する。例えば、受払データ１０６ａが図３に示す内容である場合、平均入庫単価算出部１０２ａは、１２月の入庫合計数として、１２/０５の入庫数５０と１２/２０の入庫数６０の合計値である１１０を算出し、また、１２月の入庫合計金額として、１２/０５の入庫金額７５，０００円と１２/２０の入庫金額６６，０００円の合計値である１４１，０００円を算出する。 The average warehousing unit price calculation unit 102a is the total number of warehousing and the total value of the warehousing amount during the month, which is the total value of the warehousing number during the month, based on the receipt / payment data 106a including the number of warehousing and the warehousing amount in the month. Calculate the total amount of goods received. For example, when the receipt / payment data 106a has the contents shown in FIG. 3, the average warehousing unit price calculation unit 102a uses the total value of the warehousing number 50 on 12/05 and the warehousing number 60 on 12/20 as the total number of warehousing in December. A certain 110 is calculated, and 141,000 yen, which is the total value of the warehousing amount of 75,000 yen on December 05 and the warehousing amount of 66,000 yen on December 20, is calculated as the total warehousing amount in December.

平均入庫単価算出部１０２ａは、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、月についての平均入庫単価を算出する処理を、月の分だけ実行する。前段落の例でいえば、平均入庫単価算出部１０２ａは、１２月の平均入庫単価として、１２月の入庫合計金額１４１，０００円を１２月の入庫合計数１１０で割ることにより、１，２８２円を算出する。 The average warehousing unit price calculation unit 102a executes the process of calculating the average warehousing unit price for a month by dividing the calculated total warehousing amount by the calculated total number of warehousing. In the example of the previous paragraph, the average warehousing unit price calculation unit 102a divides the total warehousing amount of 141,000 yen in December by the total number of warehousing in December 110 as the average warehousing unit price in December 1,282. Calculate the yen.

入庫実績生成部１０２ｂは、月ごとに、入庫合計数および平均入庫単価算出部１０２ａで算出した平均入庫単価を紐付けて含む入庫実績データ１０６ｂを生成する。例えば、１０月度については入庫合計数３００および平均入庫単価１，３００円であり、１１月度については入庫合計数１および平均入庫単価１，５００円であり、１２月度については入庫合計数１１０および平均入庫単価１，２８２円であるとすると、入庫実績生成部１０２ｂは、図３に示す入庫実績データ１０６ｂを生成する。 The warehousing record generation unit 102b generates warehousing record data 106b that includes the total number of warehousing and the average warehousing unit price calculated by the average warehousing unit price calculation unit 102a for each month. For example, the total number of warehousing is 300 and the average warehousing unit price is 1,300 yen for October, the total number of warehousing is 1 and the average warehousing unit price is 1,500 yen for November, and the total number of warehousing is 110 and average for December. Assuming that the warehousing unit price is 1,282 yen, the warehousing record generation unit 102b generates the warehousing record data 106b shown in FIG.

割当部１０２ｃは、直近の月の入庫合計数からより古い月の入庫合計数へと流れる順番で、入庫実績データ１０６ｂ中の入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる。例えば、入庫実績データ１０６ｂが図３に示す内容であり、在庫評価を行う１２月末時点での在庫数が２００であるとする。まず、割当部１０２ｃは、１２月の入庫合計数１１０を、前記在庫数２００のうちの１１０に割り当てる。これにより、在庫割当残数は、２００−１１０＝９０となる。次に、割当部１０２ｃは、１１月の入庫合計数１を、当該在庫割当残数９０のうち１に割り当てる。これにより、在庫割当残数は、９０−１＝８９となる。最後に、割当部１０２ｃは、１０月の入庫合計数３００のうち８９を、当該在庫割当残数８９のうち８９すべてに割り当てる。これにより、割当の対象となった入庫合計数の数が、１２月末時点での在庫数２００に達したこととなるので、割当の処理は終了する。 The allocation unit 102c, in the order of flowing from the total number of warehousing in the latest month to the total number of warehousing in the older month, measures the total number of warehousing in the warehousing record data 106b until the total number of warehousing at the time of inventory valuation is reached. Allocate to the number of stocks. For example, it is assumed that the warehousing record data 106b has the contents shown in FIG. 3, and the number of inventories as of the end of December when the inventory is evaluated is 200. First, the allocation unit 102c allocates the total number of warehousing in December 110 to 110 out of the 200 inventories. As a result, the remaining inventory allocation becomes 200-110 = 90. Next, the allocation unit 102c allocates the total number of goods received in November 1 to 1 out of the 90 remaining inventory allocations. As a result, the number of remaining inventory allocations becomes 90-1 = 89. Finally, the allocation unit 102c allocates 89 out of the total number of goods received in October 300 to all 89 out of the remaining inventory allocations 89. As a result, the total number of warehousing items subject to allocation has reached 200 inventories as of the end of December, and the allocation process is completed.

在庫評価算出部１０２ｄは、割当部１０２ｃで割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く入庫実績データ１０６ｂ中の前記平均入庫単価を乗じた値を、前記在庫評価を行う時点での在庫評価金額として算出する。例えば、図３の入庫実績データ１０６ｂを参照すると、割当の対象となった１２月の入庫合計数１１０についての平均入庫単価は１，２８２円であり、割当の対象となった１１月の入庫合計数１についての平均入庫単価は１，５００円であり、割当の対象となった１０月の入庫合計数８９についての平均入庫単価は１，３００円である。この場合、在庫評価算出部１０２ｄは、１２月末時点での在庫評価金額として、１１０×１，２８２円＋１，５００円×１＋１，３００円×８９＝１４１，０２０円＋１，５００円＋１１５，７００円＝２５８，２２０円を算出する。 The inventory valuation calculation unit 102d multiplies the total number of warehousing allocated by the allocation unit 102c by the average warehousing unit price in the warehousing record data 106b associated with the total number of warehousing allocated, at the time of performing the inventory valuation. Calculated as the inventory valuation amount of. For example, referring to the warehousing record data 106b in FIG. 3, the average warehousing unit price for the total number of warehousing 110 in December, which was the subject of allocation, is 1,282 yen, and the total warehousing in November, which was the subject of allocation. The average warehousing unit price for the number 1 is 1,500 yen, and the average warehousing unit price for the total number of warehousing 89 in October, which is the subject of the allocation, is 1,300 yen. In this case, the inventory valuation calculation unit 102d sets the inventory valuation amount as of the end of December: 110 x 1,282 yen + 1,500 yen x 1 + 1,300 yen x 89 = 141,020 yen + 1,500 yen + 115,700 yen. = 258,220 yen is calculated.

在庫評価算出部１０２ｄは、前記乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出してもよい。当該基づく値は、前記乗じた値を、在庫評価を行う時点での在庫数で割った値を四捨五入して、当該四捨五入して求めた値に在庫評価を行う時点での在庫数を乗じることにより算出することができる。例えば、前記乗じた値が前段落で算出した２５８，２２０円であり、在庫評価を行う１２月末時点での在庫数が２００であるとすると、在庫評価算出部１０２ｄは、２５８，２２０円÷２００の計算結果を四捨五入した値として１，２９１円を求め、当該四捨五入して求めた１，２９１円に１２月末時点での在庫数２００を乗じることにより、１２月末時点での在庫評価金額として、２５８，２００円を算出する。 The inventory valuation calculation unit 102d may calculate a value based on the multiplied value as an inventory valuation amount at the time of performing the inventory valuation. The base value is obtained by rounding off the value obtained by dividing the multiplied value by the number of stocks at the time of inventory valuation, and multiplying the value obtained by the rounding by the number of stocks at the time of inventory valuation. Can be calculated. For example, assuming that the multiplied value is 258,220 yen calculated in the previous paragraph and the number of inventories as of the end of December when the inventory is evaluated is 200, the inventory evaluation calculation unit 102d is 258,220 yen ÷ 200. The rounded value of 1,291 yen is calculated, and the rounded value of 1,291 yen is multiplied by the number of stocks 200 as of the end of December to obtain 258 as the inventory valuation amount as of the end of December. , 200 yen is calculated.

［２．処理の具体例］
本項目では、本実施形態における処理の具体例を説明する。具体的には、２０１８年１１月〜２０１９年１月のそれぞれの月末時点での在庫評価額の算出の仕方を説明する。本項目においては、以下に示すＦＩＦＯ計算の手順に従い、計算が実行される。なお、より詳細な計算手順については、以下の［３．詳細な計算手順］で説明する。 [2. Specific example of processing]
In this item, a specific example of the process in this embodiment will be described. Specifically, a method of calculating the inventory valuation amount as of the end of each month from November 2018 to January 2019 will be described. In this item, the calculation is executed according to the procedure of the FIFO calculation shown below. For more detailed calculation procedure, see [3. Detailed calculation procedure] will be explained.

