KR102237389B1 - Computing apparatus for supporting material cost calculation considering bidirectional flow and material cost calculation method of computing apparatus - Google Patents

Abstract

Disclosed are a computing device for supporting cost calculation of materials and a cost calculation method of materials thereof. The cost calculation method of materials of the computing device may comprise the steps of: checking, by a processor, a plurality of processes for producing a product and a process precedence relationship of the processes; checking, by the processor, input materials inputted to the processes and production materials produced in the processes; calculating, by the processor, the material costs of the input materials or the production materials based on the precedence relationship between a process in which the input materials are produced and a process in which the input materials are inputted; and providing, by the processor, the material costs to calculate the manufacturing costs of a product.

Description

A computing device that supports material cost calculation in consideration of a two-way logistics flow, and a material cost calculation method for the computing device {COMPUTING APPARATUS FOR SUPPORTING MATERIAL COST CALCULATION CONSIDERING BIDIRECTIONAL FLOW AND MATERIAL COST CALCULATION METHOD OF COMPUTING APPARATUS}

The present invention relates to a computing device and method for calculating and providing the material cost of a circular structure in order to calculate the manufacturing cost of a product.

Manufacturing cost information calculated to be accurate and explanatory can be used as a reference material for determining the sales price of a company, and companies can maximize corporate profits through cost reduction activities based on the determined manufacturing cost.

In order to understand the manufacturing cost of a product, the cost of materials used in a plurality of processes in the manufacturing process of the product must be calculated first. Here, the plurality of processes may be divided into a plurality of processes according to a distribution flow in one direction and a plurality of processes according to a distribution flow in both directions. Multiple processes in one direction of logistics flow are multiple processes that are sequentially performed according to the process sequence.The production material produced in the line sequence process is used as input material for the current process process, and in the current sequence process, the production material produced in the line sequence process is used as input material for the current process. These are multiple processes that use the produced material as input material for the subsequent process. On the other hand, multiple processes according to the two-way logistics flow not only use the production material produced in the line sequence process as input material for the current process, but also the production material produced in the later process process. It may include a plurality of processes used as input materials. For example, the second process of FIG. 2 uses not only the products of the first process, which is a line sequence, but also the products of the fourth process, which are the later processes, as input materials, showing a two-way logistics flow.

A general material cost calculation method is applied to a plurality of processes according to a logistics flow in one direction, so that the cost of input materials used in each process can be sequentially calculated from the first process.

However, this method of calculating the material cost has a limitation in applying to a plurality of processes according to a two-way distribution flow using input materials produced in a later process as a production material in a current process. In other words, in the case of multiple processes according to the two-way logistics flow, the cost of the material produced in the subsequent process must be calculated first, so that the cost of the input material used in the current process can be grasped. If the material cost calculation method based on the plurality of processes according to this method is applied to a plurality of processes in a two-way logistics flow, an error occurs in the calculation of the moving average cost of the inventory asset against the cost of the material used for the product, and the product is manufactured. There is no choice but to calculate the cost inaccurately.

For example, in order to calculate the cost of the production material produced in the second process of FIG. 2, both the unit cost of the input material input from the first process and the input material input from the fourth process must be reflected. At this time, conventional material cost calculation methods use the unit price of the input material previously set in the system instead of the current unit price (current unit price) of the input material input from the fourth process, or use the unit price of the input material at the end of the previous month ( The unit price of electricity) is being used. In this case, since the material cost based on the unit price at the end of the previous month is not accurate, that is, it is not based on the accurate unit price at the present time, the cost is calculated and then processed again as a cost of sales or cost of sales difference adjustment.

Therefore, there is a need for a material cost calculation technology that can be applied to a plurality of processes according to a two-way logistics flow and that can eliminate a calculation error on the cost of the material.

In one embodiment of the present invention, for each of a plurality of processes included in the process of making a product, the material cost based on the unit price of the production material purchased in the current period, the quantity of each inventory asset used in the current year, and the processing cost input in the current year With the purpose of accurately calculating the cost of input materials used in multiple processes according to the two-way logistics flow, and based on this, the purpose of accurately calculating the material cost of the production materials produced using the input materials. do.

An embodiment of the present invention calculates the moving average cost of input materials used in a plurality of processes by adjusting the unit cost of input materials used in a plurality of processes based on the unit price of input materials stored in stock. It aims to do.

In addition, one embodiment of the present invention, by calculating the cost of the input material used in the plurality of processes, further based on the processing cost in each of the plurality of processes and the cost of by-products generated in the processes, a plurality of processes It aims to accurately calculate the actual cost of input materials used in fields.

An embodiment of the present invention may be a computing device supporting material cost calculation for calculating the cost of input material used in a product, and a cost calculation method of a computing device supporting material cost calculation.

According to an embodiment of the present invention, a step of checking, by a processor, a plurality of processes for producing a product and a pre-process relationship between the processes, and by the processor, the input material input to the processes and the production from the processes. A step of checking a material to be produced, and calculating, by the processor, a material cost of the input material or the production material based on a predecessor relationship between a process in which the input material is produced and a process in which the input material is input, The processor may be a method of calculating a material cost of a computing device, including the step of providing the material cost to calculate a manufacturing cost of the product.

In one embodiment of the present invention, a plurality of processes for producing a product and a relationship between the processes before and after the process are checked, the input material input to the processes and the production material produced in the processes are checked, and the input A processor that calculates the material cost of the input material or the production material based on the relationship between the process in which the material is produced and the process in which the input material is input, and provides the material cost to calculate the manufacturing cost of the product. Including, it may be a computing device that supports the calculation of the material cost.

Other aspects, features, and advantages other than those described above will become apparent from the following drawings, claims, and detailed description of the invention.

According to embodiments of the present invention, for each of a plurality of processes included in the process of making a product, material based on the unit price of the production material purchased in the current period, the quantity of each inventory asset used in the current period, and the processing cost input in the current year. By accurately calculating the cost, it is possible to accurately calculate the cost of the input material used in a plurality of processes according to the two-way logistics flow, and based on this, the material cost of the production material produced using the input material can be accurately calculated.

According to one embodiment of the present invention, by adjusting the unit cost of the input material used in a plurality of processes based on the unit price of the input material stored in stock, the moving average cost of the input material used in the plurality of processes Can be calculated.

In addition, according to one embodiment of the present invention, by calculating the cost of the input material used in the plurality of processes, further based on the processing cost in each of the plurality of processes and the cost of by-products generated in the processes, a plurality of It is possible to accurately calculate the actual cost of input materials used in the processes of

1A is an exemplary diagram of a product management system including a computing device supporting material cost calculation, a server, and a network connecting them to each other according to an embodiment of the present invention.
1B is a diagram illustrating an example of a cost accounting process performed by a computing device supporting material cost calculation according to an embodiment of the present invention.
2 is a diagram for explaining a distribution flow of a plurality of processes for producing a product.
3 is a diagram illustrating an example of a configuration of a computing device supporting material cost calculation according to an embodiment of the present invention.
4 and 5 are diagrams for explaining an example of determining a material cost calculation order for a plurality of processes included in a product manufacturing process in a computing device supporting material cost calculation according to an embodiment of the present invention .
FIG. 6 is a diagram for explaining an example of checking circulating processes belonging to a circulating group among a plurality of processes included in a product manufacturing process in a computing device supporting material cost calculation according to an embodiment of the present invention.
7 is a diagram illustrating an example of configuring material input cost arrangement data used in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 8 is a diagram illustrating an example of reflecting a production amount for each material in production performance information to material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
9 is a diagram illustrating an example of reflecting an input amount for each material in production performance information to material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 10 is a diagram illustrating an example in which a basic inventory quantity is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 11 is a diagram illustrating an example in which a material conversion performance quantity is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
12 is a diagram illustrating an example of material input cost arrangement data regarding a total amount of materials, configured in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 13 is a diagram illustrating an example in which a material cost is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
14 is a diagram illustrating an example in which a basic inventory amount is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 15 is a diagram illustrating an example in which a processing cost is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 16 is a diagram illustrating an example in which the cost of by-products is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.
FIG. 17 is a diagram illustrating an example of material input cost arrangement data regarding a total amount of materials, configured in a computing device supporting material cost calculation according to an embodiment of the present invention.
18 to 24 are diagrams illustrating a series of processes for calculating a material cost based on material input cost arrangement data regarding a total amount of material in a computing device supporting material cost calculation according to an embodiment of the present invention.
25 is a diagram illustrating a method of verifying a result of a material cost calculation in a computing device supporting material cost calculation according to an embodiment of the present invention.
26 is a flowchart illustrating a method of calculating a material cost of a computing device according to an embodiment of the present invention.

