JP4766739B2 - Overhead management computer system - Google Patents

Description

[0001]
【Technical field】
The present invention relates to an indirect cost management system based on a method based on ABC (Activity-Based Costing).
[0002]
ABC is a costing method translated as “activity-based costing”. In the conventional cost calculation, the input resource cost (input cost) is allocated to the cost calculation target of products, services, etc. on the basis of easy allocation, whereas in ABC, the input resource cost (input cost) is assigned to the resource. There is a feature that after assigning to an activity (activity) using an agent (resource driver), it is assigned to a cost calculation object such as a product or service by a cost agent (cost driver).
[0003]
According to this method, the overhead cost can be allocated more rationally than in the past. “Indirect costs” refers to all costs or expenses that are indirect or indispensable in generating these, except for costs directly assigned to products, services, etc. This includes classifications such as manufacturing overhead, sales and administrative expenses, and general administrative expenses.
[0004]
In a conventional chargeback system using ABC or ABC, in principle, the overhead is directly assigned to the activity by the resource driver. Allocation criteria were used when allocation was not possible due to resource driver volume. However, this method has no concept of allocating allocation among activities in the charge source department. Therefore, it cannot be said that all of the overhead costs can be allocated to activities.
[0005]
With regard to the allocation of indirect costs to the charging department, the conventional ABC method is the amount obtained by the product of the cost driver amount for a certain activity and the unit price (planned unit price) planned for that activity (charge) (Cost amount) is allocated to the charge destination targeted by the activity. In principle, the planned unit price depending on the activity is used.
[0006]
As the term planned unit price expresses, this unit price is predicted in advance and is an average agreed internally. For example, when the activity is billing, the cost driver amount is the number of bills, and the planned unit price is the processing amount per bill. Therefore, the charge to a specific charge destination department is calculated by the product of the number of bills and the planned unit price.
[0007]
However, even if an unscheduled situation (trouble etc.) that can be said to be the responsibility of the charging department occurs, and even if a considerable amount of overtime work is required for invoice processing, this overtime is determined by the ABC method. It cannot be allocated to the charge department.
[0008]
The basic idea of allocation in ABC is the beneficiary's burden. In other words, since labor (service) in the indirect department (charge source department) is always directed to a specific charge destination department, the charge cost amount is allocated to the relevant charge department. .
[0009]
However, company-wide work or work across multiple charging departments should be allocated in some form.
[0010]
DISCLOSURE OF THE INVENTION
The present invention provides a system that can allocate all overhead costs to any one or more of a plurality of activities.
[0011]
The present invention also provides a system capable of appropriately allocating the charge cost corresponding to the charge destination department even when the overtime work is required.
[0012]
The present invention further provides a system capable of appropriately distributing and charging an activity for which a charge destination department cannot be specified to a plurality of charge destination departments.
[0013]
Furthermore, an object of the present invention is to provide a system capable of knowing a charge rate, a cost driver amount, a charge amount, etc. in an activity unit from either a charge source department or a charge destination department.
[0014]
Hereinafter, the inventions included in this application will be divided into four for convenience, and their outlines will be individually described with reference to FIGS.
[0015]
1st invention
In the first invention, when an activity to which an indirect cost is to be assigned is not specified, when it cannot be specified, or when it is inappropriate to specify, an input indirect cost is set to a predetermined ratio to a plurality of activities. Therefore, it is about allocation (this is called indirect allocation).
[0016]
The first invention in the form of an overhead management system can be expressed as follows with reference to FIG.
[0017]
The indirect cost management system according to the first invention is an input means for inputting an employee identification number, an activity relating to labor that causes the indirect cost of the employee, and a working hour relating to the labor, and corresponds to the employee identification number. Included in the input data input by the input means, the unit price storage means by employee that stores the hourly unit price of the employee, the activity storage means that stores a plurality of activities defined as belonging to the main business of the organization to which the employee belongs If the activity is stored as defined in the activity storage means, the hourly unit price corresponding to the employee identification number is read from the employee unit price storage means, and the product of the read hourly unit price and the corresponding working hours is calculated. Calculate and add this product for each activity to get the first allocation cost for each activity If the activity included in the data input by the first calculating means for calculating the amount and the input means is not stored as defined in the activity storing means, the hourly unit price corresponding to the employee identification number is set as the employee Read from the separate unit price storage means, calculate the product of the read hourly unit price and the corresponding working time, assign this product to the plurality of activities according to a predetermined ratio, and calculate the second allocated cost amount for each activity The sum of the second calculation means and the first allocation cost amount calculated by the first calculation means and the second allocation cost amount calculated by the second calculation means is calculated, and this sum is used as an activity. An activity-specific allocated cost amount storage unit is provided for storing each activity.
[0018]
The input means, the activity storage means, and the first calculation means are provided in a system that realizes the conventional ABC method, and indirect cost assignment (assignment to an activity) by this conventional system is called direct assignment.
[0019]
Indirect allocation is realized by input means, distribution ratio setting means, and second calculation means. The first allocation cost amount by direct allocation and the second allocation cost amount by indirect allocation are added for each activity and stored in the activity-specific allocation cost storage unit.
[0020]
In this way, all indirect costs incurred are always assigned to one of a plurality of activities. That is, for each activity, it is possible to grasp how much indirect cost is consumed in the activity.
[0021]
Most commonly, an organization to which an employee belongs includes multiple charge source departments. Each employee belongs to at least one charge source department. In such an embodiment, the employee unit price storage means stores the charge source department to which the employee belongs in correspondence with the employee identification number. The activity storage means stores, for each charge source department, a plurality of activities defined as belonging to the business of the charge source department. The first calculating means corresponds to the unit price per hour when the activity included in the input data is defined as belonging to the charge source department to which the employee of the employee identification number included in the input data belongs. The product with the working hours is calculated, and this product is added for each activity to calculate the first allocated cost amount for each activity. When the activity included in the input data is not stored as defined as belonging to the charge source department to which the employee of the employee identification number included in the input data belongs, the second calculation means is And a corresponding working time is calculated, and this product is allocated to the plurality of activities according to a predetermined ratio to calculate a second allocated cost amount for each activity.
[0022]
In a preferred embodiment, a distribution ratio setting means for setting the ratio for each charge source department is provided.
[0023]
Only the part related to the indirect allocation of the system can be expressed more comprehensively as an overhead management system as follows.
[0024]
As shown in FIG. 65, the overhead management system according to the present invention stores an input means for inputting an activity and an expense consumed by the activity, and a plurality of activities defined as belonging to a main business of a predetermined organization. If the activity included in the input data input by the input means is not stored as defined in the activity storage means, the expense included in the input data is determined according to a predetermined ratio. A calculation means for assigning to a plurality of activities and calculating an allocation cost amount for each activity, and an allocation cost amount calculated for each activity by the calculation means is added to the expense of the corresponding activity stored in the activity storage means. And this And a by Activity allocation cost amount storage means for storing the addition result to each activity. Here, the expense includes the purchase price of goods, materials, etc., labor wage (product of working hours and unit price), and the like.
[0025]
In a more general form, the organization includes a plurality of charge source departments. In this case, the input means inputs the charge source department that has consumed the expenses in relation to the expenses and activities. The activity storage means stores, for each charge source department, a plurality of activities defined as belonging to the business of the charge source department. When the activity included in the input data is not defined as belonging to the business of the charge source department, the calculation means allocates the expense included in the input data to the plurality of activities according to a predetermined ratio. The allocation cost amount for each activity is calculated.
[0026]
In a preferred embodiment, a distribution ratio setting means for setting the ratio for each charge source department is provided.
[0027]
If it adds about the relationship between each means shown in FIG. 64, and an Example, it will become the following correspondence.
[0028]
Input means: employee PC, account server 10, input screens of FIGS.
If the input means is an input means to the information system server 11, the transaction details data file 10D1 (FIG. 15) and the daily work result data file 10D2 (FIG. 16) of the account system server 10 are used.
Unit price storage means by employee: employee master 10M3 (FIG. 7), unit price master 10M4 (FIG. 8) of the accounting server 10
Activity storage means: business information master 10M5 (FIG. 9) of the accounting server 10, head office activity master 11M1 (FIG. 10), automatic acquisition master 11M2 (FIG. 11), ABC business number master 11M3 (FIG. 12) of the information server 11.
1st calculation means: Information system server 11 (process of FIGS. 50-54)
Second calculation means: information system server 11 (process of FIGS. 50 to 54)
Allocation list amount storage means by activity: Actual cost master 11J1 of the information server 11 (FIG. 21)
Distribution ratio setting means: cost driver master of information system server 11 (FIG. 13)
[0029]
Second invention
The second invention relates to the allocation of overhead costs to the charging department. As described above, in the ABC method, the activity targets the amount (charge cost amount) obtained by the product of the cost driver amount for a certain activity and the unit price (planned unit price) planned for the activity. Allocate to the charge destination. In principle, the planned unit price depending on the activity is used.
[0030]
As the term planned unit price expresses, this unit price is predicted in advance and is an average agreed internally. For example, when the activity is billing, the cost driver amount is the number of bills, and the planned unit price is the processing amount per bill. Therefore, the charge to a specific charge destination department is calculated by the product of the number of bills and the planned unit price.
[0031]
However, even if an unscheduled situation (trouble etc.) that can be said to be the responsibility of the charging department occurs, and even if a considerable amount of overtime work is required for invoice processing, this overtime is determined by the ABC method. It cannot be allocated to the charge department.
[0032]
The second invention depends on the activity, and in addition to the pre-scheduled charge cost allocation method (referred to as allocation within the regulation), in order to deal with unscheduled situations, (excess) working hours To implement appropriate allocation to the charging department by introducing a charge cost allocation method (this is referred to as non-regulated allocation) that depends on the hourly unit price of the person (employee) who performed the labor It is.
[0033]
The second invention can be expressed in the form of an overhead management system with reference to FIG. 66 as follows.
[0034]
That is, the indirect cost management system according to the second invention is the first input means for inputting the cost driver amount relating to the charge within the regulation together with the data indicating the designation of the charge destination department, the activity and the charge source department, the activity-specific charge source department Separately, the planned unit price storage means for storing the planned unit price, the product of the activity-specific cost driver amount input by the first input means and the charge source department-specific cost driver amount and the corresponding scheduled unit price stored in the scheduled unit price storage means The first allocation means that allocates this product as the allocation charge cost amount to the charge destination department specified for the cost driver amount, and generates the cost driver amount for the cost driver amount related to unspecified charges. Identification number of the employee who performed the activity and information related to the charge department Second input means for inputting together with non-regulated information, employee unit price storage means for storing the employee's unit price corresponding to the employee identification number, cost driver amount input by the second input means, and the employee Calculate the product with the corresponding unit price stored in the separate unit price storage means, and allocate this product as the allocation charge cost amount to the charge destination department specified by the extra information related to the cost driver amount Allocation charge cost for storing the second allocation means, and the charge cost amount calculated by the first and second allocation means, at least for each charge-destination department and for each specified category indicating whether it is within or outside the regulation It is provided with a money amount storage means.
[0035]
The first input unit, the scheduled unit price storage unit, and the first allocation unit relate to the allocation within the regulation. The second input means, the unit price storing means for each employee, and the second allocation means relate to unspecified distribution. Then, all the allocated charge cost amounts are stored in the allocated charge cost amount storage means for each charge destination department and each regulation category, more preferably for each activity and each charge source department.
[0036]
Furthermore, the sum of the charge cost amounts stored in the allocated charge cost amount storage means is calculated for each charge destination department, and finally charged to the charge destination department.
[0037]
In this way, according to the second invention, not only the allocation based on the activity scheduled in advance and the planned unit price, but also the allocation that copes with the occurrence of an unscheduled situation becomes possible.
[0038]
If the relationship between each means shown in FIG. 66 and the embodiment is added, the following correspondence relationship is obtained.
[0039]
First input means: employee PC, account server 10
If the first input means is an input means to the processing means (first distribution means) of the information system server 11, the actual cost master 11J1 (FIG. 21)
Scheduled unit price storage means: cost driver master 11M4 of the information system server 11 (FIG. 13)
First allocation means: information system server 11 (particularly, the in-regulation charge process C5 and the allocation process C6 in FIG.
Second input means: employee PC, account server 10
If the first input means is an input means to the processing means (second distribution means) of the information system server 11, the daily work result data file 10D2 (FIG. 16) of the account system server 10, the information system server 11 Automatic acquisition data file 11D1 (FIG. 17)
Unit price storage means by employee: employee master 10M3 (FIG. 7), unit price master 10M4 (FIG. 8) of the accounting server 10
Second allocation means: information system server 11 (particularly, the non-regulated charge processing C4 and allocation processing C6 in FIG. 48, more specifically FIG. 55, FIG. 56, FIG. 57 to FIG. 63)
Allocation charge cost amount storage means: charge cost master 11J2 of the information server 11 (FIGS. 22 and 23)
[0040]
Third invention
The basic idea of allocation in ABC is the beneficiary's burden. In other words, since labor (service) in the indirect department (charge source department) is always directed to a specific charge destination department, the charge cost amount is allocated to the relevant charge department. .
[0041]
However, company-wide work or work across multiple charging departments should be allocated in some form.
[0042]
According to the third aspect of the present invention, an activity whose charge destination department cannot be specified is distributed and charged to a plurality of charge destination departments related thereto.
[0043]
The third invention in the form of an overhead management system can be expressed as follows with reference to FIG.
[0044]
An indirect cost management system according to a third aspect of the invention is an input means for inputting a cost driver amount relating to a charge within a regulation together with data representing designation of an activity and a charge source department, a planned unit price memory for storing a planned unit price for each activity and each charge source department Means, a distribution ratio storage means for storing the distribution ratio of the cost driver amount to a plurality of charge destination departments for a specific activity, and the activity-specific and charge source department-specific cost driver quantity input by the input means According to the distribution ratio for the corresponding activity stored in the storage means, the ratio is distributed for each of the plurality of charge destination departments, the cost driver amount distributed in proportion, the corresponding planned unit price stored in the planned unit price storage means, To calculate the product of The product as distribution charge cost amounts are those provided with a distribution means to distribute the plurality of charge destination sector described above.
[0045]
When the cost driver amount is input without the input of the charge destination department for the activity of a specific charge source department, the charge cost amount is allocated to multiple charge destination departments according to the preset distribution ratio It will be.
[0046]
The relationship between each means described above and the embodiment is as follows.
[0047]
Input means: employee PC, account server 10
If the input means is an input means to the processing means (distribution means) of the information system server 11, the actual cost master 11J1 (FIG. 21)
Scheduled unit price storage means: cost driver master 11M4 of the information system server 11 (FIG. 13)
Distribution ratio storage means: business headquarters input resource allocation reference data file 11D3 of the information system server 11 (FIG. 19)
Allocation means: Information system server 11 (particularly, the in-regulation charge process C5 and the allocation process C6 of FIG.
[0048]
The input means, scheduled unit price storage means and distribution means shown in FIG. 67 correspond to the first input means, scheduled unit price storage means and first allocation means shown in FIG. 66, respectively. When added to the second invention, it becomes as shown in FIG.
[0049]
That is, in the second invention, there is further provided a distribution ratio storage means for storing a distribution ratio of the cost driver amount to a plurality of charge destination departments for a specific activity. Then, the first allocation means stores the input cost driver quantity for each activity and charge source department for the cost driver quantity not accompanied by the charge destination department input from the input means in the distribution ratio storage means. In accordance with the allocation ratio for the corresponding activity, the ratio is allocated to each of the plurality of charge destination departments, and the product of the allocated cost driver amount and the corresponding scheduled unit price stored in the scheduled unit price storage means is calculated. Each of these products is calculated, and these products are allocated to the plurality of charge destination departments as the allocation charge cost amount.
[0050]
In this manner, the ratio distribution of the third invention can be added as one aspect of the allocation within the regulation of the second invention.
[0051]
4th invention
As described above, the allocation charge cost amount storage means stores the charge cost amount for each charge destination department, each regulation category, each activity, and each charge source department. This can be displayed in various forms. It becomes possible. It is also possible to display the cost driver amount and the planned unit price.
[0052]
That is, in the fourth invention, as shown in FIG. 69, the overhead cost management system includes the above-described activity-specific allocated cost amount storage means (FIGS. 64 and 65), scheduled unit price storage means (FIGS. 66, 67 and 68) and distribution. In addition to the charging cost amount storage means (FIGS. 66, 67 and 68), screen editing means and display means are provided. The screen editing means edits data stored in the above various storage means into an output screen format. For example, the information system server 11, the form system server 12, the WEB server 13, or the employee PC (particularly the form system server 12). ). The display means is a display device or a computer equipped with the display device, and is realized by various servers 10, 11, 12, 13 or employee PCs.
[0053]
In one embodiment, the display means displays the charge cost amounts stored in the allocated charge cost amount storage means as a list for each charge destination department, each activity, or each charge source department.
[0054]
In another embodiment, the list includes values for scheduled unit prices and cost driver amounts.
[0055]
In yet another embodiment, the list includes a distinction between specified and unspecified.
[0056]
If the planned unit price storage means stores the planned cost driver quantity corresponding to the planned unit price, the planned unit price, the planned cost driver quantity, the input cost driver quantity, the product of the planned unit price and the planned cost driver quantity , And the product of the planned unit price and the input cost driver amount can be displayed on the display means.
