JP7634029B2 - Cost management device, manufacturing support system, cost management method, and cost management program - Google Patents

Description

The present invention relates to a cost management device, a manufacturing support system, a cost management method, and a cost management program.

Conventionally, there is a cost management device that includes an estimated cost calculation unit that calculates an estimated cost, which is the estimated cost for a sheet metal processing process, an actual cost calculation unit that calculates an actual cost, which is the cost actually incurred for the process, and a profit calculation unit that calculates the difference between the estimated cost and the actual cost as profit (Patent Document 1, etc.). The estimated cost is calculated by multiplying the estimated processing time, which is the processing time estimated for the process related to the process information, by the cost required per hour for the process related to the process information. Also, the actual cost is calculated by multiplying the actual processing time, which is the processing time actually required for the process related to the process information, by the cost required per hour for the process related to the process information.

JP 2021-22329 A

However, conventional cost management devices simply calculate the estimated cost, the actual cost, and the difference between the estimated cost and the actual cost. The user is responsible for determining the appropriateness of the estimated cost and revising the actual cost. This not only places a heavy burden on the user, but also requires extensive knowledge of accounting and manufacturing, as well as data processing skills, in order to perform appropriate cost management.

One aspect of the present invention is a cost management device, a manufacturing support system, a cost management method, and a cost management program that can perform appropriate cost management while reducing the burden on users.

A cost management device according to one aspect of the present invention includes a display unit and a control unit, and the control unit is configured to execute an actual time acquisition process for acquiring an actual time required for manufacturing a product including one or more parts, an actual reflected cost calculation process for calculating an actual reflected cost of the product using the actual time, an actual reflected cost determination process for determining whether the actual reflected cost is within a predetermined first tolerance range, a cost to be confirmed extraction process for extracting the actual reflected cost as a cost to be confirmed if it is determined that the actual reflected cost is outside the first tolerance range, and a cost to be confirmed display process for displaying the extracted cost to be confirmed on the display unit.

A manufacturing support system according to one aspect of the present invention includes a cost management device including a display unit and a control unit, and a processing machine. The control unit of the cost management device is configured to execute an actual time acquisition process for acquiring an actual time required for manufacturing a product including one or more parts, an actual reflected cost calculation process for calculating an actual reflected cost of the product using the actual time, an actual reflected cost determination process for determining whether the actual reflected cost is within a predetermined first tolerance range, a cost to be confirmed extraction process for extracting the actual reflected cost as a cost to be confirmed if it is determined that the actual reflected cost is outside the first tolerance range, and a cost to be confirmed display process for displaying the extracted cost to be confirmed on the display unit. The processing machine is configured to record the actual time and to transmit the recorded actual time to the cost management device.

A manufacturing support system according to one aspect of the present invention includes a cost management device including a display unit and a control unit, and a performance registration terminal. The control unit of the cost management device is configured to execute a performance time acquisition process for acquiring a performance time required for manufacturing a product including one or more parts, a performance reflected cost calculation process for calculating a performance reflected cost of the product using the performance time, a performance reflected cost determination process for determining whether the performance reflected cost is within a predetermined first tolerance range, a cost to be confirmed extraction process for extracting the performance reflected cost as a cost to be confirmed if it is determined that the performance reflected cost is outside the first tolerance range, and a cost to be confirmed display process for displaying the extracted cost to be confirmed on the display unit. The performance registration terminal is configured to record the performance time and to transmit the recorded performance time to the cost management device.

A cost management method according to one aspect of the present invention includes an actual time acquisition step in which a cost management device acquires actual time required for manufacturing a product including one or more parts; an actual cost reflected in calculation step in which the cost management device calculates an actual cost reflected in the product using the actual time; an actual cost reflected in determination step in which the cost management device determines whether the actual cost reflected in the cost is within a predetermined first tolerance range; a cost to be confirmed extraction step in which the cost management device extracts the actual cost reflected in the cost reflected in the product as a cost to be confirmed if the actual cost reflected in the cost reflected in the product is outside the first tolerance range; and a cost to be confirmed display step in which the extracted cost to be confirmed is displayed on a display unit of the cost management device.

A cost management program according to one embodiment of the present invention causes a cost management device to execute an actual time acquisition process that acquires the actual time required to manufacture a product including one or more parts, an actual reflected cost calculation process that calculates the actual reflected cost of the product using the actual time, an actual reflected cost determination process that determines whether the actual reflected cost is within a predetermined first tolerance range, a cost to be confirmed extraction process that extracts the actual reflected cost as a cost to be confirmed if the actual reflected cost is outside the first tolerance range, and a cost to be confirmed display process that displays the extracted cost to be confirmed on a display unit.

According to the cost management device, manufacturing support system, cost management method, and cost management program of one embodiment of the present invention, only the actual reflected costs that require confirmation are automatically extracted and presented to the user through the confirmation cost extraction process and confirmation cost display process, thereby enabling appropriate cost management while reducing the burden on the user.

The cost management device, manufacturing support system, cost management method, and cost management program according to one aspect of the present invention enable appropriate cost management while reducing the burden on the user.

FIG. 1 is a schematic diagram showing a manufacturing support system according to an embodiment of the present invention. FIG. 2 is a functional block diagram showing the cost management device of this embodiment. FIG. 3 is a flowchart showing an example of processing executed by the control unit of the cost management device of this embodiment. FIG. 4 is a diagram showing an example of production arrangement information according to the present embodiment. FIG. 5 is a diagram showing an example of a process unit cost according to the present embodiment. FIG. 6 is a diagram showing an example of the standard cost according to the present embodiment. FIG. 7 is a diagram showing an example of machining results according to this embodiment. FIG. 8 is a diagram showing an example of the hour rate according to the present embodiment. FIG. 9 is a schematic diagram showing an example of calculation of the actual result reflected cost in this embodiment. FIG. 10 is a schematic diagram showing an example of extraction of the to-be-confirmed costs in this embodiment. FIG. 11 is a diagram showing an example of the cost analysis according to the present embodiment. FIG. 12 is a diagram showing an example of cost fluctuation tracking in this embodiment. FIG. 13 is a diagram showing an example of a cost management screen according to the present embodiment. FIG. 14 is a flowchart showing an example of a cost management method according to this embodiment.

The best mode for carrying out the present invention will be described below with reference to the drawings. Note that the following embodiments do not limit the inventions according to the claims, and not all of the combinations of features described in the embodiments are necessarily essential to the solution of the invention.

[Overall configuration of the manufacturing support system according to this embodiment]
FIG. 1 is a schematic diagram showing a manufacturing support system according to an embodiment of the present invention.
First, a manufacturing support system 1 according to an embodiment of the present invention will be outlined with reference to Fig. 1. The manufacturing support system 1 according to this embodiment is a manufacturing support system that manages the cost of a product including one or more parts. As shown in Fig. 1, the manufacturing support system 1 generally includes a cost management device 100. The manufacturing support system 1 also includes a production management device 10, a processing machine 70, and a performance registration terminal 200. These devices are connected to each other so that they can communicate with each other.

In this embodiment, a product is an item that has gone through all manufacturing processes in a factory and is ready to be delivered to a business partner, and includes one or more parts.