Advantages and features of the present invention, and a method of achieving them will be apparent with reference to embodiments described in detail together with the accompanying drawings. However, it should be understood that the present invention is not limited to the embodiments presented below, but may be implemented in various different forms, and includes all transformations, equivalents, and substitutes included in the spirit and scope of the present invention. . The embodiments presented below are provided to complete the disclosure of the present invention, and to completely inform the scope of the invention to those of ordinary skill in the art to which the present invention pertains. In describing the present invention, when it is determined that a detailed description of a related known technology may obscure the subject matter of the present invention, a detailed description thereof will be omitted.

The terms used in the present application are only used to describe specific embodiments, and are not intended to limit the present invention. Singular expressions include plural expressions unless the context clearly indicates otherwise. In the present application, terms such as "comprise" or "have" are intended to designate the presence of features, numbers, steps, actions, components, parts, or combinations thereof described in the specification, but one or more other features. It is to be understood that the presence or addition of elements or numbers, steps, actions, components, parts, or combinations thereof does not preclude in advance. Terms such as first and second may be used to describe various elements, but the elements should not be limited by the terms. The above terms are used only for the purpose of distinguishing one component from another component.

Hereinafter, embodiments according to the present invention will be described in detail with reference to the accompanying drawings, and in the description with reference to the accompanying drawings, identical or corresponding components are assigned the same reference numbers, and redundant descriptions thereof will be omitted. I will do it.

1A is an exemplary diagram of a product management system including a terminal, a server, and a network connecting them to each other according to an embodiment of the present invention.

Referring to FIG. 1A, the product management system 100 may include a terminal 110, a server 120 and a network 130.

The computing device supporting material cost calculation may be, for example, a personal computer (PC) type terminal 110 or a server 120. For example, data from a plurality of DBs such as production plan/performance DB, raw material receipt and payment DB, and production receipt and payment DB are downloaded to the terminal 110 through the server 120, and the terminal 110 is based on the downloaded data. When calculating the cost, the computing device may be the terminal 110. In addition, when the terminal 110 serves as an interface for receiving a user's command and the server 120 calculates the material cost using data from a plurality of DBs, the computing device may be the server 120. In the former case, the terminal 110 can access the server 120 through the network 130 and perform various functions based on the management platform provided by the server 120, and when operating as a computing device, Data generated as a result of performing the function may be transmitted to the server 120 and stored in the server 120.

In addition, in the latter case, the server 120 can perform various functions according to the command of the terminal 110, based on the built-in management platform, and store the data generated as a result of performing the function in the internal storage. I can. In addition, the server 120 may provide the data to the terminal 110 in response to a data request from the terminal 110 and support data editing in the terminal 110.

Such a computing device may perform a series of processes related to cost accounting, as shown in FIG. 1B. For example, the computing device may aggregate the production plan/performance and verify the collected raw material supply and demand based on the aggregated production plan/performance. Thereafter, the computing device determines the order of cost calculation for each process in the factory, and based on the manufacturing and processing cost for each product (material) determined according to the cost calculation order for each process and the processing cost distribution standard for each element of the material for each process, You can calculate the unit price. The computing device may calculate a manufacturing cost of a product produced through the processes based on the unit price of the material for each process.

The embodiments described in the present specification may be implemented in addition to an existing cost accounting device, or may operate as a part of a newly constructed cost accounting device. When implemented in addition to an existing cost accounting device, in the case of a specific database application program (for example, Oracle), it can be implemented as an interworking method using an OIT (Open Interface Table) or API. In other words, when interface data is provided to OIT, data validation check is performed by an automated procedure to insert/integrate into the existing Enterprise Resource Planning (ERP) DB. The real-time method can be handled by calling and interlocking APIs. Other database application programs have different terms, but embodiments of the present specification may be implemented in a similar manner.

The network 130 may connect the terminal 110 and the server 120. Such networks 130 include wired networks such as local area networks (LANs), wide area networks (WANs), metropolitan area networks (MANs), and integrated service digital networks (ISDNs), wireless LANs, CDMA, Bluetooth, and satellite. A wireless network such as communication may be covered, but the scope of the present invention is not limited thereto. In addition, the network 130 may transmit and receive information using short-range communication and/or long-distance communication. Here, short-range communication may include Bluetooth, radio frequency identification (RFID), infrared data association (IrDA), ultra-wideband (UWB), ZigBee, and wireless fidelity (Wi-Fi) technologies, and Communication includes code division multiple access (CDMA), frequency division multiple access (FDMA), time division multiple access (TDMA), orthogonal frequency division multiple access (OFDMA), single carrier frequency division multiple access (SC-FDMA) technology. I can.

Network 130 may include connections of network elements such as hubs, bridges, routers, switches and gateways. Network 130 may include one or more connected networks, such as a multi-network environment, including a public network such as the Internet and a private network such as a secure corporate private network. Access to network 130 may be provided through one or more wired or wireless access networks. Furthermore, the network 130 may support an Internet of Things (IoT) network and/or 5G communication that exchanges and processes information between distributed components such as objects.

2 is a diagram for explaining a distribution flow of a plurality of processes for producing a product.

Referring to FIG. 2, a plurality of processes included in the manufacturing process of a product to produce a final product may include processes in both directions (meaning that both forward and reverse directions are included). The plurality of processes may include, for example, first to sixth processes 210 to 270.

Here, each of the first to seventh processes 210 to 270 is input material, and by receiving the production material produced in the line order process, the input material can be sequentially input and processed according to the forward logistics flow. have. Specifically, the first process 210 receives raw material purchased (RAW) as an input material, processes the raw material purchased (RAW) to produce an'A' item as a production material, and the second process 220 is input. 'A' ITEM is inputted as a material, and'A' ITEM is processed to produce a'B' ITEM as a production material. In the fourth process 240, a'C' ITEM is inputted as an input material, and a'C' ITEM is processed to produce a'D' ITEM as a production material.

In addition, each of the second process 220, the third process 230, and the fourth process 240 is an input material, and not only the production material produced in the first process, but also the production material produced in the subsequent process. By receiving input, the input material can be input and processed according to the logistics flow in the reverse direction. Specifically, the second process 220 is an input material, and receives not only the'A' item produced in the first process 210, but also the'D' item produced in the fourth process 240, and receives the'A' 'B' ITEM can be produced by using the production material processed by ITEM and'D' ITEM. In addition, the third process 230 receives the'B' item produced in the second process 220 as well as the'D' item produced in the fourth process 240 as input material, and the'B' item And as a production material by processing the'D' ITEM, it is possible to produce a'C' ITEM.

The plurality of processes may be divided into cyclic processes belonging to the circulating group and non-circulating processes belonging to the non-circulating group. Here, the cyclic processes may be processes in which the input material and the production material have a cyclic relationship, and the non-circulation processes may be processes in which the input material and the production material do not have a cyclic relationship. Processes having a cyclical relationship may include processes of receiving and processing input materials according to the reverse distribution flow, and may be, for example, the second process 220 to the sixth process 260.

On the other hand, when the'B' ITEM is produced in the second process 220, the'A' ITEM (product produced in the first process 210) and the'D' ITEM (the fourth process 240) are input as input material. The production material produced in) is the same type of material, whether it is in stock or not, the processing cost and material in the process that produced the material (the first process that produced the'A' item and the fourth process that produced the'D' item). Depending on the unit price of the input material (Raw Material input in the first process,'C' ITEM,'F' ITEM) input in the production process (the first process, the fourth process), etc., the material The unit price of may be different.

Therefore, when calculating the cost of the'B' ITEM produced in the second process 220 using the'A' ITEM and the'D' ITEM, based on the circulation relationship between the input material and the production material of the circulation processes, the The unit price of the'B' item using the current unit price, not the electricity unit price, by collectively calculating the unit price of the input material input to the cycle process, that is, the second process 220 to the sixth process 260 having a cycle relationship. Can be calculated.

In addition to the'B' ITEM, a method of calculating the unit cost of the input material input to the plurality of processes will be described later with reference to FIGS. 7 to 24.

3 is a diagram illustrating an example of a configuration of a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 3, in an embodiment, a computing device 300 supporting material cost calculation may include an interface 310, a processor 320, and a memory 330. In another embodiment, the memory 330 may be implemented in a device other than the computing device, and the computing device may receive necessary data from the memory 330 and perform material cost calculation based thereon.

The interface 310 may receive information on a material used for a product from a user or a server and store it in the memory 330. Here, the information on the material may include at least one of information on logistics flow related to the material, production performance information, inventory information, material conversion performance information, and raw material supply and demand information. Interfaces include user interfaces (monitor, display, user software, etc.) as well as communication interfaces (network, communication software, etc.).

The processor 320 calculates the material cost of the material used for the product based on the material information received by the interface 310 and provides the calculated material cost in order to calculate the manufacturing cost of the product. I can.

Specifically, the processor 320 checks the pre-process relationship between a plurality of processes and processes for producing a product from the information about the material, and the input material input to the processes from the information about the material and the production produced from the processes You can check the material. The processor 320 calculates the material cost of the input material or the production material based on the preceding relationship between the process in which the input material is produced and the process in which the input material is input, and provides the material cost to calculate the manufacturing cost of the product. have.