[0057]
In another embodiment, the display means further displays the unit price of the employee and the input cost driver amount, and the product of the unit price and the cost driver amount, outside the specification.
[0058]
The display means further displays the total amount of the product of the scheduled unit price and the input cost driver amount, and the product of the unspecified unit price of the employee and the input cost driver amount.
[0059]
In relation to the embodiment, the information server 11 and the employee PC correspond to the display means.
[0060]
Referring to an example of display, FIG. 40 is a kind of menu screen, and various list screens can be designated. FIG. 41 shows a list by charge destination department. For a specific charge destination department, a charge rate (scheduled unit price), a cost driver amount, an in-regulation charge fee, and an out-of-regulation charge fee are displayed for each activity / task. Yes.
[0061]
FIG. 42 shows the details of the allocation results as seen from the charge destination department on the charge destination department detail screen.
[0062]
FIG. 43 shows a list by charge source department, and for a specific charge source department, a charge rate (planned unit price), a cost driver amount, an in-regulation charge fee, and an out-of-regulation charge fee are shown for each activity / task.
[0063]
FIG. 44 shows the details of the allocation result viewed from the charge source department on the charge source department specific screen.
[0064]
FIG. 45 shows profit / loss details by activity / task as seen from the charge source department.
[0065]
Regarding <within rules>, the "planned" line contains the planned unit price (charge rate), the planned cost driver amount and their product (charge fee (planned)), and the "charge" line contains the planned unit price (charge). Rate), input cost driver amount, and their product (charge fee).
[0066]
For <Non-regulated>, the unit price (charge rate), input cost driver amount, and their product (charge fee) of the employees are two types of non-regulated (<Non-standard / business number> and <Non-standard / department>) ) Each is displayed.
[0067]
In the total row, the total of each product within the regulation (charge fee) and each product outside the regulation (charge fee) is displayed.
[0068]
Further, in <within regulation>, the "actual" line includes the activity-based allocated cost amount storage means (see FIG. 69) (actual cost master 11J1 (FIG. 21)) (see the first invention) as a charge fee. The stored cost amount (charge fee) (41,173 yen) is displayed, and the value (41,173 / 34.0) obtained by dividing the cost amount (charge fee) by the cost driver amount as the planned unit price (charge rate). = 1, 211) appears. As the cost driver amount, the input cost driver amount (cost driver in the “charge” row) (34.0) is used.
[0069]
Further, the line of “scheduled profit / loss” includes the product of the planned unit price and the planned cost driver amount (<prescription> charge charge of “schedule”, 54,000) and the cost amount (<prescription> “actual”). The charge amount (12, 827) with the charge charge in the line of No. 41, 173) is the product of the scheduled unit price and the input cost driver amount (<within the regulation> The difference (−3,000) between the charge charge (51,000) and the product of the planned unit price and the planned cost driver amount (above 54,000) is the planned unit price and the input cost in the “activity profit / loss” line. The difference (9,827) between the product of the driver amount (above 51,000) and the cost amount (above 47,173) is calculated and displayed.
[0070]
In this way, it is possible to compare the cost amount allocated to the activity of the indirect cost and the cost amount allocated to the charge source department for the same activity.
[0071]
The first to fourth inventions have been individually described for convenience, but as can be seen from FIGS. 64 to 69, any combination of these inventions can be used as part of the overhead management system (part or The whole) is configured. In other words, a system in which any one or more of the configurations of the first to fourth inventions are removed from the overhead management system having all the configurations of the first to fourth inventions is also a remaining function. It can be meaningful as an overhead management system with
[0072]
In the above description, the system configuration is shown as a functional block diagram. However, an overhead management method that defines the operation of the system and a program for controlling the computer used when the system is realized by a computer are also included. It should be understood that it can be easily recognized by a vendor and is included in the above description. The present invention also discloses and provides a medium on which a computer program for an overhead management method and system is recorded.
[0073]
As in later embodiments, the overhead management system is most preferably implemented as a server / client system. Although a plurality of servers have appeared in the embodiment, it is of course possible to realize these functions with a single server. The entire overhead management system can be realized by a single computer, or can be realized not only by the server / client configuration but also by a plurality of computers under other configurations.
[0074]
In the above, the activity is a concept including the activity / task in the embodiment.
[0075]
【Example】
Definitions of terms used in this specification are as follows.
[0076]
The object or scope of corporate accounting for grasping all the economic activities conducted by companies and other economic entities and all related events by the relevant economic entity (actual status) is called “accounting unit”. There are target “profit organizations” (generally called corporations) and “non-profit organizations” that do not aim to pursue profits, such as individuals, the national government, local governments, school corporations, and religious corporations.
[0077]
In the case of a for-profit organization, the general idea is that the cost that is incurred for conducting profit-making activities directly outside the organization is called the direct cost, and the other is the indirect cost. , Regardless of whether it is a for-profit organization, the generation of costs is not directly recognized by the final product such as production / sales of specific products, services (including public services), and organizations such as departments, All costs that must be recognized as indirect or common consumption.
[0078]
“Input cost” generally refers to labor costs, material costs, etc., but in the present invention, it is defined as including costs such as personnel costs, building costs, machine costs, general costs, etc. and overall costs.
[0079]
“Allocation standard” generally refers to the allocation method, ratio, etc., when the input cost is allocated to the cost calculation object. In the present invention, “ratio allocation”, which is one of “allocation criteria”, is used to apportion the cost driver amount.
[0080]
“Activity” refers to all actions necessary to produce the final product. In general concepts, business functions include business units and units of work such as functions, processes, activities, and tasks, but there is no clear standard for which actions fall into which category. In the present invention, an activity is defined as a concept including all of these. Activities include personnel planning and personnel management, and are classified as business activities.
[0081]
On the other hand, there are organizational classifications that perform these multiple activities. For example, departments such as the Human Resources and General Affairs Department and the Finance and Accounting Department. In the present invention, this is called a charge source department.
[0082]
“Resource driver” refers to the method and standard for allocating overhead costs to activities, when directly allocating (in this invention, this is called direct allocation), and when allocating to activities based on resource usage or allocation criteria (this In the invention, this is called indirect allocation). For example, when assigning the input cost to accounting work, if the time required for the work is used, the work is a resource driver, and the work time is the resource driver amount.
[0083]
“Cost driver” refers to the method and criteria for assigning the overhead assigned to an activity to the final product. For example, when the input cost assigned to accounting affairs is assigned to a department using the number of slip processing, the slip processing is a cost driver, and the number of slip processing by department is the cost driver amount. In the present invention, the allocation by the cost driver is called allocation or charge.
[0084]
"Cost calculation object" generally corresponds to all tangible and intangible goods, services, departments, etc. In the present invention, the same concept is used. However, in the following embodiments, “department” is used for explanation, and this is called a charge destination department.
[0085]
The overhead cost management (allocation) system of this embodiment allocates (charges) the overhead cost of the head office department to the in-service department using the concept of ABC (Activity-Based Costing).
[0086]
FIG. 1 shows a conceptual model of an overhead management (allocation) system.
[0087]
The head office department is a group of departments that provide head office department services in general companies, and refers to departments such as the Human Resources & General Affairs Department, the Accounting Department, and the Planning Department. The head office department is an indispensable department for a company that does not directly conduct profit-making activities outside the company, but has the role of supporting or supervising the department that conducts profit-making activities (the working department described below). The head office department is a department in which only general administrative expenses are recorded from the general cost classification, and in the ABC concept, it is an allocation source of costs in the allocation of overhead costs, so it is defined as a charge source department.
[0088]
On the other hand, a department that directly conducts profit-making activities outside the company is called an on-site department. The current business department is, for example, a manufacturing department (in the case of the manufacturing industry) such as the W Business Headquarters (with the W Business Headquarters), the X Manufacturing Department, the Y Manufacturing Department, or the Z Manufacturing Department, or various service execution departments (in the case of the service industry). Yes, because it is a cost burden (allocation destination) in the allocation of indirect costs, it is defined as the charge destination department.
[0089]
It should be understood that the terms headquarters department and in-service department are terms that express a large round, and are a collective term for the charge source department and the charge destination department, respectively. As described above, the personnel and general affairs department, accounting department, planning department, etc. included in the head office department are also expressed using the term department (unit serving as an allocation source of overhead expenses allocation) under ABC. The unit that becomes such an allocation source is the charge source department. Similarly, the in-service department is also composed of a plurality of departments (the above-mentioned W business headquarters, X manufacturing department, Y manufacturing department, Z manufacturing department, etc.), which are units to which allocation of overhead costs is allocated. The allocation unit is the charge department.
[0090]
Some large companies have a division system. In this case, there will be multiple charge departments under the business headquarters in the organization, but since the business headquarters will also be the charge destination, it is especially called the business headquarters when expressing the business headquarters as the charge destination. Use terminology.
[0091]
The activities of the head office department are specified by the activity number and task number. The activity number identifies a basic unit of business activity in the head office department, and the task number identifies a more detailed work action for performing the activity number. For example, a personnel plan that is one of personnel-related business activities is specified by an activity number, and a personnel / labor plan that is one element thereof is specified by a task number.
[0092]
The activity number and task number respectively specify the unit of business activity and work action of the head office department, and at the same time, it can be said to specify the unit of in-house service from the viewpoint of the in-service department.
[0093]
A resource driver is an agent that is most appropriate or descriptive when assigning headquarters costs to headquarters activities / tasks (represented as activities / tasks when activities and tasks are combined) The time required for the head office department to perform business activities, a fixed number, a fixed allocation standard, etc. are used.
[0094]
The resource driver amount is a quantified resource driver, which corresponds to the number of hours, a fixed value “1”, a distribution ratio, and the like. For example, it is assumed that the number of hours required for an in-house service (head office activity / task) called personnel / labor planning is two hours. If the labor unit cost per hour of the worker is 1,500 yen, the cost (personnel cost) allocated to this in-house service is 1,500 × 2 = 3,000 yen. In this case, the work time is a resource driver, and the number of work hours (2 hours) is the resource driver amount. On the other hand, “expenses” such as building costs and machine costs may be directly assigned to specific in-house services. In this case, the resource driver that is an action factor for allocation is “constant”, and the resource driver amount is “1”. Assigning a cost (indirect cost) using these resource drivers is called “direct assignment”.
[0095]
In contrast, a specific in-house service was not specified (entered in), and the cost (personnel cost) represented by the product of the number of hours worked and the unit cost of labor costs, or a specific head office department activity / task was recorded as an expense For general expenses such as equipment, there is no head office department activity / task to be assigned directly. For this reason, it is necessary to allocate and allocate costs to head office department activities / tasks using a predetermined allocation standard. In this case, the resource driver is an allocation criterion, and the resource driver amount is an allocation ratio. Assigning costs by this method is called “indirect assignment”.
[0096]
Using the above-described direct allocation and indirect allocation, all personnel costs, building costs, machine costs, general costs, etc. generated in the charge source department are allocated to the activities / tasks of the head office department.
[0097]
The cost driver is an action when allocating (sharing or distributing) the cost of each internal service (activity / task) allocated by the resource driver to the charge destination department according to the amount of benefit of the service. Indicates the cause. The cost driver amount is obtained by quantifying the cost driver. For example, the request application requested by the charging department is a cost driver, and the number of request applications is the cost driver amount.
[0098]
For in-house services that can be benefited company-wide, there are cases where the cost / driver amount is proportionately distributed by charge destination department according to a preset allocation standard. Specifically, the work hours required for in-house services provided to the entire company are proportionately allocated according to the allocation criteria for each business headquarters, and the result is calculated as the cost / driver amount (work hours) for each charge destination department. Is to do.
[0099]
A service unit price (scheduled charge rate) based on a cost driver unit (rate unit) is set for each head office department activity / task.
[0100]
One of the features of the indirect cost allocation system is that the result of multiplying the scheduled charge rate by the actual cost / driver amount for each charge destination department (the actual charge cost amount) is charged to the corresponding charge destination department.
[0101]
For example, if the use of an in-house service (head office activity / task) called HR / labor planning is most closely related to “time”, the cost driver is “time”.
[0102]
If the scheduled charge rate per hour is 2,000 yen, the rate unit is “yen / hour”. If this is used for 3 hours, 2,000 yen x 3 hours = 6,000 yen will be charged to the charging department.
[0103]
If the charge destination is specified as a ratio distribution (distribution to a plurality of business headquarters with a predetermined ratio), the result of multiplying the cost / driver amount after allocation according to the allocation criteria by the planned charge rate is allocated. Charge each charge department with business headquarters set as standard.
[0104]
There are three charging methods (regulated categories): specified, non-specified / business number, and non-specified / department. Within the regulations, the result of multiplying the planned charge rate by the actual cost / driver amount (actual charge cost amount) is charged to the charging department (including the case where the cost / driver amount is distributed in proportion). Non-standard / business number is a method of charging a standard cost amount equivalent to overtime to the charge department that is responsible for the business of the specified business number (details will be described later, but for each business number (project)). The charge department that has jurisdiction over it is determined in advance). Non-regulation / department is a method of charging a standard charge amount corresponding to overtime to a designated charge destination department.
[0105]
The standard cost amount is the time spent by the employee of the charge source department for the activity / task of the head office department (this is input by the employee), the standard unit price (the personnel cost unit price and the building cost specified in the unit price master described later) Product of unit price).
[0106]
The configuration of the overhead cost management (allocation) system is shown in FIG. A network is formed so that the center 1, the head office department 2, the head office department 4, and the current business department 3 and the current business department 5 are connected by an in-house shared LAN (WAN or LAN) to perform data communication. Among them, the center 1, the head office department 2 and the current business department 3 are connected by a LAN. The center 1, the head office department 4, and the current business department 5 are connected by a WAN. The center 1 has four servers, an accounting server 10, an information server 11, a form server 12, and a WEB server 13, and these are connected by a LAN.
[0107]
Head office departments 2 and 4 are illustrated on the assumption that the head office departments exist in remote places such as Tokyo and Osaka. As described above, the in-service divisions 3 and 5 may be considered as a mixture of the business headquarters unit, the charge-destination unit unit, the subdivided unit unit, Some of them are shown. Center 1 will typically be located in the building of headquarters department 2 or 4.
[0108]
The accounting server 10 performs accounting processing centering on financial accounting, and has a role of inputting and holding information necessary for the ABC system.
[0109]
The information system server 11 performs processing such as record collection, processing, and allocation, which are the central functions of the overhead management (allocation) system. Details will be described later.
[0110]
The form server 12 outputs the performance information created by the overhead management (allocation) system as a form image in response to the inquiry.
[0111]
The WEB server 13 performs a preliminary check when the employee PC accesses the account server 10, the information server 11, or the form server 12. Automatic selection of the server to be accessed, collation of employee number and password, data input / output and access authority check for various approval functions, etc. are performed.
[0112]
A database is connected to each of the accounting server 10 and the information server 11. The contents of the database will be described later.
[0113]
The head office department 2 is provided with a department server 20, a department printer 201, a plurality of employee PCs 202, 203, and the like, which can be connected to each other via a LAN. In the head office department 4, the department server 40, the department printer 401, and the plurality of employee PCs 402 and 403 can be connected to each other.
[0114]
The working department 3 is provided with a department server 30, a department printer 301, a plurality of employee PCs 302 and 303, and the like, which can be connected to each other via a LAN. The department server 50, the department printer 501, and the plurality of employee PCs 502 and 503 can also be connected to each other in the working department 5.
[0115]
Employees can connect a PC to an in-house shared LAN as needed, and access an indirect cost management (allocation) system (particularly, the servers 10, 11, 12, and 13 described above).
[0116]
The master file and data file in the database of the accounting server 10 and the information server 11 in the overhead management (allocation) system are as shown in FIG.
[0117]
There are five types of master files and two types of transaction data files in the accounting server. The master file includes a department master (10M1), an activity / task master (10M), an employee master (10M3), a unit price master (10M4), and a business information master (10M5). The transaction data file includes a transaction details data file (10D1) and a daily work performance data file (10D2).
[0118]
In the information system server, there are five types of master files, four types of control data files, and three types of transaction data files. The master file includes a head office activity master (11M1), an automatic acquisition master (11M2), an ABC business number master (11M3), a cost driver master (11M4), and a departmental personnel master (11M5).
[0119]
The control data file includes an actual result acquisition data file (11D1), an actual cost data file (11D2), a business headquarters input resource allocation reference file (11D3), and a charge ratio file (11D4). The transaction data file includes an actual cost master (11J1), a charge cost master (11J2), and an allocation actual detail file (11J3).
[0120]
First, the role and significance of the master of the accounting server 10 will be described individually.
[0121]
FIG. 5 shows the department master (10M1). This is a summary of whether or not the cost of the head office department costs (indirect costs) can be charged (assigned) between the charge source department (recording department) and the charge destination department (replacement destination department).
[0122]
The department code is an identification code assigned to the smallest management unit that records the cost. Regardless of whether it is a charge source department or a charge destination department, a department code is assigned to all departments. A unique name (department name) is given to the department code.
[0123]
A group is a management unit that combines several departments. Each group is given an identification code, which is an identification code in the upper hierarchy of the department code. In this embodiment, the group can be considered as a group with the business headquarters as a unit.
[0124]
The division with business headquarters indicates whether it is a charge destination when charging overhead costs to the business headquarters. If it is a charge destination, “1” (target), otherwise “0” (not applicable) ) Is set.
