JP7602000B2 - 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 document 1 discloses a configuration for calculating the inventory valuation unit price using the inventory amount and inventory quantity at the beginning of the period when closing processing has been completed, and the purchase amount and purchase quantity for the current period.

JP 2019-219924 A

However, in the invention described in Patent Document 1, the system accounting date and the actual date differ until the monthly closing process is completed, so there is a problem in that cost data for that period cannot be calculated.

The present invention has been made in consideration of the above problems, and aims to provide a cost calculation device, cost calculation method, and cost calculation program that can contribute to understanding costs and profits in real time by referring to the latest data at that time and performing preliminary cost calculations before the current month's inventory data is finalized.

In order to solve the above-mentioned problems and achieve the object, the cost accounting device according to the present invention is a cost accounting device equipped with a storage unit and a control unit, and the control unit is characterized by comprising: an order acquisition means for acquiring order data that sets the current month's order quantity and current month's order amount for the product; a purchase schedule acquisition means for acquiring purchase schedule data that sets the current month's purchase quantity, current month's purchase amount, and current month's expenses amount for the product based on the order data; an inventory acquisition means for acquiring previous month's inventory data that sets the previous month's inventory quantity and previous month's inventory amount for the product before the monthly closing process is completed; and an inventory valuation unit price calculation means for calculating a preliminary inventory valuation unit price value for the product based on the order data, the purchase schedule data, and the previous month's inventory data.

In the cost calculation device according to the present invention, the inventory valuation unit price calculation means calculates the inventory valuation unit price flash value as the quotient obtained by using the sum of the inventory amount at the end of the previous month, the purchase amount for the current month, the expenses amount for the current month, and the order amount for the current month as the dividend and the sum of the inventory quantity at the end of the previous month, the purchase quantity for the current month, and the order quantity for the current month as the divisor.

In the cost calculation device according to the present invention, the control unit further comprises an order acquisition means for acquiring order data that sets the current month's order quantity and the current month's order amount for the product, and the inventory acquisition means further acquires end-of-month inventory data that sets the current month's end inventory quantity and the current month's end inventory amount based on the previous month's inventory data, the purchase plan data, the order data, and the inventory valuation unit price flash value.

In the cost calculation device according to the present invention, the inventory acquisition means sets the inventory at the end of the current month as the sum of the inventory at the end of the previous month and the purchase quantity at the end of the current month minus the order quantity at the end of the current month, and acquires the inventory data at the end of the current month by setting the product of the inventory valuation unit price flash report value and the inventory at the end of the current month as the inventory amount at the end of the current month.

In the cost calculation device according to the present invention, the control unit further includes a monthly inventory registration means for acquiring the current month's order quantity, which is to be sold, as the current month's sales quantity, and registering monthly inventory data in the storage unit, the monthly inventory quantity at the end of the previous month, the monthly inventory value at the end of the previous month, the current month's purchase quantity, the current month's purchase value, the current month's sales quantity, the current month's inventory quantity at the end of the current month, and the current month's inventory value.

In the cost calculation device according to the present invention, the inventory acquisition means further acquires previous month's inventory confirmation data, which sets the previous month's end inventory confirmation quantity and the previous month's end inventory confirmation amount, when the monthly closing process is completed, and the inventory valuation unit price calculation means calculates the inventory valuation unit price as the quotient obtained by using the sum of the previous month's end inventory confirmation amount, the current month's purchase amount, and the current month's expense amount as the dividend and the sum of the previous month's end inventory confirmation quantity and the current month's purchase quantity as the divisor.

The cost calculation method according to the present invention is a cost calculation method to be executed by a cost calculation device having a storage unit and a control unit, and is characterized by including an order acquisition step executed by the control unit to acquire order data in which the current month's order quantity and current month's order amount of the product are set, a purchase schedule acquisition step to acquire purchase schedule data in which the current month's purchase quantity, current month's purchase amount, and current month's expenses amount of the product are set based on the order data, an inventory acquisition step to acquire previous month's inventory data in which the previous month's inventory quantity and previous month's inventory amount of the product are set before the monthly closing process is completed, and an inventory valuation unit price calculation step to calculate a preliminary inventory valuation unit price value of the product based on the order data, the purchase schedule data, and the previous month's inventory data.

