JP7377229B2 - Cost allocation devices, cost allocation methods and cost allocation programs - Google Patents

Description

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

For example, in a company that operates multiple businesses, such as a logistics company, costs incurred across multiple businesses, such as labor costs, are allocated to each business in order to capture the profit and loss of each business in management accounting. In order to capture highly relevant profits and losses, it is important to decide what to use as the allocation rate, which is the rate at which costs are allocated to each business.

Patent Document 1 describes an allocation processing device, an allocation processing method, and an allocation processing program that are capable of providing information useful for accurately grasping income and expenditure for each project.

JP 2017-168068 Publication

Previously, the sales ratio for each business was used as the allocation rate for labor costs, but since employees are not necessarily engaged exclusively in one business, it was There was a problem that the allocation rate was not appropriate.

The present invention has been made in view of the above, and for example, costs are allocated by business by using an allocation rate set based on the scheduled cost for each business calculated at the time of project estimate/contract. The purpose of the present invention is to provide a cost allocation device, a cost allocation method, and a cost allocation program that can allocate costs.

In order to solve the above-mentioned problems and achieve the purpose, a cost allocation device according to the present invention is a cost allocation device equipped with a control unit, and is a cost allocation device that includes a control unit and calculates the costs of account items generated in an organization within a company. Manage the allocation source cost, which is the cost that is the source of allocation when allocating to each business conducted by the organization, for each organization identification information that identifies the organization within the company and for each account item identification information that identifies the account item. The allocation rate set based on the actual cost data, the allocation destination business to which the allocation source cost will be allocated, and the planned cost that is the expected cost of the allocation destination business is applied to the organization. an allocation standard master that is managed for each identification information; a process of acquiring an allocation source cost linked to the predetermined organization identification information and the predetermined account identification information set by the means; and a process of obtaining the predetermined organization identification information set by the setting means from the allocation standard master. by multiplying the allocation source cost acquired by the acquisition means and the allocation rate acquired by the acquisition means; , a calculation means for calculating the post-allocation amount of the allocation destination business acquired by the acquisition means.

Further, the cost allocation device according to the present invention can further access sales data that manages the sales amount generated by the allocation destination business for each of the organization identification information and for each allocation destination business, and The unit is characterized by further comprising a creation means for creating profit and loss data regarding profits and losses of the allocation destination business based on the calculation result by the calculation means and the sales data.

Further, the cost allocation method according to the present invention is a cost allocation method executed by an information processing device including a control unit, wherein the information processing device calculates the cost of account items generated in an internal organization of the company. The allocation source cost, which is the cost that is the source of allocation when allocating to each business conducted in the internal organization, is calculated for each organization identification information that identifies the internal organization and for each account item identification information that identifies the account item. The allocation rate set based on the cost performance data to be managed, the allocation target business to which the allocation source cost is allocated, and the planned cost that is the expected cost of the allocation target business is calculated as described above. an allocation standard master managed for each organization identification information; a setting step of setting predetermined organization identification information and predetermined account item identification information, which is accessible to and executed by the control unit; and the cost performance data. A process of obtaining the allocation source cost linked to the predetermined organization identification information and the predetermined account identification information set by the setting step from the allocation standard master; a process of acquiring an allocation destination business and an allocation rate that are linked to the organization identification information of the above; It is characterized by including a calculation step of calculating the post-allocation amount of the allocation destination business acquired by the acquisition step by multiplying the amounts.

Further, the cost allocation program according to the present invention is a cost allocation program to be executed by an information processing device including a control unit, and the information processing device calculates the cost of account items generated in an in-house organization. The allocation source cost, which is the cost that is the source of allocation when allocating to each business carried out by the internal organization, is calculated for each organization identification information that identifies the internal organization and for each account item identification information that identifies the account item. The allocation rate is set based on the actual cost data managed in an allocation standard master managed for each organization identification information; a setting step of setting predetermined organization identification information and predetermined account item identification information in the control unit; and from the cost performance data, A process of acquiring the allocation source cost linked to the predetermined organization identification information and the predetermined account identification information set in the setting step, and obtaining the predetermined organization set in the setting step from the allocation standard master. an acquisition step that executes a process of acquiring the allocation target business and allocation rate linked to the identification information; and multiplying the allocation source cost acquired by the acquisition step by the allocation rate acquired by the acquisition step. This is for executing the calculation step of calculating the post-allocation amount of the allocation target business acquired by the acquisition step.

