JP7404215B2 - Cost budget and actual management device, cost budget and actual management method, and cost budget and actual management program - Google Patents

Description

The present invention relates to a cost budget and actual management device, a cost budget and actual management method, and a cost budget and actual management program.

For example, in the industry that manufactures large machinery, many companies conduct individual cost management, calculating indirect costs against the direct costs that occur to calculate the planned costs, and then managing the estimated costs by comparing them with the actual costs. are doing. For example, there is Patent Document 1 as a system that performs budget and actual cost management.

JP 2020-4439 Publication

However, Patent Document 1 does not describe anything about performing cost budget and actual management with high precision by subdividing and recording indirect costs.

The present invention has been made in view of the above, and provides a cost budget and actual management device, a cost budget and actual management method, and a cost budget and actual management method that can perform cost budget and actual management with high accuracy by subdividing and recording indirect costs. The purpose is to provide a management program.

In order to solve the above-mentioned problems and achieve the objects, the present invention provides a cost budget and actual management device that includes a storage unit and a control unit, and the storage unit stores product number classification, product number management department, and A master in which indirect cost rates are set is stored for each manufacturing number cost item, and the control unit stores various data including manufacturing number, manufacturing number classification, manufacturing number management department, manufacturing number cost item, and cost. An input means for inputting direct cost data, and the direct cost data is aggregated by production number classification, production number management department, and production number cost item, and the aggregated costs are transferred from the master to production number classification and production number management. A cost calculation processing means that calculates indirect cost data by multiplying the obtained indirect cost rate using the department and manufacturing number cost item as a key, and a predetermined classification of the planned cost data including the direct cost data and the indirect cost data. The apparatus includes a journal creation means for creating a journal entry, and a cost difference aggregation means for acquiring actual costs and creating a cost difference summary table for the predetermined classification with respect to the planned cost data and the acquired actual costs.

According to one aspect of the present invention, the production number classification may include a product production number, a trial production number, a repair production number, an expense production number, and a construction production number.

Further, according to one aspect of the present invention, the product number management department may include a manufacturing department and a design department.

According to one aspect of the present invention, the production number cost items may include direct labor costs, material costs, and outsourced processing costs.

Further, according to one aspect of the present invention, the predetermined classification may include a production number management department, a production number, and a production number classification.

Further, according to one aspect of the present invention, the various data may include data on purchasing, shipping, and work results.

Further, in order to solve the above-mentioned problems and achieve the objects, the present invention provides a cost budget and actual management method executed by an information processing device including a storage unit and a control unit, the storage unit including a manufacturing unit. A master record in which indirect cost rates are stored is stored for each number classification, production number management department, and production number cost item. An input process of inputting direct cost data including management department, manufacturing number cost item, and cost, and aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and generating the aggregated cost. a cost calculation processing step of calculating indirect cost data by multiplying the data by the indirect cost rate obtained from the master using the production number classification, production number management department, and production number cost item as keys; A journal entry creation process that creates journal entries for predetermined classifications for scheduled cost data including expense data, obtains actual incurred costs, and creates a cost difference summary table for the predetermined classifications for the planned cost data and the acquired actual costs. The method is characterized in that it includes a step of calculating the cost difference.

Further, in order to solve the above-mentioned problems and achieve the objects, the present invention provides a cost budget and actual management program to be executed by an information processing device including a control unit and a storage unit, the storage unit including: A master record in which indirect cost rates are stored is stored for each production number classification, production number management department, and production number cost item. , an input step of inputting direct cost data including manufacturing number cost items and costs, and aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost items, and converting the direct cost data into aggregated costs. a cost calculation processing step of calculating indirect cost data by multiplying the indirect cost rate obtained from the master using the production number classification, production number management department, and production number cost item as keys; and the direct cost data and the indirect cost data. A journal entry creation process that creates a journal entry of a predetermined classification for the planned cost data including the above, and a cost of obtaining the actual incurred costs and creating a cost difference summary table of the predetermined classification for the planned cost data and the acquired actual costs. The present invention is characterized by being a cost budget and actual management program for executing a difference aggregation process.

According to the present invention, it is possible to carry out cost budget and actual management with high accuracy by subdividing and recording indirect costs.