（ＦＩＦＯ計算の手順）
（１）当月入庫実績の生成
（２）当月在庫数の割当
（３）ＦＩＦＯ在庫評価額の算出（ＦＩＦＯ単価算出用）
（４）ＦＩＦＯ在庫単価の算出（小数点以下四捨五入）およびＦＩＦＯ在庫評価額の算出
（５）原価差額（（４）−（前月在庫金額＋当月受入金額−当月払出金額））の算出
（６）標準原価金額（単価マスタより取得した標準原価×在庫数）の算出
（７）ＦＩＦＯ差額（（４）−（６））の算出
（８）ＦＩＦＯ単価差額（当月の（４）−前月の（４））の算出 (Procedure for FIFO calculation)
(1) Generation of warehousing results for the current month (2) Allocation of the number of stocks for the current month (3) Calculation of FIFO inventory valuation amount (for calculation of FIFO unit price)
(4) Calculation of FIFO inventory unit price (rounded to the nearest whole number) and calculation of FIFO inventory valuation amount (5) Calculation of cost difference ((4)-(previous month inventory amount + current month receipt amount-current month payout amount)) (6) standard Calculation of cost amount (standard cost acquired from unit price master x number of inventories) (7) Calculation of FIFO difference ((4)-(6)) (8) FIFO unit price difference ((4) of the current month- (4) of the previous month) ) Calculation

［２−１．２０１８年１１月の処理］
まず、２０１８年１１月の処理について説明する。説明の前提として、２０１８年１０月末時点において、在庫数は３００個であり、在庫単価は１，３００円であり、在庫評価額は３００×１，３００円＝３９０，０００円であるとする。また、２０１８年１１月の受払データ１０６ａは、図２に示す内容とする。 [Processing in November 2-1.218]
First, the processing in November 2018 will be described. As a premise of the explanation, as of the end of October 2018, it is assumed that the number of stocks is 300, the stock unit price is 1,300 yen, and the stock evaluation value is 300 x 1,300 yen = 390,000 yen. The payment / receipt data 106a for November 2018 has the contents shown in FIG.

（１）当月入庫実績の生成
２０１８年１０月度について、入庫数量は、前段落で説明した前提より３００個となり、入庫単価は、前段落で説明した前提より１，３００円となる。このため、入庫実績生成部１０２ｂは、入庫合計数３００および平均入庫単価１，３００円を、２０１８年１０月度についてのデータとして初期セットする。 (1) Generation of warehousing results for the current month For October 2018, the warehousing quantity will be 300 pieces from the assumption explained in the previous paragraph, and the warehousing unit price will be 1,300 yen from the assumption explained in the previous paragraph. Therefore, the warehousing record generation unit 102b initially sets the total number of warehousing of 300 and the average warehousing unit price of 1,300 yen as data for October 2018.

２０１８年１１月度について、図２の受払データ１０６ａを参照すると、１１/１０に、単価１，５００円の在庫が１個入庫しているため、２０１８年１１月度の入庫合計金額は、１，５００円×１＝１，５００円となる。平均入庫単価算出部１０２ａは、２０１８年１１月度の入庫合計金額１，５００円÷２０１８年１１月度の入庫合計数１という計算により、２０１８年１１月の平均入庫単価１，５００円を算出する。このため、入庫実績生成部１０２ｂは、入庫合計数１および平均入庫単価１，５００円を、２０１８年１１月度についてのデータとしてセットする。当該データは、１１月末月次処理にて生成される。 Regarding the November 2018 period, referring to the receipt / payment data 106a in FIG. 2, since one inventory with a unit price of 1,500 yen was received on November 10, the total amount of receipts for November 2018 is 1,500. Yen x 1 = 1,500 yen. The average warehousing unit price calculation unit 102a calculates the average warehousing unit price of 1,500 yen in November 2018 by calculating the total warehousing amount of 1,500 yen in November 2018 ÷ the total number of warehousing in November 2018 of 1. Therefore, the warehousing record generation unit 102b sets the total number of warehousing numbers of 1 and the average warehousing unit price of 1,500 yen as data for November 2018. The data is generated by monthly processing at the end of November.

以上、本項目（１）で説明した方法により、入庫実績生成部１０２ｂは、図２に示す入庫実績データ１０６ｂを生成する。 As described above, the warehousing record generation unit 102b generates the warehousing record data 106b shown in FIG. 2 by the method described in this item (1).

（２）当月在庫数の割当
続いて、２０１８年１１月末時点での在庫評価額の算出を行うために、割当部１０２ｃは、以下のようにして、（１）で説明した２０１８年１０月度の入庫合計数３００および２０１８年１１月度の入庫合計数１を、２０１８年１１月末時点での在庫数に割り当てる。なお、図２の受払データ１０６ａを参照すると、１１/１０に１個の在庫が入庫し、１１/０３に１個の在庫が出庫しているため、２０１８年１１月末時点での在庫数は、２０１８年１０月末時点での在庫数３００＋入庫分１−出庫分１＝３００となる。 (2) Allocation of the number of stocks for the current month Next, in order to calculate the inventory valuation amount as of the end of November 2018, the allocation unit 102c shall perform the following in October 2018 as described in (1). The total number of warehousing 300 and the total number of warehousing 1 for November 2018 will be allocated to the number of stocks as of the end of November 2018. In addition, referring to the receipt / payment data 106a in FIG. 2, since one inventory is received on 11/10 and one inventory is issued on 11/03, the number of inventories as of the end of November 2018 is As of the end of October 2018, the number of inventories is 300 + the amount of warehousing 1-the amount of warehousing 1 = 300.

まず、割当部１０２ｃは、直近の２０１８年１１月の入庫合計数１を、２０１８年１１月末時点での在庫数３００のうちの１に割り当てる。これにより、在庫割当残数は、３００−１＝２９９となる。次に、割当部１０２ｃは、より古い２０１８年１０月の入庫合計数３００のうち２９９を、前記在庫割当残数２９９のうちの２９９すべてに割り当てる。割当部１０２ｃが行った割当により、図２の割当データ１０６ｃが生成される。 First, the allocation unit 102c allocates the latest total number of warehousing in November 2018 to 1 out of 300 inventories as of the end of November 2018. As a result, the number of remaining inventory allocations becomes 300-1 = 299. Next, the allocation unit 102c allocates 299 out of the total number of receipts 300 in October 2018 to all 299 out of the remaining inventory allocations 299. The allocation data 106c shown in FIG. 2 is generated by the allocation performed by the allocation unit 102c.

（３）ＦＩＦＯ在庫単価算出用の当月末在庫金額の算出
続いて、在庫評価算出部１０２ｄは、ＦＩＦＯ評価単価算出用の当月（１１月）末在庫金額を以下のようにして算出する。 (3) Calculation of the inventory amount at the end of the current month for calculating the FIFO inventory unit price Next, the inventory valuation calculation unit 102d calculates the inventory amount at the end of the current month (November) for calculating the FIFO valuation unit price as follows.

２０１８年１１月度の平均入庫単価は、（１）で説明したように「１，５００円」であり、２０１８年１１月度の入庫合計数１のうち割当の対象となった数量は、（２）で説明したように「１」である。２０１８年１０月度の平均入庫単価は、（１）で説明したように「１，３００円」であり、２０１８年１０月度の入庫数量３００のうち割当の対象となった数量は、（２）で説明したように「２９９」である。このため、在庫評価算出部１０２ｄは、ＦＩＦＯ在庫単価算出用の１１月末在庫金額を、１，５００円×１＋１，３００円×２９９＝１，５００円＋３８８，７００円＝３９０，２００円と算出する。 The average warehousing unit price for November 2018 is "1,500 yen" as explained in (1), and the quantity subject to allocation out of the total warehousing number 1 for November 2018 is (2). It is "1" as explained in. The average warehousing unit price for October 2018 is "1,300 yen" as explained in (1), and of the warehousing quantity 300 for October 2018, the quantity subject to allocation is (2). As explained, it is "299". Therefore, the inventory evaluation calculation unit 102d calculates the inventory amount at the end of November for calculating the FIFO inventory unit price as 1,500 yen x 1 + 1,300 yen x 299 = 1,500 yen + 388,700 yen = 390,200 yen. ..

（４）ＦＩＦＯ在庫単価およびＦＩＦＯ在庫評価額の算出
続いて、在庫評価算出部１０２ｄは、２０１８年１１月度のＦＩＦＯ在庫単価を次のように算出する。すなわち、（３）で算出した２０１８年１１月度のＦＩＦＯ在庫単価算出用の３９０，２００円を、２０１８年１１月末時点での在庫数３００で割った値を四捨五入した値である１，３０１円が、２０１８年１１月度のＦＩＦＯ在庫単価となる。 (4) Calculation of FIFO Inventory Unit Price and FIFO Inventory Valuation Value Next, the inventory valuation calculation unit 102d calculates the FIFO inventory unit price for November 2018 as follows. That is, 1,301 yen, which is the value obtained by dividing the 390,200 yen for calculating the FIFO inventory unit price for November 2018 calculated in (3) by the number of inventories 300 as of the end of November 2018, is rounded off. , The unit price of FIFO inventory for November 2018.