The manufacturing process of a product includes, for example, a blanking process in which a single metal plate of a fixed length (hereinafter, referred to as a sheet in this embodiment) is blanked into any shape, a sorting process in which the work-in-progress on the sheet is sorted after the blanking process, a secondary process, an assembly process, an inspection process, and other processes until the product is completed. The secondary process includes, for example, bending, painting, and deburring. The assembly process includes welding, screwing, etc.

The production management device 10, the processing machine 70, the cost management device 100, and the performance registration terminal 200 are connected to each other so that they can communicate with each other via a private network such as a local network or an intranet. When connected by wireless communication, the manufacturing support system 1 may further include one or more access points AP.

The production management device 10 includes a production management section (not shown) and a standard cost calculation section (not shown). The production management section manages order information, product information, manufacturing process information for products and parts, and progress information for each manufacturing process. The production management section also arranges for the production of products. Furthermore, the production management section issues serial numbers to the ordered products and the parts that make up the products. Furthermore, when arranging the production of a product, the production management section creates production arrangement information 12 for that product. The production management section transmits the created production arrangement information 12 to the processing machine 70 and the performance registration terminal 200.

Fig. 4 is a diagram showing an example of production arrangement information in this embodiment. As shown in Fig. 4, the production arrangement information 12 includes product information and parts information. The production arrangement information 12 also includes business partner and parts data, etc. The product information includes, for example, the product name, production lead time of the product, planned date of processing of the product, manufacturing process information of the product, quantity of the product (arranged number), serial number of the product, information on materials, etc. The parts information includes, for example, the part name, production lead time of the part, planned date of processing of the part, manufacturing process information of the part, quantity of the part (arranged number), serial number of the part (part number), information on materials, etc.

Part data is design data (drawing data) that indicates the shape of the part, for example, CAD (computer-aided design) data for the part. Manufacturing process information is information that indicates the series of manufacturing processes until the product is completed. Information about materials is, for example, the type of material, plate thickness, etc.

Fig. 5 is a diagram showing an example of a process unit price in this embodiment. Fig. 6 is a diagram showing an example of a standard cost in this embodiment.
The standard cost calculation unit estimates the man-hours required for manufacturing based on the production arrangement information 12, and multiplies the estimated man-hours (in this embodiment, the expected man-hours) by the standard value of the process unit cost 14 to calculate the standard cost 16. The standard cost calculation unit transmits the calculated standard cost 16 to the cost management device 100. In this embodiment, the man-hours are the time (minutes) required for producing (processing) products and parts.

Here, an example of calculation of the standard cost 16 by the standard cost calculation unit is shown. For example, as shown in FIG. 5, a standard value of the process unit cost 14 is set for each manufacturing process. The standard value of the process unit cost 14 for the blanking process is 100 yen/min, the standard value of the process unit cost 14 for the bending process is 200 yen, and the standard value of the process unit cost 14 for the welding process is 300 yen.

FIG. 6 is a diagram showing an example of the standard cost according to the present embodiment.
As shown in Fig. 6, the standard cost calculation unit multiplies the standard value of the process unit price 14 of each manufacturing process by the expected man-hours of each part to calculate the standard cost 16. For example, the standard cost 16 of the blanking process per part A (part number "A001") included in the production arrangement information 12 shown in Fig. 4 is 100 yen. The standard cost 16 of the bending process per part A is 600 yen. Furthermore, the standard cost 16 of the welding process per part B (part number "B001") is 1500 yen.

FIG. 2 is a functional block diagram showing the cost management device of this embodiment.
The cost management device 100 is an electronic computer such as a desktop personal computer, a laptop computer, or a tablet terminal, and includes an input unit 110, a display unit 120, a control unit 130, and a memory unit 140, as shown in FIG. 2.

The input unit 110 is composed of input devices such as a keyboard, mouse, touchpad, joystick, etc., and by operating the input unit 110, in addition to the information input function normally required in the cost management device 100, it is possible to perform operations such as setting the first allowable range of the actual results reflected cost 146 described below and creating analysis conditions (conditional expressions) for the cost analysis described below. With such a configuration, the cost management device 100 can manually change the first allowable range of the actual results reflected cost 146 to any range via the input unit 110.

The display unit 120 has a display as a display device, and in addition to the screen display function normally required in the cost management device 100, displays, for example, a cost management screen 122. The display unit 120 may also be configured as a touch panel having the functions of the input unit 110. When the display unit 120 is configured as a touch panel, the user can input various information, such as the setting of the first allowable range of the actual reflected cost 146, to the cost management device 100 by operating the display unit 120.

The configurations of the input unit 110 and the display unit 120 are not limited to those described above, and any configuration having equivalent functions (e.g., a display means or input means that can be used remotely) can be used in place of the input unit 110 and the display unit 120, and is not limited to this.

FIG. 13 is a diagram showing an example of a cost management screen according to the present embodiment.
13, the cost management screen 122 includes an extraction result display area 122a that displays confirmation-required costs CC extracted by a confirmation-required cost extraction process (described later) of the control unit 130. The cost management screen 122 also includes a cost analysis display area 122b that displays the results of an analysis of information about the cost of products by a cost analysis unit 135 (described later) of the control unit 130. The cost management screen 122 also includes a cost list display area 122c that displays a list of actual product reflected costs 146 that are tracked and sequentially stored by a cost fluctuation tracking unit 136 (described later) of the control unit 130.

In this embodiment, the display unit 120 may be configured to be able to simultaneously display the extraction result display area 122a, the cost analysis display area 122b, and the cost list display area 122c on one screen, as shown in FIG. 13, or each display area may be displayed on a separate screen. When configured to be able to simultaneously display the extraction result display area 122a, the cost analysis display area 122b, and the cost list display area 122c on one screen, this has the advantage that information can be viewed on one cost management screen 122, eliminating the need to switch screens and reducing the burden on the user.

The control unit 130 is configured, for example, by an integrated processing device having a CPU (Central Processing Unit) and a GPU (Graphics Processing Unit). As shown in FIG. 2, the control unit 130 includes a processing performance acquisition unit 131, an hourly rate acquisition unit 132, a cost calculation unit 133, a cost extraction unit 134, a cost analysis unit 135, and a cost fluctuation tracking unit 136.

Fig. 3 is a flowchart showing an example of a process executed by the control unit of the cost management device of the present embodiment Fig. 7 is a diagram showing an example of a processing record of the present embodiment.
As shown in Fig. 3, the processing result acquisition unit 131 is configured to be able to execute an actual time acquisition process (S1 in Fig. 3) for acquiring an actual time AT taken to manufacture a product. Specifically, as shown in Fig. 7, the processing result acquisition unit 131 acquires a processing result MP, which will be described later, from the processing machine 70 and the result registration terminal 200. The processing result MP includes the actual time AT. In the actual time acquisition process, the processing result acquisition unit 131 acquires an actual time AT for each individual manufacturing process in a series of manufacturing processes for the product.

Furthermore, the processing performance acquisition unit 131 stores the acquired performance time AT in the performance time storage unit 141 (described later) of the memory unit 140, and updates a histogram that aggregates all of the product's past performance times AT. This configuration has the advantage of being able to represent all of the product's past performance times AT while suppressing the data capacity of the performance time storage unit 141.