FIG. 1 is a block diagram showing an example of the configuration of a cost budget and actual management device according to the present embodiment. FIG. 2 is a diagram for explaining a specific example of processing of the control unit of the cost budget and actual management device according to the present embodiment. FIG. 3 is a diagram for explaining a specific example of processing of the control unit of the cost budget and actual management device according to the present embodiment. FIG. 4 is a diagram for explaining a specific example of processing of the control unit of the cost budget and actual management device according to the present embodiment.

Embodiments of 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]
For example, in the industry that manufactures large machinery, many companies conduct individual cost management, calculating indirect costs against the direct costs that occur to calculate the planned costs, and then managing the estimated costs by comparing them with the actual costs. are doing.

However, in the past, when calculating planned costs, a fixed ratio was used for each department, which required manual entry on the accounting system side, which placed a heavy workload on the person in charge. Additionally, due to the low accuracy of planned costs, there was a large discrepancy between the actual and planned costs.

Therefore, in this embodiment, cost budget and actual management is performed with high precision by subdividing and recording indirect costs. Specifically, direct costs are multiplied by indirect cost ratios set in advance as a master (for example, indirect cost rates set for each production number classification, production number cost item, and production number management department) to calculate the indirect costs. Calculate the planned costs, link the calculated planned costs with the accounting system, and compare them with the actual costs to achieve budget and actual cost management.

This allows indirect costs to be recorded for each production number classification, production number management department, and production number cost item, making it possible to perform budget and actual management of planned costs and actual costs with higher accuracy. Additionally, manual accounting of indirect costs is no longer necessary, reducing the burden on the person in charge.

The present invention is useful, for example, in industries where individual orders are manufactured, such as large machine manufacturing, where individual cost management is performed.

[2. composition]
An example of the configuration of the cost budget and actual management device according to the present embodiment will be described with reference to FIG. 1. FIG. 1 is a block diagram showing an example of the configuration of a cost budget/actual management device.

The cost budget/actual management device 100 is a commercially available desktop personal computer. Note that the cost budget and actual management 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 budget/actual management device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each unit included in the cost budget/actual management device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the cost budget and actual management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the cost budget/actual management device 100, the server 200, the terminal 400, etc. so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). The terminals 400 are terminal devices used by accounting personnel, purchasing personnel, manufacturing personnel, and the like. Accounting staff, purchasing staff, manufacturing staff, etc. can use the terminals 400 to communicate data with the cost budget and actual management device 100, for example, input data into the cost budget and actual management device 100. (Master data settings, purchasing input, warehousing input, work record input, actual cost input, etc.) are now possible.

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 also includes an indirect cost rate master 106a, a product number classification master 106b, and a data file 106c.

The indirect cost rate master 106a is a master for setting the type of indirect cost and its indirect cost rate for each production number classification, production number management department, and production number cost item (type of direct cost), that is, This is the master record for subdividing and setting indirect costs. The indirect cost rate master 106a is a table in which manufacturing number classification, manufacturing number management department, target manufacturing number cost item (direct cost type), manufacturing number cost item (indirect cost type), and indirect cost rate are registered in association with each other. etc. (see Figure 2).

The production number classification master 106b is a master in which production numbers are classified, and, for example, trial production numbers, repair production numbers, expense production numbers, and construction production numbers are registered (see FIG. 2).

The data file 106c contains various data such as direct cost data (planned direct costs) such as purchasing input data, shipping input data, and work performance input data, indirect cost data (planned indirect costs), journal data, and a cost variance summary table. This is a file for storing.

The control unit 102 is a CPU or the like that controls the cost budget/actual management device 100 in an integrated manner. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute. Functionally, the control unit 102 includes a master maintenance unit 102a, a purchase input unit 102b, a shipping input unit 102c, a work record input unit 102d, a cost calculation processing unit 102e, and a journal coordination processing unit 102f. It is equipped with an accounting system (cost difference aggregation unit) 102g.

The master maintenance section 102a is for editing data such as adding, deleting, and changing data in the indirect cost rate master 106a and the product number classification master 106b.

The purchase input unit 102b inputs purchase input data including data type "purchase", product number, product number classification, product number cost item, product number management department, and cost, and stores it in the data file 106c.

The warehousing input unit 102c inputs warehousing input data including the data type "warehousing", production number, production number classification, production number cost item, production number management department, and cost, and stores it in the data file 106c.

The work record input unit 102d inputs work record input data including data type "work record", production number, production number classification, production number cost item, production number management department, and cost, and stores it in the data file 106c.

