JP7444442B2 - Cost accounting equipment, cost accounting methods and programs - Google Patents

Description

The present invention relates to a cost accounting device, a cost accounting method, and a program for outputting the cost of a product.

Devices for calculating the cost of products are known. Patent Document 1 discloses a technique for calculating the cost of a boxed lunch or a side dish based on the usage amount and unit price of raw materials used in the boxed lunch or side dish.

Japanese Patent Application Publication No. 2018-063577

In conventional technology, the cost of raw materials for each product is calculated on the premise that the amount of raw materials used in each product is determined. However, the amount of raw materials used varies depending on the product, and some of the raw materials input into the product manufacturing line are discarded due to falling or being defective. Under these circumstances, it took a great deal of effort to strictly control the amount of raw materials actually used in each product and calculate the cost.

The present invention has been made in view of these points, and it is an object of the present invention to provide a cost calculation device, a cost calculation method, and a program that make it easier to understand the cost of raw materials for a product.

The cost accounting device according to the first aspect of the present invention calculates the predetermined amount based on the amount of each of the plurality of raw materials used in each of the plurality of products and the manufacturing amount of each of the plurality of products in a predetermined period. a theoretical usage amount calculation unit that calculates a theoretical usage amount, which is the amount of each of the plurality of raw materials that is expected to be used for manufacturing each of the plurality of products in a period; and an input amount identification unit that specifies an input amount that is the amount of each of the plurality of raw materials input in order to manufacture the plurality of raw materials; and an input amount identification unit that specifies the input amount that is the amount of each of the plurality of raw materials input in order to manufacture the plurality of raw materials; , an apportioned input amount calculation unit that calculates the prorated input amount for each raw material used in manufacturing the plurality of products so that it is equal to the proportion of the theoretical usage amount of each of the plurality of raw materials; an individual cost calculation unit that calculates the individual cost of each of the plurality of raw materials used in each of the plurality of products based on each unit price and the prorated input amount; and a summation of the individual costs of the plurality of raw materials used. and a product cost calculation unit that calculates a product cost corresponding to the plurality of raw materials used for each of the plurality of products.

The apportioned input amount calculation unit multiplies the theoretical usage amount by a value obtained by dividing the input amount by the sum of the theoretical usage amounts corresponding to the plurality of products for each of the plurality of raw materials, The proportional input amount may be calculated.

The input amount specifying section specifies the input amount for each of a plurality of lots input for manufacturing the plurality of products among the plurality of raw materials, and the proportionate input amount calculation section specifies the input amount for each of the plurality of lots input for manufacturing the plurality of products. The individual cost calculation unit calculates the prorated input amount for each lot based on the unit price of each of the plurality of lots and the prorated input amount for each lot in the product. The individual cost of each of the plurality of lots may be calculated, and the product cost calculation unit may calculate the product cost by adding up the individual costs of each of the plurality of lots.

The apportioned input amount calculation unit calculates, for each of the plurality of lots corresponding to the same raw material, a value obtained by dividing the input amount corresponding to each lot by the input amount corresponding to the same raw material. The prorated input amount for each lot may be calculated by multiplying the prorated input amount of the corresponding raw material.

The individual cost calculation unit calculates the total cost of each of the plurality of input raw materials by summing the results obtained by multiplying the input amount of each of the plurality of raw materials by the unit price, and calculates the total cost of the input raw materials. The average unit price of each of the plurality of raw materials is calculated by dividing by the input amount of each of the plurality of raw materials, and the average unit price of each of the plurality of raw materials used in the product is calculated by multiplying the average unit price by the prorated input amount. Individual costs for each raw material may be calculated.

The input amount specifying unit determines the input amount based on the difference between the remaining amount of the raw material at the start of the predetermined period and the remaining amount of the raw material at the end of the predetermined period. May be specified.

The product cost calculation unit calculates the cost of raw materials required to manufacture each of the plurality of products by adding up a plurality of costs corresponding to the plurality of raw materials used for each of the plurality of products. Good too.

The cost calculation method according to the second aspect of the present invention is performed by a computer and is based on the amounts of each of a plurality of raw materials used in each of a plurality of products and the manufacturing amount of each of the plurality of products in a predetermined period. calculating a theoretical usage amount, which is the amount of each of the plurality of raw materials expected to be used for manufacturing each of the plurality of products in the predetermined period; a step of specifying an input amount that is the amount of each of the plurality of raw materials input to manufacture the product; and a step of specifying an input amount that is the amount of each of the plurality of raw materials input in order to manufacture the product, and a proportion of the proportioned input amount in which the input amounts of the plurality of raw materials are divided proportionally in the plurality of products. calculating the prorated input amount for each raw material used in the production of the plurality of products so that it is equal to the proportion of the theoretical usage amount of each of the plurality of raw materials, and the unit price of each of the plurality of raw materials and the proportion calculating the individual cost of each of the plurality of raw materials used in each of the plurality of products based on the input amount; and summing up the individual costs of the plurality of raw materials used, each of the plurality of products. calculating a product cost corresponding to the plurality of raw materials used.