The cost accounting program according to the present invention is a cost accounting program to be executed by a cost accounting device having a storage unit and a control unit, and is characterized in that the control unit executes an order acquisition step of acquiring order data in which the current month's order quantity and current month's order amount of the product are set, a purchase schedule acquisition step of acquiring purchase schedule data in which the current month's purchase quantity, current month's purchase amount, and current month's expenses amount of the product are set based on the order data, an inventory acquisition step of acquiring previous month's inventory data in which the previous month's end inventory quantity and previous month's end inventory amount of the product are set before the monthly closing process is completed, and an inventory valuation unit price calculation step of calculating a preliminary inventory valuation unit price value of the product based on the order data, the purchase schedule data, and the previous month's inventory data.

According to the present invention, even if the system closing process for the previous month has not been executed, the cost calculation process for the current month can be executed. In addition, according to the present invention, the receipt and payment objects for calculating the inventory valuation unit price include the order data and order data to be recorded in the current month, so that the preliminary value of the inventory valuation unit price can be presented. In addition, according to the present invention, the calculated inventory valuation unit price and inventory amount can be obtained as registered data at that time. In addition, according to the present invention, even before the inventory data for the previous month is finalized, the latest values and data at that time can be referenced to perform cost calculation as a preliminary value, which contributes to more real-time understanding of costs and profits. In addition, according to the present invention, although it was previously impossible to confirm the gross profit for the current month until the monthly closing, the gross profit for each transaction can be grasped at an early stage. In addition, according to the present invention, the cost can be forecasted at an early stage, so that sales and purchasing strategies can be reviewed at an early stage. Furthermore, according to the present invention, by including order data and purchase order data in the target data, it is possible to efficiently realize future cost predictions, i.e., cost simulations.

FIG. 1 is a diagram showing an example of a conventional cost accounting process. FIG. 2 is a block diagram showing an example of the configuration of a cost calculation device in this embodiment. FIG. 3 is a flowchart showing an example of the process of the cost calculation device in this embodiment. FIG. 4 is a diagram showing an example of a cost calculation process in this embodiment. FIG. 5 is a diagram showing an example of a cost calculation process in this 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]
First, an overview of the present invention will be described with reference to Fig. 1. Fig. 1 is a diagram showing an example of a conventional cost accounting process.

Previously, the actual cost of a product was calculated and managed based on inventory data, and the system accounting year and month was updated after the monthly closing process, and cost accounting processing was performed as a daily process. Also, previously, the inventory valuation unit price of a product was calculated by running the cost accounting process, which tallied and calculated the latest inventory receipt and payment data for the current month of the system accounting year and month, and the sales cost data of the sales data was updated based on the calculated inventory valuation unit price, allowing gross profit to be determined based on actual costs.

As such, traditionally, inventory valuation unit prices were calculated based on the confirmed inventory data from the previous month and the receipt and payment data for the current month, and so operationally, until monthly closing operations were completed, the system accounting year and month differed from the actual year and month, and so the cost for that period could not be calculated. As a result, the cost was different or could not be obtained, and so daily gross profit could not be confirmed. Furthermore, traditionally, if there was a large amount of backlog in the current month, the final inventory valuation unit price and inventory amount were not known until sales and purchases were confirmed, and so manual data processing was required to forecast the final amount.

For example, as shown in Figure 1, previously, monthly closing operations and closing processing for the current month were performed within five business days from the end of the month, and even if the actual year and month was January 2020 and the accounting year and month in the system was December 2019, and products scheduled to be purchased at the end of the month were often purchased across months (due to the influence of overseas transactions, etc.), the monthly closing operations for December 2019 had not been completed, so the inventory amount at the end of December 2019 had not been determined, and cost calculations for January 2020 that take into account the backlog of orders scheduled for January 2020 were not performed (black circles in the figure), so daily trading results and gross profits as management indicators could not be confirmed, and it was not possible to predict the outcome of transactions.

