JPH06195350A - Cost managing method - Google Patents

Abstract

PURPOSE:To calculate and manage the cost suitable for a real manufacturing process concerning the cost managing method for calculating and managing the cost of a product based on a unit price set for each process. CONSTITUTION:Processing data showing how many products are under processing in which process after the lapse of a prescribed term (such as one month, for example,) are segmented from an order file 11 of a floor control system 10, and the processing data are stored in a processing data file 21 of an account system 20. Result data are segmented from a progress data file 12 and the result data are stored in a result data file 22 of the account system 20. The amount and the dispatch destination of the result data changed back to a process just before the plant changed process are generated in a dispatch destination change data file 16 and stored in a dispatch destination change data file 26 of the account system 20. The fixed unit price for each process is set to a unit price master fixed value 23 on the side of the account system 20, and the unit price for each plant is set to a unit price master 27 for real cost. The account system 20 calculates and manages the cost suitable for the real manufacture process by using the unit price for real cost and the result amount stored in the respective files 21 or the like.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a cost management method for calculating and managing the cost of a product based on the unit price set for each process,
In particular, the present invention relates to a cost management method for calculating and managing costs suitable for an actual manufacturing process.

In the conventional cost control method, a manufacturing process (manufacturing process, manufacturing factory, manufacturing procedure, etc.) and a unit price (material cost, processing cost, etc.) for each manufacturing process are set in advance for each drawing number, Volume information of the target drawing number and in-process quantity information are collected at a fixed cycle (for example, one month),
The cost is calculated and managed based on the amount in process and the set unit price.

[0003]

2. Description of the Related Art FIG. 3 is a system schematic diagram of the above-mentioned conventional cost control method. In the figure, the floor control system 10A is, for example, an FA computer. Order file 11 for this floor control system 10A
A is a database of manufacturing instructions for processes. From the order file 11A, work-in-progress data indicating in which process and how many work-in-progress is performed after a predetermined period (for example, one month) elapses and is stored in the work-in-process data file 21A of the accounting system 20A.

The floor control system 10A
The progress data file 12A is a database of the amount of work by factory. Here, the “factory” refers to an actual manufacturing unit in a process. From the progress data file 12A, the output data (for example, the data of how many pieces have been produced in which process in this one month) is cut out and stored in the output data file 22A of the accounting system 20A.

The accounting system 20A calculates the in-process amount by multiplying the in-process quantity in the in-process data file 21A by the unit price for each process set in the unit price master 23A, and stores the in-process amount file 24A. In addition, the unit price master 2 is added to the output quantity of the output data file 22A.
The unit price of 3A is multiplied to calculate the output amount for each process, and the output amount file 25A is stored.

[0006] This amount of output is used as basic data for fixed value cost management and profit / loss management for each process. Further, the amount in process is used as basic data for next month processing.
By the way, the unit price for each process stored in the unit price master 23A is limited to one price per item based on the cost management arrangement. Therefore, once the unit price is set, it is fixed and frozen for a certain period of time, even if the factory is changed in the process.
It is a mechanism that is not reflected in the cost control information.

[0007]

However, in the recent market, the occurrence of orders is sudden, and ultra-short turn production is required. Under these circumstances, it is very difficult to predict the load at the manufacturing site, and in order to meet the demand for ultra-short turn production, we place an order for outsourcing or change the factory to a place where the load is light to reduce the load. It is becoming common to disperse and manufacture. In the case of such an outsourcing order or factory change, the unit price usually changes.

However, in the conventional cost control method, the unit price is fixed for each process as described above, and the unit price cannot be set for each factory in the process. Therefore, there is a problem that it is not possible to accurately grasp the amount of work in progress and the amount of work done for each factory, and it is not possible to calculate the cost suitable for the actual manufacturing process.

The present invention has been made in view of the above circumstances, and an object of the present invention is to provide a cost management method capable of calculating and managing costs suitable for an actual manufacturing process.

[0010]

According to the cost management method of the present invention, as shown in FIG. 1, the quantity of production volume associated with the production volume and the delivery destination to which the actual product moves next are included in the volume data stored in the file 12. When the volume is generated, the volume of the volume is recognized as the work in process of the delivery destination. When a factory change occurs after a work in progress occurs in the factory in the process, the volume quantity and the transfer destination of the output data are changed back to the immediately preceding process and stored in the file 16 as the transfer destination change data,
Next, the cost suitable for the actual manufacturing process is calculated based on the output data extracted in the file 22, the delivery destination change data extracted in the file 26, and the unit price for each factory set in the unit price master 27 for actual cost. And manage.

