JP7223889B2 - Common cost apportionment device, common cost apportionment method and common cost apportionment program - Google Patents

Description

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

Patent Literature 1 discloses a cost management system, particularly a cost management system and a program capable of providing decision-making information in order-first type business management (see paragraph 0001, etc.).

Japanese Patent Application Laid-Open No. 2006-209630

In the field of such cost management, for example, if there is a heavy machine used in common in multiple constructions, and you want to grasp the cost of each construction, the total budget and actual cost of the common cost, which is the cost for using the heavy machine, Based on the total amount, the actual total amount is subtracted from the total budget amount to calculate the remaining amount of common expenses, and by apportioning the remaining amount, the depreciation cost of the heavy machinery in the plurality of construction works is grasped and the cost is managed. be able to.

Specifically, the total budget for common expenses for the use of heavy machinery for construction A to B from June to August is 18,000,000 yen, and the actual total amount of common expenses at the end of June is 10,000,000. In the case of yen, the remaining amount of common expenses (that is, the budget amount of common expenses for the remaining July and August) is 18,000,000 yen-10,000,000 yen=8,000,000 yen. Here, the remaining amount of 8,000,000 yen is the depreciation of heavy machinery for July in construction A, the depreciation of heavy machinery in August in construction A, the depreciation of heavy machinery in July in construction B, and If you want to allocate the depreciation of heavy machinery for August in construction B to each of the four allocation targets, the remaining amount of 8,000,000 yen will be allocated according to the estimated sales amount etc. Must be apportioned.

However, conventionally, the calculation of the remaining amount of the common expenses and the proportional distribution of the calculated balance have been manually performed by the person in charge, which has been problematic in that it requires a great deal of time and labor. In particular, when there are a large number of construction projects and a large number of monthly projects that use heavy machinery in common, there is a problem that the apportionment of the remaining amount becomes more complicated.

The present invention has been made in view of the above. A common cost apportionment device, a common cost apportionment method, and a common cost apportionment program capable of automatically calculating the remaining amount of the common cost for each of the plurality of projects.

In order to solve the above-described problems and achieve the object, a common cost apportioning device according to the present invention is a common cost apportioning device comprising a control unit, wherein the control unit is used in common among a plurality of projects. Based on the budgeted total amount of common expenses, which is the cost for the target, and the actual total amount of said common expenses in said plurality of projects, the remaining amount of common expenses obtained by subtracting said total actual amount from said total budget is calculated. It is characterized by comprising calculating means, and proportional division means for proportionally dividing the balance for each of the plurality of cases based on the balance of the common cost obtained by the calculating means.

Further, in the common cost apportioning apparatus according to the present invention, the apportioning means divides the remaining amount for each of the plurality of projects according to the planned sales amount, the planned direct cost amount, or the planned fixed cost amount for the plurality of projects. Proportional division.

Further, the common cost apportioning apparatus according to the present invention is characterized in that at least one of the plurality of projects is an unaccepted project for which an order has not yet been confirmed.

Further, the common cost apportioning apparatus according to the present invention is characterized in that the target is heavy machinery, equipment or a server that is commonly used among the plurality of projects.

Further, a common cost apportioning method according to the present invention is a common cost apportioning method executed by an information processing apparatus having a control unit, wherein the common cost apportioning method executed by the control unit is used in common among a plurality of projects. A calculation step of calculating the remaining amount of common expenses obtained by subtracting the actual total amount from the total budget, based on the total budget of the common expenses that is the cost for the project and the actual total amount of the common expenses in the plurality of projects and a proportional division step of proportionally dividing the balance for each of the plurality of projects based on the balance of the common cost obtained in the calculation step.

A common cost apportionment program according to the present invention is a common cost apportionment program to be executed by an information processing apparatus having a control unit, and is commonly used among a plurality of projects to be executed by the control unit. Based on the budgeted total amount of common expenses, which is the cost for the target, and the actual total amount of said common expenses in said plurality of projects, the remaining amount of common expenses obtained by subtracting said total actual amount from said total budget is calculated. The method is characterized by including a calculation step and a proportional division step of proportionally dividing the balance for each of the plurality of cases based on the balance of the common cost obtained in the calculation step.

