JP6765880B2 - Allocation processing device, allocation processing method, and allocation processing program - Google Patents

Description

The present invention relates to an allocation processing apparatus, an allocation processing method, and an allocation processing program.

In order to grasp the income and expenditure by project in the monthly settlement, the company that manages the income and expenditure of the project allocates the department overhead cost of each project according to the daily report time ratio of each project every month.

As the prior art document, Patent Document 1 can be mentioned. Patent Document 1 states that when an advertising organization determines the subject of the fee to be paid as the price of the advertisement, the fee allocated according to the actual usage condition is redistributed at a predetermined ratio. Yes (see claim 3 etc.).

Japanese Unexamined Patent Publication No. 2003-58810

However, in a situation where almost the same amount of department overhead is recorded every month, if there is a large difference in man-hours between the busy season and the off-season, the ratio of the allocated amount according to the man-hour ratio will also be large, so for each project The result is unfair apportionment. Therefore, it is difficult for a company to accurately grasp the income and expenditure by project. For example, there are three projects (project A, project B, and project C) linked to the manufacturing department, and a fixed monthly amount of 18,000 yen is incurred from April to June, and 4 The total working time of all projects in the month (low season) is less than that in June (prosperous season) (here, the working time in April is 100 and the working time in June is 200), and from April In the situation where the cumulative work time up to June is the same for project A and project C (here, 120) (see Fig. 1), the hourly unit price of department indirect expenses in April and June (180 in April). Comparing the yen (90 yen in June), there will be a large divergence of double in April and June. And, although the cumulative working hours of project A and project C are the same, 40 hours of work results are generated in project A during the off-season when the unit price is high, so project A and project C are from April to June. There will be a big difference in the cumulative allocation amount. Therefore, there is a high degree of bias and unfairness in the projects depending on the implementation period of the work, and it is difficult for companies to accurately grasp the income and expenditure by project.

The present invention has been made in view of the above problems, and is an allocation processing device, an allocation processing method, and an allocation processing program capable of providing information useful for accurately grasping the income and expenditure by case. The purpose is to provide.

In order to solve the above-mentioned problems and achieve the object, the allocation processing device according to the present invention is an allocation processing device including a control unit, and the control unit is predetermined for a person in charge of a plurality of cases. Includes a first allocation processing means for allocating indirect costs incurred during the period of 1 to each project according to the time spent on each project during the predetermined period, and a plurality of the predetermined periods for the person in charge. The cumulative overhead costs incurred in an arbitrary period are calculated by aggregating the overhead costs for each predetermined period, and the cumulative time spent on each project during the arbitrary period is calculated for each predetermined period. A second allocation processing means that calculates by totaling the time for each case and allocates the calculated cumulative overhead cost to each case according to the calculated cumulative time for each case. It is characterized by being prepared.

Further, in the allocation processing device according to the present invention, in the allocation processing device, the control unit determines the cumulative allocation amount to be allocated to each case in the arbitrary period, and the first said in the predetermined period. Calculated by aggregating the allocation amount allocated by the allocation processing means of the above for each case, and the difference between the calculated cumulative allocation amount and the allocation amount allocated by the second allocation processing means. It is characterized by further including a difference calculation means calculated for each case and a journal creation means for creating a transfer journal between cases based on the difference for each case calculated by the difference calculation means.

Further, the allocation processing apparatus according to the present invention is characterized in that, in the allocation processing apparatus, the person in charge is a department associated with a plurality of cases.

Further, the allocation processing apparatus according to the present invention is characterized in that, in the allocation processing apparatus, the predetermined period is a period in units of months.

