KR101694842B1 - Method and system for providing consolidation cost - Google Patents

Abstract

A method of providing a connection cost and a system thereof are disclosed. The method of providing a connection cost according to an embodiment of the present invention is characterized in that the connection cost providing system obtains the individual cost results of each of the individual corporations from resource management systems of respective corporations, The method comprising the steps of: confirming transaction information between individual corporations from at least one of the resource management systems; and analyzing the internal cost information of the individual corporations based on the individual cost results and the internal transaction information acquired by the joint- And acquiring a single connection charge where profit can be confirmed.

Description

[0001] The present invention relates to a method and system for providing connection cost,

The present invention relates to a method and system for providing a connection cost, and more particularly, to a system and method for providing a connection cost, and more particularly, And more particularly, to a method and system for providing cost-effective and cost-effective information on a global, relatively accurate consolidated entity at a cost level.

For a variety of reasons, such as production and sales duplication or production / sales activities in the global market, relatively large companies are establishing separate legal entities from the head office and the head office to conduct economic activities. Individual entities that are separated from these headquarters and headquarters are also referred to collectively as a single entity in accounting.

An example of such a consolidation entity and of its individual entities is shown in FIG.

FIG. 1 is a schematic view for explaining a transaction process between the connection entities.

Referring to FIG. 1, for example, the head office purchases raw subsidiary materials from a predetermined vendor to produce semi-finished products, and sells the produced semi-finished products to a production corporation.

The production corporation can then produce a predetermined product using the semi-finished product purchased from the head office and sell the product to the sales corporation.

The sales corporation can then sell the product purchased from the production corporation to the customer.

As such, individual corporations are diversified into separate entities within a single entity, which generates mark-ups from internal transactions between entities within the entity.

However, each individual entity individually performs cost management, financial / accounting management, and so on. In this case, each individual corporation performs cost management, financial / accounting management, etc. based on itself, and therefore, when it is assumed that the individual corporations are one entity (hereinafter referred to as a " The actual actual costs of eliminating profits from internal transactions can not be accurately grasped.

In other words, although it is necessary to identify the net cost (hereinafter referred to as the "connection cost") of the consolidated entity excluding the internal profit, each individual corporation performs the settlement on its own basis, The Group has not been able to identify the exact cost of consolidation.

Therefore, in the past, it has not been able to grasp the consolidated cost of the consolidated entity at the cost level based on the settlement data of individual corporations, and the profit and loss information (eg, consolidated profit and loss statement) of the consolidated entity is created at the level of the income statement. In addition, since the consolidated settlement between individual corporations is carried out at the profit and loss level, not only the accurate connection cost is not recognized but also the transaction between the individual corporations based on the level of the profit and loss account can be made through the consolidated profit and loss statement .

Therefore, it is possible to grasp the internal profit by internal transactions based on the settlement data and / or transaction details of each individual corporation, and it is possible to identify the connection cost through the consolidated settlement at the manufacturing cost level, Of the total assets of the company.

Korean Patent Application No. 10-2001-0042158 (published on Jan. 23, 2003) "Enterprise resource management method and system capable of performing cost management using quality management and productivity management" Korean Patent Application No. 10-2007-7026054 (Published Date November 09, 2007) "Cost Element Management System" Korean Patent Application No. 10-2011-0077027 (Published on March 14, 2012) "Consolidated Accounting System and Method"

The technical problem to be solved by the present invention is to provide a technical idea that can grasp the consolidated bill of materials and the connection manufacturing cost from the perspective of the consolidated entity at the manufacturing cost level based on the individual settlement data and / or transaction details of each individual corporation.

According to an aspect of the present invention, there is provided a method of providing a connection cost, the system comprising: acquiring an individual cost result of each individual corporation from resource management systems of individual corporations; The method comprising the steps of: the providing system verifying internal transaction information among the individual corporations from at least one of the resource management systems; and determining, based on the individual cost results and the internal transaction information acquired by the connection cost providing system, And acquiring a consolidated portion of the consolidated entity whose internal profit due to the transaction between the parties can be confirmed.

The method of providing a connection cost may further include obtaining a connection manufacturing cost for a specific product based on the connection receipt obtained by the connection cost providing system.

The method of providing a base connection cost can recognize the specific item from the different identification codes when each of the resource management systems uses different identification codes for a particular item corresponding to the individual cost results And a step of registering the reference information.

The step of acquiring one consolidated entity billable portion in which an internal profit due to a transaction between the individual corporations can be confirmed based on the individual cost results obtained by the consolidated cost providing system and the internal transaction information includes: The cost of goods for the specific item of the second individual corporation is divided into the cost and the internal profit based on the output cost of the specific item of the included first individual corporation and the cost of goods receipt of the second individual corporation that has received the specified item And separating the output costs of the second individual corporation for the particular item to correspond to the ratio of the cost and internal profit of the goods receipt cost.

