JP2024023902A - Cost price calculation device, cost price calculation method and cost price calculation program - Google Patents

Abstract

To provide a cost price calculation device, a cost price calculation method and a cost price calculation program that can contribute to real-time grasping of cost prices and grasping of profit by referring to the latest data at the point of time before stock data of the current month is determined so as to calculate cost prices as advance report values.SOLUTION: A cost price calculation device acquires ordering data which have current-month ordered quantities of articles and current-month ordered amounts set, acquires, based upon the ordering data, purchase schedule data which have current-month purchase quantities of the articles, current-month purchase amounts, and current-month sundry expenses set, acquires, before monthly totaling processing is completed, previous-month stock data with previous-month stock quantities of the articles and previous-month stock amounts of money set, and calculates stock evaluation unit-price advance report values of the articles based upon the ordering data, the purchase schedule data, and the previous-month stock data.SELECTED DRAWING: Figure 2

Description

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

Patent Document 1 discloses a configuration in which an inventory evaluation unit price is calculated using the inventory amount and inventory quantity at the beginning of the period in which closing processing has been completed, and the purchase amount and purchase quantity for the current period.

JP2019-219924A

However, in the invention described in Patent Document 1, the system accounting year and month differ from the actual year and month until the monthly closing business is completed, so there is a problem that cost data for that period cannot be calculated.

The present invention was made in view of the above problems, and by referring to the latest data at that time and performing cost calculations as preliminary values before the current month's inventory data is determined, real-time cost The purpose is to provide a cost accounting device, a cost accounting method, and a cost accounting program that can contribute to understanding and understanding profits.

In order to solve the above-mentioned problems and achieve the purpose, a cost accounting device according to the present invention is a cost accounting device that includes a storage section and a control section, and the control section stores the number of orders of products in the current month and the cost accounting device according to the present invention. an order acquisition means for acquiring order data in which the current month's order amount is set; and purchase schedule data in which the current month's purchase quantity, the current month's purchase amount, and the current month's miscellaneous charges are set based on the order data. a purchasing schedule acquisition means to acquire; an inventory acquisition means to acquire the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month of the product are set before the completion of the monthly closing process; and the order data; The present invention is characterized by comprising an inventory evaluation unit price calculation means for calculating a preliminary inventory evaluation unit price value of the product based on the purchase schedule data and the previous month inventory data.

Further, in the cost accounting device according to the present invention, the inventory evaluation unit price calculation means uses the sum of the previous month end inventory amount, the current month purchase amount, the current month miscellaneous charges amount, and the current month order amount as a dividend; The method is characterized in that the quotient of the sum of the month-end stock quantity, the current month's purchase quantity, and the current month's order quantity is calculated as the preliminary inventory evaluation unit price value.

Further, in the cost accounting device according to the present invention, the control unit further includes an order acquisition unit that acquires order data in which the number of orders for products and the order amount for the month are set, and the inventory acquisition unit further comprises: The present invention is characterized by acquiring month-end inventory data in which the number of stocks at the end of the month and the stock amount at the end of the month are set based on the previous month's stock data, the purchase schedule data, the order data, and the preliminary inventory evaluation unit price value. shall be.

Further, in the cost accounting device according to the present invention, the inventory acquisition means sets a value obtained by subtracting the number of orders received for the current month from the sum of the number of items in stock at the end of the previous month and the number of purchases for the current month, as the number of items in stock at the end of the current month. The present invention is characterized in that the month-end inventory data is obtained in which the product of the inventory evaluation unit price preliminary value and the month-end inventory quantity is set as the month-end inventory amount.

Furthermore, in the cost accounting device according to the present invention, the control unit obtains the number of orders received in the current month, which is a sales schedule, as the number of sales in the current month, and the number of items in stock at the end of the previous month, the amount of inventory at the end of the previous month, the number of purchases in the current month, The device further comprises monthly inventory registration means for registering monthly inventory data in which the current month purchase amount, the current month sales volume, the current month end inventory quantity, and the current month end inventory amount are set in the storage unit. do.

Furthermore, in the cost accounting device according to the present invention, when the monthly closing process is completed, the inventory acquisition means further acquires the previous month's inventory confirmation data in which the quantity of inventory at the end of the previous month and the amount of inventory at the end of the previous month are set. and the inventory evaluation unit price calculation means calculates the total of the final inventory amount at the end of the previous month, the current month purchase amount, and the current month miscellaneous charge amount as the dividend, and calculates the total of the previous month end inventory amount and the current month purchase amount. The feature is that the quotient when the total is used as a divisor is calculated as the inventory evaluation unit price.