As shown in FIG. 3, the hourly rate acquisition unit 132 is configured to be able to execute an hourly rate acquisition process (S2 in FIG. 3) that acquires hourly rates 144 of equipment and workers involved in the production of the product. Specifically, the hourly rate acquisition unit 132 acquires hourly rates 144 of equipment and workers involved in the production of the product from an hourly rate storage unit 143 (described later) in the memory unit 140. In this embodiment, the hourly rate 144 means the cost per hour. Also, in this embodiment, the hourly rate 144 is the cost per minute, but is not limited to this and may be the cost per hour.

FIG. 8 is a diagram showing an example of the hour rate according to the present embodiment.
The hourly rate 144 (equipment cost) of the equipment involved in the manufacture of the processing machine 70 and the like is determined, for example, in consideration of the depreciation cost of the equipment, the cost of consumables, the cost of electricity, the cost of fuel, and the like. The hourly rate 144 (labor cost) of the worker is determined in consideration of the salary of the worker, and the like. In this embodiment, the hourly rate 144 of the equipment is set to a standard value common to a plurality of pieces of equipment, as shown in FIG. 8 . The hourly rate 144 of the equipment is configured so that a different value can be set for each piece of equipment. Furthermore, the hourly rate 144 of the worker is set to a standard value common to a plurality of workers. Furthermore, the hourly rate 144 of the worker is configured so that a different value can be set for each worker.

In this embodiment, the hourly rate acquisition unit 132 acquires, in principle, the hourly rate 144 of the equipment and the hourly rate 144 of the worker, but is not limited to this. When using equipment that does not involve a worker, the hourly rate acquisition unit 132 may acquire only the hourly rate 144 of that equipment.

For example, as shown in FIG. 8, the standard hourly rate 144 of the equipment is 100 yen/min, and the individually set hourly rates 144 of equipment L and equipment M are 80 yen/min and 150 yen/min, respectively. The standard hourly rate 144 of the worker is 150 yen/min, and the individually set hourly rates 144 of worker X and worker Y are 200 yen/min and 120 yen/min, respectively.

FIG. 9 is a schematic diagram showing an example of calculation of the actual result reflected cost in this embodiment.
The cost calculation unit 133 is configured to be capable of executing an actual performance reflected cost calculation process (S4 in FIG. 3) for calculating an actual performance reflected cost 146 of a product using the actual performance time AT, as shown in FIG. 3. In this embodiment, the "actual performance reflected cost" means a cost taking into consideration the processing actual performance MP of the product.

Specifically, as shown in FIG. 9, the cost calculation unit 133 calculates the actual reflected cost 146 based on the actual time AT acquired by the processing result acquisition unit 131 and the hour rate 144 acquired by the hour rate acquisition unit 132. In addition, the cost calculation unit 133 stores the calculated actual reflected cost 146 in the actual reflected original price storage unit 145 of the memory unit 140, which will be described later.

Furthermore, in the actual result reflected cost calculation process, the cost calculation unit 133 calculates the actual result reflected cost 146 for each individual manufacturing process of the series of manufacturing processes for the product. For example, in the case of product A included in the production arrangement information 12 shown in FIG. 4, product A is composed of part A. Therefore, the cost calculation unit 133 calculates the actual result reflected cost 146 of the blanking process and the actual result reflected cost 146 of the bending process of part A, and calculates the actual result reflected cost 146 of product A by adding the actual result reflected cost 146 of the blanking process and the actual result reflected cost 146 of the bending process.

As shown in FIG. 7 and FIG. 9, the total performance time AT of equipment N for the bending process of part A is 270 minutes. The hour rate 144 of equipment N is not set individually and is a standard 100 yen/min. Therefore, the actual reflected cost 146 of equipment N is 27,000 yen, which is the sum of the actual time AT of equipment N multiplied by the hour rate 144 of equipment N. Furthermore, the total performance time AT of worker X for the bending process of part A is 270 minutes, and the hour rate 144 of worker X is 200 yen/min as described above. Therefore, the actual reflected cost 146 of worker X is 54,000 yen. Furthermore, the total performance time AT of worker Y is 180 minutes, and the hour rate 144 of worker Y is 120 yen/min as described above. Therefore, the actual reflected cost 146 of worker Y is 21,600 yen.

Therefore, the reflected cost 146 for the processing performance MP of the bending process of part A shown in FIG. 7 is 102,600 yen, which is the sum of the reflected cost 146 of equipment N, the reflected cost 146 of worker X, and the reflected cost 146 of worker Y. In addition, since the production volume of part A is 100 pieces, the reflected cost 146 of each part A in the bending process is 1,026 yen. The cost calculation unit 133 also calculates the reflected cost in the blank process in the same manner. For example, the reflected cost 146 in the blank process is 120 yen. In this case, the reflected cost per part A is 1,146 yen, which is the sum of the reflected cost 146 of the blank process and the reflected cost 146 of the bending process. And because product A is made up of one part A, the actual reflected cost 146 per unit of product A is 1,146 yen.

As shown in FIG. 3, the cost calculation unit 133 is further configured to be able to execute an actual time determination process (S3 in FIG. 3) for determining whether the actual time AT acquired by the processing result acquisition unit 131 is within a predetermined second tolerance range, and is configured not to execute the above-mentioned actual performance reflected cost calculation process if it is determined that the actual performance time AT is outside the second tolerance range. In other words, in this embodiment, the cost calculation unit 133 is configured to execute the actual performance reflected cost calculation process only if it is determined that the actual performance time AT acquired by the processing result acquisition unit 131 is within the second tolerance range.

Furthermore, the cost calculation unit 133 is configured to calculate an average value of the actual time AT for each part and each manufacturing process, and to successively update and accumulate the calculated average value in order to use it as an operand of the analysis condition described later or as feedback to the production management device 10. And, when the cost calculation unit 133 determines that the actual time AT is outside the second allowable range, it is configured to exclude the actual time AT from the data when calculating and updating the average value of the actual time AT.

The cost calculation unit 133 is configured to determine the second acceptable range of the actual time AT based on a histogram of the past actual time AT of the product. Specifically, the cost calculation unit 133 calculates a normal distribution of the past actual time AT, and determines the interval of ±3σ from the average value of the calculated normal distribution of the actual time AT as the second acceptable range of the actual time AT.

As shown in FIG. 3, the cost to be confirmed extraction unit 134 is configured to execute a cost to be confirmed determination process (S5 in FIG. 3) for determining whether the actual reflected cost 146 is within a predetermined first tolerance range, a cost to be confirmed extraction process (S6 in FIG. 3) for extracting the actual reflected cost 146 as a cost to be confirmed CC if it is determined that the actual reflected cost 146 is outside the first tolerance range, and a cost to be confirmed display process (S7 in FIG. 3) for displaying the extracted cost to be confirmed CC on the display unit 120.

If the cost to be confirmed extraction unit 134 determines that the actual reflected cost 146 is within the first allowable range, it does not extract the actual reflected cost 146 as a cost to be confirmed CC.

FIG. 10 is a schematic diagram showing an example of extraction of the to-be-confirmed costs in this embodiment.
The cost to be confirmed extraction unit 134 also determines a first allowable range of the reflected actual cost 146 based on the past reflected actual cost 146 of the product. The first allowable range of the reflected actual cost 146 is, for example, a range of ±30% of the previous reflected actual cost 146 of the product, as shown in FIG. 10. If the previous reflected actual cost 146 of product A is 750 yen, the first allowable range of the reflected actual cost 146 of product A is 525 yen or more and 975 yen or less. If the previous reflected actual cost 146 of product B is 1,200 yen, the first allowable range of the reflected actual cost 146 of product B is 840 yen or more and 1,560 yen or less.

