Cost management device, cost management method, and cost management program

Abstract

To easily calculate cost amounts of a product and a byproduct by eliminating labor and time for manually calculating proportional division reference values, when calculating cost amounts of the product and the byproduct in manufacturing the product from a raw material.SOLUTION: A cost management device comprises manufacturing performance input means configured to: input payment-detail data including an article number of a raw material, an asset quantity, a cost unit price, and a cost amount, and reception-detail data including an article number of a product or a byproduct, an asset quantity, a proportional division reference value, and a cost amount; simultaneously referring to a master with respect to the reception-detail data, when the article number is that of the by-product, set the proportional division reference value thereof set to [0] and the cost amount thereof to [0], meanwhile, when the article number is that of an article other than the by-product, set the proportional division reference amount in accordance with the preset proportional division reference value; and, when performing cost processing calculation, change the cost amount of the byproduct to an amount calculated by multiplying the asset quantity of the by-product by a standard cost unit price of the master.SELECTED DRAWING: Figure 8

Description

[Technical field]

[0001] The present invention relates to a cost management device, a cost management method, and a cost management program. [Background technology]

[0002] For example, when manufacturing a product from raw materials, by-products are generated. Conventionally, the cost amount was calculated by inputting the ratio of apportionment for each product and by-product through complex manual calculations and apportioning the cost amount of the raw materials. Conventionally, a device for calculating the cost amount is known, for example, as disclosed in Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Patent Publication No. 2021-168173 Summary of the Invention [Problem to be solved by the invention]

[0004] However, Patent Document 1 does not disclose anything about how to easily calculate the cost amount of each product and by-product without having to manually calculate the apportionment base value when calculating the cost amount of the product and by-product.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a cost management device, a cost management method, and a cost management program that can easily calculate the cost amounts of products and by-products when manufacturing products from raw materials, without the need to manually calculate the apportionment reference value. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management device that includes a control unit and calculates the costs of products and by-products when manufacturing products from raw materials, the control unit being configured to be able to access a memory area that stores master data in which product numbers, by-product flags indicating whether the product is a by-product or not, and standard unit costs are associated and registered, and when inputting production results, delivery detail data including raw material product number, asset quantity, unit cost, and cost amount, and receipt detail data including product or by-product product number, asset quantity, apportionment base value, and cost amount are input and registered in the memory area, and at that time, the receipt detail data is The present invention is characterized in that it is provided with a manufacturing performance input means which refers to the master, and if the product number is a by-product, sets the allocation base value to "0" and sets the cost amount to "0", and for the cost amounts of product numbers other than by-products, sets an amount according to the set allocation base value, and at the time of cost processing calculation, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price of the master, and changes the cost amount of product numbers other than the by-product to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value.

[0007] According to one aspect of the present invention, when the cost amount of the delivery detail data fluctuates, the production performance input means may adjust the cost amount of the product number other than the by-product while maintaining the cost amount of the by-product in the receipt detail data.

[0008] According to another aspect of the present invention, the set apportionment reference value may be changeable by an operator.

[0009] According to another aspect of the present invention, the product number may include fresh meat.

[0010] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management method executed by an information processing device having a control unit, the control unit being configured to be able to access a memory area storing a master in which a product number, a by-product flag indicating whether it is a by-product or not, and a standard unit cost price are associated and registered, and when a production performance is input, which is executed by the control unit, delivery detail data including a raw material product number, asset quantity, unit cost price, and cost amount, and receipt detail data including a product or by-product product number, asset quantity, apportionment base value, and cost amount are input and registered in the memory area, and at that time, the receipt detail data is The method includes a manufacturing performance input process for referring to the master, and if the product number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and for the cost amounts of product numbers other than by-products, setting an amount according to the set allocation base value, and at the time of cost processing calculation, changing the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price of the product number master, and changing the cost amount of product numbers other than the by-product to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the specified allocation base value from the amount according to the set allocation base value.

