JP2023130871A - Device, method and program for managing indirect expenses - Google Patents

Abstract

To provide a device, a method and a program for managing indirect expenses, that categorize work contents of sales management and support department workers into direct project work and indirect project work, and that allocate indirect expenses required for indirect project occupation by referring to allocation criteria of indirect expense allocation.SOLUTION: A device for managing indirect expenses comprises a control part and includes: classifying means which can access a project table, an allocation criteria master, a daily report table, and a purchase table, and refers to the project table, the daily report table and the allocation criteria master to calculate occupation time spent on direct projects and indirect projects by which sales management and support department workers have been occupied, and to classify the sales management and support work expenses into direct expenses and indirect expenses according to occupation time ratios; and allocating means for allocating indirect expenses to direct projects by referring to the allocation criteria master.SELECTED DRAWING: Figure 1

Description

The present invention relates to an indirect cost management device, an indirect cost management method, and an indirect cost management program.

In industries with labor shortages such as the consulting industry and the IT industry, temporary workers and part-time workers are used to support the business activities of employees. The work of temporary employees and part-time workers is wide-ranging, from work related to sales activities such as document creation (direct work) to in-house clerical work (indirect work). While the employment of temporary workers and part-time workers is expanding, it is difficult and time-consuming to visualize the personnel costs of sales, administration and support division workers, including temporary workers and part-time workers, in connection with actual sales activities. It is difficult to examine the appropriateness of the work they are responsible for and to decide whether to continue using the system. Administrative efficiency has been a problem when managing operations for temporary employees, part-time workers, etc.

In Patent Document 1, based on the activity-based costing method (ABC costing method), a business is divided into small activity units, and personnel costs for the business are calculated based on the work time required for each activity unit, the number of personnel, etc. An indirect cost allocation calculation system has been proposed that allocates to each activity unit and allocates indirect costs and calculates manufacturing costs.

JP2010-282524A

In the system of Patent Document 1, for operation monitoring work that is difficult to divide into activity units, indirect costs are allocated by collecting the time of operation monitoring on the monitoring screen and the actual operating time of the process equipment in charge. , there is no consideration given to the allocation of indirect costs such as administrative work among the costs associated with the work of sales, administration and support department personnel, including temporary employees and part-time workers.

The present invention has been made in view of the above-mentioned problems, and manages the work contents of sales, administration and support division workers, including temporary employees and part-time workers, as daily report information classified into direct project work and indirect project work. , provides an indirect cost management device, an indirect cost management method, and an indirect cost management program that can allocate aggregated indirect costs required for engaging in indirect projects with reference to allocation standards for indirect cost allocation. The purpose is to

In order to solve the above-mentioned problems and achieve the purpose, an indirect cost management device according to the present invention is an indirect cost management device that includes a control section, and includes an allocation standard master that stores allocation standards for indirect costs. , a daily report table that stores the work contents of the manufacturing department employees and the sales, administration, and support department employees; a purchase table that stores the sales, administration, and support business expenses incurred by the work of the sales, administration, and support department employees; It is possible to access an allocation setting table that sets the project to which indirect costs are allocated, and a project-by-project summary table that summarizes the working hours of manufacturing department workers for each project and work process, and the allocation standard By referring to the master data, the daily report table, and the purchasing table, calculate the hours of engagement in the direct and indirect projects that the sales, administration, and support staff were engaged in, and calculate the sales, administration, and support work costs according to the ratio of hours worked. A sorting means for sorting into direct costs and indirect costs, and referring to the project-by-project aggregation table and the allocation setting table, and allocating the indirect costs sorted by the sorting means to the allocation destination project. It is characterized by comprising an allocation means.

Further, the indirect cost management device according to the present invention is capable of accessing a work content master that stores work processes in which the manufacturing department workers and the sales, administration and support department workers are engaged, and the sorting means is configured to By referring to the work content master, the allocation standard master, the daily report table, and the purchasing table, calculate the hours worked for each project and work process in which the sales, administration, and support department personnel were engaged, and calculate the sales, administration, and support work expenses. are sorted into projects and work processes according to the calculated engagement time ratio, and the allocation means refers to the project-by-project aggregation table and the allocation setting table to calculate the amount of time required for each work process of the indirect project. The method is characterized in that indirect costs are allocated to the projects in which the manufacturing department workers were engaged based on the projects in which they worked and the ratio of their working hours for each work process.

