JP2024050244A - Device for managing individual costs by serial number, method for managing individual costs by serial number, and program for managing individual costs by serial number - Google Patents

Abstract

[Problem] The objective of the present invention is to provide an individual cost management device by serial number, an individual cost management method by serial number, and an individual cost management program by serial number, which can convert accounting data registered at the time of various transactions such as daily purchases, transfers, and expenses into cost data by serial number. [Solution] Based on the serial number master and accounting detail data, cost summary data by serial number and expense item is obtained, which is set by linking the manufacturing number, expense item, and work-in-process cost or product transfer cost. [Selected Figure] Figure 3

Description

The present invention relates to an individual cost management device by serial number, an individual cost management method by serial number, and an individual cost management program by serial number.

Patent Document 1 discloses a configuration in which, by creating journal entry data for the work-in-process cost of the target production number among the work-in-process cost of each production number that occurs each month, the individual costs of each production number are automatically linked to accounting entries.

JP 2020-57288 A

However, in the invention described in Patent Document 1, when various transaction data are managed by various systems, it is necessary to link the journal entry detail data from each system and manage it centrally in one system, but there is an issue in that the journal entry data cannot be converted to cost for cost accounting.

The present invention has been made in consideration of the above problems, and aims to provide an individual cost management device by serial number, an individual cost management method by serial number, and an individual cost management program by serial number that can convert accounting data registered at the time of various transactions such as daily purchases, transportation, and expense occurrence into cost data by serial number.

In order to solve the above-mentioned problems and achieve the objective, the individual cost management device by serial number according to the present invention is a device for managing individual costs by serial number that includes a storage unit and a control unit, the storage unit includes a serial number master set by linking the serial number and the serial number type indicating the ordered serial number or the stock serial number, and a transaction storage means for storing journal entry detail data set by linking the serial number, account item, and detailed amount, and the control unit includes a cost calculation means for acquiring serial number-specific and expense item-specific cost summary data set by linking the serial number, expense item, and work-in-process cost or product transfer cost based on the serial number master and the journal entry detail data.

In addition, in the individual cost management device by serial number according to the present invention, the journal entry detail data is further set in association with the journal entry occurrence date, and the cost calculation means acquires the serial number-specific and expense item-specific cost aggregation data set in association with the manufacturing number, the expense item, the cost aggregation processing date, and the work-in-process cost incurred in the current month or the product transfer cost based on the serial number master and the journal entry detail data.

In addition, in the individual cost management device by serial number according to the present invention, the cost calculation means sets a cost conversion record in a cost work that links the serial number, the expense item, the cost aggregation processing date, and the cost based on the journal entry detail data, and acquires the serial number-specific expense item-specific cost aggregation data that links the serial number, the expense item, and the work-in-process cost or the product transfer cost based on the serial number master and the cost work.

In addition, in the individual cost management device by serial number according to the present invention, the journal entry detail data is further set with the presence or absence of a linkage target linked to it, and the cost calculation means sets the cost conversion record, which is set by linking the serial number, the expense item, the cost collection processing date, and the cost, in the cost work based on the journal entry detail data in which the linkage target is set to be present, and acquires the serial number-specific expense item-specific cost collection data, which is set by linking the serial number, the expense item, and the work-in-process cost or the product transfer cost, based on the serial number master and the cost work.

In the individual cost management device by serial number according to the present invention, the serial number master is further set in such a way that the cost management department and the status of the serial number are linked, the storage unit further includes an expense item master in which the expense items and expense items are linked and set, and an accounting pattern master in which an account item corresponding to the combination of the serial number type and the status of the serial number is set, and the cost calculation means further sets in the cost work an accounting linkage record in which the serial number, the expense item, the cost aggregation processing date, the cost management department, the expense item, and the cost are linked and set based on the serial number-specific expense item-specific cost aggregation data, the expense item master, the accounting pattern master, and the serial number master.

In addition, in the individual cost management device by serial number according to the present invention, the control unit is characterized by further comprising a journal cost conversion means for creating cost transfer journal data that is set by linking the serial number, the cost collection processing date, the cost management department, the expense item, and the detailed amount based on the cost work.

