JP7149384B2 - Cost accounting device, cost accounting method, and cost accounting program - Google Patents

Description

The present invention relates to a cost accounting device, a cost accounting method, and a cost accounting program.

Patent Literature 1 discloses a configuration for calculating the production cost of a part based on the material cost of the material used and the proportion of the material to be produced for each part.

JP-A-2006-85734

However, in the above-mentioned Patent Document 1, since the production cost of parts as products is calculated, it does not correspond to the case where by-products or co-products are manufactured at the same time, and the asset quantity of materials used for parts And there was a problem that it was not possible to provide a breakdown of the cost amount.

The present invention has been made in view of the above-mentioned problems. It is an object of the present invention to provide a cost calculation device, a cost calculation method, and a cost calculation program capable of calculating the cost price of a product or the like.

In order to solve the above-described problems and achieve the object, a cost accounting device according to the present invention is a cost accounting device comprising a storage unit and a control unit, wherein the storage unit contains order quantity of products. an order data storage means for storing order data, wherein the control unit calculates a material asset receipt and payment quantity of each material necessary for the order quantity of the product, and stores the material asset receipt and payment quantity and the material of each material; a processing delivery specification acquisition means for acquiring processing delivery specification data including the cost amount; / or processing acceptance specification acquiring means for acquiring processing acceptance specification data including the quantity of processing assets received and paid for the co-product and the apportioned material cost amount obtained by multiplying the total amount of the material cost amount by the proportional division ratio, and the product and acquisition of processing receipt consumption detail data including consumption asset quantity, which is the breakdown of the material asset receipt/payment quantity, and breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each of the by-products and/or the co-products. and a processing acceptance/consumption details obtaining means for obtaining the details of the processing received.

Further, in the cost calculation device according to the present invention, when the processing acceptance specification acquisition means generates residual materials from the materials, the amount of processing assets received and paid for the product, the by-product and/or the co-product and the residual material, the residual material cost amount obtained by multiplying the total amount by the ratio of the residual material, and the material cost amount to the residual material and the apportioned material cost amount obtained by multiplying the proportional division ratio by the difference amount obtained by subtracting the material cost amount. Acquiring the processing receipt consumption detail data including the consumption asset quantity, which is the breakdown of the material asset receipt and payment quantity, and the breakdown material cost amount, which is the breakdown of the apportioned material cost price, for each of the co-products and the surplus materials. characterized by

Further, in the cost calculation device according to the present invention, the proportional division ratio is the amount of the processed asset received and paid for the product, the by-product, or the co-product, and the sum of the processed asset received and paid quantity for the product, the by-product, and the co-product. It is characterized by being a value divided by a quantity.

In the cost calculation device according to the present invention, the proportional division ratio is a value obtained by dividing the processed asset receipt/payment quantity of the product, the by-product, or the co-product by the yield. and a value obtained by dividing the total amount of the processed asset receipt/payment amount of the co-product by the yield.

Further, in the cost calculation device according to the present invention, the processing acceptance detail data includes the proportional division reference value.

Moreover, the cost calculation apparatus according to the present invention is characterized in that the proportional division ratio is a value arbitrarily set by the user.

Further, in the cost calculation device according to the present invention, the processing and payment details acquisition means further calculates labor costs necessary for the order quantity of the product, and calculates the processing and payment details including the labor cost amount of the labor costs. Acquiring the data, the processing acceptance specification acquiring means further acquires the proportional division ratio of the labor cost amount to the product and the by-products and/or co-products of the product, and obtains the proportional division ratio to the labor cost amount. It is characterized by acquiring the processing acceptance detail data including the proportionally divided labor cost amount multiplied by .

Further, in the cost calculation device according to the present invention, the processing and payment specification acquisition means further calculates necessary expenses for the order quantity of the product, and acquires the processing and payment specification data including the expense amount of the expenses. and said processing acceptance specification acquiring means further acquires a proportional division ratio of said expense amount to said product and said by-product and/or said co-product of said product, and obtains proportional division expenses obtained by multiplying said expense amount by said proportional division ratio. It is characterized by acquiring the processing acceptance detail data including the amount of money.