Further, the cost calculation method according to the present invention is a cost calculation method to be executed by a cost calculation device including a storage unit and a control unit, and the cost calculation method is executed by the control unit to determine the number of products ordered in the current month, and the number of orders in the current month. an order acquisition step of acquiring order data in which the amount is set; and, based on the order data, acquire purchase schedule data in which the current month's purchase quantity, the current month's purchase amount, and the current month's miscellaneous charges are set for the product. a purchase schedule acquisition step; and an inventory acquisition step of acquiring the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set for the product before the completion of the monthly closing process; The method is characterized in that it includes an inventory evaluation unit price calculation step of calculating a preliminary inventory evaluation unit price value of the product based on arrival schedule data and the previous month inventory data.

Further, the cost calculation program according to the present invention is a cost calculation program to be executed by a cost calculation device including a storage unit and a control unit, and the control unit calculates the number of products ordered in the current month and the order amount in the current month. An order acquisition step that acquires the set order data, and a purchasing step that acquires purchase schedule data that sets the current month's purchase quantity, the current month's purchase amount, and the current month's miscellaneous charges based on the order data. a schedule acquisition step; and an inventory acquisition step of acquiring the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month of the product are set before the completion of the monthly closing process, the order data, and the purchase schedule. and an inventory evaluation unit price calculation step of calculating a preliminary inventory evaluation unit price value of the product based on the data and the previous month inventory data.

According to the present invention, even if the system closing process for the previous month has not been executed, the current month's cost calculation process can be executed. Further, according to the present invention, by including order data and order data scheduled to be recorded in the current month in the receipt and payment items for calculating the inventory evaluation unit price, it is possible to present a preliminary value of the inventory evaluation unit price. Further, according to the present invention, the calculated inventory evaluation unit price and inventory amount can be obtained as registered data at that time. Furthermore, according to the present invention, even before the previous month's inventory data is finalized, by referring to the latest values and data at that time and performing cost calculations as preliminary values, more real-time cost understanding can be achieved. It also has the effect of contributing to understanding profits. Further, according to the present invention, although it has been impossible to confirm the gross profit for the current month until the monthly closing, it is possible to grasp the gross profit of each transaction at an early stage. Further, according to the present invention, by being able to estimate costs early, it is possible to review sales/sales strategies and purchasing strategies at an early stage. Further, according to the present invention, by including order data and order data in the target data, it is possible to efficiently realize future sales forecasts, that is, cost simulations.

FIG. 1 is a diagram showing an example of conventional cost calculation processing. FIG. 2 is a block diagram showing an example of the configuration of the cost accounting device in this embodiment. FIG. 3 is a flowchart showing an example of the processing of the cost accounting device in this embodiment. FIG. 4 is a diagram showing an example of cost calculation processing in this embodiment. FIG. 5 is a diagram showing an example of cost calculation processing in this embodiment.

Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
First, an overview of the present invention will be explained with reference to FIG. FIG. 1 is a diagram showing an example of conventional cost calculation processing.

Traditionally, the actual cost of a product is calculated and managed based on inventory data, and the system accounting year and month are updated after the monthly finalization process, which is the monthly closing, and the cost calculation process is executed as a daily process. It had been. In addition, conventionally, the inventory evaluation unit price of a product is calculated based on the latest inventory receipt and payment data for the current month of the system accounting year by performing cost calculation processing, and the calculated inventory evaluation unit price. By replacing sales data with cost of goods sold data, gross profit was determined based on actual costs.

Conventionally, the inventory evaluation unit price is calculated based on the previous month's confirmed inventory data and the current month's receipt and payment data. Because the year and month were different, it was not possible to calculate the cost for that period, and as a result, the cost was different or the cost could not be calculated, making it impossible to confirm the daily gross profit. Furthermore, in the past, when there was a large backlog of orders for the current month, the final inventory evaluation unit price and inventory amount were not known until sales and purchases were confirmed, which required manual data processing to forecast the arrival. was.

For example, as shown in Figure 1, conventionally, the monthly closing work and closing process for the current month were carried out in 5 business days from the end of the month, and the actual year and month were January 2020, and the accounting system on the system In the period when the month and year is December 2019, even if products scheduled to be purchased at the end of the month are often purchased across months (due to overseas transactions, etc.), Because the monthly closing work has not been completed, the inventory value at the end of December 2019 has not been determined, and the cost calculation for January 2020, which takes into account the backlog of orders scheduled for January 2020, will not be performed (Fig. (black circle in the middle), it was not possible to confirm the daily trading results and gross profit as management indicators, and it was not possible to predict the outcome of the transactions.