According to the present invention, for example, costs can be allocated to each business by using an allocation rate that is set based on the scheduled cost for each business calculated at the time of project estimate/contract. .

FIG. 1 is a diagram illustrating an example of allocating labor costs incurred at the Tokyo office and the Haneda office based on the sales ratio for each business. FIG. 2 is a diagram showing an example of a case where labor costs incurred at the Tokyo office and the Haneda office are allocated based on the planned cost ratio for each business. FIG. 3 is a block diagram showing an example of the configuration of the cost allocation device 100. FIG. 4 is a diagram showing an example of the cost performance data table 106a. FIG. 5 is a diagram showing an example of the allocation standard master 106b. FIG. 6 is a diagram showing an example of the sales data table 106c. FIG. 7 is a diagram showing an example of the profit and loss data table 106d. FIG. 8 is a diagram illustrating an example of a flowchart regarding processing executed by the cost allocation device 100. FIG. 9 is a diagram showing an example of allocation processing settings input on a predetermined screen. FIG. 10 is an image diagram for explaining the high validity of the planned cost. FIG. 11 is a diagram illustrating a unit price validity check method that allows checking the validity of a unit price at the timing when the unit price is input in estimate input. FIG. 12 is a diagram illustrating a unit price validity check method that allows checking the validity of a unit price at the timing when the unit price is input in estimate input. FIG. 13 is a diagram showing an example of a function for initially setting the lower limit and upper limit of the cost item unit price setting master, and calculating each average unit price from schedule data and actual data.

DESCRIPTION OF EMBODIMENTS Below, embodiments of a cost allocation device, a cost allocation method, and a cost allocation program according to the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
Here, an overview of this embodiment will be explained with reference to FIGS. 1, 2, and the like.

Planned costs are, for example, the planned costs for each project, which are calculated at the time of estimating and contracting for an ordered project. In this embodiment, an allocation rate that is set based on the planned cost is used. The calculation of the planned cost will be described later [4. Please refer to [Planned Cost Calculation]. Figure 1 shows the labor costs (corresponding to the "account items incurred in the corporate organization" of the present invention) incurred at the Tokyo office and the Haneda business office (corresponding to the "internal organization" of the present invention), FIG. 3 is a diagram showing an example of the case where allocation is made based on the sales ratio for each (corresponding to the “allocation destination business”) of the invention. In addition, Figure 2 shows how the labor costs incurred at the Tokyo office and Haneda office are allocated by the planned cost ratio for each business (corresponding to the "allocation rate set based on the planned cost" of the present invention). FIG. 2 is a diagram showing an example of a case where As shown in Figure 1, when labor costs are allocated to each business based on the sales ratio, the validity of the cost for each business becomes low, and the validity of the profit and profit margin calculated for each business is also low. Become. As a result, highly relevant profits and losses by business cannot be captured. In this embodiment, as shown in Figure 2, by allocating labor costs according to the planned cost ratio for each business, the validity of the cost for each business is increased, and the profit and profit for each business calculated thereby increases. The validity of the profit margin will also be higher. As a result, it becomes possible to capture profits and losses by business with high validity.

[2. composition]
Here, an example of the configuration of the cost allocation device 100 according to the present embodiment will be described with reference to FIG. 3 and the like. FIG. 3 is a block diagram showing an example of the configuration of the cost allocation device 100.

The cost allocation device 100 is constructed based on a commercially available desktop personal computer. Note that the cost allocation device 100 is not limited to stationary information processing devices such as desktop personal computers, but also mobile devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. It may be a type information processing device.

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

The communication interface unit 104 communicatively connects the cost allocation device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the cost allocation 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). Note that the data stored in the storage 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 . As the output device 114, in addition to a monitor (including a home television), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Note that in the following description, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used.

The storage unit 106 stores, for example, a cost performance data table 106a, an allocation standard master 106b, a sales data table 106c, a profit and loss data table 106d, and the like.

FIG. 4 is a diagram showing an example of the cost performance data table 106a. The cost performance data table 106a corresponds to the cost performance data of the present invention. The cost performance data table 106a identifies business establishment identification information (for example, the name of the business office, etc.) that identifies the business office that is an organization within the company, and the account items generated at the business office that are the sources of allocation. Account item identification information (for example, the name of the account item), allocation destination business identification information (for example, the name of the allocation destination business, etc.) that identifies the business conducted at the business office to which the allocation will be made; The allocation source cost, which is the cost of the account item from which the allocation is made (hereinafter sometimes referred to as the allocation source amount), and the distribution, which is the calculation result of allocating the allocation source cost to the allocation destination business. Includes the amount after installment. Note that the office identification information corresponds to the organization identification information of the present invention.