According to the present invention, the remaining amount of the common costs is automatically calculated based on the total budgeted amount and the total actual amount of the common costs, which are the costs for the target to be used in common among a plurality of projects, and furthermore, the plurality of It is possible to automatically apportion the balance of the common cost for each project.

FIG. 1 is a block diagram showing an example of the configuration of a common cost apportioning device. FIG. 2 is a diagram showing an example of expected landing data. FIG. 3 is a diagram showing another example of expected landing data. FIG. 4 is a diagram showing yet another example of expected landing data. FIG. 5 is a diagram showing an example of the contents of each data and each master. FIG. 6 is a diagram showing an example of proportional division processing according to this embodiment. FIG. 7 is a diagram showing another example of the proportional division processing according to this embodiment. FIG. 8 is a diagram showing an example of how to create expected landing data.

Embodiments of a common cost apportionment device, a common cost apportionment method, and a common cost apportionment program according to the present invention will be described in detail below with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. overview]
In the industry (construction industry, etc.) that deals with medium- and long-term projects, we create an execution budget (initial budget) for each project and create a revised budget (estimated budget) according to the progress of work. . The estimated budget is the budget that is reviewed as needed during the progress of the project, and is calculated by the formula "Actual amount up to the month in which the work has been completed + Budget amount from this month (the month in which the work has been completed)".

Here, in order to calculate the budget amount for the current month and later, it is necessary to calculate the planned amount of indirect costs for each project as follows. In other words, if there are heavy machinery and equipment that are commonly used in each project, the cost of using these will be allocated to depreciation expenses (common expenses).In this case, depreciation expenses (common expenses) are It is possible to calculate the estimated amount of indirect costs for each project by proportionally dividing each project by (estimated sales amount of each project, etc.). In addition, when using heavy machinery and equipment for unordered projects (projects at the inquiry stage) for which orders have not yet been confirmed, depreciation expenses It is necessary to allocate (common cost).

However, by allocating depreciation expenses (common costs) to each project, it is possible to calculate the estimated amount of indirect costs for each project if the projects that use heavy machinery and equipment in common can be identified. However, when the number of projects to be used is large, or when departments or branches are used, there is a problem that the planned amount of indirect costs cannot be accurately grasped. In particular, it was more difficult to grasp the planned amount of indirect costs when there were unordered projects. Therefore, conventionally, if you want to know the estimated amount of indirect costs, you have to calculate the approximate value using Excel or the like, or if you want to know the exact value, you have to spend a lot of time and effort manually distributing it. I had no choice but to do the preparatory work.

Therefore, in this embodiment, it is made possible to automatically allocate common expenses when preparing a budget or when preparing a prospective budget. In addition, in the present embodiment, ranks (rank A, rank B, rank C, etc.) are provided according to the degree of order acceptance probability for projects that have not yet been ordered, and the operator can select "rank A By setting a range such as "up to the unordered projects of '," it is possible to allocate even the desired unordered projects. This made it possible to simulate income and expenditure management for each project.

Specifically, in this embodiment, the following 1 to 3 are made possible.
1. It is now possible to automatically allocate common costs when creating a budget or when creating a prospective budget.
2. It is now possible to specify (input) the probability of receiving an order (rank) for an unordered project.
3. It is possible to execute the above 1 automatic allocation within the range including the above 2 unordered projects.

As an effect of the present embodiment, for example, it is possible to perform cost management including not only orders received (for example, construction work currently in progress) but also orders not received (for example, construction scheduled to receive orders). As a result, it has become possible to perform more accurate cost management. Moreover, the invention according to the present embodiment is not limited to the construction industry, and can be applied to other industries such as cost allocation of common server equipment in the IT (Information Technology) industry and the video distribution industry. Specific configurations and operations will be described below.

