JP7601997B2 - Cost budget/actual management device, cost budget/actual management method, and cost budget/actual management program - Google Patents

Description

The present invention relates to a cost budget/actual management device, a cost budget/actual management method, and a cost budget/actual management program.

For example, many companies in the large machinery manufacturing industry use individual cost management, calculating indirect costs against direct costs to determine planned costs, and comparing these with the actual costs incurred to manage the actual versus forecast costs. For example, Patent Document 1 describes a system for managing the actual versus forecast costs.

JP 2020-4439 A

However, the above-mentioned Patent Document 1 does not state anything about performing highly accurate cost budget/actual management by breaking down and recording indirect costs.

The present invention has been made in consideration of the above, and aims to provide a cost budget/actual management device, a cost budget/actual management method, and a cost budget/actual management program that are capable of performing cost budget/actual management with high accuracy by breaking down and recording indirect costs.

In order to solve the above problems and achieve the objective, the present invention provides a cost forecast/actual management device equipped with a storage unit and a control unit, the storage unit stores master data in which an overhead rate is set for each serial number classification, serial number management department, and serial number cost item, and the control unit includes an input unit for inputting direct cost data including serial numbers, serial number classifications, serial number management departments, serial number cost items, and costs for various data, a cost calculation processing unit for aggregating the direct cost data for each serial number classification, serial number management department, and serial number cost item, and multiplying the aggregated costs by the overhead rate obtained from the master data using the serial number classification, serial number management department, and serial number cost item as keys to calculate overhead data, a journal entry creation unit for creating journal entries for a specified classification for planned cost data including the direct cost data and the overhead cost data, and a cost difference aggregation unit for acquiring actual costs, and creating a cost difference aggregation table for the specified classification for the planned cost data and the acquired actual costs.

According to one aspect of the present invention, the serial number classification may include a product serial number, a prototype serial number, a repair serial number, an expense serial number, and a construction serial number.

According to one aspect of the present invention, the serial number management department may include a manufacturing department and a design department.

Furthermore, according to one aspect of the present invention, the manufacturing cost items may include direct labor costs, material costs, and outsourced processing costs.

According to one aspect of the present invention, the predetermined classification may include a serial number management department, a serial number, and a serial number classification.

According to one aspect of the present invention, the various data may include data on purchases, shipments, and work results.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost budget/actual management method executed by an information processing device equipped with a storage unit and a control unit, the storage unit stores master data in which an overhead rate is set for each serial number classification, serial number management department, and serial number cost item, and the control unit executes an input process for inputting direct cost data including serial numbers, serial number classifications, serial number management departments, serial number cost items, and costs for various data, a cost calculation process for aggregating the direct cost data for each serial number classification, serial number management department, and serial number cost item, and multiplying the aggregated costs by the overhead rate obtained from the master data using the serial number classification, serial number management department, and serial number cost item as keys to calculate overhead data, a journal entry creation process for creating journal entries for a specified classification for planned cost data including the direct cost data and the overhead cost data, and a cost difference aggregation process for acquiring actual costs and creating a cost difference summary table for the specified classification for the planned cost data and the acquired actual costs.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost budget/actual management program to be executed by an information processing device having a control unit and a storage unit, the storage unit stores a master in which an indirect cost rate is set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and the control unit includes an input process for inputting direct cost data including manufacturing numbers, manufacturing number classifications, manufacturing number management departments, manufacturing number cost items, and costs for various data, and aggregating the direct cost data into costs for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item. It is characterized by being a cost budget/actual management program for executing a cost calculation process that calculates overhead data by multiplying the aggregated costs by overhead rates obtained from the master using the production number classification, production number management department, and production number cost item as keys, a journal entry creation process that creates journal entries for a specified classification for planned cost data including the direct cost data and the overhead cost data, and a cost difference aggregation process that acquires actual costs and creates a cost difference summary table for the specified classification for the planned cost data and the acquired actual costs.

The present invention has the effect of enabling highly accurate cost budget/actual management by breaking down and recording indirect costs.