The program according to the third aspect of the present invention causes the computer to determine the predetermined amount based on the amount of each of the plurality of raw materials used in each of the plurality of products and the manufacturing amount of each of the plurality of products in a predetermined period. a theoretical usage amount calculation unit that calculates a theoretical usage amount that is the amount of each of the plurality of raw materials that is expected to be used for manufacturing each of the plurality of products during the predetermined period; an input amount identification unit that specifies an input amount that is the amount of each of the plurality of raw materials input in order to manufacture the plurality of raw materials; an apportioned input amount calculation unit that calculates the prorated input amount for each raw material used in manufacturing the plurality of products so that it is equal to the ratio of the theoretical usage amount of each of the plurality of raw materials; an individual cost calculation unit that calculates individual costs of each of the plurality of raw materials used in each of the plurality of products based on the unit price and the prorated input amount; and summing up the individual costs of the plurality of raw materials used. This functions as a product cost calculation unit that calculates product costs corresponding to the plurality of raw materials used for each of the plurality of products.

According to the present invention, it is possible to easily grasp the cost of raw materials for a product.

FIG. 2 is a diagram for explaining the outline of a cost accounting device. It is a diagram showing the configuration of a cost accounting system. It is a figure showing an example of a raw material database. It is a diagram showing an example of a product database. It is a diagram showing the configuration of a cost accounting device. 3 is a flowchart showing the flow of processing in which the control unit calculates the cost of each product. It is a figure which shows the raw material database after input amount is registered by the data management part. It is a figure which shows the calculation result of the theoretical usage amount of each raw material by the theoretical usage amount calculation part. It is a figure which shows the input amount of each raw material specified by the input amount identification part. It is a figure which shows the result of calculating the proportional input amount by the proportional input amount calculation part. FIG. 3 is a diagram showing the results of calculating the prorated input amount by lot, individual cost, and product cost. It is a figure which shows the result of having calculated the proportional input amount by lot, individual cost, and product cost.

[Overview of cost accounting device 1]
FIG. 1 is a diagram for explaining an overview of the cost accounting device 1. As shown in FIG. The cost calculation device 1 is a device that calculates the cost of a product manufactured using raw materials whose prices differ depending on the lot even if they are of the same type, and outputs the calculated cost, and is, for example, a computer. A lot in this specification is a unit in which raw materials are delivered, and raw materials with different combinations of suppliers who delivered the raw materials and/or timings at which the raw materials were delivered are raw materials that belong to different lots. The product is, for example, a boxed lunch or a side dish made of multiple ingredients. In this specification, a case where the cost calculation device 1 is used by a manufacturer of boxed lunches will be exemplified, but the cost calculation device 1 can be used for any purpose.

FIG. 1 shows the flow of manufacturing a product at a manufacturer whose costs are managed using a cost accounting device 1. As shown in FIG. A plurality of types of raw materials A (A1 to A4), raw materials B (B1 to B4), and raw materials C (C1 to C3) are delivered, and the delivered raw materials are stored in a storage warehouse. Raw materials A1, A2, A3, and A4 are raw materials A delivered in different lots, and are the same type of raw materials (for example, carrots) that are delivered by different suppliers or at different timings. The same applies to raw materials B and C. The amount of raw materials stored in the storage is registered in a raw material database (raw material DB).

When a product is manufactured, the raw materials that make up each product are taken out of storage and put into the production line. In the example shown in FIG. 1, raw material A and raw material B are used for product X, and raw material A1, raw material A2, and raw material B1 are input. Information such as the production amount of each product in a predetermined period and the names of raw materials used in each product is registered in a product database (product DB).

The cost calculation device 1 calculates the cost of each product based on various information registered in the raw material database and the product database by executing a cost calculation program. The cost calculation device 1 displays the calculated cost on a computer used by a manufacturer's employees or prints it out via a printer.

FIG. 2 is a diagram showing the configuration of the cost accounting system S. The cost accounting system S includes a cost accounting device 1, a computer 2, and a computer 3. The cost accounting device 1 transmits and receives various data to and from the computers 2 and 3 via the network N. Network N is, for example, an intranet or the Internet. The cost accounting device 1 is configured to be able to access a raw material database and a product database.

The computer 2 is, for example, a computer used by an employee who manages inventory of raw materials. The computer 2 transmits to the cost accounting device 1 delivery amount information indicating the amount of raw materials delivered and input amount information indicating the amount of raw materials input for manufacturing, based on information input by the employee. The cost accounting device 1 updates the raw material database based on the received delivery amount information and input amount information.

The computer 3 is, for example, a computer used by an employee who manages the manufacturing status of a product. The computer 3 transmits product information indicating the type of product to be manufactured, the amount of manufacture, etc. to the cost accounting device 1 based on information input by the employee. The cost accounting device 1 updates the product database based on the received product information. The cost calculation device 1 calculates the cost of the product based on the data registered in the raw material database and the product database, and the result is transmitted to, for example, the computer 3, and the cost for each product is displayed on the screen of the computer 3.

FIG. 3 is a diagram showing an example of a raw material database. In the raw material database, raw material names, lot numbers, delivered amounts, input amounts, remaining amounts, and unit prices are associated.