When calculating the material cost, the processor 320 includes the unit price of the input material recovered from the second process after the first process and other input materials among a plurality of input materials of the same type input to the first process among the processes. Unit prices can be calculated differently. That is, the processor 320 may differently calculate the unit price of the material supplied in the reverse direction from the distribution flow and the unit price of the material supplied in the forward direction from the distribution flow. For example, the processor 320 is supplied with'ITEM_D01' produced in the'CC4' process as a material supplied in the reverse direction to the'CC2' process (the second process in FIG. 2), and as a material supplied in the forward direction, ' If'ITEM_A01' produced in the CC1' process is supplied, the unit price of'ITEM_A01' and the unit price of item A01 extracted by reprocessing from'ITEM_D01' can be calculated differently. That is, even if the item A01 reprocessed and extracted from the'ITEM_D01' input to the'CC2' process and the'ITEM_A01' input from the'CC1' process are of the same type, the processor 320 calculates the unit price differently from each other, It can be reflected in the cost calculation of ITEM B01'.

In addition, the processor 320 may obtain the unit price of the production material produced in the second process after the first process among the processes as a unit price of one of the second input materials inputted from the second process to the first process. I can. The processor 320 may calculate the unit price of the production material produced in the first process based on the unit price of the first input material input to the first process, the unit price of the second input material, and the processing cost in the first process. . At this time, if the input material of the same type as the first input material or the second input material is detected in the inventory list, the processor 320 may determine the unit price of the first input material or the first input material based on the unit price of the input material detected in the inventory list. 2 The unit price of input material can be adjusted.

Before calculating the material cost, the processor 320 configures the relationship between the processes as process sequence data based on the input material and the production material of the processes, and the input material and the production material among the processes are circulated based on the process sequence data. It is possible to check the cyclic processes with. At this time, the processor 320 searches for a start process and an end process of cyclic processes having a cyclic relationship based on the relationship before and after the process and the process arrangement data, and the process between the start process and the end process among the processes based on the relationship before and after the process. Can be identified as cyclic processes.

Thereafter, the processor 320 may calculate the unit cost of the input material input to the circulating processes having the circulating relationship based on the circulating relationship. At this time, the processor 320 checks the production amount, input amount, basic stock quantity and material conversion performance quantity of each of the production materials and input materials of the cycle processes, and the basic stock amount and processing cost for each material of the production materials and input materials of the cycle processes. You can check the amount. The processor 320 may configure the material input cost arrangement data based on the relationship between the production amount, the input amount, the basic stock quantity, the material conversion performance quantity, the basic stock amount, the processing cost amount for each material, and the relationship between the production material and the input material in cyclic processes. . Here, the material input cost arrangement data may include item arrangement data, which is a square matrix in which the relationship between the production material and the input material of the circulating processes and the production amount of the production material according to the input material of the circulating processes are displayed.

The memory 330 may store information on a material used in a product. In addition, the memory 330 may be operatively connected to the processor 320 and temporarily store data (eg, process arrangement data, material input cost arrangement data) configured in the process of calculating the material cost of the processor 320.

The memory 330 may be implemented in software in a storage device, and the storage device includes a volatile storage device and a nonvolatile storage device.

4 and 5 are diagrams for explaining an example of determining a material cost calculation order for a plurality of processes included in a product manufacturing process in a computing device supporting material cost calculation according to an embodiment of the present invention .

Referring to FIGS. 4 and 5, a computing device supporting material cost calculation may receive or receive logistics flow information 410. The distribution flow information 410 may include, for example, a production process of a production material, a production process of an input material, a production amount and an input amount related to the production process of the production material/production process of the input material.

The computing device that supports material cost calculation identifies a plurality of processes from the production process of the production material and the production process of the input material in the distribution flow information 410, and is based on the relationship between the production process of the production material and the production process of the input material. Thus, it is possible to align the plurality of processes identified above.

At this time, the computing device supporting the material cost calculation constructs the process arrangement data 420 based on the relationship between the identified plurality of processes, input materials and production materials of the plurality of processes, and the plurality of processes, and The process sequence data can be transformed based on the arithmetic law of.

Specifically, the computing device supporting the calculation of the material cost arranges a plurality of processes (eg, CC1, …, CC9) based on a process order, and arranges the listed processes in rows and columns, respectively, to obtain the process arrangement data 420. Configuration, and a flag (eg, 2) for the relationship between processes may be described in the element at the corresponding position. For example, a computing device supporting material cost calculation performs the'CC2' process by using the relationship 411 between the processes'CC2' and'CC4' (using the production material output in the'CC4' process as input material, that is, ' The '2' flag may be written in the element 421 of the'CC2' row and the'CC4' column based on the'CC4' process is performed before the CC2' process is performed.

In addition, the computing device supporting the material cost calculation performs the'CC2' process by using the relationship 412 between the'CC2' and'CC1' processes (the production material output from the'CC1' process is used as input material, that is, ' Before the CC2' process is performed, the '2' flag may be written in the element 422 of the'CC2' row and the'CC1' column based on (the'CC1' process is performed).

In the process arrangement data 420, the flag present on the lower side based on the diagonal line 430 means the relationship in the forward direction in which the relationship between the processes related to the flag matches the process order, and is present on the upper side based on the diagonal line 430 The flag to be referred to may mean a relationship in the reverse direction in which the relationship between processes associated with the flag reverses the process order.

A computing device supporting material cost calculation may transform the process arrangement data 420 based on a rule of operation of a matrix based on a flag existing above the diagonal line 430. At this time, the computing device supporting the material cost calculation modifies the '2' flag present on the upper side based on the diagonal line 430 to the'c' flag, so that the '2' flag existing on the lower side based on the diagonal line 430 Can be distinguished from.

For example, a computing device supporting material cost calculation is based on the 3rd and 4th columns associated with the'c' flag 431 described in the elements in the'CC3' and'CC4' columns, and first, elements located in the 3rd and 4th columns ( 432, 433) can be interchanged. Thereafter, the computing device supporting the calculation of the material cost may replace elements 434 and 435 respectively located in rows 3 and 3 with each other.

For computing devices that support material cost calculation, the'c' flag in the elements in the'CC2' and'CC4' columns, and the'c' flag in the elements in the'CC4' and'CC6' columns, as described above, By replacing each other, the process arrangement data 420 can be modified.

Thereafter, the computing device supporting the material cost calculation may check the order in which the plurality of processes are arranged in the modified process arrangement data 420, and determine the material cost calculation order for the plurality of processes based on the sorted order. have.

At this time, the computing device supporting the material cost calculation identifies cyclic processes belonging to the circulating group and non-circulating processes belonging to the non-circulating group among the plurality of aligned processes, based on the process arrangement data 420, and the plurality of processes. According to the order in which they are sorted, it is possible to determine the order of calculating the material cost for the non-circulating processes belonging to the acyclic group. Here, the cyclic processes may be processes in which the input material and the production material have a cyclic relationship, and the non-circulation processes may be processes in which the input material and the production material do not have a cyclic relationship.

A computing device that supports material cost calculation calculates the cost of input materials used in non-circulating processes belonging to the non-circulating group according to the material cost calculation order, but based on the order in which the circulating groups are sorted among the non-circulating processes, the circulating group The cost of the input material used in the cycle processes belonging to the can be calculated collectively using the material input cost arrangement data. In this case, the computing device supporting the calculation of the material cost calculates the unit cost of the input material input to the circulation processes having the circulation relationship based on the circulation relationship between the input material and the production material of the circulation processes, and thus the unit cost of electricity ( For example, unlike the conventional technology that calculates the cost of materials based on the carry-over unit price), the cost of materials can be accurately calculated based on the quantity and amount of materials purchased in the current period and the quantity of inventory assets used and sold at the time. .

For example, a computing device that supports material cost calculation belongs to a cyclic group among a plurality of processes arranged in the process arrangement data 420, that is, CC1, CC2, CC4, CC3, CC5, CC6, CC7, CC8, and CC9 processes. Identify cyclic processes i.e. CC2, CC4, CC3, CC5, CC6 processes and non-cyclic processes that belong to the acyclic group i.e. CC1, CC7, CC8, CC9 processes, and sorted order for impure processes (CC1, CC7, CC8, According to CC9), the cost of input materials used in each process can be calculated. At this time, the computing device supporting the material cost calculation is the material input cost array data for the cost of the input material used in the cycle process, that is, the CC2, CC4, CC3, CC5, and CC6 processes, respectively, that belong to the cycle group between the CC1 and CC7 processes. It can be calculated collectively by using.

Hereinafter, an example of checking the circulation processes belonging to the circulation group among the plurality of processes will be described with reference to FIG. 6.