[0125]
The charge source category is a code indicating whether it is a charge source department (accounting department) of indirect costs. The charge source department (generally the head office department) has “1” (target) or “2” (target). Is set. “2” indicates the charge source department for ABC allocation (charge rate for each activity and allocation by cost driver), and “1” relates to batch allocation (allocation of overhead at a certain ratio) Shows the source department (not used in this example). The charge source category “0” (not applicable) indicates that it is not a charge source department, and this is normally equivalent to an in-service department.
[0126]
The charge destination category is a code indicating whether or not it is a charge destination department (distribution destination department) of overhead costs. “9” (target) is set in the charge department. The initial value is “0” (not applicable).
[0127]
For the department set as the charge source in the charge source category (code is “2” or “1”), the code “9” indicating the charge destination department is set in FIG. This indicates that the charge source department can also become the charge source department in the process of the overhead cost allocation system. For example, the planning department in the head office department may receive services from the accounting department. In such a case, the planning department is charged for the activities / tasks of the accounting department. However, indirect costs incurred in the planning department, including the amount charged from the accounting department to the planning department, will eventually be allocated to the working department.
[0128]
The ABC aggregation department code has a role of bundling department codes of the head office department, and the activity number and task number in the activity / task master can be set to be the same in the same ABC aggregation department code. For example, the same ABC aggregation department code (one department code 109700) is represented by the personnel department (department code 109700) of the head office department 2 (eg Osaka) and the personnel department (department code 209700) of the head office department 4 (eg Tokyo). Used as). Departments performing similar activity and task business activities can be bundled using the ABC aggregation department code in this way.
[0129]
FIG. 6 shows the activity / task master (10M2). This defines a standard work process (specified by activity number and task number) in the company. The employees in the head office department and the in-service department use these activity numbers and task numbers to input daily work hours from the employee PC 202, 203, 302, 303, 402, 403, 502 or 503.
[0130]
In the standard work process, the first 4 digits are the activity number and the last 2 digits are the task number.
[0131]
The activity name has a one-to-one relationship with the activity number. The task name is a name having a one-to-one relationship with the task number.
[0132]
FIG. 7 shows the employee master (10M3). This holds information about all employees necessary to calculate standard costs for each department code, activity number, and task number in the overhead management (allocation) system.
[0133]
The employee number is a unique identification number of each employee, and is essential data when accessing the WEB server 13 of the center 1.
[0134]
The department code is used to identify which department the work time of each employee's activity number / task number belongs to.
[0135]
The personnel cost rank represents the standard unit price class calculated for the entire company. The actual amount corresponding to the personnel cost rank is held in the unit price master (FIG. 8: 10M4).
[0136]
FIG. 8 shows the unit price master (10M4). This holds the amount information of the personnel cost rank of the employee master (FIG. 7: 10M3). The labor cost rank is composed of a labor cost unit price (yen / hour) and a building cost unit price (yen / hour). The labor cost unit price (yen / hour) and the building cost unit price (yen / hour) are both standard costs per hour. These sums become the standard unit price.
[0137]
FIG. 9 shows a business information master (10M5). This is information for each business number held in order to ascertain the profitability of the business activities of the charging department in units of projects (business numbers). In the indirect cost management (allocation) system, it is possible to allocate a cost to a project (business number) in addition to a department (charge destination department). In that case, the business number identifies which project. The business name is a name having a one-to-one relationship with the business number.
[0138]
The business department code indicates the department (current business department) having jurisdiction over the business number. When a single project spans multiple departments, a separate business number is assigned to each department (this association data is stored separately (not shown)).
[0139]
Next, transaction data of the accounting server 10 will be described.
[0140]
FIG. 15 shows a transaction details data file (10D1). This is all accounting slip data files, and includes items such as a charge source department code, date of recording, management accounting line number, actual cost amount, business number, and detailed text. When data is set for the business number, or when “ABC = XXXXYY” (XXXX: activity number, YY: task number) is set in the detail text, the actual cost amount is handled as direct allocation.
[0141]
FIG. 16 shows a daily work performance data file (10D2). This holds the work hours (hours) entered by employees every day by charge source department code, activity number, and task number.
[0142]
The product ID is an area used when it is desired to recognize the work time (time) as that of a specific project or a specific department. In the case of a project, data is set in the format of “W = xxxx”. For example, a work time of 5 hours is stored for the project: R0095. In the case of a department, data is set in a format of “B = yyyyyy”. For example, a work time of 3 hours is stored for a department: 173000.
[0143]
The work time input of the employee is performed on the daily work result registration screen (FIG. 26: 10N1) of the account server 10 described later.
[0144]
The master of the information system server 11 will be described.
[0145]
FIG. 10 shows the head office activity master (11M1). This is a master for setting a rule as to how to allocate the overhead cost of the head office department to which department of charge from which activity number and task number. Data is held by charge source department code, activity number, and task number. For the other items, the same data (contents) is set for each ABC aggregation department code. The ABC aggregation department code is linked to the same item in the department master (FIG. 5: 10M1) (the same).
[0146]
As the activity number and task number, a code suitable for the business activity of the head office department is selected from the activity / task master (FIG. 6: 10M2), and is set for each charge source department code.
[0147]
The charge source department code is linked to all department codes bundled in the ABC aggregation department of the department master (FIG. 5: 10M1).
[0148]
The activity name and task name are names corresponding to the activity number and task number, and are linked to the same item in the activity / task master (FIG. 6: 10M2) (the same).
[0149]
The rate unit represents a unit (to be described later) of a planned charge rate when charging the overhead cost of the head office department to the charge destination department by a combination of the activity number and the task number.
[0150]
The charge pattern is a cost driver type (represents a kind). An example is as follows. “00” (normal) is used when the cost driver amount is set for each charge destination department. “02” (resources input by the business headquarters) is used when the cost / driver amount is not set for each charging department, but the indirect costs are shared (a fixed ratio) between the charging departments. “05” (number of department employees) is used when the cost driver quantity is the number of employees in each charge department.
[0151]
The charge category is used to identify whether the charging destination is a department code or a department code with a business headquarters.
[0152]
The attribute is used when the user (ABC business person in charge) sets the business characteristics of the activity number and task number. The illustrated example is divided into 0 (business process) and 1 (strategic process).
[0153]
FIG. 11 shows the automatic acquisition master (11M2). This is a master used when the cost / driver amount for each charging department can be acquired mechanically (even if the operator does not input it). Here, several patterns (data type, data type branch number) are prepared in advance, and descriptions of the activity number and task number of the head office activity master (FIG. 10: 11M1) that can be automatically acquired are described. Has been. The related key is ABC aggregation department code + activity number + task number. The data type is an automatic acquisition type, and the data type branch number is a type that further subdivides the cost / driver amount.
[0154]
FIG. 12 shows the ABC business number master (11M3). This is used when the overhead number entered with the specific project (business number) of the head office department is assigned to the activity number / task number of the head office department.
[0155]
The business number has been registered in the business information master (FIG. 9: 10M5), and the business department code of the business number and the charge source department code match.
[0156]
The activity number / task number matches the activity number and task number of the head office activity master (FIG. 10: 11M1).
[0157]
The business name matches the business name of the business information master (FIG. 9: 10M5).
[0158]
FIG. 13 shows the cost driver master (11M4). This includes charge budgets for each ABC aggregation department code, each charge source department code, each activity number, each task number, each fiscal year, and each month (a budget for allocating head office department overhead to the charge department). is doing. The charge budget is composed of a planned charge rate and a planned cost / driver amount. The sum of these products for each charge source department is the charge budget (equivalent to the sales budget).
[0159]
Further, this master has information defining a cost allocation (resource driver) method.
[0160]
The ratio setting category is an allocation standard in the case of indirectly allocating the cost recorded by the charge source department code. For example, “0” (ratio setting is normal) is a method of setting a configuration ratio (percentage) in advance between the activity number and task number in the charge source department code.
[0161]
“2” (daily work time ratio) is a method of mechanically acquiring the work time composition ratio input by charge source department code, activity number, and task number. The reference department code is a method for specifying the ratio setting category set in a certain charge destination department code when another charge source department code in the same ABC aggregation department code is applied.
[0162]
The ratio is an area for setting the composition ratio when the ratio setting category is “0” (normal ratio setting).
[0163]
FIG. 14 shows a department-specific personnel master (11M5). This holds the information necessary to calculate the number of employees by department in the overhead management (allocation) system.
[0164]
The employee number is an identification number unique to each employee. The department code is a department code for recognizing which department an employee belongs to. The maximum number of personnel is 1.0, and when belonging to two departments, 1.0 persons are divided between departments.
[0165]
The control data file of the information system server 11 will be described.
[0166]
FIG. 17 shows performance automatic acquisition data (11D1). This holds only records whose actual cost / driver amount is other than “0” (zero) for each data type, each data type branch number, each recording date, each charge source department code, each activity number, and each task number. The data type and data type branch number are linked to those of the automatic acquisition master (FIG. 11: 11M2).
[0167]
In addition to the usual method (within regulations), the charge to the working department is calculated by multiplying the standard unit price of the employee who entered time at the head office department by the work time, and the specified department code (non-regulation / department) ) Or charging to the business number (non-standard / business number) managed by the business department code. A classification for identifying this is a regulation classification, and there are three categories: “1” (within regulation), “2” (non-regulation / business number), and “3” (non-regulation / department).
[0168]
The area of the designated department code is the actual cost for each charge destination department, such as the number of employees by department, even if the regulation classification is “3” (non-regulation / department) or the regulation classification is “1” (within regulation). • This area holds the department code of the charge destination when the driver amount is counted.
[0169]
The designated business number area is an area that holds a business number to be charged outside the standard when the standard classification is “2” (non-standard / business number).
[0170]
The actual cost driver amount is set according to the rate unit of the head office activity master (FIG. 10: 11M1).
[0171]
The area of the standard cost amount is based on the employee number of the employee who entered the non-standard work hours when the standard category is “2” (non-standard / business number) and “3” (non-standard / department). Calculate the total unit cost of the labor cost unit price (yen / hour) and the building cost unit price (yen / hour) from the employee master (Figure 7: 10M3) and unit price master (Figure 8: 10M4), and multiply this by the work time. This is the area to set.
[0172]
FIG. 18 shows the actual cost data file (11D2). This is a summary of the transaction details data file (FIG. 15: 10D1) and the daily work performance data file (FIG. 16: 10D2) in the account server 10 for the information server 11. The business number and the detailed text in the transaction detail data file in FIG. 15 are replaced with the activity number and the task number.
[0173]
The setting of the standard cost amount will be described in the case of “670” (personnel expenses) (second line from the bottom) among the management accounting line numbers. First, the employee master (FIG. 7: 10M3) is read based on the employee number (333444) of the employee who entered the work time for each activity number and task number in the daily work performance data (FIG. 16: 10D2). Based on the labor cost rank (B) obtained there, the unit price master (FIG. 8: 10M4) is read, and the total unit cost (1,400 + 400 = 1) of the labor cost unit price (yen / hour) and the building cost unit price (yen / hour). , 800). The standard cost amount is set by multiplying this by the work time (1,800 × (45 + 5 + 3) = 95,400).
[0174]
The actual cost amount is set as follows. MM slip input (FIG. 27: 10N2), (FIG. 28: 10N3), FI slip input (FIG. 29: 10N4), workflow input screen (in-house trading) (FIG. 30: 10N5), workflow input screen (personal change), which will be described later (Fig. 31: 10N6), workflow input screen (domestic business trip expenses) (Fig. 32: 10N7), workflow input screen (transportation expense settlement) (Fig. 33: 10N8), activity / business number setting (Fig. 35: 11N2) When the number and task number are specified, the expense recording amount is set to the actual cost amount.
[0175]
FIG. 19 shows a business headquarters input resource allocation reference file (11D3). This is because when the pattern of the headquarters activity master (Fig. 10: 11M1) is "02" (resources input by business headquarters), the actual cost / driver amount is allocated according to this allocation standard and charged to the business unit headquarters department code. use.
[0176]
With respect to the department code with business headquarters whose division with business headquarters in the department master (FIG. 5: 10M1) is “1” (target), the allocation base amount and the total amount of all departments are held. The total allocation base amount for each department code with business headquarters is the total amount for all departments.
[0177]
The fraction processing flag is a flag for determining a department code to which the fractional amount generated when the actual cost / driver amount is allocated is added. When “1” is set, the fraction is adjusted with the division-specific division code.
[0178]
FIG. 20 shows the charge ratio file (11D4). This is a file used to realize “charge by cost / driver amount ratio distribution”. The recording date is the date on which the ratio allocation is applied. Ratio distribution can be held by charge pattern, charge category, and charge destination department code. The charge amount and the total charge amount are values that serve as the basis for the distribution ratio, with the former being the numerator and the latter being the denominator.
[0179]
The fraction processing flag is a flag for determining a department code to which the fractional amount generated when the actual charge amount / driver amount is allocated is added. When “1” is set, the fraction is adjusted by the department code.
[0180]
The specific usage is as follows. Among charge cost masters (FIG. 22 / FIG. 23: 11J2) whose charge destination department code is undecided (for example, the first row in FIG. 22), charge pattern (02), charge classification (0) Is used as a key to read the charge ratio file and acquire the charge destination department codes (113500 and 162000). At the same time, the actual charge cost amount (225,000) and the actual cost / driver amount (45.0) of the charge cost master (FIG. 22 / FIG. 23: 11J2) are added to the charge target amount (6,600,000, 4, (400,000) and then dividing the calculation result by the total charge target amount (11,000,000), the actual charge cost amount (135,000 and 90,000) by charge destination department code, the actual cost driver The quantity (27.0 and 18.0) is obtained, and the result is set in the same item (first line, second line) of the allocation result details (FIG. 24, FIG. 25: 11J3).
[0181]
Finally, the transaction data file of the information system server 11 will be described.
[0182]
FIG. 21 shows the actual cost master (11J1). This is because, as a result of the cost allocation function, the indirect allocation cost amount by the indirect allocation function and the direct allocation by the direct allocation function, by the recording date, by charge source department code, by activity number, by task number, and by management accounting line number The master who owns the cost amount.
[0183]
Among them, for the management accounting line number “670” (personnel cost), the standard cost amount for each activity number and task number held in the actual cost data (FIG. 18: 11D2) is set as the directly allocated cost amount. The This is a direct allocation function for head office department overhead.
[0184]
For management accounting line numbers other than the above, MM slip input screen (FIG. 27: 10N2), (FIG. 28: 10N3), FI slip input screen (FIG. 29: 10N4), workflow input screen (in-house sales) (see FIG. 30: 10N5), workflow input screen (personal change) (FIG. 31: 10N6), workflow input screen (domestic business trip expenses) (FIG. 32: 10N7), workflow input screen (transportation expense adjustment) (FIG. 33: 10N8), activity When the activity number and task number are specified on the business number setting screen (FIG. 35: 11N2), the expense recording amount (input amount) is set as the directly allocated cost amount. This is also a direct allocation function for head office department overhead.
[0185]
If the activity number and task number are not specified at the time of expense recording, the planned charge rate registration screen (1) (FIG. 36: 11N3) and (FIG. 37: 11N4), which will be described later, The expense amount is set as an indirect allocation cost amount after the ratio is allocated by activity number and task number. This is an indirect allocation function for head office department overhead costs. Information such as the ratio setting category, ratio, and reference department code is stored in the cost driver master (FIG. 13: 11M4).
[0186]
22 and 23 show the charge cost master (11J2). This is by charge date, charge source department, activity number, task number, charge destination department code, charge pattern, charge category, specified category, designated business number, designated department code, actual cost driver amount, scheduled charge We have rate, actual charge cost amount, and standard cost amount. Among these, the charge pattern of “02” (resources input by the business headquarters) is in a state where the final charge destination department code is not determined. When the specified category is “2” (non-standard / business number), the specified business number is set. When the specified category is “3” (non-standard / business number), the specified department code is set.
[0187]
24 and 25 show the allocation result detailed file (11J3). This is because the charge code of the charge cost master (FIGS. 22 and 23: 11J2) has a charge pattern of 02 (resources input by the business headquarters), the department code and allocation criteria of the business headquarters resource allocation criteria (FIG. 19: 11D3). The actual cost driver amount is allocated based on the total amount and the total amount of all departments, and the result is replaced with the actual cost driver amount.
[0188]
Figure 4 shows an input / output relationship diagram of the overhead allocation system. These input / output screens are basically displayed on the display device of the employee PC, but can also be displayed on the display devices of the various servers 10 to 13.
[0189]
The input screen to the account server 10 includes a daily work result registration screen (FIG. 26: 10N1), an MM slip input screen ((FIG. 27: 10N2), (FIG. 28: 10N3)), an FI slip input screen (FIG. 29: 10N4), four workflow input screens ((in-house sales) (FIG. 30: 10N5), (personal replacement) (FIG. 31: 10N6), (domestic business trip travel expenses) (FIG. 32: 10N7), (FIG. 33: 10N8)).
[0190]
Employees in the head office department use these screens every day to enter work hours for each work content (by activity number and by task number) or to enter accounting slips. The data input here is stored in the accounting server and then transferred to the information server, where it is recognized as a cost for each activity number and each task number.