FIG. 1 is a block diagram showing an example of the configuration of a cost budget/actual management device according to the present embodiment. FIG. 2 is a diagram for explaining a specific example of the process of the control unit of the cost budget/actual management device according to the present embodiment. FIG. 3 is a diagram for explaining a specific example of the process of the control unit of the cost budget/actual management device according to the present embodiment. FIG. 4 is a diagram for explaining a specific example of the process of the control unit of the cost budget/actual management device according to the present embodiment.

An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1: Overview]
For example, in industries that manufacture large machinery, many companies practice individual cost management, calculating indirect costs against direct costs incurred to arrive at planned costs, and managing the actual costs by comparing them with the planned costs.

However, previously, the calculation of planned costs was based on a fixed ratio for each department, which required manual entry into the accounting system, placing a heavy burden on the person in charge. In addition, the accuracy of planned costs was low, resulting in a large discrepancy between the actual and forecasted costs.

In this embodiment, therefore, overhead costs are broken down and recorded to achieve highly accurate budget-to-actual cost management. Specifically, the planned overhead cost is calculated by multiplying direct costs by an overhead rate preset in the master (for example, an overhead rate set for each serial number classification, serial number cost item, and serial number management department), and the calculated planned cost is linked to the accounting system to achieve budget-to-actual cost management by comparing it with the actual costs incurred.

This allows overhead costs to be recorded for each production number classification, production number management department, and production number cost item, making it possible to more accurately manage planned costs and actual costs incurred. It also makes it unnecessary to record overhead costs manually, reducing the burden on staff.

The present invention is useful, for example, in industries where individual order manufacturing is carried out, such as large machinery manufacturing, where individual cost management is carried out.

2. Configuration
An example of the configuration of a cost budget/actual management device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of a cost budget/actual management device.

The cost forecast/actual management device 100 is a commercially available desktop personal computer. The cost forecast/actual management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The cost forecast/actual management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the cost forecast/actual management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 connects the cost forecast/actual management device 100 to the network 300 so that the device can communicate with 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 other devices via a communication line. Here, the network 300 has a function of connecting the cost forecast/actual management device 100 to the server 200 and the terminals 400... so that the device can communicate with each other, such as the Internet or a LAN (Local Area Network). The terminals 400... are terminal devices used by accounting staff, purchasing staff, manufacturing staff, etc. Accounting staff, purchasing staff, manufacturing staff, etc. can use the terminals 400... to communicate data with the cost forecast/actual management device 100, and can, for example, input data (master setting, purchase input, shipment input, work performance input, actual cost input, etc.) into the cost forecast/actual management device 100.

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. 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 memory unit 106 also includes an overhead rate master 106a, a manufacturing number classification master 106b, and a data file 106c.

The overhead rate master 106a is a master for setting the type of overhead and its overhead rate for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item (type of direct cost), that is, a master for setting overhead by subdividing it. The overhead rate master 106a is composed of tables that associate and register the manufacturing number classification, manufacturing number management department, target manufacturing number cost item (type of direct cost), manufacturing number cost item (type of indirect cost), and overhead rate (see Figure 2).

The serial number classification master 106b is a master that classifies serial numbers, and for example, trial serial numbers, repair serial numbers, expense serial numbers, and construction serial numbers are registered (see Figure 2).

Data file 106c is a file for storing various data such as direct cost data (planned direct costs), indirect cost data (planned indirect costs), journal data, cost variance summary tables, etc., such as purchase input data, shipment input data, and work performance input data.

The control unit 102 is a CPU or the like that controls the cost forecast/actual management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function, the control unit 102 includes a master maintenance unit 102a, a purchase input unit 102b, a shipment input unit 102c, a work performance input unit 102d, a cost calculation processing unit 102e, an accounting linkage processing unit 102f, and an accounting system (cost difference calculation unit) 102g.

The master maintenance section 102a is used to perform editing such as adding, deleting, and changing data in the overhead rate master 106a and the serial number classification master 106b.