In addition, in the individual cost management device by serial number according to the present invention, the journal cost conversion means sets the work in progress as a debit item and the expense item as a credit item based on the cost work, and creates the cost transfer journal data that is linked to the serial number, the cost collection processing date, the cost management department, and the detailed amount.

In addition, in the individual cost management device by serial number according to the present invention, the journal link record is further characterized in that a cost transfer item is set, and the journal cost conversion means further creates re-transfer journal data in which the cost transfer journal data corresponding to the cost work in which a cost transfer item other than the work in progress is set as the cost transfer item is transferred, the cost transfer item is set as the debit item, and the work in progress is set as the credit item.

In addition, in the individual cost management device by serial number according to the present invention, the detailed journal entry data is further set in association with the expense accounting department, and the cost calculation means acquires the serial number-specific and expense item-specific cost summary data set in association with the manufacturing number, the expense item, the expense accounting department, and the work-in-process cost or the product transfer cost based on the serial number master and the detailed journal entry data.

The method for managing individual costs by serial number according to the present invention is a method for managing individual costs by serial number to be executed by a device for managing individual costs by serial number that includes a storage unit and a control unit, the storage unit includes a serial number master set by linking the serial number and the serial number type indicating the ordered serial number or the stock serial number, and a transaction storage means for storing detailed journal entry data set by linking the serial number, the account item, and the detailed amount, and includes a cost calculation step executed by the control unit for acquiring total cost data by serial number and expense item set by linking the serial number, the expense item, and the work-in-process cost or the product transfer cost based on the serial number master and the detailed journal entry data.

The individual cost management program by serial number according to the present invention is a program for managing individual costs by serial number to be executed by an individual cost management device by serial number having a storage unit and a control unit, the storage unit having a serial number master set by linking the serial number and the serial number type indicating the ordered serial number or the stock serial number, and a transaction storage means for storing journal entry detail data set by linking the serial number, the account item, and the detailed amount, and the control unit executes a cost calculation step for acquiring serial number-specific expense item-specific cost summary data set by linking the serial number, the expense item, and the work-in-process cost or the product transfer cost based on the serial number master and the journal entry detail data.

According to the present invention, by having a serial number in the journal data associated with each cost, it is possible to convert and aggregate to a cost by serial number, and thereby perform cost calculation by serial number. In addition, according to the present invention, it is possible to create journal entries for the cost calculation results and make a judgment when generating journal details during external linkage. In addition, according to the present invention, when individual cost management by serial number is performed in the manufacturing industry of large equipment, etc., cost data is collected from each system in the accounting system, and the cost data can be entered from the accounting system into the cost management system, which is useful for the efficiency of cost management. In addition, according to the present invention, it is possible to improve the efficiency of individual cost management by serial number and to centralize data by cost linkage from the accounting system. In addition, according to the present invention, it is possible to return journal data that transfers the results calculated as cost to a cost item to the accounting system, and it is possible to exchange journal data and cost mutually. In addition, according to the present invention, by having a cost conversion target classification, it is possible to make any transaction a cost entry element, and it is possible to have compatibility with various systems. In addition, according to the present invention, it is possible to improve business efficiency by eliminating the need to calculate the cost transfer journal entry from the transaction data. In addition, according to the present invention, it is possible to perform immediate cost accounting analysis by simultaneously returning the cost transfer journal entry.

FIG. 1 is a diagram showing an example of the individual cost management process by serial number in this embodiment. FIG. 2 is a diagram showing an example of the individual cost management process by serial number in this embodiment. FIG. 3 is a block diagram showing an example of the configuration of the serial number-specific individual cost management device in this embodiment. FIG. 4 is a flowchart showing an example of the process of the serial number-specific individual cost management device in this embodiment. FIG. 5 is a diagram showing an example of an overview of individual cost management by serial number in this embodiment. FIG. 6 is a diagram showing an example of the individual cost management process by serial number in this embodiment. FIG. 7 is a diagram showing an example of the individual cost management process by serial number in this embodiment. FIG. 8 is a diagram showing an example of the individual cost management process by serial number in this embodiment. FIG. 9 is a diagram showing an example of the individual cost management process by serial number in this embodiment.

An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
First, an overview of the present invention will be described with reference to Figures 1 and 2. Figures 1 and 2 are diagrams showing an example of individual cost management processing by serial number in this embodiment.