[0191]
The input screen to the information system server 11 includes a head office activity master registration screen (FIG. 34: 11N1), an activity / business number setting screen (FIG. 35: 11N2), a scheduled charge rate registration screen (1) -1, 2 (( 36: 11N3), (FIG. 37: 11N4)), scheduled charge rate registration screen (2) (FIG. 38: 11N5), actual cost driver amount registration screen (FIG. 39: 11N6), ABC result inquiry screen as output instruction menu (FIG. 40: 11S1).
[0192]
The headquarters activity master registration screen (Fig. 34: 11N1) and activity / business number setting screen (Fig. 35: 11N2) can be accessed only by employees who have the specific authority of the planning department that manages the system operation of the overhead allocation system. It is. When the contents of registration or change application from each head office department are submitted to the internal accreditation meeting and approved, the employee in charge of the planning department inputs them on these screens as needed.
[0193]
In each head office department, once a year, the planned charge rate and planned cost value for the next fiscal year are displayed in the planned charge rate registration screens (1) -1 and 2 ((FIG. 36: 11N3), (FIG. 37). : 11N4)), scheduled charge rate registration screen (2) (FIG. 38: 11N5).
[0194]
The ABC result inquiry (FIG. 40: 11S1) is an instruction screen on the output screen of the form server 12 described below. This screen can be accessed by employees in both the head office department and the working department.
[0195]
The output screen from the form server 12 includes a list screen for each charge destination department (FIG. 41: 12S1), a detailed screen for each charge destination department (FIG. 42: 12S2), a list screen for each charge source department (FIG. 43: 12S3), There are a charge source department detail screen (FIG. 44: 12S4) and an activity / task ABC profit / loss detail screen (FIG. 45: 12S5).
[0196]
Employees in the head office division and in-service division specify these screens on the ABC performance inquiry screen (Fig. 40: 11S1) after the monthly overhead allocation process, and allocate results by activity number and task number. Confirm.
[0197]
First, the role and significance of the input screen of the accounting server 10 will be described.
[0198]
FIG. 26 shows an example (10N1) of the daily work record registration screen. This is a screen for inputting daily work results by time using activity numbers and task numbers. The department, registration target, and work date are set (displayed) when this screen is selected based on the contents of the employee logging in to the WEB server based on the employee number and work date.
[0199]
The start time and end time are input to grasp the working hours. Also, this working time is checked (checked) with the total work time for each activity number and each task number.
[0200]
Whether to enter a business number is optional. When there is no business number input and there is work time input by activity number and task number (input of the activity number and task number is mandatory), the employee master number is used as a key to read the employee master (see Figure 7: 10M3) Then, the unit price master (Fig. 8: 10M4) is read using the labor cost rank obtained there as a key, the total unit price of the labor cost unit price (yen / hour) and building cost unit price (yen / hour) obtained there, and the activity number. Multiplying the work time for each task number is the standard cost amount for each activity number and task number of the charge source department code to which the employee belongs.
[0201]
If there is a work number input and an operation time by task number or task number is entered, the employee master number (Figure 7: 10M3) is read with the employee number of the employee (as a key), and the personnel obtained there The unit price master (FIG. 8: 10M4) is read with the expense rank (using as a key). The charge source department code to which the employee belongs is the product of the total unit cost of the labor cost unit price (yen / hour) and building cost unit price (yen / hour) obtained, and the work time by activity number and task number. Standard cost amount. (The business number and the activity number / task number are related by the input on the screen shown in FIG. 35.)
[0202]
If the business number is not entered, the standard cost amount is assigned for each charge source department code, activity number, and task number, whereas when the business number is entered, the business department in charge of the business number (charge source department) Standard cost amount is assigned to the code.
[0203]
The input of the product ID is arbitrary. Depending on the input state of the product ID, the three automatic classifications “1” (within regulation), “2” (non-regulation / business number), “3”, which are stored in the automatic record data (FIG. 17: 11D) (Non-regulation / department).
[0204]
When the product ID is blank, the work time for each activity number and task number is handled as “1” (within the regulation), and only one type of standard cost amount is created.
[0205]
When “W = @@@@@ (@@@@@ is a business number, for example W = R0095)” is entered (set) in the product ID, the work time for each activity number and task number is “ Both “1” (within regulation) and “2” (out of regulation / business number) are handled, and two types of standard cost amounts are created.
[0206]
When “B = %%%%%% (%%%%%% is the charge department code, for example, B = 173000)” is entered (set) in the product ID, it is classified by activity number and task number. The work time is handled as both “1” (within regulation) and “3” (out of regulation / department), and two types of standard cost amounts are created.
[0207]
The standard cost amount of “1” (within regulation) is set in the actual cost data file (FIG. 18: 11D2). The standard cost amount for the additional charge of “2” (non-standard / business number) and “3” (non-standard / department) is set in the result automatic acquisition data file (FIG. 17: 11D1).
[0208]
Input of the work summary and today's work content is optional.
[0209]
FIG. 27 shows an MM slip input screen 1 (10N2) (MM is an abbreviation for Material Management, inventory purchase management, purchase order). This is a screen for recording general expenses. The charge source department code for recording expenses is set (displayed) when this screen is selected based on the contents of the employee logging into the WEB server based on the employee number.
[0210]
The purchase order date is the date of drafting the expense slip. The supplier code is a supplier code and is a supplier name. Purchase order details can be entered in multiple lines on a single screen. The detail is a detail line management number in tenth unit. The item code is linked to the management accounting line number at the time of expense recording. The text is the content to be ordered. The purchase order quantity is the order quantity in the same detail line. The delivery date is the scheduled date for expense recording. The net price is the base price excluding consumption tax.
[0211]
FIG. 28 shows the MM slip input screen 2 (10N3). This is a screen for designating an activity number and a task number for the corresponding detail by selecting a detail line on the MM slip input screen 1 (FIG. 27: 10N).
[0212]
Details, item codes, and text are synonymous with the same items on the MM slip input screen 1 (FIG. 27: 10N2).
[0213]
When “ABC = XXXXYY” is set in the ABC accounting code (direct allocation), the net price is “XXXX”, task number, by accounting month, by charge source department code, by management accounting line number, by activity number. In another “YY”, it is set in the transaction details data file (FIG. 15: 10D1), and the actual cost amount in the actual cost data file (FIG. 18: 11D2) is further (as) and further the actual cost master (FIG. 21: 11J1) is set to (as) the direct allocation cost amount. When there is no input in the ABC accounting code on the MM slip input screen 2 (FIG. 28: 10N3) (indirect allocation), the MM slip input screen 2 (FIG. 28: FIG. 28: 10N2) 10N3) input selection is not made (indirect allocation), the net price is by transaction date data file, by charge source department code, by management accounting line number (Figure 15: 10D1), actual cost data Set to the actual cost amount of the file (FIG. 18: 11D2).
[0214]
FIG. 29 shows an FI slip input screen (10N4) (FI is an abbreviation for Final Accounting). This is an accounting slip format input screen using an account code. In any case, the amount (expense) related to the direct payment to the outside is recorded in the MM slip or FI slip. The account code is linked to the management accounting line number. In the example shown in FIG. 29, the expense of the consumable item is recorded as the amount “1,500 yen”, the quantity “1.0”, and the charge source department code “109700” on the calculation date of April 16. .
[0215]
When “ABC = XXXXXYY” is set in the text, the transaction amount data file is recorded in “YXXX” for each transaction year, month, charge source department code, management accounting line number, activity number “XXXX”, and task number “YY”. (FIG. 15: 10D1), the actual cost amount of the actual cost data file (FIG. 18: 11D2), and the direct allocation cost amount of the actual cost master (FIG. 21: 11J1).
[0216]
If the ABC aggregation department code is not entered in the text, the transaction amount data file (FIG. 15: 10D1) and the actual cost data file (FIG. 18: 11D2) are calculated according to the recording date, charge source department code, and management accounting line number. Is set to the actual cost amount.
[0217]
The workflow 4 screen to be described next is an input screen for internal sales (FIG. 30: 10N5), personal replacement (FIG. 31: 10N6), domestic business trip travel expenses (FIG. 32: 10N7), and settlement of transportation expenses (FIG. 33: 10N8). It is an input screen for application for reconsideration of expense inquiry created by using groupware software in common.
[0218]
FIG. 30 shows a workflow input screen (in-house sales) (10N5). This is an application screen used for internal transactions (for example, when the head office department purchases from the current business department or the head office department, system construction, etc.). The application type specifies whether this application is new or has already been reconciled. The date of recording is the date common to both the department code of the internal sales department data and the department code of the internal purchasing department data.
[0219]
In the example shown in FIG. 30, the planning department (Osaka) “109200” indicates an input in the case of in-house purchase of 100,000 yen from the XY development first G department “106100”.
[0220]
Since there is an input in the activity / task (8052/01) of the purchase department data, the amount 10,000 is recorded by year, charge source department code, management accounting line number, activity number “8052”, task number Separately, “01” is set to the actual cost amount in the transaction details data file (FIG. 15: 10D1) and the actual cost data file (FIG. 18: 11D2), and the direct allocation cost amount in the actual cost master (FIG. 21: 11J1). Is done.
[0221]
If there is no input in the activity / task, the amount is the actual cost of the transaction details data file (Fig. 15: 10D1) and the actual cost data file (Fig. 18: 11D2) by the recording date, by the charge source department code, by the management accounting line number Set to the amount.
[0222]
Comments are optional. After these inputs, the workflow is started up by a predetermined retrace route by pressing a replay start button. If the cancel button is pressed, the input contents are discarded and the screen is terminated.
[0223]
FIG. 31 shows a workflow input screen (personal change) (10N6). This is a screen for making a post application when an individual changes the department's expense and replacing it with the department's expense.
[0224]
In the example shown in FIG. 31, the employee number “333444” of the reimburser and the employee name “Taro Taro” purchase a refurbishment product name “cable” with a unit price of 1,000 yen for 1,050 yen including consumption tax. , Tax category “Temporary payment consumption tax (5%)”, Body price total 1,000 yen, Consumption tax 50 yen, and the total advance of 1,050 yen as account name “Consumables”, Department code The expenses are replaced with “108400” and the department name “Information System Department (Osaka)”. Since there is an input in the activity / task of the expense (optional input), the total of the advance payment is classified by recording date, by charge source department code, by management accounting line number, by activity number “8055”, by task number “01” , The actual cost amount in the transaction details data file (FIG. 15: 10D1) and the actual cost data file (FIG. 18: 11D2) is set to the direct allocation cost amount in the actual cost master (FIG. 21: 11J1). When there is no input in the activity / task, the total of the advance payment is the actual value in the transaction details data file (Fig. 15: 10D1) and the actual cost data file (Fig. 18: 11D2) by recording date, charge source department, management accounting line number Set to cost amount.
[0225]
Remarks, reason for purchase, and comments are optional. After these inputs, the workflow is started up by a predetermined retrace route by pressing a replay start button. If the cancel button is pressed, the input contents are discarded and the screen is terminated.
[0226]
FIG. 32 shows a workflow input screen (domestic business trip expenses) (10N7). This is an input screen for applying for travel and transportation expenses for domestic business trips. The application type specifies whether this application is new or has already been reconciled.
[0227]
In the example shown in FIG. 32, the employee number “333444”, the employee name “Taro Patent” has the department code “209701”, and the department name “HR General Affairs Department (Tokyo and others)” as the expense-bearing department, April 1, 1999 A business trip was made to Osaka headquarters for the reason of the business trip for the personnel system revision meeting on the day from 9:00 to 18:00. Since there is an input in the activity / task, the travel expenses are recorded in the transaction details data file (Figure) by the recording date, by charge source department code, by management accounting line number, by activity number “8001”, and by task number “19”. 15: 10D1), the actual cost amount of the actual cost data file (FIG. 18: 11D2), and the direct allocation cost amount of the actual cost master (FIG. 21: 11J1).
[0228]
If there is no input in the activity / task, the travel expenses are recorded in the transaction details data file (Fig. 15: 10D1) and actual cost data file (Fig. 18: 11D2) by recording date, charge source department code, management accounting line number Set to cost amount.
[0229]
Comments are optional. After these inputs, the workflow is started up by a predetermined retrace route by pressing a replay start button. If the cancel button is pressed, the input contents are discarded and the screen is terminated.
[0230]
FIG. 33 shows a workflow input screen (accounting for transportation expenses, etc.) (10N8). This is a screen for applying for city transportation expenses after the actual expenses have been replaced, and replacing the total body price for replacement with the expenses of the department. In this example, the employee number “333444” of the reimbursement employee and the employee name “Taro Tokkyo” were boarded on April 15th, 1999, from XX to △ on the subway for the purpose of meeting YY financial results. The general transportation cost of 600 yen is replaced with the department code “110800” and the department name “Financial and Accounting Department (Osaka)” with a body price of 571 yen and a consumption tax of 29 yen. Because there is an input in the activity / task of the expense (optional input), 600 yen is classified into “8007” by task number, “8007” by task number, by accounting source line code, by management accounting line number, “07” by task number, The transaction cost data file (FIG. 15: 10D1) and the actual cost data file (FIG. 18: 11D2) are set to the actual cost amount and the actual cost master (FIG. 21: 11J1) direct allocation cost amount.
[0231]
If there is no input in the activity / task, 600 yen is recorded by transaction date data file (Fig. 15: 10D1) and actual cost data file (Fig. 18: 11D2) by recording date, charge source department code, management accounting line number Set to cost amount.
[0232]
Comments are optional. After these inputs, the workflow is started up by a predetermined retrace route by pressing a replay start button. If the cancel button is pressed, the input contents are discarded and the screen is terminated.
[0233]
Next, the input screen of the information system server 11 will be described.
[0234]
FIG. 34 shows the head office activity master registration (correction, addition) screen (11N1). This is a screen for setting the most important master information in the overhead management (allocation) system. Setting items are: ABC aggregation department code, charge source department code, activity number, task number, activity name, task name, cost driver name, rate unit, charge pattern, charge category, attribute, data type, data It is a type branch number. The input data here is set in the head office activity master (FIG. 10: 11M1) and the automatic acquisition master (FIG. 11: 11M2).
[0235]
FIG. 35 shows an activity / business number setting (modification, addition) screen (11N2). This is a screen for directly allocating an expense amount by charge source department code, activity number, and task number when expenses generated in the charge source department are identified in the data of each business number.
[0236]
The associated contents here are set in the ABC business number master (FIG. 12: 11M3). In other words, if a business number is entered, it is directly assigned to the activity / task defined on this screen without entering the activity number and task number.
[0237]
In direct allocation, the business number set in the ABC business number master (Fig. 12: 11M3) is searched for the business number in the transaction details data file (Fig. 15: 10D1), and the expense recording amount is determined as the charge source department code and activity. Based on the number and task number information, set to the directly allocated cost amount of the actual cost master (Fig. 21: 11J1) by recording date, by charge source department code, by activity number, by task number, by management accounting line number It is realized by doing.
[0238]
In the example of FIG. 35, the activity number “8000” and the task number “01” associated with the charge source department code “109700”, the charge source department name “HR General Affairs Department (Osaka)” are associated with the business number “R0097”. is there. As a result of the business number “R0097” in the transaction details data file (FIG. 15: 10D1) being associated with the activity number “8000” and the task number “01” (third line in FIG. 15), the actual cost master (FIG. 21). : 11J1), the recording date “199904”, the charge source department code-specific “109700”, the activity number “8000”, the task number “01”, and the direct allocation cost amount “3,000 yen” are set (FIG. 21). 2nd line).
[0239]
If no activity / business number is set and only the business number is entered, the ratio setting category, ratio, and reference in the above-described scheduled charge rate registration screen (1) (FIG. 36: 11N3) and (FIG. 37: 11N4) Depending on the contents of the department code, the expense recording amount is set as a result of ratio distribution by activity number and task number to the indirectly allocated cost amount of the actual cost master (FIG. 21: 11J1). (As described above, if an activity number or task number is entered, direct assignment is made.)
[0240]
The business number can be correlated only when it is present in the business information master (FIG. 9: 10M5) by checking whether the charge source department code is equal to the business department code. The business name is used when the business name of the business information master (FIG. 9: 10M5) is defined in more detail.
[0241]
FIG. 36 shows a scheduled charge rate registration (correction, addition) screen (1) -1 (11N3). This is a screen for registering the scheduled charge rate and the planned cost driver amount for each input year, each recording date, each charge source department code, each activity number, and each task number.
[0242]
When this screen is selected based on the input year and the charge source department, all items on the screen are edited from the registered contents of the head office activity master (FIG. 10: 11M1) and cost driver master (FIG. 13: 11M4). Is displayed. Also, the registration contents here are set in the cost driver master (FIG. 13: 11M4).
[0243]
The ratio setting category is an allocation standard used when the cost recorded by the charge source department code is indirectly allocated. For example, “0” (ratio setting is normal) is a method of setting a configuration ratio (percentage) in advance between the activity number and task number in the charge source department code. In the illustrated example, among the activity numbers and task numbers defined by the charge source department code “109700” and the charge source department name “Personnel Administration Department (Osaka)”, “8000-01”, “8001-01”, Ratios of 50%, 30%, and 20% are set for “8001-19”, respectively.
[0244]
The ratio area is an area for setting the configuration ratio only when the ratio setting category is “0” (normal ratio setting). In this case, the cost recorded by the charge source department code is distributed by the ratio for each activity number and task number, except for the direct allocation designated cost.