続いて、在庫評価算出部１０２ｄは、２０１８年１１月度のＦＩＦＯ在庫評価額を次のように算出する。すなわち、前段落で算出したＦＩＦＯ在庫単価１，３０１円に、２０１８年１１月末時点での在庫数３００を乗じた値である３９０，３００円が、２０１８年１１月度のＦＩＦＯ在庫評価額となる。このようにして、本実施形態に係る在庫評価実行装置１００によれば、商品の個品管理を行わずとも、先入先出法に基づいた２０１８年１１月末時点の在庫評価額３９０，３００円を算出することができる。 Subsequently, the inventory valuation calculation unit 102d calculates the FIFO inventory valuation amount for November 2018 as follows. That is, 390,300 yen, which is the value obtained by multiplying the FIFO inventory unit price of 1,301 yen calculated in the previous paragraph by the number of inventories of 300 as of the end of November 2018, is the FIFO inventory valuation amount for November 2018. In this way, according to the inventory valuation execution device 100 according to the present embodiment, the inventory valuation amount of 390,300 yen as of the end of November 2018 based on the first-in first-out method is obtained without managing individual products. Can be calculated.

（５）原価差額の算出
続いて、原価差額が、（４）で算出したＦＩＦＯ在庫評価額３９０，３００円−（前月在庫金額＋当月受入金額−当月払出金額）という式により算出される。当該前月在庫金額は、２０１８年１０月度の在庫評価額であるため、本項目［２−１］の冒頭部で説明したように３９０，０００円である。当該当月受入金額は、２０１８年１１月度の入庫金額であるため、（１）で説明したように１，５００円である。当該当月払出金額は、２０１８年１１月度の出庫金額であるが、図２の受払データ１０６ａを参照すると、１１/０３に単価１，３００円の在庫が１個出庫されているため、出庫金額は、１，３００×１＝１，３００円となる。以上より、３９０，３００円−（３９０，０００円＋１，５００円−１，３００円）＝３９０，３００円−（３９０，２００円）＝１００円が、前記原価差額となる。 (5) Calculation of cost difference Next, the cost difference is calculated by the formula: FIFO inventory valuation amount of 390,300 yen- (previous month inventory amount + current month receipt amount-current month payout amount) calculated in (4). Since the inventory value for the previous month is the inventory evaluation value for October 2018, it is 390,000 yen as explained at the beginning of this item [2-1]. Since the amount received in the relevant month is the amount received in November 2018, it is 1,500 yen as explained in (1). The applicable monthly withdrawal amount is the issue amount for November 2018, but referring to the receipt / payment data 106a in Fig. 2, since one inventory with a unit price of 1,300 yen was issued on 11/03, the issue amount is , 1,300 x 1 = 1,300 yen. From the above, 390,300 yen- (390,000 yen + 1,500 yen-1,300 yen) = 390,300 yen- (390,200 yen) = 100 yen is the cost difference.

（６）標準原価金額の算出
続いて、単価マスタより取得した標準原価１，３００×２０１８年１１月末時点での在庫数３００＝３９０，０００円が、標準原価金額として算出される。 (6) Calculation of standard cost amount Next, the standard cost of 1,300 acquired from the unit price master × 300 = 390,000 yen in stock as of the end of November 2018 is calculated as the standard cost amount.

（７）ＦＩＦＯ差額の算出
続いて、（４）で算出した２０１８年１１月末時点の在庫評価額３９０，３００円−（６）で算出した標準原価金額３９０，０００円＝３００円が、ＦＩＦＯ差額として算出される。 (7) Calculation of FIFO difference Next, the inventory valuation amount of 390,300 yen as of the end of November 2018 calculated in (4)-the standard cost amount of 390,000 yen = 300 yen calculated in (6) is the FIFO difference. Is calculated as.

（８）ＦＩＦＯ単価差額の算出
最後に、（４）で算出した２０１８年１１月度のＦＩＦＯ在庫単価１，３０１円−本項目［２−１］の冒頭部で説明した２０１８年１０月度の在庫単価１，３００円＝１円が、ＦＩＦＯ単価差額として算出される。 (8) Calculation of FIFO unit price difference Finally, the FIFO inventory unit price for November 2018 calculated in (4) is 1,301 yen-the inventory unit price for October 2018 explained at the beginning of this item [2-1]. 1,300 yen = 1 yen is calculated as the FIFO unit price difference.

［２−２．２０１８年１２月の処理］
続いて、２０１８年１２月の処理について説明する。説明の前提として、［２−１］で説明したように、２０１８年１１月末時点において、在庫数は３００個であり、在庫単価は１，３０１円であり、在庫評価額は３００×１，３０１円＝３９０，３００円であるとする。また、２０１８年１２月の受払データ１０６ａは、図３に示す内容とする。 [2-2. Processing in December 2018]
Next, the processing in December 2018 will be described. As a premise of the explanation, as explained in [2-1], as of the end of November 2018, the number of stocks is 300, the stock unit price is 1,301 yen, and the stock evaluation value is 300 × 1,301. It is assumed that yen = 390,300 yen. The payment / receipt data 106a for December 2018 has the contents shown in FIG.

（１）当月入庫実績の生成
２０１８年１０月度および１１月度についてのデータは、［２−１］の（１）と同様であるため詳細な説明は省略するが、２０１８年１０月度については、入庫合計数３００および平均入庫単価１，３００円となり、２０１８年１１月度については、入庫合計数１および平均入庫単価１，５００円となる。 (1) Generation of warehousing results for the current month Since the data for October and November 2018 are the same as (1) in [2-1], detailed explanations will be omitted, but for October 2018, warehousing will be carried out. The total number of warehousing will be 300 and the average warehousing unit price will be 1,300 yen, and for November 2018, the total number of warehousing will be 1 and the average warehousing unit price will be 1,500 yen.

２０１８年１２月度について、図３の受払データ１０６ａを参照すると、１２/０５に、単価１，５００円の在庫が５０個入庫しており、また、１２/２０に、単価１，１００円の在庫が６０個入庫しているため、２０１８年１２月度の入庫合計金額は、１，５００円×５０＋１，１００円×６０＝１４１，０００円となる。平均入庫単価算出部１０２ａは、２０１８年１２月度の入庫合計金額１４１，０００円÷２０１８年１２月度の入庫合計数１１０という計算により、２０１８年１２月度の平均入庫単価１，２８２円を算出する。このため、入庫実績生成部１０２ｂは、入庫合計数１１０および平均入庫単価１，２８２円を、２０１８年１２月度についてのデータとしてセットする。当該データは、１２月末月次処理にて生成される。 With reference to the receipt / payment data 106a in Fig. 3 for December 2018, 50 inventories with a unit price of 1,500 yen were received on December 05, and inventories with a unit price of 1,100 yen were received on December 20. The total amount of warehousing in December 2018 is 1,500 yen x 50 + 1,100 yen x 60 = 141,000 yen. The average warehousing unit price calculation unit 102a calculates the average warehousing unit price of 1,228 yen for December 2018 by calculating the total warehousing amount of 141,000 yen for December 2018 ÷ the total number of warehousing for December 2018 of 110. Therefore, the warehousing record generation unit 102b sets the total number of warehousing numbers 110 and the average warehousing unit price of 1,282 yen as data for December 2018. The data is generated by monthly processing at the end of December.

以上、本項目（１）で説明した方法により、入庫実績生成部１０２ｂは、図３に示す入庫実績データ１０６ｂを生成する。 As described above, the warehousing record generation unit 102b generates the warehousing record data 106b shown in FIG. 3 by the method described in this item (1).

（２）当月在庫数の割当
続いて、２０１８年１２月末時点での在庫評価額の算出を行うために、割当部１０２ｃは、以下のようにして、（１）で説明した２０１８年１０月度の入庫合計数３００、２０１８年１１月度の入庫合計数１および２０１８年１２月度の入庫合計数１１０を、２０１８年１２月末時点での在庫数に割り当てる。なお、図３の受払データ１０６ａを参照すると、１２/０５に５０個の在庫が入庫し、１２/２０に６０個の在庫が入庫し、１２/０１に２１０個の在庫が出庫しているため、２０１８年１２月末時点での在庫数は、２０１８年１１月末時点での在庫数３００＋入庫分５０＋入庫分６０−出庫分２１０＝２００となる。 (2) Allocation of the number of stocks for the current month Next, in order to calculate the stock valuation amount as of the end of December 2018, the allocation unit 102c shall perform the following in October 2018 as described in (1). The total number of warehousing 300, the total number of warehousing in November 2018 1 and the total number of warehousing in December 2018 110 will be allocated to the number of stocks as of the end of December 2018. In addition, referring to the receipt / payment data 106a in FIG. 3, 50 inventories are received on 12/05, 60 inventories are in stock on 12/20, and 210 inventories are out on 12/01. As of the end of December 2018, the number of inventories is 300 as of the end of November 2018 + 50 for warehousing + 60 for warehousing-210 = 200 for warehousing.