The purchase input unit 102b inputs purchase input data including the data type "purchase", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores the data in the data file 106c.

The shipment input unit 102c inputs shipment input data including the data type "shipment", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores the data in the data file 106c.

The work performance input unit 102d inputs work performance input data including the data type "work performance", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores it in the data file 106c.

The purchase input data, the shipment input data, and the work performance input data are collectively referred to as direct cost data, and the purchase input section 102b, the shipment input section 102c, and the work performance input section 102d constitute the input means for inputting the direct cost data.

The cost calculation processing unit 102e aggregates (tallys up) the costs of the direct cost data by production number classification, production number management department, and production number cost item, multiplies the aggregated costs by the overhead rate obtained from the overhead rate master 106a using the production number classification, production number management department, and production number cost item as keys, calculates the overhead data, and stores it in the data file 106c.

The journal entry linking processing unit 102f links with the accounting system (cost difference aggregation unit) 102g to create journal entries of a specified classification for planned cost data, including direct cost data and indirect cost data, and stores them in the data file 106c.

The accounting system (cost difference calculation section) 102g acquires the actual costs incurred, creates a cost difference calculation table for a specified classification for the planned cost data and the acquired actual costs incurred, and stores it in the data file 106c.

The serial number classification may include product serial number, prototype serial number, repair serial number, expense serial number, and construction serial number. The serial number management department may include the manufacturing department and the design department. The serial number cost item (type of direct cost) may include direct labor cost, material cost, and outsourced processing cost. The serial number cost item (type of indirect cost) may include indirect labor cost, indirect expense, and indirect material cost. The specified classification may include the serial number management department, serial number, and serial number classification.

3. Specific Examples
A specific example of the processing of the cost forecast/actual management device 100 in this embodiment will be described with reference to Figures 1 to 4. First, Figures 2 to 4 are diagrams for explaining a specific example of the processing of the control unit 102 of the cost forecast/actual management device 100 in this embodiment. In the following description, the unit of monetary amount is always "thousand yen," and the notation thereof will be omitted.

(Master maintenance processing)
2, the master maintenance unit 102a executes a master maintenance process (step S1). Specifically, in the master maintenance process, the master maintenance unit 102a provides a master maintenance screen to the terminal 400 of an accountant in response to a request from the terminal 400, for example, and sets data in the overhead rate master 106a and the serial number classification master 106b in response to an operation of the accountant's terminal 400 on the master maintenance screen.

Figure 2 (A) is a diagram showing an example of the registration of the overhead rate master 106a. In the example of the overhead rate master 106a shown in Figure 2 (A), the first line has the production number classification "product production number", production number management department "manufacturing department", production number cost item "indirect labor cost", target production number cost item "direct labor cost", and overhead rate "2.0%". The second line has the production number classification "product production number", production number management department "manufacturing department", production number cost item "indirect cost", target production number cost item "material cost, outsourced processing cost", and overhead rate "3.0%".

The third line has the production number classification "Prototype number", production number management department "Design department", production number cost item "Indirect labor costs", target production number cost item "Direct labor costs", and overhead rate "2.0%". The fourth line has the production number classification "Prototype number", production number management department "Design department", production number cost item "Indirect expenses", target production number cost item "Material costs, outsourced processing costs", and overhead rate "4.0%".

Figure 2 (B) is a diagram showing an example of registration of the manufacturing number classification master 106b. In the example of the manufacturing number classification master 106b shown in Figure 2 (B), a trial manufacturing number, a repair manufacturing number, an expense manufacturing number, and a construction manufacturing number are registered.

(Direct cost data entry processing (purchase entry processing, shipment entry processing, work performance entry processing)
3, the purchase input unit 102b executes a purchase input process (step S2). Specifically, in the purchase input process, for example, the purchase input unit 102b provides a purchase input screen to the terminal 400 of the purchasing clerk in response to a request from the terminal 400, and inputs purchase input data in response to operations of the terminal 400 of the purchasing clerk on the purchase input screen, and stores the data in the data file 106c.