Further, the indirect cost management device according to the present invention is capable of accessing a work schedule table that stores work schedules in which the manufacturing department workers and the sales, administration and support department workers are engaged, and the daily report table is configured to It is characterized in that the work schedule table is created by a manufacturing department employee and the sales, management/support department employee modifying the work schedule table.

Further, the indirect cost management method according to the present invention is an indirect cost management method executed by an indirect cost management device including a control unit, and includes an allocation standard master storing an allocation standard for indirect costs, and a manufacturing department staff member. a daily report table that stores the work contents of the sales, administration, and support department employees; a purchasing table that stores the sales, administration, and support business expenses generated by the work of the sales, administration, and support department employees; and a distribution table for the indirect costs. It is possible to access the allocation setting table that sets the allocation destination project and the project-by-project summary table that summarizes the working hours of manufacturing department workers for each project and work process, and the allocation standard master and the daily report. With reference to the table and purchasing table, calculate the hours spent on direct projects and indirect projects by the sales, administration and support staff, and calculate the sales, administration and support work costs into direct costs and indirect costs according to the ratio of hours worked. an allocation step of allocating the indirect costs sorted in the sorting step to the allocation destination projects by referring to the project-by-project aggregation table and the allocation setting table; It is characterized by including.

The indirect cost management program according to the present invention is an indirect cost management program executed by an indirect cost management device including a control unit, and includes an allocation standard master that stores allocation standards for indirect costs, manufacturing department workers, and A daily report table that stores the work contents of the sales, administration and support department workers, a purchasing table that stores the sales, administration and support business expenses generated by the work of the sales, administration and support department workers, and a destination for allocating the indirect costs. The allocation setting table that sets the projects of Referring to the purchasing table, calculate the hours spent on direct and indirect projects by the sales, administration and support staff, and divide sales, administration and support costs into direct costs and indirect costs according to the ratio of hours worked. A sorting step of sorting, and an allocation step of allocating the indirect costs sorted in the sorting step to the destination projects by referring to the project-by-project total table and the allocation setting table. It is characterized by being executed.

According to the present invention, the work contents of sales, administration and support department workers are managed as daily report information classified into direct project work and indirect project work, and the aggregated indirect costs required for indirect project work are calculated in the indirect cost allocation. This has the effect that allocation can be made with reference to the allocation standard.

FIG. 1 is a diagram showing an example of the configuration of an indirect cost management device 100 according to the present embodiment. FIG. 2 is a diagram showing a model case of indirect cost allocation explained in this embodiment. FIG. 3 is a diagram showing an example of the cost element master 106a. FIG. 4 is a diagram showing an example of the work content master 106b. FIG. 5 is a diagram showing an example of the department master 106c. FIG. 6 is a diagram showing an example of the employee master 106d. FIG. 7 is a diagram showing an example of the allocation standard master 106e. FIG. 8 is a diagram showing an example of the project table 106f. FIG. 9 is a diagram showing an example of the work schedule table 106g. FIG. 10 is a diagram showing an example of the daily report table 106h. FIG. 11 is a diagram showing an example of the purchase table 106i. FIG. 12 is a diagram showing an example of the allocation setting table 106j. FIG. 13 is a diagram showing an example of the work content summary table 106k data. FIG. 14 is a diagram showing an example of the project-by-project total table 106l. FIG. 15 is a diagram showing an example of the allocation result table 106m.

DESCRIPTION OF EMBODIMENTS Below, embodiments of an indirect cost management device, an indirect cost management method, and an indirect cost management program according to the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. composition]
An example of the configuration of the indirect cost management device according to this embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a diagram showing an example of the configuration of an indirect cost management device 100 according to the present embodiment.

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

The indirect cost management device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each unit included in the indirect cost management device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicatively connects the indirect cost management device 100 to the network 300 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 other devices via a communication line. Here, the network 300 has a function of connecting the indirect cost management device 100 and the server device 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the storage unit 106 may be stored in the server device 200, for example.

An input device 400 and an output device 500 are connected to the input/output interface section 108. As the output device 500, in addition to a monitor (including a home television), a speaker or a printer can be used. As the input device 400, 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 addition, below, the output device 500 may be described as a monitor 500, and the input device 400 may be described as a keyboard 400 or a mouse 400.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). 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, etc. can be used.