Further, the allocation processing method according to the present invention is an allocation processing method executed by an information processing apparatus provided with a control unit, and is executed by the control unit for a predetermined period for a person in charge of a plurality of cases. The first allocation processing step of allocating the overhead costs incurred in the above to each matter according to the time spent on each matter during the predetermined period, and any arbitrary including a plurality of the predetermined periods for the person in charge. The cumulative overhead costs incurred during the period are calculated by aggregating the overhead costs for each predetermined period, and the cumulative time spent for each project during the arbitrary period is calculated as the time for each predetermined period. Is calculated by aggregating each matter, and the calculated cumulative overhead cost is included in the second allocation processing step of allocating to each matter according to the cumulative time of each calculated matter. It is characterized by.

Further, the allocation processing program according to the present invention is an allocation processing program for being executed by an information processing apparatus provided with a control unit, and is predetermined to a person in charge of a plurality of cases to be executed by the control unit. The first allocation processing step of allocating the indirect costs incurred during the period of 1 to each project according to the time spent on each project during the predetermined period, and a plurality of the predetermined periods for the person in charge are included. The cumulative overhead costs incurred in an arbitrary period are calculated by aggregating the overhead costs for each predetermined period, and the cumulative time spent on each project during the arbitrary period is calculated for each predetermined period. A second allocation processing step, which is calculated by aggregating the time for each case and then allocating the calculated cumulative overhead cost to each case according to the calculated cumulative time for each case. It is characterized by including.

According to the present invention, it is possible to provide an allocation processing apparatus capable of providing information useful for accurately grasping the income and expenditure for each case.

FIG. 1 is a diagram showing an example of allocation processing. FIG. 2 is a block diagram showing an example of the configuration of the allocation processing device 100. FIG. 3 is a flowchart showing an example of the main processing executed by the allocation processing device 100 in the present embodiment. FIG. 4 is a diagram showing an example of the allocation data table 106a. FIG. 5 is a diagram showing an example of an allocation journal and an allocation difference journal. FIG. 6 is a diagram showing an example of P / L of the monthly transition of the project.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
When looking at the project balance, indirect costs (department overhead costs) incurred by departments in charge of multiple projects (projects) are distributed to each project in various ratios (for example, sales amount ratio, daily report time (working time) ratio, etc.). Performs allocation processing (allocation processing). Here, when the allocation process is performed based on the daily report time ratio, the hourly unit price and the allocation amount for the project in which the work record occurs in the busy season becomes smaller, and conversely, the time for the project in which the work record occurs in the off-season. The unit price and allocation amount may be high.

Specifically, if there are three projects linked to the "manufacturing department", the standard system (application software) that supports project balance management will allocate to each project according to the work time ratio of each month. The process is performed. In the case where the monthly department cost (department overhead cost) is a fixed amount of ¥ 18,000 and the total work time in April (low season) is less than that in June, the department overhead cost is as shown in Fig. 1. Comparing the hourly unit prices ("180 yen" in April and "90 yen" in June), April will have a double divergence compared to June.
Furthermore, looking at the allocation results of each project, although the cumulative working hours of project A and project C from April to June are the same as 120, project A is the allocation unit price (hourly unit price). ) Is high. Since the work results are generated during the off-season in April, there is a large difference in the cumulative allocation amount for each project (see the filled part in Fig. 1). When such a situation occurs, there is a high degree of bias and unfairness in the project depending on the implementation period, and it is not possible to accurately grasp the project balance.

Therefore, in the present embodiment, the cumulative allocation process (reallocation process), which is a new mechanism for equalizing the difference in the cumulative allocation amount that occurs in the above-mentioned case, is carried out. In the cumulative allocation process, the cumulative department overhead for the cumulative period from April to June (corresponding to the "arbitrary period" of the present invention) is divided by the cumulative working hours in the cumulative period to allocate the cumulative period. The unit price is calculated, and the original reallocation amount of each project is calculated from the cumulative working hours of each project. Then, in the cumulative allocation process, the allocation amount obtained in each month as the allocation difference amount for each project (this amount is obtained by performing the monthly allocation process in the present embodiment). And the difference between the original reallocation amount (allocation difference) is calculated. As a result, by combining both the monthly allocation and the cumulative allocation, it is possible to capture the P / L for each month while capturing the P / L for an arbitrary period. Hereinafter, a specific configuration and operation will be described.