[0245]
If this result is shown by the actual cost master (FIG. 21: 11J1), it is as follows. When the indirect allocation cost amounts are totaled by recording date, charge source department code, activity number, and task number, in the charge source department “109700”, “8000-01”, “8001-01”, “8001-19” "Are 68,623 yen, 41,173 yen, 27,450 yen, respectively, and the ratios set above are 50%, 30%, and 20%.
[0246]
The reference department code is used when another charge source department code in the same ABC aggregation department applies the ratio setting classification set in a certain charge destination department code. This example is shown in the subsequent scheduled charge rate registration screen (1) -2 (FIG. 37: 11N4).
[0247]
FIG. 37 shows the scheduled charge rate registration screen (1) -2 (11N4). This is an example of the case where the ratio setting category is “1” (refer to the ratio setting department) on the scheduled charge rate registration screen (1).
[0248]
This is a screen for registering the planned charge rate and the planned cost driver amount for each input year, each recording date, each charge source department code, each activity number, and each task number.
[0249]
When this screen is selected based on the input year and charge source department, all items on the screen are edited and displayed from the registered contents of the head office activity master (Fig. 10: 11M1) and cost driver master (Fig. 13: 11M4). Is done. Also, the registration contents here are set in the cost driver master (FIG. 13: 11M4).
[0250]
The ratio setting category is an allocation standard used when the cost recorded by the charge source department code is indirectly allocated. In this example, the charge source department code “209701” and the charge source department name “HR General Affairs Department (Tokyo and others)” have the same ABC aggregation department setting, the charge source department code “109700”, the charge source department name “HR General Affairs”. By referring to the ratio of the activity number / task number composition ratio (percent) of “part (Osaka)”, the indirect allocation cost amount among the costs recorded by the charge source department code “209701” is set to “8000-01”, “8001-01” and “8001-19” are allocated to 50%, 30%, and 20%.
[0251]
In addition to this, the ratio setting category is set to "2" (daily work time ratio) or "2", which is the composition ratio for each activity number and task number in the charge source department code of the daily work time. In the charge source department code of the standard cost amount by activity number and task number calculated from the daily work time. "4" (Daily work time amount ratio) for which the composition ratio was calculated, and "5" (Daily work time amount ratio section reference) for referring to the daily work time amount ratio of the department set in "4" and so on. These pieces of information include work hours (hours) by cost driver master (FIG. 13: 11M4) and daily work performance data file (FIG. 16: 10D2) by recording date, by department code, by task number by activity number, Calculate the ratio using the standard cost amount.
[0252]
FIG. 38 shows the scheduled charge rate registration screen (2) (11N5). This is a screen for registering the scheduled charge rate and the planned cost driver amount for each input year, each recording date, each charge source department code, each activity number, and each task number. The scheduled charge rate registration screen (1) -1 (FIG. 36: 11N3) is input by the charge source department code by activity number and by task number, whereas the scheduled charge rate registration screen (2) (FIG. 38: 11N5) Can determine the ABC aggregation department code, activity number, and task number in advance, and input them into the charge source department code bundled in the ABC aggregation department.
[0253]
When this screen is selected based on the input year, ABC aggregation department code, activity number, and task number, the registration information of the head office activity master (Fig. 10: 11M1) and cost driver master (Fig. 13: 11M4) is displayed on the screen. All items are edited and displayed. Also, the registration contents here are set in the cost driver master (FIG. 13: 11M4).
[0254]
For example, if the charge source department code “109700” is scheduled to be copied to the charge source department code “209700”, the scheduled charge rate and the planned cost driver amount for each recording date, “C”, Specify “P” in the copy destination instruction area. Only one copy source can be specified, but a plurality of copy destinations can be specified.
[0255]
FIG. 39 shows an actual cost driver amount registration screen (11N6). This is the actual cost driver amount when allocating (charging) to the charging destination department, not the automatic acquisition, but the actual value by accounting year, charging source department code, activity number, task number, and charging destination department code. This is a screen for registration. That is, the input is prioritized over the time data manually input by the month and entered by the individual.
[0256]
This screen displays the activity number, task number, activity name, task name, rate unit, and planned cost driver amount of the charge source department in advance by selecting the recording date and charge source department code. The
[0257]
The headquarters activity master (Fig. 10: 11M1) is searched by ABC aggregation department code, activity number, and task number, and the charge pattern is "00" (normal) and exists in the automatic acquisition master (Fig. 11: 11M2) If not, the result value registration type will be displayed on the screen. The planned cost driver amount is set from the corresponding recording date of the cost driver master (FIG. 13: 11M4).
[0258]
The result of inputting the actual input cost driver amount by charge destination department is the actual cost by charge date master, by charge source department code, by activity number, by task number, by charge destination department in the charge cost master (FIG. 22: 11J2). Set as driver amount.
[0259]
Further, the output screen of the information system server 11 includes the following.
[0260]
FIG. 40 shows an ABC performance inquiry screen (menu screen) (11S1). This includes a charge destination department list display screen (FIG. 41: 12S1), a charge destination department details display screen (FIG. 42: 12S2), a charge source department list display screen (FIG. 43: 12S3), It is a selection menu screen of a charge source department detail display screen (FIG. 44: 12S4) and an activity / task ABC profit / loss detail display screen (FIG. 45: 12S5). Select one of the forms (display screen) using the radio button.
[0261]
For the target date, specify the date of recording of the data to be inquired with a 4-digit year and a 2-digit month.
[0262]
When the charge destination department list display screen (FIG. 41: 12S1) and the charge destination department details display screen (FIG. 42: 12S2) are selected, the department designation category is “1” (department code) or “3” (group). Can be specified.
[0263]
When the charge source department list display screen (FIG. 43: 12S3), the charge source department detail display screen (FIG. 44: 12S4), and the activity / task ABC profit / loss detail display screen (FIG. 45: 12S5) are selected The classification can be designated as “1” (department code) or “2” (ABC aggregation department).
[0264]
When the department designation category is “1” (department code), the department code of the department master (FIG. 5: 10M1) can be designated as the target department.
[0265]
When the department designation category is “2” (ABC aggregation department), the ABC department in the department master (10M1) can be designated as the target department.
[0266]
When the department designation category is “3” (group), the department of the department master (10M1) can be designated as the target department.
[0267]
The activity / task is indispensable when selecting a charge destination department detail display screen (FIG. 42: 12S2) and a charge source department detail display screen (FIG. 44: 12S4). The ABC profit / loss statement display screen for each activity / task (FIG. 45: 12S5) is optional. If any other option is selected, input is not possible.
[0268]
Finally, the output screen of the form server 12 will be described.
[0269]
FIG. 41 shows a charge destination department list display screen (12S1). This is a screen that extracts the allocation result details (Fig. 24, 25: 11J3) under the conditions specified on the ABC result inquiry display screen (Fig. 40: 11S1) and makes a list inquiry of the allocation results viewed from the charge destination department It is.
[0270]
In the example shown in the figure, the target date is April 1999, the department designation category is specified as “1” (department code), the target department is designated as “173000”, and the allocation result details (FIG. 24, 25: 11J3) are recorded. This is a record in which the date is “199904” and the charge department code is “173000”.
[0271]
The target department is displayed from the department name and department code of the department master (FIG. 5: 10M1). Since the department designation category is “1” (department code), “department code designation” is displayed.
[0272]
As the activity name, task name, number, driver name, and rate unit, the activity name, task name, activity number, task number, cost driver name, and rate unit of the head office activity master (FIG. 10: 11M1) are displayed.
[0273]
The charge rate, cost driver, in-regulation charge fee (yen), and non-regulation charge fee (yen) are the estimated charge rate, actual cost driver amount, and actual charge cost amount of the actual allocation details (FIGS. 24 and 25: 11J3), respectively. , Standard cost amount is displayed.
[0274]
In addition to the detail line, the display lines include a subtotal line for the charge source department and a total line for the charge destination department, and only the charge charge within the standard (yen) and the charge charge within the standard (yen) are displayed in total.
[0275]
FIG. 42 shows a charge destination department detail display screen (12S2). This is because the charge cost master (FIGS. 22 and 23: 11J2) and the allocation result details (FIGS. 24 and 25: 11J3) are extracted under the conditions specified on the ABC result inquiry display screen (FIG. 40: 11S1), and the charge destination It is a screen which carries out the detailed inquiry of the allocation performance seen from the department.
[0276]
In the illustrated example, the target date is April 1999, the department designation category is “1” (department code), the target department is “173000”, the activity / task is designated “8001-01”, and the charge cost master ( 22/23: 11J2), allocation record details (FIG. 24/25: 11J3), date of recording “199904”, charging department code “173000”, activity number “8001”, task number “01” Is extracted and queried.
[0277]
For the target department, the department name and department code of the department master (FIG. 5: 10M1) are displayed. Since the department designation category is “1” (department code), “department code designation” is displayed.
[0278]
The activity name, task name, number, driver name, rate unit, charge pattern, charge classification are the activity name, task name, activity number, task number, cost driver name, rate unit of the head office activity master (FIG. 10: 11M1), respectively. , Charge pattern and charge category are displayed.
[0279]
Within the regulations, records whose allocation category of the actual allocation details (FIGS. 24 and 25: 11J3) is “1” (within regulations) are displayed. The department name of the charge source department is acquired from the department master (FIG. 5: 10M1) and displayed. The charge source department code, charge rate, cost driver, and charge charge (yen) include the charge source department, the scheduled charge rate, the actual cost driver amount, and the actual charge cost amount in the actual allocation details (FIGS. 24 and 25: 11J3). Is displayed.
[0280]
When there is a non-standard, records with a charge category (2) (non-standard / business number) and “3” (non-standard / department) in the charge cost master (FIG. 22: 23 J2) are displayed. In the example shown in the figure, the regulation classification “3” (non-regulation / department) has been extracted, so the non-regulation display is department: 173000. When the regulation category is “2” (non-regulation / business number), it is displayed in the format of business number: XXXX.
[0281]
For non-regulated charges, the charge source department code, charge rate, cost driver, and charge charge (yen) are designated department, scheduled charge rate, actual cost driver amount, standard of charge cost master (Fig.22 ・ 23: 11J2), respectively. The cost amount is displayed.
[0282]
In addition to the detail line, the display line includes a subtotal line of the charge source department and a total line of the charge destination department, and only the charge fee (yen) is displayed in total.
[0283]
FIG. 43 shows a charge source department list display screen (FIG. 43: 12S3). This is a screen that extracts the allocation result details (Fig. 24, 25: 11J3) under the conditions specified on the ABC result inquiry screen (Fig. 40: 11S1) and makes a list inquiry of the allocation results viewed from the charge source department. is there.
[0284]
In the example shown in the figure, the target date is April 1999, the department designation category is “1” (department code), the target department is designated “109700”, and the allocation result details (FIG. 24, 25: 11J3) are recorded. This is a record in which the date is “199904” and the charge source department code is “109700”.
[0285]
For the target department, the department name and department code of the department master (FIG. 5: 10M1) are displayed. Since the department designation category is “1” (department code), “department code designation” is displayed.
[0286]
As the activity name, task name, number, driver name, and rate unit, the activity name, task name, activity number, task number, cost driver name, and rate unit of the head office activity master (FIG. 10: 11M1) are displayed.
[0287]
The charge rate, cost driver, in-regulation charge fee (yen), and non-regulation charge fee (yen) are the estimated charge rate, actual cost driver amount, and actual charge cost amount of the actual allocation details (FIGS. 24 and 25: 11J3), respectively. , Standard cost amount is displayed.
[0288]
In addition to the detail line, there is a total line of the charge source department code, and only the specified charge charge (yen) and the specified charge charge (yen) are displayed in total.
[0289]
FIG. 44 shows a charge source department detail display screen (FIG. 44: 12S4). This extracts the charge cost master (Figs. 22 and 23: 11J2) and the allocation results details (Figs. 24 and 25: 11J3) under the conditions specified on the ABC results inquiry screen (Fig. 40: 11S1), and from the charge source department This is a screen for inquiring about the details of the actual allocation seen.
[0290]
In the illustrated example, the target date is April 1999, the department designation category is “1” (department code), the target department is “109700”, the activity task is designated “8001-01”, and the charge cost master ( 22/23: 11J2), allocation record details (FIG. 24/25: 11J3), date of recording “199904”, charge destination department code “109700”, activity number “8001”, task number “01” Is extracted and queried.
[0291]
For the target department, the department name and department code of the department master (FIG. 5: 10M1) are displayed. Since the department designation category is “1” (department code), “department code designation” is displayed.
[0292]
The activity name, task name, number, driver name, rate unit, charge pattern, charge classification are the activity name, task name, activity number, task number, cost driver name, rate unit of the head office activity master (FIG. 10: 11M1), respectively. , Charge pattern and charge category are displayed.
[0293]
The charge-destination department is based on the charge-destination department of the allocation performance details (FIGS. 24 and 25: 11J3) within the regulations, and the department master based on the designated department of the charge cost master (FIGS. 22 and 23: 11J2) when the regulations are not specified (FIG. 5: 10M1) is displayed after the department name is acquired.
[0294]
Within the regulation, the record of the regulation classification “1” (within regulation) of the allocation result details (FIGS. 24 and 25: 11J3) is displayed in the regulation line. As the charge rate, cost driver, and charge charge (yen), the scheduled charge rate, actual cost driver amount, and actual charge cost amount of the allocation actual item details (FIG. 24, 25: 11J3) are displayed.
[0295]
When there is a non-standard, records of the regulation category “2” (non-standard / business number) and “3” (non-standard / department) of the charge cost master (FIG. 22: 23 J2) are displayed.
[0296]
In the illustrated example, the charge destination department is “106100”, the department name is “XY development first G”, the regulation category is “2” (non-regulation / business number), the charge destination department code is “173000”, and the department name is “QR”. Since the regulation classification “3” (non-regulation / department) is extracted in the marketing first G ”, it is displayed in the non-regulation work number line and the non-regulation department line, respectively.
[0297]
For non-regulated charges, the charge rate, cost driver, and charge fee (yen) are displayed as the scheduled charge rate, actual cost driver amount, and standard cost amount of the charge cost master (FIG. 22: 23 J2), respectively.
[0298]
In addition to the detail line, the display line includes the total line of the charge source department, the cost driver and charge charge (yen) are displayed within the regulation, non-regular work number, and the total for each non-regulation department. Displays the result of dividing the row charge charge (yen) by the cost driver.
[0299]
FIG. 45 shows an ABC profit / loss statement display screen (12S5) by activity / task. This is a condition specified on the ABC result inquiry screen (FIG. 40: 11S1), the result cost master (FIG. 21: 11J1), the cost driver master (FIG. 13: 11M4), the charge cost master (FIGS. 22 and 23: 11J2). ), An allocation result detail (FIG. 24, 25: 11J3) is extracted, and a profit and loss detail inquiry by activity number and task number viewed from the charge source department is performed. The display condition is that the actual cost master (FIG. 21: 11J1), the charge cost master (FIGS. 22 and 23: 11J2), and the allocation actual details (FIGS. 24 and 25: 11J3) have a result other than “0”. That is.
[0300]
In the example shown in the figure, the target date is April 1999, the department designation category is “1” (department code), the target department is “109700”, and the activity / task is designated as “8001-01”. .
[0301]
The aggregation department is displayed after obtaining the department name of the department master (FIG. 26: 10M1) with the department code that bundles the charge source departments.
[0302]
The activity name, task name, number, driver name, rate unit, charge pattern, charge classification are the activity name, task name, activity number, task number, cost driver name, rate unit of the head office activity master (FIG. 10: 11M1), respectively. , Charge pattern and charge category are displayed.
[0303]
In the actual result line within the regulations, the sum of the indirect allocation cost amount and the direct allocation cost amount of the actual cost master (FIG. 21: 11J1) is displayed in the charge fee (yen). The actual cost driver amount of the actual allocation details (FIGS. 24 and 25: 11J3) is displayed on the cost driver. The charge rate is the result of dividing the charge fee (yen) by the cost driver.
[0304]
In the scheduled line within the regulations, the planned charge rate and the planned cost driver amount of the cost driver master (FIG. 13: 11M4) are displayed in the charge rate and the cost driver, respectively, and the result of multiplying them is displayed in the charge charge (yen). Is done.
[0305]
In the charge line within the regulations, the planned charge rate, actual cost driver amount, and actual charge cost amount of the allocation actual details (FIG. 24, 25: 11J3) are displayed in the charge rate, cost driver, and charge fee (yen), respectively. .
[0306]
For the planned profit / loss line within the regulations, the result of subtracting the charge charge (yen) for the actual line from the charge charge (yen) for the planned line within the regulations is displayed in the charge charge (yen).
[0307]
The charge charge profit / loss banks within the regulations are the cost driver and charge charges (yen) subtracted from the cost drivers and charge charges (yen) of the above regulations, respectively. Is displayed.
[0308]
The activity profit / loss banks within the regulations are the cost driver and charge charges (yen) subtracted from the cost drivers and charge charges (yen), and the results of subtracting the charge driver (yen) from the actual line. Is displayed.
[0309]
The non-standard / business number line is only the concept of charge. Scheduled charge rate, actual cost driver amount, and standard cost amount of charge cost master (Figures 22 and 23: 11J2) specified category “2” (non-specified / business number) are charge rate, cost driver, charge fee (yen respectively) ) Is displayed.