Therefore, in this embodiment, a system is provided that allows for timely understanding of costs and profits by performing cost calculations by referring to the latest data at that time, even before the previous month's inventory data is finalized.

2. Configuration
An example of the configuration of the cost calculation device 100 according to this embodiment will be described with reference to Fig. 2. Fig. 2 is a block diagram showing an example of the configuration of the cost calculation device 100 according to this embodiment.

As shown in FIG. 2, 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, 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 calculation 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 calculation 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 communicatively 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 other devices via the 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 records computer programs that work with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, 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, or an optical disk. The storage unit 106 includes a transaction database 106a.

The transaction database 106a stores transaction data. Here, the transaction data may include product order data, order data, planned purchase data, previous month inventory data, month-end inventory data, monthly inventory data, monthly inventory evaluation unit price data, and/or previous month inventory confirmation data. Here, the order data may be set with the accounting year and month, product name, order date, planned purchase date, order quantity, and/or order amount. The order data may be set with the accounting year and month, product name, order date, planned sales date, order quantity, and/or order amount. The monthly inventory data may be set with the accounting year and month, product name, previous month end inventory quantity, previous month end inventory amount, current month purchase quantity, current month purchase amount, current month expense amount, current month sales quantity, current month end inventory quantity, and/or current month end inventory amount. The monthly inventory evaluation unit price data may be set with the accounting year and month, product name, and/or inventory evaluation unit price.

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 touch panel), 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 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 performs overall control of the cost accounting 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 and concept, the control unit 102 includes an order acquisition unit 102a, an order acquisition unit 102b, a purchase schedule acquisition unit 102c, an inventory acquisition unit 102d, an inventory evaluation unit price calculation unit 102e, and a monthly inventory registration unit 102f.

The order acquisition unit 102a acquires order data for the product. Here, the order acquisition unit 102a may acquire order data that sets the number of orders for the product for the current month and the order amount for the current month. The order acquisition unit 102a may also register the order data in the transaction database 106a.

The order acquisition unit 102b acquires product order data. Here, the order acquisition unit 102b may acquire order data that sets the current month's order quantity and current month's order amount for the product. The order acquisition unit 102b may also register the order data in the transaction database 106a.

The purchase schedule acquisition unit 102c acquires product purchase schedule data. Here, the purchase schedule acquisition unit 102c may acquire purchase schedule data that sets the current month's purchase quantity of the product, the current month's purchase amount, and the current month's expenses amount based on the order data. In addition, the purchase schedule acquisition unit 102c may register the purchase schedule data in the transaction database 106a.

The inventory acquisition unit 102d acquires inventory data of the product. Here, the inventory acquisition unit 102d may acquire the previous month's inventory data in which the inventory quantity at the end of the previous month and the inventory amount at the end of the previous month are set before the completion of the monthly closing process. The inventory acquisition unit 102d may also acquire the end-of-month inventory data in which the inventory quantity at the end of the current month and the inventory amount at the end of the current month are set based on the previous month's inventory data, purchase schedule data, order data, and the inventory evaluation unit price flash value. The inventory acquisition unit 102d may also acquire the end-of-month inventory data in which the inventory quantity at the end of the current month and the inventory amount at the end of the current month are set as the inventory quantity at the end of the current month, and the product of the inventory evaluation unit price flash value and the inventory quantity at the end of the current month is set as the inventory amount at the end of the current month. In addition, when the monthly closing process is completed, the inventory acquisition unit 102d acquires previous month's inventory confirmation data that sets the previous month's end inventory confirmation quantity and previous month's end inventory confirmation amount of the product, and the inventory acquisition unit 102d may also register the inventory data, etc. in the transaction database 106a.