The storage unit 106 stores, for example, a cost element master 106a, a work content master 106b, a department master 106c, an employee master 106d, an allocation standard master 106e, a project table 106f, a work schedule table 106g, and a daily report table 106h. , a purchase table 106i, an allocation source table 106j, a work content summary table 106k, a project-based summary table 106l, an allocation result table 106m, and the like are stored.

The cost element master 106a stores cost element codes, cost element names, and element classifications, as shown in an example in FIG.

The work content master 106b is a master related to the classification of work content of business workers including manufacturing department workers and sales, administration and support department workers, and includes work content codes, work content names, and costs, as shown in an example in FIG. Contains the element code. The inquiry process of work content code YT01, the design process of YT02, and the development process of YT03 shown in FIG. 4 correspond to the direct costs of cost element code G01 in the cost element master 106a of FIG. 3, and the work content code shown in FIG. The office work YT90 corresponds to the selling, general and administrative expenses of cost element code G90 in the cost element master 106a of FIG. 3.

The department master 106c stores department codes corresponding to department names, as shown in an example in FIG.

As an example shown in FIG. 6, the employee master 106d stores employee codes, employee names, department codes, and employee attributes of employees, that is, employees in the manufacturing department and employees in the sales, administration, and support departments.

The allocation standard master 106e is a master regarding allocation standards for indirect costs, that is, costs required for office work, and stores allocation standard codes and allocation standard names, as shown in an example in FIG.

As an example is shown in FIG. 8, the project table 106f is a table related to projects currently in progress, and stores the project number, department code, department, period, and direct/indirect classification. In FIG. 8, P001 to P003 are direct projects, and KP001 is an indirect project. Indirect costs classified as KP001 are directly allocated to projects P001 to P003.

The work schedule table 106g is a table related to work schedules in which business workers are engaged, and as an example is shown in FIG. 9, employee code, employee name, employee attribute, period, project number, work content code, work process, date and time. , the total number of hours worked for each project and work process is stored.

The daily report table 106h is a table related to the work contents that the workers engaged in, and as an example is shown in FIG. The total (time) is stored. The daily report table 106h is created by the worker himself/herself modifying the work schedule table 106g. For example, in the work schedule table 106g-1 in FIG. 9, the time for employee code "SH01" and employee "Tanaka" to engage in the inquiry process for project number "P001" of 4/1 is scheduled to be "1 hour". If the actual working time is different from the working time, the worker himself corrects the working time to "0 hours", and the daily report table 106h-1 is stored, as shown in FIG.

The purchase table 106i is a table related to sales, management and support department business expenses generated by the work of sales, management and support department workers, and as an example is shown in FIG. , department, employee code, employee name, expense item, and amount are stored.

The allocation setting table 106j is a master record regarding projects to which indirect costs are allocated, and as shown in an example in FIG. The destination project number and the allocation source department are stored. The allocation setting table 106j is created based on the allocation standard master 106e and the project table 106f. In the allocation setting table 106j of FIG. 12, the indirect costs generated in the indirect project KP001 are allocated to the three projects P001 to P003 of the system part 1 based on the allocation standard HO3 "work time ratio by process". It is set.

The work content summary table 106k is a table that summarizes direct costs and indirect costs for each work process for employees in the sales, administration and support departments.As an example is shown in FIG. The work content code, work process, standard time, target amount by process, direct (business) time, direct (business) cost, indirect (business) time, and indirect (business) time are stored. In Figure 13, the outsourcing costs of 1.8 million yen generated by hiring employees in the sales, administration and support departments are classified into the inquiry process, design process, development process, and office work, and the time spent in each work process is directly allocated to the project. The amount is classified into direct percentage amount and indirect percentage amount based on the time ratio between the time engaged in and the time engaged in indirect projects. The direct proportion of the inquiry process, design process, and development process will be added to the direct project involved, and the indirect proportion of the inquiry process, design process, development process, and administrative work, totaling 1.24 million yen, will be added to each project based on the allocation criteria. Allocated.

The PJ summary table 106l is a table that summarizes the working hours of manufacturing department workers by project and process, and as an example is shown in FIG. The total working time for each project and the total working time spent on each project are stored.

The allocation result table 106m is a table regarding the final allocated amount of indirect costs to each project, and as an example is shown in FIG. 15, department code, department, period, cost item, project number, final allocated amount is stored.