Traditionally, when various transaction data was managed in various systems, it was common to link journal entry detail data from each system and centralize it in one system to output various financial statements such as P/L (profit and loss statement) and B/S (balance sheet).

In this embodiment, the debit item and debit amount, and the credit item and credit amount are each stored in one record, and journal entry data that stores ancillary data such as document number and department data in the same record, as well as cost data that stores cost amounts by production number and expense item, are managed, and expense items such as material costs, labor costs, and expenses are managed in master data, providing a mechanism for processing cost calculations and managing costs for various transaction data.

For example, as shown in FIG. 1, in this embodiment, when accounting entries are made for various transactions, production number cost linkage is performed by converting the accounting entry detail data into cost work, and cost calculations such as accumulating cost elements by production number are performed.

Also, as shown in FIG. 2, in this embodiment, when linking from an external system (collecting journal entry data), the acceptance type is assigned according to the type of external system from which the linking originates, and the acceptance type is referenced to determine whether the target flag for cost linking is ON/OFF, and the expense item is identified based on the conversion list according to the subject to be linked.

2. Configuration
An example of the configuration of the serial number-specific individual cost management device 100 according to this embodiment will be described with reference to Fig. 3. Fig. 3 is a block diagram showing an example of the configuration of the serial number-specific individual cost management device 100 according to this embodiment.

As shown in FIG. 3, the serial number-specific individual cost management device 100 is a commercially available desktop personal computer. Note that the serial number-specific individual cost management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The serial number-specific individual cost management device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the serial number-specific individual cost management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the serial number-specific individual 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 serial number-specific individual cost management 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).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, 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, or an optical disk. The storage unit 106 includes a manufacturing number master 106a, an expense item master 106b, an accounting pattern master 106c, a cost workbook 106d, and a transaction database 106e.

The serial number master 106a is a master that sets the serial number (serial number). Here, the serial number master 106a may be set with a serial number and a serial number type indicating an order serial number or an inventory serial number. Here, the order serial number is a serial number linked to the order data, and may be transferred to the cost of sales at the time of sales. Also, the inventory serial number is a serial number that is not linked to an order, and may be transferred to a product by completing the progress of the serial number. Also, the serial number master 106a may be set with a cost management department and a serial number status linked to it. Here, Status (classification): Incomplete means that the serial number is incomplete (= in-process), and Status (classification): Completed may be a state in which the serial number is in a completed state and is transferred from in-process to another cost account. Also, the serial number master 106a may be set with a serial number management department (cost management department) linked to it.

The expense item master 106b is a master that sets the expense items, which are the account items of the expense items. Here, the expense item master 106b may be set so that the expense item code, expense item, and expense item are linked together.

The journal entry pattern master 106c is a master that sets the journal entry pattern. Here, the journal entry pattern master 106c may be set with an account item that corresponds to a combination of the serial number type and the status of the serial number.

The cost work 106d is a memory used for cost calculation processing and journal cost conversion processing. Here, the cost work 106d may store (set) a cost conversion record and/or a journal linkage record. In addition, the cost work 106d may be set to link journal linkage numbers, manufacturing number item codes, expense names, journal entry occurrence dates, cost aggregation processing dates, departments, expense items, cost transfer items, and/or amounts, etc.

The transaction database 106e stores transaction data. Here, the transaction database 106e may store journal entry detail data that is set by linking the serial number, the account item, and the detailed amount. Here, the journal entry detail data may be set by linking the journal entry date, the presence or absence of a linkage target, and the expense recording department. In addition, the journal entry detail data may be set by linking the journal entry number, the journal entry date, the department, the debit item, the debit amount, the credit item, the credit amount, the serial number, the expense item, the linkage target flag, and/or the journal entry linkage completed flag, etc. In addition, the transaction data may include cost summary data by serial number and expense item (cost data), and/or journal entry data (cost transfer journal entry data and/or re-transfer journal entry data), etc.

The control unit 102 is a CPU or the like that performs overall control of the serial number-specific individual cost management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function and concept, the control unit 102 is equipped with a cost calculation unit 102a and an accounting cost conversion unit 102b.