The raw material names are the names of raw materials such as carrots, onions, and cabbage. The lot number is information given to each delivery unit of raw materials, and is composed of, for example, a character string including numbers or alphabets. The lot number in the example shown in FIG. 3 corresponds to, for example, the year, month, and day. The delivered amount is the amount of raw materials delivered and placed in a predetermined storage (for example, a refrigerator or a warehouse). The input amount is the amount removed from storage and transferred to the product manufacturing line. The raw material database in FIG. 3 shows the state at the start of the day's work, and the input amount is 0 kg.

Remaining quantity is the amount of raw material remaining in storage. The unit price is the amount per unit amount of raw materials, and in this embodiment, the amount is shown per 1 kg. Every time a new raw material is delivered, information regarding the raw material is input into the computer 2. By transmitting the input information to the cost accounting device 1, information regarding the delivered raw materials is registered in the raw material database.

FIG. 4 is a diagram showing an example of a product database. In the product database, order IDs, product names, production quantities, raw material names, raw material unit usage quantities, and theoretical usage quantities are associated. The order ID is information given to each product manufacturing unit, and is composed of, for example, a character string including numbers or alphabets. For example, an order ID of B-001 is assigned to lunch box X for a first customer, and a product ID of B-002 is assigned to lunch box X for a second customer.

The manufacturing amount is the amount (quantity, weight, or capacity) of each product that is scheduled to be manufactured in a unit period (for example, one day) in which the manufacturing amount of the product corresponding to each order ID is managed. The raw material name indicates the name of each raw material used in each product. It is assumed that raw material A and raw material B are used for lunch box X. It is assumed that raw material A and raw material C are used for lunch box Y. The unit usage amount is the usage amount (for example, weight or quantity) of each raw material per unit production amount of each product. In this embodiment, the unit production amount is 100 pieces.

The theoretical usage amount is the usage amount of the raw material that is theoretically calculated based on the unit usage amount of the raw material used in manufacturing the product and the manufacturing amount of the product. In the example shown in FIG. 4, the production quantity of the lunch box X for order B-001 is 1000 pieces, which is 10 times the unit production quantity of 100 pieces. Therefore, the theoretical usage amount of raw material A is 10 kg, which is 10 times the unit usage amount.

Information regarding the manufactured product is registered in the product database each time the specifications of the manufactured product are determined. Then, the production amount is registered before the unit period (for example, one day) in which the production amount of the product is managed starts. The product database may register the planned production quantity determined before the start of the unit period in which the production quantity is managed and the actual production quantity determined after the unit period in which the production quantity is managed ends. .

[Flow from raw material delivery to cost calculation]
Hereinafter, with reference to FIG. 2, an overview of the flow from delivery of raw materials to calculation of product cost will be explained.

The cost accounting device 1 receives information regarding delivered raw materials. For example, an employee who manages raw material inventory inputs the raw material name, lot number, delivered amount, and unit price into the computer 2 in association with each other, each time raw materials are delivered. The cost calculation device 1 registers the raw material name, lot number, delivered amount, and unit price received from the computer 2 in the raw material database, and updates the remaining amount in the raw material database by adding the delivered amount to the remaining amount.

The cost accounting device 1 also receives an input amount indicating the amount of raw materials input into the production line during the manufacture of a product. An employee who manages raw material inventory inputs the input amount into the computer 2, for example, when a portion of raw materials is taken out of storage and input into a production line for manufacturing a product. The cost calculation device 1 registers the input amount received from the computer 2 in the raw material database, and updates the remaining amount in the raw material database by subtracting the input amount from the remaining amount.

The cost accounting device 1 receives information regarding a product before manufacturing of the product is started. For example, an employee who manages the manufacturing of a product may store information about the product, such as the name of the product to be manufactured, the amount of product manufactured, the name of the raw materials used in manufacturing the product, and the unit usage amount of the raw materials used, on a computer. 3, and the computer 3 sends the input information to the cost accounting device 1. The cost accounting device 1 registers the received information regarding the product in the product database. Note that an employee may input the theoretical usage amount of raw materials into the computer 3.

By the way, when a specific raw material A (for example, carrot) is used in the manufacture of multiple products, multiple lots of raw material A having different prices may be used in the manufacture of each product. In order to calculate the cost of a product, it takes a lot of work time for the manufacturer to manage the lots of raw material A actually used in each product, and to manage the price of the raw material A used for each manufactured product. It takes.

In order to solve this problem, the cost accounting device 1 divides the cost of raw material A used in multiple types of products within a unit period by the proportion of raw material A used in each product. It is characterized by roughly calculating the cost of raw material A required for manufacturing the product. By calculating the cost of the product in this way by the cost calculation device 1, the cost of the product can be calculated appropriately without the manufacturer having to strictly control the amount of raw materials used in each product. The business efficiency of contractors will be greatly improved.
The configuration and operation of the cost accounting device 1 will be described in detail below.

[Configuration and operation of cost accounting device 1]
FIG. 5 is a diagram showing the configuration of the cost accounting device 1. As shown in FIG. The cost accounting device 1 includes a communication section 11 , a display section 12 , an operation section 13 , a storage section 14 , and a control section 15 . The control unit 15 includes a data management unit 151, a production amount identification unit 152, a theoretical usage amount calculation unit 153, an input amount identification unit 154, a proportional input amount calculation unit 155, an individual cost calculation unit 156, and a product cost calculation unit 152. It has a calculating section 157.