[2. composition]
The configuration of the common cost apportioning device 100 according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the common cost apportioning device 100. As shown in FIG.

The common cost apportioning device 100 is a commercially available desktop personal computer. Note that the common cost apportionment device 100 is not limited to a stationary information processing device such as a desktop personal computer, but can be a mobile device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smart phone, or tablet personal computer. type information processing device.

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

The communication interface unit 104 communicably connects the common cost apportioning 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 another device via a communication line. Here, the network 300 has a function of connecting the common cost apportionment apparatus 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data stored in the storage unit 106 to be described later may be stored in the server 200 .

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. In the following description, the output device 114 may be referred to as the monitor 114 as a display unit, 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 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

The storage unit 106 includes budget header data 106a, budget detail data 106b, specific project allocation header master 106c, specific project allocation detail master 106d, actual project cost data 106e, and expected landing data 106f. ing.

Here, before explaining the contents of each data and each master, terms used in this embodiment will be explained. A common cost is a cost for an object that is used in common among a plurality of projects. The plurality of cases may be not only orders for which orders have already been received, but also orders for which orders have not yet been confirmed. The object may be anything as long as it is commonly used among multiple projects. For example, if the industry is the construction industry, heavy machinery and equipment commonly used among multiple construction projects may be mentioned. If the industry is the IT industry or the video distribution industry, a server or the like that is commonly used by a plurality of companies can be used.

The budget header data 106a is data for managing basic information about the work budget. The budget header data 106a, as shown in FIG. 5, includes, for example, budget number, budget number branch number, construction number and budget name. In addition, NO means a number.

The budget detail data 106b is data for managing specific information (particularly money amount) regarding the work budget. The budget detail data 106b, as shown in FIG. 5, includes, for example, budget No., budget No. branch number, budget date, cost element CD, cost element name and amount. The amount is, for example, an expected sales amount, an expected amount of direct costs, an expected amount of fixed costs, an expected amount of indirect costs, or the like. Note that CD means a code.

Here, the planned amount of indirect costs (indicated by hatching) in the budget detail data 106b (after recalculation) in FIG. 6, which is the amount to be finally calculated in the present invention, can be calculated by the following formula. .

(a formula)
Allocation source value x allocation base value for each allocation destination / sum of allocation base values for all allocation destinations

The specific PJ allocation header master 106c designates the allocation source value and the allocation reference value in this formula, and the specific PJ allocation detail master 106d designates the allocation destination.

The specific PJ allocation header master 106c, as shown in FIG. 5, includes, for example, a specific PJ allocation CD, allocation source construction number, allocation reference value, allocation destination rank, and the like.

The allocation source construction No. is a number for designating the allocation source numerical value. The allocation source construction No. of the specific PJ allocation header master 106c in FIG. 6 is "999 (A equipment depreciation cost)". In this case, in the budget detail data 106b (before recalculation) in FIG. is the allocation source figure.

The allocation reference value is, for example, an expected sales amount, an expected amount of direct costs, an expected amount of fixed costs, or the like. The allocation reference value of the specific PJ allocation header master 106c in FIG. 6 is "0: sales amount ratio". In this case, the estimated sales amount (10,000,000 yen, 10,000,000 yen, 5,000,000 yen, 10,000,000 yen, 10,000,000 yen and 5,000,000 yen) is the standard value for allocation.

The allocation destination rank is information for narrowing down the types of allocation destinations. The allocation destination rank of the specific PJ allocation header master 106c in FIG. 6 is "0: already ordered". In this case, the already-ordered project becomes the allocation destination and is set in the specific PJ allocation detail master 106d, which will be described later. As allocation destination ranks, in addition to "0: Order received", for example, rank A, rank B, and rank C, etc., in descending order of order probability (degree of confirmation of order for unordered project). good.

The specific PJ allocation detail master 106d includes, for example, specific PJ allocation CD and allocation destination construction No., etc., as shown in FIG. The allocation destination construction number is a number for designating the allocation destination. Since the allocation destination construction No. of the specific PJ allocation detail master 106d in FIG. 6 is "PJ1 (construction (1))" and "PJ2 (construction (2))", will be allocated.

