JPH04138560A - Rough profit calculating processor - Google Patents

Rough profit calculating processor

Info

Publication number
JPH04138560A
JPH04138560A JP2262320A JP26232090A JPH04138560A JP H04138560 A JPH04138560 A JP H04138560A JP 2262320 A JP2262320 A JP 2262320A JP 26232090 A JP26232090 A JP 26232090A JP H04138560 A JPH04138560 A JP H04138560A
Authority
JP
Japan
Prior art keywords
cost
price
master
gross profit
rough profit
Prior art date
Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
Granted
Application number
JP2262320A
Other languages
Japanese (ja)
Other versions
JP2886314B2 (en
Inventor
Makoto Imanishi
今西 誠
Current Assignee (The listed assignees may be inaccurate. Google has not performed a legal analysis and makes no representation or warranty as to the accuracy of the list.)
Fujitsu Ltd
Original Assignee
Fujitsu Ltd
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by Fujitsu Ltd filed Critical Fujitsu Ltd
Priority to JP26232090A priority Critical patent/JP2886314B2/en
Publication of JPH04138560A publication Critical patent/JPH04138560A/en
Application granted granted Critical
Publication of JP2886314B2 publication Critical patent/JP2886314B2/en
Anticipated expiration legal-status Critical
Expired - Fee Related legal-status Critical Current

Links

Abstract

PURPOSE:To switch the cost to be used for rough profit calculation to the price based upon a stock evaluation method or a properly determined reference price on occasion by alternatively selecting a reference price or a stock evaluation price set up in each commodity sort and executing the prescribed rough profit calculation. CONSTITUTION:This rough profit calculating processor is provided with a condi tion master 1, a balance master 2 and a rough profit calculating part 3, the master 1 includes a prescribed price using section 4 and the master 2 includes the prescribed reference price 5 and stock evaluation price 6 of each required commodity sort. In the case of calculating a rough profit from sales data, the calculating part 3 alternatively uses the price 5 or 6 set up correspondingly to the commodity sort of a commodity specified by the sales data of the master 2 and executes the prescribed rough profit calculation. Since the price to be used for the rough profit calculation can be properly switched to the price based upon the stock evaluation method or the properly determined reference price, a proper rough profit calculating processing function is offered to a user.

Description

【発明の詳細な説明】 〔概 要〕 売上単価と原価に基づいて粗利を求める処理に関し、 粗利計算に使用する原価を、在庫評価法による原価か、
適当に定める標準原価に、必要により切り換えることが
できるようにした粗利計算処理装置を目的とし、 売上単価と原価に基づいて粗利を求めるに際し、条件マ
スタと、収支マスタと、粗利計算部とを設け、該条件マ
スタに、所定の原価使用区分を保持し、該収支マスタに
、所要の商品種類ご°との所定の標準原価と在庫評価原
価とを保持し、該粗利計算部は、売上データから粗利を
計算する場合に、該条件マスタから読み出す該原価使用
区分に従って、該収支マスタの該売上データで指定され
る商品の該商品種類に対して設定されている該標準原価
又は該在庫評価原価を択一的に使用し、所定の粗利計算
を実行するように構成する。
[Detailed Description of the Invention] [Summary] Regarding the process of calculating gross profit based on unit sales price and cost price, the cost used for gross profit calculation is determined by whether it is the cost based on the inventory valuation method or
The purpose is a gross profit calculation processing device that can switch to an appropriately determined standard cost as needed, and when calculating gross profit based on the unit sales price and cost price, it has a condition master, a balance master, and a gross profit calculation section. A predetermined cost usage classification is maintained in the condition master, a predetermined standard cost and inventory evaluation cost for each required product type are maintained in the income and expenditure master, and the gross profit calculation unit is , when calculating gross profit from sales data, the standard cost set for the product type of the product specified by the sales data in the income and expenditure master, or the standard cost or The inventory evaluation cost is alternatively used to perform a predetermined gross profit calculation.

〔産業上の利用分野〕[Industrial application field]

本発明は、売上単価と原価に基づいて粗利をjめる処理
において、粗利計算に使用する原価を、在庫評価法によ
る原価か、適当に定める標準原宿に、必要により切り換
えることができるようにこた損料計算処理装置に関する
In the process of calculating gross profit based on unit sales price and cost price, the present invention makes it possible to switch the cost price used for gross profit calculation between the cost price based on the inventory valuation method and the standard Harajuku price determined appropriately. This article relates to a Nikota loss calculation processing device.