The product's past actual reflected cost 146 is not limited to the previous actual reflected cost 146. The product's past actual reflected cost 146 may be, for example, the actual reflected cost 146 from two times ago, or may be the average value of multiple past actual reflected costs 146. Furthermore, the first allowable range of the actual reflected cost 146 may be different between the range from the product's past actual reflected cost 146 to the upper limit and the range from the product's past actual reflected cost 146 to the lower limit. For example, the first allowable range of the actual reflected cost 146 may be -20% to +30% of the product's past actual reflected cost 146, or may be -15% to +5%.

Furthermore, in this embodiment, the first allowable range of the actual performance reflected cost 146 is configured to be manually changeable by the user to any range via the input unit 110. Also, the actual performance reflected cost 146 of the comparison target used as the product's past actual performance reflected cost 146 is also configured to be manually changeable by the user to any range via the input unit 110.

As shown in FIG. 10, the current actual reflected cost 146 of product A is 1,146 yen, which is outside the first allowable range of the actual reflected cost 146 (525 yen or more and 975 yen or less). Therefore, in the cost to be confirmed extraction process, the cost to be confirmed extraction unit 134 extracts the actual reflected cost 146 of product A as the cost to be confirmed CC. On the other hand, the current actual reflected cost 146 of product B is 1,000 yen, which is within the first allowable range of the actual reflected cost 146 (840 yen or more and 1,560 yen or less). Therefore, in the cost to be confirmed extraction process, the cost to be confirmed extraction unit 134 does not extract the actual reflected cost 146 of product B.

In the confirmation-required cost display process, the confirmation-required cost extraction unit 134 displays the extracted confirmation-required cost CC in the extraction result display area 122a of the cost management screen 122 displayed on the display unit 120, as shown in FIG. 13. In the example shown in FIG. 10, the confirmation-required cost extraction unit 134 displays the actual reflected cost 146 of product A as the confirmation-required cost CC in the extraction result display area 122a of the cost management screen 122.

FIG. 11 is a diagram showing an example of the cost analysis according to the present embodiment.
The cost analysis unit 135 is configured to be able to analyze information relating to the cost of a product based on an analysis condition that combines a plurality of operands. Specifically, as shown in Fig. 11, a user can create an arbitrary analysis condition (conditional expression) by selecting and combining operand candidates, numbers, and operators via the input unit 110. The cost analysis unit 135 analyzes information relating to the cost of a product based on the analysis condition created by the user.

As shown in FIG. 11, the operand candidates include the product's standard cost 16 and the product's actual cost reflected 146. In addition to the latest standard cost 16, the operand candidates may also include the previous standard cost 16 and the standard cost 16 before the previous one. In this embodiment, the cost analysis unit 135 is configured to obtain the standard cost 16 required for analysis from the production management device 10.

The operand candidates may include the previous actual reflected cost 146 and the actual reflected cost 146 before last, in addition to the latest actual reflected cost 146. Furthermore, the operand candidates may include the actual reflected cost 146 for each individual manufacturing process, in addition to the actual reflected cost 146 that is the sum of the actual reflected costs 146 of a series of manufacturing processes. Furthermore, the operand candidates may include the average value of multiple past actual reflected costs 146.

The information on the cost of a product is, for example, the accuracy of the standard cost 16, the improvement activity evaluation value in a certain manufacturing process, etc. In the example shown in FIG. 11, the condition formula "(("standard cost" - "actual reflected cost") / "standard cost") x 100" is created as the analysis condition for analyzing the accuracy of the standard cost 16. Also, for example, the improvement activity evaluation value in the bending process is expressed as ""actual reflected cost of bending process (previous)" - "actual reflected cost of bending process (present)". The cost analysis unit 135 displays the analysis results in the cost analysis display area 122b of the cost management screen 122 displayed on the display unit 120.

FIG. 12 is a diagram showing an example of cost fluctuation tracking in this embodiment.
The cost fluctuation tracking unit 136 is configured to be able to sequentially store the actual performance reflected costs 146 of the products. Specifically, as shown in Fig. 12, the user is configured to be able to select a product for which the user wishes to track the fluctuation of the actual performance reflected costs 146 via the input unit 110. The cost fluctuation tracking unit 136 sequentially stores the actual performance reflected costs 146 of the products selected by the user, and tracks the fluctuation of the actual performance reflected costs 146.

The cost fluctuation tracking unit 136 is also configured to display a list of the stored actual reflected costs 146 on the display unit 120. Specifically, the cost fluctuation tracking unit 136 displays the list of the stored actual reflected costs 146 in the cost list display area 122c of the cost management screen 122 displayed on the display unit 120. The products to be tracked can be grouped into a tracking group that groups together multiple products to be tracked, and the cost fluctuation tracking unit 136 displays the tracking results for each registered tracking group.

The tracking of the fluctuations in the actual reflected cost 146 may be terminated, for example, by the user manually deleting the product to be tracked, or the tracking period may be set in advance.

In addition to the product selected by the user, the cost fluctuation tracking unit 136 may automatically add, for example, a product related to the actual reflected cost 146 extracted as a cost to be confirmed by the cost to be confirmed extraction unit 134 as a tracking target, and track the fluctuation of the actual reflected cost 146 of that product.

The memory unit 140 has a storage medium such as a hard disk drive (HDD) or a solid state drive (SSD), and stores various data in a readable and writable manner. As shown in FIG. 2, the memory unit 140 includes a performance time storage unit 141, an hour rate storage unit 143, and a performance reflected original price storage unit 145. The memory unit 140 also stores a cost management program 147. Furthermore, the memory unit 140 stores programs necessary for controlling each unit of the cost management device 100.

The performance time storage unit 141 stores the performance time AT acquired by the processing performance acquisition unit 131. The hour rate storage unit 143 stores the hour rate 144 of the equipment used in each manufacturing process. The hour rate storage unit 143 also stores the hour rate 144 of the worker in charge of each manufacturing process. The performance reflected original price storage unit 145 stores the performance reflected cost 146 calculated by the cost calculation unit 133 of the control unit 130.

The cost management program 147 causes the cost management device 100 to execute an actual time acquisition process that acquires the actual time AT required to manufacture a product that includes one or more parts, an actual reflected cost calculation process that calculates the actual reflected cost 146 of the product using the actual time AT, an actual reflected cost determination process that determines whether the actual reflected cost 146 is within a predetermined first tolerance range, a cost to be confirmed extraction process that extracts the actual reflected cost 146 as a cost to be confirmed CC if the actual reflected cost 146 is outside the first tolerance range, and a cost to be confirmed display process that displays the extracted cost to be confirmed CC on the display unit 120.

The processing machine 70 is, for example, a CNC (Computer Numerical Control) machine tool, such as a blanking machine 70a that processes sheets, or a secondary processing machine 70b that processes individual work-in-progress after blanking. The blanking machine 70a is, for example, a laser processing machine, a turret punch press, a shearing machine, a plasma processing machine, a water jet processing machine, etc. The secondary processing machine 70b is, for example, a bending machine such as a press brake, a panel bender, or a bending robot, an NC milling machine, an NC lathe, a machining center, a welding robot, etc. The processing machine 70 is configured to be able to communicate with the production management device 10 and the cost management device 100.