FIG. 5 is a diagram showing an example of the allocation standard master 106b. The allocation standard master 106b includes business establishment identification information, standard item identification information (for example, the name of the standard item) that identifies the standard item that is the account item that is the basis for setting the allocation rate, and the allocation target business. It includes identification information, the amount of the standard item, and the allocation rate.

FIG. 6 is a diagram showing an example of the sales data table 106c. The sales data table 106c corresponds to sales data of the present invention. The sales data table 106c includes office identification information, allocation destination business identification information, sales amount of the allocation destination business, and sales ratio of the allocation destination business.

FIG. 7 is a diagram showing an example of the profit and loss data table 106d. The profit and loss data table 106d corresponds to profit and loss data of the present invention. The profit and loss data table 106d includes office identification information, allocation destination business identification information, sales amount of the allocation destination business, amount after allocation, profit of the allocation destination business, and profit rate of the allocation destination business. and, including.

Returning to FIG. 3, the control unit 102 is a CPU or the like that centrally controls the cost allocation 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 performs various information processing based on these stored programs. Execute.

Functionally, the control unit 102 includes a setting unit 102a that corresponds to a setting unit of the present invention, an acquisition unit 102b that corresponds to an acquisition unit of the present invention, a calculation unit 102c that corresponds to a calculation unit of the present invention, and a calculation unit 102c that corresponds to a calculation unit of the present invention. It includes a creation section 102d, etc., which corresponds to the creation means of the invention.

The setting unit 102a sets predetermined office identification information and predetermined account item identification information.

The acquisition unit 102b performs processing to acquire allocation source costs linked to predetermined office identification information and predetermined account item identification information set by the setting unit 102a from the cost performance data table 106a, and from the allocation standard master 106b. , a process of acquiring allocation destination business identification information and allocation rate linked to predetermined business establishment identification information set by the setting unit 102a.

The calculation unit 102c multiplies the allocation source cost acquired by the acquisition unit 102b and the allocation rate acquired by the acquisition unit 102b to determine the allocation destination identified by the allocation destination business identification information acquired by the acquisition unit 102b. Calculate the amount after allocation for the business.

The creation unit 102d creates a profit and loss data table 106d based on the calculation result by the calculation unit 102c and the sales data table 106c.

A specific example of the processing executed by each processing unit constituting the control unit 102 will be described in detail below.

[3. Specific example of processing]
Here, a specific example of processing executed by the cost allocation device 100 will be described with reference to FIG. 8 and the like. FIG. 8 is a diagram illustrating an example of a flowchart regarding processing executed by the cost allocation device 100. In this explanation, the actual cost data table 106a shown in FIG. 4 (however, the item "Amount after allocation" is blank), the allocation standard master 106b shown in FIG. 5, and the sales data table 106c shown in FIG. It is assumed that the information is stored in the storage unit 106 in advance. In addition, in this explanation, when labor costs, which are account items incurred at two business offices, the Tokyo office and the Haneda office, are allocated to transportation and packaging/design, which are the businesses performed at the Tokyo office, In addition, we will explain the case of allocation to transportation and packaging/design, which are the businesses carried out at the Haneda office, but since the processing content to be executed is the same in both cases, we will only explain the details of the processing in the case of the Tokyo office. Explain.

First, the setting unit 102a sets predetermined office identification information, predetermined account item identification information, and predetermined reference item identification information (step S1). In this explanation, as shown in FIG. 9, an operator enters "Tokyo Office" as predetermined office identification information, "labor costs" as predetermined account item identification information, and a predetermined reference item via the input device 112. It is assumed that "planned cost" is input as identification information on a predetermined screen, and the setting unit 102a inputs the predetermined office identification information, predetermined account item identification information, and predetermined reference item identification information input on the predetermined screen. It is assumed that . FIG. 9 is a diagram showing an example of allocation processing settings input on a predetermined screen.

