KR20080024848A - Method and apparatus for cost calculation based on activity cost - Google Patents

Abstract

A method and a device for calculating the cost based on the activity cost are provided to calculate the prime cost of each state of products and calculate the prime cost correctly by applying cost variance information based on a cost factor when the prime cost is calculated. An information receiving module(20) receives a master cost and state information of at least one product, a wedge of at least one worker, activity information needed for processing the product, a prime cost factor of each activity information, and a manufacturing expense for each activity information. A first prime cost calculating module(30) calculates the prime cost of each first activity based on the wedge and the activity information. A second prime cost calculating module(40) calculates the prime cost of each second activity of the product based on the prime cost of each first activity and the prime cost factor. A third prime cost calculating module(50) calculates the prime cost of each third activity based on the manufacturing expense and the activity information. A fourth prime cost calculating module(60) calculates the prime cost of each fourth activity based on the prime cost of each third activity and the prime cost factor.

Description

Method and apparatus for cost calculation based on activity cost

The detailed description of each drawing is provided in order to provide a thorough understanding of the drawings cited in the detailed description of the invention.

1 shows a block diagram of a costing device according to an embodiment of the invention.

2 is a flowchart of a cost calculation method according to an embodiment of the present invention.

3 is a table for explaining a process of obtaining a cost for each first process activity according to an embodiment of the present invention.

4 is a table for explaining a process of obtaining a cost for each second process activity according to an embodiment of the present invention.

5 is a network system having a cost calculation apparatus according to an embodiment of the present invention.

6 illustrates labor cost activity distribution and manufacturing expense activity distribution in a platform representing a cost calculation result according to an embodiment of the present invention.

FIG. 7 shows the quantity of products by activity in the platform representing the cost calculation result according to the embodiment of the present invention.

8 illustrates a material non-distribution amount of the platform showing the result of cost calculation according to an embodiment of the present invention.

Figure 9 shows the product processing cost allocation amount by activity of the platform showing the cost calculation results according to an embodiment of the present invention.

The present invention relates to a cost calculation method and a cost calculation device, and more particularly, to a method for calculating cost for each product based on activity costs, a recording medium recording a program for performing the method, and an apparatus thereof. will be.

In general, cost accounting refers to the monetary measure of the economic resources consumed to produce a product.

The purpose of cost calculation is to determine the selling price and to improve the efficiency of management. Unlike the past, many companies today consider the direct costs as well as the direct costs that are obviously used for individual products such as raw material costs. We are trying to calculate the cost.

The overhead costs are the costs of which it is unclear which products are used to make such as labor costs, manufacturing costs, etc., and the manager can specifically identify the products incurred by the overhead costs and reduce the production cost of the products.

In particular, ABC (activity based costing), one of the cost calculation methods, is a cost calculation method that divides a company's function into various activities for more accurate cost calculation and aggregates costs using the activities as basic cost targets.

The cost of each of these activities can be more accurately calculated by cost allocation based on cost drivers.

However, the ABC may be difficult to calculate activity costs for each state of a product (for example, a finished product, a work in progress, a defective product, or a prototype), and the cost information may be simply determined by applying a cost driver. It may be.

Therefore, the technical problem to be achieved by the present invention is to provide a cost calculation method and a cost calculation device that can calculate the activity costs for each state of the product.

In addition, another technical problem to be achieved by the present invention is to provide a cost calculation method and a cost calculation apparatus that can calculate the more accurate cost by applying the cost movement information based on the cost driver in the cost calculation.

The cost calculation method for achieving the technical problem comprises the steps of receiving a material cost for at least one product by the server through a user computer input device; Receiving information on the state of the at least one product through the input device; Receiving labor costs for at least one employee through the input device; Receiving cost activity information for each of the process activity information and the process activity information required to process the at least one product through the input device; Calculating a cost per first process activity based on the labor cost and the process activity information; And calculating a cost per second process activity for each state of the at least one product based on the cost per first process activity and the cost driver.