まず、割当部１０２ｃは、直近の２０１８年１２月の入庫合計数１１０を、２０１８年１２月末時点での在庫数２００のうちの１１０に割り当てる。これにより、在庫割当残数は、２００−１１０＝９０となる。次に、割当部１０２ｃは、２０１８年１１月の入庫合計数１を、前記在庫割当残数９０のうち１に割り当てる。これにより、在庫割当残数は、９０−１＝８９となる。最後に、割当部１０２ｃは、２０１８年１０月の入庫合計数３００個のうち８９を、前記在庫割当残数８９のうちの８９すべてに割り当てる。割当部１０２ｃが行った割当により、図３の割当データ１０６ｃが生成される。 First, the allocation unit 102c allocates the latest total number of warehousing items 110 in December 2018 to 110 out of the number of items in stock 200 as of the end of December 2018. As a result, the remaining inventory allocation becomes 200-110 = 90. Next, the allocation unit 102c allocates the total number of goods received in November 2018 to 1 out of the 90 remaining inventory allocations. As a result, the number of remaining inventory allocations becomes 90-1 = 89. Finally, the allocation unit 102c allocates 89 out of the total number of receipts of 300 in October 2018 to all 89 out of the remaining inventory allocation 89. The allocation data 106c shown in FIG. 3 is generated by the allocation performed by the allocation unit 102c.

（３）ＦＩＦＯ在庫単価算出用の当月末在庫金額の算出
続いて、在庫評価算出部１０２ｄは、ＦＩＦＯ評価単価算出用の当月（１２月）末在庫金額を以下のようにして算出する。 (3) Calculation of the inventory amount at the end of the current month for calculating the FIFO inventory unit price Next, the inventory valuation calculation unit 102d calculates the inventory amount at the end of the current month (December) for calculating the FIFO valuation unit price as follows.

２０１８年１２月度の平均入庫単価は、（１）で説明したように「１，２８２円」であり、２０１８年１２月度の入庫合計数１１０のうち割当の対象となった数量は、（２）で説明したように「１１０」である。２０１８年１１月度の平均入庫単価は、（１）で説明したように「１，５００円」であり、２０１８年１１月度の入庫合計数１のうち割当の対象となった数量は、（２）で説明したように「１」である。２０１８年１０月度の入庫単価は、（１）で説明したように「１，３００円」であり、２０１８年１０月度の入庫合計数３００のうち割当の対象となった数量は、（２）で説明したように「８９」である。このため、在庫評価算出部１０２ｄは、ＦＩＦＯ在庫単価算出用の１２月末在庫金額を、１，２８２円×１１０＋１，５００円×１＋１，３００円×８９＝１４１，０２０円＋１，５００円＋１１５，７００円＝２５８，２２０円と算出する。 The average warehousing unit price for December 2018 is "1,282 yen" as explained in (1), and the quantity subject to allocation out of the total number of warehousing for December 2018 110 is (2). As explained in the above, it is "110". The average warehousing unit price for November 2018 is "1,500 yen" as explained in (1), and the quantity subject to allocation out of the total warehousing number 1 for November 2018 is (2). It is "1" as explained in. The unit price for warehousing in October 2018 is "1,300 yen" as explained in (1), and the quantity subject to allocation out of the total number of warehousing in October 2018, 300, is in (2). As explained, it is "89". Therefore, the inventory valuation calculation unit 102d sets the inventory amount at the end of December for calculating the FIFO inventory unit price to 1,282 yen x 110 + 1,500 yen x 1 + 1,300 yen x 89 = 141,020 yen + 1,500 yen + 115,700 yen. It is calculated as yen = 258,220 yen.

（４）ＦＩＦＯ在庫単価およびＦＩＦＯ在庫評価額の算出
続いて、在庫評価算出部１０２ｄは、２０１８年１２月度のＦＩＦＯ在庫単価を次のように算出する。すなわち、（３）で算出した２０１８年１２月度のＦＩＦＯ在庫単価算出用の２５８，２２０円を、２０１８年１２月末時点での在庫数２００で割った値を四捨五入した値である１，２９１円が、２０１８年１２月度のＦＩＦＯ在庫単価となる。 (4) Calculation of FIFO Inventory Unit Price and FIFO Inventory Valuation Value Next, the inventory valuation calculation unit 102d calculates the FIFO inventory unit price for December 2018 as follows. That is, 1,291 yen, which is the value obtained by dividing the value of 258,220 yen for calculating the FIFO inventory unit price for December 2018 calculated in (3) by the number of inventories 200 as of the end of December 2018, is rounded off. , It will be the FIFO inventory unit price for December 2018.

続いて、在庫評価算出部１０２ｄは、２０１８年１２月度のＦＩＦＯ在庫評価額を次のように算出する。すなわち、前段落で算出したＦＩＦＯ在庫単価１，２９１円に、２０１８年１２月末時点での在庫数２００を乗じた値である２５８，２００円が、２０１８年１２月度のＦＩＦＯ在庫評価額となる。このようにして、本実施形態に係る在庫評価実行装置１００によれば、商品の個品管理を行わずとも、先入先出法に基づいた２０１８年１２月末時点の在庫評価額２５８，２００円を算出することができる。 Subsequently, the inventory valuation calculation unit 102d calculates the FIFO inventory valuation amount for December 2018 as follows. That is, 258,200 yen, which is the value obtained by multiplying the FIFO inventory unit price of 1,291 yen calculated in the previous paragraph by the number of inventories 200 as of the end of December 2018, is the FIFO inventory valuation amount for December 2018. In this way, according to the inventory valuation execution device 100 according to the present embodiment, the inventory valuation amount of 258,200 yen as of the end of December 2018 based on the first-in first-out method is obtained without managing individual products. Can be calculated.

（５）原価差額の算出
続いて、原価差額が、（４）で算出したＦＩＦＯ在庫評価額２５８，２００円−（前月在庫金額＋当月受入金額−当月払出金額）という式により算出される。当該前月在庫金額は、２０１８年１１月度の在庫評価額であるため、本項目［２−２］の冒頭部で説明したように３９０，３００円である。当該当月受入金額は、２０１８年１２月度の入庫金額であるため、（１）で説明したように１４１，０００円である。当該当月払出金額は、２０１８年１２月度の出庫金額であるが、図３の受払データ１０６ａを参照すると、１２/０１に単価１，３００円の在庫が２１０個出庫されているため、出庫金額は、１，３００×２１０＝２７３，０００円となる。以上より、２５８，２００円−（３９０，３００円＋１４１，０００円−２７３，０００円）＝２５８，２００円−（２５８，３００円）＝−１００円が、前記原価差額となる。 (5) Calculation of cost difference Next, the cost difference is calculated by the formula: FIFO inventory valuation amount of 258,200 yen- (previous month inventory amount + current month receipt amount-current month payout amount) calculated in (4). Since the inventory value of the previous month is the inventory evaluation value for November 2018, it is 390,300 yen as explained at the beginning of this item [2-2]. Since the amount received in the relevant month is the amount received in December 2018, it is 141,000 yen as explained in (1). The applicable monthly withdrawal amount is the issue amount for December 2018, but referring to the receipt / payment data 106a in Fig. 3, 210 pieces of inventory with a unit price of 1,300 yen were issued on 12/01, so the issue amount is , 1,300 x 210 = 273,000 yen. From the above, 258,200 yen- (390,300 yen + 141,000 yen-273,000 yen) = 258,200 yen- (258,300 yen) = -100 yen is the cost difference.

（６）標準原価金額の算出
続いて、単価マスタより取得した標準原価１，３００×２０１８年１２月末時点での在庫数２００＝２６０，０００円が、標準原価金額として算出される。 (6) Calculation of standard cost amount Next, the standard cost of 1,300 × 200 = 260,000 yen as of the end of December 2018 acquired from the unit price master is calculated as the standard cost amount.

（７）ＦＩＦＯ差額の算出
続いて、（４）で算出した２０１８年１２月末時点の在庫評価額２５８，２００円−（６）で算出した標準原価金額２６０，０００円＝−１，８００円が、ＦＩＦＯ差額として算出される。 (7) Calculation of FIFO difference Next, the inventory valuation amount as of the end of December 2018 calculated in (4) is 258,200 yen-the standard cost amount calculated in (6) is 260,000 yen = -1,800 yen. , FIFO difference is calculated.

（８）ＦＩＦＯ単価差額の算出
最後に、（４）で算出した２０１８年１２月度のＦＩＦＯ在庫単価１，２９１円−本項目［２−２］の冒頭部で説明した２０１８年１１月度の在庫単価１，３０１円＝−１０円が、ＦＩＦＯ単価差額として算出される。 (8) Calculation of FIFO unit price difference Finally, the FIFO inventory unit price for December 2018 calculated in (4) is 1,291 yen-the inventory unit price for November 2018 explained at the beginning of this item [2-2]. 1,301 yen = -10 yen is calculated as the FIFO unit price difference.