The cost of goods for the specific item of the second individual corporation is set as the cost and the internal price of the second individual corporation based on the output cost of the specific item of the first individual corporation included in the consolidated entity and the cost of the second individual corporation that has received the specified item Dividing the profit and loss into profit includes obtaining a non-payable portion of the second individual corporation with respect to the specific item based on the cost of goods receipt, and excluding the non-deposited portion based on the obtained non- And acquiring the cost of goods receipt of the second individual corporation in which the internal profit is separated.

Wherein the step of acquiring the non-receivable portion of the second individual corporation with respect to the specific item on the basis of the cost of goods receipt includes comparing the non-receivable goods cost of the non-receivable portion obtained on the basis of the output cost of the first individual corporation with the non- And obtaining the unreleased shipping cost of the non-receivable portion based on the receipt quantity included in the receipt cost.

A method for solving the above technical problem is characterized in that a joint cost providing system obtains the individual cost results of each of the individual corporations from respective resource management systems of individual corporations, Information from at least one of the resource management systems, and a first individual corporation that has performed an internal transaction on a specific item based on the individual cost results and the internal transaction information acquired by the connection cost providing system Acquiring non-settlement costs of the second individual corporation, wherein the step of acquiring the non-settlement charge includes obtaining the non-settlement cost of the non-settlement charge based on the output cost of the first individual corporation for the specific item Based on the non-arrival receipt cost and the receipt cost included in the receipt cost of the second individual corporation, And a step of obtaining the non-arrival factory cost of the complex tax amount.

The above method can be implemented by a computer program installed in the data processing apparatus.

According to an aspect of the present invention, there is provided a joint cost providing system including: an individual cost obtaining module for obtaining individual cost results of respective individual corporations from resource management systems of respective corporations; A transaction confirmation module for identifying from at least one of the resource management systems, and an internal profit by transaction between the connection entities based on the individual cost results obtained from the individual cost acquisition module and the transaction confirmation module, And a control module for acquiring connection entities that can be identified.

The control module can obtain the connection manufacturing cost for a specific product based on the acquired connection charge. Wherein the connection cost providing system registers reference information for allowing the resource management systems to recognize the specific item from the different identification codes when the resource management systems use different identification codes for a specific item corresponding to the individual cost results, And a reference information registration module for receiving the reference information.

Wherein the control module is further operable to determine, based on an output cost of a specific item of a first individual corporation included in the consolidated entity and an input cost value of a second individual corporation that has received the specified item, To the cost and the internal profit, and to separate the output cost of the second individual corporation for the specific item to correspond to the ratio of the cost and internal profit of the goods receipt cost.

Wherein the control module obtains a non-receivable portion of the second individual corporation with respect to the specific item based on the receipt cost, excludes the non-receivable portion based on the obtained non-receivable portion, The cost of goods receipt of the second individual corporation can be obtained.

The control module can acquire the unreleased shipping cost of the non-receivable portion based on the non-arrival receipt cost of the non-receivable portion acquired based on the shipping cost of the first individual corporation and the receipt quantity included in the receipt cost.

According to an aspect of the present invention, there is provided a joint cost providing system including: an individual cost obtaining module for obtaining individual cost results of respective individual corporations from resource management systems of respective corporations; A transaction confirmation module for confirming from at least one of the resource management systems, and acquiring a non-payment receipt between the first individual corporation and the second individual corporation that has performed an internal transaction on a specific item based on the individual cost results and the internal transaction information Wherein the control module obtains the non-arrival receipt cost of the non-receivable part based on the output cost of the first individual corporation for the specific item, And acquires the unreleased shipping cost of the non-receivable portion based on the receipt quantity included in the receipt cost.

According to the technical idea of the present invention, it is possible to generate a consolidated bill of lading from which the internal profit can be grasped (reflected) from the cost accounting data of each individual corporation, There is an effect.

Also, since the settlement data of the connection point of view can be generated at the manufacturing cost level, the accuracy of the settlement data of the connection point of view (for example, the consolidated profit and loss statement) at the profit and loss level can be improved. In the process, it includes all of the information on the corporation where the cost of the products sold to the end customer originated (called the "source corporation"), so that it is possible to analyze the cost of the corporation by the occurrence corporation and to analyze the material cost, labor cost, There are practical benefits that can be distinguished.