FIG. 6 is a diagram for explaining an example of checking circulating processes belonging to a circulating group among a plurality of processes included in a product manufacturing process in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 6, a computing device supporting material cost calculation searches for a start process and an end process belonging to a circulation group from process arrangement data, and the start process and end process among a plurality of processes arranged in process arrangement data. In addition to the processes arranged therebetween, the start process and the end process may be identified as cycle processes belonging to a cycle group. For example, if a computing device supporting material cost calculation detects a process'CC2' as a start process and a process'CC6' as an end process in the process sequence data, the'CC6' process is detected among the plurality of processes arranged in the process sequence data. Along with'CC3','CC4', and'CC5' between the CC2' process and the'CC6' process, the'CC2' process and the'CC6' process can be identified as cyclic processes belonging to the cycle group. That is, the computing device supporting the calculation of the material cost may check the processes'CC2','CC3','CC4','CC5', and'CC6' as cyclic processes belonging to the circulation group.

When detecting the start process and the end process, the computing device supporting the calculation of the material cost may only search for elements present on the upper side based on the diagonal line 610 in the process arrangement data.

For example, when detecting a starting process, a computing device that supports material cost calculation, if the process sequence data is 9x9, the elements from column 9 of row 1 to column 1 of row 1, and columns from column 9 of row 2 in the process sequence data are 9x9. Elements up to column 2 of row 2,... , You can search the elements in row 9 and column 9 in order. The computing device supporting material cost calculation stops the search and starts a process corresponding to the row associated with the element identified by the flag when it is determined that the searched element is a preset flag (e.g., '2'). Can be detected. For example, as a result of searching for elements from column 9 of row 1 to column 1 of column 1 in the process arrangement data, a preset flag was not identified, but from column 9 of row 2 While searching for elements up to column 1 of row 2, as the element 611 in column 4 of row 2 is found to be a preset flag ('2'), the search is stopped, and element 611 in column 4 of row 2 The'CC2' process corresponding to row 2 associated with) can be detected as a starting process.

In addition, when detecting the end process, the computing device supporting the calculation of the material cost may include elements from 9 rows of 9 columns, 8 rows of 9 columns to 8 rows of 8 columns in the process sequence data, ... , You can search for elements from column 9 of row 1 to column 1 of row 1 in order. When it is determined that the searched element is a preset flag (e.g., '2'), the computing device supporting the material cost calculation stops the search and stops the search, and returns the process corresponding to the column associated with the element identified by the flag as a termination process. Can be detected. For example, a computing device that supports material cost calculation is a result of searching for an element present on the upper side based on a diagonal line in rows 9 to 5 in the process arrangement data, and a preset flag was not searched, but 9 columns in 4 rows. As the element 612 in the 6th column of the 4th row is confirmed to be a preset flag ('2') while searching for the elements from the 4th row to the 4th column, the search is stopped, and the element in the 6th column of the 4th row ( The'CC6' process corresponding to column 6 associated with 612) may be detected as the end process.

Hereinafter, an example in which the computing device supporting the calculation of the material cost calculates the cost of the material used in the circulation processes belonging to the circulation group will be described with reference to FIGS. 7 to 24.

7 is a diagram illustrating an example of configuring material input cost arrangement data used in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 7, a computing device supporting material cost calculation is information on materials used in at least one or more of the production processes of a final product, and when production performance information is provided, input materials for each process in the production performance information And a plurality of materials used in the process from the production material may be identified, and the identified plurality of materials may be arranged in rows and columns, respectively, to configure item arrangement data which is a square matrix.

For example, in the computing device supporting the calculation of material cost, when the production performance information 710 is input,'ITEM_D01','ITEM_A01','ITEM_B01','ITEM_C01' from input materials and production materials for each process in the production performance information 710 ','ITEM_E01', and'ITEM_F01' materials may be checked, and item arrangement data 711 may be configured by arranging the identified plurality of materials in rows and columns, respectively.

At this time, the computing device that supports the calculation of the material cost is the material input cost by adding columns 712 about'basic stock','material cost','processing cost', and'total amount' for each material to the item arrangement data 711 Array data 720 can be configured.

FIG. 8 is a diagram illustrating an example of reflecting a production amount for each material in production performance information to material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 8, the computing device supporting the calculation of the material cost checks the production amount for each material in the production performance information 710, and calculates the confirmed production amount for each material based on the material input cost arrangement data 720 of FIG. It can be described in the material input cost arrangement data 800 for.

For example, a computing device supporting the calculation of material cost is an element of the'ITEM_D01' row and the'ITEM_D01' column in the material input cost array data 820 of the output 811 corresponding to the material'ITEM_D01' in the production performance information 810 ( 821). In addition, the computing device supporting the calculation of the material cost includes the production amount 812 corresponding to the material'ITEM_B01' in the production performance information 810 and the elements in the'ITEM_B01' row and the'ITEM_B01' column in the material input cost array data 820 ( 822), and the production amount corresponding to the other material may also be described in the corresponding element in the material input cost sequence data 820.

9 is a diagram illustrating an example of reflecting an input amount for each material in production performance information to material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 9, a computing device supporting material cost calculation checks the input amount for each material in the production performance information 910, and determines the input amount for each material based on the material input cost arrangement data 720 of FIG. It can be described in the material input cost arrangement data 920 for.

For example, a computing device that supports material cost calculation includes input amount 911 corresponding to'ITEM_D01' material used as input material in production performance information 910 and'ITEM_B01' used as production material, and material input cost array data. It can be described as an element 921 in the'ITEM_B01' row and the'ITEM_D01' column in (920). In addition, the computing device supporting the material cost calculation includes the input amount 912 corresponding to the'ITEM_C01' material used as the input material in the production performance information 910 and the'ITEM_D01' used as the production material, and the material input cost array data. It can be described as an element 922 in the'ITEM_D01' row and the'ITEM_C01' column in 920, and the input amount corresponding to the other material can also be described in the corresponding element in the material input cost arrangement data 920.

FIG. 10 is a diagram illustrating an example in which a basic inventory quantity is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 10, when basic inventory information 1010 is input, the material input cost arrangement data confirms the inventory amount for each material in the basic inventory information 1010, and the checked inventory amount for each material is the material input cost arrangement data of FIG. Based on, it can be described in the material input cost arrangement data 1020 about the inventory amount.

For example, the material input cost array data is the stock quantity 1011 corresponding to the material'ITEM_A01' in the basic inventory information 1010 as an element 1021 in the'ITEM_A01' row and the'ITEM_A01' column in the material input cost array data 1020. Can be described. In addition, the material input cost array data is the stock quantity (1012) corresponding to the material'ITEM_D01' in the basic inventory information 1010 as an element 1022 in the'ITEM_D01' row and the'ITEM_D01' column in the material input cost array data 1020. It can be described, and the inventory amount corresponding to the other material can also be described in the corresponding element in the material input cost sequence data 1020.

FIG. 11 is a diagram illustrating an example in which a material conversion performance quantity is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Material conversion performance refers to converting a specific material into another material and putting it into the production process.

Referring to FIG. 11, when the material conversion performance information 1110 is input to the computing device supporting the material cost calculation, the material conversion performance quantity in the material conversion performance information 1110 is calculated, and the material input cost arrangement data 720 of FIG. ), it can be described in the material input cost arrangement data 1120 about the inventory amount.

For example, in the computing device supporting the material cost calculation, as the material'ITEM_E01' in the material conversion performance information 1110 is converted to the material'ITEM_D01', the material conversion performance quantity 1111 corresponding to'ITEM_D01' is converted into the material input cost. It may be described as an element 1121 of the row'ITEM_D01' and the column'ITEM_D01' in the array data 1120. That is, since the'ITEM_E01' material has been converted to the'ITEM_D01' material, it can be written as a plus item in the element 1122 of the'ITEM_D01' row and the'ITEM_E01' column of FIG. 1121) can be written as a minus. The material conversion performance may or may not exist depending on the method of manufacturing the products.

Thereafter, the computing device supporting the calculation of the material cost can configure the material input cost arrangement data 1200 regarding the total amount of the material, as shown in FIG. 12 by summing the material input cost arrangement data of FIGS. 8 to 11. have. In this case, the computing device supporting the calculation of the material cost may configure the material input cost arrangement data 1200 regarding the total amount of the material by summing elements at the same position in the respective material input cost arrangement data of FIGS. 8 to 11.

FIG. 13 is a diagram illustrating an example in which a material cost is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 13, the computing device supporting the calculation of the material cost, when the material receipt and payment information 1310 and the production performance information 1320 are input, the unit price of the raw material and the production performance information 1320 The raw material amount based on the quantity and the material produced using the raw material are checked, and the raw material amount is the above in the material input cost arrangement data 1300 for the raw material unit price based on the material input cost arrangement data 1200 of FIG. It can be written in the element corresponding to the identified material.

For example, a computing device that supports material cost calculation is'RAWA01' from the raw material receipt information 1310 and production performance information 1320, and the raw material amount 1311 based on the unit price and quantity of raw materials and'ITEM_A01' produced using raw materials. The material 1321 may be checked, and the material amount 1311 may be written in the element 1331 corresponding to the material'ITEM_A01' in the material input cost arrangement data 1300.

