JP2886314B2 - Gross profit processing unit - Google Patents

Description

DETAILED DESCRIPTION OF THE INVENTION [Summary] Regarding the process of obtaining gross profit based on the sales unit price and cost, the cost used for gross profit calculation is changed to the cost based on the inventory valuation method or the standard cost appropriately determined, if necessary. Aiming at a gross profit calculation processing device that can be switched, in obtaining a gross profit based on the sales unit price and the cost, a condition master, a income and expenditure master, and a gross profit calculation unit are provided. Holds a predetermined cost use category, holds a predetermined standard cost and inventory valuation cost for each required product type in the income and expenditure master, and the gross profit calculation unit calculates a gross profit from sales data. And selectively using the standard cost or the inventory valuation cost set for the product type of the product specified by the sales data in the income and expenditure master according to the cost use category read from the condition master. , Predetermined coarse Configured to perform calculations.

[Industrial applications]

According to the present invention, in a process of obtaining a gross profit based on a sales unit price and a cost, a cost used for a gross profit calculation can be switched to a cost based on an inventory valuation method or an appropriately determined standard cost as necessary. The present invention relates to a gross profit calculation device.

[Problems to be solved by conventional technology and invention]

Calculating the gross profit for each product type classified by product code according to the product code recorded on the voucher from the cumulative journal in which the sales voucher is input is performed as part of the sales management business process. . Such gross margin calculation uses the costs set for each product code,
The sum of the gross profit is obtained by multiplying the value obtained by subtracting the cost from the sales unit price of the product as the gross profit for each product unit and the number of sales.

The cost of the product used for this purpose is calculated based on the inventory information at the time of recording the sales (hereinafter referred to as inventory valuation cost) by a method known as a well-known inventory valuation method. It is often used as a reasonable cost to calculate gross profit, and it is necessary to use inventory valuation cost for official gross profit calculation from the system.

However, although there is a request to grasp the gross profit, some users have difficulty obtaining the inventory information necessary for the calculation of the inventory valuation method when necessary, and they hate that too accurate cost information appears in the table. In such a case, it is preferable that the gross profit can be calculated using the cost determined by an appropriate method at a certain point in time and fixed for a necessary period.

SUMMARY OF THE INVENTION It is an object of the present invention to provide a gross profit calculation device capable of switching a cost used for gross profit calculation to a cost based on an inventory valuation method or an appropriately determined standard cost as needed.

[Means for solving the problem]

 FIG. 1 is a block diagram showing the configuration of the present invention.

The figure shows the configuration of the gross profit calculation processing device. When obtaining gross profit based on the sales unit price and cost, a condition master 1, a balance master 2, and a gross profit calculation unit 3 are provided.
, A predetermined cost use category 4 is held, and the balance master 2
Holding a predetermined standard cost 5 and an inventory valuation cost 6 for each required product type, the gross profit calculating unit 3 calculates the gross profit from the sales data according to the cost use category 4 read from the condition master 1. Standard cost 5 set for the product type of the product specified by the sales data in the income and expenditure master 2
Alternatively, predetermined gross profit calculation is executed using the inventory valuation cost 6 as an alternative.

(Operation)

With the gross profit calculation processing device of the present invention, it is possible to use a standard cost that is appropriately determined and set as the cost used for the gross profit calculation. For each, decide whether to use the standard cost or the inventory valuation cost,
Gross profit calculation can be performed at any cost.

〔Example〕

FIG. 2 is a diagram for explaining various data used in the gross profit calculation processing device of the present invention.
As shown in the example, in the section for each product, product code,
It has columns for standard cost, inventory valuation cost, gross profit amount for the current month, etc., and in the standard cost column, for example, a value obtained by multiplying a reasonable selling price of the product by a fixed rate is set as standard cost, and in the inventory valuation cost column,
For example, a cost that is separately calculated, for example, periodically from the stock information by a predetermined stock evaluation method is set.

The sales data input for gross profit calculation is a cumulative journal of sales slips, and the items corresponding to each slip include a slip number, a product code, and a product code as illustrated in FIG. 2 (b). It consists of columns such as sales volume and sales unit price.

FIG. 3 shows an example of the processing flow of the gross profit calculating section 3. When the processing is started, the cost use category 4 is read from the condition master 1 in the first processing step 10. The cost use category indicates, for example, the type of cost used for each product code by a predetermined symbol.

When the data for each slip described above is read from the sales data in the processing step 11, the data of the product is read from the income and expenditure master in the processing step 12 by the product code of the product of the slip.

In the processing step 13, the cost type to be used is determined by referring to the cost use category in the product code, and according to the determination, the gross profit is calculated in the processing step 14 or the processing step 15.

That is, when the standard cost is used, processing step 14
Then, the value in the standard cost column of the read data is extracted as the cost, and the gross profit is obtained by ((sales unit price)-(cost)) × (sales quantity). When the inventory valuation cost is used, processing is performed in the processing step 15 in accordance with the above except that the value of the inventory valuation cost column is used as the cost.

The gross profit calculated as described above is calculated in the current month's gross profit column of the income and expenditure master in processing step 16, processing for this sales slip is completed, and in processing step 17, if there is a slip to be processed, the processing step Returning to step 11, the above process is repeated for the input sales slip.

For example, if there is the income and expenditure master shown in FIG. 2A and the gross profit calculation based on the sales data shown in FIG. 2B is executed as described above, when the standard cost is used, the cost is calculated as 5,000 yen. As shown in (c), the gross profit of 20,000 yen is added to the gross profit of the current month.
As it is calculated as 49 yen, 1 as gross profit as shown in (d)
9,510 yen will be added to the gross profit this month.

〔The invention's effect〕

As is apparent from the above description, according to the present invention, in the process of obtaining the gross profit based on the sales unit price and the cost, the cost used for the gross profit calculation is changed to the cost by the inventory valuation method or the standard cost appropriately determined. , Can be switched as necessary, and there is a remarkable industrial effect that an appropriate gross profit calculation processing function can be provided to the user.

[Brief description of the drawings]

 FIG. 1 is a block diagram showing the configuration of the present invention, FIG. 2 is an explanatory diagram of various data, and FIG. 3 is a flowchart of the process of the present invention. In the figure, 1 is a condition master, 2 is a balance master, 3 is a gross profit calculation unit, 4 is a cost use category, 5 is a standard cost, 6 is an inventory valuation cost, and 10 to 17 are processing steps.

Claims (1)

(57) [Claims] 1. A revenue and expenditure master having columns of standard cost and inventory valuation cost for each product, and a condition master storing designation of whether to use standard cost or inventory valuation cost for gross profit calculation for each product. , When the sales data is read and the gross profit is calculated, for each product of the sales data, if it is specified to use the standard cost for the gross profit calculation of the relevant product with reference to the condition master Calculates the gross profit using the value of the standard price column of the applicable product in the income and expenditure master, and if it is specified to use the inventory valuation cost with reference to the condition master, the applicable product in the income and expenditure master A gross profit calculation unit for performing a gross profit calculation using the value of the inventory evaluation cost column.