WO2017077920A1 - 管理支援装置および管理支援方法 - Google Patents
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Definitions
- the present invention relates to data processing technology, and more particularly to a management support apparatus and a management support method.
- the present inventor has proposed a method of recording real transactions by applying an exchange algebra (see, for example, Non-Patent Document 1).
- the present inventor has come up with the idea that an integrated information management system for various events can be constructed by recording events such as manufacturing and service production as transaction information based on double-entry bookkeeping descriptions using exchange algebra.
- the present invention has been made in view of the above problems, and its main purpose is to provide a technology that supports integrated information management regarding various events such as manufacturing and service production.
- a management support apparatus receives event information including the number of input elements that constitute an event that occurs in a predetermined organization and the number of output elements that constitute the event.
- Transaction information expressed by applying an exchange algebra according to the event information received by the event reception unit and the event reception unit, the input element as a credit item, the quantity in the unit of measurement of the input element, and output
- a transaction recording unit that records transaction information based on double-entry bookkeeping description that uses the element as a debit item and the quantity in the unit of measurement of the output element, and manages the organization by multiple types of methods according to the transaction information recorded by the transaction recording unit
- An information generation unit that generates a plurality of types of support information for support.
- Another aspect of the present invention is a management support method.
- event information including the quantity of input elements constituting an event occurring in a predetermined organization and the quantity of output elements constituting the event is received, and exchange is performed according to the event information accepted in the accepting step.
- Dual-entry bookkeeping description which is transaction information expressed by applying algebra, showing the input element as a credit item and its quantity in the unit of measurement of the input element, and the output element as a debit item and showing the quantity as the unit of measure of the output element
- the computer executes the steps of recording transaction information according to the method, and generating a plurality of types of support information for supporting the management of the organization by a plurality of types of methods according to the transaction information recorded in the recording step .
- Still another aspect of the present invention is also a management support method.
- This method is based on event information indicating (1) raw materials, labor, energy, equipment input, (2) production, by-products, service production, etc. Assuming multiple scenarios such as investment), environmental constraints, etc., evaluate production technologies (capital investments, etc.) and plans using axes such as price unit, substance unit, and waste evaluation.
- FIG. 1 It is a figure which shows the example of a sales slip. It is a block diagram which shows the function structure of the data editing apparatus of the base technology 2. It is a figure which shows an example of the user code for operating accounting type data. It is a figure which shows the execution code corresponding to the user code of FIG. It is a figure which shows the execution code corresponding to the user code of FIG. It is a figure which shows an example of the user code for operating record type data. It is a figure which shows the execution code corresponding to the user code of FIG. It is a figure which shows the execution code corresponding to the user code of FIG. It is a flowchart which shows operation
- FIG. 1 It is a figure which shows the structure of the enterprise system of embodiment. It is a block diagram which shows the function structure of the management assistance apparatus of FIG. It is a figure which shows typically the process which manufactures a painted product. It is a figure which shows the table representation example of multi-entry bookkeeping. It is a figure which shows the table representation example of multi-entry bookkeeping. It is a figure which shows the example of BOM. It is a figure which shows the example of service flow information.
- Multi-category numeric type (hereinafter also referred to as “accounting data”) A combination of a data value and a data attribute (hereinafter also referred to as “base”), a numerical value is used as the data value, and a name, unit, time, and subject are used as the data attribute. For example, 40 ⁇ cash, yen> +30 ⁇ mandarin orange, pieces>.
- Multi-category mixed type (hereinafter also referred to as “record type data”) It is a combination of a data value and a base, and various literals other than numerical values and numerical values are used for the data value and the base. For example, 55 ⁇ age> + Taro Yamada ⁇ name> + Tsugaru ⁇ favorite fruit>.
- the accounting type data will be mainly described in detail.
- Accounting-type data belongs to an algebraic system (hereinafter also referred to as “exchange algebra”) for expressing numerical data given for each classified item in a lump and performing operations on it. It can also be said to be exchange algebra data.
- the basis (namely, classification item) in accounting type data consists of four items: ⁇ name, unit, time, subject>. Data is represented by a combination of values for one or more bases, in other words, a sum of values for one or more bases.
- the time and subject are omitted, and in Example 2, the subject is omitted.
- Example 2 can also be said to represent time-series data. Further, organization identification information such as a company name may be set in the base subject.
- ⁇ (hat) is used instead of a negative numerical value.
- x 20 ⁇ ⁇ apple, #, #, #> indicates that the number of apples is reduced by 20.
- ⁇ indicates a basis that means an opposite item to be offset against an item.
- ⁇ (bar) is introduced as an operator (operator) representing the canceling operation. An example is shown below.
- x1 30 ⁇ cash> +20 ⁇ apple> +50 ⁇ liability>
- transfer In bookkeeping, there is an operation called transfer. This can be said to be a kind of classification change (basic conversion) operation.
- classification change basic conversion
- the transactions shown in (a) and (b) of FIG. 1 can be expressed as follows in a yen display.
- x1 200 ⁇ cash, yen> + 100 ⁇ ⁇ apple, yen> +100 ⁇ profit, yen>
- x2 50 ⁇ Utilities, yen> + 50 ⁇ ⁇ cash,
- yen> x3 100 ⁇ ⁇ profit, yen> +100 ⁇ operating revenue
- yen> x4 50 ⁇ ⁇ Operating revenue
- F (x) 300 ⁇ ⁇ Tsugaru, Yen> + 200 ⁇ ⁇ Fuji, Yen> + 100 ⁇ ⁇ Red Ball, Yen> +300 ⁇ Apple, Yen> +200 ⁇ Apple, Yen> An element of +100 ⁇ apple, circle> is generated.
- the value of the base ⁇ apple> is a value for each of the bases ⁇ Tsugaru>, ⁇ Fuji>, and ⁇ Kodama> to be aggregated.
- the total value of the values for the bases ⁇ Tsugaru>, ⁇ Fuji>, and ⁇ Kodama> to be aggregated is calculated as the value of the base ⁇ apple>.
- Apportioning Apportioning means that one classification item is further divided into a plurality of classification items. For example, in the example shown in the aggregation, this means that the value corresponding to the base ⁇ apple> is divided into Tsugaru, Fuji, and Kodama. As a premise, it is necessary that a prorated ratio of ⁇ apple ⁇ -> ⁇ Tsugaru, Fuji, Kodama ⁇ is given, which is 1: 1: 1 here.
- F (x) 600 ⁇ ⁇ apple, circle> +200 ⁇ Tsugaru, circle> +200 ⁇ Fuji, circle> +200 ⁇ song, An element such as a circle> is generated.
- the transfer G (x) representing apportionment is given by ⁇ ⁇ x + F (x) ⁇ using F (x).
- Base technology 2 an information processing apparatus (hereinafter referred to as “data editing apparatus”) that performs data editing processing using the concept of the exchange algebra of the base technology 1 will be described.
- the user describes the edited contents of data using an inclusive notation which is a method of describing a set by giving necessary and sufficient conditions for an object to belong to the set.
- the data editing apparatus of the base technology 2 outputs a program code described in an extended notation, which is a method of describing a set by enumerating all elements of the set based on the editing content described in the inclusive notation. .
- the data to be edited is read into the memory as a data object having a format corresponding to the exchange algebra, and the data editing process is executed by executing the program code.
- FIG. 2 is a block diagram showing a functional configuration of the data editing apparatus 10 of the base technology 2.
- the data editing apparatus 10 includes a data holding unit 12, a code correspondence table 14, an aggregation rule table 16, a distribution rule table 18, a code acquisition unit 20, a code generation unit 22, and an editing processing unit 24.
- each block shown in the block diagram of the present specification can be realized in terms of hardware by an element such as a CPU of a computer or a mechanical device, and in terms of software, it can be realized by a computer program or the like.
- the functional block realized by those cooperation is drawn. Therefore, those skilled in the art will understand that these functional blocks can be realized in various forms by a combination of hardware and software.
- each functional block of FIG. 2 may be stored in a recording medium as software, installed in the hard disk of the data editing apparatus 10, and appropriately read into the main memory of the data editing apparatus 10 and executed by the CPU.
- the data holding unit 12 is a storage area that holds data before editing and data after editing.
- the data holding unit 12 holds a CSV (Comma Separated Values) file in which data values and bases are associated with each other before editing and after editing.
- CSV Common Separated Values
- one line of the CSV file may be “value, presence / absence of hat, name, unit, time, subject”, and a blank line may indicate an original delimiter.
- the data holding unit 12 may be provided in an information processing apparatus different from the data editing apparatus 10, for example, a database server.
- an information processing system in which the database server and the data editing apparatus 10 are connected via a communication network such as LAN, WAN, or the Internet may be constructed.
- the code correspondence table 14 includes a program language (hereinafter also referred to as “inclusive notation language”) for describing data editing contents (editing operations) in an inclusive notation, and data editing contents in an extension notation.
- This is a storage area that holds a correspondence relationship with a programming language for description (hereinafter, “extended notation language”).
- the extended notation language in the base technology 2 is a Java (registered trademark) language, but may be another programming language such as a C language.
- inclusive notation language and extended notation language is, for example, a code (function) that implements a keyword that indicates an editing operation in an inclusive notation language and a logic for realizing the editing operation in an inclusive notation language.
- a description of a condition for extracting specific data from a plurality of data in an inclusive notation language is associated with a description of a repetitive instruction for sequentially enumerating a plurality of data in an extended notation language.
- a code that specifies input data in an inclusive notation language is associated with a code that implements a logic that reads the input data into a memory in an extended notation language. A specific example of the correspondence will be described later with reference to FIGS.
- the aggregation rule table 16 is a storage area that holds an aggregation rule that defines an aggregation relationship of a plurality of types of bases that should be referred to during the aggregation operation.
- the aggregation rule defines, for example, the above-described aggregation relationship of ⁇ Tsugaru, Fuji, Kodama ⁇ -> ⁇ Apple ⁇ .
- a base that aggregates a plurality of types of bases (in the above example, an apple) is hereinafter referred to as an “aggregated base”.
- the apportionment rule table 18 is a storage area that holds apportionment rules that define the apportionment ratios of a plurality of types of bases that are referred to during apportionment operations.
- the apportionment rule defines, for example, the above-mentioned ⁇ apple ⁇ -> ⁇ Tsugaru, Fuji, Kodama ⁇ and an apportion ratio of 1: 1: 1.
- the code acquisition unit 20 acquires a program code (hereinafter also referred to as “user code”) input by a user via a predetermined input device such as a keyboard.
- user code a program code
- This user code is described in an inclusive notation language. A specific user code example will be described later.
- the code generation unit 22 generates a program code (hereinafter referred to as “execution code”) in which the data editing contents described in the user code are described in the extended notation language from the user code. Is also called.).
- execution code in the base technology 2 is assumed to be a Java byte code. Specifically, a Java source code corresponding to the user code is generated, and a Java byte code is generated by compiling the source code. A specific execution code example will be described later.
- the editing processing unit 24 edits the data to be edited held in the data holding unit 12 according to the execution code generated in the code generation unit 22.
- the editing processing unit 24 includes a data reading unit 26, a data editing unit 28, and an editing result output unit 30. It should be noted that the functions of the editing processing unit 24 (data reading unit 26 to editing result output unit 30) may be realized by executing the execution code in a predetermined execution engine. For example, when the execution code is a Java byte code, the execution engine is JVM (Java Virtual Machine).