The inventory valuation unit price calculation unit 102e calculates the inventory valuation unit price prompt value of the product. Here, the inventory valuation unit price calculation unit 102e may calculate the inventory valuation unit price prompt value of the product based on the order data, the purchase schedule data, and the previous month's inventory data. The inventory valuation unit price calculation unit 102e may also calculate the quotient as the inventory valuation unit price prompt value when the sum of the inventory amount at the end of the previous month, the purchase amount for this month, the miscellaneous expenses amount for this month, and the order amount for this month is used as the dividend, and the sum of the inventory number at the end of the previous month, the purchase amount for this month, and the order number for this month is used as the divisor. The inventory valuation unit price calculation unit 102e may also calculate the quotient as the inventory valuation unit price when the sum of the confirmed inventory amount at the end of the previous month, the purchase amount for this month, and the miscellaneous expenses amount for this month is used as the dividend, and the sum of the confirmed inventory number at the end of the previous month and the purchase amount for this month is used as the divisor. In addition, the inventory valuation unit price calculation unit 102e may register the inventory valuation unit price flash value and/or the inventory valuation unit price in the transaction database 106a.

The monthly inventory registration unit 102f registers monthly inventory data of the product in the storage unit 106. Here, the monthly inventory registration unit 102f may obtain the current month's order quantity, which is the planned sales quantity of the product, as the current month's sales quantity, and may register monthly inventory data in which the inventory quantity at the end of the previous month, the inventory value at the end of the previous month, the current month's purchase quantity, the current month's purchase value, the current month's sales quantity, the current month's inventory quantity at the end of the current month, and/or the current month's inventory value are set in the transaction database 106a.

3. Specific Examples
A specific example of this embodiment will be described with reference to FIGS.

[Cost accounting process]
An example of the next month's cost calculation process in this embodiment will now be described with reference to Fig. 3. Fig. 3 is a flow chart showing an example of the process of the cost calculation device 100 in this embodiment.

As shown in FIG. 3, before the monthly closing process is completed, the order acquisition unit 102a acquires order data that sets the number of products ordered for the current month and the order amount for the current month, and registers the order data in the transaction database 106a (step SA-1).

Then, before the monthly closing process is completed, the order acquisition unit 102b acquires order data that sets the number of products ordered for the current month and the order amount for the current month, and registers the order data in the transaction database 106a (step SA-2).

Then, the purchase schedule acquisition unit 102c acquires purchase schedule data that sets the current month's purchase quantity of the product, the current month's purchase amount, and the current month's expenses amount based on the order data, and registers the purchase schedule data in the transaction database 106a (step SA-3).

Then, before the monthly closing process is completed, the inventory acquisition unit 102d acquires the previous month's inventory data, which includes the inventory quantity and inventory value of the product at the end of the previous month, as preliminary values, and registers the previous month's inventory data in the transaction database 106a (step SA-4).

Then, the inventory valuation unit price calculation unit 102e calculates the quotient by using the sum of the inventory amount at the end of the previous month, the purchase amount for this month, the expenses amount for this month, and the order amount for this month as the dividend and the sum of the inventory quantity at the end of the previous month, the purchase quantity for this month, and the order quantity for this month as the divisor as the preliminary inventory valuation unit price, and registers the preliminary inventory valuation unit price in the transaction database 106a (step SA-5).

Then, the inventory acquisition unit 102d sets the inventory quantity at the end of the current month for the product as the sum of the inventory quantity at the end of the previous month and the purchase quantity for the current month minus the number of orders for the product for the current month, acquires inventory data at the end of the current month in which the product of the inventory valuation unit price flash value and the inventory quantity at the end of the current month is set as the inventory amount at the end of the current month, and registers the inventory data at the end of the current month in the transaction database 106a (step SA-6).

Then, when the monthly closing process is completed, the inventory acquisition unit 102d acquires the previous month's inventory confirmation data, which sets the previous month's end inventory confirmation quantity and previous month's end inventory confirmation amount of the product, and registers the previous month's inventory confirmation data in the transaction database 106a (step SA-7).

Then, the inventory valuation unit price calculation unit 102e calculates the inventory valuation unit price by using the sum of the confirmed inventory amount at the end of the previous month, the purchase amount for the current month, and the expenses for the current month as the dividend and the sum of the confirmed inventory quantity at the end of the previous month and the purchase quantity for the current month as the divisor, and registers the inventory valuation unit price in the transaction database 106a (step SA-8), and ends the process.

