JP2024094102A - Indirect cost allocation device, indirect cost allocation method, and indirect cost allocation program - Google Patents

Abstract

[Problem] The objective is to provide an indirect cost allocation device etc. that corrects the imbalance in the conventional indirect cost allocation standards and enables actual cost calculations that are closer to reality by setting allocation standards that are fairer than the conventional indirect cost allocation standards.
[Solution] In this embodiment, 1) the labor hour table is referred to to calculate the total work time per person and the work time per contract detail per person, the calculated work time per person for each contract detail is divided by the calculated total work time per person to calculate the weighting ratio per employee and contract, and the calculated weighting ratios per employee are aggregated by contract to calculate the weighting by contract detail, 2) the contract detail table, labor hour table, employee master, and planned unit price master are referred to to extract indirect costs, and the contract detail data and purchasing data are referred to to extract indirect costs and calculate the sum of the extracted indirect costs, 3) the calculated total is multiplied by the calculated weighting by contract detail, and the value obtained by the multiplication is divided by the number of contracts to which the total is to be allocated, thereby calculating the allocation amount of indirect costs by contract.
[Selected figure] Figure 4

Description

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

Patent document 1 discloses a labor cost allocation system that allocates labor costs incurred between the start and end times of a job to an allocation destination associated with the attributes of the job.

JP 2003-58679 A

When allocating manufacturing overhead to each project in the IT industry, it is common to allocate labor costs based on either man-hours or man-hour value ratios. However, if allocation is based on man-hours or man-hour value ratios, the allocation standard for overhead costs will end up being biased if one person ends up working on a project intensively. In other words, the personnel deployed to troubleshoot can worsen the project's profit and loss. Allocating labor hours may seem correct (and not problematic) at first glance, but there is a risk of creating an imbalance.

The present invention has been made in consideration of the above problems, and aims to provide an indirect cost allocation device, an indirect cost allocation method, and an indirect cost allocation program that correct the imbalance in the conventional indirect cost allocation standards and set allocation standards that are fairer than the conventional indirect cost allocation standards, thereby enabling actual cost calculations that are closer to reality.

In order to solve the above-mentioned problems and achieve the object, the indirect cost allocation device of the present invention comprises an allocation standard value calculation unit that refers to work time data that stores work hours by employee, date, and contract, calculates the monthly work hours by employee and the monthly work hours by employee and contract, calculates the ratio of the calculated work hours by employee and contract to the calculated work hours by employee, and calculates an aggregate value by contract based on the calculated ratio, and a contract management data that links each contract to a classification of direct cost or indirect cost. The system is characterized by comprising an overhead calculation unit that refers to the work time data and employee unit price data related to overhead to extract overhead, and refers to the contract management data and purchase data linked to the contract to extract overhead and calculate the total of the extracted overhead, and an overhead allocation unit that calculates the allocation amount of the overhead by contract by multiplying the total calculated by the overhead calculation unit by the total value calculated by the allocation base value calculation unit and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated.

In the overhead allocation device of the present invention, the overhead allocation unit may create cost data including the calculated overhead allocation amount by contract, the corresponding contract, and predetermined item identification information related to the overhead.

In the overhead allocation device of the present invention, the contract may also relate to a project in the IT industry.

The overhead allocation method according to the present invention includes an allocation base value calculation step in which an allocation base value calculation unit refers to work time data stored for work hours by employee, date, and contract to calculate monthly employee-specific work hours and monthly employee-specific contract-specific work hours, calculates a ratio of the calculated employee-specific work hours by contract to the calculated employee-specific work hours, and calculates a summary value by contract based on the calculated ratio; and an overhead calculation unit calculates contract management data in which each contract is linked to a classification of direct cost or indirect cost, and calculates the work hours by contract based on the calculated ratio. The method includes an overhead calculation step of extracting overhead by referring to time data and employee unit price data related to overhead, and also by referring to the contract management data and purchase data linked to the contract to extract overhead and calculate the total of the extracted overhead, and an overhead allocation step in which an overhead allocation unit multiplies the total calculated by the overhead calculation unit by the total value calculated by the allocation base value calculation unit and divides the value obtained by the multiplication by the number of contracts to which the total is to be allocated, thereby calculating the overhead allocation amount for each contract.