Further, in the cost calculation device according to the present invention, the control unit further comprises a detail display means for displaying the processing payout detail data, the processing receipt detail data, and/or the processing receipt consumption detail data. characterized by

Further, a cost accounting method according to the present invention is a cost accounting method to be executed by a cost accounting apparatus having a storage unit and a control unit, wherein the storage unit stores order data including order quantity of products. an order data storage means for calculating the quantity of material assets received and paid for each material necessary for the order quantity of the product, and calculating the quantity of material assets received and paid and the material cost amount of each material, which is executed by the control unit. a step of acquiring details of processing and delivery, including a step of acquiring details of processing and delivery, acquiring a proportional division ratio of the material cost amount to the product and the by-products and/or co-products of the product, and obtaining the product and the by-products and/or a process acceptance detail acquisition step for acquiring processing acceptance detail data including the quantity of processed assets received and paid for said co-product and a prorated material cost amount obtained by multiplying said total material cost amount by said proportional division ratio; Processing to acquire processing acceptance consumption detail data including consumption asset quantity, which is the breakdown of the material asset receipt and payment quantity, and breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each by-product and/or the co-product and a receipt consumption details acquisition step.

Further, a cost accounting program according to the present invention is a cost accounting program to be executed by a cost accounting apparatus having a storage unit and a control unit, wherein the storage unit stores order data including order quantity of products. wherein the control unit calculates the material asset receipt and payment quantity of each material required for the order quantity of the product, and calculates the material asset receipt and payment quantity and the material cost amount of each material. a processing payout specification acquisition step of acquiring processing payout details data including a processing payout specification acquisition step of acquiring a proportional division ratio of the material cost amount to the product and the by-products and/or co-products of the product; a process acceptance detail acquisition step for acquiring processing acceptance detail data including the quantity of processed assets received and paid for the product and the prorated material cost amount obtained by multiplying the total amount of the material cost amount by the proportional division ratio; / Or processing acceptance consumption that acquires processing acceptance consumption detail data including the consumption asset quantity that is the breakdown of the material asset receipt and payment quantity and the breakdown material cost amount that is the breakdown of the apportioned material cost amount for each of the co-products A detailed acquisition step is performed.

According to the present invention, by holding a proportional division ratio (proportional division reference value) for each processing acceptance detail, all material costs are apportioned for a plurality of processing acceptance details (products, by-products, and co-products) and cost is calculated. It is also possible to set the proportional division ratio of the by-product to 0 and charge all the material costs to the product side. In addition, according to the present invention, it is possible to provide a system in which the result of cost allocation to a plurality of processing payment details (materials) is allocated to each product. In addition, according to the present invention, when labor costs and/or expenses are included in the details of processing and payment, it is possible to divide them proportionally in the same way as materials, and to enable multi-stage listing. In addition, according to the present invention, with respect to ordinary inventory or processed products, for various steel grades such as cutting, welding or forging, manufacturing, material delivery, multi-step cost calculation, material and processing fee allocation rate etc. can be set.

FIG. 1 is a block diagram showing an example of the configuration of a cost accounting device. FIG. 2 is a flowchart showing an example of processing of the cost accounting device in this embodiment. FIG. 3 is a diagram showing an example of configuration data in this embodiment. FIG. 4 is a diagram showing an example of detailed data in this embodiment. FIG. 5 is a diagram showing an example of detailed data in this embodiment. FIG. 6 is a diagram showing an example of detailed data in this embodiment. FIG. 7 is a diagram showing an example of detailed data in this embodiment. FIG. 8 is a diagram showing an example of detailed data in this embodiment. FIG. 9 is a diagram showing an example of a display screen in this embodiment. FIG. 10 is a diagram showing an example of a display screen in this embodiment. FIG. 11 is a diagram showing an example of a display screen in this embodiment. FIG. 12 is a diagram showing an example of a display screen in this embodiment. FIG. 13 is a diagram showing an example of a display screen in this embodiment. FIG. 14 is a diagram showing an example of a display screen in this embodiment.

