JPH11328263A - Product cost recognition method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To correctly recognize the cost of a product by obtaining direct department costs for respective processes generated for respective production processes and indirect department costs for the respective processes generated for respective indirect processes corresponding to the production processes. SOLUTION: To a terminal equipment PCn for input, required items are inputted corresponding to a department number, a process number, the cost generated in the process and man-hours, etc., entered to a slip. The process number is set for the respective manufacture processes (production processes) in direct departments and are set for the respective processes corresponding to the respective manufacture processes of the direct departments in management indirect departments. Labor costs generated in the respective processes are inputted in PC5 and production results for the respective manufacture processes are inputted in PC6 . In a host computer part H0 , input information is stored in a storage device D1 , the costs generated in the respective processes are integrated, the costs generated for the respective processes are calculated and the calculated result is stored in the storage device D2 .

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a product cost grasping method for grasping the cost of a product produced through a plurality of production steps. It is effective when applied to the department where it is produced.

[0002]

2. Description of the Related Art As a method of grasping product costs, for example, in the invention described in Japanese Patent Application Laid-Open No. 63-308668, labor costs calculated from construction slips are tabulated for each date of occurrence and business code, and the tabulation is performed. Process cost control is performed by displaying the labor costs assigned to each business code.

[0003]

However, according to the method described in the above publication, the process cost control is performed based on the labor cost calculated from the construction slip, so that the direct department cost for directly producing the product is reduced. Although the cost of indirect departments that are indirectly involved in the production of the product is not reflected in the cost of the product, it is possible to correctly grasp the cost of the product by the method described in the above publication. Can not.

In view of the above, an object of the present invention is to grasp the cost of a product more correctly.

[0005]

The present invention uses the following technical means to achieve the above object. Claim 1,
According to the invention described in Item 2, in the direct department directly involved in the production of the product, the direct department cost for each process incurred for each production process is obtained, and the production cost is calculated in the indirect department indirectly involved in the production of the product. It is characterized in that an indirect department cost for each process incurred for each indirect process corresponding to the process is obtained.

[0006] In this way, in addition to the direct department cost for each process generated in each production process, the indirect department cost for each process generated in each indirect process corresponding to each production process can be grasped as cost. The production cost of the product can be grasped more correctly as compared with the method described in the above publication in which the cost of the product is not reflected. The invention according to claim 2 is characterized in that the labor cost out of the two department costs is an amount obtained by dividing the actual number of working days of the current month by the average number of working days and multiplying the fixed salary.

[0007] This makes it possible to suppress a large change in cost between a month with a large number of working days and a month with a small number of working days, so that the cost can be accurately grasped while facilitating calculation of labor costs. Incidentally, the reference numerals in parentheses of the above-mentioned means indicate the correspondence with an example of specific means described in the embodiment described later.

[0008]

DESCRIPTION OF THE PREFERRED EMBODIMENTS The present embodiment is an application of the product cost grasping method according to the present invention to an industrially manufactured product (product). FIG. It is a conceptual diagram of the manufacturing cost management support apparatus using the material cost grasping method. In FIG. 1, Pcn (n = 1 to 6) is used to input the expenses incurred in the direct department directly involved in the production (production) of the product and in the administrative indirect department involved indirectly in the production of the product. It is an input terminal.

The input terminal Pcn is provided with a department number (department number), a process number (process number) described in the slip, and costs and man-hours (work time) generated in the process corresponding to the process number. Enter the required items according to. At this time, the process number of the slip is set for each manufacturing process (production process) in the direct department, and in the management indirect department, the process corresponding to each manufacturing process in the direct department (hereinafter, this process is indirectly performed). This is set for each process.

In Pc5, labor costs (salary performance information) generated in each process are input, and in Pc6, the production performance for each manufacturing process is input. Also, Ho is the input terminal P
The host computer unit Ho accumulates the input information input to cn. The host computer unit Ho stores the input information in a first storage device D1 such as a hard disk (input data storage unit) and generates the input information in each process. The costs are accumulated to calculate the cost (cost) incurred for each process, and the calculation result is stored in the second storage device D2 (cost calculation unit).