Purchase input data, warehousing input data, and work record input data are collectively referred to as direct cost data, and the purchase input section 102b, warehousing input section 102c, and work record input section 102d are inputs for inputting direct cost data. constitute means.

The cost calculation processing unit 102e aggregates (totalizes) the costs for each production number classification, production number management department, and production number cost item for the direct cost data, and adds the production number classification, production number classification, Indirect cost data is calculated by multiplying the obtained indirect cost rate using the manufacturing number management department and manufacturing number cost item as keys, and stores it in the data file 106c.

The journal coordination processing unit 102f collaborates with the accounting system (cost difference aggregation unit) 102g to create journal entries of predetermined classifications for the planned cost data including direct cost data and indirect cost data, and stores them in the data file 106c. .

The accounting system (cost difference aggregation unit) 102g acquires the actual costs, creates a cost difference aggregation table of predetermined classifications for the planned cost data and the acquired actual costs, and stores it in the data file 106c.

The production number classification may include a product production number, a trial production number, a repair production number, an expense production number, and a construction production number. The production number management department may include a manufacturing department and a design department. The production number cost item (type of direct cost) may include direct labor cost, material cost, and outsourced processing cost. The production number cost item (type of indirect cost) may include indirect labor cost, indirect cost, and indirect material cost. The predetermined classification may include a production number management department, a production number, and a production number classification.

[3. Concrete example]
A specific example of the processing of the cost budget and actual management apparatus 100 in this embodiment will be described with reference to FIGS. 1 to 4. First, FIGS. 2 to 4 are diagrams for explaining specific examples of processing of the control unit 102 of the cost budget and actual management apparatus 100 in this embodiment. In the following explanation, all monetary amounts will be expressed in units of "thousand yen" and their notation will be omitted.

(Master maintenance processing)
In FIG. 2, the master maintenance unit 102a executes master maintenance processing (step S1). Specifically, in the master maintenance process, the master maintenance unit 102a provides a master maintenance screen to the terminal 400 in response to a request from the terminal 400 of an accounting person, and displays the information on the accountant's terminal on the master maintenance screen. 400, the data of the indirect cost rate master 106a and the product number classification master 106b are set.

FIG. 2(A) is a diagram showing a registration example of the indirect cost rate master 106a. In the example of the indirect cost rate master 106a shown in FIG. 2(A), the first line contains the manufacturing number classification "Product serial number", the manufacturing number management department "Manufacturing department", the manufacturing number cost item "Indirect labor cost", and the target Manufacturing number cost item ``Direct labor cost'', indirect cost rate ``2.0%'', the second line is manufacturing number classification ``Product serial number'', manufacturing number management department ``Manufacturing department'', manufacturing number cost item ``Indirect expenses'' ”, target production number cost item “material cost, outsourced processing cost”, and indirect cost rate “3.0%” are registered.

The third line contains the production number classification "Prototype Production Number", the production number management department "Design Department", the production number cost item "Indirect Labor Cost", the target production number cost item "Direct Labor Cost", and the indirect cost rate "2. 0%'', the fourth line is the production number classification ``Prototype production number'', the production number management department ``Design department'', the production number cost item ``Indirect expenses'', the target production number cost item ``Material cost, outsourced processing cost'', An indirect cost rate of "4.0%" is registered.

FIG. 2(B) is a diagram showing an example of registration of the product number classification master 106b. In the example of the production number classification master 106b shown in FIG. 2(B), a trial production number, a repair production number, an expense production number, and a construction production number are registered.

(Direct cost data input process (purchase input process, shipping input process, work record input process)
In FIG. 3, the purchase input unit 102b executes a purchase input process (step S2). Specifically, in the purchase input process, for example, the purchase input unit 102b provides a purchase input screen to the terminal 400 in response to a request from the purchasing person on the terminal 400, and performs the purchase on the purchase input screen. In response to the operation of the terminal 400 by the person in charge, purchase input data is input and stored in the data file 106c.

The warehousing input unit 102c executes warehousing input processing (step S3). Specifically, in the warehousing input process, the warehousing input unit 102c provides a shipping input screen to the terminal 400 in response to a request from the purchasing person's terminal 400, and displays the shipping input screen on the purchasing person's terminal on the shipping input screen. In response to the operation of 400, etc., shipping input data is input and stored in the data file 106c.