The processing machine 70 is configured to be able to record the actual time AT, and is configured to transmit the recorded actual time AT to the cost management device 100. Specifically, the processing machine 70 transmits the processing results MP to the cost management device 100 when processing starts, when processing is interrupted, and when processing is completed. The processing results MP includes information such as the time and actual time AT corresponding to the start, interruption, and completion of processing for each sheet, and the number of parts produced.

The performance registration terminal 200 is an electronic computer such as a desktop computer, a notebook computer, or a tablet terminal, and is connected to the production management device 10, the cost management device 100, etc. via a network. The performance registration terminal 200 has an input unit (not shown) and a display unit (not shown). The display unit of the performance registration terminal 200 is configured to be able to display a performance input screen. It is preferable that one performance registration terminal 200 is placed in each work area of each manufacturing process that does not use a processing machine 70, but this is not limited to this.

The performance registration terminal 200 is configured to be able to record the performance time AT and to transmit the recorded performance time AT to the cost management device 100. The user is also configured to be able to record the processing performance MP on a performance input screen displayed on the display unit of the performance registration terminal 200 via the input unit of the performance registration terminal 200. Specifically, the user receives the production arrangement information 12 transmitted from the production management device 10 at the performance registration terminal 200 and performs work on the target manufacturing process. Then, when the user signals the start, interruption, and end of work via the input unit of the performance registration terminal 200 on the performance input screen of the production arrangement information 12 for the manufacturing process in which the user is working, the performance registration terminal 200 records the date and time of the signal and calculates the performance time AT.

The user can also input additional information such as information on the worker, equipment used, and work content on the result input screen via the input section of the result registration terminal 200. Furthermore, the user inputs the number of items actually produced (production volume) on the result input screen. After that, by confirming the registration of this information, a processing result MP is created that includes the times corresponding to the start, interruption, and completion of processing, the calculated performance time AT, additional information, and the production volume. After creating the processing result MP, the result registration terminal 200 transmits the processing result MP to the cost management device 100.

[Cost Management Method According to the Present Embodiment]
Next, a cost management method by the cost management device 100 according to this embodiment will be described. The cost management method according to this embodiment includes an actual time acquisition step in which the cost management device 100 acquires an actual time AT required for manufacturing a product including one or more parts, an actual performance reflected cost calculation step in which the cost management device 100 calculates an actual performance reflected cost 146 of the product using the actual performance time AT, an actual performance reflected cost determination step in which the cost management device 100 determines whether the actual performance reflected cost 146 is within a predetermined first allowable range, a cost to be confirmed extraction step in which the cost management device 100 extracts the actual performance reflected cost 146 as a cost to be confirmed CC if the actual performance reflected cost 146 is outside the first allowable range, and a cost to be confirmed display step in which the extracted cost to be confirmed CC is displayed on the display unit 120 of the cost management device 100.

The cost management method according to this embodiment also includes an hour rate acquisition process in which the cost management device 100 acquires the hour rates 144 of the equipment and workers involved in the production of the product, and an actual time determination process in which it is determined whether the acquired actual time AT is within a predetermined second tolerance range.

FIG. 14 is a flowchart showing an example of a cost management method according to the present embodiment.
The cost management method according to this embodiment will be described in detail with reference to FIG. 14. First, the production management device 10 creates production arrangement information 12 in response to a production request from a customer (S10 in FIG. 14), and makes production arrangements for each production process (S11 in FIG. 14). Specifically, the production management device 10 transmits the created production arrangement information 12 to the processing machine 70 and the track record registration terminal 200. In the case of a production process that uses the processing machine 70, the user receives the production arrangement information 12 at the processing machine 70. Also, in the case of a production process that does not use the processing machine 70, the user receives the production arrangement information 12 at the track record registration terminal 200. Below, a production process that does not use the processing machine 70 will be described as an example, but the present invention is not limited to this.

The user checks the contents of the production arrangement information 12 on the result registration terminal 200 and performs the work. At that time, the user signals the start, interruption, and end of work via the input section of the result registration terminal 200 on the result input screen of the production arrangement information 12 for the manufacturing process in which the work is to be performed. The result registration terminal 200 records the date and time of the signal and calculates the result time AT. Furthermore, the user inputs additional information and the production quantity via the input section of the result registration terminal 200 on the result input screen.

Then, the user operates the result registration terminal 200 and confirms the registration of the information, and the result registration terminal 200 creates and registers the processing result MP, which includes the times corresponding to the start of processing, the interruption of processing, and the completion of processing, the calculated result time AT, additional information, and the production quantity (S200 in FIG. 14). The result registration terminal 200 then transmits the processing result MP to the cost management device 100.

Next, the processing performance acquisition unit 131 of the control unit 130 of the cost management device 100 acquires the processing performance MP including the performance time AT (S100 in FIG. 14: performance time acquisition process). In addition, the hour rate acquisition unit 132 of the control unit 130 acquires the hour rate 144 of the equipment used in the manufacturing process for which the processing performance MP was acquired from the hour rate storage unit 143 of the memory unit 140, and the hour rate 144 of the worker in charge of the work in that manufacturing process (S110 in FIG. 14: hour rate acquisition process).

Furthermore, the cost calculation unit 133 of the control unit 130 of the cost management device 100 judges whether the performance time AT acquired by the processing performance acquisition unit 131 of the control unit 130 is within the second allowable range (S120 in FIG. 14: performance time judgment process). If it is judged that the performance time AT is outside the second allowable range (NO in S120 in FIG. 14), the cost calculation unit 133 does not calculate the performance reflected cost 146. Furthermore, the cost management device 100 ends the series of processes.

When the actual result time AT acquired by the processing result acquisition unit 131 of the control unit 130 of the cost management device 100 is determined to be within the second allowable range (YES in S120 of FIG. 14), the cost calculation unit 133 of the control unit 130 calculates the actual result reflected cost 146 of the product based on the actual result time AT and the hour rate 144 acquired by the hour rate acquisition unit 132 of the control unit 130 (S130 of FIG. 14: actual result reflected cost calculation process). The cost calculation unit 133 stores the calculated actual result reflected cost 146 in the actual result reflected original price storage unit 145 of the memory unit 140.

Then, the cost extraction unit 134 of the control unit 130 of the cost management device 100 judges whether the actual performance reflected cost 146 calculated by the cost calculation unit 133 of the control unit 130 is within a predetermined first allowable range (S140 in FIG. 14: actual performance reflected cost judgment process). If it is judged that the actual performance reflected cost 146 is outside the first allowable range (NO in S140 in FIG. 14), the cost extraction unit 134 to check extracts the actual performance reflected cost 146 as a cost to check CC (S150 in FIG. 14: cost to check extraction process).

Then, the cost-to-be-confirmed extraction unit 134 of the control unit 130 of the cost management device 100 displays the extracted cost-to-be-confirmed CC in the extraction result display area 122a of the cost management screen 122 of the display unit 120 (S160 in FIG. 14: cost-to-be-confirmed display step). On the other hand, if it is determined that the actual performance reflected cost 146 is within the first allowable range (YES in S140 in FIG. 14), the cost-to-be-confirmed extraction unit 134 does not extract the actual performance reflected cost 146. The cost management device 100 then ends the series of steps. Through the above steps, a series of cost management methods using the cost management device 100 according to this embodiment is executed.