The overhead allocation program of the present invention includes an information processing device, a calculation unit for calculating the monthly employee-specific working hours and the monthly employee-specific working hours by contract by referring to the working hours data that stores working hours by employee, date, and contract, and for calculating the ratio of the calculated employee-specific working hours by contract to the calculated employee-specific working hours by employee, and for calculating the aggregate value by contract based on the calculated ratio, and a contract management data that links each contract to a classification of direct cost or indirect cost, and It is intended to function as an overhead aggregation means that extracts overhead by referencing the contract management data and employee unit price data related to overhead, and that extracts overhead by referencing the contract management data and the purchase data linked to the contract, and calculates the total of the extracted overhead; and an overhead allocation means that calculates the allocation amount of overhead by contract by multiplying the total calculated by the overhead aggregation means by the aggregate value calculated by the allocation base value calculation means and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated.

The present invention has the effect of correcting the imbalance in the conventional overhead allocation standards and setting allocation standards that are fairer than the conventional overhead allocation standards, thereby making it possible to realize actual cost calculations that are closer to reality.

FIG. 1 is a block diagram showing an example of the configuration of a task support device according to the present embodiment. FIG. 2 is a diagram showing an example of an overall outline of a business flow and a processing flow. FIG. 3 is a diagram showing a specific example of a business flow and a process flow, and an example of data to be registered. FIG. 4 shows a specific example of a business flow and a processing flow, an example of data to be registered, and an example of calculation to be executed. FIG. 5 shows a specific example of a business flow and a processing flow, an example of data to be registered, and an example of calculation to be executed.

Below, an embodiment of the indirect cost allocation device, indirect cost allocation method, and indirect cost allocation program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiment.

[1. Configuration]
An example of the configuration of a business support device 100 (including an indirect cost allocation device of the present invention) according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the business support device 100.

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

The business support 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 included in the business support 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 business support 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 the communication line. Here, the network 300 has a function of connecting the business support 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 data stored in the memory unit 106 may be stored in the server 200, for example.

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), 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, 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 in cooperation 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, an optical disk, or the like.

The memory unit 106 stores the planned unit price master 106a, the item master 106b, the employee master 106c, the allocation criteria master 106d, the department master 106e, the contract detail allocation procedure master by department 106f, the purchase product master 106g, the use purpose master 106h, the contract detail table 106i (corresponding to the contract management data of the present invention), the man-hour table 106j (corresponding to the work time data of the present invention), the purchase table 106k (corresponding to the purchase data of the present invention), the cost table 106l (corresponding to the cost data of the present invention), and the like. The unit price data of the present invention corresponds to the planned unit price master 106a and the employee master 106c. The business support device 100 may also have a function of maintaining (newly registering, modifying, or deleting) the various masters stored in the memory unit 106.

Figure 3 shows an example of information stored in the planned unit price master 106a. The planned unit price master 106a is used to manage unit prices by job title. As shown in Figure 3, the planned unit price master 106a stores planned unit price identification information (e.g. planned unit price CD, etc.) assigned to a unit price, unit price name (e.g. job title such as department manager, etc.), direct cost amount, and indirect cost amount, etc.

Figure 3 shows an example of information stored in the subject master 106b. The subject master 106b is used to manage subjects. As shown in Figure 3, the subject master 106b stores subject identification information such as subject CD and subject name.

Figure 3 shows an example of information stored in employee master 106c. Employee master 106c is used to manage employee information. As shown in Figure 3, employee master 106c stores employee identification information such as employee CD and employee name, department identification information such as department CD and department name, and planned unit price identification information (for example, planned unit price CD, etc.).

Figure 3 shows an example of information stored in the allocation criteria master 106d. The allocation criteria master 106d is used to manage allocation criteria. As shown in Figure 3, the allocation criteria master 106d stores allocation criteria identification information such as allocation criteria category and allocation criteria name.

Figure 3 shows an example of information stored in the department master 106e. The department master 106e is used to manage department information. As shown in Figure 3, the department master 106e stores department identification information such as department CD and department name.