[0011] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management program to be executed by an information processing device having a control unit, the control unit being configured to be able to access a memory area storing a master in which a product number, a by-product flag indicating whether it is a by-product or not, and a standard unit cost price are associated and registered, and the control unit inputs and registers in the memory area delivery detail data including the product number, asset quantity, unit cost price, and cost price of raw materials, and receipt detail data including the product or by-product product number, asset quantity, allocation base value, and cost price, when inputting production results, and registers the data in the memory area, and at that time, the control unit inputs and registers the data in the master for the receipt detail data. and for the cost amounts of part numbers other than by-products, sets the allocation base value to "0" and sets the cost amount to "0" by referring to the master data, and for the part numbers other than by-products, sets an amount according to the set allocation base value, and at the time of cost processing calculation, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price of the master data, and changes the cost amount of part numbers other than the by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value. Effect of the Invention

[0012] According to the present invention, when calculating the cost price of products and by-products when manufacturing products from raw materials, it is possible to easily calculate the cost price of each product and by-product without the need to manually calculate the apportionment base value. [Brief description of the drawings]

[0013] [Figure 1] FIG. 1 is a diagram for explaining by-product cost management (cost accounting standard 28). [Diagram 2] FIG. 2 is a diagram for explaining calculation of the price of by-products. [Diagram 3] FIG. 3 is a diagram for explaining an outline of the cost calculation process. [Figure 4] FIG. 4 is a diagram for explaining a conventional mechanism. [Diagram 5] FIG. 5 is a diagram for explaining a conventional mechanism. [Figure 6] FIG. 6 is a diagram for explaining a conventional mechanism. [Figure 7] FIG. 7 is a diagram for explaining a conventional mechanism. [Figure 8] FIG. 8 is a block diagram showing an example of the configuration of the cost management device according to this embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of the process of the control unit of the cost management device according to the present embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0014] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0015] [1. Overview] The present invention will be outlined with reference to Fig. 1 to Fig. 7. Fig. 1 is a diagram for explaining by-product cost management (cost accounting standard 28). Fig. 2 is a diagram for explaining calculation of the price of by-products. Fig. 3 is a diagram for explaining the outline of cost accounting processing.

[0016] The outline of the present invention will be explained in the following order: (Problem), (Points of focus in solving the problem), (Effects of the present invention), (Conventional mechanism), (Outline of the processing of the present invention). In the following explanation, all monetary amounts will be expressed in yen, and the unit of currency will be omitted.

[0017] (assignment) For example, in the meat industry, by-products are generated in each manufacturing process. These by-products are basically managed at 0 yen in terms of inventory valuation. For products that use by-products as raw materials, the amount charged to the product cost decreases by the amount of by-product used, so there was an issue of the product cost fluctuating depending on the amount of by-product used (see Figure 1).

[0018] Due to rising raw material costs, there is a demand for more accurate cost management by considering the impact of cost fluctuations due to external factors, such as by-products being subject to a certain inventory valuation and using that inventory valuation to manage inventory.

[0019] (Points of view for solving problems) Previously, when inputting manufacturing results, it was possible to input the base value for cost allocation for incoming information, and then allocate the raw material cost based on the input ratio. However, in order to allocate the desired amount as the cost of by-products, it was necessary to manually calculate and input the base value for allocation, including the valuation of the incoming product. Also, if the inventory valuation unit price of outgoing raw materials fluctuates, the calculated base value for allocation may not be the expected cost amount, and it was necessary to check monthly whether the cost of by-products was the intended amount.

[0020] If the cost price of a by-product fluctuates for each production record and does not become the intended valuation unit price, as stated in the issues, there is a purpose to perform cost management in order to prevent the valuation unit price from being set at 0 yen when the raw materials are input. However, this means it will not be possible to meet the requirement that "since it is ultimately a by-product, we want to manage the valuation unit price by setting a fixed unit price."

[0021] Therefore, we thought that if we could set the cost of the by-product itself as the standard cost and evaluate the appropriate cost amount of the by-product based on that standard cost, we would be able to achieve more precise management of by-product inventory and product costs (see Figure 2).

[0022] (Solution and Effects of the Present Invention) In the present invention, a standard cost for each by-product is set in advance in the master, and the cost amount calculated from the standard cost is subtracted from the product cost and charged as the cost of the by-product, thereby refining the cost of the by-product.

[0023] According to the present invention, it is no longer necessary to manually calculate the allocation reference value as in the past, and even if the cost of raw materials changes, the cost of by-products can be managed without changing the cost.

[0024] The present invention is not limited to the meat industry, but can be applied wherever some by-product is generated during the manufacturing process, such as the steel industry (e.g., scrap generated during general iron product processing), the chemical industry (e.g., glycerin generated during soap manufacturing), etc.