An embodiment of the present invention will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
First, the outline of the present invention will be explained.

Traditionally, players in the steel industry have been blast furnace manufacturers, primary stores, secondary stores, and specialists in the processing industry. Or, in addition to a wide range of processing operations by linking manufacturers, there are cases where each process of processing is processed in-house or outside the company and delivered to the customer from outside the company. Here, in the conventional general production control system, since it is a system based on BOM, it was necessary to master the BOM each time as a matter of operational and restrictions. In individual transactions, it was difficult to master the BOM because the BOM changed each time, even for inventory items.

In addition, in the conventional general production control system, under the BOM that there are multiple materials (parts) for one item of the product, the process of adding up the material cost to one item of the product was often performed. However, in that case, it was difficult to deal with the case where by-products and/or co-products (line N) were produced along with the production of the product.

Therefore, in the present embodiment, it is possible to provide the user with the result of dividing the cost proportionally to the product, by-products, and co-products.

[2. Constitution]
An example of the configuration of the cost accounting device 100 according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the cost accounting device 100. As shown in FIG.

The cost accounting device 100 is a commercially available desktop personal computer. Note that the cost accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable type such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, or a tablet personal computer. It may be an information processing device.

The cost accounting device 100 includes a control section 102 , a communication interface section 104 , a storage section 106 and an input/output interface section 108 . Each unit included in the cost accounting device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the cost accounting device 100 to the network 300 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 cost accounting device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 has an order reception data file 106a.

The order data file 106a stores order data including order quantities of products. Here, the order data may include order recipient (customer) data and/or supplier data.

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a touch panel), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 or the printer 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 .

The control unit 102 is a CPU or the like that comprehensively controls the cost calculation device 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally and conceptually includes an order reception data acquisition unit 102a, a processing payout specification acquisition unit 102b, a processing acceptance specification acquisition unit 102c, a processing acceptance consumption specification acquisition unit 102d, and a specification display unit 102e. there is

The order data acquisition unit 102a acquires order data including order quantity of products. Here, the order data acquisition unit 102a may store the order data in the order data file 106a.

The processing delivery specification acquisition unit 102b calculates the material asset receipt and payment quantity of each material required for the product order quantity, and obtains processing delivery specification data including the material asset receipt and payment quantity and the material cost amount (material cost) of each material. to get Here, the processing and delivery specification acquisition unit 102b may further calculate labor costs necessary for the order quantity of the product and acquire processing and delivery specification data including the labor cost amount of the labor costs. Further, the processing payment specification acquisition unit 102b may further calculate the necessary expenses for the order quantity of the product and acquire processing payment specification data including the expense amount of the expenses. Processing and delivery details data includes processing number, processing line number, user transaction classification, product code, product name, length, standard, acceptance quantity, unit code, material asset receipt and payment quantity (asset receipt and payment quantity, etc.), asset unit code , cost unit price, cost amount (such as material cost amount, labor cost amount and/or expense amount), and/or processing completion category.

The processing acceptance detail acquisition unit 102c acquires the proportional division ratio of the material cost amount to the product and the by-products and/or co-products of the product, and the amount of processed assets received and paid for the product and the by-products and/or co-products, and the material cost amount. Acquire processing acceptance detail data including the proportionally divided material cost amount obtained by multiplying the total amount by the proportionally divided ratio. Here, when residual materials are generated from the materials, the processing acceptance specification acquisition unit 102c acquires the proportional division ratio of the material cost amount to the product and by-products and/or co-products, and , the remaining material cost amount obtained by multiplying the total amount by the ratio of the remaining material, and the apportioned material cost amount obtained by multiplying the difference amount obtained by subtracting the remaining material cost amount from the material cost amount by the proportional division ratio. You may acquire the processing receipt detail data containing.