As described above, when the specific PJ allocation header master 106c and the specific PJ allocation detail master 106d are set as shown in FIG. (1) The planned amount of 1,600,000 yen for indirect costs for July (budget NO is Y001) is calculated using the above formula, It can be calculated as follows based on the "total of previous allocation reference values".

In the budget detail data 106b (before recalculation) in FIG. 6,
Allocation source value = Scheduled amount of indirect cost for July 3,200,000 Yen Allocation reference value for each allocation destination = Scheduled sales amount for July of construction (1) (budget No. is Y001) 10, 0,000,000 yen Total allocation reference value for all allocation destinations = Planned sales amount of 10,000,000 yen for July of construction (1) (budget number is Y001) and construction (2) (budget number is Y002) 20,000,000 yen, which is the total amount of the planned sales amount of 10,000,000 yen for July

From the above, the planned amount of indirect costs for July for construction (1) (budget No. is Y001) in the budget detail data 106b (after recalculation) in FIG. It can be calculated as 20,000,000 yen = 1,600,000 yen.

The PJ cost performance data 106e is data for managing information on work performance. As shown in FIG. 5, the actual project cost data 106e includes, for example, construction No., month and year, cost element CD, cost element name, amount, and the like. The amount is, for example, the actual sales amount, the actual direct cost amount, the actual fixed cost amount, the actual indirect cost amount, or the like.

The expected earnings data 106f is data that enables the expected earnings analysis in management by including both the actual amount and the planned amount or only the planned amount. Specific examples of the expected landing data 106f are shown in FIGS.

The control unit 102 is a CPU or the like that comprehensively controls the common cost apportioning device 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute.

The control unit 102 functionally conceptually performs (1) based on the total budget of common costs, which are costs for targets that are commonly used among a plurality of projects, and the actual total amount of the common costs in the plurality of projects, Calculation unit 102a as a calculation means for calculating the balance of common expenses obtained by subtracting the actual total amount from the total budget; (2) Based on the balance of the common expenses obtained by the calculation means, and a proportional dividing unit 102b as a proportional dividing means for proportionally dividing the balance for each of the plurality of projects. Details of the processing executed by each unit are described in [3. Specific example of processing].

[3. Specific example of processing]
A specific example of the processing according to this embodiment will be described below. In this item, the balance obtained by subtracting the actual total amount of common costs from the total budget of 18,000,000 yen for common costs (referred to as "indirect costs" or "indirect costs" in the specific examples below) is How to allocate to each construction work will be explained for each allocation pattern. There are three patterns of allocation: allocation at the beginning of the period, allocation during the period only for orders already received, and allocation during the period for both orders received and orders not yet received. , will be described in this order.

[3-1. Allocation at the beginning of the period]
First, allocation at the beginning of the period will be explained using FIG. In this item, allocation is performed under the following conditions.

[conditions]
Timing of allocation = Beginning of period (April)
Total budget for indirect costs = 18,000,000 yen from April to September Construction using heavy machinery (construction subject to allocation) = construction (1) and construction (2)
Allocation reference value = planned sales amount

(calculation process)
The calculation unit 102a calculates the total budget of indirect costs (18,000,000 yen), which is the cost for heavy machinery commonly used in construction (1) and construction (2), and the indirect costs in construction (1) and construction (2). Calculate the remaining amount of indirect costs obtained by subtracting the actual total amount from the total budget (18,000,000 yen) based on the actual total amount.

Specifically, as described in [Conditions], the timing of indirect cost allocation is the beginning of the term, so in the example of FIG. From the above, the calculation unit 102a calculates the remaining amount of the indirect costs as follows: total budget - total actual amount = 18,000,000 yen - 0,000 yen = 18,000,000 yen.

(Apportionment processing)
Based on the remaining indirect cost (18,000,000 yen) obtained by the calculation unit 102a, the proportional division unit 102b divides the remaining amount proportionally for each construction (1) and construction (2).