- the data reading unit 26 reads the data to be edited from the data holding unit 12, and generates a data object in which the data value and the base are associated with each other from the data.
- the data editing unit 28 performs an operation on the data object generated by the data reading unit 26 and sets data of the editing result.
- the editing result output unit 30 records the editing result data set in the data reading unit 26 as a CSV file and stores it in the data holding unit 12.
- FIG. 3 shows an example of a user code for operating accounting type data.
- the line number is shown at the left end, and the position of the code is appropriately indicated by the line number.
- a set C including an element 200 ⁇ cash> +100 ⁇ wheat> and an element 200 ⁇ cash> +200 ⁇ soy> is designated as the edit target data.
- the data to be edited is directly input for simplicity of explanation, but typically the input data is specified by specifying the name of the CSV file as the input file and the description position of the input data in the CSV file.
- a data object indicating is generated.
- a projection operation of exchange algebra that is, a projection operation for extracting a subelement that matches the specified base is specified. Specifically, a process is specified in which an element corresponding to the basis ⁇ cash> or ⁇ wheat> from the set C and satisfying the condition that the value has been set is extracted and substituted into the set set.
- the original addition process in the asset is designated. Since the set includes 200 ⁇ cash>, 100 ⁇ wheat>, and 200 ⁇ cash>, the addition result alpha is 400 ⁇ cash> +100 ⁇ wheat>.
- the editing result is output to the standard output. Typically, a CSV file as an output file is specified, and the editing result (here, the contents of the addition result alpha) is specified in the CSV file. ) Is recorded.
- FIG. 4 (a) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the second line in FIG. 3 and corresponds to the function of the data reading unit 26.
- a Java source program is shown as an execution code for convenience.
- the ExAlgeSet object corresponding to the set C corresponds to the ExAlge object (15th to 23rd lines) corresponding to the element 200 ⁇ cash> +100 ⁇ wheat> and the element 200 ⁇ cash> +200 ⁇ soybean>.
- An ExAlge object (lines 24 to 32) is stored.
- FIG. 4 (b) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the fourth line in FIG. 3 and corresponds to the function of the data editing unit 28.
- the projection method is called, and the result of the projection process is added to the list.
- a set asset is set from the list.
- FIG. 5 shows an example of a user code for operating record type data.
- Yamada ⁇ name> +5 ⁇ score> Tanaka ⁇ name> +3 ⁇ score>
- Suzuki ⁇ name> +4 ⁇ score> Sato ⁇ name> +2 ⁇ score>
- Nissan ⁇ name> +5 ⁇ score> 5 A set dataset including two elements is specified.
- the element “1 ⁇ 4 or more, person, #, #>” is assigned to the set set. Is specified.
- the original addition process in the asset is designated.
- FIG. 6 (a) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 in accordance with the 2nd to 7th lines in FIG. 5 and corresponds to the function of the data reading unit 26.
- Dtage objects corresponding to the respective originals of the five record type data are stored in the DtAlgeSet object corresponding to the set dataset. Since the record type data allows various data types for both the value and the base, information indicating the data type of the value and the base is also set in the Dtalge object.
- FIG. 6B shows an execution code corresponding to the user code in FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the ninth line in FIG. 5 and corresponds to the function of the data editing unit 28.
- a set asset is set from the list.
- the code generation unit 22 refers to the aggregation rule held in the aggregation rule table 16 and first selects an object corresponding to the entry in the bookkeeping (hereinafter referred to as “intermediate object”). Is also generated). Specifically, the aggregated value of a plurality of data to be aggregated is calculated, and data indicating that the aggregated value and the aggregation base are associated with each other, and data indicating that each of the plurality of data to be aggregated is subtracted (that is, aggregated) An execution code is generated that sets an object indicating the source of addition of a plurality of target original data (data obtained by adding a hat attribute) as an intermediate object. This intermediate object corresponds to F (x) shown in the aggregation of the base technology 1.
- the code generation unit 22 adds the object indicating the source from which the plurality of original data to be aggregated and the intermediate object are added, in other words, adds the hat attribute to the plurality of original data to be aggregated and those data.
- an execution code is generated that stores data in which the aggregate values of the plurality of data to be aggregated and the aggregation base are associated with each other in the aggregation result object.
- This execution code is a code corresponding to ⁇ (x + F (x)) shown in the aggregation of the base technology 1.
- the code generation unit 22 may further generate an execution code that outputs the contents of the intermediate object to a predetermined file. According to this aspect, by presenting the contents of the intermediate object to the user, it is possible to support efficient debugging and to provide the user with information that can be used for bookkeeping transfer calculation.
- the code generating unit 22 refers to the aggregation rule held in the apportioning rule table 18 and first executes an execution code for setting the intermediate object as in the aggregation. Generate. Specifically, the apportionment target data values are apportioned according to the apportionment ratio, the apportioned value and each apportionment base are associated with each other, and the apportionment target original data is added with a hat attribute. An execution code for setting an object indicating an addition source as an intermediate object is generated. This intermediate object corresponds to F (x) shown as apportionment of the base technology 1.
- the code generation unit 22 adds the object indicating the source of the original data to be apportioned and the intermediate object, in other words, by offsetting the original data to be apportioned and the data with the hat attribute added thereto, Execution code is generated that stores data in which the apportioned value and the apportioned bases are associated with each other in the apportioned result object.
- This execution code is a code corresponding to ⁇ (x + F (x)) shown as apportionment of the base technology 1.
- the code generation unit 22 may further generate an execution code that outputs the contents of the intermediate object to a predetermined file, similarly to the aggregation.
- FIG. 7 is a flowchart showing the operation of the data editing apparatus 10.
- the user describes the contents of data editing using an inclusive notation language in an inclusive notation, and inputs an instruction to edit data specifying the program code to the data editing apparatus 10.
- the code acquisition unit 20 of the data editing device 10 acquires the program code input by the user as a user code. (S12).
- the code generation unit 22 starts an execution code generation process from the user code according to the correspondence between the user code and the execution code held in the code correspondence table 14 (S14).
- the code generation unit 22 sets an output instruction of the intermediate object for canceling processing corresponding to the transfer instruction to the execution code ( S18). If there is no transfer instruction in the user code (N in S16), S18 is skipped.
- the edit processing unit 24 executes edit processing for the data to be edited according to the generated execution code (S20). For example, the data reading unit 26 reads the data to be edited specified in the execution code generated from the user code and the user code from the CSV file for storing input data of the data holding unit 12 and generates a data object.
- the data editing unit 28 executes an editing operation (projection operation, aggregation operation, apportioning operation, etc. based on the base) specified by the execution code on the generated data object, and generates a data object indicating the editing result. To do.
- the editing result output unit 30 displays the editing result by the editing processing unit 24, for example, the contents (attribute value etc.) of the data object indicating the editing result generated by the data editing unit 28, and the editing result storing CSV of the data holding unit 12. Output to a file (S22). If the data editing apparatus 10 does not accept the data editing instruction (N in S10), the steps after S12 are skipped.
- data handled in the RDB can be represented as a data object corresponding to accounting type data or a data object corresponding to record type data.
- data object representation thereby, it is possible to support standardization of data object representation on a computer.
- the accumulation of data to be edited does not require a complicated mechanism such as RDB, and can be accumulated as a highly visible CSV file.
- the user can describe the edited contents of the data in an inclusive notation language, if the user correctly understands the edited contents of the data, it is an extension for actually operating the computer. Even if you do not understand the notation language, you can achieve correct data editing.
- the data to be edited is held as a combination of a value and a base in the data editing apparatus 10, the user can easily describe the editing contents based on the regulations by using the inclusive notation.
- the inclusive notation does not depend on the computer and reflects the data editing specifications, the user can realize correct data editing by performing correct specification description. For example, the user may describe the edited contents of the data according to the specification without being aware of the for loop or the like.
- the range of influence can be limited even when the data format (schema) is changed by performing the value editing process based on the data base. For example, even if column replacement occurs in a table storing data to be edited, it is possible to eliminate the influence of the user code on the editing logic.
- the data in the table may be changed even if the rule changes, and the program code The influence can be eliminated.
- the data editing apparatus 10 may further include a transfer rule table.
- the transfer rule table is a storage area that holds a transfer rule to be referred to in a transfer operation (in this case, a base conversion operation that does not involve aggregation or apportionment).
- the transfer rule is data in which a transfer source base and a transfer destination base are associated with each other.
- the code generation unit 22 generates an execution code corresponding to ⁇ (x + F (x)).
- the numerical value A ⁇ transfer source base> is converted to the numerical value A ⁇ transfer destination base>.
- the production support system proposed in the present embodiment is characterized by being always capable of improvement, bottom-up, and autonomous distributed cooperation.
- IoE In an era called IoE, highly autonomous agents such as people, goods, and software are linked to each other to manage the production of goods and service workflows within the organization and beyond the organizational walls (design, implementation, Need for maintenance).
- the information system that supports the management is designed as an extension of the database solution, and manages information separately for various processes such as accounting, cost management, production planning, inventory management, and environmental management. .
- exchange algebra which is an abstraction of bookkeeping
- algebraic multi-entry bookkeeping using an algebraic representation with the real account and service account as the account base, consistent and integrated in manufacturing and service production.
- This system uses financial records, cost management, data that records the individual tasks that make up the process of organizational activities (for example, the finished product production process) in a transaction format using algebraic multi-entry bookkeeping. Request multiple types of information to support environmental management, material flow cost accounting, procurement management, production planning, etc.
- tasks such as production and provision of goods and services are recorded as events, and each event is recorded in a transaction (transaction) format using real bookkeeping, which is multi-entry bookkeeping using real accounts and service accounts.
- transaction transaction
- the transaction of the managed organization is described based on the exchange algebra.
- the configuration information including the goods, services, and by-products of the task execution result and the services and raw materials that are input to the task is recorded as transaction information in a double-entry book description (in other words, journal form) using the actual unit.
- the task configuration information description is a dual type and the transaction volume is measured using the real account / service account. Therefore, it is possible to easily describe environmental information with zero evaluation in terms of monetary amount, as well as the amount of input material, time required for input service, and machine operating time that cannot be determined by monetary evaluation. Further, not only information indicating the input of materials and work-in-process items (materials) in manufacturing, but also the input of human services and fabrication services related to the manufacturing can be described as multi-entry bookkeeping information in task events.
- the task of manufacturing / manufacturing goods (synonymous with event) is also referred to as “product manufacturing task”, and the task of production / execution of service is also referred to as “service task”.
- product manufacturing task the task of manufacturing / execution of service
- service task Single-item production (including work-in-process manufacturing) and service projects (critical path) itself, where the execution order of multiple tasks is linked as a semi-order relationship, usually has a task execution order relationship (half order). It is expressed by information on the task execution time.
- This critical path of manufacturing and service execution itself is also included in the transaction of each task in the real bookkeeping.
- BOM also called “Bill Of Materials”, also referred to as “parts table” or “parts deployment table”
- BOS Bact Of Of Services
- the previous task is, for example, a task indicating a work-in-progress item or a service-in-progress state, and is also referred to as a “work-in-progress task”.