なお、図５に、資産在庫一覧表中の項目と、図３の具体例中の項目と、の対応関係を示している、また、図６に、本項目［２−２］の計算結果を出力した資産在庫一覧表を示している。 Note that FIG. 5 shows the correspondence between the items in the asset inventory list and the items in the specific example of FIG. 3, and FIG. 6 shows the calculation result of this item [2-2]. The output asset inventory list is shown.

［２−３．２０１９年１月の処理］
続いて、２０１９年１月の処理について説明する。説明の前提として、［２−２］で説明したように、２０１８年１２月末時点において、在庫数は２００個であり、在庫単価は１，２９１円であり、在庫評価額は２００×１，２９１円＝２５８，２００円であるとする。また、２０１９年１月の受払データ１０６ａは、図４に示す内容とする。 [2-3. Processing in January 2019]
Next, the processing in January 2019 will be described. As a premise of the explanation, as explained in [2-2], as of the end of December 2018, the number of stocks is 200, the stock unit price is 1,291 yen, and the stock evaluation value is 200 x 1,291. It is assumed that yen = 258,200 yen. The payment / receipt data 106a for January 2019 has the contents shown in FIG.

（１）当月入庫実績の生成
２０１８年１０月度、１１月度および１２月度についてのデータは、［２−２］の（１）と同様であるため詳細な説明は省略するが、２０１８年１０月度については、入庫合計数３００および平均入庫単価１，３００円となり、２０１８年１１月度については、入庫合計数１および平均入庫単価１，５００円となり、２０１８年度１２月度については、入庫合計数１１０および平均入庫単価１，２８２円となる。 (1) Generation of warehousing results for the current month Since the data for October, November, and December 2018 are the same as (1) in [2-2], detailed explanations will be omitted, but for October 2018. The total number of warehousing is 300 and the average warehousing unit price is 1,300 yen. For November 2018, the total number of warehousing is 1 and the average warehousing unit price is 1,500 yen. The warehousing unit price will be 1,282 yen.

２０１９年１月度について、図４の受払データ１０６ａを参照すると、１/１０に、単価１，３５０円の在庫が５０個入庫しており、また、１/１６に、単価１，４００円の在庫が８０個入庫しているため、２０１９年１月度の入庫合計金額は、１，３５０円×５０＋１，４００円×８０＝１７９，５００円となる。なお、１/１３の入庫分は、移動分であるため、入庫合計金額の計算には入れていない。平均入庫単価算出部１０２ａは、２０１９年１月度の入庫合計金額１７９，５００円÷２０１９年１月度の入庫合計数１３０という計算により、２０１９年１月度の平均入庫単価１，３８１円を算出する。このため、入庫実績生成部１０２ｂは、入庫合計数１３０および平均入庫単価１，３８１円を、２０１９年１月度についてのデータとしてセットする。当該データは、１月末月次処理にて生成される。 Regarding January 2019, referring to the receipt / payment data 106a in FIG. 4, 50 inventories with a unit price of 1,350 yen are in stock on 1/10, and inventories with a unit price of 1,400 yen are in stock on 1/16. The total amount of warehousing in January 2019 is 1,350 yen x 50 + 1,400 yen x 80 = 179,500 yen. Since the amount of warehousing on 1/13 is the amount of movement, it is not included in the calculation of the total amount of warehousing. The average warehousing unit price calculation unit 102a calculates the average warehousing unit price of 1,381 yen for January 2019 by calculating that the total warehousing amount for January 2019 is 179,500 yen ÷ the total number of warehousing for January 2019 is 130. Therefore, the warehousing record generation unit 102b sets the total number of warehousing of 130 and the average warehousing unit price of 1,381 yen as data for January 2019. The data is generated by monthly processing at the end of January.

以上、本項目（１）で説明した方法により、入庫実績生成部１０２ｂは、図４に示す入庫実績データ１０６ｂを生成する。 As described above, the warehousing record generation unit 102b generates the warehousing record data 106b shown in FIG. 4 by the method described in this item (1).

（２）当月在庫数の割当
続いて、２０１９年１月末時点での在庫評価額の算出を行うために、割当部１０２ｃは、以下のようにして、（１）で説明した２０１８年１０月度の入庫合計数３００、２０１８年１１月度の入庫合計数１および２０１８年１２月度の入庫合計数１１０および２０１９年１月度の入庫合計数１３０を、２０１９年１月末時点での在庫数に割り当てる。なお、図４の受払データ１０６ａを参照すると、１/１０に５０個の在庫が入庫し、１/１６に８０個の在庫が入庫し、１/１に２００個の在庫が出庫し、１/１１に３０個の在庫が出庫し、１/２９に−１個の在庫が出庫しているため、２０１９年１月末時点での在庫数は、２０１８年１２月末時点での在庫数２００＋入庫分５０＋入庫分８０−出庫分２００−出庫分３０−出庫分−１＝１０１となる。 (2) Allocation of the number of stocks for the current month Next, in order to calculate the inventory valuation amount as of the end of January 2019, the allocation unit 102c shall perform the following in October 2018 as described in (1). The total number of warehousing 300, the total number of warehousing in November 2018 1, the total number of warehousing in December 2018 110, and the total number of warehousing in January 2019 130 will be allocated to the number of inventories as of the end of January 2019. In addition, referring to the receipt / payment data 106a in FIG. 4, 50 inventories are received in 1/10, 80 inventories are received in 1/16, and 200 inventories are issued in 1/1. Since 30 inventories are issued on 11 and -1 inventories are issued on 1/29, the number of inventories as of the end of January 2019 is 200 as of the end of December 2018 + 50 for warehousing. Warehousing 80-Delivery 200-Delivery 30-Delivery-1 = 101.

割当部１０２ｃは、直近の２０１９年１月の入庫合計数１３０のうち１０１を、２０１９年１月末時点での在庫数１０１のうち１０１すべてに割り当てる。すなわち、直近の２０１９年１月の入庫合計数のみをもって、２０１９年１月末時点での在庫数１０１すべてに割当を行うことができているため、２０１８年１２月、１１月および１０月の入庫合計数は、割当の対象とはならない。 The allocation unit 102c allocates 101 out of the total 130 warehousing items in the latest January 2019 to all 101 out of the 101 inventories as of the end of January 2019. That is, since it is possible to allocate to all 101 stocks as of the end of January 2019 with only the latest total number of goods received in January 2019, the total number of goods received in December, November and October 2018 Numbers are not subject to allocation.

（３）ＦＩＦＯ在庫単価算出用の当月末在庫金額の算出
続いて、在庫評価算出部１０２ｄは、ＦＩＦＯ評価単価算出用の当月（１月）末在庫金額を以下のようにして算出する。 (3) Calculation of the inventory amount at the end of the current month for calculating the FIFO inventory unit price Next, the inventory valuation calculation unit 102d calculates the inventory amount at the end of the current month (January) for calculating the FIFO valuation unit price as follows.

２０１９年１月度の入庫単価は、（１）で説明したように「１，３８１円」であり、２０１９年１月度の入庫合計数１３０のうち割当の対象となった数量は、（２）で説明したように「１０１」である。２０１８年１２月、１１月および１０月の入庫合計数のうち割当の対象となった数量は、（２）で説明したように「０」である。このため、在庫評価算出部１０２ｄは、ＦＩＦＯ在庫単価算出用の１月末在庫金額を、１，３８１円×１０１＝１３９，４８１円と算出する。 The unit price for warehousing in January 2019 is "1,381 yen" as explained in (1), and the quantity subject to allocation out of the total number of warehousing in January 2019 is 130 in (2). As explained, it is "101". Of the total number of goods received in December, November and October 2018, the quantity subject to allocation is “0” as explained in (2). Therefore, the inventory valuation calculation unit 102d calculates the inventory amount at the end of January for calculating the FIFO inventory unit price as 1,381 yen × 101 = 139,481 yen.

（４）ＦＩＦＯ在庫単価およびＦＩＦＯ在庫評価額の算出
続いて、在庫評価算出部１０２ｄは、２０１９年１月度のＦＩＦＯ在庫単価を次のように算出する。すなわち、（３）で算出した２０１９年１月度のＦＩＦＯ在庫単価算出用の１３９，４８１円を、２０１９年１月末時点での在庫数１０１で割った値である１，３８１円が、２０１９年１月度のＦＩＦＯ在庫単価となる。 (4) Calculation of FIFO Inventory Unit Price and FIFO Inventory Valuation Value Next, the inventory valuation calculation unit 102d calculates the FIFO inventory unit price for January 2019 as follows. That is, 1,381 yen, which is the value obtained by dividing the 139,481 yen for calculating the FIFO inventory unit price for January 2019 calculated in (3) by the inventory quantity 101 as of the end of January 2019, is 1 in 2019. It is the monthly FIFO inventory unit price.