First, the proportional division unit 102b divides the remaining indirect cost (18,000,000 yen) proportionally for each month according to the planned sales amount for each month from April to September (that is, at this stage, construction ( No distinction is made between 1) and construction (2)). As shown in Figure 2, the total amount of planned sales in April for construction (1) and construction (2) is 10,000,000 yen + 5,000,000 yen = 15,000,000 yen. As for September, according to the same calculation, the total amount of planned sales for construction (1) and construction (2) is 15,000,000 yen each. From the above, although not shown in FIG. Total planned sales amount for April of (2)/Total planned sales amount for construction (1) and construction (2) from April to September = 18,000,000 yen x 15,000,000 yen/90, 000,000 yen = 3,000,000 yen. In a similar manner, although not shown in FIG. 2, the apportionment unit 102b divides the estimated indirect costs for May to September, which include construction (1) and construction (2), into 3, 3, and 3, respectively. It is calculated as 000 thousand yen.

Next, the proportional division unit 102b divides the calculated 3,000,000 yen proportionally according to the estimated sales amount of the construction (1) and the construction (2). As shown in FIG. 2, the planned sales amount for April of construction (1) is 10,000,000 yen, and the planned sales amount for April of construction (2) is 5,000,000 yen. From the above, as shown by hatching in FIG. Calculated as follows: Amount / Total amount of scheduled sales for April for construction (1) and construction (2) = 3,000,000 yen x 10,000,000 yen / 15,000,000 yen = 2,000,000 yen ) is calculated as 3,000,000 yen x planned April sales amount for construction (2) / total planned April sales amount for construction (1) and construction (2) Amount = 3,000,000 yen x 5,000,000 yen/15,000,000 yen = 1,000,000 yen. In a similar manner, the apportioning unit 102b also calculates the estimated indirect costs for construction (1) and construction (2) from May to September, as indicated by hatching in FIG.

As described above, the apportioning unit 102b first calculates the planned amount of indirect costs for each month by combining work (1) and work (2), and then calculates the planned amount of indirect costs for each work. A step-by-step calculation such as calculation may be performed, but the estimated amount of the indirect cost for each construction may be directly calculated as follows. That is, for example, when calculating the planned amount of indirect costs of 2,000,000 yen in April for construction (1), the apportionment unit 102b calculates the remaining indirect costs (18,000,000 yen) x 4 of construction (1). Estimated monthly sales amount (10,000,000 yen) / Total amount of planned sales amount for construction (1) and construction (2) from April to September (90,000,000 yen) = 18,000,000 yen x 10 ,000,000 yen/90,000,000 yen=2,000,000 yen.

In addition, in this item [3-1], an example was explained in which the proportional division unit 102b proportionally divides the remaining amount of the indirect cost according to the estimated sales amount. It may be divided proportionally according to the planned amount of This also applies to items [3-2] and [3-3] below.

As described above in item [3-1], according to the common cost apportionment device 100 according to the present embodiment, common costs (indirect costs) that are costs for objects that are commonly used among a plurality of cases Based on the total budget and total actual amount of the above, the remaining amount of the common cost (indirect cost) can be automatically calculated, and furthermore, the remaining amount of the common cost (indirect cost) can be automatically apportioned for each of the plurality of projects. Therefore, for example, it is possible to reduce the labor required for calculating the remaining amount and apportioning the remaining amount, which was conventionally performed manually by the person in charge, and to perform accurate and rapid cost management.

[3-2. Allocation during the period only for orders already received]
Next, the allocation at the time of the term targeting only orders already received will be described with reference to FIGS. 3 and 6. FIG. In this item, allocation is performed under the following conditions.