[Advantages of the cost management device, manufacturing support system, cost management method, and cost management program according to the present embodiment]
As described above, the cost management device 100 of this embodiment is equipped with a display unit 120 and a control unit 130, and the control unit 130 is configured to be able to execute an actual time acquisition process that acquires the actual time AT required for manufacturing a product including one or more parts, an actual reflected cost calculation process that calculates the actual reflected cost 146 of the product using the actual time AT, an actual reflected cost determination process that determines whether the actual reflected cost 146 is within a predetermined first tolerance range, a cost to be confirmed extraction process that extracts the actual reflected cost 146 as a cost to be confirmed CC if it is determined that the actual reflected cost 146 is outside the first tolerance range, and a cost to be confirmed display process that displays the extracted cost to be confirmed CC on the display unit 120.

The cost management device 100 according to this embodiment has such a configuration, so that it automatically extracts only the actual reflected costs 146 that require confirmation and presents them to the user via the display unit 120, thus offering the advantage of enabling appropriate cost management while reducing the burden on the user.

In addition, in the cost management device 100 according to this embodiment, the control unit 130 acquires the actual time AT for each manufacturing process of the series of manufacturing processes of the product in the actual time acquisition process, and calculates the actual reflected cost 146 for each manufacturing process in the actual reflected cost calculation process. With this configuration, the actual reflected cost 146 is calculated for each individual manufacturing process, which has the advantage of allowing the actual reflected cost 146 to be calculated with high accuracy and more appropriate cost management.

Furthermore, by calculating the actual results reflected cost 146 for each individual manufacturing process, it is possible to identify the main manufacturing processes that have a large impact on the change in the actual results reflected cost 146. Furthermore, even if the actual results time AT cannot be obtained for some manufacturing processes, it is possible to identify the manufacturing processes for which the actual results time AT cannot be obtained, and it is also possible to confirm the actual results reflected cost 146 for the manufacturing processes for which the actual results time AT can be obtained.

Furthermore, in the cost management device 100 according to this embodiment, the control unit 130 determines a first allowable range of the actual performance reflected cost 146 based on the product's past actual performance reflected cost 146. By providing such a configuration, it is possible to determine a first allowable range appropriate for each product, which has the advantage of enabling more appropriate cost management.

Furthermore, the cost management device 100 according to this embodiment includes an input unit 110, which is configured to allow the user to manually change the first allowable range of the actual reflected cost 146 to any range via the input unit 110. This configuration has the advantage that the range of the cost CC to be checked can be determined to be extracted in accordance with the user's operational environment, making it possible to present a practical cost CC to be checked.

In the cost management device 100 according to this embodiment, the control unit 130 is further configured to be able to execute an actual time determination process for determining whether the acquired actual time AT is within a predetermined second tolerance range, and is configured not to execute an actual reflected cost calculation process if it is determined that the actual time AT is outside the second tolerance range. With this configuration, when the actual time AT is a so-called outlier, the actual reflected cost 146 is calculated based on the actual time AT, and extraction as a cost CC requiring confirmation can be prevented. This eliminates the need for the user to check unnecessary information, reducing the burden on the user and providing the advantage of more appropriate cost management.

In addition, one of the reasons why the actual time AT may vary is that an unintended actual time AT is recorded due to forgetting to signal the start, interruption, or end of work. However, by excluding the actual time AT that falls outside the second tolerance range, the average value of the actual time AT used in the analysis of information related to costs can be kept at a reliable value.

Furthermore, in the cost management device 100 according to this embodiment, the control unit 130 is configured to determine the second acceptable range of the performance time AT based on a histogram of the product's past performance times AT. This configuration has the advantage that it is possible to represent all of the product's past performance times AT while suppressing the data capacity of the performance time storage unit 141, and that it is possible to remove outliers of the performance time AT with a relatively small amount of calculation.

Furthermore, in the cost management device 100 according to this embodiment, the actual performance reflected cost 146 is calculated based on the actual performance time AT and the hourly rates 144 of the equipment and workers involved in the production of the product. This configuration has the advantage that the actual performance reflected cost 146 can be compared for each product or each production process.

In addition, in the cost management device 100 according to this embodiment, the hour rate 144 is set to a standard value common to multiple pieces of equipment, and is also configured to be able to set different values for each piece of equipment. With conventional cost management devices, it was sometimes necessary to set all of the hour rates 144 individually in order to calculate costs, and the complexity of setting the hour rates 144 made it difficult for users to use. However, with this configuration, it is possible to set the hour rate 144 individually only for equipment that deviates from the standard value, based on a standard value, which has the advantage of reducing the burden on the user while enabling appropriate cost management.

Furthermore, in the cost management device 100 according to this embodiment, the hour rate 144 is set to a standard value common to multiple workers, and is also configured to allow different values to be set for each worker. With conventional cost management devices, it was sometimes necessary to set all hour rates 144 individually in order to calculate costs, and the complexity of setting the hour rates 144 made it difficult for users to use. However, with this configuration, it is possible to set individual hour rates 144 only for workers whose rates deviate from the standard value, based on the standard value, which has the advantage of reducing the burden on users while allowing appropriate cost management.

Furthermore, in the cost management device 100 according to this embodiment, the control unit 130 is configured to be able to analyze information regarding the cost of a product based on analysis conditions that combine multiple operands, and the candidate operands include the product's standard cost 16 and the product's actual cost reflected 146. This configuration has the advantage that it is possible to easily analyze information regarding the cost simply by creating analysis conditions by combining multiple operands from among the candidate operands prepared in advance, thereby reducing the burden on the user. In addition, the user can freely create analysis conditions to suit their own operating environment, which allows for a high degree of freedom in analysis and has the advantage of allowing appropriate cost management.

In the cost management device 100 according to this embodiment, the control unit 130 is configured to be able to sequentially store the actual results reflected costs 146 of the products, and is configured to display a list of the stored actual results reflected costs 146 on the display unit 120. This configuration allows the user to grasp at a glance how the actual results reflected costs 146 are fluctuating, and eliminates the need for the user to check the actual results reflected costs 146 each time, monitor how the actual results reflected costs 146 are fluctuating, or search for the stored actual results reflected costs 146, thus reducing the burden on the user and providing the advantage of enabling appropriate cost management.

[Modification]
Although the preferred embodiments of the present invention have been described above, the technical scope of the present invention is not limited to the scope described in the above-mentioned embodiments. Various modifications and improvements can be made to the above-mentioned embodiments.

For example, in the above embodiment, the control unit 130 has been described as acquiring the actual time AT for each manufacturing process of the series of manufacturing processes of the product in the actual time acquisition process, and calculating the actual reflected cost 146 for each manufacturing process in the actual reflected cost calculation process, but this is not limited to the above. The control unit 130 may acquire the actual time AT for the entire series of manufacturing processes of the product in the actual time acquisition process, and calculate the actual reflected cost 146 for the entire series of manufacturing processes in the actual reflected cost calculation process.