Therefore, in this embodiment, even before the previous month's inventory data is determined, by referring to the latest data at that time and performing cost calculations, it is possible to quickly grasp costs and profits. We provide a mechanism to do so.

[2. composition]
An example of the configuration of the cost accounting device 100 according to this embodiment will be described with reference to FIG. 2. FIG. 2 is a block diagram showing an example of the configuration of the cost accounting device 100 in this embodiment.

As shown in FIG. 2, cost accounting device 100 is a commercially available desktop personal computer. Note that the cost accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, but also a portable type such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer. It may also be an information processing device.

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

The communication interface unit 104 communicatively connects the cost accounting 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 cost accounting device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

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 includes a transaction database 106a.

Transaction database 106a stores transaction data. Here, transaction data includes product order data, order data, purchase schedule data, previous month inventory data, current month end inventory data, monthly inventory data, monthly inventory evaluation unit price data, and/or previous month inventory confirmation data, etc. It's okay to stay. Here, the order data may include the accounting year and month, product name, order date, scheduled purchase date, number of orders, and/or order amount. Further, the order data may include the accounting year and month, product name, order date, expected sales date, number of orders, and/or order amount. In addition, monthly inventory data includes the accounting year and month, product name, number of items in stock at the end of the previous month, amount of inventory at the end of the previous month, number of purchases in the current month, amount of purchases in the current month, amount of miscellaneous charges for the month, number of sales for the month, number of items in stock at the end of the month, and/or Alternatively, the inventory amount at the end of the current month, etc. may be set. Furthermore, the monthly inventory evaluation unit price data may include accounting year and month, product name, and/or inventory evaluation unit price.

An input device 112 and an output device 114 are connected to the input/output interface unit 108 . As the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. 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. Note that, below, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

The control unit 102 is a CPU or the like that controls the cost accounting 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 an order acquisition unit 102a, an order acquisition unit 102b, a purchase schedule acquisition unit 102c, an inventory acquisition unit 102d, an inventory evaluation unit price calculation unit 102e, and a monthly inventory registration unit 102f.

The order acquisition unit 102a acquires product order data. Here, the order acquisition unit 102a may acquire order data in which the number of products ordered in the current month and the amount of orders received in the current month are set. Further, the order acquisition unit 102a may register the order data in the transaction database 106a.

The order acquisition unit 102b acquires product order data. Here, the order acquisition unit 102b may acquire order data in which the number of products ordered in the current month and the order amount in the current month are set. Additionally, the order acquisition unit 102b may register the order data in the transaction database 106a.

The purchase schedule acquisition unit 102c acquires purchase schedule data of products. Here, the purchase schedule acquisition unit 102c may acquire purchase schedule data in which the current month purchase quantity, current month purchase amount, and current month miscellaneous charges are set based on the order data. Additionally, the purchase schedule acquisition unit 102c may register the purchase schedule data in the transaction database 106a.

The inventory acquisition unit 102d acquires inventory data of products. Here, the inventory acquisition unit 102d may acquire previous month inventory data in which the number of products in stock at the end of the previous month and the inventory amount at the end of the previous month are set before the completion of the monthly closing process. In addition, the inventory acquisition unit 102d determines the end-of-month inventory, which sets the number of items in stock at the end of the month and the amount of inventory at the end of the month, based on the previous month's inventory data, purchase schedule data, order data, and preliminary inventory evaluation unit price. You may also obtain data. In addition, the inventory acquisition unit 102d sets a value obtained by subtracting the number of orders for the product in the current month from the sum of the number of products in stock at the end of the previous month and the number of purchases in the current month, as the number of products in stock at the end of the month, and sets the value as the inventory evaluation unit price preliminary value. Month-end inventory data may be obtained in which the product of the current month-end inventory quantity is set as the current month-end inventory amount. In addition, when the monthly closing process is completed, the inventory acquisition unit 102d acquires the previous month's inventory confirmation data in which the number of items in stock at the end of the previous month and the amount of inventory at the end of the previous month are set; , inventory data, etc. may be registered in the transaction database 106a.