[0025] (Conventional system) An overview of the conventional mechanism will be described with reference to Figs. 4 to 7. Fig. 4 is a diagram showing a display example of the main screen of the production performance input screen. Fig. 5 is a diagram showing a display example of the receipt detail input screen of the production performance input screen. An illustration of a display example of the delivery detail input screen of the production performance input screen is omitted. In Figs. 4 and 5, white cells are inputtable items, and hatched cells are automatic display items (items that cannot be input).

[0026] As shown in FIG. 4, the main screen for inputting manufacturing results has a header area for inputting the manufacturing result number, processing date, and processing destination, an intake information area for displaying intake details, a delivery information area for displaying delivery details, and a registration button (not shown).

[0027] The receiving information area has fields for line number, product number code, product number name, asset quantity, apportionment base value, and cost amount. When a line in the receiving information area is selected (e.g., clicked), a receiving details input screen is displayed, and data is set in the receiving information area by setting data on the receiving details input screen. In addition, the disbursement information area has fields for line number, product number code, product number name, asset quantity, cost unit price, and cost amount. When a line in the disbursement information area is selected (e.g., clicked), a disbursement details input screen (not shown) is displayed, and data is set in the disbursement information area by setting data on the disbursement details input screen. When a register button (not shown) is pressed, disbursement details data and receiving details data corresponding to the input contents on the screen are saved in the memory unit 106.

[0028] In the example shown in FIG. 4, the manufacturing record number "SZ00001", the processing date "2023 / 06 / 01", and the processing destination "KK001 (○× Co., Ltd.)" are specified.

[0029] As shown in Figure 5, the receipt details input screen for inputting manufacturing results has a header area for specifying the manufacturing result number, processing date, and processing destination, as well as items for product number code, product number name, asset quantity, allocation base value, and cost amount, and a setting button (not shown). The manufacturing result number, processing date, and processing destination are displayed as data from the main screen. Specify the product number code and enter the "asset quantity" and "allocation base value." The "allocation base value" is initially set to the value of the asset quantity when the asset quantity is entered, and can be changed by manual input. The "cost amount" is automatically calculated from the allocation base value. When the setting button (not shown) is pressed, the product number code, product number name, asset quantity, allocation base value, and cost amount on the screen are set in the receipt information area of ​​the main screen.

[0030] In the example shown in FIG. 5, the product code "S001 (lean steak)", asset quantity "210.00 g", and apportionment base value "40.76" are entered, and the cost amount "291,433" is automatically calculated and displayed.

[0031] Fig. 6 shows examples of registered payment detail data and receipt detail data. Fig. 6(A) shows an example of payment detail data. As shown in Fig. 6(A), payment detail data has fields for production record number, line number, product number code, product number name, asset quantity, allocation base value, cost unit price, and cost amount. In the example shown in the figure, the fields are production record number "SZ00001", line number "1", product number code "G001", product number name "chuck eye roll (shoulder roast)", asset quantity "550.00" kg, cost unit price "1300.00", and cost amount "715,000".

[0032] FIG. 6(B) shows an example of receipt detail data. As shown in FIG. 6(B), the receipt detail data has the following fields: production record number, line number, product number code, product number name, asset quantity, allocation base value, cost unit price, and cost amount. In the example shown in the figure, the first line has production record number "SZ00001," line number "1," product number code "S001," product number name "lean steak," asset quantity "210.00 kg," allocation base value "40.76," and cost amount "291,434," while the second line has production record number "SZ00001," line number "2," product number code "S002," product number name "ya The third line has the production record number "SZ00001", line number "3", product number code "F001", product number name "Beef scraps (loin)", asset quantity "10.00" kg, allocation base value "1.00", and cost amount "7,150".

[0033] It is necessary to manually input the allocation base value for apportioning the cost amount of the delivery details to each receipt detail. This makes it possible to control the cost amount of by-products. Basically, when the asset quantity is entered, the same value is set as the allocation base value so that it can be calculated by weight apportionment. It is possible to change this by manually entering a different value.

[0034] In the above example, the allocation base value is set to 1% to set the cost amount of the by-product at "7,150". The allocation base value for the cost amount on the product side must be set to the value obtained by subtracting that 1% and apportioning the result (99) by the asset quantity. The allocation base value can be calculated using the following formula.

[0035] Allocation ratio excluding by-products × asset quantity / total asset quantity = allocation base value 99.00×210.00 / (210.00+300.00)=40.76 99.00×300.00 / (210.00+300.00)=58.24

[0036] However, even if the allocation base value is controlled as described above, recalculation may be necessary if the cost of the main raw material being delivered changes.