[0011]

[Function] In advance, in the output data provided for each process, the output quantity associated with the output of the output and the delivery destination process to which the actual product next moves are held. Also, at the same time when the process is completed and the output is generated, the volume of the output at that time is recognized as the work in process of the next delivery destination.

Each process is composed of a factory as an actual manufacturing unit. When a factory change occurs after a work-in-process occurs, first, going back to the immediately preceding process, change the volume quantity and the delivery destination of the production volume data to generate delivery destination change data, and then produce the production volume data and the delivery destination. Based on the change data and the unit price set for each factory, the cost suitable for the actual manufacturing process is calculated and managed.

Therefore, even if the factory is changed in the same process, the cost can be calculated based on the unit price of the factory. That is, it is possible to calculate and manage the cost that is suitable for the actual manufacturing process.

[0014]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described below with reference to the drawings. FIG. 1 is a schematic diagram of a system for executing the cost management method of the present invention. In the figure, the floor control system 10 is, for example, an FA computer. File 11 of this floor control system 10 is
It is an order file that stores manufacturing instructions for processes as a database. From this file 11, work-in-progress data indicating in which process and how many work-in-progress is performed after a lapse of a predetermined period (for example, one month), and the work-in-progress data is stored in the file 21 of the accounting system 20.

The file 12 of the floor control system 10 is a progress data file that stores the output of each factory as a database. Where "factory"
Means an actual manufacturing unit in a process. This file 1
From 2, the output data (for example, the data of how many pieces were produced in which process in the last month) is cut out, and the output data is stored in the file 22 of the accounting system 20.

Further, the floor control system 10
On the basis of the factory change information obtained from the file 11, the production quantity and the delivery destination of the production data are changed retroactively to the immediately preceding step having the factory change, and the delivery destination change data is generated in the file 16. Details of the delivery destination change data will be described later. The delivery destination change data is stored in the file 26 of the accounting system 20.

A fixed unit price for each process is set in the unit price master 23 on the accounting system 20 side, and a unit price for each factory is set in the actual cost unit price master 27. The accounting system 20 calculates the in-process amount by multiplying the fixed unit price of the unit price master 23 by the in-process quantity of the file 21, and the fixed unit price of the volume of the file 22 and the transfer destination change data (file 26) volume. Multiply the quantity to calculate the amount of output. The details of the volume of delivery destination change data will be described later.

The accounting system 20 further calculates the in-process amount for actual cost by multiplying the unit price of the actual cost unit price master 27 by the in-process quantity of the file 21, and the file 22 for the unit price of the actual cost unit price master 27. The actual production cost amount is calculated by multiplying the actual production amount and the delivery destination change data (file 26).

By using the in-process amount, the in-process amount for actual cost, the amount of production amount and the amount of production amount for actual cost calculated in this way, manufacturing cost control or fixed cost control or process suitable for the actual manufacturing process is performed. The profit and loss management for each factory is performed.

Next, the cost management method will be described with reference to a concrete example. FIG. 2 is a specific example of the cost management method of the present invention.
Here, the cost aggregation result for June will be described as an example.
In the figure, the output data 220 includes a manufacturing number, drawing number, command number, output source process, output source factory, output volume, delivery destination process, and delivery destination factory. In this example, the process No. 2. Factory No. At 8907,
Output quantity 10 is generated, and the output quantity 10 is the next delivery destination process No. 3. Delivery destination factory No. It is the quantity in process of 8907.

The work-in-progress data 210 is composed of a manufacturing number, a drawing number, a command number, a process, a factory, and a work-in-process quantity. In this example, the work in process for this month (June) is the process No.
3, factory no. It occurs at 861 and the number is 10.

The result 201 of the cost total when the manufacturing process progresses according to the schedule of the output data 220 is shown in the upper stage 201 of the cost total table 200. In the upper stage 201 of the cost summary table 200, the process No. according to the output data 220. 2, factory N
o. In 8907, a production quantity of 10 is generated due to the completion of manufacturing. At that time, the unit price of the completed process is 14
Multiplying 5 yen by the amount of self-processed output 10 will be 1450 yen. On the other hand, the process No. Since the fixed unit price of 2 is 150 yen, the usual amount of work will be 1500 yen, and a difference of -50 yen will occur.

As described above, in this embodiment, the process No. Two
A fixed unit price of 150 yen is used as the unit price of, and a unit price of 145 yen that changes for each factory (here, the unit price of factory No. 8907) is adopted. Therefore, even if the factory is changed to a factory having a different unit price, it is possible to calculate the amount of production amount that is more suitable for the actual manufacturing process.