〔従来の技術と発明が解決しようとする課題〕売上伝票
を入力した累積ジャーナルから、伝男に記録された商品
コードに従って、商品コードマ区分される各商品種類ご
との粗利を計算するこまが、売上管理業務の処理の一部
として行われてしる。そのような粗利計算では、各商品
コードに倉して設定される原価を使用して、その商品の
売」単価から原価を差し引いた値を商品単品ごとの呑利
として、売上個数を乗じることにより粗利の検針を得る
[Problems to be solved by the prior art and the invention] A machine that calculates the gross profit for each type of product categorized by product code according to the product code recorded in the deno from a cumulative journal into which sales slips are input. This is done as part of the sales management process. In such gross profit calculations, the cost price set for each product code is used, and the value obtained by subtracting the cost price from the unit sales price of that product is used as the profit for each product, and is multiplied by the number of units sold. Obtain gross profit meter reading.

そのために使用する商品の原価には、通常はl知の在庫
評価法として知られる方法により、売」計上時の在庫情
報に基づいて算出した原価(以丁に在庫評価原価という
)が、比較的高精度の粗利計算を行うために妥当な原価
として使用されることが多く、又制度上から公式の損料
算出には在庫評価原価を使用することが必要である。
The cost of the products used for this purpose is usually calculated based on inventory information at the time of recording sales (hereinafter referred to as inventory valuation cost) using a method known as the conventional inventory valuation method. It is often used as a reasonable cost for highly accurate gross profit calculations, and due to the system, it is necessary to use the inventory assessed cost for official loss calculations.

しかし、粗利を把握する要求はあるものの、在庫評価法
の計算に必要な在庫情報を、必要時取得することは困難
な利用者もあり、又あまり正確な原価情報が表に出るこ
とを嫌う場合もあるので、その場合には、ある時点で適
当な方法によって決定する原価を、必要な期間固定的に
使用して粗利計算を行うことができれば望ましい。
However, although there is a need to understand gross profit, some users find it difficult to obtain the inventory information necessary for calculating the inventory valuation method when necessary, and some users do not like accurate cost information to be exposed. In such cases, it would be desirable to be able to calculate gross profit by using cost prices determined by an appropriate method at a certain point in time for a fixed period of time.

本発明は、粗利計算に使用する原価を、在庫評価法によ
る原価か、適当に定める標準原価に、必要により切り換
えることができるようにした損料計算処理装置を目的と
する。
SUMMARY OF THE INVENTION The object of the present invention is to provide a loss calculation processing device that can switch the cost used in gross profit calculation between the cost based on the inventory evaluation method and the appropriately determined standard cost, as necessary.

〔課題を解決するための手段〕[Means to solve the problem]

第1図は、本発明の構成を示すブロック図である。 FIG. 1 is a block diagram showing the configuration of the present invention.

図は損料計算処理装置の構成であって、売上単価と原価
に基づいて粗利を求めるに際し、条件マスタ1と、収支
マスタ2と、粗利計算部3とを設け、条件マスタlに、
所定の原価使用区分4を保持し、収支マスタ2に、所要
の商品種類ごとの所定の標準原価5と在庫評価原価6と
を保持し、粗利計算部3は、売上データから粗利を計算
する場合に、条件マスタ1から読み出す原価使用区分4
に従って、収支マスタ2の該売上データで指定される商
品の該商品種類に対して設定されている標準原価5又は
在庫評価原価6を択一的に使用し、所定の粗利計算を実
行する。
The figure shows the configuration of a loss calculation processing device, in which a condition master 1, a balance master 2, and a gross profit calculation section 3 are provided to calculate gross profit based on unit sales price and cost price.
A predetermined cost usage classification 4 is held, a predetermined standard cost 5 and inventory evaluation cost 6 are held for each required product type in the income and expenditure master 2, and a gross profit calculation unit 3 calculates gross profit from sales data. cost usage category 4 read from condition master 1 when
Accordingly, the standard cost 5 or the inventory evaluation cost 6 set for the product type of the product specified by the sales data in the income and expenditure master 2 is used alternatively to execute a predetermined gross profit calculation.

〔作 用〕[For production]

本発明の損料計算処理装置により、粗利計算に使用する
原価として、適当に定めて設定する標準原価を使用する
ことが可能になり、条件マスタに設定する標準原価使用
区分により、例えば商品コードごとに、使用する原価を
標準原価にするか在庫評価原価にするか決定して、粗利
計算を何れの原価によっても行うことができる。
The loss calculation processing device of the present invention makes it possible to use a standard cost that is appropriately determined and set as the cost used in gross profit calculation, and by the standard cost usage classification set in the condition master, for example, for each product code. First, you can decide whether to use the standard cost or the inventory assessed cost, and calculate gross profit using either cost.