[0310]
For the non-regulation / department line, only the charge concept is used. Scheduled charge rate, actual cost driver amount, and standard cost amount of charge cost master (Figures 22 and 23: 11J2) are “3” (non-specified / department) are charge rate, cost driver, and charge fee (yen), respectively. Is displayed.
[0311]
In addition to the detail lines, the display lines include a total line for the charge source department and the aggregate department, and the cost driver and charge charge (yen) are displayed within the specified, non-specified business number, and the total value of the non-specified department. At that time, the result of dividing the charge charge (yen) by the cost driver is displayed as the charge rate, excluding the profit / loss display line.
[0312]
The processing of the indirect cost management (allocation) system mainly comprises the following four processes.
[0313]
There are four types: account system result registration process (PA), information system result registration process (PB), main process (PC), and output process (PD).
[0314]
The account system result registration process (FIG. 46: PA) refers to the registration process to the account system server 10 on the input / output related diagram of the overhead management (allocation) system of FIG. 10 to save.
[0315]
The information system result registration process (FIG. 47: PB) indicates the registration process to the information system server 11 on the input / output relation diagram of the overhead management (allocation) system of FIG. 11 is a process of storing the data in the memory 11.
[0316]
The main process (FIG. 48: PC) is a monthly batch process (generally performed once at the end of the month). The main contents are the following two points. First, based on the data input in the account system result registration process (FIG. 46: PA) and the information system result registration process (FIG. 47: PB), the actual cost is distributed by activity number and task number. It is processing. The second is a process of allocating (charging) the amount obtained by multiplying the scheduled charge rate and the actual cost driver amount to the charge destination department.
[0317]
The output process (FIG. 49: PD) is an inquiry instruction process (FIG. 40, ABC result inquiry: 11S1) of the information system server 11 on the input / output related diagram of the overhead management (allocation) system of FIG. 12 is a process for displaying the allocation result of the main process (FIG. 48: PC).
[0318]
FIG. 46 shows the account system result registration process (PA). This is a process (accounting server actual value registration: A1) for registering the accounting data necessary for the overhead server (allocation) system at any time with respect to the accounting server 10.
[0319]
The input screen of the account server actual value registration (A1) includes the daily work result registration screen (FIG. 26: 10N1), the MM slip input screen (FIGS. 27 and 28: 10N2, 10N3), the FI slip input screen ( Fig. 29: 10N4), workflow input screen (in-house sales) (Fig. 30: 10N5) workflow input screen (personal replacement) (Fig. 31: 10N6), workflow input screen (domestic business trip expenses) (Fig. 32: 10N7), workflow input There is a screen (settlement of transportation expenses etc.) (FIG. 33: 10N8). This relationship is shown in the input / output relation diagram of FIG.
[0320]
FIG. 47 shows information system result registration processing (PB). This is a process (actual value registration: B <b> 2) for performing monthly data registration on the information server 11. The actual value registration (B2) includes actual cost driver amount registration (FIG. 39: 11N6).
[0321]
FIG. 48 shows the main process (PC). The transaction details data file (FIG. 15: 10D1), daily work result data file (FIG. 16: 10D2) of the account server 10 for the previous month, and the result automatic acquisition data file (FIG. 17) of the information server 11 at the beginning of the month. : 11D1), after pasting information of various masters of the accounting server 10 (FIGS. 5-9: 10M1 to 10M5) and various masters of the information server 11 (FIGS. 10-14: 11M1 to 11M5), the information server 11 The actual cost master (FIG. 21: 11J1), the charge cost master (FIGS. 22 and 23: 11J2), and the allocation actual detail file (FIGS. 24 and 25: 11J3).
[0322]
C1 indicates actual cost amount acquisition processing. This obtains the actual cost amount for each charge source department code and management accounting line number from the transaction details data file (FIG. 15: 10D1) of the accounting server 10, and creates the actual cost data file (FIG. 18: 11D2). It is processing to do. At that time, if ABC = activity number + task number is specified in the detailed text, or if the business number is registered in the ABC business number master (FIG. 12: 11M3) and the activity number and task number can be acquired, directly The activity number and task number are set in the actual cost data file (FIG. 18: 11D2).
[0323]
From the daily work result data file of the accounting server 10 (FIG. 16: 10D2), the work time is totaled by charge source department code, activity number, task number, and employee number. The employee master (FIG. 7: 10M3) of the accounting server 10 is read with the employee number, and the personnel cost rank is acquired. Furthermore, the unit price master of the accounting server 10 (FIG. 8: 10M4) is read in the labor cost rank, the labor cost unit price (yen / hour) and the building cost unit price (yen / hour) are acquired and added, and the standard cost for each employee number Calculate the unit price (yen / hour). Next, the standard cost unit price (yen / hour) is multiplied by the total work time to calculate the standard cost amount as the direct allocation cost. This is set to the standard cost amount of the actual cost data file (FIG. 18: 11D2). Further, the charge source department code, the management accounting line number “personnel expense”, the activity number, and the task number are set, and an actual cost data file (FIG. 18: 11D2) is created.
[0324]
From the actual cost amount for the indirect allocation of the management accounting line number “personnel cost” in the actual cost data file (FIG. 18: 11D2) created from the transaction details data file (FIG. 15: 10D1) of the accounting server 10 The standard cost amount (above) for direct allocation created from the daily work result data file (FIG. 16: 10D2) of the accounting server 10 is subtracted, and a part of indirect allocation is replaced with direct allocation.
[0325]
50 to 54 show the actual cost distribution process (C2). First, the actual cost amount for direct allocation is set to the direct cost amount of the designated charge source department code, activity number, task number, and management accounting line number, and the actual cost master (FIG. 21: 11J1) is created.
[0326]
The setting of the actual cost amount for indirect allocation is as follows. First, the ratio (distribution ratio) for each charge source department code, activity number, and task number is acquired from the ratio setting category and reference department of the cost driver master (FIG. 13: 11M4). Next, the calculation result obtained by multiplying the actual cost amount by the acquired distribution ratio is set to the actual cost amount for each charge department code, activity number, task number, and management accounting line number. 21: 11J1).
[0327]
There are seven types of ratio setting categories at the time of indirect allocation.
[0328]
(1) Ratio setting normal: A ratio (distribution ratio) for distributing the actual cost amount to the activity number and task number for each charge source department is pre-registered.
(2) Ratio setting department reference: The distribution ratio that is pre-registered by other charge source departments in the normal ratio setting is referred to and used.
(3) Daily work time ratio: Uses the ratio of the total work time for each task number and activity number entered in the daily work result data file (Fig. 16: 10D2) for each charge source department as the distribution ratio. To do.
(4) Refer to the daily work time ratio: The distribution ratio acquired by the other charge source department at the daily work time ratio is used as a reference.
(5) Daily work cost ratio: Every month, for each charge source department, the work time input in the daily work performance data file (FIG. 16: 10D2) is multiplied by the standard cost unit price to calculate the standard cost amount. Furthermore, the ratio of the total standard cost amount for each activity number and task number is used as the distribution ratio.
(6) Reference daily work cost ratio: Reference and use the distribution ratio acquired by the other charge source department at the daily work time ratio.
(7) Equal: Sort by activity number / task number registered in the head office activity master (FIG. 10: 11M1) for each charge source department.
[0329]
50, in the actual cost data reading (C201), the actual cost data file (FIG. 16: 11D2) of the information system server 11 is read for each charge source department code and management accounting line number.
[0330]
The actual cost master output (C202) is a process for outputting the directly assigned cost. First, the actual cost amount is set to the direct cost amount of the actual cost master (FIG. 21: 11J1). Next, the charge source department code, activity number, task number, and management accounting line number are set, and an actual cost master (FIG. 21: 11J1) is created.
[0331]
In the ratio setting category acquisition (C203), the cost driver master (FIG. 13: 11M4) of the information system server 11 is read with the charge source department code, and the ratio setting category is acquired.
[0332]
In FIG. 51, in the per capita allocation information acquisition (C204), the head office activity master (FIG. 10: 11M1) of the information system server 11 is read with the charge source department code, and the registration number for each activity number / task number is acquired.
[0333]
In the activity number / task number acquisition (C205), the head office activity master (FIG. 10: 11M1) is read with the charge source department code, and the activity number / task number is acquired.
[0334]
In the actual cost amount allocation 1 (C206), the actual cost amount divided by the number of registrations of the per capita information acquisition (C204) is set as the actual cost amount allocation amount.
[0335]
The actual cost master output (C207) is a process for outputting the cost that has been indirectly allocated. First, the actual cost allocation amount is set to the indirect cost amount of the actual cost master (FIG. 21: 11J1). Next, the charge source department code, activity number, task number, and management accounting line number are set, and the actual cost master (FIG. 21: 11J1) is created.
[0336]
In the actual cost master fraction adjustment (C208), the actual cost allocation amount is totaled using the charge source department code and the management accounting line number as keys, and the difference between the total amount and the actual cost amount is the smallest activity number of the same key, The task number is added to the actual cost master (FIG. 21: 11J1).
[0337]
52, in the ratio target department set 1 (C209), the charge source department code is set in the ratio reference department area of the memory.
[0338]
In the ratio target department set 2 (C210), the cost driver master (FIG. 13: 11M4) is read with the charge source department code, and the acquired reference department is set in the ratio reference department area.
[0339]
In the ratio acquisition (C211), the cost driver master (FIG. 13: 11M4) of the information system server 11 is read with the charge source department code in the ratio reference department area, and the activity number, task number, and ratio other than the ratio 0 are acquired.
[0340]
In actual cost amount allocation 2 (C212), the actual cost amount is calculated by multiplying the actual cost amount by the ratio (%) of the ratio acquisition (C211) and dividing by 100.
[0341]
The actual cost master output (C213) is a process of outputting the cost that has been indirectly allocated. First, the actual cost allocation amount is set to the indirect cost amount of the actual cost master (FIG. 21: 11J1). Next, the charge source department code, activity number, task number, and management accounting line number are set, and the actual cost master (FIG. 21: 11J1) is created.
[0342]
In FIG. 53, in the time ratio target department set 1 (C214), the charge source department is set in the time ratio reference department area of the memory.
[0343]
In the time ratio target department set 2 (C215), the cost driver master (FIG. 13: 11M4) is read with the charge source department code, and the acquired reference department is set in the time ratio reference department area.
[0344]
In the target activity / task acquisition (C216), the head office activity master (FIG. 10: 11M1) of the information system server 11 is read with the charge source department code, and the registered activity number / task number is acquired.
[0345]
In the daily work total time acquisition (C217), the daily work result data file of the accounting server 10 (FIG. 16: FIG. 16) using the time ratio reference department and the activity number and task number acquired in the target activity / task acquisition (C216) as keys. 10D2) is read, the work time is totaled, and the total time is acquired.
[0346]
In the daily work time acquisition (C218), the daily work result data file (FIG. 16: 10D2) of the accounting server 10 is obtained with the time ratio reference department and the activity number and task number acquired in the target activity / task acquisition (C216). Read and get work time.
[0347]
In actual cost amount allocation 3 (C219), the actual cost amount is multiplied by the work time of daily work time acquisition (C218), and the result of multiplication is divided by the total time of daily work total time acquisition (C217). Is the actual cost allocation amount.
[0348]
The actual cost master output (C220) is a process of outputting the cost that has been indirectly allocated. First, the actual cost allocation amount is set to the indirect cost amount of the actual cost master (FIG. 21: 11J1). Next, the charge source department code, activity number, task number, and management accounting line number are set, and the actual cost master (FIG. 21: 11J1) is created.
[0349]
54, in the cost ratio target department set 1 (C221), the charge source department code is set in the cost ratio reference department area.
[0350]
In the cost ratio target department set 2 (C222), the cost driver master (FIG. 13: 11M4) is read with the charge source department code, and the acquired reference department is set in the cost ratio reference department area.
[0351]
In the target activity / task acquisition (C223), the head office activity master (FIG. 10: 11M1) of the information system server 11 is read by the charge source department, and the registered activity number and task number are acquired.
[0352]
In the standard cost total amount acquisition (C224), the actual cost data file (FIG. 18: 11D2) of the information system server 11 is read with the activity number and task number acquired in the cost ratio reference department and target activity / task acquisition (C223). , Total the standard cost amount and obtain the total standard cost.
[0353]
In the standard cost amount acquisition (C225), the actual cost data (FIG. 18: 11D2) of the information system server 11 is read with the activity number and task number acquired in the cost ratio reference department and target activity / task acquisition (C223). Get the cost amount.
[0354]
Actual cost amount allocation 4 (C226) is obtained by multiplying the actual cost amount by the standard cost amount of standard cost amount acquisition (C225) and dividing the multiplication result by the total standard cost of standard cost total amount acquisition (C224). , Actual cost allocation amount.
[0355]
The actual cost master output (C227) is a process of outputting the cost that has been indirectly allocated. First, the actual cost allocation amount is set to the indirect cost amount of the actual cost master (FIG. 21: 11J1). Next, the charge source department code, activity number, task number, and management accounting line number are set, and the actual cost master (FIG. 21: 11J1) is created.
[0356]
Returning to FIG. 48, the automatic cost driver amount acquisition processing (C3) is performed in the transaction details data file of the account server 10 for each data type and data type branch number of the automatic acquisition master (FIG. 11: 11M2) of the information server 11. (FIG. 15: 10D1), a process of acquiring the actual cost driver amount for each charge source department code or charge destination department code from data such as a daily work result data file (FIG. 16: 10D2).
[0357]
ABC acquisition department code, activity number, task number, regulation category “1” (within regulation), acquired charge source department code, charge destination department code (designated department code), actual cost of automatic acquisition master (FIG. 11: 11M2) The amount of drivers is output (written) to the automatic record data file (FIG. 17: 11D1) of the information system server as specified data.
[0358]
55 to 56 show the non-standard charge processing (C4) (FIG. 48). First, when a department designation (B = department code) or a work number designation (W = work number) is made for the deliverable ID of the daily work result data file (FIG. 16: 10D2) of the accounting server 10 Multiply the work time for each charge source department code, for each activity number, for each task number, and for each employee number by the standard cost unit price acquired in the same manner as the actual cost amount acquisition (C1) to obtain the standard cost amount. In addition, the charge source department code, activity number, task number, designated department code, designated business number, specified category “2” (non-standard / department) “3” (non-standard / business number), obtained standard The cost amount is output (written) to non-regulated data as a result automatic acquisition data file (FIG. 17: 11D1) of the information system server 11.
[0359]
The charge department code is acquired from the specified department code or specified business number, and the charge source department code, activity number, task number, charge destination department code, specified category, specified business number, specified department code, standard cost The amount is output (written) to the charge cost master (FIG. 22, FIG. 23: 11J2).
[0360]
In FIG. 55, in the daily work performance data reading (C401), the daily work performance data file (FIG. 16: 10D2) of the accounting server 10 is classified by charge source department code, activity number, task number, and employee number. , Read by product ID.
[0361]
In the charge source category check (C402), the department master (FIG. 5: 10M1) of the accounting server 10 is read by the charge source sector, and the charge source category is acquired.
[0362]
In the activity / task existence check (C403), the head office activity master (FIG. 10: 11M1) of the information system server 11 is read with the charge source department and activity number task number.
[0363]
56, in the business information master existence check (C404), the business information master (FIG. 9: 10M5) of the accounting server 10 is read with the business number, and the business department code is acquired.
[0364]
In the charge destination department check (C405), the department master (FIG. 5: 10M1) of the accounting server 10 is set with the designated department code or the business department code acquired in the business information master existence check (C404) as the charge department code. Read and acquire the charge destination category.
[0365]
In the labor cost rank acquisition (C406), the employee master (FIG. 7: 10M3) of the account server 10 is read with the employee number, and the labor cost rank is acquired.
[0366]
In the standard cost unit price acquisition (C407), the unit price master (FIG. 8: 10M4) of the accounting server 10 is read with the labor cost rank (using as a key), and the labor cost unit price (yen / hour) and the building cost unit price (yen / hour). ) To get. The labor cost unit price (yen / hour) and the building cost unit price (yen / hour) are added, and the addition result is set in the standard cost unit price (yen / hour) area of the memory.
[0367]
In the standard cost amount calculation (C408), the standard cost amount is obtained by multiplying the work time and the standard cost unit price (yen / hour) calculated in the standard cost unit price acquisition (C407).
[0368]
In the automatic results acquisition data output (C409), the charge source department code, activity number, task number, designated department code, designated business number, regulation category “2” (non-regulation / department) or “3” (regulation) (Outside / business number) and the standard cost amount are output (written) to the automatic record data file (FIG. 17: 11D1) of the information system server as unspecified data.
[0369]
In the charge cost master output (C410), the charge source department, activity number task number, charge destination department, specified classification, designated business number, designated department, and standard cost amount are output to the charge cost master (FIG. 22: 23: 11J2). (Write).
[0370]
In the specified charge processing (C5) of FIG. 48, first, the specified classification of the result automatic acquisition data file (FIG. 17: 11D1) of the information system server 11 is determined, and when it is “1” (specified), the charge source department The cost driver master (FIG. 13: 11M4) of the information server 11 is read with the code, activity number, and task number (using as keys). Next, the actual charge amount is obtained by multiplying the acquired scheduled charge rate by the actual cost driver amount. Finally, the charge source department code, the activity number, the task number, the charge destination department code, the specified category, and the actual charge amount are output (written) to the charge cost master (FIGS. 22 and 23: 11J2).