The control unit 102 is a CPU or the like that controls the indirect cost management device 100 in an integrated manner. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute.

Functionally, the control unit 102 includes a sorting unit 102a, an allocation unit 102b, and the like.

The sorting unit 102a sorts the working hours of sales, administration and support department workers into direct costs and indirect costs. When the allocation standard code is HO3 "work time ratio by process", the sorting unit 102a refers to the work content master 106b, the allocation standard master 106e, the daily report table 106h-1, and the purchasing table 106i, The hours worked by support department workers are calculated for each project and work process, and sales, administrative and support costs are sorted by project and work process according to the calculated working time ratio. The sorting unit 102a stores the results of aggregation of hours and costs for each project and work process in which the sales, administration and support department workers have been engaged, as a work content aggregation table 106k.

The allocation unit 102b allocates the indirect costs sorted by the sorting unit 102a to each project. If the allocation standard code is HO3 "work time ratio by process", refer to the project summary table 106l and calculate the indirect costs required for each work process of the indirect project by the project and work in which the manufacturing department employee was engaged. Allocate to each project based on the ratio of time spent in each process. By allocating indirect costs to each project with high precision based on the projects in which manufacturing department workers were engaged and the ratio of their working hours for each work process, it is possible to accurately judge and plan the appropriateness of direct work and indirect work. Become.

Note that the allocation standard code is set to HO1 "direct work time ratio", and the sorting unit 102a refers to the allocation standard master 106e, the daily report table 106h-1, and the purchasing table 106i, and determines the engagement of sales, management and support department workers. The time is divided into direct costs and indirect costs, and the indirect costs classified by the sorting unit 102a are calculated by referring to the project-by-project aggregation table 106l and the allocation setting table 106j, and the ratio of the working hours of the direct projects in which the manufacturing department workers were engaged. It is also possible to allocate allocations to each project based on the following.

[2. process]
Here, specific examples of processing executed by the indirect cost management device 100 will be described with reference to FIGS. 2 to 15.

The allocation of indirect costs in the model case shown in FIG. 2 will be explained below.

Traditionally, daily report information has not been managed due to the difficulty of understanding the work content of employees in the sales, administration and support departments, and costs (outsourcing costs) incurred by employees in the sales, administration and support departments are transferred to the sales, administration and support departments. Regardless of the worker's work content, the allowance was allocated based on the working hours (direct work time ratio) of the manufacturing department workers. For example, in the example in Figure 2, the working hours for each project of manufacturing department workers are 60 hours for direct PJ (1), 30 hours for direct PJ (2), and 10 hours for direct PJ (3), so Outsourcing costs were allocated to each project at a ratio of 30:10. In conventional allocation, even if employees in the sales, administration, and support departments are directly engaged in the direct work process of a project, they are allocated based on the working hours of the employees in the manufacturing department, so employees in the sales, administration, and support departments are not used. A large amount of outsourcing costs were allocated to the projects in which work was carried out, which created a sense of unfairness.

In this embodiment, by using the work schedule table 106g and the daily report table 106h, it is possible to easily grasp the work contents not only for the manufacturing department employees but also for the sales, management and support department employees. The work schedule table 106g is created by someone in a position of managing the work of a worker, and the worker who has performed the work initially displays the work schedule table 106g and creates a daily report table 106h. When the work is performed according to the work schedule table 106g, the contents of the work schedule table 106g are stored as is as a daily report table 106h. When a task different from that in the work schedule table 106g is performed, a daily report table 106h with changed work hours is stored. Since the daily report table 106h is created using the work schedule table 106g, accurate registration of daily report information can be supported, and daily report data can be created efficiently. Furthermore, since the daily report table 106h is created based on the work schedule table 106g, it is possible to easily create the daily report table 106h even by employees in the sales, management and support departments who have little work proficiency.

In the indirect cost management device 100 of the present embodiment, the total outsourcing costs are totaled and the purchase table 106i is created on the accounting date such as the last day of the month based on the daily report table 106h of the sales, administrative and support department workers.