[2. Constitution]
An example of the configuration of the allocation processing device according to the present embodiment will be described with reference to FIG. FIG. 2 is a block diagram showing an example of the configuration of the allocation processing device 100.

The allocation processing device 100 is a commercially available desktop personal computer. The allocation processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like on the market. It may be a type information processing device.

The allocation processing device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the allocation processing device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the allocation processing device 100 to the network 300 so as to be communicable via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the allocation processing device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. Here, the storage unit 106 includes an allocation data table 106a and a journal data table 106b.

The allocation data table 106a includes allocation information related to allocation processing for each case in a predetermined period (for example, a period in units of months), and is performed for each case in an arbitrary period including a plurality of predetermined periods. Arbitrary from cumulative allocation information related to cumulative allocation processing, reallocation information related to reallocation processing for each matter in an arbitrary period, and reallocation amount for each matter calculated by reallocation processing. It is a table which manages the allocation difference information about the allocation difference amount which deducted the cumulative allocation amount (cumulative allocation amount) for each matter calculated by the allocation processing in a period.
Allocation information includes, for example, the work time spent on each project during a predetermined period, the total work time spent on all projects during a predetermined period, and the indirect costs incurred in the department during a predetermined period (for example, department). Indirect costs), the hourly unit price of indirect costs for projects (hourly unit price for calculating the allocation amount), the allocation amount of each project in a predetermined period, and the like.
Cumulative allocation information includes, for example, cumulative work hours spent on all projects during an arbitrary period, cumulative overhead costs incurred during an arbitrary period, and cumulative work hours spent on each project during an arbitrary period. It includes the cumulative allocation amount of each project during the period of.
The reallocation information includes, for example, the cumulative work time spent on all projects during an arbitrary period, the cumulative overhead cost, the hourly unit price of the indirect cost for the project (hourly unit price for calculating the reallocation amount), and so on. It includes the cumulative working hours spent on each project during an arbitrary period, the redistribute amount of each project during an arbitrary period, and the like.
The allocation difference amount information includes, for example, an allocation difference amount (for example, a positive amount, a negative amount, etc.).

The journal data table 106b is a table that manages the journal information created by the journal creation unit 102g and the transfer journal information.
The journal information includes, for example, debit information such as accounts, allocation amounts, departments, and matter information, and credit information includes accounts, overhead costs, and department information. It includes.
The transfer journal information includes, for example, the account as debit information, the allocation difference of the positive amount, the department in charge of the matter, and the information about the matter, and the credit information includes the account and negative. It includes the allocation difference of the amount of money, the department in charge of the case, and information about the case.

An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a home television). In addition to the keyboard, mouse, and microphone, the input device 112 can use a monitor that cooperates with the mouse to realize the pointing device function. In the following, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that collectively controls the allocation processing device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. The control unit 102 is functionally conceptually composed of a total work time calculation unit 102a, an allocation amount calculation unit 102b, a cumulative work time calculation unit 102c, a cumulative overhead calculation unit 102d, and a reallocation amount calculation unit 102e. , A difference accounting unit 102f and a journal entry unit 102g are provided. The total working time calculation unit 102a and the allocation amount calculation unit 102b correspond to the first allocation processing means of the present invention. Further, the cumulative working time calculation unit 102c, the cumulative overhead cost calculation unit 102d, and the redistribute amount calculation unit 102e correspond to the second allocation processing means of the present invention. Further, the difference accounting unit 102f includes the difference calculating means of the present invention. Further, the journal creation unit 102g corresponds to the journal creation means of the present invention.