続いて、在庫評価算出部１０２ｄは、２０１９年１月度のＦＩＦＯ在庫評価額を次のように算出する。すなわち、前段落で算出したＦＩＦＯ在庫単価１，３８１円に、２０１９年１月末時点での在庫数１０１を乗じた値である１３９，４８１円が、２０１９年１月度のＦＩＦＯ在庫評価額となる。このようにして、本実施形態に係る在庫評価実行装置１００によれば、商品の個品管理を行わずとも、先入先出法に基づいた２０１９年１月末時点の在庫評価額１３９，４８１円を算出することができる。 Subsequently, the inventory valuation calculation unit 102d calculates the FIFO inventory valuation amount for January 2019 as follows. That is, 139,481 yen, which is the value obtained by multiplying the FIFO inventory unit price of 1,381 yen calculated in the previous paragraph by the inventory quantity 101 as of the end of January 2019, is the FIFO inventory valuation amount for January 2019. In this way, according to the inventory valuation execution device 100 according to the present embodiment, the inventory valuation amount of 139,481 yen as of the end of January 2019 based on the first-in first-out method is obtained without managing individual products. Can be calculated.

（５）原価差額の算出
続いて、原価差額が、（４）で算出したＦＩＦＯ在庫評価額１３９，４８１円−（前月在庫金額＋当月受入金額−当月払出金額）という式により算出される。当該前月在庫金額は、２０１８年１２月度の在庫評価額であるため、本項目［２−３］の冒頭部で説明したように２５８，２００円である。当該当月受入金額は、２０１９年１月度の入庫金額であるため、（１）で説明したように１７９，５００円である。当該当月払出金額は、２０１９年１月度の出庫金額であるが、図４の受払データ１０６ａを参照すると、１/１に単価１，３００円の在庫が２００個出庫されており、１/１１に単価１，２９０円の在庫が３０個出庫されており、１/２９に単価１，２９０円の在庫が−１個出庫されているため、出庫金額は、１，３００円×２００＋１，２９０円×３０＋１，２９０円×（−１）＝２６０，０００円＋３８，７００円−１，２９０円＝２９７，４１０円となる。以上より、１３９，４８１円−（２５８，２００円＋１７９，５００円−２９７，４１０円）＝１３９，４８１円−（１４０，２９０円）＝−８０９円が、前記原価差額となる。 (5) Calculation of cost difference Next, the cost difference is calculated by the formula: FIFO inventory valuation amount of 139,481 yen- (previous month inventory amount + current month receipt amount-current month payout amount) calculated in (4). Since the inventory value of the previous month is the inventory evaluation value for December 2018, it is 258,200 yen as explained at the beginning of this item [2-3]. Since the amount received in the relevant month is the amount received in January 2019, it is 179,500 yen as explained in (1). The applicable monthly withdrawal amount is the issue amount for January 2019, but referring to the receipt / payment data 106a in Fig. 4, 200 inventories with a unit price of 1,300 yen are issued on 1/1, and on 1/11. Since 30 inventories with a unit price of 1,290 yen are issued and -1 inventories with a unit price of 1,290 yen are issued on 1/29, the issue amount is 1,300 yen x 200 + 1,290 yen x 30 + 1,290 yen x (-1) = 260,000 yen + 38,700 yen-1,290 yen = 297,410 yen. From the above, 139,481 yen- (258,200 yen +179,500 yen-297,410 yen) = 139,481 yen- (140,290 yen) = -809 yen is the cost difference.

（６）標準原価金額の算出
続いて、単価マスタより取得した標準原価１，２９０×２０１９年１月末時点での在庫数１０１＝１３０，２９０円が、標準原価金額として算出される。 (6) Calculation of standard cost amount Next, the standard cost of 1,290 acquired from the unit price master × the number of inventories 101 = 130,290 yen as of the end of January 2019 is calculated as the standard cost amount.

（７）ＦＩＦＯ差額の算出
続いて、（４）で算出した２０１９年１月末時点の在庫評価額１３９，４８１円−（６）で算出した標準原価金額１３０，２９０円＝９，１９１円が、ＦＩＦＯ差額として算出される。 (7) Calculation of FIFO difference Next, the inventory valuation amount as of the end of January 2019 calculated in (4) is 139,481 yen-the standard cost amount calculated in (6) is 130,290 yen = 9,191 yen. Calculated as the FIFO difference.

（８）ＦＩＦＯ単価差額の算出
最後に、（４）で算出した２０１９年１月度のＦＩＦＯ在庫単価１，３８１円−本項目［２−３］の冒頭部で説明した２０１８年１２月度の在庫単価１，２９１円＝９０円が、ＦＩＦＯ単価差額として算出される。 (8) Calculation of FIFO unit price difference Finally, the FIFO inventory unit price for January 2019 calculated in (4) is 1,381 yen-the inventory unit price for December 2018 explained at the beginning of this item [2-3]. 1,291 yen = 90 yen is calculated as the FIFO unit price difference.

［３．詳細な計算手順］
本項目では、ＦＩＦＯ計算のより詳細な計算手順を説明する。なお、本項目では、月次単位でのＦＩＦＯを想定している。 [3. Detailed calculation procedure]
In this section, a more detailed calculation procedure for FIFO calculation will be described. In this item, FIFO is assumed on a monthly basis.

［３−１．各在庫評価計算方法に従った在庫評価額の算出］
まず、各商品を対象にＦＩＦＯ在庫評価計算が行われる（在庫金額および在庫単価の算出）。 [3-1. Calculation of inventory valuation according to each inventory valuation calculation method]
First, the FIFO inventory valuation calculation is performed for each product (calculation of inventory value and inventory unit price).

（１）ＦＩＦＯ用商品別単価別月別受入実績データ生成
・当月末在庫数の算出
・当月受入実績の集計および当月受入平均単価の算出（四捨五入） (1) Generation of monthly receipt record data by unit price for FIFO products ・ Calculation of inventory quantity at the end of the month ・ Aggregation of receipt record for the current month and calculation of average unit price received for the current month (rounded)

（２）当月末在庫数の割当
・（１）の(当月末在庫数)−（１）の(当月受入数)≦０（当月末在庫は全て当月入庫分とみなす）
・（１）の(当月末在庫数)−（１）の(当月受入数)＞０（当月在庫分は全て当月＋前月以前入庫分とみなす）→次月Loopへ (2) Allocation of inventory at the end of the month ・ (Inventory at the end of the month) in (1)-(Inventory received at the end of the month) ≤ 0 (All inventory at the end of the month is considered to be in stock at the end of the month)
・ (1) (Number of stocks at the end of the month)-(1) (Number of stocks received in the current month)> 0 (All stocks in the current month are considered to be in stock in the current month + before the previous month) → Go to Loop next month

（３）ＦＩＦＯ在庫評価額の算出(FIFO単価算出用)
（２）において次月Loopされるデータがなくなるまで対象年月を遡り、入庫金額×当月受入数を受入金額として加算する。
・（１）の(当月末在庫数)−（１）の(当月受入数)−(当月−１ヵ月)の受入数＞０→次月Loopへ
・（１）の(当月末在庫数)−（１）の(当月受入数)−(当月−１ヵ月)の受入数−(当月−２ヵ月)の受入数＞０→次月Loopへ
・（１）の(当月末在庫数)−（１）の(当月受入数)−(当月−１ヵ月)の受入数−(当月−２ヵ月の)受入数・・・＞０→次月Loopへ (3) Calculation of FIFO inventory valuation (for FIFO unit price calculation)
In (2), go back to the target year and month until there is no data to be looped next month, and add the receipt amount x the number of receipts in the current month as the receipt amount.
・ (1) (Number of items in stock at the end of the month)-(1) (Number of items received in the current month)-(Number of items received in the current month-1 month)> 0 → Go to Loop next month ・ (1) (Number of items in stock at the end of the month)- (1) (Number of receipts in the current month)-(Number of receipts in the current month-1 month)-Number of receipts in (Current month-2 months)> 0 → Go to Loop next month ・ (1) (Number of stocks at the end of the month)-(1) ) (Number of receipts this month)-Number of receipts (current month-1 month)-Number of receipts (current month-2 months) ...> 0 → Go to Loop next month

（４）当月在庫評価単価の算出
・（３）で算出されたFIFO対象金額÷当月末在庫数にて単価を算出（四捨五入） (4) Calculation of inventory valuation unit price for the current month ・ Calculate the unit price by the FIFO target amount calculated in (3) ÷ the number of stocks at the end of the month (rounded)

［３−２．資産在庫一覧表の元となる資産受払実績データ作成］
次に、ＦＩＦＯ差額、標準原価評価額およびＦＩＦＯ単価差異が算出される。 [3-2. Create asset receipt / payment record data that is the basis of the asset inventory list]
Next, the FIFO difference, the standard cost valuation amount, and the FIFO unit price difference are calculated.