Here, an example of the cost calculation process in this embodiment will be described with reference to Figures 4 and 5. Figures 4 and 5 are diagrams showing an example of the cost calculation process in this embodiment.

As shown in FIG. 4, in this embodiment, in a company that performs monthly closing processing for the previous month within five business days from the end of the month, in early January 2020 (before the completion of monthly closing processing for December 2019), the calculation is performed as follows: "Inventory valuation unit price = (last month end inventory confirmed amount + current month purchase amount + current month's overhead amount) ÷ (last month end inventory confirmed number + current month purchase number)", "last month end inventory number = last month end inventory number + current month purchase number - current month sales number", and "last month end inventory amount = inventory valuation unit price x current month end inventory number", thereby performing cost calculation processing at the end of the current month (December 2019) in the accounting system. Here, as shown in FIG. 4, in this embodiment, the current month purchase number, current month purchase amount, current month overhead amount, and current month sales number may be reflected in the monthly inventory table each time each input process (purchase input, purchase overhead input, sales input, etc.) is performed.

Furthermore, as shown in FIG. 5, in this embodiment, at the beginning of January 2020 (before the monthly closing process for December 2019 is completed), the accounting system obtains the end-of-month inventory quantity and end-of-month inventory amount for the current month (December 2019) as preliminary values, and these are registered in the monthly inventory table as preliminary values for the end-of-month inventory quantity and end-of-month inventory amount for January 2020. As shown in FIG. 5, in this embodiment, the order quantity and order amount for this month that are scheduled to be purchased in January 2020 are obtained from the order table, and the calculation is "Inventory valuation unit price preliminary value = (inventory amount at the end of the previous month + purchase amount for this month + expenses for this month + order amount for this month) ÷ (inventory quantity at the end of the previous month + purchase quantity for this month + order quantity for this month)". The order quantity for this month that is scheduled to be sold in January 2020 is obtained from the order table, and the calculation is "inventory quantity at the end of this month = inventory quantity at the end of the previous month + purchase quantity for this month - sales quantity for this month". The inventory quantity and inventory amount at the end of this month are reflected as preliminary values in the monthly inventory table. In this way, in this embodiment, the data (order amount and order quantity for this month) included in the actual year and month (January 2020) of the planned purchase date in the order table may be included in the calculation of the inventory valuation unit price preliminary value.

In this embodiment, the monthly closing process is completed on January 8, 2020, and the accounting system year and month (accounting year and month) becomes the actual year and month, January 2020, and the monthly inventory data for the previous month (December 2019) is finalized. Therefore, cost calculation processing is performed as needed using the finalized inventory amount and finalized inventory quantity for the product at the end of the previous month.

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 parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the cost accounting 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 accounting device 100, particularly the processing functions performed by the control unit 102, 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 processes described in this embodiment, and is mechanically read by the cost accounting device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). 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 accounting 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, and may also 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 this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit 106 are storage devices such as memory devices such as RAM and ROM, 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 website provision.

The cost accounting 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 any peripheral device is connected. The cost accounting 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.

This invention is useful in industries such as trading companies, where it is necessary to know the gross profit of each transaction early on.

REFERENCE SIGNS LIST 100 Cost calculation device 102 Control unit 102a Order acquisition unit 102b Order acquisition unit 102c Purchase schedule acquisition unit 102d Inventory acquisition unit 102e Inventory evaluation unit price calculation unit 102f Monthly inventory registration unit 104 Communication interface unit 106 Storage unit 106a Transaction database 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (8)