Figure 3 shows an example of information stored in the department-specific contract detail allocation procedure master 106f. The department-specific contract detail allocation procedure master 106f is used to manage allocation criteria by department. As shown in Figure 3, the department-specific contract detail allocation procedure master 106f stores department identification information, allocation criteria identification information, etc.

Figure 3 shows an example of information stored in the purchased product master 106g. The purchased product master 106g is used to manage names such as "contract work fee," "quasi-entrusted work fee," and "work time" as purchased products, linking them to intended use such as fees and time. As shown in Figure 3, the purchased product master 106g stores purchased product identification information such as purchased product CD and purchased product name, and intended use identification information (e.g. intended use CD, etc.).

Figure 3 shows an example of information stored in the usage purpose master 106h. The usage purpose master 106h is used to manage account items, etc., that are applied to direct costs and indirect costs by usage purpose. As shown in Figure 3, the usage purpose master 106h stores usage purpose identification information, direct cost item identification information (e.g., direct cost item CD, etc.), direct cost account item identification information (e.g., "outsourcing cost (direct)", "labor cost (direct)", etc.), indirect cost item identification information (e.g., indirect cost item CD, etc.), and indirect cost account item identification information (e.g., "outsourcing cost (interim)", "labor cost (interim)", etc.).

FIG. 3 shows an example of information stored in the contract details table 106i. The contract details table 106i is for managing information such as contracts. The contract details table 106i also plays a role in linking the direct/indirect classification for distinguishing between direct and indirect costs with departments (divisions). As shown in FIG. 3, the contract details table 106i stores contract details identification information (e.g., contract details number and contract details name), direct/indirect classification (e.g., "1" meaning direct cost, "2" meaning indirect cost), category identification information (e.g., category names such as "direct" and "indirect"), and department identification information (e.g., department CD and department name). The business support device 100 may be provided with a registration function (contract details registration function and indirect project registration function) for updating (new registration, modification, or deletion) the contract details table 106i.

Figures 3, 4, and 5 show an example of information stored in the man-hour table 106j. The man-hour table 106j is for managing employee work hours and the like. As shown in Figures 3, 4, and 5, the man-hour table 106j stores employee identification information, dates, contract detail identification information, work hours, and the like. Purchased product CD "H003" in the purchased product master 106g is set in "Working hours" in the man-hour table 106j. The business support device 100 may be equipped with a man-hour input function for updating (newly registering, modifying, or deleting) the man-hour table 106j.

Figures 4 and 5 show an example of information stored in the purchase table 106k. The purchase table 106k is for managing purchase information. As shown in Figures 4 and 5, the purchase table 106k stores the date, invoice identification information (e.g., invoice number, etc.), supplier identification information (e.g., supplier CD and supplier name, etc.), purchased product identification information (e.g., purchased product CD and purchased product name, etc.), tax-excluded amount, and contract detail identification information. The business support device 100 may be equipped with a purchase input function for updating (newly registering, modifying, or deleting) the purchase table 106k.

Figure 5 shows an example of information stored in the cost table 106l. The cost table 106l is for managing direct costs and indirect costs for each contract. As shown in Figure 5, the cost table 106l stores the date, contract detail identification information, item identification information (e.g., item CD, item name, etc.), amount, etc.

Returning to FIG. 1, the control unit 102 is a CPU or the like that provides overall control of the business support 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 types of business support based on these stored programs.

The control unit 102, in terms of its functional concept, includes a per-person weight calculation processing unit 102a (included in the allocation base value calculation unit of the present invention), a contract detail weight calculation processing unit 102b (included in the allocation base value calculation unit of the present invention), a direct indirect cost calculation processing unit 102c (including a part of the indirect cost calculation unit of the present invention), and an indirect cost allocation processing unit 102d (including a part of the indirect cost calculation unit of the present invention and the indirect cost allocation unit of the present invention).