BRIEF DESCRIPTION OF THE DRAWINGS A brief description of each drawing is provided to more fully understand the drawings recited in the description of the invention.
FIG. 1 is a view for schematically explaining a transaction process between individual corporations in one consolidated entity.
FIG. 2 is a view for explaining the concept of a cost of a consolidated entity according to an embodiment of the present invention.
FIG. 3 shows a schematic system configuration for providing a connection cost providing method according to an embodiment of the present invention.
4 shows a schematic system configuration of a connection cost providing system according to an embodiment of the present invention.
5 to 9 are views for explaining a process of generating a connection charge and a connection cost according to a connection cost providing method according to an embodiment of the present invention.
FIG. 10 is a diagram for explaining a method of generating a connection charge portion in which a non-connected product is reflected according to a connection cost providing method according to an embodiment of the present invention.

In order to fully understand the present invention, operational advantages of the present invention, and objects achieved by the practice of the present invention, reference should be made to the accompanying drawings and the accompanying drawings which illustrate preferred embodiments of the present invention.

Also, in this specification, when any one element 'transmits' data to another element, the element may transmit the data directly to the other element, or may be transmitted through at least one other element And may transmit the data to the other component. Conversely, when one element 'directly transmits' data to another element, it means that the data is transmitted to the other element without passing through another element in the element.

BEST MODE FOR CARRYING OUT THE INVENTION Hereinafter, the present invention will be described in detail with reference to the preferred embodiments of the present invention with reference to the accompanying drawings. Like reference symbols in the drawings denote like elements.

FIG. 2 is a view for explaining the concept of a cost of a consolidated entity according to an embodiment of the present invention.

FIG. 2 shows the concept of cost accounting data (for example, 1, 2 and 3) of each conventional individual corporation, and also shows the cost accounting data (for example, 1-1 , 2-1, and 3-1 (connection charge portion) are shown.

As shown in FIG. 2, for example, when the head office purchases the raw subsidiary material from the vendor, the conventional cost accounting data (1) includes the material cost corresponding to the raw subsidiary material and information capable of grasping the processing cost of processing the raw subsidiary material.

If the semi-finished product is sold to the production company through such processing, the conventional cost accounting data (2) of the manufacturing corporation includes the information on internal purchasing material cost, external purchasing material cost, and input cost including the internal profit of the head office .

If the product produced by the production corporation is sold to the sales corporation, the conventional cost accounting data (3) of the sales corporation includes information that can identify the product cost including the internal profit of the production corporation.

And the sales corporation can finally sell the customer with a certain realized profit.

As a result, it is not possible to know exactly what the cost of the real product is and how the true profit is removed from the consolidated entity standard.

However, according to the technical idea of the present invention, if the cost accounting data (for example, 1-1.2-1.3-1) from the perspective of the consolidated entity at the manufacturing cost level can be generated, this problem can be solved.

For example, as shown in FIG. 2, when information that can grasp the internal profit is generated in the cost accounting data (for example, 1-1, 2-1, 3-1) of each individual corporation, Will be able to grasp the proportion of internal earnings relatively accurately in their profit and loss.

Also, based on the cost accounting data of each individual corporation, it becomes possible to grasp the connection cost of the product (or the manufacturing cost of the connection, for example, 4) in a relatively accurate manner.

As shown in FIG. 2, among the selling price of the commodity, the true cost based on the consolidated entity is, for example, the sum of the material cost and the processing cost, and some of the selling price is occupied by the internal profit and the remaining part is realized by the realized profit.

Therefore, relatively accurate consolidated entity-based cost accounting data can be generated from the perspective of the consolidated entity.

In addition, individual profit and loss settlement data is generated based on the individual cost settlement data. Instead of generating the settlement data from the perspective of the consolidated entity at the profit and loss level as in the conventional consolidated income statement, the consolidated cost data for the consolidated entity at the manufacturing cost level It is actually more effective than the closing entity's consolidated statement of earnings at the profit and loss level.

The system configuration for a connection cost providing method according to the technical idea of the present invention to implement such a technical idea is as shown in FIG. 3 and FIG.

FIG. 3 shows a schematic system configuration for providing a connection cost providing method according to an embodiment of the present invention. 4 shows a schematic system configuration of a connection cost providing system according to an embodiment of the present invention.

Referring to FIGS. 3 and 4, a connection cost providing system 100 may be implemented to implement the connection cost providing method according to the technical idea of the present invention.

The connection cost providing system 100 may communicate with a resource management system (e.g., ERP system, 10, 20, 30) of each legal entity to transmit and receive information for implementing the technical idea of the present invention.

Each of the resource management systems (e.g., 10, 20, and 30) stores information for generating individual settlement data or the individual settlement data as in the conventional method.