The communication unit 11 includes a communication interface for transmitting and receiving data to and from computers (for example, the computer 2 and the computer 3) via a network N such as an intranet or the Internet. The communication unit 11 notifies the data management unit 151 of the received data. The communication unit 11 also transmits data input from the data management unit 151.

The communication unit 11 receives, for example, information on raw materials and information on products from the computer 2 into which data to be registered in the raw material database is input and the computer 3 into which data to be registered in the product database is input. Further, the communication unit 11 transmits data registered in the raw material database and the product database to the computers 2 and 3 in response to requests from the computers 2 and 3.

The display unit 12 is a display that displays various data. The display unit 12 displays, for example, data registered in a raw material database and/or a product database in accordance with a user's operation. The display unit 12 also displays a screen for the user to register various data in the raw material database and/or product database using the operation unit 13.

The operation unit 13 is a device used by the user to perform operations to access the raw material database and the product database, and is, for example, a keyboard and a mouse. The operation unit 13 notifies the data management unit 151 of information indicating the content of the operation.

The storage unit 14 includes storage media such as a ROM (Read Only Memory), a RAM (Random Access Memory), and a hard disk. The storage unit 14 stores various data including a raw material database and a product database. Furthermore, the storage unit 14 stores programs executed by the control unit 15.

The control unit 15 includes, for example, a CPU (Central Processing Unit). By executing the program stored in the storage unit 14, the control unit 15 executes a data management unit 151, a production amount identification unit 152, a theoretical usage amount calculation unit 153, an input amount identification unit 154, an apportioned input amount calculation unit 155, It functions as an individual cost calculation unit 156 and a product cost calculation unit 157.

FIG. 6 is a flowchart showing the flow of processing in which the control unit 15 calculates the cost of each product. The flowchart shown in FIG. 6 starts, for example, when an instruction to calculate the product cost is input in the computer 3. The product cost in this specification is the sum of the costs of multiple raw materials that make up the product. The operation of each part of the control section 15 will be described below with reference to FIGS. 5 and 6.

The data management unit 151 manages data registered or registered in the raw material database and product database. Specifically, the data management unit 151 writes data input via the communication unit 11 or the operation unit 13 into the raw material database and product database stored in the storage unit 14, and notifies each unit of the control unit 15. I do things. In addition, the data management unit 151 reads data from the raw material database and product database stored in the storage unit 14 in response to a request input via the communication unit 11 or the operation unit 13, and reads data from the raw material database and the product database stored in the storage unit 14. It is transmitted to an external computer or displayed on the display unit 12.

Specifically, the data management unit 151 registers the delivery amount, input amount, and unit price of raw materials corresponding to each lot number received from the computer 2 in the raw material database. Furthermore, the data management unit 151 registers the manufacturing quantity of each product, the name of raw materials used for each product, and the usage amount of each raw material received from the computer 3 in the product database.

FIG. 7 is a diagram showing the raw material database after input amounts have been registered by the data management unit 151. In the raw material database shown in Figure 3, the input amount of each raw material was 0 kg, but after the end of a predetermined period (for example, 1 day) for which the cost of each product is calculated, The input amount is registered as shown. Comparing the remaining amount in FIG. 7 with the remaining amount in FIG. 3, it can be seen that the remaining amount has decreased by an amount corresponding to the input amount.

When the data management unit 151 receives an instruction from the computer 3 to calculate the cost of a product, the manufacturing quantity specifying unit 152 specifies the manufacturing quantity of each of a plurality of products in a predetermined period (S11). The manufacturing quantity specifying unit 152 specifies the manufacturing quantity of each product during the period for which the cost of the product is to be calculated, for example, by reading the manufacturing quantity registered in the product database. The production amount specifying unit 152 notifies the theoretical usage amount calculation unit 153 of the specified production amount.

Next, the theoretical usage amount calculation unit 153 calculates the amount used in the manufacturing of each of the plurality of products in the period based on the unit usage amount of each of the plurality of raw materials used in the production of each of the plurality of products and the manufacturing amount of the product. The theoretical usage amount (a), which is the amount of each of the plurality of raw materials that is expected to be used, is calculated (S12). As described above, the theoretical usage amount (a) is the usage amount of the raw material that is theoretically calculated based on the unit usage amount of the raw material used in manufacturing the product and the manufacturing amount of the product.

For example, by referring to the product database shown in FIG. 4, the theoretical usage amount calculation unit 153 calculates a unit that is the usage amount of each of a plurality of raw materials used in manufacturing a unit quantity (for example, 100 pieces) of each of a plurality of products. Identify usage. Then, the theoretical usage amount of each raw material used in manufacturing each product is calculated by multiplying the value obtained by dividing the manufacturing amount of each product by the unit quantity and the unit usage amount.

FIG. 8 is a diagram showing calculation results of the theoretical usage amount of each raw material by the theoretical usage amount calculation unit 153. For example, according to FIG. 4, the production quantity of the product with the order ID B-001 is 1000 pieces, and the unit usage amount of raw material A is 3 kg, so the theoretical usage amount calculation unit 153 calculates the amount of the product with the order ID B-001. The theoretical usage amount of raw material A in is calculated as 1000 pieces ÷ 100 pieces x 3Kg = 30Kg. Similarly, the theoretical usage amount calculation unit 153 calculates the theoretical usage amounts of raw material A in products with order IDs B-002, B-003, and B-004 as 60 Kg, 40 Kg, and 60 Kg, respectively.