As shown in "(5) Cost Calculation (Individual Weighting Calculation)" in FIG. 4, the individual weighting calculation processing unit 102a aggregates the work hours incurred by each employee for each month by contract item based on the man-hour table 106j, and distributes the weighting by contract item for each employee so that the total work hours of each employee is 1.0 regardless of the total work hours of each employee, and calculates the individual weighting ratio (corresponding to the "ratio value" of the present invention) defined by the calculation formula "work time by each contract item by person (corresponding to "work time by each employee per month by contract" of the present invention) / total work time by person (corresponding to "work time by each employee per month" of the present invention). In other words, the individual weighting calculation processing unit 102a refers to the man-hour table 106j to calculate the total work time by person and the work time by each contract item by person, and calculates the individual weighting ratio by employee contract item based on the calculated total work time by person and the work time by each contract item by person.

As shown in "(6) Cost calculation (weighting by contract detail)" in Figure 4, the contract detail weighting processing unit 102b adds up the weighting ratios allocated by employee contract detail for each contract detail (i.e., calculates the sum of the weighting ratios for each employee for each contract detail) and determines the allocation standard for each contract detail (weighting by contract detail (corresponding to the "aggregated value" of the present invention)).

As shown in "(7) Cost Calculation (Direct and Indirect Cost Aggregation)" in FIG. 5, the direct indirect cost calculation processing unit 102c 1) refers to the employee master 106c to identify the planned unit price identification information linked to each employee identification information in the man-hour table 106j, 2) refers to the contract details table 106i to identify the direct and indirect category (or category name) linked to each contract details identification information in the man-hour table 106j, 3) refers to the planned unit price master 106a to obtain a unit price linked to the identified planned unit price identification information and corresponding to the identified direct and indirect category (or category name), and 4) multiplies the obtained unit price (unit price of direct cost and indirect cost) by each operation time in the man-hour table 106j to calculate direct cost and indirect cost.

As shown in "(8) Cost Calculation (Direct/Indirect Cost Aggregation)" in FIG. 5, the direct/indirect cost calculation processing unit 102c 1) refers to the contract details table 106i to identify the direct/indirect cost category (or category name) linked to each contract detail identification information in the purchase table 106k, and 2) allocates each tax-excluded amount in the purchase table 106k to direct cost and indirect cost according to the identified direct/indirect cost category (or category name).

As shown in "(9) Cost Calculation (Indirect Cost Allocation Calculation)" in FIG. 5, the indirect cost allocation processing unit 102d 1) calculates the total indirect cost obtained by the direct indirect cost calculation processing unit 102c, 2) multiplies the calculated total indirect cost by the contract detail weight calculated by the contract detail weighting aggregation processing unit 102b, and divides the multiplied amount by the number of contracts to which the indirect cost is to be allocated, thereby calculating the indirect cost allocation amount by contract detail, and 3) stores the calculated indirect cost allocation amount by contract detail in the cost table 106l together with the information to be stored together (date, contract detail identification information, and item identification information). The cost table 106l also stores direct costs aggregated by contract detail originating from the man-hour table 106j.

2. Processing
[2-1. Processing Overview]
2 is a diagram showing an example of an overall overview of the business flow and processing flow. Generally, after a project is registered, costs are registered (input of man-hours, input of purchases, etc.), and indirect costs are tallied and allocated in the cost calculation process to calculate the cost. In this embodiment, however, in the cost calculation process, weighted calculation by personnel and weighted calculation by contract details are performed, and then indirect costs are tallied and allocated to calculate the cost. Note that, for indirect costs, the contract details 1001 are the source of funds for the indirect project, and are allocated to each contract detail.

[2-2. Specific examples of processing]
4 and 5 are diagrams showing specific examples of business flows and process flows, examples of registered data, and examples of calculations to be executed. A specific example of the processing performed by the business support device 100 configured as described above will be described, focusing on the processing from "(5) Cost calculation (personal weighting calculation)" onward in FIG. 4.

[(5) Cost accounting (per capita calculation) (Figure 4)]
First, the individual weight calculation processing unit 102a acquires the work hours by contract to which indirect expenses are allocated for employee CD "S001" (Yamada Taro) in the man-hour table 106j. In this explanation, 50 hours are acquired for contract detail number "0001", 50 hours for contract detail number "0002", and 60 hours for contract detail number "0003".