The connection cost providing system 100 may provide information stored in each of the resource management systems (e.g., 10, 20, 30) in a manner that each of the resource management systems (e.g., 10, 20, 30) You can ask and get the results. Each of the resource management systems 10, 20 and 30 transmits an API (Application Programming Interface) to the connection cost providing system 100 so that the connection cost providing system 100 can access their information. . The API may be an interface for acquiring information required to implement the technical idea of the present invention among the information stored in each of the resource management systems (e.g., 10, 20, and 30) Can be obtained. It will be readily apparent to one of ordinary skill in the art that the implementation of the API may vary depending on each of the resource management systems (e.g., 10, 20, 30).

The connection cost providing system 100 may be implemented by being organically combined with predetermined software and physical hardware devices for implementing the technical idea of the present invention.

3 shows an example where the connection cost providing system 100 is included in the resource management system of the headquarters (for example, 10) (i.e., when the software is installed in the resource management system of the headquarters (for example, 10) Although it may be included in a resource management system (for example, 20 or 30) of another individual corporation in the consolidated entity as the need arises. Also, depending on the implementation, at least some of the configurations of the connection cost providing system 100 may be divided and installed in the resource management systems (e.g., 10, 20, 30). Also, depending on the implementation, the connection cost providing system 100 may be implemented as a separate physical device from the resource management systems (e.g., 10, 20, 30).

Further, although each of the resource management systems (e.g., 10, 20, 30) and / or the linked cost providing system 100 is shown as being a single physical device for the sake of convenience, It can easily be deduced that the average experts in the technical field of the present invention can combine to constitute each system.

As shown in FIG. 4, the connection cost providing system 100 includes a control module 110, a separate cost acquisition module 120, and a transaction confirmation module 130. The connection cost providing system 100 may further include a reference information registration module 140.

Herein, a module may mean a functional and structural combination of hardware for carrying out the technical idea of the present invention and software for driving the hardware. For example, each of the above configurations may refer to a logical unit of a predetermined code and a hardware resource for executing the predetermined code, and may be a code physically connected to one another or a specific type of hardware May be easily deduced to the average expert in the field of the present invention. Thus, each of the above configurations refers to a combination of hardware and software that performs the functions defined herein, and does not mean a specific physical configuration.

The control module 110 may be configured to provide other configurations (e.g., the individual cost acquisition module 120, the transaction confirmation module 130, and / or the reference information registration module 140) included in the connection cost providing system 100 And / or resources of the mobile terminal.

The individual cost acquisition module 120 may obtain the individual cost results of the individual corporations from resource management systems (e.g., 10, 20, 30) of the individual corporations. Of course, the individual cost acquisition module 120 can communicate with the resource management systems (e.g., 10, 20, 30) for this purpose. The individual cost results may refer to individual cost accounting data for each individual corporation. The individual cost settlement results include items such as the base amount, goods receipt, goods issue, and term end of the products handled by the respective individual corporations, and may further include items of cost items by cost items such as processing costs. In any case, the IO status of the items related to the costs incurred for the specific product may be included in the above individual cost results.

The individual cost results are referred to as individual chargebacks and the individual cost results are stored in a single table or sheet according to each implementation of the resource management systems (e.g., 10, 20, 30) (120), and an operation of extracting items to be included in the individual cost results from at least one table may be required. Of course, the individual cost acquisition module 120 may transmit a function or code for acquiring the individual cost performance from each of the resource management systems (for example, 10, 20, 30).

The transaction confirmation module 130 can confirm the internal transaction information among the individual corporations from at least one of the resource management systems (for example, 10, 20, and 30). That is, it can be confirmed whether a specific product has been transferred by the transaction between the individual corporations. According to an embodiment, information on transaction items between individual corporations may be separately maintained / managed in each of the resource management systems (e.g., 10, 20, and 30), and in this case, based on a table or sheet The transaction information between individual corporations can be confirmed. (For example, 10, 20, 30) in a predetermined manner in the case where information on transaction items between individual corporations is not maintained or managed separately, The search can be performed in the DB of.

Then, the control module 110 calculates the internal profit based on the individual cost results and the internal transaction information acquired from the individual cost acquisition module 120 and the transaction confirmation module 130, You can acquire one consolidated entity bond that can be identified. That is, it is possible to identify an item corresponding to the internal transaction among the I / O items included in the individual cost results. 2, in addition to the information included in the individual cost results, items related to the internal transactions among the items of I / O items, the customers of the internal transactions, the buyers and other division units (B / L, etc.) And / or information on an internal profit due to the internal transaction.

In the case where the control module 110 obtains the connection charge, the control module 110 can acquire the connection cost (or connection manufacturing cost) for the specific product, as described with reference to FIG. 2, .

Meanwhile, when the resource management systems (for example, 10, 20, and 30) use different identification codes for a specific item corresponding to the individual cost results, the reference information registration module 140 generates the different identification codes The reference information for recognizing the specific item can be registered. That is, since the resource management systems (e.g., 10, 20, and 30) may use different identification codes for the same article, the system 100 may be used with different identification codes It is possible to acquire information on the internal transaction as described above or to generate a linked bill portion. The reference information may be, for example, information in which identification codes used by each of the resource management systems (e.g., 10, 20, and 30) are stored so as to correspond to each article, but the present invention is not limited thereto.