[0371]
57 to 63 show the allocation process. When the charge destination department code of the charge cost master (FIG. 223: 11J2) of the information system server 11 has been set, the charge source department code, activity number, task number, charge destination department code, specified category, actual charge amount are allocated. It outputs (writes) to the allocation result details file (FIGS. 24 and 25: 11J3).
[0372]
When the charge department code is not set, the actual charge cost amount allocated by the charge category is calculated. Next, the ratio (charge ratio) for each charge destination department code is acquired from the charge pattern. Further, the calculation result obtained by multiplying the actual charge cost amount by the acquired charge ratio is output (written) as the actual charge cost amount of the charge-destination department code to the allocation actual result detailed file (FIG. 24, 25: 11J3).
[0373]
An example of charge classification is as follows.
(1) All amount target: All amount of actual charge cost is allocated in proportion.
(2) Half price target: Half of the actual charge cost is charged to the designated department, and the remaining half is allocated as a ratio.
[0374]
An example of the charge pattern is as follows.
{Circle around (1)} Business Headquarters Input Resource: A ratio (a ratio based on the input cost of each business headquarters) for charging the actual charge cost amount to the charge destination department for each activity number and task number is pre-registered.
{Circle around (2)} Business Headquarters Equal: Divide evenly according to the number of departments master (FIG. 5: 10M1) charge destination classification is “9” (target) and business headquarters classification is “1” (target).
(3) Number of employees in each department: Divide the total number of employees for each charge-destination department obtained from the department-specific personnel master (Fig. 14: 11M5) by the total number of employees in the department to be allocated (charge-destination department), and calculate the ratio. Used as charge ratio.
[0375]
In FIG. 57, in the business headquarters input resource allocation standard reading (C601), the business headquarters input resource allocation standard file (FIG. 19: 11D3) of the information server 11 is read for each charge destination department.
[0376]
In the charge ratio file creation 1 (C602), the charge destination department code, the allocation standard amount, and the total amount of all departments acquired in the business unit input resource allocation standard reading (C601) are stored in the charge ratio file (FIG. 20: 11D4). Set to charge destination department code, charge target amount, and total charge target amount (charge pattern is set to “02”).
[0377]
58, in the department master reading (C603), the department master (FIG. 5: 10M1) of the accounting server 10 is read, and the department code / business division identification classification of the charge destination classification “9” (target) is acquired.
[0378]
In charge ratio file creation 2 (C604), the charge pattern “03” and the department code acquired by reading the department master (C603) are used as the charge pattern (“03”) and charge destination department of the charge ratio file (FIG. 20: 11D4). Set each to the code, and set “1” to the charge amount.
[0379]
In the charge ratio file update 1 (C605), the charge target amounts in the charge ratio file (FIG. 20: 11D4) of the same key (charge pattern “03”) are summed, and then the sum is set to the total charge target amount. The charge ratio file (FIG. 20: 11D4) is updated.
[0380]
In FIG. 59, department-specific personnel master reading (C606) reads the department-specific personnel master (FIG. 14: 11M5) of the information system server 11, and totals the number of personnel for each department code.
[0381]
In the charge destination category acquisition (C607), the department master (FIG. 5: 10M1) of the account server 10 is read with the department code to acquire the charge destination category.
[0382]
In the charge ratio file creation 3 (C608), the charge pattern “05”, the department code and the number of persons acquired in the department-specific personnel master reading (C606) are the charge pattern of the charge ratio file (FIG. 20: 11D4), and the charge destination department. Set to the code and charge amount respectively.
[0383]
In charge ratio file update 2 (C609), the charge target amounts in the charge ratio file (FIG. 20: 11D4) of the same key (charge pattern “05”) are summed, and then the total is set to the total charge target amount. The ratio file (FIG. 20: 11D4) is updated.
[0384]
In FIG. 60, in the charge cost master reading (C610), the charge cost master (FIG. 22, 23: 11J2) of the information system server 11 is read.
[0385]
In the allocation result detailed output 1 (C611), the charge source department, activity number, task number, charge destination department, specified category, specified business number, specified department code, actual charge cost amount, actual cost driver amount are allocated. Output (write) to the detail file (FIGS. 24 and 25: 11J3).
[0386]
In the pre-allocation process (C612), the actual charge cost amount is set in the pre-allocation cost amount area, and the actual cost driver amount is set in the pre-allocation cost driver amount area.
[0387]
In the allocation process 1 (C613), the pre-allocation amount is multiplied by 1/2 and set in the calculation result charge cost amount area. Further, the calculation result is subtracted from the pre-allocation cost amount area. Next, the contents of the pre-allocation cost driver amount area are multiplied by 1/2 and set in the calculation result cost driver amount area. Further, the calculation result is subtracted from the pre-allocation cost driver amount area.
[0388]
In the allocation result detailed output 2 (C614), the charge source department, activity number, task number, charge destination department code designated as a half price target, regulation category and calculation actual charge cost amount, calculation actual cost driver amount are allocated. Output (write) to the detail file (FIGS. 24 and 25: 11J3).
[0389]
61, in the charge ratio file reading 1 (C615), the charge ratio file (FIG. 20: 11D4) is read with the charge pattern “02”, and the charge destination department code, the charge target amount, and the total charge target amount are acquired.
[0390]
In allocation process 2 (C616), business headquarters input resource allocation is performed. Multiply the amount in the pre-allocation cost amount area by the charge target amount for each charge destination department code. The calculation result is divided by the total charge target amount and set in the calculation actual charge cost amount area. Multiply the driver amount before allocation by the charge target amount. The calculation result is divided by the total charge target amount and set in the calculation result cost driver amount area.
[0390]
In the allocation result detailed output 3 (C617), the charge source department, activity number, task number, charge destination department, specified category, calculation actual charge cost amount, and calculation actual cost driver amount are allocated in the actual allocation result file (FIGS. 24 and 25). : 11J3) is output (written).
[0392]
In FIG. 62, in the charge ratio file reading 2 (C618), the charge ratio file (FIG. 20: 11D4) is read with the charge pattern “03” to acquire the charge destination department code, the charge target amount, and the total charge target amount.
[0393]
In the allocation process 3 (C619), the business headquarters are equally allocated. Multiply the amount in the pre-allocation cost amount area by the charge target amount for each charge destination department code. The calculation result is divided by the total charge target amount and set in the calculation result charge cost amount area. Multiply the driver amount before allocation by the charge target amount. The calculation result is divided by the total charge target amount and set in the calculation result cost driver amount area.
[0394]
In the allocation result detailed output 4 (C620), the charge source department, activity number, task number, charge destination department, regulation category, calculation actual charge cost amount, and calculation actual cost driver amount are allocated in the actual allocation result file (FIGS. 24 and 25). : 11J3) is output (written).
[0395]
In FIG. 63, in the charge ratio file reading 3 (C621), the charge ratio file (FIG. 20: 11D4) is read with the charge pattern “05” to acquire the charge destination department code, the charge target amount, and the total charge target amount.
[0396]
In the allocation process 4 (C622), the division employee number allocation is performed. Multiply the amount in the pre-allocation cost amount area by the charge target amount for each charge destination department code. The calculation result is divided by the total charge target amount and set in the calculation result charge cost amount area. Multiply the driver amount before allocation by the charge target amount. The calculation result is divided by the total charge target amount and set in the calculation result cost driver amount area.
[0397]
In the allocation result detailed output 5 (C623), the charge source department, activity number, task number, charge destination department, regulation category, calculation actual charge cost amount, and calculation actual cost driver amount are allocated in the actual allocation detail file (FIGS. 24 and 25). : 11J3) is output (written).
[0398]
FIG. 49 shows output processing (PD). This is the database of the information system server 11 created by the main processing (PC) described above (actual cost master: FIG. 21: 11J1 charge cost master: FIG. 22/23: 11J2, allocation actual result detailed file: FIG. 24/25 : 11J3), and the allocation result can be inquired at any time (result inquiry: D1).
[0399]
The output screen of the result inquiry (D1) includes the above-described ABC result inquiry screen (FIG. 40: 11S1), the list display screen for each charge destination department (FIG. 41: 12S1), and the detail display screen for each charge destination department (FIG. 42: 12S2). ), A charge source department list display screen (FIG. 43: 12S3), a charge source department detail display screen (FIG. 44: 12S4), and an activity / task ABC profit / loss detail display screen (FIG. 45: 12S5). This relationship is shown in the input / output relation diagram of the overhead management (allocation) system in FIG.
[0400]
Example features
1. Indirect allocation
Indirect allocation is performed when an activity / task to which an indirect cost (indirect cost) (expense) is to be allocated is not specified, cannot be specified, or is not appropriate.
[0401]
For example, when purchasing a necessary item in a charge source department and using the item for a plurality of activities / tasks, it is not appropriate to directly assign the purchase cost of the item to a specific activity / task. When an employee in the charge source department participates in a training that is useful for multiple activities / tasks, or when an employee performs work common to multiple activities / tasks, the training costs and employee labor costs are specified for specific activities / tasks. It is difficult and unsuitable to assign to Furthermore, if the employee does not enter the work time in the daily work record registration (FIG. 26: 10N1), the labor cost for the work time cannot be assigned to a specific activity / task (although, In the above example, it is essential to enter the employee's work time, activity number, and task number. Therefore, personnel costs can always be assigned directly, but personnel costs can also be subject to indirect assignment.) .
[0402]
An indirect allocation is an indirect cost that is not appropriate, should or should not be allocated to a specific activity / task as described above that is recorded in the charge source department (this is called the indirect cost subject to indirect allocation) Allocation is allocated to a plurality of activities / tasks in the charge source department according to a predetermined allocation standard (resource driver). Specifically, the allocation standard is quantified by an allocation ratio (driver amount).
[0403]
There are the following seven types of distribution ratios.
[0404]
(1) Arbitrarily setting the distribution ratio between activities for each charge source department (ratio setting category = 0 in FIG. 36 (normal ratio setting))
(2) Apply (adopt, use) the inter-activity allocation ratio of other charge source departments set in (1) above (ratio setting category = 1 in FIG. 37 (see ratio setting department))
(3) For each charge source department, use a time ratio of daily work results input time by activity (for example, as shown in FIG. 26) as the distribution ratio between activities.
(4) Apply the inter-activity allocation ratio of other charge source departments set in (3) above.
(5) For each charge source department, calculate the labor cost (standard cost) by multiplying the daily work result input time by activity of the charge source department by the unit price as the distribution ratio between activities, and use those ratios.
(6) Apply the inter-activity allocation ratio of other charge source departments set in (5) above as they are
(7) If none of the above (1) to (6) is selected, the indirect costs recorded in the charge source department are allocated equally to all activities in the charge source department.
[0405]
The indirect allocation process will be specifically described according to the above embodiment.
[0406]
Referring to FIG. 26 (10N1) to make indirect assignment easier to understand than direct assignment, in this daily work record registration screen, an employee enters an activity number and a task number together with the employee number, and the activity / task Since the work time spent for the task is input, the labor cost is calculated based on the work time, and the labor cost is directly assigned to the entered activity number and the activity / task of the task number. This is a direct assignment.
[0407]
Even when the ABC accounting code “ABC = XXXXYY” is entered on the MM slip input 2 screen of FIG. 28 (10N3) or the FI slip input screen of FIG. 29 (10N4), the activity number and task number are also set by this ABC accounting code. Since it is entered, direct allocation is performed.
[0408]
In these input screens, if an ABC accounting code is not input, indirect allocation is performed. Also in this case, it is necessary that the department code of the charge source is input.
[0409]
Direct assignment when a business number is entered. This is because the activity number and task number can be acquired from the business number (see the ABC business master 11M3 in FIG. 12).
[0410]
The actual cost data in FIG. 18 (11D2) is referred to. This represents the overhead of a specific charge source department (charge source department code = 109700). The actual cost amount 51,064 yen in the first row has neither an activity number nor a task number. Therefore, this amount of expense is subject to indirect allocation. The actual cost amount of 1,000 yen in the second row is the target of direct allocation because activity number = 8000 and task number = 01 are entered.
[0411]
Referring to the cost driver master of FIG. 13 (11M4), for the charge source department with charge source department code = 109700, three types of activity number / task number pairs are set, and “0” is set as the ratio setting category code for these. (Ratio setting is normal) is set. The ratio setting classification code “0” corresponds to the distribution ratio setting (1) described above. The distribution ratios for the activity numbers / task numbers 8000/01, 8001/01, 8001/19 are 50, 30, and 20. (As a reminder, in FIG. 13, the ratio setting category = “2” (daily work time ratio) is the same as the allocation ratio setting in (3) above, and the ratio setting category = “1” (see the ratio setting department) , Reference department code = 109700 corresponds to the distribution ratio setting in (2) above.)
[0412]
Therefore, according to indirect allocation, the above 51,064 yen is allocated to activities / tasks 8000/01, 8001/01, 8001/19 at a ratio of 50:30:20. The result is 25,532 yen, 15,319 yen, 10,213 yen, which is the first, fifth, and eighth lines of the indirect allocation cost amount of FIG. 21 (11J1) actual cost master. Stored in In the first row, the above-mentioned direct allocation cost amount of 1,000 yen is also stored.
[0413]
Such indirect allocation processing is shown in FIGS. 50 and 52 (actual cost allocation processing).
[0414]
50, the actual cost data shown in FIG. 18 is read one record (one line) at a time (C201). In the first line, neither an activity number nor a task number is described ("No" for "actual cost amount input for each activity number / task number").
[0415]
Since the charge source department code on the first line is 109700, the ratio setting classification is read from the cost driver master of FIG. 13 using this code as a key (C203). Since the read ratio setting category is “0”, the processing proceeds to FIG.
[0416]
The charge source department code 109700 is set in the ratio reference department area (C209). Using the charge source department code 109700 of this ratio reference department area as a key, the activity number, task number and ratio (0 is set from the cost driver master of FIG. Excluding) is read (C211).
[0417]
Using the read ratio, distribution is performed as follows for each activity number / task number (actual cost amount allocation 2) (C212).
[0418]
Activity number / task number
8000/01 51,064 yen x 50/100 = 25,532 yen
8001/01 51,064 yen x 30/100 = 15,319 yen
8001/19 51,064 yen × 20/100 = 10,213 yen
[0419]
This result is written in the actual cost master of FIG. 21 (C213).
[0420]
2. Extra charge
In the overhead cost allocation (charge) system using ABC, generally, a method of allocating overhead costs to a charge destination department is determined. For example, if the unit price (scheduled charge rate) of the processing (activity / task) per expense slip and the expected number of used annuals (cost / driver amount) are determined in advance, these products will be used for the expense slip processing. Charge budget amount (income budget of the head office department). In addition, if the activities / tasks called personnel evaluations are determined in advance, the unit price per hour (scheduled charge rate) and the number of hours of work (cost / driver amount) per employee are determined in advance. This is the budget amount. The estimated charge rate above is set to an average or internally agreed amount.
[0421]
In this way, the scheduled charge rate is determined in advance for each activity / task, and the actual amount of work (actual cost / driver amount) is measured (including input by employees), so that the amount of money to be charged It can be obtained by product.
[0422]
Most generally, for each actual work, a department (charged department) to which the expenses should be charged when the actual cost / driver amount is measured is determined. As a result, a charge amount is obtained for each charge destination department. In this embodiment, in addition to setting the actual cost / driver amount for each charge destination department, there is also a method of charging (allocating) the charge amount for the work of a certain activity / task divided into a plurality of charge destination departments. Yes (detailed in “3. Cost Driver Amount Ratio Distribution” below). This allocation method is called a charge pattern.
[0423]
As described above, the head office activity master (11M1) shown in FIG. 10 defines the rules for how to allocate the indirect costs resulting from each activity / task in the head office department to the charge destination department. is there.
[0424]
The cost driver master (11M4) in FIG. 13 defines a planned charge rate and a planned cost driver amount (these products represent a budget for overhead costs) for each activity / task for each charge source department. It is.
[0425]
In this way, the charging destination is determined according to the predetermined charge rate (including the cost driver and the unit of the cost driver amount) (and charge pattern if necessary) determined in advance for each charge source department and activity / task. Charging overhead costs for each department is called charge within the rules.
[0426]
However, work in the charge source department does not always proceed as planned. Some trouble occurs, unscheduled work is required, and the work time may be significantly exceeded. If this trouble occurs for reasons that should be attributed to the charge department, the expenses incurred for this additional work should be borne by the charge department.
[0427]
Due to changes in the situation, a new project is created under the jurisdiction of one or more departments, which may cause employees in the head office department to work and incur overhead costs. This expense should be borne by the department responsible for the project.
[0428]
In addition to the pre-specified charge set in advance as described above, charging the indirect cost to be charged to the charge-destination department is called non-standard charge. May be)
[0429]
First, an example of the regulation charge will be specifically described. In the actual cost / driver amount registration screen (11N6) shown in FIG. 39 (this is a case where the charge pattern is “00” (normal)), the charge source department 109700 is the charge destination department 173000 for April 1999. And the actual cost / driver amount 6 (time) of the activity number / task number 8001/19 is input (first line).
[0430]
In C5 of FIG. 48, when the specified classification of the result automatic acquisition data file is “1” (within specification), the corresponding charge source department (109700), activity number / task number in the cost driver master of FIG. The planned charge rate (9,100 yen) for April of (8001/19) is read. The product of the actual cost / driver amount (6 hours) input on the screen of FIG. 39 and the scheduled charge rate (9,100 yen) is calculated, and the result (54,600 yen) is shown in FIGS. (See the 10th line).