The cost calculation unit 102a executes cost calculation processing. Here, the cost calculation unit 102a may acquire serial number-specific expense item-specific cost summary data that is set by linking the serial number, expense item, and work-in-process cost or product transfer cost based on the serial number master 106a and the journal entry detail data. The cost calculation unit 102a may also acquire serial number-specific expense item-specific cost summary data that is set by linking the serial number, expense item, cost summary processing date, and work-in-process cost or product transfer cost incurred in the current month based on the serial number master 106a and the journal entry detail data. The cost calculation unit 102a may set a cost conversion record in which the serial number, the expense item, the cost collection processing date, and the cost are linked to each other based on the journal detail data in the cost work 106d, and may acquire serial number-specific expense item-specific cost collection data in which the serial number, the expense item, and the work-in-process cost or the product transfer cost are linked to each other based on the serial number master 106a and the cost work 106d. The cost calculation unit 102a may set a cost conversion record in which the serial number, the expense item, the cost collection processing date, and the cost are linked to each other based on the journal detail data in which the link target is set to exist in the cost work 106d, and may acquire serial number-specific expense item-specific cost collection data in which the serial number, the expense item, and the work-in-process cost or the product transfer cost are linked to each other based on the serial number master 106a and the cost work 106d. The cost calculation unit 102a may also set, in the cost work 106d, an accounting linkage record that links and sets the manufacturing number, expense item, cost accounting processing date, cost management department, expense item, and cost based on the manufacturing number-specific cost summary data by expense item, expense item master 106b, accounting pattern master 106c, and manufacturing number master 106a. Here, the accounting linkage record may be set to a cost transfer item. The cost calculation unit 102a may also acquire manufacturing number-specific cost summary data that links and sets the manufacturing number, expense item, expense accounting department, and work-in-process cost or product transfer cost based on the manufacturing number master 106a and accounting detail data.

The journal cost conversion unit 102b executes the journal cost conversion process. Here, the journal cost conversion unit 102b may create cost transfer journal data in which the manufacturing number, the cost collection processing date, the cost management department, the expense item, and the detailed amount are linked based on the cost work 106d. The journal cost conversion unit 102b may also create cost transfer journal data in which the debit item is set to work in progress and the credit item is set to expense items, and the manufacturing number, the cost collection processing date, the cost management department, and the detailed amount are linked based on the cost work 106d. The journal cost conversion unit 102b may also create re-transfer journal data in which the cost transfer item is set to the debit item and the work in progress is set to the credit item, which is transferred from the cost transfer journal data corresponding to the cost work 106d in which a cost transfer item other than work in progress is set. In addition, the journal cost conversion unit 102b may register journal data such as cost transfer journal data or re-transfer journal data as new journal detail data in the transaction database 106e.

3. Specific Examples
A specific example of this embodiment will be described with reference to FIGS.

[Individual cost management process by serial number]
An example of the manufacturing number-based individual cost management process in this embodiment will now be described with reference to Fig. 4. Fig. 4 is a flow chart showing an example of the process of the manufacturing number-based individual cost management device 100 in this embodiment.

As shown in FIG. 4, the cost calculation unit 102a sets a cost conversion record in the cost work 106d that links the manufacturing number, expense item, cost collection processing date, and cost based on the journal entry detail data that is set as having a linkage target stored in the transaction database 106e (step SA-1).

Then, the cost calculation unit 102a obtains the cost summary data by production number and expense item that is linked to the production number, expense item, and work-in-process cost or product transfer cost based on the production number master 106a and the cost work 106d (step SA-2).

Then, the cost calculation unit 102a sets in the cost work 106d an accounting linkage record that links the serial number, expense item, cost accounting processing date, cost management department, expense item, and cost based on the serial number-by-item cost aggregation data, the expense item master 106b, the accounting pattern master 106c, and the serial number master 106a (step SA-3).

Then, the journal cost conversion unit 102b creates cost transfer journal data based on the cost worksheet 106d, setting work in progress as the debit item and expense item as the credit item, and linking the production number, cost collection processing date, cost management department, and detailed amount, and registers the cost transfer journal data as new detailed journal data in the transaction database 106e. If there is cost transfer journal data corresponding to the cost worksheet 106d in which a cost transfer item other than work in progress is set, the cost transfer journal data is transferred to the cost transfer journal data, and re-transfer journal data is created in which a cost transfer item is set as the debit item and work in progress is set as the credit item, and the re-transfer journal data is registered in the transaction database 106e as new detailed journal data (step SA-4), and the process ends.