Further, the control module 110 changes the specific goods to the unified identification code in the information on the individual cost results and the legal transaction details using the reference information, and then generates the connection charge portion as described above It is possible.

Hereinafter, a process of generating a connection charge and a connection cost step by step in accordance with the technical idea of the present invention will be described with reference to FIG. 5 to FIG.

5 to 8 are views for explaining a process of generating a connection charge and a connection cost according to a connection cost providing method according to an embodiment of the present invention. 5 to 8 illustrate cases where there are two individual corporations for convenience of explanation, and it is assumed that the cost items are not included in the processing cost. It is also assumed that there is also no initial stock (ie, inventory at the beginning of a specific period) and term inventory (inventory at the end of a specific period), and no future. In addition, only one material or article for a product is described as an example. That is, it is assumed that an individual corporation (A) purchases an article, sells the article to an individual corporation (B), and an individual corporation (B) purchases and sells the article. The numbers shown in FIGS. 5 to 8 are recorded only for the convenience of explanation. In actuality, the individual cost results show amounts by quantity and cost items, and in such cases, Information about prices may be further extracted from each of the resource management systems (e.g., 10, 20, and 30).

Referring to FIG. 5, the individual cost results corresponding to the individual corporation A and the individual corporation B acquired by the individual cost acquisition module 120 may be simplified as shown in FIG. As shown in FIG. 5, the individual corporation A may have received 100 items of goods, 40 of the products, and 60 of the products. Of these, the goods to be delivered to the product 40 may be individual corporations (B). That is, the goods issue of the product 40 may be an internal transaction, and the remaining 60 goods may be an external transaction.

As shown in FIG. 5, when the individual corporation B's individual cost results are examined, it can be assumed that the product 100 is stocked by 100, and the goods 100 that have been re-stocked are all shipped. In this case, it can be seen that the product 40 issued by the individual corporation (A) is the product 100 received by the individual corporation (B), and thus 60 internal incomes through internal transactions have occurred. However, such an internal profit can not be grasped only by the individual cost results of individual corporations as shown in FIG.

Meanwhile, the profit and loss settlement data according to the individual cost results as shown in FIG. 5 may be as shown in FIG.

For example, according to the profit and loss settlement of the individual corporation (A) in FIG. 6, 100 sales have been generated by 40 warehouses of the product, and 150 sales have been generated by 60 warehouses of the product. At this time, the cost for each sales case is 40 and 60, respectively, and the total profit by two sales can be 60 and 90, respectively. On the other hand, according to the profit and loss settlement of the individual corporation (B), 150 of the above products are sold by the goods issue, the cost is 100, and the profit from the product is 50.

Thus, judging from the consolidated statement of earnings (ie, the consolidated statement of accounts), the 100% of the sales of the individual entity (A) corresponds to the cost of the individual entity (B) After eliminating the two items and combining the two accounts, the total sales is 300 (150 + 150), the total cost is 100 (40 + 60), and the total profit is 200 (300-100).

However, as described above, the actual cost structure of the product (that is, the connection cost 4 in FIG. 2) can not be known from the connection point of the profit and loss level.

Therefore, the present invention can generate the settlement data through the connection at the manufacturing cost level, that is, the connection charge portion.

5 and 7, the individual cost results obtained by the individual cost acquisition module 120 based on the information on the internal transactions confirmed by the transaction confirmation module 130 (for example, The information corresponding to at least the internal transaction can be grasped among the respective cost items. In FIG. 7, the warehouse 40B indicates that the counterpart of the item corresponding to the warehouse 40 is B, and the warehouse 100A indicates that the counterparty corresponding to the goods receipt 100 is A.

That is, as shown in FIG. 7, the control module 110 can identify the counterparts of the respective cost items included in the settlement data at the manufacturing cost level, and identify the items corresponding to the intercompany transactions. In the individual cost results of the individual corporation (A), the item corresponding to the output 40 is the item corresponding to the internal transaction because the counterpart is the individual corporation (B), while the individual cost results of the individual corporation (B) Item is an item corresponding to an internal transaction because the counterpart is an individual corporation (A).

Accordingly, the control module 110 may check the items corresponding to the internal transaction among the cost items, and thereby generate a connection charge portion as shown in FIG.

At least the information about the internal profit due to the internal transaction may be included in the connection charge portion. 8 is merely an illustrative example, and any form of format can be generated as long as at least the internal profit can be grasped through the connection charge portion.