A cost accounting device having a storage unit and a control unit, in which a monthly closing process for a previous month is performed in a current month, and cost accounting for the current month is performed before the monthly closing process is completed,
The control unit is
an order acquisition means for acquiring order data that sets the number of products to be ordered in the current month and the order amount in the current month;
a purchase schedule acquisition means for acquiring purchase schedule data in which the purchase quantity and purchase amount of the product for the current month are set based on the order data;
an inventory acquisition means for acquiring, before the completion of the monthly closing process, previous month inventory data in which the inventory quantity and the inventory amount at the end of the previous month of the product are set;
an inventory evaluation unit price calculation means for calculating a quick inventory evaluation unit price value of the commodity based on the order data, the purchase schedule data, and the previous month's inventory data;
A cost accounting device comprising: The inventory evaluation unit price calculation means
2. The cost calculation device according to claim 1, wherein the sum of the inventory amount at the end of the previous month, the purchase amount for the current month, and the order amount for the current month is used as the dividend, and the sum of the inventory quantity at the end of the previous month, the purchase quantity for the current month, and the order quantity for the current month is used as the divisor, and the quotient is calculated as the preliminary inventory valuation unit price value. The control unit is
an order acquisition means for acquiring order data that sets the number of orders received for the product in the current month and the order amount for the product in the current month;
Further comprising:
The inventory acquisition means includes:
The cost calculation device according to claim 1 or 2, further comprising: acquiring end-of-month inventory data, which sets the inventory quantity at the end of the month and the inventory amount at the end of the month, based on the previous month's inventory data, the purchase plan data, the order data, and the inventory valuation unit price flash report value. The inventory acquisition means includes:
The cost calculation device according to claim 3, characterized in that the end-of-month inventory data is acquired by setting the end-of-month inventory quantity as the sum of the inventory quantity at the end of the previous month and the purchase quantity for the current month minus the order quantity for the current month, and by setting the product of the inventory valuation unit price flash report value and the inventory quantity at the end of the current month as the inventory amount at the end of the current month. The control unit is
a monthly inventory registration means for registering in the storage unit monthly inventory data including the number of orders received for the current month, which is to be sold, as the number of sales for the current month, and the number of stocks at the end of the previous month, the amount of stock at the end of the previous month, the number of purchases for the current month, the amount of purchases for the current month, the number of sales for the current month, the number of stocks at the end of the current month, and the amount of stock at the end of the current month;
5. The cost calculation device according to claim 4, further comprising: The inventory acquisition means includes:
Furthermore, when the monthly closing process is completed, the previous month's inventory confirmation data is obtained, which sets the previous month's end inventory confirmation quantity and the previous month's end inventory confirmation amount,
The inventory evaluation unit price calculation means
3. The cost calculation device according to claim 1, wherein the sum of the inventory final amount at the end of the previous month and the purchase amount for the current month is used as the dividend and the sum of the inventory final amount at the end of the previous month and the purchase amount for the current month is used as the divisor, and the quotient is calculated as the inventory valuation unit price. A cost calculation method to be executed by a cost calculation device having a storage unit and a control unit, in which, when a monthly closing process for a previous month is performed in a current month, and the cost calculation for the current month is performed before the completion of the monthly closing process,
Executed by the control unit,
an order acquisition step for acquiring order data that sets the number of products ordered in the current month and the order amount in the current month;
a purchase schedule acquisition step of acquiring purchase schedule data in which a purchase quantity and a purchase amount of the product for the current month are set based on the order data;
an inventory acquisition step of acquiring, before the completion of the monthly closing process, inventory data for the previous month in which the inventory quantity and the inventory amount at the end of the previous month of the product are set;
an inventory valuation unit price calculation step of calculating a quick inventory valuation unit price value of the commodity based on the order data, the purchase schedule data, and the previous month's inventory data;
A cost calculation method comprising: A cost calculation program to be executed by a cost calculation device having a storage unit and a control unit, in which when monthly closing for a previous month is performed in a current month and the cost calculation for the current month is performed before the completion of the monthly closing process,
In the control unit,
an order acquisition step for acquiring order data that sets the number of products ordered in the current month and the order amount in the current month;
a purchase schedule acquisition step of acquiring purchase schedule data in which a purchase quantity and a purchase amount of the product for the current month are set based on the order data;
an inventory acquisition step of acquiring, before the completion of the monthly closing process, inventory data for the previous month in which the inventory quantity and the inventory amount at the end of the previous month of the product are set;
an inventory valuation unit price calculation step of calculating a quick inventory valuation unit price value of the commodity based on the order data, the purchase schedule data, and the previous month's inventory data;
A cost accounting program for executing the above.

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