[0431]
Next, an example of extra charge will be described. In the daily work result registration screen shown in FIG. 26, an employee having an employee number 333444 (department code is 109700) specifies 8001/01 as an activity number / task number, and W = R0095 (project ID or It is assumed that 5 hours is input as the work time, B = 173000 (charged department code) is input as the product ID, and 3 hours is input as the work time. These input data are first stored in the daily work performance data file (10D2) in FIG. 16 (see the second and third lines).
[0432]
In the non-regulated charge process shown in FIG. 55, data is read from the daily work performance data file (FIG. 16) one record at a time (one line at a time) (C401). If the first two digits of the product ID are “W =” or “B =”, the charge source department (109700) is the department that is the target of ABC allocation with reference to the department master in FIG. Is confirmed (charge source classification code = “2”) (C402).
[0433]
Subsequently, after the activity / task existence check (C403) (the activity / task must be included in the charge within the specification even if the charge is not specified), the first two digits of the product ID are again “ Check if B = ”.
[0434]
When the product ID is not “B =”, that is, “W =”, the business information master (10M5) in FIG. 9 is referred to in order to know the business department (charge destination department) of the project (C404). ).
[0435]
When the first two digits of the product ID are “B =”, the subsequent code is the charge destination department (173000), and when “W =”, the charge destination department is acquired in C404. The department master in FIG. 5 confirms that such a charge destination department is the charge destination target (charge destination category = “9”) (C405).
[0436]
The employee cost rank (B) of the employee is acquired from the employee master of FIG. 7 using the employee number 333444 as a key (C406), and the unit price corresponding to the personnel cost rank B is acquired from the unit price master of FIG. Standard cost unit price = personnel cost unit price (1,400 yen) + building cost unit price (400 yen) = 1800 yen is calculated (C407).
[0437]
Subsequently, standard cost amount = standard cost unit price (1,800 yen) × time (5 hours) = 9,000 yen (in the case of W = R0095), and 1,800 yen × 3 hours = 5,400 yen (B = 173000) is calculated (C408).
[0438]
The standard cost amount obtained in this way is written into the result automatic acquisition data file (FIG. 17) (see the second and third lines) (C409). The necessary data including the standard cost amount is stored in the charge cost master (FIGS. 22 and 23) (C410) (see the third and eighth lines).
[0439]
The charge rates, cost drivers, and charge charges that are calculated in this way are displayed for the charge source department as shown in FIG.
[0440]
3. Ratio distribution of cost driver amount
As described above, the charge within the regulation is the product of the actual cost driver amount and the planned charge rate as the charge cost amount. In charge within the regulation, as a general rule, the actual cost driver amount is input for each charge destination department (with the charge destination department code), so the charge cost amount is calculated for each charge destination department. This depends on the beneficiary's approach. That is, a department that uses a specific activity / task should bear an amount corresponding to the amount used.
[0441]
However, as in company-wide management operations, activity / task usage (usage) (cost driver amount) can be grasped by the entire company, but there are things that cannot be grasped by department. There are some cases where it is appropriate to grasp the usage of specific activities / tasks for a plurality of departments rather than for the whole company.
[0442]
In such a case, it is appropriate to share the cost amount among multiple departments (or all departments in the entire company). Since the scale (sales, number of people, etc.) varies from department to department, it is not appropriate to share evenly, and it is better to pre-determine the share ratio (called the distribution ratio). Since the degree of activity / task use for each department varies depending on the activity / task, the allocation ratio is determined for each activity / task.
[0443]
Specifically, the cost driver amount for a specific activity / task is allocated to a plurality of charge destination departments according to a predetermined ratio, and the activity / task is assigned to the cost driver amount allocated to each charge destination department. The amount obtained by multiplying the scheduled charge rate for the task (scheduled charge rate determined for the charge source department to which the activity / task belongs) is set as the charge cost amount for each charge destination department.
[0444]
In addition, a predetermined amount (or a predetermined ratio) of the cost driver amount for a specific activity / task is charged to a specified charge destination department, and the remaining cost driver amounts are charged to a plurality of charge destination departments at a distribution ratio. You may do it.
[0445]
Specifically, in the above-described indirect cost management system, when the charge destination department is not entered for the cost driver amount, the ratio driver charge of the cost driver amount is performed (of course, the ratio may be set). Is a premise).
[0446]
FIG. 20 shows the charge ratio file (11D4). In this file, charge target amounts 6,600,000, 4,400,000 are set for charge destination department codes 113500 and 162000, respectively, and 11,000,000 is set as a total charge target amount.
[0447]
These numerical values indicate distribution ratios and are derived from the business headquarters input resource allocation standard (11D3) in FIG. In this figure, three business divisional department codes 100900, 113500, and 162000 are set, but for the department code 100900, the allocation reference amount is zero. For the other two department codes 113500 and 162000, the above-described numerical values are set as the allocation reference amount and the total amount of all departments. These amounts indicate, for example, expenses of each business division (including not only indirect expenses but also operating expenses). In this embodiment, this amount is used as the distribution ratio. That is, the distribution ratio of the divisions with division codes 113500 and 162000 with business headquarters is 6: 4.
[0448]
Referring to FIG. 57, the business headquarters input resource allocation standard (11D3) in FIG. 19 is read line by line (C601). For the line where the allocation base amount is not 0, the read department code with business headquarters, the allocation base amount, and the total amount of all departments are stored in the charge ratio file (11D4) of FIG. The total charge target amount is set, the charge pattern is set to 02, and the charge category is set to 0 (C602). As a result, the first and second lines of the charge ratio file are created.
[0449]
In FIG. 60, the charge cost master (11J2) shown in FIGS. 22 and 23 is read line by line (C610). Since the charge destination department code is not set for the record in the first row, the process proceeds to the pre-allocation process (C612).
[0450]
In the pre-allocation process, the actual charge cost amount 225,000 of the first record read first is allocated to the pre-allocation cost amount area in the memory work area, and the actual cost driver amount 45.0 is allocated. Set in the previous driver amount area.
[0451]
Since the charge classification of the record in the first row read first is 0, the process proceeds to the process of FIG. Since the charge pattern is 02 (resources input by the business headquarters), the record (first line and second line) of the charge pattern 02 in the charge ratio file (11D4) shown in FIG. 20 is read (C615).
[0452]
For each of the two lines of records read from the charge ratio file, the charge target amount (6,600,000, 4,400,000) is added to the amount 225,000 in the pre-allocation cost amount area for each charge destination department code. ) And the result is divided by the total charge amount (11,000,000). This gives 135,000 and 90,000. Similarly, 45.0 in the driver amount area before allocation is multiplied by the charge target amount, and the result is divided by the total charge target amount. This gives 27.0 and 18.0. This means that the amount 225,000 and the cost driver amount 45.0 are allocated to the charge destination department codes 113500 and 162000 in a ratio of 6 to 4, respectively.
[0453]
These ratio distribution results are set as the actual charge cost amount and the actual cost driver amount in the first and second lines of the allocation result detail file (11J3) in FIGS. 24 and 25 (C617).
[Brief description of the drawings]
FIG. 1 shows a conceptual model of an indirect cost allocation system (indirect cost management system).
FIG. 2 is a block diagram showing a configuration of an indirect cost allocation system (indirect cost management system).
FIG. 3 is a related diagram of a database of an indirect cost allocation system (indirect cost management system).
FIG. 4 is an input / output related diagram of an indirect cost allocation system (indirect cost management system).
FIG. 5 shows an example of a department master.
FIG. 6 shows an example of an activity / task master.
FIG. 7 shows an example of an employee master.
FIG. 8 shows an example of a unit price master.
FIG. 9 shows an example of a business information master.
FIG. 10 shows an example of a head office activity master.
FIG. 11 shows an example of an automatic acquisition master.
FIG. 12 shows an example of an ABC business number master.
FIG. 13 shows an example of a cost driver master.
FIG. 14 shows an example of a department-specific personnel master.
FIG. 15 shows an example of a transaction details data file.
FIG. 16 shows an example of a daily work performance data file.
FIG. 17 shows an example of an automatic record acquisition data file.
FIG. 18 shows an example of an actual cost data file.
FIG. 19 shows an example of a business headquarters input resource allocation reference data file.
FIG. 20 shows an example of a charge ratio file.
FIG. 21 shows an example of an actual cost master.
FIG. 22 shows an example of a charge cost master.
FIG. 23 shows an example of a charge cost master.
FIG. 24 shows an example of an allocation result detail file.
FIG. 25 shows an example of an allocation result detail file.
FIG. 26 shows an example of a daily work record registration screen.
FIG. 27 shows an example of an MM slip input screen.
FIG. 28 shows an example of an MM slip input screen.
FIG. 29 shows an example of an F1 slip input screen.
FIG. 30 shows an example of a workflow input screen.
FIG. 31 shows an example of a workflow input screen.
FIG. 32 shows an example of a workflow input screen.
FIG. 33 shows an example of a workflow input screen.
FIG. 34 shows an example of a head office activity master registration screen.
FIG. 35 shows an example of an activity / business number setting screen.
FIG. 36 shows an example of a scheduled charge rate registration screen.
FIG. 37 shows an example of a scheduled charge rate registration screen.
FIG. 38 shows an example of a scheduled charge rate registration screen.
FIG. 39 shows an example of an actual cost driver amount registration screen.
FIG. 40 shows an example of an ABC performance inquiry screen.
FIG. 41 shows an example of a charge destination department list screen.
FIG. 42 shows an example of a detail screen for each charge destination department.
FIG. 43 shows an example of a charge source department list screen.
FIG. 44 shows an example of a charge source department detail screen.
FIG. 45 shows an example of ABC profit / loss statement screen by activity / task.
FIG. 46 is a flowchart of ABC accounting processing (account server).
FIG. 47 is a flowchart of ABC accounting processing (information system server).
FIG. 48 is a flowchart of ABC accounting processing (information server).
FIG. 49 is a flowchart of ABC accounting processing (information server, form server).
FIG. 50 is a flowchart of actual cost distribution processing.
FIG. 51 is a flowchart of an actual cost distribution process.
FIG. 52 is a flowchart of an actual cost distribution process.
FIG. 53 is a flowchart of actual cost distribution processing.
FIG. 54 is a flowchart of an actual cost distribution process.
FIG. 55 is a flowchart of non-regulated charge processing.
FIG. 56 is a flowchart of non-regulated charge processing.
FIG. 57 is a flowchart of an allocation process.
FIG. 58 is a flowchart of an allocation process.
FIG. 59 is a flowchart of an allocation process.
FIG. 60 is a flowchart of an allocation process.
FIG. 61 is a flowchart of an allocation process.
FIG. 62 is a flowchart of an allocation process.
FIG. 63 is a flowchart of an allocation process.
FIG. 64 is a functional block diagram of the first invention.
FIG. 65 is a functional block diagram of the first invention.
FIG. 66 is a functional block diagram of the second invention.
FIG. 67 is a functional block diagram of the third invention.
FIG. 68 is a functional block diagram of the second and third inventions.
FIG. 69 is a functional block diagram of the fourth invention.
[Explanation of symbols]
10 Account Server
11 Information server
12 Form server
13 WEB server
20, 30, 40, 50 department server
202, 203, 302, 303, 402, 403 Employee PC
10M1 department master
10M2 activity master
10M3 employee master
10M4 unit price master
10M5 business information master
10D1 transaction data file
10D2 Daily work results data file
11M1 Headquarters activity master
11M2 automatic acquisition master
11M3 ABC business number master
11M4 cost driver master
11M5 Department-specific personnel master
11D1 results automatic acquisition data file
11D2 Actual cost data file
11D3 Business Division Input Resource Allocation Standards File
11D4 charge ratio file
11J1 Actual cost master
11J2 charge cost master
11J3 Allocation result details file

Claims (15)

The organization includes a plurality of departments, and the plurality of departments include a charge-destination department that directly performs profit-making activities and a charge-source department that supports the charge-destination departments that perform the profit-making activities without performing direct profit-making activities. An indirect cost management computer system for performing allocation processing, in which the cost required for the business activities performed in the charge source department for the charge destination department is defined as an indirect cost of the charge destination department,
For business activities undertaken within the business activity range defined in advance, the input of data representative of the amount of activity in the business activities, the charge destination sector, together with the input data representing the type and the charge source sector of the business activity First input means to accept ,
By type and the charge based on sector of the business activities, planned unit price storage means for storing the planned unit price,
The product of the activity amount received from the first input means and the corresponding scheduled unit price stored in the scheduled unit price storage means is calculated, and this product is the charge destination received from the first input means. The first means of allocation as overhead for the department,
For business activities carried out beyond the predetermined business activity scope, input data indicating the amount of activity in the business activity, along with the identification number of the employee who performed the business activity and the data indicating the above charge department Second input means to accept ,
Unit- by-employee storage means for storing the unit price for the employee's unit activity corresponding to the employee identification number,
The product of the amount of activity received from the second input means and the corresponding unit price stored in the unit price storage means for each employee is calculated, and this product is received from the second input means. A second allocation means for indirect costs , and
Two overhead calculated by said first and second distribution means, by at least a charge destination sector, or is the amount calculated by the first distribution means, calculated by the second distribution means Allocation storage means for distinguishing and storing whether the amount is
Overhead management computer system with The allocation storage means stores the overhead cost according to the type of business activity and the charge source department.
The overhead management computer system according to claim 1 . The allocation overhead management computer system according to claim 1 or 2 further comprising calculating means for calculating the sum of each the charge destination sector of the stored overhead in the storage means. The indirect cost management computer according to claim 2 , further comprising a display means for displaying the indirect cost stored in the allocation storage means as a list by charge destination department, business activity type or charge source department. ・ System. The above table contains the value of the expected unit price and amount of activity, overhead management computer system of claim 4. 6. The list according to claim 4 or 5 , wherein the list includes a distinction between amounts calculated by a first allocation means and amounts calculated by a second allocation means. Overhead management computer system. The scheduled unit price storage means stores a scheduled activity amount corresponding to the scheduled unit price,
Planned bid, expected activity level, activity amount received by the first input means, the product of the expected unit price and product of the expected activity level, and the expected unit price and amount of activity input from the first input means A display device for displaying
The overhead management computer system according to claim 1 . The display device further displays the employee unit price, the amount of activity accepted by the second input means, and the product of the employee unit price and the amount of activity accepted by the second input means . The overhead management computer system according to claim 7 . The display device further displays the total amount of the product of the scheduled unit price and the amount of activity accepted by the first input means and the product of the unit price of the employee and the amount of activity accepted by the second input means. The overhead management computer system according to claim 8 , wherein: The overhead management computer system according to claim 9 , wherein the display device further displays a difference between the two products . The scheduled unit price storage means stores a scheduled activity amount corresponding to the scheduled unit price,
Assigned cost amount storage means by business activity that stores the cost amount allocated to the business activity for each type of business activity , and for specific business activities, it was accepted by the planned unit price, planned activity amount, and the first input means activity, further comprising a display device for displaying product, as well as the cost price of the product, and the expected unit price and amount of activity input from the first input means and said scheduled bid and the expected amount of activity,
The overhead management computer system according to claim 1 or 2 . 12. The indirect cost management computer system according to claim 11 , wherein the display device displays a unit price obtained by dividing the cost amount by the amount of activity input by the first input means . The display device includes a difference between a product of the scheduled unit price and the scheduled activity amount and the cost amount , a difference between a product of the scheduled unit price and the activity amount input from the first input means and the cost amount , The overhead management according to claim 11 , wherein a difference between a product of the scheduled unit price and the scheduled activity amount and a product of the scheduled unit price and the activity amount input from the first input means is displayed. Computer system. The organization includes a plurality of departments, and the plurality of departments include a charge-destination department that directly performs profit-making activities and a charge-source department that supports the charge-destination departments that perform the profit-making activities without performing direct profit-making activities. The above-mentioned computer system is used as an indirect cost management computer system that performs processing for allocating the costs required for the business activities performed in the charge source department for the charge destination department to the charge destination department. A medium storing a program for functioning ,
For a business activity performed within a predetermined business activity range, the first input means inputs data indicating the amount of activity in the business activity , the charge destination department, the type of business activity, and the charge source part. Accepted with input of data representing the gate ,
The scheduled unit price storage means stores the scheduled unit price for each type of business activity and each charge source department,
The first allocating means calculates the product of the accepted activity amount and the corresponding scheduled unit price stored in the scheduled unit price storage means, and this product is the charge destination received from the first input means. As department overhead ,
For business activities conducted by the second input means exceeding the predetermined business activity range, input of data representing the amount of activity in the business activity is performed, the identification number of the employee who performed the business activity, and the above charge Accepted with input of data representing the previous department
The employee unit price storage means stores the unit price for the unit activity amount of the employee corresponding to the employee identification number,
The second allocation means calculates the product of the received activity amount and the corresponding unit price stored in the employee unit price storage means, and this product is the charge destination received from the second input means. As department overhead ,
The allocation amount storage means determines whether the calculated two overhead costs are the amounts calculated by the first allocation means , at least for each charge destination department , or the amount calculated by the second allocation means A medium storing a program for causing the computer system to function so as to discriminately store it. The medium according to claim 14 , wherein the program controls the computer system to display the two overhead costs on a display device .

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