The inventory evaluation unit price calculation unit 102e calculates a preliminary inventory evaluation unit price value of the product. Here, the inventory evaluation unit price calculation unit 102e may calculate the preliminary inventory evaluation unit price value of the product based on the order data, the purchase schedule data, and the previous month's inventory data. In addition, the inventory evaluation unit price calculation unit 102e uses the sum of the inventory amount at the end of the previous month, the purchase amount for the current month, the current month's miscellaneous charges, and the order amount for the current month as the dividend, and calculates the amount of inventory at the end of the previous month, the number of purchases for the current month, and the number of orders for the current month. The quotient when the sum of the sum and the divisor is used as the divisor may be calculated as the preliminary inventory evaluation unit price value. In addition, the inventory evaluation unit price calculation unit 102e uses the sum of the final inventory amount of the product at the end of the previous month, the current month's purchase amount, and the current month's miscellaneous charges as the dividend, and the total of the inventory amount at the end of the previous month and the current month's purchase amount as the divisor. The quotient in this case may be calculated as the inventory evaluation unit price. In addition, the inventory evaluation unit price calculation unit 102e may register the inventory evaluation unit price preliminary value and/or the inventory evaluation unit price in the transaction database 106a.

The monthly inventory registration unit 102f registers monthly inventory data of products in the storage unit 106. Here, the monthly inventory registration unit 102f acquires the number of orders received in the current month, which is the expected sales of the product, as the number of sales in the current month, the number of items in stock at the end of the previous month, the amount in stock at the end of the previous month, the number of purchases in the current month, the amount of purchases in the current month, and the number of sales in the current month. , the number of items in stock at the end of the month, and/or the amount of inventory at the end of the month may be registered in the transaction database 106a.

[3. Concrete example]
A specific example of this embodiment will be described with reference to FIGS. 3 to 5.

[Cost calculation process]
Here, with reference to FIG. 3, an example of the next month cost calculation process in this embodiment will be described. FIG. 3 is a flowchart showing an example of the processing of the cost accounting device 100 in this embodiment.

As shown in FIG. 3, before the monthly closing process is completed, the order acquisition unit 102a acquires order data in which the number of orders for products and the order amount for the month are set, and registers the order data in the transaction database 106a ( Step SA-1).

Then, before the monthly closing process is completed, the order acquisition unit 102b acquires order data in which the number of products ordered in the current month and the order amount in the current month are set, and registers the order data in the transaction database 106a (step SA-2). .

Then, the purchase schedule acquisition unit 102c acquires purchase schedule data in which the current month's purchase quantity of products, the current month's purchase amount, and the current month's miscellaneous charges are set based on the order data, and It is registered in the transaction database 106a (step SA-3).

Then, before the completion of the monthly closing process, the inventory acquisition unit 102d acquires the previous month's inventory data in which the number of items in stock at the end of the previous month and the inventory amount at the end of the previous month are set as preliminary values, and stores the previous month's inventory data in the transaction database 106a. (Step SA-4).

Then, the inventory evaluation unit price calculation unit 102e takes the sum of the inventory amount at the end of the previous month, the purchase amount for the current month, the current month's miscellaneous charges, and the order amount for the current month as the dividend, and calculates the number of items in stock at the end of the previous month, the number of purchases in the current month, and the number of orders in the current month. The quotient when the sum is taken as a divisor is calculated as a preliminary inventory evaluation unit price value, and the preliminary inventory evaluation unit price value is registered in the transaction database 106a (step SA-5).

Then, the inventory acquisition unit 102d sets a value obtained by subtracting the number of orders for the product in the current month from the sum of the number of products in stock at the end of the previous month and the number of purchases in the current month, as the number of products in stock at the end of the month, and sets the value as the inventory evaluation unit price preliminary value. The end-of-month inventory data is obtained by setting the product of the number of items in stock at the end of the month as the inventory amount at the end of the month, and the inventory data at the end of the month is registered in the transaction database 106a (step SA-6).

Then, when the monthly closing process is completed, the inventory acquisition unit 102d acquires the previous month's inventory confirmation data in which the number of products in stock at the end of the previous month and the inventory amount at the end of the previous month are set, and stores the previous month's inventory confirmation data in the transaction database. 106a (step SA-7).

Then, the inventory evaluation unit price calculation unit 102e sets the sum of the final inventory amount of the product at the end of the previous month, the current month's purchase amount, and the current month's miscellaneous charges as the dividend, and the total of the inventory amount at the end of the previous month and the current month's purchase amount as the divisor. The quotient in this case is calculated as the inventory evaluation unit price, the inventory evaluation unit price is registered in the transaction database 106a (step SA-8), and the process ends.

Here, an example of the cost calculation process in this embodiment will be described with reference to FIGS. 4 and 5. 4 and 5 are diagrams showing an example of cost calculation processing in this embodiment.