The total work time calculation unit 102a aggregates the total work time spent on all the projects during the predetermined period, and the work time spent on each project during the predetermined period stored in the allocation data table 106a. The calculated total work time is stored in the allocation data table 106a. Regarding the processing performed by the total working time calculation unit 102a, the following [3. Specific example of processing] will be described in detail.

The allocation amount calculation unit 102b stores the total work time calculated by the total work time calculation unit 102a, the indirect costs incurred in a predetermined period stored in the allocation data table 106a, and the allocation data table 106a. Based on the work time spent on each matter during the predetermined period, the allocation amount of each matter is calculated according to the work time, and the calculated allocation amount is stored in the allocation data table 106a. .. Regarding the processing performed by the allocation amount calculation unit 102b, the following [3. Specific example of processing] will be described in detail.

The cumulative work time calculation unit 102c stores in the allocation data table 106a the cumulative work time spent on each project during an arbitrary period and the cumulative work time spent on all projects during the arbitrary period. Calculated by totaling the work time spent on each matter during a predetermined period, and the cumulative work time spent on each calculated matter and the cumulative work time spent on all the matter are stored in the allocation data table 106a. .. Regarding the processing performed by the cumulative work time calculation unit 102c, the following [3. Specific example of processing] will be described in detail.

The cumulative overhead calculation unit 102d calculates the cumulative overhead incurred in an arbitrary period by aggregating the indirect costs incurred in a predetermined period stored in the allocation data table 106a, and calculates the cumulative overhead. The costs are stored in the allocation data table 106a. Regarding the processing performed by the cumulative overhead calculation unit 102d, the following [3. Specific example of processing] will be described in detail.

The redistributed amount calculation unit 102e includes the total work time calculated by the total work time calculation unit 102a, the cumulative work time calculated by the cumulative work time calculation unit 102c for each project during an arbitrary period, and the cumulative indirect. Based on the cumulative overhead cost calculated by the cost calculation unit 102d, the reallocation amount according to the cumulative working hours is calculated, and the calculated reallocation amount is stored in the allocation data table 106a. Regarding the processing performed by the redistributed amount calculation unit 102e, the following [3. Specific example of processing] will be described in detail.

The difference accounting unit 102f calculates the cumulative allocation amount of each project that occurred in an arbitrary period by aggregating the allocation amount calculated by the allocation amount calculation unit 102b, and distributes the calculated cumulative allocation amount. It is stored in the data table 106a. Further, the difference recording unit 102f allocates the reallocation amount and the cumulative allocation amount based on the reallocation amount calculated by the reallocation amount calculation unit 102e and the calculated cumulative allocation amount. The difference is calculated, and the calculated allocation difference is stored in the allocation data table 106a. Regarding the processing performed by the difference accounting unit 102f, the following [3. Specific example of processing] will be described in detail.

The journal creation unit 102g creates a journal (allocation journal) related to the allocation amount based on the allocation amount calculated by the allocation amount calculation unit 102b, and stores the created allocation journal in the journal data table 106b. .. Further, the journal creation unit 102g creates a journal (allocation difference journal) related to the allocation difference amount based on the allocation difference amount calculated by the difference accounting unit 102f, and stores the created allocation difference amount journal in the journal data table 106b. .. Regarding the processing performed by the journal creation unit 102g, the following [3. Specific example of processing] will be described in detail.

[3. Specific example of processing]
A specific example of this embodiment will be described with reference to FIGS. 3 to 6. FIG. 3 is a flowchart showing an example of the main processing executed by the allocation processing device 100 in the present embodiment.

In this explanation, a predetermined period is set as a period in units of months, and April to June is set as an arbitrary period, and the work time spent on each project in each month and the work time generated in each month occur. It is assumed that the department overhead cost (¥ 18,000) is stored in the allocation data table 106a (see FIG. 4).