Next, the acquisition unit 102b acquires the allocation source cost linked to the predetermined office identification information and the predetermined account item identification information set by the setting unit 102a in step S1 from the cost performance data table 106a; From the allocation standard master 106b, execute the process of acquiring the allocation destination business and allocation rate linked to the predetermined office identification information and the predetermined standard subject identification information set by the setting unit 102a in step S1 ( Step S2). In this explanation, the process of acquiring the amount "1,500,000" associated with the organization "Tokyo Office" and the item "Labor Cost" from the cost performance data table 106a, and the process of acquiring the amount "1,500,000" associated with the organization "Tokyo Office" and the item "Labor Cost" from the The process of acquiring the segment ``transportation'', rate ``90%'', segment ``packing/design'', and rate ``10%'' linked to ``sales office'' and item ``planned cost'' is executed.

Next, the calculation unit 102c multiplies the allocation source cost acquired by the acquisition unit 102b in step S2 by the allocation rate acquired by the acquisition unit 102b in step S2. The amount after allocation of the allocation destination business is calculated (step S3). In this explanation, by multiplying the allocation source amount "1,500,000" by the rate "90%", "1,350,000" is calculated as the post-allocation amount for the segment "Transportation", and By multiplying the original amount “1,500,000” by the rate “10%”, “150,000” is calculated as the amount after allocation for the segment “Packing/Design”. In this explanation, it is assumed that the calculated post-allocation amount is stored in the cost performance data table 106a as the post-allocation amount "1,350,000" and the post-allocation amount "150,000."

In this explanation, it is assumed that the processes from steps S1 to S3 are executed in the same way when allocating by business conducted at the Haneda office, and as a result of the process, the cost performance data table 106a shown in FIG. Assume that the post-allocation amount is stored as follows (post-allocation amount "750,000" and post-allocation amount "750,000").

Next, the creation unit 102d creates a profit and loss data table 106d based on the calculation result by the calculation unit 102c in step S3 and the sales data table 106c (step S4). In this explanation, each amount stored in the "post-allocation amount" item of the cost performance data table 106a, and "organization", "account", "segment", and "sales" of the sales data table 106c will be explained. A profit and loss data table 106d shown in FIG. 7 is created based on each piece of information stored in the items. Here, each amount stored in the "cost" item of the profit and loss data table 106d shown in FIG. 7 is each amount stored in the "post-allocation amount" item of the cost performance data table 106a.

As a result of the above processing, costs can be allocated to each business by using, for example, an allocation rate that is set based on the scheduled cost for each business calculated at the time of project estimate and contract. In this embodiment, reliability can be placed on profits and losses for each business by using the planned costs for each project, which have been accumulated in advance for each business, as the allocation rate.

[4. Planned cost calculation]
FIG. 10 is an image diagram for explaining the high validity of the planned cost. As shown in Figure 10, when the labor costs incurred at the Tokyo office and Yokohama office of a logistics company are allocated to each business, the employees are not exclusively engaged in the business. Therefore, you cannot simply divide the number of employees by the number of businesses. One way to understand how involved an employee is in each business is to input daily work reports, but this is not a practical method. Therefore, if, for example, a highly reasonable planned cost is calculated at the time of estimating and contracting a project and then used for allocation, the profit and loss for each business will be more reasonable.

FIG. 11 and FIG. 12 are diagrams showing a unit price validity check method that allows checking the validity of a unit price at the timing when the unit price is input in the estimate input. The planned cost of the allocation standard master 106b in this embodiment may be, for example, the planned cost whose validity has been checked using the unit price validity check method shown in FIGS. 11 and 12.

First, as shown in FIG. 11, in the cost item unit price setting master, upper and lower limits of appropriate unit prices are set for each cost item, payee, and currency unit. In the unit price validity check method, the validity of the unit price is checked based on this cost item unit price setting master.

Next, as shown in FIG. 12, the unit price evaluation and unit price difference values are displayed at the timing when the cost unit price is input in the estimate input. The person in charge of inputting estimates the validity of the unit price and the profitability of the received project while checking and correcting this value.

FIG. 13 is a diagram showing an example of a function for initially setting the lower limit and upper limit of the cost item unit price setting master, and calculating each average unit price from schedule data and actual data. With the function shown in FIG. 13, highly appropriate upper and lower limit values of unit prices can be set in the cost item unit price setting master.

[5. Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate business decisions of companies, and thus can contribute to Goals 8 and 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goals 12, 13, and 15 of the SDGs.

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

[6. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

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

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

Further, regarding the cost allocation device 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 cost allocation device 100, especially each processing function 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. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and the cost allocation may be performed as necessary. Mechanically read by device 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the cost allocation device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. It is.