The cost calculation method may include receiving manufacturing costs for each of the process activity information through the input device; Calculating a cost per third process activity based on the manufacturing cost and the process activity information; And calculating a cost per fourth process activity for each state of the at least one product based on the cost per third process activity and the cost driver.

The information on the state of the product includes at least one of information on the finished product, work in process, defective product, or prototype.

The process activity information includes at least one of process activities, process activity ratios, or sequences of process activities required for completion of the at least one product.

The step of calculating the cost per first process activity includes calculating the process activity cost per process activity for the at least one product based on the labor cost and the ratio of process activity.

The calculating of the cost per second process activity may include calculating cost activity information for each state of the product based on information on the state of the product and the cost driver; And calculating a cost for each second process activity based on the cost for each first process activity and the cost activity information.

Computing the cost per third process activity includes calculating the process activity cost for each of the at least one product based on the manufacturing cost and the process activity ratio.

The step of calculating costs for each fourth process activity may include calculating cost activity information for each state of the product based on the information on the state of the product and the cost driver; And calculating the cost per fourth process activity based on the cost per third process activity and the cost activity information.

The cost calculation method may include the material cost, the information on the state of the product, the labor cost, the process activity information, the cost driver, the manufacturing cost, the cost by the first process activity, the cost by the second process activity, and the first And displaying at least one of costs per process activity and costs per second process activity on a display device connected to the user computer.

The cost calculation device for achieving the technical problem is a material cost for at least one product, information on the state of the at least one product, labor costs for at least one employee, process activity information required to process the at least one product And an information receiving module for receiving a cost driver for each of the process activity information. A first cost calculation module for calculating a cost for each first process activity based on the labor cost and the process activity information; And a second cost calculation module for calculating a cost per second process activity for each state of the at least one product based on the cost per first process activity and the cost driver.

The information receiving module further receives a manufacturing cost for each process activity information, and the cost calculating device, a third cost calculation module for calculating the cost per third process activity based on the manufacturing cost and the process activity information ; And a fourth cost calculation module for calculating a cost per fourth process activity for each state of the at least one product based on the cost per third process activity and the cost driver.

The information on the state of the product is information including at least any one of information on a finished product, a work in progress, a defective product, or a prototype.

The process activity information includes at least one of process activities, process activity ratios, or sequences of process activities required for completion of the at least one product.

The first cost calculation module calculates process activity costs by process activity for the at least one product based on the labor cost and the process activity ratio.

The second cost calculation module includes: a cost operation information calculation module that calculates cost information for each state of the product based on the information on the state of the product and the cost driver; And an activity cost calculation module that calculates the cost for each second process activity based on the cost for each first process activity and the cost activity information.

The third cost calculation module calculates process activity costs for each of the at least one product based on the manufacturing cost and the process activity ratio.

The fourth cost calculation module includes: a cost operation information calculation module configured to calculate cost information for each state of the product based on the information on the state of the product and the cost driver; And an activity cost calculation module that calculates the cost per fourth process activity based on the cost per third process activity and the cost activity information.

In order to fully understand the present invention, the operational advantages of the present invention, and the objects achieved by the practice of the present invention, reference should be made to the accompanying drawings which illustrate preferred embodiments of the present invention and the contents described in the accompanying drawings. Hereinafter, exemplary embodiments of the present invention will be described in detail with reference to the accompanying drawings. Like reference numerals in the drawings denote like elements.

1 is a block diagram of a cost calculation apparatus according to an embodiment of the present invention, Figure 2 is a flowchart of a cost calculation method according to an embodiment of the present invention. 3 and 4 are tables for explaining a process of obtaining costs by first process activity and costs by second process activity according to an embodiment of the present invention.

The cost calculator 10 may refer to a general PC, a server, or a computer system, and may be implemented as hardware (H / W), software (S / W), or a combination of hardware and software.