Here, the apportionment ratio may be a value obtained by dividing the amount of processing assets received and paid for products, by-products, or co-products by the total amount of processing assets received and paid for products, by-products, and co-products. In addition, the apportionment ratio is calculated by dividing the apportionment standard value, which is the value obtained by dividing the received and paid quantity of processed assets for products, by-products, or co-products by the yield, and by dividing the total quantity of received and paid quantity of processed assets for products, by-products, and co-products by the yield. can be any value. Here, the processing acceptance detail data may include a proportional division reference value. Also, the proportional division ratio or the proportional division reference value may be a value arbitrarily set by the user (via the input device 112).

In addition, the processing acceptance specification acquisition unit 102c further acquires the proportional division ratio of the labor cost amount for the product and the by-products and/or co-products of the product, and obtains the proportional division labor cost amount obtained by multiplying the labor cost amount by the proportional division ratio. You may acquire the processing receipt detail data containing. In addition, the processing acceptance detail acquisition unit 102c further acquires the proportional division ratio of the expense amount for the product and the by-products and/or co-products of the product, and the processing acceptance including the proportional division expense amount obtained by multiplying the expense amount by the proportional division ratio. Detailed data may be acquired. Processing acceptance detail data includes processing number, processing line number, user transaction category, product code, product name, length, standard, number of acceptances, unit code, quantity of processed assets received and paid (number of assets received and paid, etc.), asset unit code , proportional division ratio, proportional division reference value, cost unit price, cost amount (proportional material cost amount, etc.), processing completion category, product category, number of processes, processing unit price, processing amount (proportional labor cost amount and/or proportional expense amount, etc.), and/or may include manufacturing costs (such as product costs).

The processing receipt/consumption detail acquisition unit 102d acquires the consumption asset quantity, which is the breakdown of the material asset receipt/payment quantity, and the breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each product and by-product and/or co-product. Get receipt consumption detail data. Here, for each product, by-product and/or co-product and leftover material, the processing acceptance consumption detail acquisition unit 102d acquires the consumption asset quantity, which is the breakdown of the material asset receipt and payment quantity, and the breakdown material cost, which is the breakdown of the apportioned material cost amount. You may acquire processing acceptance consumption detailed data including an amount of money. In addition, processing acceptance consumption detail data includes processing number, processing line number, processing consumption number, product code, quantity of consumed assets (number of consumed assets, etc.), output processing number, output processing line number, cost unit price, and/or cost price. Amounts (such as material cost amounts) may be included.

The detail display unit 102e displays (on the output device 114) the processing payout detail data, the processing acceptance detail data, and/or the processing acceptance consumption detail data.

[3. Concrete example]
A specific example of this embodiment will be described with reference to FIGS. 2 to 14. FIG.

[Cost accounting process]
Here, an example of cost calculation processing in this embodiment will be described with reference to FIG. FIG. 2 is a flowchart showing an example of processing of the cost accounting device 100 in this embodiment.

As shown in FIG. 2, the order data acquisition unit 102a acquires order data including the order quantity of the product presented by the customer, the customer data of the customer, and the supplier data of the material of the product. and stores the received order data in the received order data file 106a (step SA-1).

Then, the processing delivery specification acquisition unit 102b calculates the material asset receipt and payment quantity of each material necessary for the product order quantity, and acquires processing delivery specification data including the material asset receipt and payment quantity and the material cost amount of each material. (Step SA-2).

Then, the processing acceptance specification acquisition unit 102c acquires the apportionment reference value of the material cost amount for the product and the by-products or co-products of the product, acquires the apportionment ratio based on the apportionment reference value, and obtains the apportionment reference value, Acquire process acceptance detail data including the quantity of processed assets received and paid for products and by-products or co-products and the apportioned material cost amount obtained by multiplying the total amount of the material cost amount by the apportionment ratio (step SA-3).

Then, the processing acceptance consumption detail acquisition unit 102d acquires the consumption asset quantity, which is the breakdown of the material asset receipt/payment quantity, and the breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each product and by-product and/or co-product. Acquire detailed processing acceptance consumption data (step SA-4).