In the above embodiment, the control unit 130 has been described as determining the first acceptable range of the actual performance reflected cost 146 based on the past actual performance reflected cost 146 of the product, but this is not limited to the above. The control unit 130 does not have to determine the first acceptable range of the actual performance reflected cost 146 based on the past actual performance reflected cost 146 of the product. For example, the control unit 130 may determine the first acceptable range of the actual performance reflected cost 146 based on the actual performance reflected cost 146 of another product or the actual performance reflected cost 146 of multiple products.

In the above-described embodiment, the cost management device 100 is described as including an input unit 110, and the input unit 110 is configured to allow a user to manually change the first allowable range of the actual performance reflected cost 146 to an arbitrary range via the input unit 110, but this is not limited thereto. The input unit 110 does not have to allow a user to manually change the first allowable range of the actual performance reflected cost 146 to an arbitrary range via the input unit 110.

In the above-described embodiment, the control unit 130 is described as being further configured to be able to execute an actual time determination process that determines whether the acquired actual time AT is within a predetermined second tolerance range, and is configured not to execute the actual performance reflected cost calculation process if it is determined that the actual performance time AT is outside the second tolerance range, but this is not limited. The control unit 130 does not have to be able to execute the actual performance time determination process. Furthermore, even if it is determined that the actual performance time AT is outside the second tolerance range, the actual performance reflected cost calculation process may be executed.

In the above embodiment, the control unit 130 has been described as being configured to determine the second acceptable range of the performance time AT based on a histogram of the past performance time AT of the product, but this is not limited thereto. The control unit 130 may not be configured to determine the second acceptable range of the performance time AT based on a histogram of the past performance time AT of the product. For example, the control unit 130 may be configured to determine the second acceptable range of the performance time AT based on the past performance time AT of another product or the past performance time AT of multiple products. In addition, the second acceptable range of the performance time AT does not have to be within the ±3σ interval from the average value of the normal distribution of the performance time AT of the product. For example, the second acceptable range of the performance time AT may be within the ±2σ interval from the average value of the normal distribution of the performance time AT.

In the above embodiment, the actual performance reflected cost 146 is calculated based on the actual performance time AT and the hour rates 144 of the equipment and workers involved in the production of the product, but this is not limited to this. The actual performance reflected cost 146 can be calculated using the actual performance time AT in any of a variety of configurations.

In the above embodiment, the hourly rate 144 has been described as being configured such that a standard value common to multiple pieces of equipment is set, and that different values can be set for each piece of equipment, but this is not limited thereto. The hourly rate 144 may not be able to be set to different values for each piece of equipment, and a standard value common to all pieces of equipment may be set. Also, the hourly rate 144 may be a different value for all pieces of equipment.

In the above embodiment, the hour rate 144 has been described as being configured to have a standard value common to multiple workers and to be able to set different values for each worker, but this is not limited thereto. The hour rate 144 may not be able to be set to a different value for each worker, and a standard value common to all workers may be set. Also, the hour rate 144 may be a different value for all workers.

In the above-described embodiment, the control unit 130 is configured to be able to analyze information related to the cost of a product based on an analysis condition that combines multiple operands, and the operand candidates have been described as including the product's standard cost 16 and the product's actual cost reflected 146, but are not limited to this. The control unit 130 does not have to be able to analyze information related to the cost of a product based on an analysis condition that combines multiple operands.

In the above embodiment, the control unit 130 has been described as being configured to be able to sequentially store the actual reflected costs 146 of the product and to display a list of the stored actual reflected costs 146 on the display unit 120, but is not limited to this. The control unit 130 does not need to be configured to sequentially store the actual reflected costs 146 of the product, and does not need to display a list of the stored actual reflected costs 146 on the display unit 120.

In the above-described embodiment, the manufacturing support system 1 has been described as including a performance record registration terminal 200, but this is not limited thereto, and the manufacturing support system 1 may not need to include a performance record registration terminal 200 if the series of manufacturing processes does not include a manufacturing process that does not use a processing machine 70.

In the above embodiment, the manufacturing support system 1 has been described as including a processing machine 70, but this is not limited thereto, and the manufacturing support system 1 does not need to include a processing machine 70 if the series of manufacturing processes does not include a manufacturing process that uses the processing machine 70. In addition, the processing machine 70 has been described as being configured to be able to record the actual performance time AT, but this is not limited thereto, and the processing performance MP of the processing machine 70 may be registered using the performance registration terminal 200.

In the above-described embodiment, the production management device 10 has been described as having a standard cost calculation unit, but this is not limited thereto, and the production management device 10 does not have to have a standard cost calculation unit. In addition, the cost management device 100 may have a standard cost calculation unit.

In the above embodiment, the production management device 10, the processing machine 70, the cost management device 100, and the performance registration terminal 200 have been described as directly exchanging data with each other via a network, but this is not limited thereto, and the manufacturing support system 1 may further include a server 50. In addition, the server 50 may be configured to store some or all of the production arrangement information 12, the process unit cost 14, the standard cost 16, the hour rate 144, the performance reflected cost 146, the performance time AT, and the processing performance MP.

1 Manufacturing support system 10 Production management device 12 Production arrangement information 14 Process unit cost 16 Standard cost 50 Server 70 Processing machine 70a Blanking processing machine 70b Secondary processing machine 100 Cost management device 110 Input section 120 Display section 122 Cost management screen 122a Extraction result display area 122b Cost analysis display area 122c Cost list display area 130 Control section 131 Processing results acquisition section 132 Hour rate acquisition section 133 Cost calculation section 134 Cost to be confirmed extraction section 135 Cost analysis section 136 Cost fluctuation tracking section 140 Memory section 141 Actual time storage section 143 Hour rate storage section 144 Hour rate 145 Actual reflected raw price storage section 146 Actual reflected cost 147 Cost management program 200 Actual result registration terminal AP Access point AT Actual result time CC Cost to be confirmed MP Processing results

Claims (14)