14 is a diagram illustrating an example in which a basic inventory amount is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 14, when basic inventory information 1410 is input to a computing device supporting material cost calculation, the amount of each material in the basic inventory information 1410 is checked, and the amount of each material is input as shown in FIG. 12. Based on the cost sequence data, it may be described in the material input cost sequence data 1420 about the basic stock amount.

For example, a computing device supporting material cost calculation writes the amount 1411 of the material'ITEM_A01' in the basic inventory information 1310 in the element 1421 corresponding to the material'ITEM_A01' in the material input cost sequence data 1420 In addition, the amount of the other material may be recorded in the corresponding element in the material input cost sequence data 1420.

FIG. 15 is a diagram illustrating an example in which a processing cost is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 15, when the processing cost information 1510 is input, the material input cost arrangement data is determined by checking the processing cost for each material in the processing cost information 1510, and the confirmed processing cost for each material is based on the material input cost arrangement data in FIG. , It can be described in the material input cost arrangement data 1520 about the processing cost.

For example, a computing device that supports material cost calculation is the processing cost corresponding to the material'ITEM_C01' in the processing cost information 1510 (that is, the processing cost used to produce the'ITEM_C01' material), and the'ITEM_D01' material is'ITEM_C01'. The first processing cost 1511 required to be processed into the material and the second processing cost 1512 required for processing the material'ITEM_B01' into'ITEM_C01' can be checked. A computing device that supports material cost calculation may write the processing cost, which is the sum of the first processing cost 1511 and the second processing cost 1512, in the element 1521 corresponding to the'ITEM_C01' material in the material input cost sequence data 1520. have.

In addition, the computing device supporting the material cost calculation is the processing cost corresponding to the material'ITEM_D01' in the processing cost information 1510 (that is, the processing cost used to produce the'ITEM_D01' material), and the'ITEM_C01' material is'ITEM_D01'. It is possible to check the processing cost (1513) required to be processed. A computing device that supports material cost calculation may write the processing cost 1513 in the element 1523 corresponding to the material'ITEM_D01' in the material input cost sequence data 1520, and the processing cost of other materials as well as the material input cost sequence data (1520) You can write in the corresponding element.

FIG. 16 is a diagram illustrating an example in which the cost of a scrap is reflected in material input cost arrangement data in a computing device supporting material cost calculation according to an embodiment of the present invention. By-products may or may not be present, depending on the way the products are produced. Therefore, in the case of having manufacturing processes without by-products, the by-product cost may not be reflected in the description related to FIG. 16.

Referring to FIG. 16, the computing device supporting the calculation of the material cost checks the cost of by-products in the production performance information 1610 when the production performance information 1610 is input, and inputs the confirmed cost of the by-product as the material of FIG. Based on the cost sequence data, it may be described in the material input cost sequence data 1620 for by-products.

For example, a computing device that supports material cost calculation is the cost of a by-product corresponding to the material'ITEM_D01' in the production performance information 1610 (i.e., the cost of a by-product incurred while the material'ITEM_D01' is produced) (Scrap) (1611) may be identified, and the cost 1611 of the by-product may be described in the element 1621 corresponding to the material'ITEM_D01' in the material input cost sequence data 1620. Here, the by-product corresponding to the'ITEM_D01' material is generated in the process of producing the'ITEM_D01' material, and when the'ITEM_D01' material that does not meet the set genuine standard is produced, it may be treated as a by-product.

When writing the cost 1611 of the by-product corresponding to the material'ITEM_D01' in the element 1621 corresponding to the material'ITEM_D01' in the material input cost sequence data 1620, the computing device supporting the material cost calculation is' An amount corresponding to a certain percentage of the unit price (eg, 95%) of the amount of by-product corresponding to the material of ITEM_D01' may be calculated and described as the cost 1611 of the by-product corresponding to the material of'ITEM_D01'. That is, the computing device supporting the material cost calculation calculates about 84.21750 by applying a preset amount of 950 won to 88.650, which is the quantity 1611 of the by-product corresponding to the material'ITEM_D01', and calculates about 84,217.50 won for the convenience of future calculations. It can be recorded in the material cost (1621) of the'ITEM_D01' material and the total amount.

Thereafter, the computing device supporting the calculation of the material cost can configure the material input cost arrangement data 1700 for the total amount of the material as shown in FIG. 17 by summing the material input cost arrangement data of FIGS. 13 to 16. have. In this case, the computing device supporting the calculation of the material cost may configure the material input cost sequence data 1700 for the total amount of the material by summing elements at the same position in each material input cost sequence data of FIGS. 13 to 16.

A computing device that supports material cost calculation is to convert diagonal elements of the item array data into a reference value (e.g., '1') (i.e., to convert the item array data into a unit matrix form), the production material and input material of the cyclic processes. Based on the relationship of, it is possible to change the production amount of the production material according to the input material of the circulating processes in the item arrangement data. The computing device supporting the calculation of the material cost may change the sum of the basic inventory amount and the processing cost amount for each material in the material input cost arrangement data based on a change in the production amount of the material produced according to the material input of the circulating processes.

Thereafter, the computing device supporting the calculation of the material cost, after all diagonal elements of the item array data are changed to the reference value (after the item array data is changed to the unit matrix form), the basic inventory amount and material in the material input cost array data. The sum of each processing cost amount can be provided as the material cost.

Hereinafter, from FIG. 18, a description will be given of calculating a material unit price using material input cost arrangement data constructed using data different from that used in FIG. 17. FIG.

However, for the sake of overall explanation, the procedure of calculating the same method including not only the circulating group but also the non-circulating group is described, but the device unit price calculation method below is applied only to items (materials) used for multiple processes in the circulating group In addition, items of a plurality of processes in an acyclic group may be calculated in a general manner.

18 is a diagram illustrating an example of calculating a material cost based on material input cost arrangement data regarding a total amount of material in a computing device supporting material cost calculation according to an embodiment of the present invention.

The computing device may perform a process of changing the material input cost arrangement data of FIG. 18 into the form of the material input cost arrangement data of FIG. 24. In this process, a process of changing the form of the item arrangement data of FIG. 18 to the form of a unit matrix like the item arrangement data of FIG. 24 is performed, and the total amount of each item of the material input cost arrangement data is reflected in each process. Can be modified. The computing device may provide the total amount of each item after the item arrangement data is finally changed in the form of a unit matrix as the cost of the material.

The process of changing the item arrangement data into the form of the identity matrix by the computing device may perform a process of changing each column into the form of each column of the identity matrix from the leftmost column of the item arrangement data to the right.

Briefly explaining the entire process, first, the computing device changes the value of the diagonal element to 1 in the item array data and reflects it to the total amount of other elements and items in the item array data, and secondly In the first column, a process of changing the value of the remaining element to 0, a process of reflecting it to other elements of the item array data, and a process of reflecting it to the total amount of items are performed. Third, the process of changing the values of the remaining elements other than the diagonal elements to 0 in each column, the process of reflecting this to other elements of the item array data, and the process of reflecting it to the total amount of items are sequentially performed in each column. Hereinafter, a process in which the computing device performs these processes on the material input cost arrangement data of FIG. 18 will be described in detail.

Referring to FIG. 18, a computing device supporting material cost calculation includes diagonal elements (m(M=1,L=6), m(M=2,L) of item arrangement data in material input cost arrangement data 1800). =7), m(M=3,L=8), m(M=4,L=9), m(M=5,L=10), m(M=6,L=11), m( M=7,L=12)) to a reference value (e.g., '1'), based on the relationship between the production material of the cycle processes and the input material, the production material according to the input material of the cycle processes in the item arrangement data You can change the amount of production. That is, the elements (2, 7) of the cost sequence data (1800) mean the total number of D items produced is 5,886.35, and the elements (2, 10) (1815) mean the input amount of item C that is put into the item D 4,925 do. Elements (2, 5) refer to the sum of the amount spent on the production of 5,886.35 item D, and in line 2 related to the production of item D, it relates to input item C and item E. Thus, removing elements (2, 10) and elements (2, 11) related to item C and item E while making element (2, 7) 1 (i.e., changing the form to produce 1 item D) Then, the matrix is calculated so that the change in the related amount is reflected in the elements (2, 5), which are the sum of the production costs of item D. As a result, finally, the result as shown in FIG. 24 is obtained, and since the factor related to the total production cost of item D is one item D production quantity, which is the elements (2, 7), it can be provided as the material cost of item D. In the following, the calculation of the matrix for performing this process will be described in detail.

The computing device supporting the calculation of the material cost may change the sum of the basic stock amount and the processing cost amount for each material in the material input cost arrangement data 1800 based on a change in the production amount of the material produced according to the input material of the circulating processes.

To this end, first, the computing device supporting the calculation of the material cost may change the elements of the item arrangement data for each column. For example, first, a computing device that supports material cost calculation is 1) a column about a material'RAWA01' (m (M = 1:10, L = 6) (1810)), 2) a column about a material'ITEM_D01' (m (M=1:10,L=7)(1820)),... ,'ITEM_F01' You can change the corresponding element in the order of the column for the material (m(M=1:10,L=12)(1830)). Here, the column for the'RAWA01' material (m(M=1:10,L=6)(1810)) is m(M=1,L=6), m(M=2,L=6),... , And m (M=10,L=6).