Then, the process No. 2. Factory No. 890
If the volume 10 is generated in 7, this volume 10
Is the process number as it is according to the output data 220.
3, factory no. The work-in-process quantity of 8907 is 10 (the work-in-process field of the right end field S1).

On the other hand, the process N shown in the output data 220
o. 3, factory no. The delivery destination factory of 8907 has process N
o. 3, factory no. The schedule was changed after a work-in-process quantity of 10 occurred in 8907.
Factory No. 0 shown. Assume that you have moved to 861.

The abnormality in the connection of the factories due to this schedule change is
It is judged as follows. That is, the cost summary table 200
As shown in the lower stage 202, first, using the last month's work-in-process quantity X, this month's work-in-process quantity Y, and this month's output quantity Z, (X + Y-
Z) and actually counting the number of in-process V for each factory
The difference W with When the difference W is not 0, it means that there is a connection abnormality between processes due to a factory change.

When it is determined that the connection is abnormal, the following handling is performed. That is, first, the process No. determined to be abnormal. Process No. 3 which is a process immediately before. Going back to 2 and multiplying the volume quantity 10 in the volume data 220 by minus, the volume data 22 is minus volume-10.
1 is generated. Next, the delivery destination factory No. of the output data 220. Factory No. after changing 8907. A new volume data 222 is generated as 861.

By performing the above handling, the factory No. before the change is changed. The work-in-process quantity 10 that had occurred in 8907 was canceled, and instead the factory number after the change was changed. The correct in-process quantity 10 is written in 861.

As described above, in the present embodiment, when the connection abnormality due to the factory change is detected in the connection determination between the processes, the volume quantity and the delivery destination of the volume data are changed back to the immediately preceding process, and after the change. The correct amount of work in process is generated in the factory. Therefore, even if the factory is changed, the cost can be accurately calculated in accordance with the changed factory. The factory unit price at that time is the unit price set for each factory. Therefore, the cost suitable for the actual manufacturing process can be calculated and managed.

In the past, the process was the minimum control unit, but since the unit price was set for each factory that composes the process, cost control on a factory basis became possible. Furthermore, in the past, it was only after implementing the processing for evaluation once or twice a year to deal with the difference from the actual cost,
In this embodiment, since the comparison data can always be obtained, it is possible to deal with the situation speedily.

In the above description, the case where the factory is changed after the work in progress has been described. However, when the factory is changed before the work in progress occurs, the delivery destination stored in the order file is delivered. After the change, the factory may be rewritten in advance.

[0032]

As described above, according to the present invention, the delivery destination is held in the output data, and when the factory is changed, the delivery amount and the delivery destination of the output data are changed back to the immediately preceding process and the delivery destination is changed. The change data is generated, and the cost suitable for the actual manufacturing process is calculated and managed using the delivery destination change data and the unit price set for each factory.

Therefore, even if the factory is changed in the process,
The cost can be calculated based on the unit price set for each factory. Therefore, the cost suitable for the actual manufacturing process can be calculated and managed.

[Brief description of drawings]

FIG. 1 is a schematic diagram of a system for executing a cost management method of the present invention.

FIG. 2 is a specific example of the cost management method of the present invention.

FIG. 3 is a system schematic diagram of a conventional cost management method.

[Explanation of symbols]

 10 Floor control system 11, 12, 16, 21-29 file 20 Accounting system 210 Work-in-progress data 220 Volume data

Claims (3)

[Claims] 1. A cost control method for calculating and managing the cost of a product based on a unit price set for each process, and in the output data (12), the output quantity associated with the output of the output and the delivery destination to which the actual product moves next. Hold, recognize the volume of production as the work in progress of the delivery destination at the same time when the production is generated, and when a factory change occurs after the work in progress occurs in the factory as an actual manufacturing unit in the process, the immediately preceding process To change the output quantity and delivery destination of the output data (12) to generate delivery destination change data (16), and based on the production volume data, the delivery destination change data and the unit price (27) set for each factory. A cost control method that calculates and manages costs that are suitable for the actual manufacturing process. 2. The change made retroactively to the immediately preceding process is that the volume of the conventional volume data of the immediately preceding step is a negative volume, and the volume of the new volume data of the immediately preceding step is a positive volume and the delivery destination. 2. The cost control method according to claim 1, wherein the change is a factory after the change. 3. The factory specified in the order information (11) is rewritten to the factory after the change when the factory is changed before the work in process occurs.
Described cost control method.