The theoretical usage amount calculation unit 153 calculates the theoretical usage amount of raw material B in products with order IDs B-001, B-002, and B-005 in which raw material B is used as 20 Kg, 40 Kg, and 10 Kg, respectively. Similarly, the theoretical usage amount calculation unit 153 calculates the theoretical usage amount of raw material C in products with order IDs B-003, B-004, and B-005 in which raw material C is used as 50 Kg, 75 Kg, and 20 Kg, respectively. do.

Subsequently, the theoretical usage amount calculation unit 153 calculates, for each of the plurality of raw materials, a total theoretical usage amount (b) that is the sum of the theoretical usage amounts corresponding to the plurality of products (S13). In the case of the example shown in FIG. 8, the theoretical usage amount calculation unit 153 adds up the theoretical usage amounts of the products with order IDs B-001, B-002, B-003, and B-004 corresponding to raw material A. As a result, the total theoretical usage amount of raw material A is calculated as 190 kg. Similarly, the theoretical usage amount calculation unit 153 calculates the total theoretical usage amounts corresponding to raw material B and raw material C as 70 kg and 145 kg, respectively. The theoretical usage amount calculation unit 153 notifies the calculated total theoretical usage amount to the prorated input amount calculation unit 155.

The input amount identifying unit 154 identifies the input amount (c), which is the amount of each of the plurality of raw materials input in order to manufacture the plurality of products during a predetermined period (S14). The input amount specifying unit 154 identifies the input amount of each raw material by reading the input amount registered in the raw material database, for example. The input amount identification unit 154 may identify the input amount based on the difference between the remaining amount of raw materials at the start of a predetermined period and the remaining amount of raw materials at the end of the predetermined period. . In addition, the input amount specifying unit 154 specifies the input amount (d) for each lot for each of the plurality of lots input for manufacturing the plurality of products among the plurality of raw materials (S15). Note that the input amount specifying unit 154 may specify the input amount (c) before the theoretical usage amount calculation unit 153 processes S12 and S13.

FIG. 9 is a diagram showing input amounts for each raw material specified by the input amount specifying unit 154. As shown in Figure 9, the input amount of raw material A corresponding to lot number 20200130 is 40 kg, the input amount of raw material A corresponding to lot number 20200131 is 80 kg, and the input amount of raw material A corresponding to lot number 20200201 is 65 kg. The input amount of raw material A corresponding to number 20200202 is 0 kg.

The input amount specifying unit 154 specifies that the total input amount of raw material A is 185 kg by adding up these input amounts. Similarly, the input amount specifying unit 154 specifies that the total input amounts of raw material B and raw material C are 80 kg and 140 kg, respectively. The input amount specifying unit 154 notifies the prorated input amount calculation unit 155 of the specified total input amount.

By the way, when manufacturing products such as boxed lunches and delicatessen dishes, the amount of raw materials used varies depending on the manufactured product. Further, some of the input raw materials are not used because they are dropped by workers during manufacturing or because defective parts are found in the raw materials. As a result, there may be a difference between the total theoretical usage amount (b) and input amount (c) of each raw material.

Strictly speaking, the ratio between the theoretical usage amount and the actual usage amount of each raw material differs for each product, but the cost accounting device 1 according to the present embodiment can calculate the ratio between the theoretical usage amount and the actual usage amount of each raw material in the manufacture of each product. It is characterized in that the product cost of the product is calculated on the assumption that the ratio between the total theoretical usage amount (b) and the input amount (c) is equal to the ratio between the total theoretical usage amount (b) and the input amount (c).

In order for the cost calculation device 1 to calculate the cost of the product in this way, the apportioned input amount calculation unit 155 calculates the total theoretical usage amount (b) for each product corresponding to each order ID under the above assumption. ) and the input amount (c), the apportioned input amount (e) is calculated. The apportioned input amount calculation unit 155 calculates the apportioned input amount (e) of the plurality of raw materials so that the proportion of the proportioned input amount (e) obtained by apportioning the input amounts of the plurality of raw materials for the plurality of products is equal to the proportion of the theoretical usage amount of each of the plurality of raw materials. A proportional input amount (e) is calculated for each raw material used in manufacturing the product (S16).

Here, the apportioned input amount (e) is the amount assumed to be input for each raw material in the production of each of a plurality of products. The ratio of the proportional input amount (e) of a specific raw material corresponding to each of the plurality of products is equal to the ratio between the products of the theoretical usage amount of each raw material in the manufacture of each of the plurality of products. For example, the apportioned input amount calculation unit 155 calculates, for each of a plurality of raw materials, the value obtained by dividing the input amount (c) by the total theoretical usage amount (b), which is the sum of the theoretical usage amounts corresponding to multiple products. By multiplying the theoretical usage amount (a), the apportioned input amount (e) is calculated.