After the purchasing table 106i is created, the sorting unit 102a refers to the work content master 106b, the allocation standard master 106e, the daily report table 106h-1, and the purchasing table 106i, and determines which employees in the sales, management, and support departments were engaged in the work. Work hours are calculated for each project and work process, and sales, administrative and support costs are sorted by project and work process according to the calculated work time ratio. The work content summary table 106k in FIG. 13 is a table in which the sales, administration and support work expenses (outsourcing costs) of sales, administration and support department staff are sorted by project and work process using the allocation standard code HO3 "work time ratio by process". It is. 40 hours (400,000 yen) in the inquiry process, 40 hours (400,000 yen) in the design process, 40 hours (400,000 yen) in the development process, 60 hours (600,000 yen) in administrative work, This further divides the engaged time into direct time engaged in direct projects and engaged time engaged in indirect projects.

The allocation unit 102b allocates the time (cost) spent by sales, administrative and support department employees engaged in indirect work to each direct project. The time (costs) spent on indirect work by sales, administration and support department staff includes 20 hours (200,000) of indirect time in the inquiry process, 20 hours (200,000) of indirect time in the design process, and 20 hours (200,000) of indirect time in the development process. 24 hours (240,000) and 60 hours (600,000) of office work. Direct time for the inquiry process, design process, and development process is allocated to each direct project worked on. As shown in Figure 2, 20 hours (200,000) of the direct time of the inquiry process goes directly to project (1), 20 hours (200,000) of the direct time of the design process goes directly to project (2), and the direct time of the development process goes directly to project (2). 16 hours (160,000) are allocated directly to project (3).

When the allocation standard code is HO3 "work time ratio by process", the allocation unit 102b refers to the project-by-project summary table 106l and assigns the indirect costs required for each work process of the indirect project to the manufacturing department workers. Allocate to each project based on the project in which the employee was engaged and the ratio of hours worked for each work process. For example, the indirect time of 200,000 yen in the inquiry process is the ratio of time spent by manufacturing department workers in the inquiry process in the project summary table 106l. 100% allocated. In addition, the indirect time in the design process of 200,000 hours is the ratio of the time spent by manufacturing department workers in the design process in the project summary table 106l. (P002) for 10 hours, so the ratio will be allocated to direct project (1) and direct project (2) at a ratio of 10:10. The 240,000 hours of indirect time in the development process is the ratio of the time spent by manufacturing department workers in the development process in the project summary table 106l. ) and 10 hours on Direct Project (3) (P003), so they will be allocated to Direct Project (1), Direct Project (2), and Direct Project (3) in the ratio of 30:20:10. . In addition, the 600,000 hours of indirect office work is the ratio of the total time that manufacturing department workers worked on each project in the project summary table 106l, and in Figure 14, 60 hours were spent on direct project (1) (P001), ) (P002) and 10 hours on Direct Project (3) (P003), so the ratio of 60:30:10 will be allocated to Direct Project (1), Direct Project (2), and Direct Project (3). will be charged.

In addition, when the allocation standard code is HO1 "direct work time ratio", the 124 hours of indirect time of sales, administration and support department workers shown in Figure 2 is calculated as the ratio of time spent by manufacturing department workers, direct project (1). (P001) for 60 hours, Direct Project (2) (P002) for 30 hours, Direct Project (3) (P003) for 10 hours; Direct Project (1), Direct Project (2), Direct Project (3). ) in the ratio of 60:30:10.

As described above, according to the present embodiment, the working hours of sales, administration and support department staff can be easily grasped using the work schedule table and the daily report table, and the indirect costs engaged in the aggregated indirect projects can be calculated in the indirect cost allocation. The allocation standard code can be appropriately selected and allocated to each project with high accuracy, making it easy to understand the profit rate of each project.

[3. Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate business decisions of companies, and thus can contribute to Goals 8 and 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goals 12, 13, and 15 of the SDGs.

Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[4. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the indirect cost management device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the indirect cost management device 100, especially each processing function performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing an information processing device to execute the processing described in this embodiment, and indirect cost management is performed as necessary. Mechanically read by device 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the indirect cost management device 100 via any network, and it is also possible to download all or part of it as necessary. It is.

Further, a program for executing the processing described in this 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 EE. PROM (registration Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk) ), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, and the installation procedure after reading.

The various databases stored in the storage unit are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the indirect cost management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the indirect cost management device 100 may be realized by installing software (including programs, data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is particularly useful in companies such as the consulting industry and the IT industry that employ many temporary workers and part-time workers.