Then, the detail display unit 102e causes the output device 114 to display the processing payout detail data, the processing acceptance detail data, and the processing acceptance consumption detail data (step SA-5), and terminates the process.

Here, the details of the cost calculation process in this embodiment will be described with reference to FIGS. 3 to 14. FIG.

First, an example of cost calculation processing in this embodiment will be described with reference to FIGS. 3 to 5. FIG. FIG. 3 is a diagram showing an example of configuration data in this embodiment. 4 and 5 are diagrams showing an example of detailed data in this embodiment.

In this embodiment, as shown in FIG. 3, from 4000 L of B raw material, 2000 L of C raw material, and 200 L of D raw material, 6000 L (30 200 L drums) of A product, which is a chemical product, and one 200 L drum at the same time 4 or 5, processing H (header data), processing acceptance M (details data), processing payout M (details data), and processing acceptance consumption M (details data) is acquired.

Here, as shown in FIG. 4, in this embodiment, the user sets the apportionment reference value of product A to "100" and the apportionment reference value of byproduct A to "0" through the input device 112. is obtained, "product A apportionment ratio = 1" and "A apportionment ratio of byproduct A = 0" are obtained, so the apportionment reference value for product A becomes "100" and the apportionment of byproduct A becomes "0" The processing acceptance detail data including the reference value, the apportioned material cost amount (cost amount) of product A that is "¥6200" and the apportioned material cost amount of A by-product that is "¥0" is acquired, and "B raw material = 4000 L”, “C raw material = 2000 L” and “D raw material = 200 L”, and “B raw material = 0 L”, “C raw material = 0 L” and “D raw material = 0 L and the material cost amount (cost amount) and "B Process acceptance consumption detail data including breakdown material cost amount of A by-product where raw material = ¥0”, “raw material C = ¥0” and “raw material D = ¥0” is acquired.

Further, as shown in FIG. 5, in this embodiment, the user sets the apportionment reference value for product A to "80" and the apportionment reference value for byproduct A to "20" through the input device 112. In this case, "proportional division ratio of product A = 0.8" and "proportional division ratio of A by-product = 0.2" are acquired, so the proportional division reference value of product A is "80" and A is "20". Process acceptance detail data including the apportionment reference value of the by-product, the apportioned material cost amount (cost amount) of product A which is "¥4960", and the apportioned material cost amount of product A which is "¥1240" is acquired, Consumed asset quantity (number of assets consumed) of product A with "B raw material = 3200 L", "C raw material = 1600 L" and "D raw material = 160 L" and "B raw material = 800 L", "C raw material = 400 L" and "D Consumed asset quantity of A by-product with raw material = 40L and breakdown material cost amount (cost amount) of A product with "B raw material = ¥ 3200", "C raw material = ¥ 1600" and "D raw material = ¥ 160" and detailed material cost amounts of A by-products, which are "raw material B=¥800", "raw material C=¥400" and "raw material D=¥40", are acquired.

An example of cost calculation processing in this embodiment will be described with reference to FIG. 6 . FIG. 6 is a diagram showing an example of detailed data in this embodiment.

In this embodiment, 1000 kg of A material (steel round bar 10 m) is processed and cut, and 10 pieces (500 kg) of A product (0.5 m), which is a steel product, and A co-product When 10 pieces (250 kg) of a certain A product (0.25 m) are produced, and 1 piece (200 kg) of A material (2 m), which is the remaining A material, is obtained, and 0.5 m worth of shavings (50 kg) are generated , as shown in FIG. 6, processing H, processing acceptance M, processing payout M, and processing acceptance consumption M are obtained.