- operation information for production instructions and scheduling can be obtained from the time required for the input service and the operation time of the machine in the execution of each in-process task constituting the critical path of production and service execution.
- information necessary for creating a production instruction sheet can be extracted from these, and management information necessary for allocating resources such as production machines and service personnel to product production tasks and service tasks can be extracted.
- production scheduling information such as a production scheduling Gantt chart can be created. The present inventor has proposed production scheduling information in Japanese Patent Application No. 2011-104944.
- FIG. 8 schematically shows a relationship between transaction information as original data and an organization management process.
- the transaction information in this figure is a plurality of transaction data corresponding to a plurality of product production tasks and service tasks constituting the production process of the organization.
- parameters for example, data given from outside independent of transaction information
- data processing is indicated by ellipses.
- the input element means a raw material, work-in-process, apparatus, or service that is input (utilized) to produce goods or services.
- the output element means a product or service produced as a result of the event.
- management support information multiple types of information (hereinafter referred to as “management support information”) are used to support the management of organizations using multiple methods. Can be provided). For example, cost information for supporting financial accounting can be extracted from transaction information and provided to a financial accounting system. Moreover, the resource data required for the production of by-products (such as iron scrap) for supporting material flow cost accounting can be generated from the transaction information and provided to the material flow cost accounting system.
- FIG. 9 shows a configuration of the enterprise system 100 according to the embodiment.
- the enterprise system 100 includes a management support apparatus 102, a person-in-charge terminal 104, an accounting system 106, and a production management system 108. There is no limit to the physical number of each device.
- the accounting system 106 executes data processing for corporate financial accounting and material flow cost accounting. For example, a document (financial statement etc.) for financial accounting and material flow cost accounting is created.
- the production management system 108 executes data processing for raw material procurement plans, production plans for finished products and finished products, and production management. For example, a production plan document is generated based on the BOM.
- the person-in-charge terminal 104 is an information terminal operated by a business person in charge of a company, such as a PC, a tablet terminal, or a smartphone.
- the management support apparatus 102 is an information processing apparatus that manages “things” and “services” in an integrated manner based on a multi-factor transaction description using a real / service account.
- a data processing technique related to manufacturing and service production realized by the management support apparatus 102 will be mainly described.
- the management support apparatus 102 stores information indicating corporate activity (hereinafter referred to as “event information”) input from the person-in-charge terminal 104 as transaction information in a double entry book format.
- the management support apparatus 102 generates a plurality of types of management support information that supports data processing for company management by the accounting system 106 and the production management system 108 using the transaction information as a common source. Then, by providing a plurality of types of management support information to the accounting system 106 and the production management system 108, the accuracy, efficiency, maintainability, etc. of company management by the accounting system 106 and the production management system 108 are improved.
- FIG. 10 is a block diagram showing a functional configuration of the management support apparatus 102 of FIG.
- the management support apparatus 102 includes a control unit 110, a storage unit 112, and a communication unit 114.
- the control unit 110 executes various data processing.
- the storage unit 112 is a storage area that stores data that is referred to and updated by the control unit 110.
- the communication unit 114 communicates with an external device according to various communication protocols.
- the control unit 110 transmits / receives data to / from the person-in-charge terminal 104, the accounting system 106, and the production management system 108 via the communication unit 114.
- a computer program including modules corresponding to each functional block in the control unit 110 may be stored in a recording medium such as a DVD and installed in the storage of the management support apparatus 102. Then, the function of each functional block in the control unit 110 may be exhibited by the processor of the management support apparatus 102 reading the program to the main memory as appropriate and executing it.
- Each functional block in the storage unit 112 may be realized by storing data in the main memory or storage of the management support apparatus 102.
- the storage unit 112 includes a base information holding unit 120, a transaction information holding unit 122, a parameter holding unit 124, and a support information holding unit 126.
- the base information holding unit 120 holds information about a base to be assigned to each of a plurality of elements (that is, an input element and an output element) constituting an event. For example, the name of the element and the base data (for example, ⁇ painted finished product, individual, #, #>) are held in association with each other.
- the basis information holding unit 120 holds information that defines whether each basis corresponds to a credit item or a debit item in double entry bookkeeping. Whether the element is an input element, “ ⁇ ” (hat) is added to the base, if the element is an output element, “ ⁇ ” is added to the base, and “ ⁇ ” Information that defines whether a credit item or a debit item applies to each item is held.
- the transaction information holding unit 122 holds transaction information generated by a transaction recording unit 132 described later.
- the transaction information is information of a double entry book description in which an input element to an event occurring in a company is associated with a credit item and the quantity of the input element is indicated by a unit of measurement of the input element.
- the transaction information is information of a double-entry bookkeeping description in which the output element of the event is associated with the debit item and the quantity of the output element is indicated by the unit of measurement of the output element.
- the transaction information is actually exchange algebra data that abstracts double entry bookkeeping.
- the transaction information can also be said to be information indicating event components in a journal form.
- the parameter holding unit 124 holds parameter information referred to when generating management support information from transaction information.
- the parameter information includes the price and resource constraint information of each element constituting the event.
- the resource constraint information is, for example, information indicating the number of workers, the number of machines, the upper limit value of the working hours of workers and machines, and the like.
- the parameter information can be said to be information that defines criteria and variables for converting transaction information into management support information.
- the parameter information is set at an arbitrary timing by the person in charge of the company, and typically the latest parameter is set before the generation of the management support information.
- the support information holding unit 126 holds a plurality of types of management support information generated by a support information generation unit 134 described later.
- the control unit 110 includes an event receiving unit 130, a transaction recording unit 132, a support information generating unit 134, and a support information providing unit 136.
- the event accepting unit 130 accepts event information including the quantity of input elements constituting an event occurring in a company and the quantity of output elements constituting the event from the person-in-charge terminal 104.
- the event information includes (1) the name of each element, (2) information indicating whether each element is an input element or an output element, and (3) the quantity of each element.
- the transaction recording unit 132 When event information is received by the event receiving unit 130, the transaction recording unit 132 identifies the base corresponding to the element among the bases held in the base information holding unit 120 for each of the plurality of elements included in the event information. To do. Then, for each element, create a term with the base (or base and “ ⁇ ”) added to the quantity, and trade exchange algebra data (accounting data of the underlying technology) in which the term for each element is connected with “+” Generate as information. The transaction recording unit 132 stores the generated transaction information in the transaction information holding unit 122.
- the support information generation unit 134 supports a plurality of types of organizations for supporting the management of the organization by a plurality of types of methods according to the transaction information stored in the transaction information holding unit 122 and the parameter information stored in the parameter holding unit 124. Generate support information. Although details will be described later, the plurality of types of support information include information for supporting financial accounting, information for supporting material flow cost accounting, and information for supporting the formulation of a procurement plan and production plan.
- the support information generation unit 134 stores the generated multiple types of support information in the support information holding unit 126.
- the support information providing unit 136 transmits each of a plurality of types of support information stored in the support information holding unit 126 to the accounting system 106 or the production management system 108.
- the support information generation unit 134 may generate and update management support information according to the latest event information and parameter information periodically at a predetermined timing such as the first day of every month or every ten days. .
- the support information generation unit 134 may generate management support information in response to requests from the person-in-charge terminal 104, the accounting system 106, and the production management system 108. Further, the management support information may be generated when the latest event information is input.
- the support information providing unit 136 may periodically transmit the latest management support information at a predetermined timing. Further, the latest management support information may be transmitted when it is detected that the management support information has been updated. Further, management support information may be transmitted in response to requests from the person-in-charge terminal 104, the accounting system 106, and the production management system 108.
- the event information may be recorded in a CSV file and input to the management support apparatus 102.
- Transaction information may also be recorded in a CSV file corresponding to the transaction information holding unit 122.
- transaction information may be expand
- FIG. 11 schematically shows a process for manufacturing a painted product. Specifically, starting from the purchase of an iron plate material and a copper plate material, the copper plate cutting work product and the iron plate cutting work product are produced by cutting them as raw materials. Next, one press molding work in progress is produced by pressing the two work in progress. Finally, the painted products are produced by painting the work in progress. This painted product becomes a part in a larger supply chain, but is considered as an end product in the production process of a company that is now assumed.
- a series of processes for producing a painted product is composed of four events (tasks): iron plate cutting work in process production, copper plate cutting work in process production, press molding work in process production, and painted product production. Is done.
- the person in charge of the company inputs these four pieces of event information from the person-in-charge terminal 104 to the management support apparatus 102.
- event information the quantities of the input element and the output element are described in the unit of measurement of each element (that is, a unit that is not converted into a price and is used during normal measurement).
- the transaction recording unit 132 records the transaction information in which each event information is expressed by an exchange algebra using a real account. Specifically, transaction information with a base corresponding to the name and input / output type of each element stored in the base information holding unit 120 is recorded in each of the input element and the output element.
- the transaction information recorded here is a transaction description from the viewpoint of physical material resource constraints, and is hereinafter referred to as “product transaction information”.
- the four item transaction information A1 to A4 corresponding to the above four events are shown.
- (A1) Transaction information corresponding to events of steel plate cutting work in process production: x [Steel plate cutting work in process production] 1 ⁇ Work in process of iron plate processing, pieces, #, #> +5 ⁇ iron scrap, Kg, #, #> + 20 ⁇ ⁇ iron material, Kg, #, #> + 2 ⁇ ⁇ Cutting service, time, #, #>
- FIG. 12 shows a table representation example of multi-entry bookkeeping.
- the figure shows the transaction information of the steel plate cutting work-in-process production in a table format.
- the iron material and cutting service of the input element correspond to credit
- the iron cutting work in process and iron scrap of the output element correspond to debit.
- debits and credits are not balanced at the stage of actual description, they are balanced including profits and losses when replaced with monetary evaluation.
- product transaction information includes two types of input items (that is, input elements): (1) input of materials and work-in-progress, (2) input of services for processing materials and use, and (3) finished product or in-process It is described as a transaction that includes two types of output items (namely, output elements): product generation and (4) by-product generation.
- a service that actually processes materials and work-in-process is treated as a service input that is measured in units of time.
- Transaction information (hereinafter also referred to as “service transaction information”) indicating production relations such as input of capital goods such as machines, personnel, and energy necessary for performing services, and time constraints of services using the capital goods .) Is described and managed separately from the product transaction information.
- an event transaction related to the input of a material such as a raw material
- an event transaction related to a processing service for a material such as a raw material are described separately.
- (1) cutting service, (2) press service, and (3) painting service are processing service tasks that are input in time units in a series of manufacturing processes.
- the person in charge of the company inputs these three pieces of event information from the person-in-charge terminal 104 to the management support apparatus 102.
- These pieces of event information also indicate the quantity of input elements and output elements in the unit of measurement of each element.
- the transaction recording unit 132 records service transaction information in which each event information is expressed by an exchange algebra using a service account. Specifically, service transaction information with the base corresponding to the name of each element and the input / output type stored in the base information holding unit 120 is recorded in each of the input element and the output element.
- the service transaction information can be said to be a transaction description of a processing service from the viewpoint of required time and resource (personnel, machine, etc.) constraints.
- the three service transaction information B1 to B3 corresponding to the above three service events are shown.
- the service transaction information is transaction information indicating a breakdown per unit time of the fabrication service.