The control module 110 can grasp the internal profit on the basis of items corresponding to respective internal transactions (for example, goods 40B and goods receipt 100A in Fig. 7). Then, the cost item in the stock 100A of the individual corporation (B) can be separately stored as the actual cost 40 and the internal profit 60. In other words, it may mean that an internal profit of 60 has occurred by the stock 100A in the bondable portion of B.

Even if the goods received (goods) are delivered, the internal profit can be regarded as having occurred as the ratio of the internal profit to the actual cost of the goods received. In other words, the B issue of 100 items can also be separately stored at a real cost of 40 and an internal profit of 60. If B's stock is 50, then the outflow of 50 at B's consolidated part is stored separately at a real cost of 20 and an internal profit of 30, and the ending inventory can be stored separately at a real cost of 20 and an internal profit of 30.

In this way, the control module 110 can generate a connection charge portion of one connection entity. Then, a consolidation cost (connection manufacturing cost) as illustrated in FIG. 2 may be generated based on the consolidated receipts including information on the internal profit of each individual corporation.

An example of a method of generating such a connection cost (connection manufacturing cost) will be described with reference to FIG.

8 and 9, when only a case where an individual corporation A sells a product through an individual corporation B in the consolidated entity is considered, (40B) of the individual corporation (A), the goods receipt (40A) of the individual corporation (B), the cost item (40) of the goods issue of the individual corporation (B) Profit item 60 (hereinafter, referred to as a " product path on a connected < / RTI > If an individual corporation (B) sells the product to 150, information on the connection cost (connection manufacturing cost) as shown in FIG. 9 can be generated.

In other words, items related to the transaction between individual corporations (A, B) in the consolidated entity of the product path on the above-mentioned number of unconnected portions can be excluded. This leaves only the items in the product path (40) for the issuance of the individual corporation (B) and the internal profit item (60) for the issuance of the individual corporation (B)

In this case, assuming that the item corresponding to the goods issue 40 of the individual entity B is the material cost, the cost item 40 of the goods issue of the individual entity B as shown in Fig. 9, And the internal profit item (60) of the issuance of an individual corporation (B) can be reflected in the internal profit from the perspective of the group entity. And because the total turnover was 150, the realized profit is 50. Therefore, it becomes possible to obtain the connection manufacturing cost as shown in FIG.

9, it can be seen that the product sold at the individual entity B from the perspective of the consolidated entity finally has a cost of 40 and a profit of 110. This can mean that the profit and loss data of individual corporations as shown in FIG. 6 alone provides meaningful data from the viewpoint of the unknown consolidated entity.

On the other hand, in Figs. 5 to 9, the case where the goods are delivered directly from the first individual corporation to the second individual corporation, that is, the case where the goods are not reflected, is exemplified. However, It may take more than a certain time after goods are shipped to the second individual corporation. At this time, as described above, the unconnected portion according to the embodiment of the present invention may be generated without reflecting the unconnected product. However, as described later, the current state (for example, the specific item If it is in transit). A method of acquiring the non-provisionable portion for this purpose and a method of acquiring the cost of goods receipt of the second individual corporation using the non-provisionable portion will be described with reference to FIG.

FIG. 10 is a diagram for explaining a method of generating a connection charge portion in which a non-connected product is reflected according to a connection cost providing method according to an embodiment of the present invention.

10A and 10B illustrate the connection and disbursement portion of the first individual corporation in the consolidation entity, FIG. 10B and FIG. 10C illustrate the connection insurance portion of the second individual corporation in the consolidation entity, respectively.

In FIG. 10, unlike FIG. 5, the amount and the amount by cost item are displayed, and a case where there is an unoccupied product between the first individual corporation and the second individual corporation is exemplarily shown. The remaining assumptions may be the same as in Figs. 5 to 9. Fig. FIG. 10 shows an example of connection and debit in a state in which only 30% of the quantity 4 of the specific goods shipped from the first private corporation to the second private corporation is received in the second private corporation.

10, based on the individual cost results corresponding to the individual corporation (A) and the individual corporation (B) acquired by the individual cost acquisition module 120, the individual corporation (A) , 10 pieces, price 100, and the quantity 4, price 40 of the product can be delivered to the individual corporation (B). In addition, the individual corporation (B) had to receive the quantity 4 and the price 40, but at present, only 3 can be received.

Then, the control module 110 according to the embodiment of the present invention can acquire a non-receivable part (FIG. 10B) that can reflect the non-arrival state. And the unconnected portion of the individual corporation (B) (FIG. 10C) can be obtained based on the obtained non-available portion.