Here, as shown in FIG. 6, in this embodiment, assuming that "proportional division reference value=processed asset receipt/payment quantity", the proportional division reference value for product A is "500" and the proportional division reference value for A co-product is " 250", "Product A's apportionment ratio = 2/3 (≈ 0.667)" and "A's apportionment ratio = 1/3 (≈ 0.334)" are acquired, so The apportionment standard value of product A is "500", the apportionment standard value of A co-product is "250", the apportionment material cost amount (cost amount) of product A is "¥533", and "¥267". Acquisition of processing acceptance detail data including the apportioned material cost amount of A co-product and the remaining material cost amount of A remaining material that is "¥200", "A material = 533 (= (1000-200) * ( 500/(500+250))) Kg", and the amount of consumed assets (number of consumed assets) of A product = 267 (=(1000-200)*(250/(500+250))) Kg". The consumption asset quantity of the product and the consumption asset quantity of A leftover material that is "A material = 200 kg", and the breakdown material cost amount (cost amount) of A product that is "A material = ¥ 533", "A material = ¥ 267 ” and the breakdown material cost amount of A leftover materials such as “Material A=¥200”.

Thus, in the present embodiment, the cost amount for the scrap is charged to the product side, by-products, and/or co-products by allocation based on the proportional division reference value. Further, in the present embodiment, the consumption asset quantity of leftover materials is the same as the received/paid processing asset quantity of leftover materials.

An example of cost calculation processing in this embodiment will be described with reference to FIGS. 7 and 8. FIG. 7 and 8 are diagrams showing an example of detailed data in this embodiment.

In this embodiment, 1000 kg of C material (one thick plate) is processed, and five A products (50 Kg) with a yield of 80% (0.8), which are steel products (250 Kg), and B When 5 pieces (200 kg) of B product (40 kg) with a yield of 50% (0.5), which is a joint product, are produced, and one piece of C material (200 kg), which is a C remnant, is obtained, FIG. 7 and As shown in FIG. 8, processing H, processing acceptance M, processing payout M, and processing acceptance consumption M are acquired.

Here, as shown in FIG. 7, in this embodiment, the "proportional division reference value = value obtained by dividing the quantity of processed assets received and paid for products or co-products by the yield (material usage weight for products or co-products)" If the apportionment reference value for product A is set to "312.5 (=250/0.8)" and the apportionment reference value for B co-product is set to "400 (=200/0.5)", then "A Since the apportionment ratio of product ≈ 0.439 and the apportionment ratio of B co-product ≈ 0.561 are obtained, the apportionment reference value of product A is 312.5 and co-product B is 400. , the apportioned material cost amount (cost amount) of product A, which is "¥351", the apportioned material cost amount of co-product B, which is "¥449", and the amount of remaining material C, which is "¥200" Remaining material cost amount and processing acceptance detail data including are acquired, and consumption assets of product A that becomes "C material = 351 (= (1000-200) * (312.5/(312.5 + 400))) Kg" Quantity (number of assets consumed), "C material = 449 (= (1000-200) * (400/(312.5 + 400))) Kg" B co-product consumption asset quantity and "C material = 200 Kg" The consumption asset quantity of C leftover material, the breakdown material cost amount (cost amount) of A product that is "C material = ¥ 351", the breakdown material cost amount of B co-product that is "C material = ¥ 449" and "C The itemized material cost amount of C leftover material, which is "material=¥200", is acquired.

Further, as shown in FIG. 8, in the present embodiment, the processing acceptance detail data shown in FIG. ), and the product cost (manufacturing cost) obtained by adding the processing amount to the apportioned material cost amount.

An example of the display screen in this embodiment will be described with reference to FIGS. 9 to 14. FIG. 9 to 14 are diagrams showing examples of display screens in this embodiment.

As shown in FIG. 9, in the present embodiment, there are a receipt column for displaying the detail data of processing receipt of the product, a delivery column for displaying the detail data of processing and delivery of the product, and a remaining column for displaying the detail data of processing and delivery of the remaining material. A processing input screen including material fields may be displayed on the output device 114 .

Further, as shown in FIG. 10, in the present embodiment, a column for controlling the material cost allocation ratio by setting the apportionment reference value and/or the yield via the input device 112 by the user, and may cause the output device 114 to display a processing acceptance detail input screen including a column for directly charging a processing charge (unit price and/or processing amount) for the processed product via the input device 112 .