FIG. 10 is a diagram illustrating the results of calculation of the prorated input amount by the apportioned input amount calculation unit 155. In the example shown in FIG. 10, the apportioned input amount calculation unit 155 calculates the apportioned input amount (e) of raw material A used for lunch box X with order ID B-001 as follows: theoretical usage amount 30Kg x input amount 185Kg/total theoretical amount Based on the usage amount of 190Kg, it is calculated as 29.21Kg. This means that for Lunch Box X with order ID B-001, it is calculated that less raw material A was used than the expected amount of raw material A of 30 kg. Similarly, the apportioned input amount calculation unit 155 calculates the apportioned input amount (e) of raw material B to be 22.86 kg. In Lunch Box X with order ID B-001, it is calculated that more raw material B was used than the expected amount of 20 kg of raw material B used.

The apportioned input amount calculation unit 155 calculates, for each order ID, the apportioned input amount (e) of each raw material used in manufacturing the product corresponding to each order ID. Furthermore, the apportioned input amount calculating unit 155 calculates the apportioned input amount (f) for each lot, which is the amount of input for a plurality of lots of a plurality of products being apportioned (S17). The prorated input amount by lot is the input amount of each lot of raw materials in the manufacture of each product, which is calculated on the assumption that the raw materials of multiple lots are used at the same rate in the manufacture of each product.

The apportioned input amount calculation unit 155 calculates, for each of a plurality of lots corresponding to the same raw material, a value obtained by dividing the input amount corresponding to each lot by the input amount corresponding to the same raw material (the above-mentioned total input amount). The apportioned input amount (f) for each lot is calculated by multiplying by the apportioned input amount (e) of raw materials corresponding to the lot. The apportioned input amount calculation unit 155 notifies the individual cost calculation unit 156 of the calculated apportioned input amount (f) for each lot.

The individual cost calculation unit 156 calculates the individual cost of each of the plurality of raw materials used in each of the plurality of products, based on the unit price and proportional input amount of each of the plurality of raw materials (S18). The individual cost calculation unit 156 calculates the individual cost of raw materials used in each of the plurality of lots, for example, based on the unit price of each of the plurality of lots and the prorated input amount for each lot.

The product cost calculation unit 157 calculates the product cost corresponding to the plurality of raw materials used for each of the plurality of products by adding up the individual costs of the plurality of raw materials used (S19). The product cost calculation unit 157 calculates the product cost corresponding to a plurality of raw materials used, for example, by adding up the individual costs of each of a plurality of lots. The product cost calculation unit 157 may calculate the cost of raw materials required to manufacture each of the plurality of products by summing up a plurality of costs corresponding to the plurality of raw materials used for each of the plurality of products.

FIG. 11 and FIG. 12 are diagrams showing the calculated results of the prorated input amount by lot, individual cost, and product cost. FIG. 11 shows the cost by raw material and the cost by lot in the product cost of order IDs B-001 and B-002. FIG. 12 shows the cost by raw material and the cost by lot in the product cost of order IDs B-003 and B-004.

Referring to FIG. 11, the apportioned input amount calculation unit 155 calculates that raw material A with lot number 20200130 is out of the apportioned input amount (e) of raw material A in manufacturing the product with order ID B-001. Assuming that an amount equivalent to the ratio of input amount (d) by lot to amount (c) is input, the proportional input amount (f) by lot is calculated by the proportional input amount (e) × input amount by lot (d) / Calculate input amount (c) = 29.21 x 40/185 = 6.32. Similarly, in manufacturing the product with order ID B-001, the apportioned input amount calculation unit 155 calculates the apportioned input amount for each lot of raw material A with lot number 20200131 as 12.63, and The prorated input amount for each lot is calculated as 10.26.

The individual cost calculation unit 156 multiplies the prorated input amount for each lot calculated by the apportioned input amount calculation unit 155 by the unit price of raw material A for each lot, thereby calculating the amount of raw material A for each lot of the product with order ID B-001. Calculate the cost. In the case of the example shown in FIG. 11, the individual cost calculation unit 156 multiplies 6.32, which is the prorated input amount for each lot of raw material A with lot number 20200130, by the unit price of 1000 yen of raw material A with lot number 20200130. The individual cost of raw material A with lot number 20200130 used to manufacture 1000 products with order ID B-001 is calculated to be 6,320 yen. Similarly, the individual cost calculation unit 156 calculates that the individual costs of raw material A with lot numbers 20200131 and 20200201 are 11,367 yen and 8,721 yen, respectively.

By adding the individual cost of raw material A corresponding to each lot number, the product cost calculation unit 157 calculates that the product cost corresponding to raw material A per 1000 products with order ID B-001 is 26,408 yen. It is calculated as follows. Similarly, the product cost calculation unit 157 calculates that the product cost corresponding to raw material B per 1000 products with order ID B-001 is 10,145 yen. Although not shown in Figure 11, if the product with order ID B-001 is composed of only raw materials A and B, then the product cost corresponding to raw material A and the product cost corresponding to raw material B By adding up the costs, the cost of raw materials required to manufacture 1000 products is calculated to be 36,553 yen.