To this end, the control module 110 determines whether the quantity (4) contained in the output costs (quantity 4, cost 40, internal profit 0) of the goods when the goods are delivered from the individual corporation (A) It can be set as the quantity of the goods receipt cost. The cost and internal profit of the non-arriving goods cost can be confirmed based on the individual cost results of individual corporations (B), ie, the sales price per product. As shown in FIG. 10B, since the individual corporation (B) sells at a price of 100 for the four products, the cost of the unincorporated is equal to the cost 40 included in the output cost of the individual corporation (A) , The cost and internal profit can be divided into 40 and 60, respectively.

On the other hand, when the goods receipt is carried out to the individual corporation (B), it is possible to check the receipt quantity from the individual corporation (B). Therefore, in such a case, the non-arrival costs of non-settlement expenses can be determined based on the cost of goods receipt of the individual corporation (B). (B) is determined based on the receipt cost of the individual corporation (B) is determined based on at least one of the items of the unreleased shipping cost based on the specific item (for example, quantity) of the receipt cost of the individual corporation It may mean that some (e.g., quantity) is determined. In addition, the unsettled shipping cost can be determined further based on the non-arrival cost of the non-settlement bill.

As a result, the non-arrival cost of the non-settlement part is determined based on the output cost of the individual corporation (A), and the non-arrival cost of the non-settlement part can be determined based on the non- .

For example, based on the quantity (3) of the goods receipt cost item of the individual corporation (B), the quantity (3) of the non-receipt goods cost of the non-receivable part can be determined. Then it can be determined on the cost item and internal profit item of the unreleased cost of goods, based on the ratio of the quantity (3) and the quantity (4) of the already determined non-arrival cost. That is, the cost item 30 of the unreleased issue cost can be obtained by applying the ratio (3/4) to the cost item 40 of the nonreclaimed receipt cost. Also, the internal profit item (45) of the unreleased cost of goods can also be obtained by applying the ratio (3/4) to the internal profit item (60) of the unreceived cost of goods.

(30) and the internal profit item (45) of the goods receipt cost items of the individual entity (B) are determined as the cost items (30) and The internal profit item 45 may be applied as it is. In this way, the unincorporated goods that have been shipped from the individual corporation (A) but are not actually received by the individual corporation (B) are excluded from the receipt cost of the individual corporation (B), and the cost and internal profit You can get a separate connection charge.

Then, the cost item and the internal profit item in the output cost of the individual corporation (B) may be separated so as to correspond to the ratio of the cost and internal profit of the goods receipt cost as described above.

In addition, as described above, the non-receivable portion can be treated as a cost result of a hypothetical individual corporation having a current non-commodity, so that the status of goods receipt, goods issue, and term-end can be confirmed There is an effect. Also, as shown in FIG. 10B, since the cost and the internal profit are separately classified as the cost results, it is easy to grasp the cost and the internal profit from the viewpoint of the consolidated entity.

The connection cost providing method according to the embodiment of the present invention can be implemented as a computer readable code on a computer readable recording medium. A computer-readable recording medium includes all kinds of recording apparatuses in which data that can be read by a computer system is stored. Examples of the computer-readable recording medium include ROM, RAM, CD-ROM, magnetic tape, hard disk, floppy disk, optical data storage, and the like. In addition, the computer-readable recording medium may be distributed over network-connected computer systems so that computer readable codes can be stored and executed in a distributed manner. And functional programs, codes, and code segments for implementing the present invention can be easily inferred by programmers skilled in the art to which the present invention pertains.

While the present invention has been particularly shown and described with reference to exemplary embodiments thereof, it is to be understood that the invention is not limited to the disclosed embodiments, but, on the contrary, is intended to cover various modifications and equivalent arrangements included within the spirit and scope of the appended claims. Accordingly, the true scope of the present invention should be determined by the technical idea of the appended claims.

Claims (15)