A display unit , an input unit, a control unit , and a storage unit are provided,
the display unit is configured to display, as operand candidates, a plurality of items including a standard cost of a product including one or a plurality of parts and a performance reflected cost which is a cost taking into account a processing performance of the product;
the input unit is configured to receive an operation of selecting a plurality of operands to be used in analysis from a plurality of candidates displayed on the display unit, and an operation of creating an analysis condition for information on product costs by combining the selected plurality of operands using operators of arithmetic operations;
The control unit is
an actual time acquisition process for acquiring an actual time required for manufacturing the product ;
an actual performance reflected cost calculation process that calculates the actual performance reflected cost by using the actual performance time and the hourly rate of the product, and stores the calculated actual performance reflected cost in the storage unit ;
an actual result reflected cost determination process for determining whether the actual result reflected cost is within a predetermined first allowable range;
a cost to be confirmed extraction process for extracting the actual result reflected cost from the storage unit as a cost to be confirmed when it is determined that the actual result reflected cost is outside the first allowable range;
and a confirmation-required cost display process for displaying the extracted confirmation-required cost on the display unit. The confirmation-required cost display process is also configured to execute a calculation process based on the analysis conditions created via the input unit ,
In the cost display process to be confirmed, the actual result reflected cost determined to be within the first allowable range is not displayed. The cost management device according to claim 1 , wherein the control unit, in the actual time acquisition process, acquires the actual time for each of the manufacturing processes of a series of manufacturing processes for the product, and, in the actual performance reflected cost calculation process, calculates the actual performance reflected cost for each of the manufacturing processes. The cost management device according to claim 1 or 2, wherein the control unit identifies and sets a predetermined range based on past actual performance reflected costs of the product calculated before the actual performance reflected cost that is the subject of the determination as to whether it is within the first acceptable range as the first acceptable range of the actual performance reflected cost that is the subject of the determination. The cost management device according to claim 1 or 2, wherein the input unit is configured to change the first allowable range to an arbitrary range based on a manual input by a user. The control unit is
The cost management device of claim 1 or 2, further configured to execute an actual time determination process to determine whether the acquired actual time is within a predetermined second acceptable range, and configured not to execute the actual cost reflected calculation process if it is determined that the actual time is outside the second acceptable range. The cost management device according to claim 5, wherein the control unit is configured to calculate a normal distribution of the past performance times of the product, and to identify and set a predetermined range based on an average value of the calculated normal distribution as the second allowable range of the performance time to be determined . The cost management device according to claim 1 or 2, wherein the performance-reflected cost is calculated based on the performance time and hourly rates of equipment and workers involved in the production of the product. The control unit, in calculating the actual result reflected cost,
For equipment with individually set hourly rates, the individually set value is used as the hourly rate.
The cost management device according to claim 7 , configured to use, for equipment for which an hourly rate is not individually set, a base value common to a plurality of said equipment as the hourly rate. The control unit, in calculating the actual result reflected cost,
For workers whose hourly rates are individually set, the individually set value is used as the hourly rate,
The cost management device according to claim 7 , configured to use, for a worker for whom an hourly rate is not individually set, a base value common to a plurality of said workers as said hourly rate. The cost management device according to claim 1 or 2 , wherein the control unit is configured to display on the display unit a list of the past actual result reflected costs stored in the storage unit. A cost management device including a display unit , an input unit, a control unit , and a storage unit ;
Equipped with a processing machine and
the display unit of the cost management device is configured to display, as operand candidates, a plurality of items including a standard cost of a product including one or more parts and a performance-reflected cost which is a cost taking into account a processing performance of the product;
the input unit of the cost management device is configured to receive an operation of selecting a plurality of operands to be used in analysis from a plurality of candidates displayed on the display unit, and an operation of creating an analysis condition for information on the cost of products by combining the selected plurality of operands using operators of arithmetic operations;
The control unit of the cost management device
an actual time acquisition process for acquiring an actual time required for manufacturing the product ;
an actual performance reflected cost calculation process that calculates the actual performance reflected cost by using the actual performance time and the hourly rate of the product, and stores the calculated actual performance reflected cost in the storage unit ;
an actual result reflected cost determination process for determining whether the actual result reflected cost is within a predetermined first allowable range;
a cost to be confirmed extraction process for extracting the actual result reflected cost from the storage unit as a cost to be confirmed when it is determined that the actual result reflected cost is outside the first allowable range;
and a confirmation-required cost display process for displaying the extracted confirmation-required cost on the display unit. The confirmation-required cost display process is also configured to execute a calculation process based on the analysis conditions created via the input unit ,
In the confirmation-required cost display process, the actual result reflected cost determined to be within the first allowable range is not displayed,
The processing machine is configured to record the actual time, and is configured to transmit the recorded actual time to the cost management device. A cost management device including a display unit , an input unit, a control unit , and a storage unit ;
A result registration terminal and
the display unit of the cost management device is configured to display, as operand candidates, a plurality of items including a standard cost of a product including one or more parts and a performance-reflected cost which is a cost taking into account a processing performance of the product;
the input unit of the cost management device is configured to receive an operation of selecting a plurality of operands to be used in analysis from a plurality of candidates displayed on the display unit, and an operation of creating an analysis condition for information on the cost of products by combining the selected plurality of operands using operators of arithmetic operations;
The control unit of the cost management device
an actual time acquisition process for acquiring an actual time required for manufacturing the product ;
an actual performance reflected cost calculation process that calculates the actual performance reflected cost by using the actual performance time and the hourly rate of the product, and stores the calculated actual performance reflected cost in the storage unit ;
an actual result reflected cost determination process for determining whether the actual result reflected cost is within a predetermined first allowable range;
a cost to be confirmed extraction process for extracting the actual result reflected cost from the storage unit as a cost to be confirmed when it is determined that the actual result reflected cost is outside the first allowable range;
and a confirmation-required cost display process for displaying the extracted confirmation-required cost on the display unit. The confirmation-required cost display process is also configured to execute a calculation process based on the analysis conditions created via the input unit ,
In the confirmation-required cost display process, the actual result reflected cost determined to be within the first allowable range is not displayed,
The result registration terminal is configured to record the result time, and is configured to transmit the recorded result time to the cost management device. an actual time acquisition step of acquiring an actual time required for manufacturing a product including one or more parts by a cost management device;
a cost management device that uses the actual time and the hourly rate of the product to calculate an actual cost reflected in the actual processing time, the actual cost being a cost that takes into account the actual processing time of the product, and stores the calculated actual cost reflected in the actual processing time in a storage unit of the cost management device ;
a cost reflecting actual results judging step of judging whether the cost reflecting actual results is within a predetermined first allowable range by the cost management device;
a cost to be confirmed extraction step of extracting the actual result reflected cost from the storage unit as a cost to be confirmed by the cost management device when the actual result reflected cost is outside the first allowable range;
a cost-to-be-confirmed display step of displaying the extracted cost-to-be-confirmed on a display unit of the cost management device ;
a display step of displaying a plurality of items including a standard cost of the product and the actual cost of the product as candidates for operands on the display unit of the cost management device;
an operation receiving step in which an input unit of the cost management device receives an operation of selecting a plurality of operands to be used in analysis from a plurality of candidates displayed on the display unit, and an operation of creating an analysis condition for information on the cost of a product by combining the plurality of selected operands using operators of arithmetic operations;
a cost calculation step in which the cost management device executes calculation processing based on the analysis conditions created via the input unit;
Equipped with
In the cost management method, the confirmation-required cost display step does not display the actual result reflected cost determined to be within the first allowable range. an actual time acquisition process for acquiring an actual time required for manufacturing a product including one or more parts;
an actual performance reflected cost calculation process that calculates an actual performance reflected cost , which is a cost taking into account the processing performance of the product, using the actual performance time and the hourly rate of the product, and stores the calculated actual performance reflected cost in a storage unit ;
an actual result reflected cost determination process for determining whether the actual result reflected cost is within a predetermined first allowable range;
a cost to be confirmed extraction process for extracting the actual result reflected cost from the storage unit as a cost to be confirmed when the actual result reflected cost is outside the first allowable range;
a cost to be confirmed display process for displaying the extracted cost to be confirmed on a display unit ;
A display process of displaying a plurality of items including the standard cost of the product and the actual cost of the product as candidates for operands on the display unit;
an operation reception process for receiving, via an input unit, an operation of selecting a plurality of operands to be used in the analysis from a plurality of candidates displayed on the display unit, and an operation of creating an analysis condition for information on the cost of products by combining the plurality of selected operands using operators of arithmetic operations;
a cost calculation process for performing calculation processing based on the analysis conditions created via the input unit;
The cost management device executes the above.
In the cost display process to be confirmed, the actual result reflected cost determined to be within the first allowable range is not displayed.

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