As shown in Figure 4, in this embodiment, a company that performs the monthly closing process for the previous month within 5 business days from the end of the month starts the monthly closing process in early January 2020 (December 2019). (before completion), "inventory evaluation unit price = (confirmed inventory amount at the end of the previous month + current month's purchase amount + current month's miscellaneous charges) ÷ (confirmed inventory at the end of the previous month + current month's purchase quantity)" = Inventory quantity at the end of the previous month + Number of purchases in the current month - Number of sales in the current month'', and the accounting system calculates the current month (December 2019) by calculating the amount of inventory at the end of the month = Inventory evaluation unit price x the number of items in stock at the end of the month. The costing process at the end of the period is carried out. Here, as shown in FIG. 4, in this embodiment, each input process (purchase input, purchase miscellaneous input, and The information may be reflected in the monthly inventory table each time a sales entry, etc.) is performed.

Furthermore, as shown in FIG. 5, in this embodiment, at the beginning of January 2020 (before the monthly closing process in December 2019 is completed), the accounting system calculates the end-of-month inventory for the current month (December 2019). The inventory amount at the end of the month is acquired as a preliminary value, and is registered in the monthly inventory table as a preliminary value of the inventory quantity and inventory amount at the end of the previous month in January 2020. Then, as shown in FIG. 5, in this embodiment, the number of orders for the current month and the order amount for the current month, which are scheduled to be purchased in January 2020, are obtained from the ordering table. Inventory amount + current month purchase amount + current month miscellaneous charge amount + current month order amount) ÷ (last month end inventory + current month purchase amount + current month order amount)", and from the order table, the sales schedule for January 2020 is calculated. The number of orders received for the current month is obtained, and it is calculated as "Inventory quantity at the end of the month = Inventory quantity at the end of the previous month + Current month purchase quantity - Current month sales quantity", and "Inventory amount at the end of the current month = Inventory evaluation unit price preliminary value x Number of inventory at the end of the current month" By being calculated, the current month-end inventory quantity and current month-end inventory value are reflected in the monthly inventory table as preliminary values. In this way, in this embodiment, data (current month order amount and current month order quantity) whose scheduled purchase date in the order table is included in the actual year and month (January 2020) is used to calculate the inventory evaluation unit price preliminary value. May be included.

In this embodiment, the monthly closing process is completed on January 8, 2020, and the accounting system year and month (accounting year and month) becomes the actual year and month, January 2020. In order to determine the monthly inventory data for (December 2019), cost calculation processing is performed as needed using the final inventory amount and final inventory quantity of the product at the end of the previous month.

[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 cost accounting device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the cost accounting device 100, especially each processing function performed by the control unit 102, 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 that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment. Machine read to 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 cost accounting device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. be.

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, this "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 EEPR. OM (registration) Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVDs (Digital Versatile Discs), Blu-ray (registered trademark) Discs, 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 this embodiment, and the installation procedure after reading.

Various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and various databases used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the cost accounting 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 cost accounting device 100 may be realized by installing software (including programs, data, etc.) that makes the device 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.

INDUSTRIAL APPLICATION This invention is useful in industries, such as a trading company, where it is necessary to grasp the gross profit of each transaction at an early stage.

100 Cost calculation device 102 Control unit 102a Order acquisition unit 102b Order acquisition unit 102c Purchase schedule acquisition unit 102d Inventory acquisition unit 102e Inventory evaluation unit price calculation unit 102f Monthly inventory registration unit 104 Communication interface unit 106 Storage unit 106a Transaction database 108 Input/output interface Part 112 Input device 114 Output device 200 Server 300 Network

Claims (1)

A cost accounting device equipped with a storage unit and a control unit, in which the monthly closing of the previous month is performed in the current month, and the cost calculation for the current month is performed before the completion of the monthly closing process,
The control unit includes:
an order acquisition means for acquiring order data in which the number of products ordered in the current month and the order amount in the current month are set;
Purchase schedule acquisition means for acquiring purchase schedule data that sets the current month purchase quantity, current month purchase amount, and current month miscellaneous charges of the product based on the order data;
before the completion of the monthly closing process, an inventory acquisition means that acquires the previous month's inventory data in which the number of items in stock at the end of the previous month and the inventory amount at the end of the previous month are set for the product;
Inventory evaluation unit price calculation means for calculating a preliminary inventory evaluation unit price value of the product based on the order data, the purchase schedule data, and the previous month inventory data;
A cost accounting device characterized by comprising:

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