The shipment input unit 102c executes the shipment input process (step S3). Specifically, in the shipment input process, the shipment input unit 102c provides a shipment input screen to the terminal 400 of the purchasing clerk in response to a request from the terminal 400, for example, and inputs shipment input data in response to the operation of the terminal 400 of the purchasing clerk on the shipment input screen, and stores the data in the data file 106c.

The work performance input unit 102d executes the work performance input process (step S4). Specifically, in the work performance input process, the work performance input unit 102d provides a manufacturing performance input screen to the terminal 400 of the manufacturing staff in response to a request from the terminal 400, for example, and inputs the work performance input data in response to the operation of the terminal 400 of the manufacturing staff on the manufacturing performance input screen, and stores the data in the data file 106c.

Figure 3 (A) is a diagram showing an example of direct cost data (cost details) recorded by each input process. In Figure 3 (A), the first line shows data type "Purchase", serial number "F1010095", serial number classification "Product serial number", serial number cost item "Material cost", serial number management department "Manufacturing department", and cost "1,000". The second line shows data type "Purchase", serial number "F9010002", serial number classification "Prototype serial number", serial number cost item "Outsourced processing cost", serial number management department "Design department", and cost "1,500". 0", the third line has data type "Purchase", serial number "F9010002", serial number classification "Prototype No.", serial number cost item "Materials Cost", serial number management department "Design Department", cost "2,000", the fourth line has data type "Shipping", serial number "F1010095", serial number classification "Product serial number", serial number cost item "Materials Cost", serial number management department "Manufacturing Department", cost "1,000".

The fifth line has the data type "shipping", serial number "F9010002", serial number classification "prototype number", serial number cost item "material cost", serial number management department "design department", cost "1,000", the sixth line has the data type "shipping", serial number "F9010002", serial number classification "prototype number", serial number cost item "material cost", serial number management department "design department", cost "1,500", the seventh line has the data type "work performance", serial number "F9010002", serial number classification "prototype number", serial number cost item "direct labor cost", serial number management department "design department", cost "5,000".

(Cost accounting process)
The cost calculation processing unit 102e executes the cost calculation process (step S5). Specifically, in the cost calculation process, the cost calculation processing unit 102e aggregates the costs for each production number, production number classification, production number management department, and production number cost item (type of direct cost) for the direct cost data (purchase input data, delivery input data, and work performance input data), obtains the overhead rate from the overhead rate master 106a using the production number classification, production number management department, and production number cost item (type of direct cost) as keys, and multiplies the overhead rate by the cost of the direct cost to calculate the overhead cost.

Figure 3 (B) shows the cost calculation process, showing the direct cost multiplied by the overhead rate. In Figure 3 (B), the first line is the sum of the first and fourth lines of Figure 3 (A), and the overhead rate "3.0%" is obtained from the overhead rate master 106a in Figure 2 (A) using the production number classification "product production number", production number cost item "material cost", and production number management department "Manufacturing Department" as keys, resulting in production number "F1010095", production number classification "product production number", production number cost item "material cost", production number management department "Manufacturing Department", cost "2,000" x overhead rate "3.0%".

The second line corresponds to the second line in Figure 3 (A), and using the production number classification "trial production number", production number cost item "outsourced processing cost", and production number management department "design department" as keys, the overhead rate "4.0%" is obtained from the overhead rate master 106a in Figure 2 (A), resulting in production number "F9010002", production number classification "trial production number", production number cost item "outsourced processing cost", production number management department "design department", cost "1,500" x overhead rate "4.0%".

The third line is calculated by aggregating the third, fifth, and sixth lines in FIG. 3(A), and obtaining the overhead rate of "4.0%" from the overhead rate master 106a in FIG. 2(A) using the production number classification "trial production number", production number cost item "material cost", and production number management department "design department" as keys, resulting in production number "F9010002", production number classification "trial production number", production number cost item "material cost", production number management department "design department", cost "4,500" x overhead rate "4.0%".