（５）原価差額(（４）−(前月在庫金額＋当月受入金額−当月払出金額))の算出 (5) Calculation of cost difference ((4)-(previous month inventory amount + current month receipt amount-current month payout amount))

（６）標準原価金額(標準原価×在庫数)の算出 (6) Calculation of standard cost amount (standard cost x number of stocks)

（７）ＦＩＦＯ差額(（４）−（６）)の算出 (7) Calculation of FIFO difference ((4)-(6))

（８）ＦＩＦＯ単価差額(当月の（４）−前月の（４）)の算出 (8) Calculation of FIFO unit price difference ((4) of the current month- (4) of the previous month)

［４．本実施形態のまとめ］
このように、本実施形態に係る在庫評価実行装置１００によれば、個品単位での在庫管理を行わずとも、先入先出法による期末在庫評価を行うことができる。このため、例えば、個品単位で受払の管理を行うことが困難な商品であっても、先入先出法による期末在庫評価を簡便かつ正確に行うことができる。 [4. Summary of this embodiment]
As described above, according to the inventory valuation execution device 100 according to the present embodiment, the end-of-term inventory valuation by the first-in first-out method can be performed without performing the inventory management for each individual item. For this reason, for example, even for products for which it is difficult to manage receipts and payments on an individual product basis, it is possible to easily and accurately perform year-end inventory valuation by the first-in, first-out method.

ここで、在庫管理を行う際に、先入先出法(ＦＩＦＯ)による在庫評価を採用する場合は、個品レベル（個品単位）で商品の受払を管理する必要がある。このため、先入先出法による在庫評価を実現するためには、例えば、ロット管理等の個品管理機能を利用した受払管理を行うことが要求される。 Here, when inventory evaluation by the first-in first-out method (FIFO) is adopted when performing inventory management, it is necessary to manage the receipt and payment of products at the individual product level (individual product unit). Therefore, in order to realize inventory valuation by the first-in first-out method, it is required to perform receipt / payment management using, for example, an individual item management function such as lot management.

しかしながら、商品在庫を一定量確保して在庫回転させて受払を行う性質を持つ商品の場合、個品レベルで管理を行うと業務が非常に煩雑となり、在庫受払を先入先出に基づいて運用している場合であっても、在庫評価は移動平均法評価とする等の運用を従来はとっていた。 However, in the case of products that have the property of securing a certain amount of product inventory and rotating the inventory to receive and pay, if management is performed at the individual product level, the work becomes very complicated, and inventory receipt and payment is operated based on first-in, first-out. Even if this is the case, inventory valuation has traditionally been carried out by using the moving average method.

そこで、本実施形態においては、例えば、従来の商品コード単位での受払運用を維持しつつ、在庫評価計算を先入先出法に準じた計算式で行う方法を確立することで、先入先出法を採用した期末在庫評価を行えるようにした。言い換えると、本実施形態においては、例えば、日常の商品受払運用を先入先出に基づいて行う場合に、個品管理を行わずに、先入先出法による期末在庫評価を行えるようにした。これにより、例えば、個品管理を行うことが困難な商品に対しても、先入先出法による期末在庫評価を実現することができる。 Therefore, in the present embodiment, for example, the first-in first-out method is established by establishing a method of performing inventory valuation calculation by a calculation formula based on the first-in first-out method while maintaining the conventional receipt / payment operation for each product code. The year-end inventory valuation that adopted was made possible. In other words, in the present embodiment, for example, when the daily product receipt / payment operation is performed based on the first-in first-out method, the end-of-term inventory evaluation by the first-in first-out method can be performed without performing individual product management. As a result, for example, it is possible to realize the end-of-term inventory valuation by the first-in first-out method even for products for which individual product management is difficult.

また、本実施形態においては、例えば、払出金額（標準原価）に対する先入先出法に基づいた評価指標の提供が可能となった。そして、当該標準原価については、月次単位で差異評価を行い、払出評価額の妥当性を担保することができる。 Further, in the present embodiment, for example, it has become possible to provide an evaluation index based on the first-in first-out method for the payout amount (standard cost). Then, the standard cost can be evaluated for difference on a monthly basis to ensure the validity of the valuation amount to be paid out.

［５．他の実施形態］
本発明は、上述した実施形態以外にも、特許請求の範囲に記載した技術的思想の範囲内において種々の異なる実施形態にて実施されてよいものである。 [5. 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.

例えば、実施形態において説明した各処理のうち、自動的に行われるものとして説明した処理の全部または一部を手動的に行うこともでき、あるいは、手動的に行われるものとして説明した処理の全部または一部を公知の方法で自動的に行うこともできる。 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.

また、本明細書中や図面中で示した処理手順、制御手順、具体的名称、各処理の登録データや検索条件等のパラメータを含む情報、画面例、データベース構成については、特記する場合を除いて任意に変更することができる。 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.

また、在庫評価実行装置１００に関して、図示の各構成要素は機能概念的なものであり、必ずしも物理的に図示の如く構成されていることを要しない。 Further, with respect to the inventory evaluation execution 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.

例えば、在庫評価実行装置１００が備える処理機能、特に制御部にて行われる各処理機能については、その全部または任意の一部を、ＣＰＵおよび当該ＣＰＵにて解釈実行されるプログラムにて実現してもよく、また、ワイヤードロジックによるハードウェアとして実現してもよい。尚、プログラムは、本実施形態で説明した処理を情報処理装置に実行させるためのプログラム化された命令を含む一時的でないコンピュータ読み取り可能な記録媒体に記録されており、必要に応じて在庫評価実行装置１００に機械的に読み取られる。すなわち、ＲＯＭまたはＨＤＤ（Ｈａｒｄ Ｄｉｓｋ Ｄｒｉｖｅ）などの記憶部などには、ＯＳと協働してＣＰＵに命令を与え、各種処理を行うためのコンピュータプログラムが記録されている。このコンピュータプログラムは、ＲＡＭにロードされることによって実行され、ＣＰＵと協働して制御部を構成する。 For example, with respect to the processing functions included in the inventory evaluation execution 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 also 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 inventory evaluation is executed 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.

また、このコンピュータプログラムは、在庫評価実行装置１００に対して任意のネットワークを介して接続されたアプリケーションプログラムサーバに記憶されていてもよく、必要に応じてその全部または一部をダウンロードすることも可能である。 Further, this computer program may be stored in an application program server connected to the inventory valuation execution device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. Is.

また、本実施形態で説明した処理を実行するためのプログラムを、一時的でないコンピュータ読み取り可能な記録媒体に格納してもよく、また、プログラム製品として構成することもできる。ここで、この「記録媒体」とは、メモリーカード、ＵＳＢ（Ｕｎｉｖｅｒｓａｌ Ｓｅｒｉａｌ Ｂｕｓ）メモリ、ＳＤ（Ｓｅｃｕｒｅ Ｄｉｇｉｔａｌ）カード、フレキシブルディスク、光磁気ディスク、ＲＯＭ、ＥＰＲＯＭ（Ｅｒａｓａｂｌｅ Ｐｒｏｇｒａｍｍａｂｌｅ Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）、ＥＥＰＲＯＭ（登録商標）（Ｅｌｅｃｔｒｉｃａｌｌｙ Ｅｒａｓａｂｌｅ ａｎｄ Ｐｒｏｇｒａｍｍａｂｌｅ Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）、ＣＤ−ＲＯＭ（Ｃｏｍｐａｃｔ Ｄｉｓｋ Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）、ＭＯ（Ｍａｇｎｅｔｏ−Ｏｐｔｉｃａｌ ｄｉｓｋ）、ＤＶＤ（Ｄｉｇｉｔａｌ Ｖｅｒｓａｔｉｌｅ Ｄｉｓｋ）、および、Ｂｌｕ−ｒａｙ（登録商標） Ｄｉｓｃ等の任意の「可搬用の物理媒体」を含むものとする。 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".

また、「プログラム」とは、任意の言語または記述方法にて記述されたデータ処理方法であり、ソースコードまたはバイナリコード等の形式を問わない。なお、「プログラム」は必ずしも単一的に構成されるものに限られず、複数のモジュールやライブラリとして分散構成されるものや、ＯＳに代表される別個のプログラムと協働してその機能を達成するものをも含む。なお、実施形態に示した各装置において記録媒体を読み取るための具体的な構成および読み取り手順ならびに読み取り後のインストール手順等については、周知の構成や手順を用いることができる。 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.

記憶部に格納される各種のデータベース等は、ＲＡＭ、ＲＯＭ等のメモリ装置、ハードディスク等の固定ディスク装置、フレキシブルディスク、および、光ディスク等のストレージ手段であり、各種処理やウェブサイト提供に用いる各種のプログラム、テーブル、データベース、および、ウェブページ用ファイル等を格納する。 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.

また、在庫評価実行装置１００は、既知のパーソナルコンピュータまたはワークステーション等の情報処理装置として構成してもよく、また、任意の周辺装置が接続された当該情報処理装置として構成してもよい。また、在庫評価実行装置１００は、当該装置に本実施形態で説明した処理を実現させるソフトウェア（プログラムまたはデータ等を含む）を実装することにより実現してもよい。 Further, the inventory evaluation execution 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 inventory evaluation execution 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.