Next, the individual weight calculation processing unit 102a sums up the acquired work hours linked to employee CD "S001". In this example, the total is calculated to be 160 hours for employee CD "S001".

Next, the individual weighting calculation processing unit 102a calculates the individual weighting ratio for employee CD "S001" by contract detail. In this explanation, the individual weighting ratio for contract detail number "0001" is calculated as "0.3125" by dividing 50 hours by 160 hours. Similarly, the individual weighting ratio for contract detail number "0002" is calculated as "0.3125" by dividing 50 hours by 160 hours. The individual weighting ratio for contract detail number "0003" is calculated as "0.375" by dividing 60 hours by 160 hours. The total individual weighting ratio for employee CD "S001" is "1.0".

The above process is also performed for employee CD "S002" (Sato Jiro) and employee CD "S0003" (Akiyama Saburo) in man-hour table 106j.

[(6) Cost calculation (weighted calculation by contract details) (Figure 4)]
The contract detail weighting aggregation processing unit 102b calculates the contract detail weighting by adding up the individual weighting ratios calculated by the individual weighting calculation processing unit 102a by contract detail number. In this explanation, a contract detail weighting of "1.6125" is calculated for contract detail number "0001" (contract detail name "PJ-01"), a contract detail weighting of "0.8125" is calculated for contract detail number "0002" (contract detail name "PJ-02"), and a contract detail weighting of "0.575" is calculated for contract detail number "0003" (contract detail name "PJ-03").

[(7) Cost accounting (direct and indirect cost aggregation) (Figure 5)]
The direct indirect cost calculation processing unit 102c 1) refers to the employee master 106c and identifies the planned unit price CD "1" linked to the employee CD "S001" (Yamada Taro) of the first record in the man-hour table 106j, 2) refers to the contract details table 106i and identifies the direct/indirect cost category "1" (category name "direct") linked to the contract detail number "0001" of the first record, 3) refers to the planned unit price master 106a and obtains the unit price linked to the identified planned unit price CD "1" and corresponding to the identified direct/indirect cost category "1" (direct cost amount "20,000"), and 4) multiplies the obtained direct cost amount "20,000" by the work hours "50" of the first record to calculate a direct cost of "1,000,000."

The direct indirect cost calculation processing unit 102c performs similar calculations to calculate direct or indirect costs for the second and subsequent records in the man-hour table 106j. In this explanation, direct costs are calculated for all records from the second record onwards, and indirect costs are not calculated.

[(8) Cost accounting (direct and indirect cost aggregation) (Figure 5)]
The direct indirect cost calculation processing unit 102c 1) refers to the contract details table 106i and identifies the direct/indirect cost category "2" (category name "indirect") linked to the contract details CD "0004" of the first record in the purchase table 106k, and 2) allocates the tax-excluded amount "1,000,000" of the first record to indirect costs in accordance with the identified direct/indirect cost category "2" (recognizes it as indirect costs).

The direct indirect cost calculation processing unit 102c performs similar calculations for the second and subsequent records in the purchase table 106k to allocate them to direct or indirect costs. In this explanation, the second record is also allocated to indirect costs, but the third record is allocated to direct costs.

[(9) Cost accounting (overhead cost allocation calculation) (Fig. 5)]
The indirect cost allocation processing unit 102d 1) calculates the sum of the indirect costs "1,000,000" and "2,000,000" originating from the purchase table 106k obtained by the direct indirect cost calculation processing unit 102c, 2) calculates an indirect cost allocation amount of "1,612,500" for the contract detail CD "0001" to which the indirect costs are allocated, using the formula "total of calculated indirect costs "3,000,000" x contract detail weighting "1.6125" ÷ number of allocation objects "3", and 3) stores the calculated indirect cost allocation amount "1,612,500" in the cost table 106l together with necessary information. Regarding the necessary information, the indirect cost allocation processing unit 102d refers to the purchased product master 106g based on the purchased product CD linked to the contract detail CD recognized as an indirect project in the purchase table 106k, identifies the intended use CD linked to it, and further refers to the intended use master 106h based on the identified intended use CD to obtain the indirect cost item CD and account item name linked to it.