The work record input unit 102d executes a work record input process (step S4). Specifically, in the work performance input process, the work performance input unit 102d provides a manufacturing performance input screen to the terminal 400 in response to a request from the manufacturing staff on the terminal 400, and performs the manufacturing process on the manufacturing performance input screen. Work record input data is inputted and stored in the data file 106c in response to the operator's operation of the terminal 400.

FIG. 3A is a diagram showing an example of direct cost data (cost details) recorded by each input process. In Figure 3 (A), the first line contains the data type "Purchase", the production number "F1010095", the production number classification "Product production number", the production number cost item "Material cost", and the production number management division "Manufacturing department". ", cost "1,000", the second line is data type "purchase", production number "F9010002", production number classification "prototype production number", production number cost item "outsourcing processing cost", production number management department "Design Department", cost "1,500", the third line is data type "purchase", production number "F9010002", production number classification "prototype production number", production number cost item "material cost", production number Management department "Design Department", cost "2,000", the fourth line is data type "shipping", production number "F1010095", production number classification "product production number", production number cost item "material cost" production number The management department is ``Manufacturing Department,'' and the cost is ``1,000.''

The fifth line is the data type "Issuance", the production number "F9010002", the production number classification "prototype production number", the production number cost item "material cost", the production number management department "design department", and the cost "1,000". , the 6th line contains the data type "Issuance", the production number "F9010002", the production number classification "prototype production number", the production number cost item "material cost", the production number management department "design department", and the cost "1,500 ", the 7th line contains the data type "Work results", the production number "F9010002", the production number classification "Prototype production number", the production number cost item "Direct labor cost", the production number management department "Design department", and the cost " 5,000.”

(Cost accounting process)
The cost calculation processing unit 102e executes cost calculation processing (step S5). Specifically, in the cost calculation process, the cost calculation processing unit 102e calculates the production number, production number classification, production number management department, and The costs are totaled for each manufacturing number cost item (direct cost type), and the indirect cost rate is calculated from the indirect cost rate master 106a using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item (direct cost type) as keys. Indirect costs are calculated by acquiring the information and multiplying it by the cost of direct costs.

FIG. 3(B) shows the cost calculation process, and shows the cost of direct costs multiplied by the indirect cost rate. In Figure 3 (B), the first line is the sum of the first and fourth lines in Figure 3 (A), manufacturing number classification "product manufacturing number", manufacturing number cost item "material cost", manufacturing number management Using the department "Manufacturing Department" as a key, obtain the indirect cost rate "3.0%" from the indirect cost rate master 106a in FIG. The number cost item is ``material cost,'' the production number management department is ``manufacturing department,'' and the cost is ``2,000'' x the indirect cost rate is ``3.0%.''

The second line corresponds to the second line in Figure 3 (A), and uses the production number classification "Prototype production number", production number cost item "Outsourced processing cost", and production number management department "Design department" as keys. , obtain the indirect cost rate "4.0%" from the 0 indirect cost rate master 106a in FIG. ”, production number control department “Design Department”, cost “1,500” x indirect cost rate “4.0%”.

The 3rd line summarizes the 3rd, 5th, and 6th lines in Figure 3 (A), and includes the production number classification "Prototype production number", the production number cost item "Material cost", and the production number management department "Design". Using "Department" as a key, obtain the indirect cost rate "4.0%" from the indirect cost rate master 106a in FIG. "Material cost", production number control department "design department", cost "4,500" x indirect cost rate "4.0%".

The 4th line corresponds to the 7th line in Figure 3 (A), and uses the production number classification "prototype production number", production number cost item "direct labor cost", and production number management department "design department" as keys. , obtain the indirect cost rate "2.0%" from the indirect cost rate master 106a in FIG. , production number control department "Design Department", cost "5,000" x indirect cost rate "2.0%".

Figure 4 (C) shows the cost calculation results for indirect costs, which are the results of aggregating indirect costs for each manufacturing number and manufacturing number cost item (type of indirect costs) with reference to the indirect cost rate master 106a. It shows. The first line is the production number "F1010095", the production number cost item "indirect expenses", the manufacturing overhead cost "60", the second line is the production number "F9010002", the production number cost item "indirect expenses", the manufacturing overhead cost "240", the third line is the manufacturing number "F9010002", the manufacturing number cost item "indirect labor cost", and the manufacturing overhead cost "100".

FIG. 4(D) is a summary of FIG. 3(A) and FIG. 4(C), and shows the breakdown of direct costs and indirect costs for each product number.