[conditions]
Timing of allocation = End of June Total budget for indirect costs = 18,000,000 yen from April to September Construction using heavy machinery (construction subject to allocation) = construction (1) and construction (2)
Allocation reference value = planned sales amount

In this item [3-2], the indirect cost in the detailed budget data 106b (before recalculation) in FIG. allocated as At the beginning of July, in the detailed budget data 106b (before recalculation) in FIG. 6, the sales and costs of each construction work from this month (July) onwards, and the total amount of indirect costs are reviewed. Also, based on the settings of the specific PJ allocation header master 106c and the specific PJ allocation detail master 106d, the budget for the current month (July) and after is recalculated in the budget detail data 106b (after recalculation) in FIG.

(calculation process)
The calculation unit 102a calculates the total budget of indirect costs (18,000,000 yen), which is the cost for heavy machinery commonly used in construction (1) and construction (2), and the indirect costs in construction (1) and construction (2). Calculate the remaining amount of indirect costs obtained by subtracting the actual total amount from the total budget (18,000,000 yen) based on the actual total amount.

Specifically, as described in [Conditions], the timing of indirect cost allocation is the end of June. is 2,000,000 yen + 1,000,000 yen + 2,000,000 yen + 1,000,000 yen + 3,000,000 yen + 1,000,000 yen = 10,000,000 yen. From the above, the calculation unit 102a calculates the remaining amount of the indirect costs as follows: total budget - total actual = 18,000,000 yen - 10,000,000 yen = 8,000,000 yen.

(Apportionment processing)
Based on the remaining indirect cost (8,000,000 yen) obtained by the calculation unit 102a, the proportional division unit 102b divides the remaining amount proportionally for each construction (1) and construction (2). In this item [3-2], it is assumed that the proportional division processing is performed based on the settings of the specific PJ allocation header master 106c and the specific PJ allocation detail master 106d shown in FIG.

First, the proportional division unit 102b divides the remaining indirect cost (8,000,000 yen) proportionally for each month according to the planned sales amount for each month from July to September (that is, at this stage, There is no distinction between construction (1) and construction (2)). As shown in Figure 3, the total amount of planned sales in July for construction (1) and construction (2) is 10,000,000 yen + 10,000,000 yen = 20,000,000 yen, and in August 10,000,000 yen + 10,000,000 yen = 20,000,000 yen, and September is 5,000,000 yen + 5,000,000 yen = 10,000,000 yen. From the above, the apportionment unit 102b calculates the indirect cost for July, which includes construction work (1) and construction work (2), as shown in the details of the budget detail data 106b (before recalculation) of FIG. is the remaining amount of indirect costs x the total amount of planned sales for July for construction (1) and construction (2) / the total planned sales for July to September for construction (1) and construction (2) Amount = 8,000,000 yen x 20,000,000 yen/50,000,000 yen = 3,200,000 yen. In a similar manner, the apportionment unit 102b divides construction (1) and construction (2) into 8 The planned amount of indirect costs for the month is calculated as 3,200,000 yen, and the planned amount of indirect costs for September, which includes construction (1) and construction (2), is calculated as 1,600,000 yen.

Next, the proportional division unit 102b proportionally divides the calculated numerical value according to the estimated sales amount of the construction (1) and the construction (2). As shown in the budget detail data 106b (before recalculation) in FIG. ) is expected to sell 10,000,000 yen in July. Based on the above, the apportionment unit 102b has calculated the planned amount of the indirect cost in July for construction (1) (budget No. is Y001), as indicated by hatching in the budget detail data 106b (after recalculation) in FIG. 3,200,000 yen x planned sales amount for July for construction (1) / total amount of planned sales for July for construction (1) and construction (2) = 3,200,000 yen x 10,000,000 yen / 20,000,000 yen = 1,600,000 yen, and the estimated amount of indirect costs in July for construction (2) (budget No. Y002) is calculated as 3,200,000 yen x 7 of construction (2). Expected sales amount for the month / Total amount of planned sales amount for July for construction (1) and construction (2) = 3,200,000 yen x 10,000,000 yen / 20,000,000 yen = 1,600,000 yen calculate. In a similar manner, the apportioning unit 102b divides the budget detail data 106b (after recalculation) in FIG. Y002)'s planned indirect costs for August and September are calculated respectively.