Referring to FIG. 12, the apportioned input amount calculation unit 155 calculates the raw materials A and Calculate the prorated input amount of raw material C by lot. Regarding raw material A, the product with order ID B-004 is the last product for which the prorated input amount by lot is calculated, so the apportioned input amount calculation unit 155 calculates the input amount by lot of the raw material corresponding to each lot number ( Calculated as 12.63 by subtracting from d) the total value of the prorated input amount by lot (6.32 + 12.63 + 8.42 = 27.37) calculated for the manufacturing of products with other order IDs. are doing.

[First modification]
In the above explanation, the apportioned input amount calculation unit 155 calculated the apportioned input amount for each lot of each raw material, and the individual cost calculation unit 156 calculated the individual unit price for each lot. The individual unit price of each raw material in each product may be calculated based on the shown proportional input amount for each raw material in each order ID.

In this case, the individual cost calculation unit 156 calculates the total cost of each of the plurality of input raw materials by summing the results obtained by multiplying the input amount of each of the plurality of raw materials by the unit price. The individual cost calculation unit 156 calculates the average unit price of each of the plurality of raw materials by dividing the calculated total cost by the input amount of each of the plurality of raw materials. The individual cost calculation unit 156 can calculate the individual cost of each of the plurality of raw materials used in each product by multiplying the calculated average unit price by the prorated input amount shown in FIG.

For example, as shown in FIG. 9, the input amounts of raw material A with lot numbers 20200130, 20200131, and 20200201 are 40 kg, 80 kg, and 65 kg, respectively, and the unit prices are 1,000 yen, 900 yen, and 850 yen, respectively. Therefore, the total cost of raw material A is 40 x 1,000 yen + 80 x 900 yen + 65 kg x 850 yen = 167,250 yen. When the total cost of 167,250 yen is divided by the input amount of raw material A, 185 kg, the average unit price is 904 yen.

Multiplying the prorated input amount 29.21 corresponding to raw material A of the product with order ID B-001 shown in Figure 10 by 904 yen, the product cost of raw material A in the product with order ID B-001 is 26,406. Calculated as yen. Due to calculation errors, there is a difference of 2 yen from the product cost shown in FIG. It was confirmed that the product cost can be calculated.

[Second modification]
In the above explanation, the cost calculation device 1 calculates the cost of the product based on the production quantity of the product registered in the product database before the start of production. The production volume may differ from what was expected before production began. In such a case, the theoretical usage amount calculation unit 153 calculates the theoretical usage amount based on the actual manufacturing amount, and the product cost calculation unit 157 calculates the theoretical usage amount based on the actual manufacturing amount. , calculate the cost of each product.

The product cost calculation unit 157 calculates the planned cost of each product based on the theoretical usage amount calculated using the planned manufacturing amount registered in the product database before starting the manufacturing of the product, and also calculates the planned cost of each product. The actual cost of each product may be calculated based on the theoretical usage amount calculated using the actual production amount registered in the product database after the completion of the process. In this case, the product cost calculation unit 157 may calculate and output the difference between the planned cost and the actual cost. By outputting such information from the cost accounting device 1, the manager of the manufacturer can grasp the extent to which the cost has changed due to the difference in production volume from the planned production volume.

[Third modification]
In the above description, the case where the cost accounting device 1 stores the raw material database and the product database has been exemplified, but the raw material database and the product database may be stored in a device different from the cost accounting device 1. The cost calculation device 1 can calculate the cost of a product by accessing a raw material database and a product database at an arbitrary location, for example via the network N.

[Effects of cost accounting device 1]
As explained above, in the cost calculation device 1 according to the present embodiment, the apportioned input amount calculation unit 155 calculates the proportion of the apportioned input amount calculated by apportioning the input amounts of a plurality of raw materials for a plurality of products. Calculate the proportional input amount for each raw material used in the manufacture of multiple products so that it is equal to the proportion of the theoretical usage amount of each. Then, the individual cost calculation unit 156 calculates the individual cost of each of the plurality of raw materials used in each of the plurality of products based on the unit price and proportional input amount of each of the plurality of raw materials, and the product cost calculation unit 157 , Calculate the cost of raw materials shown in the product.

By operating the apportioned input amount calculation unit 155, individual cost calculation unit 156, and product cost calculation unit 157 in this manner, the product cost can be calculated without the manufacturer having to strictly control the amount of raw materials used for each product. The calculation unit 157 can calculate the approximate cost of each raw material required to manufacture each product. As a result, manufacturers can easily understand the cost of raw materials for their products.

Further, since the apportioned input amount calculation unit 155 calculates the apportioned input amount based on the input amounts of raw materials of multiple lots, even if the unit price of raw materials varies from lot to lot, the product cost calculation unit 157 It is possible to appropriately calculate the cost of raw materials for each product.

Although the present invention has been described above using the embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes can be made within the scope of the gist. be. For example, all or part of the device can be functionally or physically distributed and integrated into arbitrary units. In addition, new embodiments created by arbitrary combinations of multiple embodiments are also included in the embodiments of the present invention. The effects of the new embodiment resulting from the combination have the effects of the original embodiment.