1 to 4, the cost calculation apparatus 10 includes an information receiving module 20, a first cost calculation module 30, a second cost calculation module 40, a third cost calculation module 50, And a fourth cost calculation module 60 and a display module 70.

The information receiving module 20 is a material cost for at least one product, information on the state of the at least one product, labor costs for at least one employee, through a user computer input device (eg, keyboard, mouse, etc.) Process activity information necessary for processing at least one product, cost drivers for each of the process activity information, and manufacturing cost for each of the process activity information are received through a communication network (S101 to S108).

The information on the state of the product may include at least one of information on the finished product, work in process, defective product, or prototype.

The finished product means a finished product free of defects, and the work in progress refers to a product that is still in production.

In addition, the defective product means a product having a defect in the product, and the prototype represents a product made for a test and mainly provided as a sample to another company.

The process activity information may include at least one of process activities, process activity ratios, or sequences of process activities required to complete the at least one product.

The process activities are the activities required to manufacture the product. For example, when manufacturing a screw 10 inches, the process activity may be preparation, polishing, repair, and finishing, which process may, of course, vary with product and work standards.

The process activity rate is the proportion of each activity in completing the product. For example, when manufacturing a screw 10 inches, the process activity rate may be set to 10% preparation, 20% polishing, 30% repair, and 40% finishing, and the process activity rate may be used to monitor the process activity of the operator. It can be set through.

The sequence of process activities is the sequence of time series process activities required to complete the product. For example, when manufacturing a screw 10 inches, the sequence of process activities can be preparation → polishing → repair → finish.

The cost driver is a unique allocation standard for each process activity. For example, the cost driver of each of the preparatory activity and the polishing activity may be a working time, and the cost driver of each of the repair and the finishing may be the number of operations.

The manufacturing cost may be an electric bill or a water bill used to make a product as a deduction triangular ratio other than material costs and labor costs.

The first cost calculation module 30 calculates a cost for each first process activity based on the labor cost and the process activity information (S109).

For example, in the production of a 10-inch screw in FIG. 3, if the labor cost of "Kim Chul-soo" is 1000 won and the process activity and the process activity ratio are 10% preparation, 20% polishing, 30% repair, and 40% finishing, the first cost The calculation module 30 calculates activity costs (preparation -100 won, polishing -200 won, repair -300 won, and finish -400 won) for each ratio of the process activity.

In addition, if the labor cost of "Lee Ho Nam" is 1000 won and the process activity and process activity ratio is 20% preparation, 10% polishing, 40% repair, and 30% finishing, the first cost calculation module 30 is the ratio of the process activity, respectively. Calculate the cost of each activity (Ready-200, Polishing-100, Repair-400, and Finish-300).

The first cost calculation module 30 calculates the cost for each first process activity by adding activity costs for each process activity ratio of each of the workers (Kim Chul-soo and Lee Ho-nam) for each process activity.

That is, in the above example, the cost per first process activity may be prepared-300 won, polished-300 won, repaired-700 won, and finished-700 won.

The second cost calculation module 40 calculates a cost per second process activity for each state of the at least one product based on the cost per first process activity and the cost driver (S111).

The second cost calculation module 40 includes a first cost movement information calculation module 42 and a first activity cost calculation module 44.

The first cost movement information calculating module 42 calculates cost movement information for each state of the product based on the information on the state of the product and the cost driver.

For example, in FIG. 4, cost operation information a ₁ ,..., A ₄ , c ₁ ,..., C ₄ , e ₁ , ..., e ₄ , and g ₁ , ..., g ₄ ,) are information obtained by the quantity of the state of each product of each activity and the cost driver of each of the activities. Determined by

For example, the cost operation information a1 is determined by 70: 50 = 85 * 3: a1, and "a1" is 181.14 won.

The first activity cost calculation module 44 calculates the cost per second process activity based on the cost per first process activity and the cost activity information.