The overhead allocation processing unit 102d similarly calculates the overhead allocation amounts for the remaining two contract details CD "0002" and "0003" to which overhead is allocated, and stores information such as the overhead allocation amounts in the cost table 106l.

[3. 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.

4. 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 search conditions and other parameters, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the business support 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 business support device 100, particularly the processing functions 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, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 100 as necessary. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the business support device 100 via any network, and all or part of it may be downloaded 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, and may also 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 Blu-ray (registered trademark) Disc, and a 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 the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., 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 business support 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 business support 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 a variety of industries, including the IT industry.

100 Business support device 102 Control unit
102a Person specific gravity calculation processing unit
102b Contract detail specific weighting calculation processing unit
102c Direct indirect cost calculation processing unit
102d Indirect cost allocation processing unit 104 Communication interface unit 106 Storage unit
106a Planned unit price master
106b Subject Master
106c Employee Master
106d Allocation criteria master
106e Department Master
106f Department-specific contract detail allocation procedure master
106g Purchased product master
106h Purpose of use master
106i Contract details table
106j Man-hours table
106k Purchase Table
106l Cost table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

an allocation standard value calculation unit that refers to work time data that stores work times by employee, date, and contract, calculates a monthly work time by employee and a monthly work time by employee and contract, calculates a ratio of the calculated work time by employee and contract to the calculated work time by employee, and calculates an aggregate value by contract based on the calculated ratio;
an indirect cost calculation unit that refers to contract management data, in which each contract is linked to a classification of direct cost or indirect cost, the work time data, and employee unit price data related to indirect costs, to extract indirect costs, and also refers to the contract management data and purchase data linked to the contracts, to extract indirect costs, and calculates the sum of the extracted indirect costs;
an overhead allocation unit that calculates the overhead allocation amount for each contract by multiplying the total calculated by the overhead aggregation unit by the aggregated value calculated by the allocation base value calculation unit and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated;
An indirect cost allocation device comprising: the indirect cost allocation unit creates cost data including the calculated allocation amount of the indirect cost by contract, the corresponding contract, and predetermined item identification information related to the indirect cost;
2. The indirect cost allocation device according to claim 1 . The contract concerns a project in the IT industry;
3. The indirect cost allocation device according to claim 2. an allocation base value calculation step in which an allocation base value calculation unit refers to the work time data stored for each employee, date, and contract to calculate a monthly employee-specific work time and a monthly employee-specific contract-specific work time, calculates a ratio of the calculated employee-specific work time to the calculated employee-specific contract-specific work time for each employee and contract, and calculates a summary value for each contract based on the calculated ratio;
an overhead calculation step in which an overhead calculation unit refers to contract management data in which each contract is linked to a classification of direct cost or indirect cost, the work time data, and employee unit price data related to indirect cost to extract overhead costs, and also refers to the contract management data and purchase data linked to the contract to extract overhead costs, and calculates the sum of the extracted overhead costs;
an overhead allocation step in which an overhead allocation unit multiplies the total calculated by the overhead aggregation unit by the total value calculated by the allocation base value calculation unit, and divides the value obtained by the multiplication by the number of contracts to which the total is to be allocated, thereby calculating an overhead allocation amount for each contract;
11. A method for allocating overhead, comprising: An information processing device,
an allocation standard value calculation means for calculating a monthly employee-specific working time and a monthly employee-specific working time per contract by referring to working time data that stores working times by employee, date, and contract, calculating a ratio of the calculated employee-specific working time to the calculated employee-specific working time by contract by employee, and calculating an aggregate value by contract based on the calculated ratio;
an indirect cost calculation means for extracting indirect costs by referring to contract management data in which each contract is linked to a classification of direct cost or indirect cost, the work time data, and employee unit price data related to indirect costs, and for extracting indirect costs by referring to the contract management data and purchase data linked to the contract, and for calculating the sum of the extracted indirect costs;
an overhead allocation means for multiplying the total calculated by the overhead aggregation means by the aggregated value calculated by the allocation base value calculation means, and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated, thereby calculating an allocation amount of the overhead for each contract;
An overhead allocation program to act as a.

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