Further, as shown in FIG. 11, in this embodiment, the output device 114 may display a processing payout specification input screen that allows the user to set the payout processing cost via the input device 112 . Further, as shown in FIG. 12, in the present embodiment, the output device 114 may be caused to display a processed residual material specification screen on which the detailed data of the processed residual material can be edited. Further, as shown in FIG. 13, in the present embodiment, the output device 114 displays a processing detail input screen on which the rank of the product after processing, lot number, charge number, and/or product characteristic change numerical value can be edited. may be displayed. In addition, as shown in FIG. 14, in this embodiment, in the same way as the material cost, the outsourced processing cost for the base material can be set to be allocated according to the proportional division standard value. 114 may be displayed.

[4. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

In addition, unless otherwise specified, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed arbitrarily.

Also, with regard to the cost calculation device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the cost accounting device 100, particularly the processing functions performed by the control unit 102, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in the present embodiment, and the cost calculation device if necessary. 100 mechanically read. That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM and constitutes a control section in cooperation with the CPU.

Also, this computer program may be stored in an application program server connected to the cost accounting apparatus 100 via any network, and it is possible to download all or part of it as necessary. be.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered (trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (registered trademark) such as Blu- shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, but is distributed as multiple 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 present embodiment, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processes and website provision. programs, tables, databases, and files for web pages.

Further, the cost calculation 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 arbitrary peripheral devices are connected. Also, the cost accounting device 100 may be realized by installing software (including programs, data, etc.) that causes the device to realize the processing described in the present embodiment.

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The invention is useful in industries such as the steel industry, as well as the chemical industry dealing with plastics, liquids, and the like.

100 cost calculation device 102 control unit 102a order data acquisition unit 102b processing delivery details acquisition unit 102c processing acceptance details acquisition unit 102d processing acceptance consumption details acquisition unit 102e details display unit 104 communication interface unit 106 storage unit 106a order data file 108 input/output interface Unit 112 Input device 114 Output device 200 Server 300 Network

Claims (11)