For example, in FIG. 4, the costs by the second process activities (b ₁ ,..., B ₄ , d ₁ ,..., D ₄ , f ₁ , ..., f ₄ , and h ₁ , ..., h ₄ ,) are information obtained by the cost of the first process activity of each of the activities and the cost activity information of the status of each product of the activity. , Is determined by the following equation (2).

For example, the cost _per second process activity b ₁ is determined by 300 * a ₁ / (a ₁ + a ₂ + a ₃ + a ₄ ), where “b ₁ ” is 214.08 won.

Each of "x1, x3, x5, and x7" represents the sum of cost activity information for each process activity, and each of "x2, x4, x6, and x8" represents the cost for each second activity for each process activity.

The third cost calculation module 50 calculates a cost per third process activity based on the manufacturing cost and the process activity information (S113).

The third process activity cost calculation method of the third cost calculation module 50 has a difference in calculating the cost per process activity based on the manufacturing cost instead of labor costs, the calculation is processed in the first cost calculation module 30 Same as the process.

 The fourth cost calculation module 60 calculates a cost per fourth process activity for each state of the at least one product based on the cost per third process activity and the cost driver (S115).

The fourth cost calculation module 60 includes a second cost movement information calculation module 62 and a second activity cost calculation module 64.

The second cost operation information calculating module 62 calculates cost operation information for calculating cost operation information for each state of the product based on the information on the state of the product and the cost driver.

The cost information calculation method of the second cost information calculation module 62 has a difference in calculating costs for each process activity based on manufacturing costs instead of labor costs, and is processed by the first cost information calculation module 42. Same or similar to the calculation process.

The second activity cost calculation module 64 calculates the cost per fourth process activity based on the cost per third process activity and the cost activity information.

The cost activity information calculation method of the second activity cost calculation module 64 has a difference in calculating costs for each process activity based on manufacturing expenses instead of labor costs, and is calculated by the first activity cost calculation module 44. Is the same as or similar to

The display module 70 may include material costs for the at least one product, information about the state of the at least one product, labor costs for at least one employee, process activity information required for processing the at least one product, and the process. Cost drivers for each activity information, manufacturing costs for each of the process activity information, costs by the first process activity, costs by the second process activity, costs by the third process activity, and costs by the fourth process activity. At least one of them is displayed (S117).

Each module 20, 30, 40, 50, and 60 may be implemented in H / W and / or S / W.

5 is a network system having a cost calculation apparatus according to an embodiment of the present invention. Referring to FIG. 5, the network system 100 includes a plurality of users' computers 101 to 103, an internet network 110, and a cost calculation server 120.

Each of the computers 101 to 103 may be a personal computer (PC) and may be a multimedia device capable of internet communication (eg, a personal digital assistant (PDA) or a cellular phone).

The Internet network 110 connects the computers 101 to 103 with the cost calculation server 120 and uses the data communication method such as Ethernet interface protocol, IEEE802, Bluetooth, Zigbee protocol, or USB interface protocol. ) And the cost calculation server 120 may be connected.

The cost calculation server 120 is a server provided with the cost calculation device 10 of FIG. 1, material costs inputted through the computers 101 to 103, information on product status, labor costs, process activity information, and the like. Based on the cost drivers for each of the process activity information and the manufacturing cost for each of the process activity information, cost information for each activity of the product is calculated and transmitted to the computers 101 to 103.

That is, the user may be provided with cost information of the cost calculation server 120 conveniently through the Internet network 110 without separately provided with a cost calculation device (10 of FIG. 1).

6 shows labor cost activity distribution and manufacturing expense activity distribution in the platform representing the cost calculation result. Referring to FIG. 6, FIG. 6 (a) is a platform representing the distribution of labor costs activities. The name and total salary of each employee are output through an output column (or window) of “201”, The distribution ratio and amount of employees by activity are output through the output column of "203".

(b) is a platform indicating the distribution of manufacturing expenses activity, the item and the total amount of the manufacturing expenses are output through the output column of "205", the distribution ratio and the amount of manufacturing expenses according to the total amount is output through the output field of "207".