1 Cost calculation device 2 Computer 3 Computer 11 Communication section 12 Display section 13 Operation section 14 Storage section 15 Control section 151 Data management section 152 Production amount identification section 153 Theoretical usage amount calculation section 154 Input amount identification section 155 Proportional input amount calculation section 156 Individual cost calculation department 157 Product cost calculation department

Claims (9)

used to manufacture each of the plurality of products in the predetermined period based on the amount of each of the plurality of raw materials used in each of the plurality of products and the production amount of each of the plurality of products in the predetermined period. a theoretical usage amount calculation unit that calculates a theoretical usage amount that is the amount of each of the plurality of raw materials that is expected to be used;
an input amount identifying unit that identifies an input amount that is an amount of each of the plurality of raw materials input to manufacture the plurality of products during the predetermined period;
The input amounts of the plurality of raw materials are used in the production of the plurality of products such that the proportion of the proportioned input amount of the plurality of raw materials is equal to the proportion of the theoretical usage amount of each of the plurality of raw materials. an apportioned input amount calculation unit that calculates the apportioned input amount for each raw material;
an individual cost calculation unit that calculates the individual cost of each of the plurality of raw materials used in each of the plurality of products, based on the unit price of each of the plurality of raw materials and the prorated input amount;
a product cost calculation unit that calculates a product cost for each of the plurality of products by adding up the individual costs of the plurality of raw materials used;
A cost accounting device with The apportioned input amount calculation unit multiplies the theoretical usage amount by a value obtained by dividing the input amount by the sum of the theoretical usage amounts corresponding to the plurality of products for each of the plurality of raw materials, calculating the prorated input amount;
The cost accounting device according to claim 1. The input amount specifying unit specifies the input amount for each of a plurality of lots input for manufacturing the plurality of products among the plurality of raw materials,
The apportioned input amount calculation unit calculates the apportioned input amount for each lot by apportioning the input amounts of the plurality of lots in the plurality of products,
The individual cost calculation unit calculates the individual cost of each of the plurality of lots based on the unit price of each of the plurality of lots and the prorated input amount by lot,
The product cost calculation unit calculates the product cost by summing product costs by raw material for each of the plurality of raw materials calculated by summing the individual costs of each of the plurality of lots.
The cost accounting device according to claim 1 or 2. The apportioned input amount calculation unit calculates, for each of the plurality of lots corresponding to the same raw material, a value obtained by dividing the input amount corresponding to each lot by the input amount corresponding to the same raw material. calculating the prorated input amount by lot by multiplying the prorated input amount of the corresponding raw material;
The cost accounting device according to claim 3. The individual cost calculation unit calculates the total cost of each of the plurality of input raw materials by summing the results obtained by multiplying the input amount of each of the plurality of raw materials by the unit price, and calculates the total cost of the input raw materials. The average unit price of each of the plurality of raw materials is calculated by dividing by the input amount of each of the plurality of raw materials, and the average unit price of each of the plurality of raw materials used in the product is calculated by multiplying the average unit price by the prorated input amount. Calculate the individual cost of each raw material,
The cost accounting device according to claim 1 or 2. The input amount specifying unit determines the input amount based on the difference between the remaining amount of the raw material at the start of the predetermined period and the remaining amount of the raw material at the end of the predetermined period. Identify,
The cost accounting device according to any one of claims 1 to 5. The product cost calculation unit calculates the product cost of raw materials required to manufacture each of the plurality of products by summing up product costs by raw material corresponding to the plurality of raw materials used for each of the plurality of products . calculate the cost,
The cost accounting device according to any one of claims 1 to 6. computer executes
used to manufacture each of the plurality of products in the predetermined period based on the amount of each of the plurality of raw materials used in each of the plurality of products and the production amount of each of the plurality of products in the predetermined period. a step of calculating a theoretical usage amount that is the amount of each of the plurality of raw materials that is expected to be used;
identifying an input amount that is the amount of each of the plurality of raw materials input to manufacture the plurality of products during the predetermined period;
The input amounts of the plurality of raw materials are used in the production of the plurality of products such that the proportion of the proportioned input amount of the plurality of raw materials is equal to the proportion of the theoretical usage amount of each of the plurality of raw materials. calculating the prorated input amount for each raw material;
Calculating the individual cost of each of the plurality of raw materials used in each of the plurality of products, based on the unit price of each of the plurality of raw materials and the prorated input amount;
calculating a product cost for each of the plurality of products by adding up the individual costs of the plurality of raw materials used;
A cost accounting method with computer,
used to manufacture each of the plurality of products in the predetermined period based on the amount of each of the plurality of raw materials used in each of the plurality of products and the production amount of each of the plurality of products in the predetermined period. a theoretical usage amount calculation unit that calculates a theoretical usage amount that is the amount of each of the plurality of raw materials that is expected to be used;
an input amount identification unit that identifies an input amount that is an amount of each of the plurality of raw materials input to manufacture the plurality of products during the predetermined period;
The input amounts of the plurality of raw materials are used in the production of the plurality of products such that the proportion of the proportioned input amount of the plurality of raw materials is equal to the proportion of the theoretical usage amount of each of the plurality of raw materials. an apportioned input amount calculation unit that calculates the apportioned input amount for each raw material;
an individual cost calculation unit that calculates the individual cost of each of the plurality of raw materials used in each of the plurality of products, based on the unit price of each of the plurality of raw materials and the prorated input amount; and a product cost calculation unit that calculates product costs for each of the plurality of products by summing individual costs;
A program to function as

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