The fourth line corresponds to the seventh line in Figure 3 (A), and using the serial number classification "trial production number", serial number cost item "direct labor cost", and serial number management department "design department" as keys, the overhead rate "2.0%" is obtained from the overhead rate master 106a in Figure 2 (A), resulting in serial number "F9010002", serial number classification "trial production number", serial number cost item "direct labor cost", serial number management department "design department", cost "5,000" x overhead rate "2.0%".

Figure 4 (C) shows the result of overhead cost calculation, and shows the result of totaling overhead by serial number and serial number cost item (type of overhead) by referring to the overhead rate master 106a. The first line shows serial number "F1010095", serial number cost item "indirect expenses", and manufacturing overhead "60", the second line shows serial number "F9010002", serial number cost item "indirect expenses", and manufacturing overhead "240", and the third line shows serial number "F9010002", serial number cost item "indirect labor costs", and manufacturing overhead "100".

Figure 4 (D) combines Figure 3 (A) and Figure 4 (C) and shows the breakdown of direct and indirect costs by serial number.

(Journal entry linkage processing)
The journal entry cooperation processing unit 102f executes the journal entry cooperation processing (step S6). Specifically, in the journal entry cooperation processing, the journal entry cooperation processing unit 102f cooperates with the accounting system (cost difference calculation unit) 102g to create journal entries for the planned cost data (direct cost data and indirect cost data) for a predetermined classification (for example, by department) and stores the journal entries in the data file 106c.

Figure 4 (E) shows an example of accounting for the manufacturing department and the design department. For the manufacturing department, material costs are "2,000" / temporary account (planned direct material costs) "2,000", outsourced processing costs "0" / temporary account (planned direct expenses) "0", indirect expenses "60" / temporary account (planned indirect expenses) "60", direct labor costs "0" / temporary account (planned direct labor costs) "0", indirect labor costs "0" / temporary account (planned indirect labor costs) "0".

For the design department, material costs are "4,500" / provisional account (estimated direct material costs) "4,500", outsourced processing costs are "1,500" / provisional account (estimated direct expenses) "1,500", indirect expenses are "240" / provisional account (estimated indirect expenses) "240", direct labor costs are "5,000" / provisional account (estimated direct labor costs) "5,000", indirect labor costs are "100" / provisional account (estimated indirect labor costs) "100".

(Cost difference aggregation process)
The accounting system (cost difference tallying unit) 102g executes a cost difference tallying process (step S7). Specifically, in the cost difference tallying process, the accounting system (cost difference tallying unit) 102g acquires the actual incurred costs (e.g., the actual amount of material costs, the actual amount of labor costs, and the actual amount of expenses), creates a cost difference tally table for each predetermined classification (e.g., each department) based on the planned cost and the actual incurred costs, and stores the table in the data file 106c. In addition, the accounting system (cost difference tallying unit) 102g may provide an actual incurred cost input screen to the terminal 400 in response to a request from the accounting staff member's terminal 400, and input the actual incurred costs in response to the operation of the accounting staff member's terminal 400 on the actual incurred cost input screen.

Figure 4 (F) is a diagram showing an example of a cost variance summary table by department. It can be calculated as follows: Material cost variance = actual material cost incurred - (planned direct material cost + planned indirect material cost), Labor cost variance = actual labor cost incurred - (planned direct labor cost + planned indirect labor cost), Expense cost variance = actual expense incurred - (planned direct expense + planned indirect expense).

For the manufacturing department, which is responsible for managing serial numbers, the actual material costs incurred are "2,000", the planned direct material costs are "2,000", the planned indirect material costs are "0", the material cost variance is "0", the actual labor costs incurred are "0", the planned direct labor costs are "0", the planned indirect labor costs are "0", the labor cost variance is "0", the actual expenses incurred are "50", the planned direct expenses are "0", the planned indirect expenses are "60", and the expense cost variance is "-10".