(Journal linkage processing)
The journal coordination processing unit 102f executes journal coordination processing (step S6). Specifically, in the journal coordination process, the journal coordination processing unit 102f cooperates with the accounting system (cost difference aggregation unit) 102g to classify the planned cost data (direct cost data and indirect cost data) into predetermined classifications (for example, A journal entry for each department is created and stored in the data file 106c.

FIG. 4(E) shows an example of journal entries for the manufacturing department and the design department. For the manufacturing department, material cost "2,000" / suspense account (direct material cost estimate) "2,000", outsourcing processing cost "0" / suspense account (direct expense schedule) "0", indirect expense " 60'' / suspense account (planned amount of indirect expenses) ``60'', direct labor cost ``0'' / suspense account (planned amount of direct labor expenses) ``0'', indirect labor cost ``0'' / suspense account (planned amount of indirect labor costs) ) is “0”.

For the design department, material cost: ``4,500'' / suspense account (planned direct material cost) ``4,500''; outsourcing processing cost: ``1,500'' / suspense account (planned direct expense amount): ``1,500'' , Indirect expenses "240" / Suspense account (planned amount of indirect expenses) "240", Direct labor costs "5,000" / Suspense account (planned amount of direct labor costs) "5,000", Indirect labor costs "100" / Suspense account (planned amount of indirect labor costs) is ``100''.

(Cost difference calculation process)
The accounting system (cost difference aggregation unit) 102g executes cost difference aggregation processing (step S7). Specifically, in the cost difference aggregation process, the accounting system (cost difference aggregation unit) 102g obtains the actual costs (for example, the actual amount of material costs, the actual amount of labor costs, and the actual amount of expenses) and calculates the actual costs. Based on the cost and the actual cost, a cost difference summary table for each predetermined classification (for example, each department) is created and stored in the data file 106c. Note that the accounting system (cost difference aggregation unit) 102g provides, for example, an actual incurred cost input screen to the terminal 400 in response to a request from the accounting person on the terminal 400, and the accounting person's input screen on the actual incurred cost input screen. Actual costs may be input according to the operation of the terminal 400 or the like.

FIG. 4(F) is a diagram showing an example of a cost difference summary table for each department. Material cost variance = actual material cost incurred - (planned direct material cost + planned indirect material cost), labor cost variance = actual labor cost incurred - (planned direct labor cost + planned indirect labor cost), It can be calculated as: Expense cost difference = Actual amount of expenses - (Planned amount of direct expenses + Planned amount of indirect expenses).

For the production number management department "Manufacturing Department", the actual material cost incurred is "2,000", the planned direct material cost is "2,000", the planned indirect material cost is "0", the material cost difference is "0", Actual amount of labor costs incurred ``0'', planned amount of direct labor costs ``0'', planned amount of indirect labor costs ``0'', labor cost cost variance ``0'', amount of actual expenses incurred ``50'', planned amount of direct costs ``0'' , the planned amount of indirect expenses is "60", and the cost difference of expenses is "-10".

For the production number control department "Design Department", the actual material cost incurred is "4,600", the planned direct material cost is "4,500", the planned indirect material cost is "0", the material cost difference is "100", Actual amount of labor costs incurred: ``5,000''; Planned amount of direct labor costs: ``5,000''; Planned amount of indirect labor costs: ``100''; Labor cost cost variance: ``-100''; Actual amount of expenses incurred: ``1,740''; The planned direct expenses amount is "1,500," the planned indirect expenses amount is "240," and the expense cost variance is "0." Note that although the numbers are aggregated by department here, they may be aggregated by product number or product number classification.

As explained above, according to the present embodiment, the indirect cost rate master 106a in which the indirect cost rate is set for each production number classification, production number management department, and production number cost item, and the production number , input means (purchase input section 102b, warehousing input section 102c, work record input section 102d) for inputting direct cost data including production number classification, production number management department, production number cost item, and cost; Regarding the data, the costs are aggregated for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and the aggregated costs are keyed by manufacturing number classification, manufacturing number management department, and manufacturing number cost item from the overhead rate master 106a. a cost calculation processing unit 102e that calculates indirect cost data by multiplying the indirect cost rate obtained as , and a journal coordination processing unit that creates journal entries of predetermined classifications for the planned cost data including the direct cost data and the indirect cost data. 102f, and an accounting system (cost difference aggregation unit) 102g that acquires actual costs and creates a cost difference summary table for the predetermined classification regarding the planned cost data and the acquired actual costs. By segmenting and recording indirect costs, it becomes possible to manage cost forecasts and actual results with high precision.