Meanwhile, the computing device supporting material cost calculation may change a row for each material and change the total of each material in association with the column when a column related to a specific material is changed. In this case, the computing device supporting the calculation of the material cost may omit the change in the total of the row associated with the specific material and the specific material. For example, a computing device that supports material cost calculation is when the column for the material'RAWA01' (m(M=1:10,L=6)(1810)) is changed, the row for the material'ITEM_D01' (m(M= 2,L=6:15)(1812)) can be changed, and the total of the'ITEM_D01' material can be changed. The computing device supporting the material cost calculation changes the sum of the row for the'ITEM_A01' material (m(M=3,L=6:15)(1813)) and the'ITEM_A01' material, and the row for the remaining material ( For example, the change may be repeated for the row for the material'ITEM_J01' (m(M=10,L=6:15)) 1814) and the total of the material.

On the other hand, a computing device that supports material cost calculation may omit changes to the row for the'RAWA01' material (m(M=1,L=6:15) (1811)) and the total of the'RAWA01' material. .

In addition, when changing the column for the'ITEM_D01' material (m(M=1:10,L=7)(1820)), the computing device supporting the material cost calculation is the row for the'RAWA01' material (m(M= 1,L=7:15)) and'RAWA01' material total can be changed. The computing device supporting the material cost calculation changes the sum of the row for the'ITEM_A01' material (m(M=3,L=7:15)) and the'ITEM_A01' material, and the row for the remaining material (e.g., ' ITEM_J01' It is also possible to repeat the change in the row for the material (m (M = 10, L = 7:15)) and the total of the material.

On the other hand, a computing device supporting material cost calculation may omit changes to the total of the row for the material'ITEM_D01' (m(M=2,L=7:15)) and the material'ITEM_D01'.

1) Change the column for the'RAWA01' material (m(M=1:10,L=6))

First, a computing device that supports material cost calculation replaces the diagonal elements of the elements in the row'RAWA01' and the column'RAWA01' (elements in m(M=1,L=6)(1811)) with a reference value ('1'). For this, the elements in the row'RAWA01' and the column'RAWA01' (elements in m(M=1,L=6)(1811)) are replaced with the elements in row'RAWA01' and in the column'RAWA01' (m(M=1,L=6) ) (Element of 1811)) (its own value) (e.g., 1=-7105/-7105). At this time, the computing device supporting the material cost calculation also includes the elements of the other column (elements of m (M = 1, L = 7:15)) of the row'RAWA01' located to the right of the diagonal element, and the row of'RAWA01'. It can be divided by the element in the'RAWA01' column (the element in m (M = 1, L = 6) (1811)).

In addition, the computing device supporting the material cost calculation is the sum of the'RAWA01' (m (M = 1, L = 5), the diagonal elements, the elements of the'RAWA01' row and'RAWA01' column (m (M = 1, L) =6) (element of 1811)), as shown in Fig. 19, the total of the material'RAWA01' can be changed (eg, 1,171,850.81 = -8,326,000,000.00/-7105).

Thereafter, the computing device that supports the material cost calculation will change the column for the'RAWA01' material (m(M=1:10,L=6)(1810)) to the same form as the column of the unit matrix. This can be reflected in the value of the related row. At this time, the value of the row of the diagonal element that has already been changed to 1 is not changed. For example, referring to FIG. 19, since the elements 1 and 6 of the item arrangement data have already been changed to 1, this is reflected from the second row of the item arrangement data (ie, the row related to the'ITEM_D01' material). In other words, the computing device supporting the material cost calculation is 1-1) a row for the'ITEM_D01' material (m(M=2,L=6:15)), 1-2) a row for the'ITEM_A01' material ( m(M=3, L=6:15)),... , 1-10)'ITEM_J01' The row for the material (m(M=10,L=6:15)) can be changed in sequence. In the process of changing the other columns of the item array data to the same form as the columns of the unit matrix, in the process of reflecting this to the value of the row for each material, the value of the row of the diagonal element that has already been changed to 1 is not changed. Again, for example, in the process of changing column 7 into a unit matrix form, this is reflected except for the second row where the diagonal element has already been changed to 1.

1-1) Change the line for the'ITEM_D01' material (m(M=2,L=6:15))

First, as shown in FIG. 19, the computing device supporting material cost calculation may change the elements (m(M=2,L=6) (1911) elements) in the row'ITEM_D01' and the column'RAWA01'. . In this case, the computing device supporting the material cost calculation uses the elements (m(M=1,L=6) in the'RAWA01' row and the'RAWA01' column), and the'ITEM_D01' row and'RAWA01' according to [Equation 1]. 'The element of the column (m (M = 2, L = 6) (element of 1911)) can be changed.

In addition, the computing device supporting material cost calculation may also change the element of another column in the row'ITEM_D01' (element of m (M=2, L=7:15)) in the direction of the arrow (right).

For example, as illustrated in FIG. 20, a computing device supporting material cost calculation may change an element (m (M = 2, L = 7) (2011)) of the row'ITEM_D01' and the column'ITEM_D01'. . At this time, the computing device supporting the material cost calculation uses the elements of the'RAWA01' row and the'ITEM_D01' column (elements of m (M = 1, L = 7)), and the'ITEM_D01' row according to [Equation 2]. And the element in the'ITEM_D01' column (the element in m (M=2,L=7) (2011)) can be changed.

In addition, as shown in FIG. 21, the computing device supporting the calculation of the material cost may change the element (m (M = 2, L = 15) (element of 2111)) in the row'ITEM_D01' and the column'ITEM_J01'. . At this time, the computing device supporting the material cost calculation uses the elements in the'RAWA01' row and the'ITEM_J01' column (elements of m (M = 1, L = 15)), and the'ITEM_D01' row according to [Equation 3]. And the element (m(M=2,L=15)(2111) in the'ITEM_J01' column) can be changed.

Thereafter, the computing device supporting the material cost calculation may change the sum of'ITEM_D01' (m(M=2,L=5) (2112)). At this time, the computing device supporting the material cost calculation uses the sum of'RAWA01' (m(M=1,L=5)), and the sum of'ITEM_D01' (m(M=2)) according to [Equation 4] ,L=5)(2112)) can be changed.

Thereafter, as in the method described with reference to FIGS. 19 to 21, the computing device supporting material cost calculation is 1-2) a row for the'ITEM_A01' material (m(M=3,L=6:15)), … , 1-10) By changing all the rows for the'ITEM_J01' material (m(M=10,L=6:15)), as shown in Fig.22, the column for the'RAWA01' material (m(M Changes to =1:10,L=6))(2211) can be completed.

2) Change the column for the'ITEM_D01' material (m(M=1:10,L=7))

First, the computing device supporting the material cost calculation is to convert the diagonal elements of the'ITEM_D01' row and the'ITEM_D01' column (elements of m (M = 2, L = 7)) into a reference value ('1'). ITEM_D01' and'ITEM_D01' columns (elements of m(M=2,L=7)) are transferred to'ITEM_D01' and'ITEM_D01' columns (elements of m(M=2,L=7)) (self It can be changed as shown in FIG. 23 by dividing it by its own value) (eg, 1=-5886.35/-5886.35) (2311 in FIG. 23). At this time, the computing device supporting the material cost calculation also includes elements in the other column of the'ITEM_D01' row located to the right of the diagonal elements (elements of m (M = 2, L = 8:15)) and the'ITEM_D01' row and It can be divided into elements in the'ITEM_D01' column (elements of m (M = 2, L = 7)) (e.g. -0.83668 = 4925/-5886.35, -0.1405 = 82.73/-5886.35) (2312, 2313 in Fig. 23) .

In addition, the computing device supporting the material cost calculation is the sum of the'ITEM_D01' (m(M=2,L=5)) and the diagonal elements of the'ITEM_D01' row and the'ITEM_D01' column (m(M=2,L =7)), the total of the'ITEM_D01' material can be changed (for example, 1,171,850.81 = -465,056,310.00/-5886.35) (2314 in Fig. 23).

The meaning of this calculation is to change the input amount of'ITEM_C01' and'ITEM_E01' required to produce all'ITEM_D01' to the input amount of'ITEM_C01' and'ITEM_E01' required for the production of one'ITEM_D01', and accordingly, all'ITEM_C01' and'ITEM_E01' It means that the total amount required to produce ITEM_D01' (elements of m (M = 2, L = 5)) is also changed to the total amount required for the production of one'ITEM_D01'.