A cost accounting device comprising a storage unit and a control unit,
The storage unit
product storage means for storing product quantities of products to be manufactured and/or in stock;
with
The control unit
a processing and payment specification acquisition means for calculating a material asset receipt and payment quantity of each material required for the product quantity of the product, and acquiring processing and payment specification data including the material asset receipt and payment quantity and the material cost amount of each material; ,
Acquiring the proportional division ratio of the material cost amount to the product and the by-products and/or co-products of the product, and the total amount of the amount of processing assets received and paid for the product and the by-products and/or co-products and the material cost amount a process acceptance detail acquisition means for acquiring processing acceptance detail data including the apportioned material cost amount obtained by multiplying the proportional division ratio by the apportionment ratio;
Process acceptance consumption detail data including consumption asset quantity, which is the breakdown of the material asset receipt and payment quantity, and breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each of the product and the by-product and/or the co-product. a processing acceptance consumption detail acquisition means for acquiring
A cost calculation device comprising: The processing acceptance details acquiring means is
Further, if residual materials are generated from the materials, obtain the proportional ratio of the material cost amount to the product and the by-products and/or the co-products, and Receipt and payment quantity of processing assets for materials, remaining material cost amount obtained by multiplying the above total amount by the above-mentioned ratio of remaining material, and proportionally divided material obtained by multiplying the difference amount obtained by subtracting the above-mentioned remaining material cost amount from the above-mentioned material cost amount by the proportional division ratio Acquire processing acceptance detail data including cost amount and
The processing acceptance consumption details acquiring means is
Furthermore, for each of the product, the by-product and/or the co-product, and the leftover material, the consumption asset quantity, which is the breakdown of the material asset receipt/payment quantity, and the breakdown material cost amount, which is the breakdown of the apportioned material cost amount. 2. The cost calculation device according to claim 1, wherein the processing acceptance consumption detail data including the processing acceptance consumption detail data is acquired. The proportional division ratio is
Claim 1, characterized in that it is a value obtained by dividing the received and paid quantity of processed assets of said product, said by-product or said co-product by the total quantity of said received and paid quantity of said processed assets of said product, said by-product and said co-product. Or the cost accounting device according to 2. The proportional division ratio is
The apportionment reference value, which is the value obtained by dividing the receipt and payment quantity of the processed asset of the product, the by-product, or the co-product by the yield, is the total quantity of the receipt and payment quantity of the processing asset of the product, the by-product, and the co-product. 3. The cost calculation device according to claim 1, wherein the value is divided by . The processing acceptance detail data is
5. The cost calculation device according to claim 4, further comprising the proportional division reference value. The proportional division ratio is
3. The cost accounting apparatus according to claim 1, wherein the value is arbitrarily set by the user. The processing payout details acquiring means is
Furthermore, calculating the labor cost required for the product quantity of the product, acquiring the processing payment details data including the labor cost amount of the labor cost,
The processing acceptance details acquiring means is
Further, obtaining a proportional division ratio of the labor cost amount to the product and the by-products and/or co-products of the product, and the processing receipt details including the proportional division labor cost amount obtained by multiplying the labor cost amount by the proportional division ratio. 7. The cost accounting device according to any one of claims 1 to 6, which acquires data. The processing payout details acquiring means is
Furthermore, calculating the necessary expenses for the product quantity of the product, acquiring the processing payment details data including the expense amount of the expenses,
The processing acceptance details acquiring means is
Furthermore, the apportionment ratio of the expense amount to the product and the by-products and/or co-products of the product is obtained, and the processing acceptance detail data including the apportionment expense amount obtained by multiplying the expense amount by the apportionment ratio is obtained. 8. The cost accounting device according to any one of claims 1 to 7, characterized in that: The control unit
detail display means for displaying the processing payout detail data, the processing acceptance detail data, and/or the processing acceptance consumption detail data;
The cost accounting device according to any one of claims 1 to 8, further comprising: A cost accounting method to be executed by a cost accounting device having a storage unit and a control unit,
The storage unit
product storage means for storing product quantities of products to be manufactured and/or in stock;
with
to be executed by the control unit;
a processing delivery specification acquisition step of calculating a material asset receipt and payment quantity of each material required for the product quantity of the product, and acquiring processing delivery specification data including the material asset receipt and payment quantity and the material cost amount of each material; ,
Acquiring the proportional division ratio of the material cost amount to the product and the by-products and/or co-products of the product, and the total amount of the amount of processing assets received and paid for the product and the by-products and/or co-products and the material cost amount a process acceptance details acquisition step for acquiring processing acceptance details data including the apportioned material cost amount obtained by multiplying the apportionment ratio by the apportionment ratio;
Process acceptance consumption detail data including consumption asset quantity, which is the breakdown of the material asset receipt and payment quantity, and breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each of the product and the by-product and/or the co-product. a processing acceptance consumption details acquisition step for acquiring
A costing method, comprising: A cost accounting program to be executed by a cost accounting device comprising a storage unit and a control unit,
The storage unit
product storage means for storing product quantities of products to be manufactured and/or in stock;
with
In the control unit,
a processing delivery specification acquisition step of calculating a material asset receipt and payment quantity of each material required for the product quantity of the product, and acquiring processing delivery specification data including the material asset receipt and payment quantity and the material cost amount of each material; ,
Acquisition of the proportional division ratio of the material cost amount to the product and the by-products and/or co-products of the product, and the total amount of the amount of processed assets received and paid for the product and the by-products and/or co-products and the material cost amount a process acceptance details acquisition step for acquiring processing acceptance details data including the apportioned material cost amount multiplied by the apportionment ratio;
Process acceptance consumption detail data including consumption asset quantity, which is the breakdown of the material asset receipt and payment quantity, and breakdown material cost amount, which is the breakdown of the apportioned material cost amount, for each of the product and the by-product and/or the co-product. a processing acceptance consumption detail acquisition step for acquiring
Costing program for executing

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