[Step S1: Allocation processing for each month]
In this explanation, as the allocation process for each month, the total work time calculation unit 102a calculates the total work time spent on all the projects in each month, the allocation amount calculation unit 102b calculates the hourly unit cost of the department overhead for the project, and each. The allocation amount of each matter in a month is calculated, and the journal creation unit 102g creates the allocation journal. Specifically, the total work time calculation unit 102a calculates and calculates the total work time as follows with reference to the work time spent on each project in each month stored in the allocation data table 106a. The total working time is stored in the allocation data table 106a (see FIG. 4).
-Total working time in April: 100 (calculated by adding the working time "40" of project A and the working time "60" of project B)
-Total working time in May: 150 (calculated by adding the working time "40" of project A, the working time "70" of project B, and the working time "40" of project C)
-Total working time in June: 200 (calculated by adding the working time "40" of project A, the working time "80" of project B, and the working time "80" of project C)

Further, the allocation amount calculation unit 102b is stored in the allocation data table 106a, and is calculated by the work time spent on each project in each month, the department indirect cost incurred in each month, and the total work time calculation unit 102a. With reference to the total working hours, the hourly unit price of the department indirect cost for the matter and the allocation amount of each matter in each month are calculated as follows, and the calculated hourly unit price and the allocation amount are stored in the allocation data table 106a. (See FIG. 4).
(Hour unit price for each month)
・ April hourly unit price: ¥ 180 (calculated by dividing the April department overhead cost "¥ 18,000" by the total working time "100" in April)
・ May hourly unit price: ¥ 120 (calculated by dividing the department overhead cost “¥ 18,000” in May by the total working time “150” in May)
・ June hourly unit price: ¥ 90 (calculated by dividing the June department overhead cost "¥ 18,000" by the total working time "200" in June)
(Allocation amount for each project in April)
・ Allocation amount of project A: 7,200 yen (calculated by multiplying the hourly unit price "¥ 180" in April by the working time "40" of project A in April)
・ Allocation amount of project B: ¥ 10,800 (calculated by multiplying the hourly unit price "¥ 180" in April by the working time "60" of project B in April)
(Allocation amount for each project in May)
・ Allocation amount of project A: ¥ 4,800 (calculated by multiplying the hourly unit price in May "¥ 120" by the working time "40" in project A in May)
・ Allocation amount of project B: ¥ 8,400 (calculated by multiplying the hourly unit price in May “¥ 120” by the working time “70” in project B in May)
・ Allocation amount of project C: ¥ 4,800 (calculated by multiplying the hourly unit price in May "¥ 120" by the working time "40" in project C in May)
(Allocation amount for each project in June)
・ Allocation amount of project A: ¥ 3,600 (calculated by multiplying the hourly unit price in June "¥ 90" by the working time "40" in project A in June)
・ Allocation amount of project B: ¥ 7,200 (calculated by multiplying the hourly unit price of June “¥ 90” by the working time of project B in June “80”)
・ Allocation amount of project C: ¥ 7,200 (calculated by multiplying the hourly unit price of June “¥ 90” by the working time of project C in June “80”)

In addition, the journal creation unit 102g creates and creates an allocation journal for the allocation amount by referring to the allocation amount calculated by the allocation amount calculation unit 102b stored in the allocation data table 106a. The allocation journal is stored in the journal data table 106b (see FIG. 5). The allocation journal shown in FIG. 5 is an allocation journal created based on the allocation amount in April in this description.

The allocation processing for each month may be set to be performed at a predetermined date and time (for example, the end of the month) by batch processing.