Thereafter, the computing device supporting the material cost calculation may change the row for each material in association with the column for the material'ITEM_D01' (m(M=1:10, L=7)). That is, as in the method described with reference to FIGS. 19 to 21, the computing device supporting material cost calculation 2-1) a row for the'RAWA01' material (m(M=1,L=7:15)), 2-2) Row for material'ITEM_A01' (m(M=3,L=7:15)),... , 2-10) By changing all the rows for the'ITEM_J01' material (m(M=10,L=7:15)), the column for the'ITEM_D01' material (m(M=1:10,L=7) )) can be completed.

Thereafter, the computing device supporting the material cost calculation is 1) the column for the'RAWA01' material (m(M=1:10,L=6)(1810)), 2) the column for the'ITEM_D01' material (m( In the same way as the change of M=1:10,L=7)(1820)), the column for the'ITEM_A01' material (m(M=1:10,L=8)),... , By performing a change on the column for the'ITEM_F01' material (m(M=1:10,L=12)(1830)), as shown in FIG.24, all diagonal elements of the item arrangement data are reference values (E.g., '1'), and the remaining elements can be changed to '0'.

Change the values of elements other than diagonal elements of the item array data to 0 and reflect them to other elements of the item array data (for example, the same process as [Equation 1] to [Equation 4]). After proceeding, the meaning of changing the total amount of the item is as follows. For example, in the process of changing the 7th column related to'ITEM_D01' of FIG. 23 to the same form as the column of the identity matrix, the values of the elements (5, 7) are changed to '0' and reflect this to reflect the elements (5, 8). After changing the value of :15), the process of reflecting it in the total amount of the item'ITEM_C01' is performed. At this time, since the production amount of'ITEM_C01' produced using'ITEM_D01' has become 0, the amount of'ITEM_D01' corresponding to the reduced production amount is deducted from the total amount of item'ITEM_C01'. (That is, after subtracting element (2, 5) x 500 from element (5, 5), it is written in element (5, 5).)

The computing device that supports the calculation of material cost is the basic inventory amount for each material, material cost for each material in the material input cost array data after all diagonal elements are changed to the reference value (i.e., after the change to the unit matrix form). The sum 2411 of the amount and the processing cost amount for each material may be provided as a substantial material cost. The amount of the sum 2411 can be calculated by dividing each cost element constituting the cost, which may be different for each company or for each process. Here, the cost factor is, for example, raw material cost, raw material cost, by-product generation cost, variable material cost, fixed material cost, labor cost, variable outsourcing cost, fixed outsourcing cost, depreciation cost, variable manufacturing cost, fixed manufacturing cost, energy cost, etc. It can be subdivided, and whether at least one of them is reflected in the calculation of the material cost may be different for each company or for each process. In the case of subdividing the amount of the sum 2411, the amount is as much as the number of cost element classifications in FIGS. 18 and 24 Calculate by subdividing

In addition, since the numbers used in the sums in FIGS. 18 to 24 are all expressed as a value obtained by multiplying the actual value by 1000 for the convenience of calculation in order to reduce the difference in the number of the decimal points, the number in FIG. 24 may be divided by 1000. For example, a computing device supporting material cost calculation may provide the sum of basic stock, material cost, and processing cost (1,135.78 = 1,135,776.62/1000) of'ITEM_D01' as the actual material cost of'ITEM_D01'.

25 is a view for explaining a method of verifying a result of material cost calculation in a computing device supporting material cost calculation according to an embodiment of the present invention.

Referring to FIG. 25, a computing device supporting material cost calculation may manage a basic inventory unit price 2510, a production receipt unit price 2520, a production input unit price 2530, and a ending inventory unit price 2540, respectively. Here, the basic stock unit price 2510 may be, for example, the unit price of the stock material remaining in the last month (February), and the production and receipt unit price 2520 may be, for example, the unit price of the material stocked in the current month (March). In addition, the production input unit price 2530 may be, for example, the unit price of the material used in the current month (March), and the ending stock unit price 2540 may be, for example, the unit price of the inventory material remaining in the current month (March).

Here, the production input unit price 2530 may be a cost derived according to the cost calculation method described with reference to FIGS. 4 to 24.

On the other hand, the computing device supporting the calculation of the material cost determines whether the difference between the production input unit price 2530 and the ending stock unit price 2540 falls within a set error range, and based on the result of determining that the difference falls within the set error range. Thus, it can be verified that the unit price of the material used for manufacturing the product, that is, the production input unit price 2530 is accurately calculated.

26 is a flowchart illustrating a method of calculating a material cost of a computing device according to an embodiment of the present invention.

Referring to FIG. 26, in step S2610, the processor in the computing device may check a plurality of processes for producing a product and a pre-process relationship between the processes.

In step S2620, the processor in the computing device may check the input material input to the processes and the production material produced in the processes.

In step S2630, the processor in the computing device may calculate the material cost of the input material or the production material based on a relationship between the process in which the input material is produced and the process in which the input material is input.

At this time, the processor in the computing device determines the unit price of the input material recovered from the second process after the first process and the unit price of other input materials among a plurality of input materials of the same type that are input to the first process among the processes. It can be calculated differently.

In addition, the processor in the computing device may obtain the unit price of the production material produced in the second process after the first process among the above processes as the unit price of the second input material inputted from the second process to the first process. At this time, the processor in the computing device may calculate the unit price of the production material produced in the first process based on the unit price of the first input material input to the first process, the unit price of the second input material, and the processing cost in the first process. have. At this time, if the input material of the same type as the first input material or the second input material is detected in the inventory list, the processor in the computing device determines the unit price of the first input material or the first input material based on the unit price of the input material detected in the inventory list. 2 The unit price of input material can be adjusted.

In step S2640, the processor in the computing device may provide the material cost to calculate the manufacturing cost of the product.

Meanwhile, before calculating the material cost, the processor in the computing device may configure the relationship between the processes as process arrangement data based on the input material of the processes and the production material. Thereafter, the processor in the computing device may check cyclic processes in which the input material and the production material have a cyclic relationship among the processes, based on the process arrangement data. In this case, the processor in the computing device may search for a start process and an end process of cyclic processes having a cyclic relationship based on the process pre-post relationship and process arrangement data. The processor in the computing device may identify processes between the start process and the end process among the processes as cyclic processes based on a relationship before and after the process.

The processor in the computing device may calculate the unit cost of input material input to cyclic processes having a cyclic relation based on the cyclic relation.

When calculating the unit price of the input material, the processor in the computing device checks the production amount, input amount, basic inventory quantity, and material conversion performance quantity of each of the production material and input material of the circulating processes, and You can check the basic stock amount and processing cost amount for each material. The processor in the computing device may construct material input cost arrangement data based on the relationship between the production amount, input amount, basic stock quantity, material conversion performance quantity, basic stock amount, processing cost amount for each material, and the relationship between the production material and input material of the circulating processes. . Here, the material input cost arrangement data may include item arrangement data, which is a square matrix in which the relationship between the production material of the circulating processes and the input material and the amount of production of the production material according to the input material of the circulating processes are displayed.

At this time, in order to change the diagonal elements of the item arrangement data to a reference value (e.g., '1'), the processor in the computing device is based on the relationship between the production material and the input material of the circulating processes, according to the input material of the circulating processes. You can change the amount of production of the production material Thereafter, the processor in the computing device may change the sum of the basic inventory amount and the processing cost amount for each material in the material input cost arrangement data based on a change in the production amount of the material produced according to the input material of the circulating processes.

The processor in the computing device may perform, for example, a process of changing the item arrangement data in the material input cost arrangement data of FIG. 18 into the item arrangement data in the material input cost arrangement data of FIG. 24, that is, in the form of a unit matrix. In the above process, the processor in the computing device may modify the total amount of each item of the material input cost arrangement data to reflect this.

The processor in the computing device is a process of changing the item array data into the form of an identity matrix, and can perform a process of changing each column from the leftmost column of the item array data to the right direction into each column form of the identity matrix. have.

Briefly explaining the entire process, first, the processor in the computing device changes the value of the diagonal element to 1 in the item array data and reflects it to the total amount of other elements and items in the item array data. First, in the first column, a process of changing the value of the remaining element to 0, a process of reflecting it to other elements of the item array data, and a process of reflecting it to the total amount of items are performed. Third, the processor in the computing device sequentially performs the process of changing the value of the remaining elements other than the diagonal elements in each column to 0, the process of reflecting it to other elements of the item array data, and the process of reflecting it to the total amount of items. Perform on each column.

The processor in the computing device uses the sum of the basic inventory amount and the processing cost amount for each material in the material input cost array data as the material cost after all diagonal elements of the item array data are changed to the reference value (i.e., after the unit matrix form is changed). Can provide.

In the specification of the present invention (especially in the claims), the use of the term "above" and the reference term similar thereto may correspond to both the singular and the plural. In addition, when a range is described in the present invention, the invention to which an individual value falling within the range is applied (unless otherwise stated), and each individual value constituting the range is described in the detailed description of the invention. Same as.