〔実施例〕〔Example〕

第2図は本発明の損料計算処理装置で使用する各種デー
タを説明する図であり、収支マスタ2は第2図(a)に
例示するように、各種商品ごとの項に、商品コード、標
準原価、在庫評価原価、当月粗利額等の欄を持ち、標準
原価欄には例えばその商品の妥当な売価に一定率を乗じ
た値が標準原価として設定し、在庫評価原価欄には、所
定の在庫評価法によって在庫情報から別途例えば定期的
に算出される原価が設定される。
FIG. 2 is a diagram explaining various data used in the loss calculation processing device of the present invention, and the income and expenditure master 2, as illustrated in FIG. 2(a), has product code, standard It has columns such as cost price, inventory evaluation cost, and current month's gross profit amount, and in the standard cost column, for example, the value obtained by multiplying the appropriate selling price of the product by a certain percentage is set as the standard cost, and in the inventory evaluation cost column, a predetermined value is set. According to the inventory valuation method, a cost price that is calculated separately from inventory information, for example, periodically is set.

又、粗利計算のために入力される売上データは、売上伝
票の累積ジャーナルであって、各伝票に対応する項は、
第2図(b)に例示するように、伝票番号、商品コード
、売上数量、売上単価等の欄からなる。
In addition, the sales data input for gross profit calculation is a cumulative journal of sales slips, and the fields corresponding to each slip are as follows:
As illustrated in FIG. 2(b), it consists of columns such as slip number, product code, sales quantity, and sales unit price.

第3図は粗利計算部3の処理の流れの一例を示し、処理
を開始すると最初の処理ステップ10で条件マスタlか
ら原価使用区分4を読み込む、原価使用区分は、例えば
各商品コードごとに使用する原価種類を所定の記号で示
すものとする。
FIG. 3 shows an example of the processing flow of the gross profit calculation unit 3. When the process starts, in the first processing step 10, the cost usage classification 4 is read from the condition master l. The cost usage classification is, for example, for each product code. The type of cost used shall be indicated by a prescribed symbol.

処理ステップ11で、売上データから前記のような1伝
票ごとのデータを読み込むと、伝票の商品の商品コード
により処理ステップ12で収支マスタから当該商品のデ
ータを読み込む。
In processing step 11, data for each slip as described above is read from the sales data, and in processing step 12, data for the product is read from the income and expenditure master using the product code of the product in the slip.

処理ステップ13でその商品コードで前記の原価使用区
分を参照して、使用すべき原価種類を決定し、その決定
に従って、処理ステップ14又は処理ステップ15にお
いて損料を計算する。
In processing step 13, the type of cost to be used is determined by referring to the above-mentioned cost usage category using the product code, and in accordance with the determination, loss charges are calculated in processing step 14 or processing step 15.

即ち、標準原価を使用する場合には処理ステップ14で
、読み出したデータの標準原価欄の値を原価として取り
出して、 ((売上単価)−(原価))×(売上数量)によって損
料を求める。又、在庫評価原価を使用する場合には処理
ステップ15で、原価として在庫評価原価欄の値を使用
する他は、前記に準じて処理する。
That is, when using the standard cost, in step 14, the value in the standard cost field of the read data is taken out as the cost, and the loss is calculated by ((sales unit price) - (cost)) x (sales quantity). If inventory evaluation cost is used, the process is carried out in the same manner as described above, except that in step 15, the value in the inventory evaluation cost column is used as the cost.

以上で求めた損料を、処理ステップ16で収支マスタの
当月粗利額欄に加算して、当売上伝票に対する処理を終
わり、処理ステップ17で識別して、なお処理する伝票
があれば処理ステップ11に戻り、以上の処理を入力さ
れる売上伝票について繰り返す。
The loss calculated above is added to the current month's gross profit column of the income and expenditure master in processing step 16, and the processing for the current sales slip is completed.If there are any slips to be processed, they are identified in processing step 17. Return to , and repeat the above process for the input sales slip.

例えば、第2図(a)の収支マスタがあり、(b)の売
上データによる損料計算を前記説明のように実行すると
、標準原価を使用する場合には原価を5000円として
計算するので、(c)のように損料として20.000
円が当月粗利額に加算され、在庫評価原価の場合には、
原価を5049円として計算するので、(d)のように
損料として19,510円が当月粗利額に加算される。
For example, if you have the income and expenditure master shown in Figure 2 (a) and perform the loss calculation using the sales data shown in Fig. 2 (b) as explained above, if standard cost is used, the cost will be calculated as 5000 yen, so ( 20,000 as loss fee as in c)
If yen is added to the current month's gross profit amount and it is inventory valuation cost,
Since the cost price is calculated as 5,049 yen, 19,510 yen is added to the monthly gross profit as a loss charge as shown in (d).