delete delete In connection costing method,
The joint cost providing system obtaining individual cost results of each of the individual corporations from respective resource management systems of individual corporations;
Wherein the connection cost providing system checks internal transaction information between the individual corporations from at least one of the resource management systems; And
Acquiring a consolidated billing portion in which an internal profit due to a transaction between the individual corporations can be confirmed based on the individual cost results acquired by the consolidated cost providing system and the internal transaction information,
The connection cost providing method includes:
When the connection cost providing system uses different identification codes with respect to a specific item corresponding to the individual cost results, reference information for allowing the specific items to be recognized from the different identification codes is registered Further comprising a receiving step.
In connection costing method,
The joint cost providing system obtaining individual cost results of each of the individual corporations from respective resource management systems of individual corporations;
Wherein the connection cost providing system checks internal transaction information between the individual corporations from at least one of the resource management systems; And
Acquiring a consolidated billing portion in which an internal profit due to a transaction between the individual corporations can be confirmed based on the individual cost results acquired by the consolidated cost providing system and the internal transaction information,
Wherein the step of acquiring the consolidated billing portion in which the internal profit by the transaction between the individual corporations can be confirmed based on the individual cost results acquired by the consolidated cost providing system and the internal transaction information,
The cost of goods for the particular item of the second individual corporation, based on the goods issue cost of a specific item of the first individual corporation included in the individual corporations and the cost of goods receipt of the second individual corporation that has received the specific item, Dividing into internal gains;
And separating the issuing cost of the second individual entity for the particular item to correspond to a ratio of the cost and internal profit of the goods receipt cost.
5. The method according to claim 4, further comprising the step of calculating, based on the output cost of a specific item of the first individual corporation included in the individual corporations and the cost of goods receipt of the second individual corporation wearing the specified item The step of separating the cost of goods receipt into cost and internal profit,
Acquiring non-receivable parts of the second individual corporation with respect to the specific item based on the cost of goods receipt; And
And acquiring the purchase cost of the second individual corporation from which the non-purchased product is excluded based on the obtained non-guaranteed wage and the cost and internal profit are separated.
6. The method according to claim 5, wherein the step of acquiring non-receivable parts of the second individual corporation with respect to the specific item based on the receipt cost,
Acquiring a non-arriving shipping cost of the non-receivable portion based on the non-arriving receipt cost of the non-receivable portion acquired based on the shipping cost of the first individual corporation and the receipt quantity included in the receipt cost, .
The joint costing system obtaining individual cost results of each of the individual corporations from their respective resource management systems;
Wherein the connection cost providing system checks internal transaction information between the individual corporations from at least one of the resource management systems; And
Acquiring a non-completing billable portion between a first individual corporation and a second individual corporation that has performed an internal transaction for a specific item based on the individual cost results obtained by the connection cost providing system and the internal transaction information,
The step of acquiring the non-
Obtaining the non-arrival costs of the non-settlement chargeable portion based on the output costs of the first individual corporation for the specific item; And
And obtaining the unreleased shipping cost of the non-arrival receipt part based on the non-arrival receipt cost and the receipt cost included in the receipt cost of the second individual corporation.
A computer program installed in a data processing apparatus and stored in a medium for performing the method according to any one of claims 3 to 7.
delete delete In a joint costing system,
An individual cost acquisition module for acquiring the individual cost results of each of the individual corporations from respective resource management systems of respective corporations;
A transaction confirmation module for confirming internal transaction information among the individual corporations from at least one of the resource management systems; And
And a control module for acquiring a consolidated billable portion from which the internal profit by the transaction between the individual corporations can be confirmed based on the individual cost results obtained from the individual cost acquisition module and the transaction confirmation module and the internal transaction information In addition,
The connection cost providing system comprises:
And a reference information registration module for receiving reference information for allowing the resource management systems to recognize the specific item from the different identification codes when the resource management systems use different identification codes for a specific item corresponding to the individual cost results, The system further comprising:
In a joint costing system,
An individual cost acquisition module for acquiring the individual cost results of each of the individual corporations from respective resource management systems of respective corporations;
A transaction confirmation module for confirming internal transaction information among the individual corporations from at least one of the resource management systems; And
And a control module for acquiring a consolidated billable portion from which the internal profit by the transaction between the individual corporations can be confirmed based on the individual cost results obtained from the individual cost acquisition module and the transaction confirmation module and the internal transaction information In addition,
The control module includes:
The cost of goods for the particular item of the second individual corporation, based on the goods issue cost of a specific item of the first individual corporation included in the individual corporations and the cost of goods receipt of the second individual corporation that has received the specific item, Internal profit, and separates the output costs of the second individual corporation for the particular item to correspond to the ratio of the cost and internal profit of the goods receipt cost.
13. The apparatus of claim 12,
Acquiring a non-receivable portion of the second individual corporation with respect to the specific item on the basis of the cost of goods receipt, excluding the non-finite article based on the obtained non-receivable portion, A joint costing system that acquires the cost of goods sold for an individual corporation.
14. The control module according to claim 13,
And acquires the unreleased shipping cost of the non-receivable portion based on the non-arrival receipt cost of the non-receivable portion acquired based on the shipping cost of the first individual corporation and the receipt quantity included in the receipt cost.
An individual cost acquisition module for acquiring the individual cost results of each of the individual corporations from respective resource management systems of respective corporations;
A transaction confirmation module for confirming internal transaction information among the individual corporations from at least one of the resource management systems; And
And a control module for acquiring a non-completing bill between the first individual corporation and the second individual corporation that has performed the internal transaction for the specific item based on the individual cost results and the internal transaction information,
The control module includes:
Acquiring the non-arrival costs of the non-settlement receipt part based on the output costs of the first individual corporation for the specific item, and determining whether the non-arrival receipt cost of the non- A system of providing linked costs to acquire the unloaded costs of the debit.

Images