As described above, the apportioning unit 102b first calculates the planned amount of indirect costs for each month by combining work (1) and work (2), and then calculates the planned amount of indirect costs for each work. A step-by-step calculation such as calculation may be performed, but the estimated amount of the indirect cost for each construction may be directly calculated as follows. That is, for example, when calculating the planned indirect cost amount of 1,600,000 yen in July for work (1), the apportionment unit 102b calculates the remaining indirect cost (8,000,000 yen) x 7 of work (1). Estimated monthly sales amount (10,000,000 yen) / Total amount of estimated sales amount for construction (1) and construction (2) from July to September (50,000,000 yen) = 8,000,000 yen x 10 ,000,000 yen/50,000,000 yen=1,600,000 yen.

The estimated indirect costs for July to September for construction (1) and construction (2) calculated in this manner are shown in the expected landing data of FIG. The expected landing data in FIG. 3 assumes the following construction situation. In other words, for construction (1) in Figure 3, although the total planned sales amount (60,000,000 yen) is the same as the example in Figure 2, the delivery date for construction was partly shortened, so the amount of construction (1) The planned sales amount for June has increased compared to the example in FIG. 2, while the planned sales amount for September has decreased compared to the example in FIG. As for construction (2) in FIG. 3, the planned sales amounts for July and August have increased compared to the example in FIG.

As described above in [3-2], according to the common cost apportioning device 100 according to the present embodiment, for example, during the period, the sales schedule is changed due to the advance of the construction delivery date or the design change of the construction. Even if there is a change in the amount, the planned amount of indirect costs can be calculated quickly and accurately according to the changed planned sales amount, so flexible cost management can be performed.

[3-3. Allocation during the period for both orders received and orders not received]
Finally, the allocation during the term targeting both orders received and orders not received will be described with reference to FIGS. 4, 7 and 8. FIG. In this item, allocation is performed under the following conditions.

[conditions]
Timing of allocation = End of June Total budget for indirect costs = 18,000,000 yen from April to September and construction (4)
Allocation reference value = planned sales amount Note that construction (1) and construction (2) are orders received, and construction (4) is an unordered order.

In this item, at the timing of the beginning of July, in the budget detail data 106b (before recalculation) in FIG. Add new items and change the amount of items. Also, based on the settings of the specific PJ allocation header master 106c and the specific PJ allocation detail master 106d, the budget for the current month (July) and after is recalculated in the budget detail data 106b (after recalculation) in FIG.

(calculation process)
The calculation unit 102a calculates the remaining amount of indirect costs by the same method as in [3-2] (calculation processing): Total budgeted amount of indirect costs−Actual total amount of indirect costs=18,000,000 yen−10,000,000 yen Yen = 8,000,000 yen.

(Apportionment processing)
Based on the remaining indirect costs (8,000,000 yen) obtained by the calculation unit 102a, the apportioning unit 102b apportions the remaining amount for each of construction (1), construction (2), and construction (4). In this item [3-3], it is assumed that the proportional division processing is performed based on the settings of the specific PJ allocation header master 106c and the specific PJ allocation detail master 106d shown in FIG.

The apportioning unit 102b apportions the remaining indirect cost (8,000,000 yen) for each month and for each construction work according to the planned sales amount for each month from July to September. That is, as shown by hatching in FIG. 4, the apportioning unit 102b calculates the planned amount of indirect costs for July of construction (1) as follows: remaining amount of indirect costs x planned sales amount for July of construction (1)/construction ( 1), the total amount of estimated sales from July to September for construction (2) and construction (4) = 8,000,000 yen x 10,000,000 yen / 80,000,000 yen = 1,000,000 yen calculate. In a similar manner, the apportioning unit 102b calculates the planned amount of indirect costs for July of construction (2) and construction (4), construction (1), construction (2), and construction (2), as shown by hatching in FIG. Calculate the estimated amount of indirect costs for construction (4) from August to September.

In this way, by combining the detailed budget data 106b (after recalculation) created by calculating the planned amount of indirect costs and the actual project cost data 106e, as shown in FIG. can be created. FIG. 4 shows the generated expected landing data 106f.