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EE. PROM (registration Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk) ), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, and the installation procedure after reading.

The various databases stored in the storage unit 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 processing and website provision. Stores programs, tables, databases, web page files, etc.

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

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is particularly useful in industries that operate multiple businesses such as logistics companies.

100 Cost allocation device 102 Control unit
102a Setting section
102b Acquisition part
102c calculation section
102d Creation unit 104 Communication interface unit 106 Storage unit
106a Cost performance data table
106b Allocation standard master
106c Sales data table
106d Profit and Loss Data Table 108 Input/Output Interface Unit 112 Input Device 114 Output Device 200 Server 300 Network

Claims (4)

A cost allocation device comprising a control unit,
The allocation source cost, which is the cost that is the source of allocation when allocating the cost of account items generated in the internal organization to each business conducted in the internal organization, is calculated for each organization identification information that identifies the internal organization. and cost performance data managed for each account item identification information that identifies the account item;
The allocation target business to which the allocation source cost is allocated and the allocation rate set based on the planned cost which is the expected cost of the allocation target business are managed for each of the organization identification information. Allocation standard master and
is accessible to
The control unit includes:
Setting means for setting predetermined organization identification information and predetermined account identification information;
A process of acquiring an allocation source cost linked to the predetermined organization identification information and the predetermined account identification information set by the setting means from the cost performance data, and from the allocation standard master, the setting means an acquisition unit that executes a process of acquiring an allocation destination business and an allocation rate that are linked to the set predetermined organization identification information;
calculation means for calculating the post-allocation amount of the allocation target business acquired by the acquisition means by multiplying the allocation source cost acquired by the acquisition means and the allocation rate acquired by the acquisition means;
to have
A cost allocation device featuring: The cost allocation device is
It is further possible to access sales data that manages the sales amount generated by the allocation destination business for each of the organization identification information and for each allocation destination business,
The control unit includes:
further comprising a creation means for creating profit and loss data regarding the profit and loss of the allocation destination business based on the calculation result by the calculation means and the sales data;
The cost allocation device according to claim 1, characterized in that: A cost allocation method executed by an information processing device including a control unit, the method comprising:
The information processing device includes:
The allocation source cost, which is the cost that is the source of allocation when allocating the cost of account items generated in the internal organization to each business conducted in the internal organization, is calculated for each organization identification information that identifies the internal organization. and cost performance data managed for each account item identification information that identifies the account item;
The allocation target business to which the allocation source cost is allocated and the allocation rate set based on the planned cost which is the expected cost of the allocation target business are managed for each of the organization identification information. Allocation standard master and
is accessible to
executed by the control unit,
a configuration step of configuring a predetermined organization identification and a predetermined account identification;
The setting step includes a process of acquiring an allocation source cost linked to the predetermined organization identification information and the predetermined account identification information set by the setting step from the cost performance data, and from the allocation standard master. an acquisition step of performing a process of acquiring an allocation destination business and an allocation rate linked to the set predetermined organization identification information;
a calculation step of calculating the post-allocation amount of the allocation target business acquired by the acquisition step by multiplying the allocation source cost acquired by the acquisition step and the allocation rate acquired by the acquisition step;
including;
A cost allocation method characterized by: A cost allocation program to be executed by an information processing device including a control unit,
The information processing device includes:
The allocation source cost, which is the cost that is the source of allocation when allocating the cost of account items generated in the internal organization to each business conducted in the internal organization, is calculated for each organization identification information that identifies the internal organization. and cost performance data managed for each account item identification information that identifies the account item;
The allocation target business to which the allocation source cost is allocated and the allocation rate set based on the planned cost which is the expected cost of the allocation target business are managed for each of the organization identification information. Allocation standard master and
is accessible to
In the control section,
a configuration step of configuring a predetermined organization identification and a predetermined account identification;
The setting step includes a process of acquiring an allocation source cost linked to the predetermined organization identification information and the predetermined account identification information set by the setting step from the cost performance data, and from the allocation standard master. an acquisition step of performing a process of acquiring an allocation destination business and an allocation rate that are linked to the set predetermined organization identification information;
a calculation step of calculating the post-allocation amount of the allocation destination business acquired by the acquisition step by multiplying the allocation source cost acquired by the acquisition step and the allocation rate acquired by the acquisition step;
Cost allocation program to run .

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