- the product transaction information indicated by A1 to A4 the input of the fabrication service for the required number of hours is recorded.
- the cutting service shown by B1 is used in both the steel plate cutting work-in-process production of A1 and the copper plate cutting work-in-process production of A2.
- FIG. 13 shows a table expression example of multi-entry bookkeeping. This figure shows transaction information of the cutting service in a table format. From the viewpoint of double-entry bookkeeping, the input element power, cutting device utilization service, and labor service correspond to credit, and the output element cutting service corresponds to debit. Note that carbon dioxide as an output element corresponds to a credit because it is bads (goods with a negative value, in other words, goods with the same items as liabilities). The same applies to the contaminant B3 described later.
- the debits and credits of service transaction information are not balanced at the stage of actual description, but if they are replaced with monetary evaluation, they are balanced including profits and losses.
- the output element is buzz when recording transaction information, it may be once recorded as a by-product and later transferred to buzz.
- Labor service is 0.2 ⁇ labor service, time, #, #> + 0.2 ⁇ labor debt, time, #, #>.
- Labor service produced in exchange for labor debt is cutting service. Is considered to be put into a transaction that generates This is a cost calculation method that clarifies the input items of labor services compared to paying labor wages as a general indirect expense item.
- the depreciation indirect method of recording a depreciation allowance corresponding to the depreciation expense as an indirect expense (recording the depreciation allowance as a liability) is 1 ⁇
- a service using a cutting device is generated in the form of service, time, #, #> + 1 ⁇ allowance for depreciation of cutting device, time, #, #>, and is put into the cutting service. It should be noted that the cutting service itself is different from the cutting device utilization service as a cost item to be input thereto.
- service transaction information In the service transaction information of B1 to B3, resource constraints other than materials such as materials related to production are described, for example, maximum task constraints and capital constraints such as personnel and machinery for performing tasks are described.
- a part related to material input product transaction information
- service transaction information service transaction information
- each constraint requirement such as information (for example, BOM) regarding the procurement of raw materials and work-in-process items (for example, BOM) and information regarding time such as a processing schedule (for example, service flow information described later) can be extracted in an integrated manner. Details will be described later.
- the transaction recording unit 132 records the POE data of various tasks related to the company activity as transaction information in a double entry book format using a real basis.
- the support information generation unit 134 extracts various data (that is, management support information) necessary for management of service provision and production management. Note that the parameters do not have to be determined at the time of transaction information recording, but may be determined by the time of generation of management support information.
- the electricity price, copper material price, iron material price, labor service price (labor cost), cutting device utilization service price, press processing device utilization service price, groundwater utilization fee, paint price shall be given as follows: And Specifically, as shown below, price information that defines the correspondence between the multiple description (left term) included in the original transaction information and the cash description (right term) is held in the parameter holding unit 124. Is done. c1 to c8 indicate prices in yen units.
- the basis information holding unit 120 also holds the basis of the following monetary unit, and each basis of the monetary unit corresponds to a credit item when “ ⁇ ” is added or without “ ⁇ ”, or debited. Holds information indicating whether the subject is a subject.
- T1 1 ⁇ power, KWh, #, #>-> c1 ⁇ power, circle, #, #>
- T2 1 ⁇ copper material, Kg, #, #>-> c2 ⁇ copper material, circle, #, #>
- T3 1 ⁇ iron material, Kg, #, #>-> c3 ⁇ iron material, circle, #, #>
- T4 1 ⁇ labor service, time, #, #>-> c4 ⁇ labor service, circle, #, #>
- T5 1 ⁇ Cutting device utilization service, time, #, #>-> c5 ⁇ Cutting device utilization service, circle, #, #>
- the support information generation unit 134 generates the following transfer transaction data according to the price information.
- the following “a” indicates the input amount and the input time.
- T1 (a) a ⁇ ⁇ power, KWh, #, #> + a ⁇ c1 ⁇ power, circle, #, #>
- T2 (a) a ⁇ ⁇ copper material, Kg, #, #> + a ⁇ c2 ⁇ copper material, circle, #, #>
- T3 (a) a ⁇ ⁇ iron material, Kg, #, #> + a ⁇ c3 ⁇ iron material, circle, #, #>
- T4 (a) a ⁇ ⁇ labor service, time, #, #> + a ⁇ c4 ⁇ labor service, yen, #, #>
- T5 (a) a ⁇ ⁇ Cutting device utilization service, time, #, #> + a ⁇ c5 ⁇ Cutting device utilization service, circle, #, #> T
- the support information generation unit 134 generates the following transfer transaction data.
- Q1 (a) a ⁇ ⁇ CO2, Kg, #, #> + 0 ⁇ CO2, circle, #, #>
- Q2 (a) a ⁇ ⁇ pollutant, Kg, #, #> + 0 ⁇ pollutant, circle, #, #>
- Q3 (a) a ⁇ ⁇ iron scrap, Kg, #, #> + 0 ⁇ iron scrap, circle, #, #>
- Q4 (a) a ⁇ ⁇ copper scrap, Kg, #, #> + 0 ⁇ copper scrap, circle, #, #>
- the support information generation unit 134 generates the following transfer transaction data for transferring from a multi-factor basis (that is, a quantity basis) to a cash basis for the goods and services that are subject to cost calculation. Specifically, a transfer calculation formula for transferring the unit of the output element to cash is generated for the main output element (excluding waste and bads) in the transaction information.
- the following ⁇ , ⁇ , and ⁇ indicate the cost (price per unit time) of the cutting service, press processing service, and painting service, respectively.
- ⁇ [iron plate cutting], ⁇ [copper plate cutting], ⁇ [press], and ⁇ [painting] are the cost of the iron plate cutting work in progress, the copper plate cutting work in progress, the press forming work in progress, and the painted product (units), respectively. Price per unit quantity).
- the support information generation unit 134 converts each of the item transaction information and the service transaction information into a monetary unit according to the above transfer transaction data.
- the support information generation unit 134 derives the cost of the press processing service and the painting service per unit time (here, one hour) as follows.
- the support information generation unit 134 derives the costs of the work-in-process and the finished product based on the cost of each service as follows.
- the support information generation unit 134 stores the derived product and service cost information in the support information holding unit 126.
- the support information providing unit 136 transmits cost information of goods and services to the accounting system 106 when a predetermined provision condition is satisfied.
- the accounting system 106 performs financial accounting processing using the cost information of goods and services and creates various financial statements.
- the algebraic multi-component description (ie transaction information) using the real basis for the manufacturing task and the processing service task used for it can be easily converted into a normal cash-based description by transfer based on price information. Can do.
- scenario analysis regarding price changes can be facilitated, and various scenarios such as bads processing prices and by-product prices can be easily handled.
- MFCA Material flow cost accounting
- the cost of waste (for example, waste) is not calculated.
- the utilization factor of the raw material of the product and the waste is obtained by a weight ratio.
- the input of various services used for production is divided into the amount used for the production of the main product and the amount used for the production of waste. Accordingly, it is an object to grasp and manage waste such as waste generated in the production process as waste of service input in the production process. That is, the production input cost in MFCA is a strategic accounting index for clarifying waste of waste.
- the support information generation unit 134 is used for production of by-products by apportioning the quantity of input elements indicated by the service transaction information based on the production ratio of goods (that is, main products) and by-products indicated by the item transaction information.
- Information indicating the quantity of input elements is generated as management support information and stored in the support information holding unit 126.
- MFCA is calculated for production events of steel plate cutting work in progress and copper plate cutting work in progress where scrap is generated.
- the support information generation unit 134 performs projection operations of exchange algebra for input [iron] and input [copper], which are the weights of input raw materials, for each piece of transaction information on the steel plate cutting work in progress and the copper plate cutting work in progress.
- the projection operation is hereinafter referred to as “Pro”.
- the norm calculation here is a calculation for obtaining an absolute value.
- information indicating whether each input element is a raw material and information indicating whether each output element is a main product or a by-product may be added. These pieces of information may be determined in advance by a person in charge and stored in the transaction information holding unit 122.
- Input [Iron]
- 20 Input [Copper]
- 8
- Waste [Iron]
- 2
- the support information generation unit 134 obtains product_use [iron] and product_use [copper], which are the weight of the raw material that is the product, from the difference between the input weight and the waste weight.
- the support information generation unit 134 obtains the ratio of the weight used for the product and the weight used for the waste among the raw materials. Here, it is 15: 5 for iron and 6: 2 for copper.
- the support information generation unit 134 identifies this ratio as a distribution ratio relating to the service, and identifies 3/4: 1/4 for iron and 3/4: 1/4 for copper.
- the apportionment target is cutting service.
- the support information generation unit 134 converts the cutting service used in the steel plate cutting work-in-progress production event into a service for producing a steel plate cutting work in progress and a service for producing iron scraps based on the above proportion. Apportion.
- the former is indicated by x [iron plate cutting service: product]
- the latter is indicated by x [iron plate cutting service: scrap].
- Usage time [Cutting service]
- 2
- x [Iron plate cutting service: Scrap] 1/4 x usage time [cutting service]
- the support information generation unit 134 produces the cutting service used in the copper plate cutting work in process production event, the service for producing the copper plate cutting work in process, and the copper scrap based on the above proportion. Apportion to the service.
- the former is indicated by x [copper plate cutting service: product]
- the latter is indicated by x [copper plate cutting service: scrap].
- x [Iron plate cutting service: Scrap] 1/4 x usage time [cutting service]
- x x [unit cutting service] 0.25x
- Unit cutting service] 0.25 ⁇ Cutting service, time, #, #> + 0.625 ⁇ ⁇ power, KWh, #, #> +3.225 ⁇ CO2, Kg, #, #> + 0.05 ⁇ ⁇ Labor service, time, #, #> + 0.25 ⁇ ⁇ Cutting device utilization service, time, #, #> (Expression 4)
- the support information generation unit 134 stores the derived equations 1 to 4 in the support information holding unit 126 as management support information.
- the support information providing unit 136 transmits information of Expressions 1 to 4 to the accounting system 106 when a predetermined provision condition is satisfied.
- the accounting system 106 performs MFCA data processing using the information in Equations 1 to 4.
- the support information generation unit 134 is based on Equations 2 and 4 for producing scraps (here, iron scraps and copper scraps) of 0.75x [unit cutting service] per painted product.
- Information indicating that it is used for management may be generated as management support information.
- information indicating that 1.875 ⁇ ⁇ electric power, KWh, #, #> is input for the production of waste may be generated as management support information.
- the support information generation unit 134 is based on the formulas 1 and 3, and 2.25x [unit cutting service] per painted product is a product (here, iron plate cutting work in progress and copper plate cutting work in progress). Information indicating that it is used for production may be generated as management support information. Furthermore, if it is electric power, the information which shows that 5.625 ⁇ ⁇ electric power, KWh, #, #> is thrown in for the production of waste may be generated as management support information. Of course, the support information generation unit 134 may convert Formulas 1 to 4 and the like into information on monetary evaluation (in monetary units) using price data, as in the case of cost information generation described above. The support information providing unit 136 may transmit the management support information shown in the modified example to the accounting system 106.
- the transaction recording unit 132 is also based on the event information for lighting and air conditioning services using electric power.
- other service transaction information may be recorded. This makes it possible to clarify (1) generating air-conditioning services and lighting services, (2) putting those services into the generation of other services, and (3) consuming those services. The energy use profile can be clarified.