[Step S2: Cumulative work time and cumulative overhead cost calculation]
The cumulative work time calculation unit 102c calculates the cumulative work time spent on all the projects during the period from April to June with reference to the total work time of each month stored in the allocation data table 106a. The calculated cumulative work time is stored in the allocation data table 106a. In addition, the cumulative work time calculation unit 102c referred to the work time spent on each project in each month stored in the allocation data table 106a, and spent on each project during the period from April to June. The cumulative working time is calculated, and the calculated cumulative working time is stored in the allocation data table 106a. Specifically, the processing by the cumulative working time calculation unit 102c is performed as follows.
(Cumulative work time spent on all projects during the period from April to June)
・ Cumulative working hours from April to June: 450 (calculated by adding the total working hours "100" in April, the total working hours "150" in May, and the total working hours "200" in June. What I did)
(Cumulative work time spent on each project during the period from April to June)
-Cumulative work time of project A: 120 (calculated by adding the work time "40" in April, the work time "40" in May, and the work time "40" in June)
-Cumulative work time of matter B: 210 (calculated by adding the work time "60" in April, the work time "70" in May, and the work time "80" in June)
-Cumulative work time of project C: 120 (calculated by adding the work time "40" in May and the work time "80" in June)

The cumulative overhead calculation unit 102d calculates the cumulative overhead incurred during the period from April to June with reference to the department overhead incurred in each month stored in the allocation data table 106a. The calculated cumulative overhead cost is stored in the allocation data table 106a. Specifically, the processing by the cumulative overhead cost calculation unit 102d is performed as follows.
(Cumulative overhead)
・ Cumulative overhead cost: ¥ 54,000 (calculated by adding the department overhead costs “¥ 18,000” generated each month)

[Step S3: Calculation of reallocation amount]
The redistributed amount calculation unit 102e refers to the cumulative indirect costs calculated in step S2 and the cumulative working hours spent on all the projects during the period from April to June, and the projects in the period from April to June. The allocation unit price (hourly unit price) of the department indirect cost is calculated, and the calculated hourly unit price is stored in the allocation data table 106a. Then, the reallocation amount calculation unit 102e refers to the calculated hourly unit price and the cumulative working hours spent on each project during the period from April to June calculated in step S2, and redistributes each project. The allocation amount is calculated, and the calculated reallocation amount is stored in the allocation data table 106a. Specifically, the processing by the reallocation amount calculation unit 102e is performed as follows.
(Hour unit price)
・ Hourly unit price: ¥ 120 (calculated by dividing the cumulative overhead cost “¥ 54,000” by the cumulative work time “450” spent on all projects during the period from April to June)
(Reallocation amount)
-Reallocation amount of project A: 14,400 yen (calculated by multiplying the allocation unit price "120 yen" by the cumulative working time "120" of project A)
-Reallocation amount of project B: ¥ 25,200 (calculated by multiplying the allocation unit price "¥ 120" by the cumulative work time "210" of project B)
-Reallocation amount of project C: 14,400 yen (calculated by multiplying the allocation unit price "120 yen" by the cumulative working time "120" of project C)

[Step S4: Record difference]
The difference accounting unit 102f calculates the cumulative allocation amount of each project in the period from April to June with reference to the allocation amount of each month stored in the allocation data table 106a, and the calculated cumulative distribution. The allocation amount is stored in the allocation data table 106a. Then, the difference recording unit 102f refers to the reallocation amount of each month calculated in step S3 and the above cumulative allocation amount calculated, and the difference between the reallocation amount and the cumulative allocation amount (allocation difference). Then, the calculated difference is stored in the allocation data table 106a. Specifically, the processing by the difference accounting unit 102f is performed as follows.
(Cumulative allocation amount)
・ Cumulative allocation amount of project A: ¥ 15,600 (April project A allocation amount “¥ 7,200”, May project A allocation amount “¥ 4,800”, and June Calculated by adding the allocation amount "¥ 3,600" of Project A)
-Cumulative allocation amount of project B: ¥ 26,400 (April project B allocation amount "¥ 10,800", May project B allocation amount "¥ 8,400", June Calculated by adding the allocation amount "¥ 7,200" of Project B)
-Cumulative allocation amount of project C: 12,000 yen (sum of the allocation amount of project C in May "¥ 4,800" and the allocation amount of project C in June "¥ 7,200" (Calculated by
(Allocation difference)
・ Allocation difference of project A: -¥ 1,200 (re-allocation amount "¥ 14,400" minus cumulative allocation amount "¥ 15,600")
・ Allocation difference of project B: -¥ 1,200 (re-allocation amount "¥ 25,200" minus cumulative allocation amount "¥ 26,400")
・ Allocation difference of project C: ¥ 2,400 (re-allocation amount “¥ 14,400” minus cumulative allocation amount “¥ 12,000”)