Now, an example of the individual cost management process by serial number in this embodiment will be described with reference to Figures 5 to 9. Figure 5 is a diagram showing an example of the overview of the individual cost management by serial number in this embodiment. Figures 6 to 9 are diagrams showing an example of the individual cost management process by serial number in this embodiment.

As shown in Figures 5 and 6, in this embodiment, a cost work 106d is created from the journal data. Here, as shown in Figure 6, the department of the cost work 106d in this embodiment is set to the expense recording department of the journal data.

As shown in Figures 5 and 7, in this embodiment, cost calculation processing is performed using the cost worksheet 106d, and the updated work-in-process cost, cost of sales, product cost, etc. are determined based on the conditions of the serial number master 106a and the accounting pattern master 106c, and cost summary data by serial number and expense item is obtained. Here, as shown in Figure 7, in this embodiment, the data for serial number: X01 is updated to work-in-process cost incurred in the current month because it is an order serial number and incomplete, and the data for serial number: Y01 is updated to product transfer cost because it is an inventory serial number and completed.

As shown in Figures 5 and 8, in this embodiment, data for cost transfer journal entries is created in the cost work 106d, that is, the credit expense item is determined by the expense item code and the corresponding expense item is set in the expense item master 106b, and the debit cost transfer item is determined according to the conditions in the serial number master 106a and journal pattern master 106c, and the cost work 106d is set. Here, as shown in Figure 8, in this embodiment, in the cost work 106d, a work in progress account is set for the data of serial number: X01, since it is an order serial number and incomplete, and a product account is set for serial number: Y01, since it is an inventory serial number and completed, and the serial number management department (cost management department) is set from the serial number master 106a.

As shown in FIG. 5 and FIG. 9, in this embodiment, when the cost transfer item is other than work in progress, "transfer journal data to work in progress" + "transfer journal data from work in progress to finished goods or cost of sales" are created as a cost journal conversion process. Here, as shown in FIG. 9, in the journal detail data of journal entry numbers SM001, SM003, SM004, SM006, and SM007 in this embodiment, the linkage flag is updated to 1: linked because it has been linked to the cost data in processing A, and in the journal detail data of journal entry numbers SM002 and SM005 in this embodiment, the linkage target flag = 0: not applicable, so the linkage target flag = 0 remains, and in the journal detail data of the cost item transfer newly created in processing B in this embodiment, it is not returned to the cost data, so the linkage target flag = 0: not applicable.

[4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

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

5. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth 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 or part of the processes described as being performed manually can be performed automatically using a known method.

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

In addition, with regard to the serial number-specific individual cost management device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the serial number-specific individual cost management device 100, particularly the processing functions 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, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the serial number-specific individual cost management device 100 as necessary. 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 HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the serial number-specific individual cost management device 100 via any network, and it may be possible to download all or part of it as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a DVD (registered trademark) or Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit 106 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 store various programs, tables, databases, and web page files used for various processes and providing websites.

The serial number-specific individual 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. The serial number-specific individual cost management device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

The present invention is useful in industries where accounting data is managed in a centralized manner and cost accounting needs to be performed.

REFERENCE SIGNS LIST 100 Serial number-specific individual cost management device 102 Control unit 102a Cost calculation unit 102b Journalization cost conversion unit 104 Communication interface unit 106 Storage unit 106a Serial number master 106b Expense item master 106c Journalization pattern master 106d Cost work 106e Transaction database 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (11)