- the support information generation unit 134 obtains the cost from the transaction information of the lighting service and the air conditioner service using the price data, as in the case of the cost information generation described above, and the support information provision unit 136 determines the cost information as an accounting system. You may transmit to 106. Thereby, energy accounting data processing in the accounting system 106 can be supported.
- the transaction recording unit 132 is transaction information including input elements and output elements related to production of a finished product, and mono-transaction information including the work-in-process in the input elements (here, “finished product transaction information”). Also called).
- the transaction recording unit 132 is transaction information including an input element and an output element related to the production of the work in progress, and is mono transaction information including another work in progress or raw material in the input element (here, “work in process transaction information”). Also called).
- the transaction information (A4) for the production of painted products corresponds to the finished product transaction information, and the transaction information (A1 to A3) for the production of press work in progress, the production of steel plate cutting work in progress, and the production of copper plate cutting work in progress. Corresponds to WIP transaction information.
- the support information generation unit 134 extracts work-in-progress information from the finished product transaction information, and sequentially extracts work-in-progress from the production process so as to extract another work-in-progress from the work-in-progress transaction information related to the work in progress.
- BOM information is generated as management support information.
- the retroactive production process ends when only raw materials (such as iron and copper) are extracted from the input elements.
- the support information generation unit 134 generates the following formula based on a plurality of product transaction information (A1 to A4) stored in the transaction information holding unit 122.
- event information and transaction information information indicating whether each element is an input element or an output element and information indicating whether it is a finished product, work-in-process, raw material, or by-product are added.
- ProjectSet ⁇ x [iron plate cutting work in process production], x [copper plate cutting work in process production], x [press forming work in process production], x [painted product production] ⁇
- This ProjectSet represents a set of processes for producing a painted product.
- Hat_Basis_for_Project Basis_for_Product & InProcess Is Basis_for_ByProduct Is Basis_for_Material ⁇ Basis_for_Fab Service ⁇ Hat_Basis_for_Product & InProcess ⁇ Hat_Basis_for_ByProduct ⁇ Hat_Basis_for_Material ⁇ Hat_Basis_for_Fab Service
- the support information generation unit 134 executes the following operation in order to obtain a process order relationship (semi-order).
- a projection operation is performed on the transaction information for finished product production.
- 1) Next to Painted Product Production ⁇ Pro [a] (x [Production of Painted Product])
- a ⁇ Hat_Basis_for_Product & InProcess ⁇ Hat_Basis_for_Material ⁇ ⁇ 1 ⁇ ⁇ press work in progress, pieces, #, #>, 2 ⁇ ⁇ paint, Kg, #, #> ⁇
- the support information generation unit 134 performs a projecting operation on the transaction information on the production work in progress of the press forming extracted in 1).
- press molding in-process production ⁇ Pro [a] (x [press molding in-process production])
- a ⁇ Hat_Basis_for_Product & InProcess ⁇ Hat_Basis_for_Material ⁇ ⁇ 1 ⁇ ⁇ iron plate cutting work in progress, pieces, #, #>, 1 ⁇ ⁇ copper plate cutting work in progress, pieces, #, #> ⁇
- the support information generation unit 134 performs a projection operation on the transaction information of the iron plate cutting work in process production and the copper plate cutting work in process production extracted in 2).
- iron plate cutting work-in-process production ⁇ Pro [a] (x [iron plate cutting work-in-process production])
- a ⁇ Hat_Basic_for_Product & InProcess ⁇ Hat_Basic_for_Material ⁇ ⁇ 20 ⁇ ⁇ iron material, Kg, #, #> ⁇ 4)
- copper plate cutting work-in-process production ⁇ Pro [a] (x [copper plate cutting work-in-process production])
- a ⁇ Hat_Basic_for_Product & InProcess ⁇ Hat_Basic_for_Material ⁇ ⁇ 8 ⁇ ⁇ copper material, Kg, #, #> ⁇
- a ⁇ Hat_Basis_for_Fab Service ⁇ ⁇ 1 ⁇ ⁇ painting service, time, #, #> ⁇ Thereafter, the coating service input time is identified as one hour by norm calculation.
- Fab_Service_of_Copper plate cutting work in process production ⁇ Pro [a] (x [Copper plate cutting work in process production])
- a ⁇ Hat_Basis_for_Fab Service ⁇ ⁇ 1 ⁇ ⁇ Cutting service, time, #, #> ⁇
- the cutting service input time is identified as 1 hour by norm calculation.
- Fab_Service_of_Steel plate cutting work in process production ⁇ Pro [a] (x [Steel plate cutting work in process production])
- a ⁇ Hat_Basis_for_Fab Service ⁇ ⁇ 2 ⁇ ⁇ Cutting service, time, #, #> ⁇
- the cutting service input time is identified as 2 hours by norm calculation.
- the support information generation unit 134 adds information on the input time of the fabrication service derived in 5) to 8) to the material input relationship derived in 1) to 4), so that the BOM shown in FIG. Is generated and stored in the support information holding unit 126.
- the support information providing unit 136 transmits BOM data to the production management system 108 when predetermined provision conditions are satisfied.
- a procurement plan formulated by MRP does not take production scheduling into consideration, and is a plan under the assumption of infinite production capacity.
- a procurement plan based only on BOM 1000 press-formed products and 2000 kg of paint are prepared one hour before delivery.
- 1000 pieces of copper plate cutting work in progress and 1000 pieces of iron plate cutting work in progress are prepared one hour before painting.
- 8000 kg of the copper material is prepared 1 hour before the press work, and 20000 kg of the iron material is prepared 2 hours before the press work.
- scheduling information is described in the transaction information of the fabrication services B1 to B3.
- a cutting service for 1 hour it is necessary to use an electric power of 2.5 kWh, a labor of 0.2 hours, and a cutting device for 1 hour.
- a pressing service for one hour it is necessary to use 10 kWh of electric power, one hour of labor, and one hour of a pressing device.
- the painting service for 1 hour it takes 1 hour of labor for the painter.
- scheduling focus on the resources that are the most bottlenecked. In each of the three services of cutting, pressing, and painting, the cutting device, the press processing device, and the painter become resources that become bottlenecks, and the timing of the supply becomes the schedule of the entire process.
- the support information generation unit 134 specifies the order of a plurality of product production tasks in the same manner as when generating the BOM.
- steel plate cutting work-in-process production and copper plate cutting work-in-process production (these are in parallel) ⁇ press forming work-in-process production ⁇ painted product production are specified.
- the support information generation unit 134 identifies a service used in each product production task, and extracts a bottleneck resource in the transaction information of the service and its use time by a projection operation. In the event information and transaction information, when a certain input element is a bottleneck resource, a flag to that effect may be added to the input element. Alternatively, a specific input element (resource) may be determined as a bottleneck resource in advance, and information to that effect may be stored in the transaction information holding unit 122 in advance.
- the support information generation unit 134 arranges services used in each product production task in the execution order of a plurality of product production tasks, and generates service flow information describing the bottleneck elements of each service and the usage time thereof.
- FIG. 15 shows an example of service flow information generated in this example. This figure can also be said to be a service development table.
- the support information generation unit 134 associates the service flow information with resource constraint information (FIG. 1) related to predetermined workers and machines and stores the information in the support information holding unit 126.
- the support information providing unit 136 transmits service flow information and resource constraint information to the production management system 108 as management support information.
- a resource necessary for performing the task and its occupation time are extracted from the task description (transaction information) described in the exchange algebra and provided to the production management system 108.
- the production management system 108 uses the information provided from the management support apparatus 102 and a known algorithm (for example, an algorithm for a dynamic resource allocation problem for a parallel project proposed by the inventor in Japanese Patent Application No. 2011-104944) to dynamically allocate resources. Information such as plans and Gantt charts can be easily calculated.
- the POE data of a company's production task and service task as transaction information by multi-entry bookkeeping using a real account and a service account.
- information for supporting corporate management by financial accounting, cost accounting, MRP, production planning, environmental accounting, etc. is designed, implemented and implemented in an integrated manner for various corporate activities composed of mono-production tasks and service tasks. Can be managed.
- management is performed centrally (name management) using a code system based on the account items of goods and services used for task transaction description.
- Various information necessary for corporate management is automatically obtained by algebraic operations by using algebraic multi-entry bookkeeping data (transaction information) as a centralized common source and appropriately referring to parameters such as resource constraint information. It is done.
- parts, work-in-progress, and finished product codes between information necessary for corporate management can be handled in an integrated manner by using the basis of algebraic multi-entry bookkeeping.
- the composition of raw materials and work-in-progress, parts procurement plan, and production cost integration are required. It is done.
- the management support apparatus 102 easily calculates the cost of production services, work-in-progress, and finished products from the description (transaction information) of the task made by multi-entry bookkeeping, and provides the cost information. Already shown.
- cost risk management information can be obtained by giving fluctuations of various factors such as materials and energy costs, personnel costs, capital costs of equipment and equipment (service charges for equipment use), bads processing costs, etc. as scenarios. Is meant to be.
- MRP-like inventory management and order management can be performed based on the BOM information and service flow information provided by the management support apparatus 102.
- various problem management during actual operation can be performed based on various management support information provided by the management support apparatus 102. Deviations from the plan often occur in the actual production process, but the management support apparatus 102 of the embodiment generates management support information reflecting the latest event information and parameters over the above phases 1) to 3). And provide them sequentially.
- the accounting system 106 and the production management system 108 can execute the accounting process and the production management process according to the latest situation.
- the management of the “thing” manufacturing process has been described as one example.
- the description of the manufacturing task transaction by multi-entry bookkeeping using real accounts and the information system design framework for the integrated design, implementation and management of the resulting manufacturing project as shown in this embodiment It can also be applied to projects consisting of service tasks that are not manufacturing. Examples are shown below.
- Interior construction service projects In interior construction such as condominiums, a single room construction can be described in the form of a project in which tasks such as flooring, electrical work, and piping work are linked in half order. Materials are also input there, but the main interest is in scheduling human resources that provide services such as electricians. However, at the same time, material planning is also necessary. In this sense, by using the approach of the present embodiment, both material planning and scheduling in construction projects such as interior construction can be handled in an integrated manner.
- Medical clinical path The medical care process is described as a project consisting of a series of medical tasks, such as medical examinations and examinations, and their chain.
- medical tasks such as medical examinations and examinations, and their chain.
- the input of materials in individual tasks and the scheduling of resources such as doctors, nurses, and inspection machines that are resources for performing the tasks become problems.
- the framework of the present embodiment can be easily applied to such a case.
- the management support apparatus 102 records transaction information for each event of a task (for example, a work-in-progress production task or a finished product production task) that constitutes a project critical path.
- a task for example, a work-in-progress production task or a finished product production task
- an integrated management system related to services and production can be realized in an easy-to-manage form based on a consistent principle, based only on a description in a transaction format in real units.
- the construction of a system based on transaction descriptions related to task execution does not require a large-scale database or its management.
- the enterprise system 100 that manages the modification or modification can be robustly modified. For example, by using data of algebraic multiple description and applying a known dynamic scheduling algorithm, it is possible to flexibly cope with rearrangement of schedules during production.