[Step S5: Create journal]
The journal creation unit 102g creates an allocation difference journal for the difference, with the allocation difference for the positive amount as the debit and the allocation difference for the negative amount as the credit (see FIG. 5). As shown in FIG. 5, in the present embodiment, by creating data of allocation journals and allocation difference journals (transfer journals between projects) for each month, cooperation with an external system (for example, accounting system) It is possible to create journal data as data.

The allocation difference journal may be created by batch processing at a predetermined date and time (for example, the last day of an arbitrary period).

Through the above processing, in the present embodiment, it is possible to satisfy both the monthly allocation processing up to now and the reallocation in an arbitrary period at the same time, and it is possible to grasp the income and expenditure at an early stage in the monthly settlement and in the annual settlement. It is possible to satisfy the accurate cost / balance grasp at the same time (see Fig. 6).

With the above, [3. Specific example of processing] ends.

[4. Summary of this embodiment and other embodiments]
As described above, in the present embodiment, (1) for the manufacturing department associated with a plurality of projects (for example, project A, project B and project C), for example, the departments that occurred in each month from April to June. Indirect costs are allocated to each project according to the work time spent on each project in each month, and (2) are incurred for the manufacturing department during the period from April to June, for example. The cumulative indirect cost is calculated by totaling the department indirect costs incurred in each month, and the cumulative work time spent on each project during the period from April to June, for example, the work time of each month is calculated for each project. And the calculated cumulative indirect cost is allocated to each project according to the calculated cumulative work time for each project, and (3) for example, from April to 6 The cumulative allocation amount to be allocated to each project during the monthly period is calculated by aggregating the allocation amount allocated to each month for each project, and the calculated cumulative allocation amount and the allocated redistribution Performs the process of calculating the difference from the levy amount for each case, and (4) the process of creating a transfer journal between cases based on the difference between the cumulative allocation amount for each case and the reallocation amount. ..

In this embodiment, the allocation of departmental overhead costs is used as an example, but it can also be applied to other businesses (fields) as shown in the examples (A) and (B) below. Think.
(A) Allocation processing of company-wide expenses to each business establishment / department in management accounting Similar to this embodiment, if the busy season and the off-season do not overlap and differ between manufacturing departments, the department costs will be biased. , Impact on department performance is possible. Therefore, if the "indirect costs" of this embodiment are replaced with "company-wide costs" and the "department" of this embodiment is replaced with "business establishments / departments", it is considered possible to eliminate the bias of department costs.
(B) Allocation processing to manufacturing costs in the manufacturing industry In the manufacturing industry, the same amount of depreciation costs for manufacturing machines and factories are incurred every month. Therefore, when the "indirect cost" of the present embodiment is replaced with the "manufacturing cost" and the "project" of the present embodiment is replaced with the "product", the cost of each product according to the manufacturing time can be smoothed. I think.

Further, for example, among the processes described in the embodiment, all or a part of the processes described as being automatically performed can be manually performed, or the processes described as being manually performed. It is also possible to automatically perform all or part of the above by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in the present specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the allocation processing device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the allocation processing device 100, particularly each processing function performed by the control unit, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the allocation processing is performed as necessary. It is read mechanically by the device 100. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into RAM, and cooperates with a CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the allocation processing device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. Is.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, the installation procedure after reading, and the like.