If there is no explicit order or contradictory description of the steps constituting the method according to the present invention, the steps may be performed in a suitable order. The present invention is not necessarily limited according to the order of description of the steps. The use of all examples or illustrative terms (for example, etc.) in the present invention is merely for describing the present invention in detail, and the scope of the present invention is limited by the above examples or illustrative terms unless limited by the claims. It does not become. In addition, those skilled in the art can recognize that various modifications, combinations, and changes may be configured according to design conditions and factors within the scope of the appended claims or their equivalents.

Accordingly, the spirit of the present invention is limited to the above-described embodiments and should not be defined, and all ranges equivalent to or equivalently changed from the claims to be described later as well as the claims to be described later are the scope of the spirit of the present invention. It will be said to belong to.

100: product management system
110: terminal
120: server
130: network

Claims (18)

A step of checking, by a processor, a plurality of processes for producing a product and a relationship between the processes before and after the process;
Checking, by the processor, an input material input to the processes and a production material produced in the processes;
Checking, by the processor, circulating processes in which the input material and the production material have a circulation relationship among the processes;
The processor, based on the preceding relationship between the process in which the input material was produced and the process in which the input material is input, and item arrangement data in the circulation process, the input material or the current period of the production material related to each process of the circulation process. In the step of calculating the material cost for, the item arrangement data is a square matrix in which the production material and input material for each process, which are the circular processes, are indexed as an array, and the amount of production material produced according to the input material of the circular processes is displayed. ego; And
The processor comprising the step of providing the material cost for the current period to calculate the manufacturing cost for the current period of the product,
A method of calculating the material cost of a computing device. The method of claim 1,
The step of calculating the material cost,
The processor calculates the unit price of the input material recovered from the second process after the first process and other input materials differently among a plurality of input materials of the same type input to the first process among the processes. Including the step of,
A method of calculating the material cost of a computing device. The method of claim 1,
The step of calculating the material cost,
Obtaining, by the processor, a unit price of a production material produced in a second process after the first process among the processes as a unit price of a second input material input to the first process from the second process; And
The processor calculates the unit price of the production material produced in the first process based on the unit price of the first input material input to the first process, the unit price of the second input material, and the processing cost in the first process. Including the step of,
A method of calculating the material cost of a computing device. The method of claim 3,
The step of calculating the unit price of the production material produced in the first process,
When the input material of the same type as the first input material or the second input material is detected in the inventory list, the unit price of the first input material or the second input material based on the unit price of the input material detected in the inventory list Including the step of adjusting the unit price of,
A method of calculating the material cost of a computing device. The method of claim 1,
The step of checking the circulation processes,
Setting each process as an index of a row and a column of process arrangement data in an order of each process;
Flagging an element of the process arrangement data corresponding to a column corresponding to a process in which a first input material was produced and a row corresponding to a process using the first input material; And
Including the step of searching for an element present on the diagonal upper side of the process arrangement data based on the flag and searching for a start process and an end process of the cyclic process,
A method of calculating the material cost of a computing device. The method of claim 5,
The step of searching for the start process and the end process of the circulation process,
The processor searches for elements while increasing a row index in a direction from an upper right to a lower left of the process array data and decreasing a column index, and confirms a process corresponding to the row of the element for which the flag was first retrieved as the starting process,
Searching for elements while decreasing a row index from a lower right to an upper left of the process arrangement data and increasing a column index to confirm a process corresponding to the column of the element for which the flag was first searched as the end process; And
The processor comprising the step of identifying processes between the start process and the end process among the processes as the cyclic processes based on the relationship between the process precedence and after the process,
A method of calculating the material cost of a computing device. The method of claim 1,
The step of calculating the material cost,
The processor, based on the circulation relationship, including the step of calculating the unit cost of the input material input to the circulation processes having the circulation relationship,
The step of calculating the unit price of the input material,
Checking, by the processor, a production amount, an input amount, a basic stock quantity, and a material conversion performance quantity of each of the production materials and input materials of the circulation processes;
Checking, by the processor, a basic stock amount and a processing cost amount for each material of the production material and the input material of the circulating processes; And
The processor arranges the material input cost based on the production amount, the input amount, the basic stock quantity, the material conversion performance quantity, the basic stock price, the processing cost amount for each material, and the relationship between the production material and the input material of the circulation processes. Comprising the step of configuring data as the item arrangement data,
A method of calculating the material cost of a computing device. The method of claim 7,
The step of calculating the unit price of the input material,
The processor, in order to change the diagonal elements of the item arrangement data to a reference value, changes the production amount of the production material according to the input material of the circulating processes in the item arrangement data based on the relationship between the production material and the input material of the circulating processes. The step of doing; And
The processor comprising the step of changing the sum of the basic stock amount and the processing cost amount for each material in the material input cost arrangement data based on a change in the production amount of the material to be produced according to the input material of the circulating processes,
A method of calculating the material cost of a computing device. The method of claim 8,
The step of providing the material cost,
After the processor has changed all diagonal elements of the item array data to a reference value,
Including the step of providing the sum of the basic stock amount and the processing cost amount for each material as the material cost in the material input cost arrangement data,
A method of calculating the material cost of a computing device. Processor; And
And a memory that is operatively connected to the processor and stores at least one code executed by the processor, and temporarily stores data configured in a process of executing the code,
When the memory is executed through the processor, the processor checks a plurality of processes for producing a product and a relationship between the processes before and after the process, and checks the input material input to the processes and the production material produced in the processes. And
Among the processes, the circulation processes in which the input material and the production material have a circulation relationship are identified, and the relationship between the process in which the input material is produced in the circulation process and the process in which the input material is input, and item arrangement data Thus, the material cost for the current period of the input material or the production material related to each process of the circulation process is calculated, and the item arrangement data is the production material and input material for each process, which are the circulation processes, as an index of the array. It is a square matrix in which the amount of production material produced according to the input material of the circular processes is displayed,
Storing code that causes to provide the material cost for the current period to calculate the manufacturing cost for the current period of the product,
A computing device that supports material costing. The method of claim 10,
The memory causes the processor,
A code that causes the unit price of the input material recovered from the second process after the first process to be calculated differently from the unit price of other input materials among a plurality of input materials of the same type that are input to the first process among the processes. To save,
A computing device that supports material costing. The method of claim 10,
The memory causes the processor,
Of the above processes, a unit price of the production material produced in the second process after the first process is obtained as the unit price of the second input material input to the first process from the second process,
A code that causes the unit price of the production material produced in the first process to be calculated based on the unit price of the first input material input to the first process, the unit price of the second input material, and the processing cost in the first process To save,
A computing device that supports material costing. The method of claim 12,
The memory causes the processor,
When the input material of the same type as the first input material or the second input material is detected in the inventory list, the unit price of the first input material or the second input material based on the unit price of the input material detected in the inventory list To store the code that causes the unit price to be adjusted,
A computing device that supports material costing. The method of claim 10,
The memory causes the processor,
Each process is set as the index of the row and column of the process array data in the order of each process,
Flags are displayed on the elements of the process arrangement data corresponding to the column corresponding to the process in which the first input material was produced and the row corresponding to the process using the first input material,
Storing a code that searches for an element present on the diagonal upper side of the process arrangement data based on the flag and causes searching for a start process and an end process of the cyclic process,
A computing device that supports material costing. The method of claim 14,
The memory causes the processor,
By searching for elements while increasing the row index from the upper right to the lower left of the process array data and decreasing the column index, a process corresponding to the row of the element for which the flag was first searched is confirmed as the starting process,
A process corresponding to the column of the element for which the flag was first searched is confirmed as the end process by searching for elements while decreasing the row index from the lower right to the upper left of the process array data and increasing the column index,
Storing a code that causes the processes between the start process and the end process among the processes to be identified as the cyclic processes based on the process precedence relationship,
A computing device that supports material costing. The method of claim 10,
The memory causes the processor,
Check the production amount, input amount, basic stock quantity, and material conversion performance quantity of each of the production materials and input materials of the circulation processes, and check the basic stock amount and processing cost amount for each material produced and input materials of the circulation processes,
Based on the production amount, the input amount, the basic stock quantity, the material conversion performance quantity, the basic stock price, the processing cost amount for each material, and the material input cost arrangement data based on the relationship between the production material and the input material of the circulation processes, the item Store the code that causes it to be constructed as array data,
The memory temporarily stores the material input cost arrangement data,
A computing device that supports material costing. The method of claim 16,
The memory causes the processor,
In order to change the diagonal elements of the item arrangement data to a reference value, on the basis of the relationship between the production material and the input material of the circulation processes, change the production amount of the production material according to the input material of the circulation processes in the item arrangement data,
Storing a code that causes the sum of the basic stock amount and the processing cost amount for each material to be changed in the material input cost arrangement data based on a change in the amount of production of the material to be produced according to the input material of the circulating processes,
A computing device that supports material costing. The method of claim 17,
The memory causes the processor,
After all diagonal elements of the item arrangement data are changed to a reference value, storing a code that causes the sum of the basic stock amount and the processing cost amount for each material to be provided as the material cost in the material input cost arrangement data,
A computing device that supports material costing.

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