For the serial number management department "Design Department", the actual material costs incurred are "4,600", the planned direct material costs are "4,500", the planned indirect material costs are "0", the material cost variance is "100", the actual labor costs incurred are "5,000", the planned direct labor costs are "5,000", the planned indirect labor costs are "100", the labor cost variance is "-100", the actual expenses incurred are "1,740", the planned direct expenses are "1,500", the planned indirect expenses are "240", and the expense cost variance is "0". Note that although the data is tabulated by department here, it may also be tabulated by serial number or serial number classification.

As described above, according to this embodiment, there is an overhead rate master 106a in which overhead rates are set for each serial number classification, serial number management department, and serial number cost item, and input means (purchase input section 102b, shipment input section 102c, work performance input section 102d) for inputting direct cost data including serial numbers, serial number classifications, serial number management departments, serial number cost items, and costs for various data, and aggregating costs for the direct cost data for each serial number classification, serial number management department, and serial number cost item, and adding the serial number classification, serial number management department, and costs from the overhead rate master 106a to the aggregated costs. The system is equipped with a cost calculation processing unit 102e that calculates overhead data by multiplying the overhead rate acquired using the manufacturing number cost item as a key, an accounting link processing unit 102f that creates a journal entry for a specified classification for the planned cost data including the direct cost data and the overhead data, and an accounting system (cost difference aggregation unit) 102g that acquires actual costs and creates a cost difference summary table for the specified classification for the planned cost data and the acquired actual costs, so that overhead costs can be subdivided and recorded, enabling highly accurate cost forecast/actual management.

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

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

In addition, with regard to the cost budget/actual management 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, the processing functions of the cost forecast/actual management device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the cost forecast/actual management device 100 as necessary. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) to give instructions to the CPU in cooperation with the OS and perform various processes. This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the cost budget/actual management device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The cost budget/actual management device 100 may be configured as a known information processing device such as a personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The cost budget/actual management device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

100 Cost forecast/actual management device 102 Control unit 102a Master maintenance unit 102b Purchase input unit 102c Shipment input unit 102d Work performance input unit 102e Cost calculation processing unit 102f Journal entry cooperation processing unit 102g Accounting system (cost difference calculation unit)
104 Communication interface unit 106 Storage unit 106a Overhead cost rate master 106b Manufacturing number classification master 106c Data file 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network 400 Terminal

Claims (5)

A cost budget/actual management device having a control unit,
The control unit is
It is structured so that master data with overhead rates set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item can be accessed.
An input means for inputting direct cost data including a production number, a production number classification, a production number management department, a production number cost item, and a cost with respect to various data;
a cost calculation processing means for aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and multiplying the aggregated cost by an indirect cost rate obtained from the master using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item as keys to calculate indirect cost data;
A cost budget/actual management device comprising: The control unit further includes:
2. The cost forecast/actual management device according to claim 1, further comprising a journal entry creating means for creating journal entries of a predetermined classification for planned cost data including said direct cost data and said indirect cost data. The control unit further includes:
The cost forecast/actual management device according to claim 1, further comprising a cost difference aggregation means for acquiring actual incurred costs, and creating a cost difference aggregation table for a specified classification for the planned cost data including the direct cost data and the indirect cost data and the acquired actual incurred costs. A cost budget/actual management method executed by an information processing device having a control unit,
The control unit is
It is structured so that master data with overhead rates set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item can be accessed.
Executed in the control unit,
An input process for inputting direct cost data including a production number, a production number classification, a production number management department, a production number cost item, and a cost for each type of data;
a cost calculation process for aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and multiplying the aggregated cost by an indirect cost rate obtained from the master using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item as keys to calculate indirect cost data;
A cost budget/actual management method comprising: A cost budget/actual management program to be executed by an information processing device having a control unit,
The control unit is
It is structured so that master data with overhead rates set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item can be accessed.
In the control unit,
An input process for inputting direct cost data including a production number, a production number classification, a production number management department, a production number cost item, and a cost for each type of data;
a cost calculation process for aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and multiplying the aggregated cost by an indirect cost rate obtained from the master using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item as keys to calculate indirect cost data;
A cost budget/actual management program to implement the above.

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