The host computer unit Ho stores both storage devices D1, D2 in response to a request from the output terminal Pc7.
A function (actual cost search and evaluation unit) for displaying (outputting) the cost information accumulated in 2 using the process number as a key is provided. By the way, at the time of issuance of the slip, the process number is not assigned, and if it is unclear to which process the cost incurred by the slip belongs, after determining again to which process the cost belongs, input.

FIG. 2 is a flowchart showing a calculation flow of the cost calculation unit. The flowchart will be described below. First, the input data stored in the first storage device D1 is read (S100), and it is determined whether or not the expense number is a target of a fixed asset (S110). If it is not a fixed asset object, it is determined whether or not there is a manufacturing process number in the cost actual data (data stored in the first storage device D1) (S120). Is added to the actual cost database (S140), and the process proceeds to S150. On the other hand, when there is no manufacturing process number, it is counted as a process unspecified cost (S1
60) Then, the process proceeds to S150.

If it is determined in S110 that the asset is a fixed asset, the depreciation of the fixed asset is calculated (S130), and then S120 is executed. And S1
At 50, it is determined whether or not there is data to be read. If there is data to be read, the process returns to S110. If there is no data to be read, the process unspecified total cost calculated at S160 is calculated for each process. It is determined whether or not to allocate (S170), and the determined amount is added to the actual cost database (S180).

Next, the features of this embodiment will be described. According to the present embodiment, since the cost generated for each slip is input based on the process number, in addition to the direct department cost for each process generated in each manufacturing process, in addition to each indirect process corresponding to each manufacturing process, Indirect department costs for each process that occur can also be grasped as costs. Therefore, the production cost of the product can be grasped more correctly as compared with the method described in the above publication where the cost of the indirect department is not reflected.

Further, since each cost is input based on the process number, the cost can be directly grasped for each process, and the actual cost can be analyzed for each slip. By the way, labor cost (salary) has a fixed salary part such as wages and bonuses during fixed hours and a variable salary part such as overtime pay, so if the fixed salary part is simply divided by the production amount, the production in the part other than labor cost Even if the properties are the same, the cost greatly fluctuates between a month with many working days and a month with few working days.

Therefore, in the present embodiment, the labor cost of the two departments is calculated by dividing the actual working days of the current month by the average monthly working days and multiplying the fixed pay portion by the fixed pay portion × (current month of the current month). Labor costs are corrected as (working days / average working days per year). As a result, it is possible to suppress a large change in the cost between a month with a large number of operating days and a month with a small number of operating days, so that the cost can be grasped more accurately.

Further, since the labor cost is corrected as a fixed wage portion × (the number of working days in the current month / the average number of working days per year), the labor cost is not taken into account without taking into account the variable wage portion and the wage difference between regular and part-time employees. Can be easily grasped. That is, in the present embodiment, it is possible to accurately calculate the cost while facilitating the calculation of the labor cost. In addition, since the cost can be more accurately grasped for each process, the cost reduction situation for each process can be grasped accurately, and more effective cost reduction can be achieved.

By the way, as described above, according to the present invention, the direct department cost for each process incurred in each production process in the direct department is obtained, and the indirect department incurs for each indirect process corresponding to the production process in the indirect department. The present invention is not limited to the above-described embodiment, but may be another embodiment, because it is characterized in that a department cost is obtained.

[Brief description of the drawings]

FIG. 1 is a conceptual diagram of a manufacturing cost management support device using a product cost grasping method according to an embodiment.

FIG. 2 is a flowchart illustrating a calculation flow of a cost calculation unit.

[Explanation of symbols]

 Pcn: input terminal, Ho: host computer.

Claims (2)

[Claims] 1. A product cost grasping method for grasping the cost of a product produced through a plurality of production processes, wherein a direct department directly involved in the production of the product comprises:
A step of calculating a direct department cost for each process incurred for each of the production processes; and an indirect department cost for each process incurred for each indirect process corresponding to the production process in an indirect department indirectly involved in the production of the product. A product cost grasping method. 2. The method according to claim 1, wherein the labor cost of the two department costs is a value obtained by dividing the actual number of working days of the current month by the average number of working days, and multiplying the fixed wage by the fixed wage. Product cost grasp method.