- the POP Point ⁇ of Production
- the POP (Point ⁇ of Production) event data of the production system is linked with the algebraic multiple description about the processing of tasks and services, not as a planning problem.
- real-time transaction processing becomes easy by associating various POE events with data generated at that time.
- Such a system can be designed much more flexibly when designed as an autonomous distributed cooperative system as in this embodiment, rather than as a cloud-like huge system.
- the architecture proposed in the present embodiment is based on the representation of production information based on exchange algebra and record type parameter data (data algebra). Execute. Such a system can be continually improved and added later, and the introduction of the system may be started sequentially from the necessary part. Furthermore, task data is structured with a small capital cost and a concept that can be understood by the person in charge at the site.
- (1) raw materials, labor, energy, input of equipment, and (2) main products, by-products, and services are measured.
- event information input parameters
- event information such as production volume
- various scenarios such as price, technology (capital investment, etc.) and environmental constraints
- various axes such as price unit, substance unit, waste evaluation, etc.
- This management support method can be applied to the management of multiple processes such as (1) basic design of manufacturing processes, (2) introduction of factory production systems including equipment, and (3) production processes according to orders received. For example, the management work of each process can be supported.
- 100 corporate system 102 management support device, 120 basis information holding unit, 122 transaction information holding unit, 124 parameter holding unit, 126 support information holding unit, 130 event receiving unit, 132 transaction recording unit, 134 support information generating unit, 136 support Information provision department.
- the present invention can be applied to an information processing apparatus.
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Abstract
Description
本発明の実施の形態の構成を説明する前に、本実施の形態の前提となる交換代数について説明する。
1.多分類数値型(以下、「会計型データ」とも呼ぶ。)
データの値とデータの属性(以下、「基底」とも呼ぶ。)の組み合わせであり、データの値として数値が用いられ、データの属性として名称・単位・時間・主体が用いられる。例えば、40<現金,円>+30<ミカン,個>・・・と表現される。
2.多分類混合型(以下、「レコード型データ」とも呼ぶ。)
データの値と基底の組み合わせであり、データの値および基底には数値や数値以外の様々なリテラルが用いられる。例えば、55<年齢>+山田太郎<名前>+津軽<好きな果物>・・・と表現される。
以下では、主に会計型データについて詳細に説明する。
例1:x=200<リンゴ,円,#,#>+400<さんま,円,#,#>
例2:y=200<リンゴ,円,2006年第1四半期,#>+400<リンゴ,円,2006年第2四半期,#>+720<リンゴ,円,2006年第3四半期,#>
上記の例1では時間と主体が省略されており、例2では主体が省略されている。例2は時系列データが表現されたものとも言える。また基底の主体には企業名等の組織の識別情報が設定されてもよい。
x1=30<現金>+20<リンゴ>+50<負債>
y1=^x1=30^<現金>+20^<リンゴ>+50^<負債>
~(y1+x1)=(30^<現金>+20^<リンゴ>+50^<負債>)+(30<現金>+20<リンゴ>+50<負債>)=0
x1=200<現金,円>+100^<リンゴ,円>+100<利益,円>
x2=50<光熱費,円>+50^<現金,円>
x3=100^<利益,円>+100<営業収益,円>
x4=50^<営業収益,円>+50^<光熱費,円>
y=x1+x2+x3+x4=(200<現金,円>+100^<リンゴ,円>+100<利益,円>)+(50<光熱費,円>+50^<現金,円>)+(100^<利益,円>+100<営業収益,円>)+(50^<営業収益,円>+50^<光熱費,円>)
~y=150<現金,円>+100^<リンゴ,円>+50<営業収益,円>
1.アグリゲーション
300円の津軽と200円の富士と100円の紅玉(いずれもリンゴの1品種)があったとする。これを、x=300<津軽,円>+200<富士,円>+100<紅玉,円>と表現する。この津軽・富士・紅玉を「リンゴ」とまとめて分類する操作も一種の振替であり、アグリゲーションとよぶ。なお前提として{津軽,富士,紅玉}-->{リンゴ}という対応関係のマップが与えられている必要がある。
按分とは、1つの分類項目をさらに細かく複数の分類項目へ分割することである。例えば、アグリゲーションに示した例では基底<リンゴ>に対応する値を、津軽・富士・紅玉へ分割することを意味する。なお前提として{リンゴ}-->{津軽,富士,紅玉}の按分比率が与えられている必要があり、ここでは1:1:1であることとする。
按分を表す振替えG(x)は、F(x)を用いて、~{x+F(x)}で与えられる。すなわち、G(x)=~{x+F(x)}=600<リンゴ,円>+(600^<リンゴ,円>+200<津軽,円>+200<富士,円>+200<紅玉,円>)=200<津軽,円>+200<富士,円>+200<紅玉,円>、となる。
以下、前提技術1の交換代数の考え方を利用してデータ編集処理を実行する情報処理装置(以下、「データ編集装置」と呼ぶ。)について説明する。前提技術2において、ユーザは、対象がその集合に属するための必要十分条件を与えることによって集合を記述する方法である内包的記法を用いて、データの編集内容を記述する。前提技術2のデータ編集装置は、内包的記法により記述された編集内容に基づいて、集合の要素をすべて列挙することで集合を記述する方法である外延的記法で記述されたプログラムコードを出力する。そして、編集対象のデータを、交換代数に対応する形式のデータオブジェクトとしてメモリに読み込み、上記のプログラムコードを実行することによりデータの編集処理を実行する。
図7は、データ編集装置10の動作を示すフローチャートである。まずユーザは、内包的記法言語を用いてデータの編集内容を内包的記法により記述し、そのプログラムコードを指定したデータの編集指示をデータ編集装置10へ入力する。データ編集装置10が所定の入力装置を介してデータの編集指示を受け付けた場合(S10のY)、データ編集装置10のコード取得部20は、ユーザにより入力されたプログラムコードをユーザコードとして取得する(S12)。コード生成部22は、コード対応関係テーブル14に保持されたユーザコードと実行コード間の対応関係にしたがって、ユーザコードから実行コードの生成処理を開始する(S14)。
近年、M2M(Machine To Machine)、IoT(Internet Of Things)、IoE(Internet Of Everything)等の技術革新を受け、サイバーフィジカル空間上でのものづくりやサービス構築に関して、新たな産業インフラのアーキテクチャデザインが必須となっている。ここでは、物的勘定とサービス勘定を用いて交換代数で記述された代数的多元簿記(Algebraic Multi-dimensional Bookkeeping System:AMBS)を基軸として、生産やサービス提供のシステムに関する諸情報を統合的に扱う生産支援システムの構築を提案する。
IoEといわれる時代において、自律性の高い人・モノ・ソフトウェア等のエージェントが相互に結びついて、モノの生産や、サービスのワークフローを組織の内部および組織の壁を越えて、管理(設計・実装・保守を含む)することの必要性が高まっている。現状、その管理を支援する情報システムは、データベースソリューションの延長上で設計されており、会計や原価管理、生産計画、在庫管理、環境管理等の各種処理について、それぞれ別個に情報を管理していた。
以下、製造業の企業に構築された情報処理システムである企業システムを例として説明するが、実施の形態に記載の技術は、製造業に限らず、様々な業種の企業や団体、公的機関における情報管理に適用可能である。図9は、実施の形態の企業システム100の構成を示す。企業システム100は、管理支援装置102、担当者端末104、会計システム106、生産管理システム108を備える。各装置の物理的な台数に制限はない。
1.多元簿記による生産タスクおよびサービスタスクの記録:
ここでは、完成品としての塗装済製品を製造する一連のプロセス(プロジェクト)を考える。具体的には、塗装済製品の製造パスを構成する個々のタスクを製造イベントとして、実物勘定・サービス勘定を用いた複式の取引として特徴付ける。すなわち、モノの生産やサービスの遂行の単位としてのタスクを、生産やサービスに関するプロジェクト遂行の単位となるイベントとして認識し、そのイベントを実物勘定およびサービス勘定を用いたトランザクションとして記録する。
(A1)鉄板切削加工仕掛品生産のイベントに対応する取引情報:
x[鉄板切削加工仕掛品生産]
=1<鉄板切削加工仕掛品,個,#,#>
+5<鉄屑,Kg,#,#>
+20^<鉄材,Kg,#,#>
+2^<切削加工サービス,時間,#,#>
x[銅板切削加工仕掛品生産]
=1<銅板切削加工仕掛品,個,#,#>
+2<銅屑,Kg,#,#>
+8^<銅材,Kg,#,#>
+1^<切削加工サービス,時間,#,#>
これは、銅板材8Kgを原料として切削加工を1時間実施すると、銅板切削加工仕掛品1個と副産物としての銅屑2Kgが生産されるという取引を示している。