7 to 9 each show a product quantity by activity, a material cost allocation amount, and a product processing cost allocation amount by activity in the platform representing the cost calculation result. Referring to FIGS. 7 to 9, the cost drivers for each activity and the reference values of the cost drivers are output through an output field of "209", and the quantity for each state of each product is output through an output field of "211". .

The item of material and the item of the product to which the material is distributed are output through an output column of "213", and the sum of the material cost and the material cost required for each state of the product is output through an output column of "215".

The product name of each product, the state of the product, and the amount of money are output through an output field of "217", and activity costs for each state of each product are output through an output field of "218".

The amount may be labor costs or manufacturing costs, and if the amount is labor costs, the activity costs for each product state correspond to the costs per second process activity calculated in the second cost calculation module 40.

Alternatively, when the amount is a manufacturing cost, the activity cost for each state of the product corresponds to the cost per fourth process activity calculated in the fourth cost calculation module 60.

In other words, each of the second cost calculation module 40 and the fourth cost calculation module 60 is more realistic by calculating the cost activity activity cost of each product by using cost information rather than simply through cost drivers. Costs can be calculated and users can maximize management efficiency by developing management plans based on activity costs distributed by product.

6 to 9 are various examples of the Grapic User Interface (GUI).

The invention can also be embodied as computer readable code on a computer readable recording medium. The computer-readable recording medium includes all kinds of recording devices in which data that can be read by a computer system is stored.

Examples of computer-readable recording media include ROM, RAM, CD-ROM, magnetic tape, floppy disk, optical data storage device, and the like. The program code for performing the cost calculation method according to the present invention may be a carrier wave ( For example, transmission via the Internet).

The computer readable recording medium can also be distributed over network coupled computer systems so that the computer readable code is stored and executed in a distributed fashion. And functional programs, codes and code segments for implementing the present invention can be easily inferred by programmers in the art to which the present invention belongs.

Although the present invention has been described with reference to one embodiment shown in the drawings, this is merely exemplary, and those skilled in the art will understand that various modifications and equivalent other embodiments are possible therefrom. Therefore, the true technical protection scope of the present invention will be defined by the technical spirit of the appended claims.

As described above, the cost calculation method and the cost calculation device based on the activity cost according to the present invention can calculate a more accurate cost by calculating the process activity costs for each product state using cost movement and cost movement information.

The cost calculation method and the cost calculation device based on the activity cost according to the present invention can maximize the profits of the enterprise producing a small quantity of multi-products by presenting the activity-based costs for each of the products in detail.

The cost calculation method and the cost calculation device based on the activity cost according to the present invention have the effect of calculating the estimated estimate cost for the new product as well as the existing product.

Cost calculation method and cost calculation device based on the activity cost according to the present invention has an effect that can help the management of personnel personnel by presenting labor ratio by product compared to the previous month.

The cost calculation method and the cost calculation device based on the activity cost according to the present invention calculate the process unit price for each process, so that the user can determine whether to outsource the order after comparing the process unit price with the outsourcing unit price.

The cost calculation method and cost calculation device based on the activity cost according to the present invention provides cost information for each process activity, material cost, labor cost, and manufacturing cost to provide cost reduction information for each process activity and information necessary for corporate management planning. Can provide.

Claims (21)