Various databases and the like stored in the storage unit are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the allocation processing device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the allocation processing device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

Further, the specific form of dispersion / integration of the device is not limited to that shown in the figure, and all or a part thereof may be functionally or physically in an arbitrary unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is particularly useful in the construction industry, consulting industry, IT industry, and the like.

100 Allocation processing device 102 Control unit 102a Total work time calculation unit 102b Allocation amount calculation unit 102c Cumulative work time calculation unit 102d Cumulative indirect cost calculation unit 102e Reallocation amount calculation unit 102f Difference accounting unit 102g Journal creation unit 104 Communication interface Unit 106 Storage unit 106a Allocation data table 106b Journal data table 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

It is an allocation processing device equipped with a control unit.
The control unit
A first allocation processing means for allocating indirect costs incurred in a predetermined period to a person in charge of a plurality of projects to each project according to the time spent on each project during the predetermined period.
Cumulative overhead costs incurred in an arbitrary period including a plurality of the predetermined periods for the person in charge are calculated by totaling the indirect costs for each predetermined period, and are spent on each project during the arbitrary period. The cumulative time is calculated by aggregating the time for each predetermined period for each case, and the calculated cumulative overhead cost is allocated to each case according to the calculated cumulative time for each case. Second allocation processing means to be
The cumulative allocation amount to be allocated to each project during the arbitrary period is calculated by totaling the allocation amount allocated by the first allocation processing means for each project for each predetermined period. A difference calculation means for calculating the difference between the calculated cumulative allocation amount and the allocation amount allocated by the second allocation processing means for each case, and
A journal creation means for creating a transfer journal between cases based on the difference for each case calculated by the difference calculation means, and
To have
An allocation processing device characterized by. The allocation processing device according to claim 1, wherein the person in charge is a department associated with a plurality of cases. The allocation processing apparatus according to claim 1 or 2 , wherein the predetermined period is a period in units of months. It is an allocation processing method executed by an information processing device equipped with a control unit.
Executed by the control unit,
The first allocation processing step of allocating indirect costs incurred in a predetermined period to the person in charge of a plurality of projects to each project according to the time spent on each project during the predetermined period.
Cumulative overhead costs incurred in an arbitrary period including a plurality of the predetermined periods for the person in charge are calculated by totaling the indirect costs for each predetermined period, and are spent on each project during the arbitrary period. The cumulative time is calculated by aggregating the time for each predetermined period for each case, and the calculated cumulative overhead cost is allocated to each case according to the calculated cumulative time for each case. Second allocation processing step to
The cumulative allocation amount to be allocated to each project during the arbitrary period is calculated by totaling the allocation amount allocated in the first allocation processing step for each project for each predetermined period. A difference calculation step that calculates the difference between the calculated cumulative allocation amount and the allocation amount allocated in the second allocation processing step for each case,
A journal creation step that creates a transfer journal between projects based on the difference for each project calculated in the difference calculation step,
Including,
An allocation processing method characterized by. It is an allocation processing program to be executed by an information processing device equipped with a control unit.
To make the control unit execute
The first allocation processing step of allocating indirect costs incurred in a predetermined period to the person in charge of a plurality of projects to each project according to the time spent on each project during the predetermined period.
Cumulative overhead costs incurred in an arbitrary period including a plurality of the predetermined periods for the person in charge are calculated by totaling the indirect costs for each predetermined period, and are spent on each project during the arbitrary period. The cumulative time is calculated by aggregating the time for each predetermined period for each case, and the calculated cumulative overhead cost is allocated to each case according to the calculated cumulative time for each case. Second allocation processing step to
The cumulative allocation amount to be allocated to each project during the arbitrary period is calculated by totaling the allocation amount allocated in the first allocation processing step for each project for each predetermined period. A difference calculation step that calculates the difference between the calculated cumulative allocation amount and the allocation amount allocated in the second allocation processing step for each case,
A journal creation step that creates a transfer journal between projects based on the difference for each project calculated in the difference calculation step,
Including,
An allocation processing program characterized by.

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