x[プレス成形仕掛品生産]
=1<プレス成形仕掛品,個,#,#>
+1^<鉄板切削加工仕掛品,個,#,#>
+1^<銅板切削加工仕掛品,個,#,#>
+1^<プレス加工サービス,時間,#,#>
これは、鉄板切削加工仕掛品1個と銅板切削加工仕掛品1個に対してプレス加工を1時間実施すると、プレス成形仕掛品1個が生産されるという取引を示している。
x[塗装済製品生産]
=1<塗装済製品,個,#,#>
+1^<プレス成形仕掛品,個,#,#>
+2^<塗料,Kg,#,#>
+1^<塗装サービス,時間,#,#>
これは、プレス成形仕掛品1個と塗料2Kgを原料として塗装サービスを1時間実施すると、塗装済製品1個が生産されるという取引を示している。
x[単位切削加工サービス]
=1<切削加工サービス,時間,#,#>
+2.5^<電力,KWh,#,#>
+12.9<CO2,Kg,#,#>
+0.2^<労働サービス,時間,#,#>
+1^<切削装置利用サービス,時間,#,#>
x[単位プレス加工サービス]
=1<プレス加工サービス,時間,#,#>
+10^<電力,KWh,#,#>
+10<CO2,Kg,#,#>
+1^<労働サービス,時間,#,#>
+1^<プレス装置利用サービス,時間,#,#>
x[単位塗装サービス]
=1<塗装サービス,時間,#,#>
+4^<地下水,L,#,#>
+0.01<汚染物質,Kg,#,#>
+1^<労働サービス,時間,#,#>
既述したように、取引記録部132は、企業活動に関する諸タスクのPOEデータを、実物基底を用いて複式簿記形式の取引情報として記録する。支援情報生成部134は、記録された取引情報と、価格情報等のパラメータにもとづいて、サービス提供の管理やモノの生産の管理に必要な諸データ(すなわち管理支援情報)を抽出する。なお、パラメータは取引情報の記録時点で定められる必要はなく、管理支援情報の生成時点までに定められればよい。
生産加工タスクとしての4つのPOE情報の実物勘定に基づく取引情報(A1~A4)と、生産加工タスクで投入される3つの加工サービスタスクの取引情報(B1~B3)を現金評価に換算することにより通常の財務会計情報と、それを用いた原価計算の基本情報が得られる。取引記録部132は、パラメータ保持部124が保持する入力要素の価格情報にしたがって、取引情報において入力要素の計量単位で示された入力要素の数量を金銭単位へ変換することにより、取引情報における出力要素の原価を示す情報を支援情報として生成し、支援情報保持部126へ格納する。
T2=1<銅材,Kg,#,#> -> c2<銅材,円,#,#>
T3=1<鉄材,Kg,#,#> -> c3<鉄材,円,#,#>
T4=1<労働サービス,時間,#,#> -> c4<労働サービス,円,#,#>
T5=1<切削装置利用サービス,時間,#,#> -> c5<切削装置利用サービス,円,#,#>
T6=1<プレス加工装置利用サービス,時間,#,#> -> c6<プレス加工装置利用サービス,円,#,#>
T7=1<地下水,L,#,#> -> c7<地下水,円,#,#>
T8=1<塗料,Kg,#,#> -> c8<塗料,円,#,#>
T1(a)=a^<電力,KWh,#,#>+a×c1<電力,円,#,#>
T2(a)=a^<銅材,Kg,#,#>+a×c2<銅材,円,#,#>
T3(a)=a^<鉄材,Kg,#,#>+a×c3<鉄材,円,#,#>
T4(a)=a^<労働サービス,時間,#,#>+a×c4<労働サービス,円,#,#>
T5(a)=a^<切削装置利用サービス,時間,#,#>+a×c5<切削装置利用サービス,円,#,#>
T6(a)=a^<プレス加工装置利用サービス,時間,#,#>+a×c6<プレス加工装置利用サービス,円,#,#>
T7(a)=a^<地下水,L,#,#>+a×c7<地下水,円,#,#>
T8(a)=a^<塗料,Kg,#,#>+a×c8<塗料,円,#,#>
Q1(a)=a^<CO2,Kg,#,#>+0<CO2,円,#,#>
Q2(a)=a^<汚染物質,Kg,#,#>+0<汚染物質,円,#,#>
Q3(a)=a^<鉄屑,Kg,#,#>+0<鉄屑,円,#,#>
Q4(a)=a^<銅屑,Kg,#,#>+0<銅屑,円,#,#>
R[プレス加工サービス](a)=a^<プレス加工サービス,時間,#,#>+a×β<プレス加工サービス,円,#,#>
R[塗装サービス](a)=a^<塗装サービス,時間,#,#>+a×γ<塗装サービス,円,#,#>
R[鉄板切削加工仕掛品](a)=a^<鉄板切削加工仕掛品,個,#,#>+a×δ[鉄板切削]<鉄板切削加工仕掛品,円,#,#>
R[銅板切削加工仕掛品](a)=a^<銅板切削加工仕掛品,個,#,#>+a×δ[銅板切削]<銅板切削加工仕掛品,円,#,#>
R[プレス成形仕掛品](a)=a^<プレス成形仕掛品,個,#,#>+a×δ[プレス]<プレス成形仕掛品,円,#,#>
R[塗装済製品](a)=a^<塗装済製品,個,#,#>+a×δ[塗装]<塗装済製品,円,#,#>
x[単位切削加工サービス:円]
=~{x[単位切削加工サービス]+R[切削加工サービス](1)+^T1(2.5)+Q1(12.9)+^T4(0.2)+^T5(1)}
=~{1<切削加工サービス,時間,#,#>+2.5^<電力,KWh,#,#>+12.9<CO2,Kg,#,#>+0.2^<労働サービス,時間,#,#>+1^<切削装置利用サービス,時間,#,#>
+1^<切削加工サービス,時間,#,#>+α<切削加工サービス,円,#,#>
+2.5<電力,KWh,#,#>+2.5c1^<電力,円,#,#>
+12.9^<CO2,Kg,#,#>+0<CO2,円,#,#>
+0.2<労働サービス,時間,#,#>+0.2c4^<労働サービス,円,#,#>
+1<切削装置利用サービス,時間,#,#>+c5^<切削装置利用サービス,円,#,#>}
=α<切削加工サービス,円,#,#>+2.5c1^<電力,円,#,#>+0.2c4^<労働サービス,円,#,#>+c5^<切削装置利用サービス,円,#,#>
α=2.5c1+0.2c4+c5
c1、c4、c5は所与の値であるため、1時間あたりの切削加工サービスの原価であるαの値が定まることになる。他のモノおよびサービスについても同様である。
x[単位プレス加工サービス:円]
=~{x[単位プレス加工サービス]+R[プレス加工サービス](1)+^T1(10)+Q1(10)+^T4(1)+^T6(1)}
=β<プレス加工サービス,円,#,#>+10c1^<電力,円,#,#>+c4^<労働サービス,円,#,#>+c6^<プレス加工装置利用サービス,円,#,#>
これより、β=10c1+c4+c6、が導出される。
=~{x[単位塗装サービス]+R[塗装サービス](1)+^T7(4)+Q2(0.01)+^T4(1)}
=γ<塗装サービス,円,#,#>+4c7^<地下水,円,#,#>+c4^<労働サービス,円,#,#>
これより、γ=4c7+c4、が導出される。
x[鉄板切削加工仕掛品生産:円]
=~{x[鉄板切削加工仕掛品生産]+R[鉄板切削加工仕掛品](1)+Q3(5)+T3^(20)+^R[切削加工サービス](2)}
=δ[鉄板切削]<鉄板切削加工仕掛品,円,#,#>+20c3^<鉄材,円,#,#>+2α^<切削加工サービス,円,#,#>
これより、δ[鉄板切削]=20c3+2α、が導出される。すなわち鉄板切削加工仕掛品の原価として、5c1+20c3+0.4c4+2c5が導出される。
=~{x[銅板切削加工仕掛品生産]+R[銅板切削加工仕掛品](1)+Q4(2)+T2^(8)+^R[切削加工サービス](1)}
=δ[銅板切削]<銅板切削加工仕掛品,円,#,#>+8c2^<銅材,円,#,#>+α^<切削加工サービス,円,#,#>
これより、δ[銅板切削]=8c2+α、が導出される。すなわち銅板切削加工仕掛品の原価として、2.5c1+8c2+0.2c4+c5が導出される。
x[プレス成形仕掛品生産:円]
=~{x[プレス成形仕掛品生産]+R[プレス成形仕掛品](1)+^R[鉄板切削加工仕掛品](1)+^R[銅板切削加工仕掛品](1)+^R[プレス加工サービス](1)}
=δ[プレス]<プレス成形仕掛品,円,#,#>+δ[鉄板切削]^<鉄板切削加工仕掛品,円,#,#>+δ[銅板切削]^<銅板切削加工仕掛品,円,#,#>+β^<プレス加工サービス,円,#,#>
これより、δ[プレス]=δ[鉄板切削]+δ[銅板切削]+β、が導出される。すなわちプレス成形仕掛品の原価として、17.5c1+8c2+20c3+1.6c4+3c5+c6が導出される。
=~{x[塗装済製品生産]+R[塗装済製品](1)+^R[プレス成形仕掛品](1)+^T8(2)+^R[塗装サービス](1)}
=δ[塗装]<塗装済製品,円,#,#>+δ[プレス]^<プレス成形仕掛品,円,#,#>+2c8^<塗料,円,#,#>+γ^<塗装サービス,円,#,#>
これより、δ[塗装]=δ[プレス]+2c8+γ、が導出される。すなわち塗装済製品の原価として、17.5c1+8c2+20c3+2.6c4+3c5+c6+4c7+2c8が導出される。
マテリアルフローコスト会計(以下「MFCA」とも呼ぶ。)は、生産プロセスにおける材料の無駄などを管理するための特殊な管理会計として近年注目を集めている。MFCAでは財務会計の原価計算とは異なる基準で製品の価値を評価する。
=|Pro[^<鉄材,Kg,#,#>](x[鉄板切削加工仕掛品生産])|
=|20^<鉄材,Kg,#,#>|
=20
Input[銅]
=|Pro[^<銅材,Kg,#,#>](x[銅板切削加工仕掛品生産])|
=|8^<鉄材,Kg,#,#>|
=8
Waste[鉄]
=|Pro[^<鉄屑,Kg,#,#>](x[鉄板切削加工仕掛品生産])|
=|5<鉄屑,Kg,#,#>|
=5
Input[銅]
=|Pro[^<銅屑,Kg,#,#>](x[銅板切削加工仕掛品生産])|
=|2^<銅屑,Kg,#,#>|
=2
product_use[鉄]=Input[鉄]-Waste[鉄]=15
product_use[銅]=Input[銅]-Waste[銅]=6
支援情報生成部134は、原料のうち製品に使用された重量と屑に使用された重量との比率を求める。ここでは、鉄の場合に15:5となり、銅の場合に6:2になる。支援情報生成部134は、この比率をサービスに関する按分比率として識別し、鉄の場合に3/4:1/4、銅の場合も3/4:1/4を按分比率として識別する。
利用時間[切削加工サービス]
=|Pro[^<切削加工サービス,時間,#,#>](x[鉄板切削加工仕掛品生産])|
=|2^<切削加工サービス,時間,#,#>|=2
=3/4×利用時間[切削加工サービス]×x[単位切削加工サービス]
=1.5x[単位切削加工サービス]
=1.5<切削加工サービス,時間,#,#>
+3.75^<電力,KWh,#,#>
+19.35<CO2,Kg,#,#>
+0.3^<労働サービス,時間,#,#>
+1.5^<切削装置利用サービス,時間,#,#> ・・・(式1)
=1/4×利用時間[切削加工サービス]×x[単位切削加工サービス]
=0.5x[単位切削加工サービス]
=0.5<切削加工サービス,時間,#,#>
+1.25^<電力,KWh,#,#>
+6.45<CO2,Kg,#,#>
+0.1^<労働サービス,時間,#,#>
+0.5^<切削装置利用サービス,時間,#,#> ・・・(式2)
利用時間[切削加工サービス]
=|Pro[^<切削加工サービス,時間,#,#>](x[銅板切削加工仕掛品生産])|
=|1^<切削加工サービス,時間,#,#>|=1
=3/4×利用時間[切削加工サービス]×x[単位切削加工サービス]
=0.75x[単位切削加工サービス]
=0.75<切削加工サービス,時間,#,#>
+1.875^<電力,KWh,#,#>
+9.675<CO2,Kg,#,#>
+0.15^<労働サービス,時間,#,#>
+0.75^<切削装置利用サービス,時間,#,#> ・・・(式3)
=1/4×利用時間[切削加工サービス]×x[単位切削加工サービス]
=0.25x[単位切削加工サービス]
=0.25<切削加工サービス,時間,#,#>
+0.625^<電力,KWh,#,#>
+3.225<CO2,Kg,#,#>
+0.05^<労働サービス,時間,#,#>
+0.25^<切削装置利用サービス,時間,#,#> ・・・(式4)
エネルギーは一般的に間接経費として計上される。しかし本実施の形態では、B1~B3が示すサービス取引情報において、エネルギーを切削加工サービスおよびプレス加工サービスへの入力要素として扱うことにより直接原価計算を行っている。