更に、装置の分散・統合の具体的形態は図示するものに限られず、その全部または一部を、各種の付加等に応じてまたは機能負荷に応じて、任意の単位で機能的または物理的に分散・統合して構成することができる。すなわち、上述した実施形態を任意に組み合わせて実施してもよく、実施形態を選択的に実施してもよい。 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.

本発明は、例えば、物販卸売業界および製造機械販売業界等において有用である。 The present invention is useful in, for example, the product sales wholesale industry and the manufacturing machine sales industry.

１００ 在庫評価実行装置
１０２ 制御部
１０２ａ 平均入庫単価算出部
１０２ｂ 入庫実績生成部
１０２ｃ 割当部
１０２ｄ 在庫評価算出部
１０４ 通信インターフェース部
１０６ 記憶部
１０６ａ 受払データ
１０６ｂ 入庫実績データ
１０６ｃ 割当データ
１０８ 入出力インターフェース部
１１２ 入力装置
１１４ 出力装置
２００ サーバ
３００ ネットワーク 100 Inventory valuation execution device 102 Control unit
102a Average warehousing unit price calculation unit
102b Receipt record generation unit
102c quota
102d Inventory valuation calculation unit 104 Communication interface unit 106 Storage unit
106a Receipt / payment data
106b Receipt record data
106c Allocated data 108 Input / output interface 112 Input device 114 Output device 200 Server 300 Network

Claims (6)

制御部を備える在庫評価実行装置であって、
前記制御部は、
所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出手段と、
前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成手段と、
直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当手段と、
前記割当手段で割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出手段と、
を備えること、
を特徴とする在庫評価実行装置。 An inventory valuation execution device equipped with a control unit.
The control unit
Based on the receipt / payment data including the number of receipts and the receipt amount during the predetermined period, the total number of receipts which is the total value of the receipts during the predetermined period and the total receipt amount which is the total value of the receipt amount during the predetermined period. And the average warehousing unit price calculation means that executes the process of calculating the average warehousing unit price for the predetermined period by dividing the calculated total warehousing amount by the calculated total number of warehousing. ,
A warehousing record generation means for generating warehousing record data including the total number of warehousing and the calculated average warehousing unit price for each predetermined period.
The total number of warehousing in the warehousing record data reaches the number of stocks at the time of inventory evaluation in the order of flowing from the total number of warehousing in the latest predetermined period to the older total number of warehousing in the predetermined period. Allocation means to allocate to the stock quantity and
The time point at which the inventory valuation is performed on the value obtained by multiplying the total number of warehousing allocated by the allocating means by the average warehousing unit price in the warehousing record data associated with the total number of warehousing allocated, or the value based on the multiplied value. Inventory valuation calculation method to be calculated as the inventory valuation amount in
To prepare
An inventory valuation execution device characterized by. 前記在庫評価算出手段は、
前記乗じた値を前記在庫数で割った値を四捨五入した値に、前記在庫数を乗じることにより、前記乗じた値に基づく値を算出すること、
を特徴とする請求項１に記載の在庫評価実行装置。 The inventory valuation calculation means
To calculate a value based on the multiplied value by multiplying the value obtained by dividing the multiplied value by the number of stocks and rounding the value by the number of stocks.
The inventory valuation execution device according to claim 1. 前記所定期間が、月であること、
を特徴とする請求項１または２に記載の在庫評価実行装置。 That the predetermined period is a month
The inventory valuation execution device according to claim 1 or 2. 前記在庫評価の対象となる商品が、個品単位で受払の管理を行うことが困難な商品であること、
を特徴とする請求項１から３のいずれか一つに記載の在庫評価実行装置。 The product subject to the inventory evaluation is a product for which it is difficult to manage receipts and payments on an individual product basis.
The inventory valuation execution device according to any one of claims 1 to 3, wherein the inventory valuation execution device is characterized. 制御部を備える情報処理装置で実行される在庫評価実行方法であって、
前記制御部で実行される、
所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出ステップと、
前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成ステップと、
直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当ステップと、
前記割当ステップで割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出ステップと、
を含むこと、
を特徴とする在庫評価実行方法。 This is an inventory valuation execution method executed by an information processing device equipped with a control unit.
Executed by the control unit,
Based on the receipt / payment data including the number of receipts and the receipt amount during the predetermined period, the total number of receipts which is the total value of the receipts during the predetermined period and the total receipt amount which is the total value of the receipt amount during the predetermined period. And the process of calculating the average warehousing unit price for the predetermined period by dividing the calculated total warehousing amount by the calculated total number of warehousing is executed as the average warehousing unit price calculation step for the predetermined period. ,
A warehousing record generation step for generating warehousing record data including the total number of warehousing and the calculated average warehousing unit price for each predetermined period, and a warehousing record generation step.
The total number of warehousing in the warehousing record data reaches the number of stocks at the time of inventory evaluation in the order of flowing from the total number of warehousing in the latest predetermined period to the older total number of warehousing in the predetermined period. Allocation steps to allocate to the stock quantity and
At the time of performing the inventory valuation, the value obtained by multiplying the total number of warehousing allocated in the allocation step by the average warehousing unit price in the warehousing record data associated with the total number of warehousing allocated or the value based on the multiplied value. The inventory valuation calculation step to be calculated as the inventory valuation amount in
Including,
An inventory valuation execution method characterized by. 制御部を備える情報処理装置に実行させるための在庫評価実行プログラムであって、
前記制御部に実行させるための、
所定期間中の入庫数および入庫金額を含む受払データに基づいて、前記所定期間中の前記入庫数の合計値である入庫合計数および前記所定期間中の前記入庫金額の合計値である入庫合計金額を算出し、当該算出した入庫合計金額を当該算出した入庫合計数で割ることにより、前記所定期間についての平均入庫単価を算出する処理を、前記所定期間の分だけ実行する平均入庫単価算出ステップと、
前記所定期間ごとに、前記入庫合計数および前記算出した平均入庫単価を紐付けて含む入庫実績データを生成する入庫実績生成ステップと、
直近の前記所定期間の前記入庫合計数からより古い前記所定期間の前記入庫合計数へと流れる順番で、前記入庫実績データ中の前記入庫合計数を、在庫評価を行う時点での在庫数に達するまで当該在庫数に割り当てる割当ステップと、
前記割当ステップで割り当てた前記入庫合計数に当該割り当てた入庫合計数と紐付く前記入庫実績データ中の前記平均入庫単価を乗じた値または当該乗じた値に基づく値を、前記在庫評価を行う時点での在庫評価金額として算出する在庫評価算出ステップと、
を含むこと、
を特徴とする在庫評価実行プログラム。 An inventory valuation execution program to be executed by an information processing device equipped with a control unit.
To make the control unit execute
Based on the receipt / payment data including the number of receipts and the receipt amount during the predetermined period, the total number of receipts which is the total value of the receipts during the predetermined period and the total receipt amount which is the total value of the receipt amount during the predetermined period. And the process of calculating the average warehousing unit price for the predetermined period by dividing the calculated total warehousing amount by the calculated total number of warehousing is executed as the average warehousing unit price calculation step for the predetermined period. ,
A warehousing record generation step for generating warehousing record data including the total number of warehousing and the calculated average warehousing unit price for each predetermined period, and a warehousing record generation step.
The total number of warehousing in the warehousing record data reaches the number of stocks at the time of inventory evaluation in the order of flowing from the total number of warehousing in the latest predetermined period to the older total number of warehousing in the predetermined period. Allocation steps to allocate to the stock quantity and
At the time of performing the inventory valuation, the value obtained by multiplying the total number of warehousing allocated in the allocation step by the average warehousing unit price in the warehousing record data associated with the total number of warehousing allocated or the value based on the multiplied value. The inventory valuation calculation step to be calculated as the inventory valuation amount in
Including,
An inventory valuation execution program characterized by.
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* Cited by examiner, † Cited by third party
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JPH07262282A (en) * 1994-03-20 1995-10-13 Pfu Ltd Inventry controller
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JP2018124928A (en) * 2017-02-03 2018-08-09 株式会社オービック Unit price calculation device, unit price calculation method, and unit price calculation program
JP2019219924A (en) * 2018-06-20 2019-12-26 株式会社オービック Journal creation device, journal creation method, and journal creation program
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* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPH07262282A (en) * 1994-03-20 1995-10-13 Pfu Ltd Inventry controller
JPH08137968A (en) * 1994-11-08 1996-05-31 Fuji Elelctrochem Co Ltd Physical quantity/balance managing system
KR20050039120A (en) * 2003-10-24 2005-04-29 굿맨소프트(주) Method and system for evaluating value of stock automatically
JP2018124928A (en) * 2017-02-03 2018-08-09 株式会社オービック Unit price calculation device, unit price calculation method, and unit price calculation program
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