As described above in [3-3], according to the common cost apportioning device 100 according to the present embodiment, for example, indirect costs not only for received orders but also for unordered orders (cases at the inquiry stage) Since it is possible to calculate the planned amount for the project, it is possible to perform more accurate cost management, including for projects that have not yet been ordered. Further, according to the common cost apportionment apparatus 100 according to the present embodiment, for example, when an unordered item is the target of indirect cost allocation, the operator can specify the order acceptance probability of the unordered item to be allocated. , "accepted projects + unaccepted projects desired by the operator" can be managed with detailed settings.

[4. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

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

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

Also, with respect to the common cost apportioning apparatus 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the common cost apportionment device 100, particularly the processing functions performed by the control unit 102, are realized in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in this embodiment, and the common cost is apportioned as necessary. It is read mechanically by the device 100 . That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM and constitutes a control section in cooperation with the CPU.

In addition, this computer program may be stored in an application program server connected to the common cost apportioning apparatus 100 via any network, and it is possible to download all or part of it as necessary. is.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered (trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (registered trademark) such as Blu- shall include any "portable physical medium". Therefore, a recording medium storing a program for executing the processing or processing method described in this specification also constitutes the present invention.

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, the installation procedure after reading, and the like.

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

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

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

INDUSTRIAL APPLICABILITY The present invention is useful in, for example, the construction industry, the IT industry, the video production industry, the game production industry, the content distribution industry, and the like.

100 common cost apportionment device
102 control unit
102a calculator
102b Proportioning part
104 communication interface unit
106 storage unit
106a Budget header data
106b Budget statement data
106c Specific Project Allocation Header Master
106d Specific project allocation details master
106e PJ cost performance data
106f expected landing data
108 input/output interface
112 input device
114 output device 200 server 300 network

Claims (5)

A common cost apportioning device comprising a control unit,
The control unit
Obtained by subtracting the actual total amount from the total budget, based on the total budgeted amount of common expenses, which is the cost for the target that is used in common among multiple projects, and the total actual amount of the common expenses in the multiple projects. a calculation means for calculating the remaining amount of common expenses calculated;
The balance amount for each of the plurality of projects by dividing the remaining common cost amount obtained by the calculating means proportionally according to the planned sales amount, the planned direct cost amount, or the planned fixed cost amount for the plurality of projects. an apportioning means for apportioning the
to provide
A common cost apportioning device characterized by at least one of the plurality of projects is an unaccepted project for which an order has not yet been confirmed;
The common cost apportioning device according to claim 1, characterized by: the target is heavy machinery, equipment, or a server that is commonly used among the plurality of projects;
3. The common cost apportionment device according to claim 1 or 2, characterized by: A common cost apportionment method executed by an information processing device comprising a control unit,
executed by the control unit;
Obtained by subtracting the actual total amount from the total budget, based on the total budgeted amount of common expenses, which is the cost for the target that is used in common among multiple projects, and the total actual amount of the common expenses in the multiple projects. a calculation step of calculating the remaining amount of the shared cost;
The balance amount for each of the plurality of projects by dividing the remaining amount of the common cost obtained in the calculating step proportionally according to the planned sales amount, the planned direct cost amount, or the planned fixed cost amount for the plurality of projects. an apportionment step that apportions
including
A common cost proration method characterized by A common cost apportionment program to be executed by an information processing device having a control unit,
for causing the control unit to execute
Obtained by subtracting the actual total amount from the total budget, based on the total budgeted amount of common expenses, which is the cost for the target that is used in common among multiple projects, and the total actual amount of the common expenses in the multiple projects. a calculation step of calculating the remaining amount of the shared cost;
The balance amount for each of the plurality of projects by dividing the remaining amount of the common cost obtained in the calculating step proportionally according to the planned sales amount, the planned direct cost amount, or the planned fixed cost amount for the plurality of projects. an apportionment step that apportions
including
A common cost apportionment program characterized by

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