A manufacturing number-specific individual cost management device including a memory unit and a control unit,
The storage unit is
A serial number master that links the serial number and the serial number type that indicates the order serial number or the stock serial number,
A transaction storage means for storing journal entry detail data that is set by linking the manufacturing number, the account item, and the detail amount;
Equipped with
The control unit is
a cost calculation means for acquiring cost summary data by production number and expense item, which is set by linking the production number, expense item, and work-in-process cost or product transfer cost based on the production number master and the journal entry detail data;
An individual cost management device by serial number, comprising: The journal entry detail data is
In addition, the journal entry date is set in a linked manner,
The cost calculation means
The individual cost management device by manufacturing number according to claim 1, characterized in that the cost aggregation data by manufacturing number and expense item is obtained based on the manufacturing number master and the journal detail data, and is set by linking the manufacturing number, the expense item, the cost aggregation processing date, and the work-in-process cost incurred in the current month or the product transfer cost. The cost calculation means
The individual cost management device by serial number as described in claim 1, characterized in that a cost conversion record that links the serial number, the expense item, the cost aggregation processing date, and the cost based on the journal entry detail data is set in a cost work, and the cost aggregation data by serial number and expense item that is linked to the serial number, the expense item, and the work-in-process cost or the product transfer cost is acquired based on the serial number master and the cost work. The journal entry detail data is
In addition, the presence or absence of a link target is linked and set,
The cost calculation means
The individual cost management device by serial number as described in claim 3, characterized in that the cost conversion record, which is set by linking the serial number, the expense item, the cost aggregation processing date, and the cost, is set in the cost work based on the journal entry detail data for which the linkage target is set, and the cost aggregation data by serial number and expense item, which is set by linking the serial number, the expense item, and the work-in-process cost or the product transfer cost, is acquired based on the serial number master and the cost work. The serial number master is
Furthermore, the cost management department and the status of the serial number are linked and set,
The storage unit is
The expense item master set by linking the expense items and expense items,
an accounting pattern master in which an account item corresponding to a combination of the serial number type and the serial number status is set;
Further comprising:
The cost calculation means
The individual cost management device by serial number as described in claim 4 further comprises a journal linkage record set in the cost work that links the serial number, the expense item, the cost aggregation processing date, the cost management department, the expense item, and the cost based on the cost aggregation data by serial number and expense item, the expense item master, the journal pattern master, and the serial number master. The control unit is
A journal cost conversion means for creating cost transfer journal data that is set by linking the manufacturing number, the cost collection processing date, the cost management department, the expense item, and the detailed amount based on the cost work;
6. The individual cost management device by serial number according to claim 5, further comprising: The accounting cost conversion means includes:
The individual cost management device by serial number as described in claim 6, characterized in that, based on the cost work, work in progress is set as a debit item, the expense item is set as a credit item, and the cost transfer journal data is created by linking the serial number, the cost collection processing date, the cost management department, and the detailed amount. The journal entry linkage record is
In addition, cost transfer items are set,
The accounting cost conversion means includes:
The individual cost management device by manufacturing number as described in claim 7 further comprises creating re-transfer journal data in which the cost transfer journal data corresponding to the cost work in which a cost transfer item other than the work in progress is set as the cost transfer item, the cost transfer item is set as the debit item, and the work in progress is set as the credit item. The journal entry detail data is
In addition, the expense accounting department is set up in a linked manner,
The cost calculation means
The individual cost management device by manufacturing number according to claim 1, characterized in that the cost summary data by manufacturing number and expense item is obtained, which is set by linking the manufacturing number, the expense item, the expense accounting department, and the work-in-process cost or the product transfer cost based on the manufacturing number master and the journal entry detail data. A method for managing individual costs by serial number to be executed by a device for managing individual costs by serial number, the device comprising a storage unit and a control unit,
The storage unit is
A serial number master that links the serial number and the serial number type that indicates the order serial number or the stock serial number,
A transaction storage means for storing journal entry detail data that is set by linking the manufacturing number, the account item, and the detail amount;
Equipped with
Executed in the control unit,
a cost calculation step of acquiring cost summary data by production number and expense item, which is set by linking the production number, the expense item, and the work-in-process cost or the product transfer cost based on the production number master and the journal entry detail data;
A method for managing individual costs by manufacturing number, comprising: A serial number-specific individual cost management program to be executed by a serial number-specific individual cost management device having a memory unit and a control unit,
The storage unit is
A serial number master that links the serial number and the serial number type that indicates the order serial number or the stock serial number,
A transaction storage means for storing journal entry detail data that is set by linking the serial number, the account item, and the detail amount;
Equipped with
In the control unit,
a cost calculation step of acquiring cost summary data by production number and expense item, which is set by linking the production number, the expense item, and the work-in-process cost or the product transfer cost based on the production number master and the journal entry detail data;
A program for managing individual costs by production number.

Images