a<照明サービス,lmh,#,#>+b^<電力,KWh,#,#>、
c<エアコンサービス,KWh,#,#>+c^<電力,KWh,#,#>
等のサービス取引情報を記録してもよい。これにより、(1)エアコンサービスや照明サービスを生成すること、(2)それらのサービスをさらに別のサービスの生成に投入すること、(3)それらのサービスを消費すること、を明確にでき、エネルギー利用のプロファイルを明確にすることができる。
生産管理では、BOMのコード体系の管理と、BOMに基づいてMRP(Materials Requirements Planning、資材所要量計画)により資材の調達計画を策定することが重要な管理事項になる。
ProjectSet={x[鉄板切削加工仕掛品生産],x[銅板切削加工仕掛品生産],x[プレス成形仕掛品生産],x[塗装済製品生産]}
このProjectSetは、塗装済製品を生産するための工程の集合を示す。
={<鉄板切削加工仕掛品,個,#,#>,<銅板切削加工仕掛品,個,#,#>,<プレス成形仕掛品,個,#,#>,<塗装済完成品,個,#,#>}
Hat_Basis_for_Product&InProcess
={^<鉄板切削加工仕掛品,個,#,#>,^<銅板切削加工仕掛品,個,#,#>,^<プレス成形仕掛品,個,#,#>,^<塗装済完成品,個,#,#>}
Basis_for_ByProduct(副産物の集合)
={<鉄屑,Kg,#,#>,<銅屑,Kg,#,#>}
Hat Basis_for_ByProduct
={^<鉄屑,Kg,#,#>,^<銅屑,Kg,#,#>}
={<鉄材,Kg,#,#>,<銅材,Kg,#,#>,<塗料,Kg,#,#>}
Hat Basis_for_Material
={^<鉄材,Kg,#,#>,^<銅材,Kg,#,#>,^<塗料,Kg,#,#>}
Basis_for_Fab Service(ファブリケーションサービスの集合)
={<切削加工サービス,時間,#,#>,<プレス加工サービス,時間,#,#>,<塗装サービス,時間,#,#>}
Hat_Basis_for_Fab Service
={^<切削加工サービス,時間,#,#>,^<プレス加工サービス,時間,#,#>,^<塗装サービス,時間,#,#>}
=Basis_for_Product&InProcess
∪ Basis_for_ByProduct
∪ Basis_for_Material
∪ Basis_for_Fab Service
∪ Hat_Basis_for_Product&InProcess
∪ Hat_Basis_for_ByProduct
∪ Hat_Basis_for_Material
∪ Hat_Basis_for_Fab Service
1)Next to 塗装済製品生産
={Pro[a](x[塗装済製品生産])|a∈Hat_Basis_for_Product&InProcess ∪ Hat_Basis_for_Material}
={1^<プレス成形仕掛品,個,#,#>,2^<塗料,Kg,#,#>}
これは、塗装済製品生産の取引情報から、入力要素としての仕掛品および原料を抽出する射影操作である。
2)Next to プレス成形仕掛品生産
={Pro[a](x[プレス成形仕掛品生産])|a∈Hat_Basis_for_Product&InProcess ∪ Hat_Basis_for_Material}
={1^<鉄板切削加工仕掛品,個,#,#>,1^<銅板切削加工仕掛品,個,#,#>}
これは、プレス成形仕掛品生産の取引情報から、入力要素としての仕掛品および原料を抽出する射影操作である。
3)Next to 鉄板切削加工仕掛品生産
={Pro[a](x[鉄板切削加工仕掛品生産])|a∈Hat_Basis_for_Product&InProcess ∪ Hat_Basis_for_Material}
={20^<鉄材,Kg,#,#>}
4)Next to 銅板切削加工仕掛品生産
={Pro[a](x[銅板切削加工仕掛品生産])|a∈Hat_Basis_for_Product&InProcess ∪ Hat_Basis_for_Material}
={8^<銅材,Kg,#,#>}
塗装済製品 1個
塗料 2Kg
プレス成形仕掛品 1個
鉄板切削加工仕掛品 1個
鉄材 20Kg
銅板切削加工仕掛品 1個
銅材 8Kg
5)Fab_Service_of_塗装済製品生産
={Pro[a](x[塗装済製品生産])|a∈Hat_Basis_for_Fab Service}
={1^<塗装サービス,時間,#,#>}
以降、ノルム演算により、塗装サービスの投入時間を1時間と識別する。
6)Fab_Service_of_プレス成形仕掛品製造
={Pro[a](x[プレス成形仕掛品生産])|a∈Hat_Basis_for_Fab Service}
={1^<プレス加工サービス,時間,#,#>}
以降、ノルム演算により、プレス加工サービスの投入時間を1時間と識別する。
={Pro[a](x[銅板切削加工仕掛品生産])|a∈Hat_Basis_for_Fab Service}
={1^<切削加工サービス,時間,#,#>}
以降、ノルム演算により、切削加工サービスの投入時間を1時間と識別する。
8)Fab_Service_of_鉄板切削加工仕掛品生産
={Pro[a](x[鉄板切削加工仕掛品生産])|a∈Hat_Basis_for_Fab Service}
={2^<切削加工サービス,時間,#,#>}
以降、ノルム演算により、切削加工サービスの投入時間を2時間と識別する。
一般的にMRPで策定する調達計画は、生産スケジューリングを考慮に入れておらず、いわば無限生産能力を仮定した下での計画となる。分かり易い例として、図11において塗装済製品を1000個、所定日時に納品することを考える。BOMのみに基づく調達計画では、納品の1時間前までにプレス成形仕掛品1000個と塗料2000Kgを用意することになる。さらに、プレス加工に必要な期間から、塗装の1時間前に、銅板切削加工仕掛品と鉄板切削加工仕掛品を1000個ずつ用意することになる。さらに、銅板の切削加工に1時間、鉄板の切削加工に2時間かかるため、プレス加工の1時間前に銅材8000Kgを用意し、プレス加工の2時間前に鉄材20000Kgを用意することになる。
マンション等の内装工事では、一部屋の工事一式を、床張りや電気工事、配管工事等のタスクを半順序で連鎖させたプロジェクトの形式で記述できる。そこでは、資材の投入も行われるが、主な関心は電気工などのサービスを提供する人的資源のスケジューリングにある。しかし同時に資材計画も必要であり、その意味では本実施の形態のアプローチを用いることにより、内装工事等の工事のプロジェクトにおける資材計画とスケジューリングの両方を統合的に扱うことが可能となる。
医療における診療プロセスは、診察や検査等一連の医療タスクと、その連鎖からなるプロジェクトとして記述される。ここでも、個々のタスクでの資材投入と、タスクを遂行する資源である医師や看護師、検査機械などの資源のスケジューリングが課題となる。本実施の形態の枠組みはこのようなケースにも容易に適用可能である。
上記のようなものづくりや内装工事、医療のクリニカルパスに限らず、災害時の避難所での支援サービスから、観光客や高齢者に対するサービスまで、様々なサービスは、サービスの個々のタスクとそれを半順序関係で結んだプロジェクトの形で表現される。そこでは、個々のタスクの定義と、個々のタスクを遂行するための資材の投入計画と、さらにサービスを実行する資源に関するスケジューリングとを統合的に行うことが求められる。本実施の形態にて提案した、個々のタスクを資材投入部分とサービス投入部分に分離して、代数的多元複式記述により定式化する方法により、極めて一般的な形で、複数のタスクからなるプロジェクトの原価計算から資材計画、スケジューリング等の多彩な管理業務を統合的に支援することが可能になる。
Claims (8)
- 所定の組織で発生するイベントを構成する入力要素の数量と、前記イベントを構成する出力要素の数量とを含むイベント情報を受け付けるイベント受付部と、
前記イベント受付部により受け付けられたイベント情報にしたがって、交換代数を適用して表現された取引情報であって、前記入力要素を貸方科目としてその数量を前記入力要素の計量単位で示し、前記出力要素を借方科目としてその数量を前記出力要素の計量単位で示す複式簿記記述による取引情報を記録する取引記録部と、
前記取引記録部により記録された取引情報にしたがって、複数種類の手法による前記組織の管理を支援するための複数種類の支援情報を生成する情報生成部と、
を備えることを特徴とする管理支援装置。 - 前記取引記録部は、モノの生産に関する入力要素と出力要素を含む取引情報であるモノ取引情報と、前記モノの生産のために投入されるサービスの生産に関する入力要素と出力要素を含む取引情報であるサービス取引情報を記録し、
前記情報生成部は、前記モノ取引情報と前記サービス取引情報にしたがって、前記複数種類の支援情報を生成することを特徴とする請求項1に記載の管理支援装置。 - 前記情報生成部は、前記入力要素の価格情報にしたがって、前記取引情報において前記入力要素の計量単位で示された前記入力要素の数量を金銭単位へ変換することにより、前記複数種類の支援情報の1つとして、前記取引情報における出力要素の原価を示す情報を生成することを特徴とする請求項1または2に記載の管理支援装置。
- 前記モノ取引情報の出力要素は、前記モノと、前記モノの生産に伴って生じる副産物を含み、
前記情報生成部は、前記モノ取引情報が示す前記モノと前記副産物の生産比率にて、前記サービス取引情報が示す入力要素の数量を按分することにより、前記複数種類の支援情報の1つとして、前記副産物の生産に使用される入力要素の数量を示す情報を生成することを特徴とする請求項2に記載の管理支援装置。 - 前記取引記録部は、完成品の生産に関する入力要素と出力要素を含む取引情報であって、その入力要素に仕掛品を含む完成品生産取引情報と、前記仕掛品の生産に関する入力要素と出力要素を含む取引情報であって、その入力要素に別の仕掛品を含む仕掛品生産取引情報を記録し、
前記情報生成部は、前記完成品生産取引情報から仕掛品の情報を抽出し、その仕掛品に関する仕掛品生産取引情報から別の仕掛品を抽出するように生産プロセスを遡って仕掛品を抽出していくことにより、前記複数種類の支援情報の1つとして、部品表の情報を生成することを特徴とする請求項1に記載の管理支援装置。 - 所定の組織で発生するイベントを構成する入力要素の数量と、前記イベントを構成する出力要素の数量とを含むイベント情報を受け付けるステップと、
前記受け付けるステップで受け付けられたイベント情報にしたがって、交換代数を適用して表現された取引情報であって、前記入力要素を貸方科目としてその数量を前記入力要素の計量単位で示し、前記出力要素を借方科目としてその数量を前記出力要素の計量単位で示す複式簿記記述による取引情報を記録するステップと、
前記記録するステップで記録された取引情報にしたがって、複数種類の手法による前記組織の管理を支援するための複数種類の支援情報を生成するステップと、
をコンピュータが実行することを特徴とする管理支援方法。 - 実物単位で計られた(1)原料や労働、エネルギー、装置の投入量、(2)生産物や副産物、サービスの生産量等を示すイベント情報に基づいて、価格や技術(設備投資等)、環境制約等のシナリオを複数仮定し、価格単位や物質単位、廃棄物の評価等の軸を用いて、生産のための技術(設備投資等)や計画を評価することを特徴とする管理支援方法。
- 所定の組織で発生するイベントを構成する入力要素の数量と、前記イベントを構成する出力要素の数量とを含むイベント情報を受け付ける機能と、
前記受け付ける機能により受け付けられたイベント情報にしたがって、交換代数を適用して表現された取引情報であって、前記入力要素を貸方科目としてその数量を前記入力要素の計量単位で示し、前記出力要素を借方科目としてその数量を前記出力要素の計量単位で示す複式簿記記述による取引情報を記録する機能と、
前記記録する機能により記録された取引情報にしたがって、複数種類の手法による前記組織の管理を支援するための複数種類の支援情報を生成する機能と、
をコンピュータに実現させるためのコンピュータプログラム。
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