100 Indirect cost management device 102 Control unit 102a Sorting unit 102b Allocation unit 104 Communication interface unit 106 Storage unit 106a Cost element master 106b Work content master 106c Department master 106d Employee master 106e Allocation standard master 106f Project table 106g Work schedule table 10 6h daily report Table 106i Purchase table 106j Allocation source table 106k Work content summary table 106l Project-specific summary table 106m Allocation result table 108 Input/output interface section 200 Server 300 Network 400 Input device 500 Output device

Claims (5)

An indirect cost management device comprising a control unit,
An allocation base master that stores allocation bases for indirect costs;
A daily report table that stores the work content of the manufacturing department employees and the sales, administration and support department employees;
a purchasing table that stores sales, management and support business expenses incurred by the work of the sales, management and support department personnel;
an allocation setting table for setting a project to which the indirect costs are allocated;
a project-by-project tally table that tallies the working hours of the manufacturing department workers for each project and work process;
is accessible to
With reference to the allocation standard master, the daily report table, and the purchasing table, calculate the hours worked on the direct projects and indirect projects in which the sales, administration, and support department staff were engaged, and calculate the sales, administration, and support work costs by calculating the hours worked. a sorting means for sorting into direct costs and indirect costs according to the ratio;
an allocation means for allocating the indirect costs sorted by the sorting means to the projects to which the allocation is made, with reference to the project-by-project aggregation table and the allocation setting table;
An indirect cost management device comprising: a work content master that stores work processes in which the manufacturing department worker and the sales management/support department worker are engaged;
is accessible to
The sorting means refers to the work content master, the allocation standard master, the daily report table, and the purchase table, and calculates the working hours for each project and work process in which the sales, administration and support department worker was engaged; The above-mentioned sales, administrative and support business expenses are sorted by project and work process according to the calculated engagement time ratio,
The allocation means refers to the project-by-project summary table and the allocation setting table, and calculates the indirect costs required for each work process of the indirect project for each project and work process in which the manufacturing department employee was engaged. 2. The indirect cost management device according to claim 1, wherein the indirect cost management device allocates to the project based on an engagement time ratio. a work schedule table that stores work schedules in which the manufacturing department workers and the sales, management and support department workers are engaged;
is accessible to
3. The indirect cost management device according to claim 1, wherein the daily report table is created by a worker in the manufacturing department and a worker in the sales, administration and support department modifying the work schedule table. An indirect cost management method executed by an indirect cost management device comprising a control unit, the method comprising:
An allocation base master that stores allocation bases for indirect costs;
A daily report table that stores the work content of the manufacturing department employees and the sales, administration and support department employees;
a purchasing table that stores sales, management and support business expenses incurred by the work of the sales, management and support department personnel;
an allocation setting table for setting a project to which the indirect costs are allocated;
A summary table by project that summarizes the working hours of manufacturing department workers for each project and work process,
is accessible to
With reference to the allocation standard master, the daily report table, and the purchasing table, calculate the hours of engagement in the direct and indirect projects that the non-regular worker was engaged in, and calculate the sales, administrative and support work expenses as a ratio of hours engaged. a sorting step of sorting into direct costs and indirect costs according to the cost;
an allocation step of allocating the indirect costs sorted in the sorting step to the allocation destination projects with reference to the project-by-project summary table and the allocation setting table;
including;
An indirect cost management method characterized by: An indirect cost management program executed by an indirect cost management device including a control unit,
An allocation base master that stores allocation bases for indirect costs;
A daily report table that stores the work content of the manufacturing department employees and the sales, administration and support department employees;
a purchasing table that stores sales, management and support business expenses incurred by the work of the sales, management and support department personnel;
an allocation setting table for setting a project to which the indirect costs are allocated;
A summary table by project that summarizes the working hours of manufacturing department workers for each project and work process,
is accessible to
With reference to the above-mentioned allocation standard master, the above-mentioned daily report table, and the above-mentioned purchasing table, the hours worked on the direct projects and indirect projects in which the sales, administration and support department personnel were engaged are calculated, and the sales, administration and support work expenses are calculated based on the hours worked. a sorting step of sorting into direct costs and indirect costs according to the ratio;
an allocation step of allocating the indirect costs sorted in the sorting step to the allocation destination projects with reference to the project-by-project summary table and the allocation setting table;
An indirect cost management program that runs on a computer.

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