Receiving, via the user computer input device, the material cost for the at least one product; Receiving information on the state of the at least one product through the input device; Receiving labor costs for at least one employee through the input device; Receiving cost activity information for each of the process activity information and the process activity information required to process the at least one product through the input device; Calculating a cost per first process activity based on the labor cost and the process activity information; And And calculating a cost per second process activity for each state of the at least one product based on the cost per first activity and the cost driver. The method of claim 1, wherein the cost calculation method comprises: receiving manufacturing expenses for each of the process activity information through the input device; Calculating a cost per third process activity based on the manufacturing cost and the process activity information; And And calculating a cost per fourth process activity for each state of the at least one product based on the cost per third process activity and the cost driver. The method of claim 1, wherein the information about the state of the product is information including at least one of information about a finished product, a work in progress, a defective product, or a prototype. The method of claim 1, wherein the process activity information is And at least one of process activities, process activity ratios, or sequences of process activities required to complete the at least one product. The method of claim 2, wherein the process activity information is And at least one of process activities, process activity ratios, or sequences of process activities required to complete the at least one product. The method of claim 4, wherein the calculating of the cost per first process activity comprises Calculating process activity costs by process activity for the at least one product based on the labor costs and the process activity ratios. The method of claim 1 or 2, wherein the calculating of the cost per second process activity comprises Calculating cost-performance information for each of the products based on the information on the status of the products and the cost drivers; And And calculating a cost per second process activity based on the cost per first process activity and the cost activity information. The method of claim 5, wherein the calculating of each third process activity comprises: Calculating process activity costs for each of said at least one product based on said manufacturing cost and said process activity ratio. The method of claim 2, wherein the calculating of the cost per fourth process activity comprises Calculating cost movement information for each state of the product based on the information on the state of the product and the cost driver; And And calculating a cost per fourth process activity based on the cost per third process activity and the cost activity information. The method of claim 1, wherein the cost calculation method is At least one of the material cost, the information on the state of the product, the labor cost, the process activity information, the cost driver, the cost per first process activity, and the cost per second process activity are connected to the user computer. A method of calculating costs further comprising the step of displaying on a display device. The method of claim 2, wherein the cost calculation method The material cost, the information on the state of the product, the labor cost, the process activity information, the cost driver, the manufacturing cost, the cost by the first process activity, the cost by the second process activity, the cost by the first process activity And displaying at least one of the costs per second process activity on a display device connected to the user computer. A recording medium having recorded thereon a program for performing the method according to any one of claims 1 to 10. Material costs for at least one product, information about the state of the at least one product, labor costs for at least one employee, process activity information required to process the at least one product, and cost drivers for each of the process activity information Information receiving module for receiving; A first cost calculation module for calculating a cost for each first process activity based on the labor cost and the process activity information; And And a second cost calculation module for calculating a cost per second process activity for each state of the at least one product based on the cost per first activity and the cost driver. The method of claim 13, wherein the information receiving module further receives a manufacturing cost for each of the process activity information, the cost calculation device, A third cost calculation module for calculating a cost per third process activity based on the manufacturing cost and the process activity information; And And a fourth cost calculation module for calculating a cost per fourth process activity for each state of the at least one product based on the third cost activity and the cost driver. The apparatus of claim 13 or 14, wherein the information about the state of the product is information including at least one of information about a finished product, a work in progress, a defective product, or a prototype. The method of claim 13, wherein the process activity information is And at least one of the process activities, process activity ratios, or sequences of process activities required to complete the at least one product. The method of claim 14, wherein the process activity information is And at least one of the process activities, process activity ratios, or sequences of process activities required to complete the at least one product. 18. The method of claim 16 or 17, wherein the first cost calculation module is Costing device for calculating the process activity costs for each of the at least one product based on the labor costs and the process activity ratio. 15. The method of claim 13 or 14, wherein the second cost calculation module is A cost operation information calculating module that calculates cost operation information for each state of the product based on the information on the state of the product and the cost driver; And And an activity cost calculation module for calculating the cost for each second process activity based on the cost for each first process activity and the cost activity information. 18. The system of claim 17, wherein the third cost calculation module is Costing device for calculating the process activity costs for each of the at least one product based on the manufacturing cost and the ratio of the process activity. 15. The method of claim 14 wherein the fourth cost calculation module is A cost operation information calculating module that calculates cost operation information for each state of the product based on the information on the state of the product and the cost driver; And And an activity cost calculation module for calculating the cost per fourth process activity based on the cost per third process activity and the cost activity information.

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