[4. 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 budget/actual management 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 budget and actual management 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 can be used for cost budget and actual management 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 budget/actual management 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, this "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 EEPR. OM (registration) Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVDs (Digital Versatile Discs), Blu-ray (registered trademark) Discs, 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 budget and actual management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the cost budget and actual management device 100 may be realized by installing software (including programs, data, etc.) that makes the device 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.

100 Cost budget and actual management device 102 Control unit 102a Master maintenance unit 102b Purchase input unit 102c Output input unit 102d Work record input unit 102e Cost calculation processing unit 102f Journal coordination processing unit 102g Accounting system (cost difference aggregation unit)
104 Communication interface unit 106 Storage unit 106a Overhead rate master 106b Product number classification master 106c Data file 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network 400 Terminal

Claims (8)

A cost budget and actual management device comprising a storage unit and a control unit,
In the storage unit,
A master record with indirect cost rates set for each production number classification, production number management department, and production number cost item is stored.
The control unit includes:
Input means for inputting direct cost data including production number, production number classification, production number management department, production number cost item, and cost regarding various data;
The above direct cost data is aggregated by production number classification, production number management department, and production number cost item, and the aggregated costs are calculated from the master using the production number classification, production number management department, and production number cost item as keys. a cost calculation processing means for calculating indirect cost data by multiplying the obtained indirect cost rate;
Journal creation means for creating a journal entry of a predetermined classification for the scheduled cost data including the direct cost data and the indirect cost data;
A cost difference aggregation means that obtains actual costs and creates a cost difference summary table for the predetermined classification based on the planned cost data and the obtained actual costs;
A cost budget and actual management device characterized by comprising: 2. The cost budget and actual management device according to claim 1, wherein the production number classification includes a product production number, a trial production number, a repair production number, an expense production number, and a construction production number. 3. The cost budget and actual management device according to claim 1, wherein the production number management department includes a manufacturing department and a design department. 4. The cost forecast and actual management device according to claim 1, wherein the production number cost items include direct labor costs, material costs, and outsourced processing costs. 5. The cost budget and actual management device according to claim 1, wherein the predetermined classification includes a manufacturing number management department, a manufacturing number, and a manufacturing number classification. The cost budget/actual management device according to any one of claims 1 to 5, wherein the various data include data on purchasing, shipping, and work results. A cost budget and actual management method executed by an information processing device including a storage unit and a control unit, the method comprising:
In the storage unit,
A master record with indirect cost rates set for each production number classification, production number management department, and production number cost item is stored.
executed in the control unit,
Regarding various data, an input step of inputting direct cost data including production number, production number classification, production number management department, production number cost item, and cost;
The above direct cost data is aggregated by production number classification, production number management department, and production number cost item, and the aggregated costs are calculated from the master using the production number classification, production number management department, and production number cost item as keys. a cost calculation process of calculating indirect cost data by multiplying the obtained indirect cost rate;
a journal entry creation step of creating a journal entry of a predetermined classification for the scheduled cost data including the direct cost data and the indirect cost data;
a cost difference aggregation step of acquiring actual incurred costs and creating a cost difference aggregation table for the predetermined classification with respect to the planned cost data and the acquired actual costs;
A cost budget and actual management method characterized by including the following. A cost budget and actual management program to be executed by an information processing device including a control unit and a storage unit,
In the storage unit,
A master record with indirect cost rates set for each production number classification, production number management department, and production number cost item is stored.
In the control section,
Regarding various data, an input step of inputting direct cost data including production number, production number classification, production number management department, production number cost item, and cost;
The above direct cost data is aggregated by production number classification, production number management department, and production number cost item, and the aggregated costs are calculated from the master using the production number classification, production number management department, and production number cost item as keys. a cost calculation process of calculating indirect cost data by multiplying the obtained indirect cost rate;
a journal entry creation step of creating a journal entry of a predetermined classification for the scheduled cost data including the direct cost data and the indirect cost data;
a cost difference aggregation step of acquiring actual incurred costs and creating a cost difference aggregation table for the predetermined classification with respect to the planned cost data and the acquired actual costs;
A cost budget and actual management program for executing.

Images