〔発明の効果〕〔Effect of the invention〕

以上の説明から明らかなように本発明によれば、売上単
価と原価に基づいて損料を求める処理において、損料計
算に使用する原価を、在庫評価法による原価か、適当に
定める標準原価に、必要により切り換えることができる
ので、利用者に適切な粗利計夏処理機能を提供できると
いう著しい工業的効果がある。
As is clear from the above explanation, according to the present invention, in the process of calculating losses based on the unit sales price and cost of goods, the cost used for calculating losses can be changed to the cost based on the inventory valuation method or the standard cost determined appropriately. This has a significant industrial effect in that it is possible to provide the user with an appropriate gross profit meter summer processing function.

【図面の簡単な説明】[Brief explanation of drawings]

第1図は本発明の構成を示すブロック図、第2図は各種
データの説明図、 第3図は本発明の処理の流れ図 である。 図において、 1は条件マスタ、 3は粗利計算部、 5は標準原価、 lO〜17は処理ステップ 2は収支マスタ、 4は原価使用区分、 6は在庫評価原価、 本発明の構成を示すブロック図 第1図 各種データの説明図 第 図
FIG. 1 is a block diagram showing the configuration of the present invention, FIG. 2 is an explanatory diagram of various data, and FIG. 3 is a flowchart of the processing of the present invention. In the figure, 1 is a condition master, 3 is a gross profit calculation unit, 5 is a standard cost, 10~17 is a processing step 2 is an income and expenditure master, 4 is a cost usage classification, 6 is an inventory evaluation cost, Blocks showing the configuration of the present invention Figure 1: Explanatory diagram of various data Figure 1:

Claims (1)

【特許請求の範囲】 売上単価と原価に基づいて粗利を求めるに際し、条件マ
スタ(1)と、収支マスタ(2)と、粗利計算部(3)
とを設け、 該条件マスタ(1)に、所定の原価使用区分(4)を保
持し、 該収支マスタ(2)に、所要の商品種類ごとの所定の標
準原価(5)と在庫評価原価(6)とを保持し、該粗利
計算部(3)は、売上データから粗利を計算する場合に
、該条件マスタ(1)から読み出す該原価使用区分(4
)に従って、該収支マスタ(2)の該売上データで指定
される商品の該商品種類に対して設定されている該標準
原価(5)又は該在庫評価原価(6)を択一的に使用し
、所定の粗利計算を実行するように構成されていること
を特徴とする粗利計算処理装置。
[Claims] When calculating the gross profit based on the unit sales price and the cost, a condition master (1), a balance master (2), and a gross profit calculation section (3) are used.
, maintain a predetermined cost usage category (4) in the condition master (1), and maintain a predetermined standard cost (5) and inventory evaluation cost (5) for each required product type in the income and expenditure master (2). 6), and the gross profit calculation unit (3) stores the cost usage classification (4) read from the condition master (1) when calculating gross profit from sales data.
), alternatively use the standard cost (5) or inventory evaluation cost (6) set for the product type of the product specified in the sales data in the income and expenditure master (2). A gross profit calculation processing device, characterized in that it is configured to execute a predetermined gross profit calculation.
JP26232090A 1990-09-28 1990-09-28 Gross profit processing unit Expired - Fee Related JP2886314B2 (en)

Priority Applications (1)

Application Number Priority Date Filing Date Title
JP26232090A JP2886314B2 (en) 1990-09-28 1990-09-28 Gross profit processing unit

Applications Claiming Priority (1)

Application Number Priority Date Filing Date Title
JP26232090A JP2886314B2 (en) 1990-09-28 1990-09-28 Gross profit processing unit

Publications (2)

Publication Number Publication Date
JPH04138560A true JPH04138560A (en) 1992-05-13
JP2886314B2 JP2886314B2 (en) 1999-04-26

Family

ID=17374134

Family Applications (1)

Application Number Title Priority Date Filing Date
JP26232090A Expired - Fee Related JP2886314B2 (en) 1990-09-28 1990-09-28 Gross profit processing unit

Country Status (1)

Country Link
JP (1) JP2886314B2 (en)

Cited By (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPH0798731A (en) * 1993-09-28 1995-04-11 Nec Corp Cost controller

Citations (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPS62229460A (en) * 1986-03-31 1987-10-08 Toshiba Corp Accounting processing system

Patent Citations (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPS62229460A (en) * 1986-03-31 1987-10-08 Toshiba Corp Accounting processing system

Cited By (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPH0798731A (en) * 1993-09-28 1995-04-11 Nec Corp Cost controller

Also Published As

Publication number Publication date
JP2886314B2 (en) 1999-04-26

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