[0037] Figure 7 explains an example of when the unit cost price changes during the cost accounting process (see Figure 3). Here, we explain an example of when the unit cost price of the main ingredient (chuck eye roll (shoulder roast) changes from "1,300 yen" to "1,350 yen." Figure 7(A) shows an example of delivery detail data after the change, and Figure 7(B) shows an example of receipt detail data after the change.

[0038] When the cost of the payment details changes, the cost amount of the receipt details is automatically recalculated using the allocation base value. Therefore, the cost amount itself will not become invalid, but the cost amount of the by-product will change from the cost amount calculated at the time of initial input (in the example shown in the figure, it changes from "7,150 yen" to "7,425 yen").

[0039] (Overview of the process of the present invention) In the present invention, by carrying out the following process, it is possible to eliminate the need to manually calculate the apportionment reference value, and to manage the by-product cost without changing the cost even if the raw material cost changes.

[0040] (S1) The standard cost unit price of the by-product is registered in the product number master. (S2) When inputting production results, the allocation base value for by-products is registered as "0" (if multiple products are manufactured, the allocation base value is determined only for the products and allocation is performed). (S3) During cost calculation processing, calculate the cost of by-products in the manufacturing results unit using the following formula: Weight of by-products generated x Standard cost unit price determined in the product number master (S4) For each production result unit, the cost amount of the by-product is apportioned according to the apportionment base value and subtracted from the product cost. (S5) For each production result unit, the cost amount of the by-product is charged as the inventory amount of the by-product.

[0041] In the following embodiment of the cost management device, cost calculation of fresh meat will be explained as an example, but the present invention is not limited to this and can be applied to industries where by-products are generated during the manufacturing process (e.g., food, steel, chemicals, etc.).

[0042] [2. Configuration] An example of the configuration of the cost management device 100 according to this embodiment will be described with reference to Fig. 8. Fig. 8 is a block diagram showing an example of the configuration of the cost management device 100 according to this embodiment.

[0043] The cost management device 100 is, for example, a commercially available desktop personal computer. Note that the cost management device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0044] The cost management device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit included in the cost management device 100 is connected to each other so as to be able to communicate with each other via an arbitrary communication path.

[0045] The communication interface unit 104 communicatively connects the cost management 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 management device 100 and the server 200 to each other so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0046] 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 cooperates with a mouse to realize 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. Moreover, "output" refers to outputting by the output device 114, and includes, for example, display output to the monitor 114, print output by the printer 114, and transmission of data to the outside.

[0047] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, optical disks, etc. can be used as the storage unit 106.

[0048] Furthermore, the storage unit 106 stores an item number master 106a, payment detail data, receipt detail data, etc. Fig. 2 is a diagram showing an example of the configuration of the item number master 106a.

[0049] The item number master 106a can be composed of a table or the like in which item number codes, item number names, by-product flags specifying whether they are by-products or not (for example, "0": normal (not by-product), "1": by-product), and standard cost prices are registered in association with each other. In the example shown in the figure, the first line has the product code "G001", product name "Chuck eye roll (shoulder loin)", by-product flag "0: normal", and standard cost unit price "0.00", the third line has the product code "S001", product name "Red steak", by-product flag "0: normal", and standard cost unit price "0.00", the fourth line has the product code "S002", product name "Tender steak", by-product flag "0: normal", and standard cost unit price "0.00", and the seventh line has the product code "F001", product name "Beef offcuts (loin)", by-product flag "1: by-product", and standard cost unit price "715.00". This example will be used in the concrete example described later.

[0050] The payment detail data may include manufacturing record number, line number, product number (product number code and / or product number name), asset quantity, cost unit price, and cost amount.

[0051] The receipt detail data may include a manufacturing record number, a line number, a part number (part number code and / or part number name), an asset quantity, an allocation base value, and a cost amount.

[0052] The control unit 102 is a CPU or the like that comprehensively controls the cost management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, and the like, and executes various information processing based on these stored programs.

[0053] The control unit 102 is configured to be able to access the item number master 106a, the dispensing detail data, the receiving detail data, and the like stored in the memory unit 106. The item number master 106a, the dispensing detail data, the receiving detail data, and the like may be provided in another location (e.g., the server 200) as long as the control unit 102 is able to access them.

[0054] The control unit 102 conceptually includes a manufacturing performance input unit 102a, a master maintenance unit 102b, and a screen display control unit 102c.

[0055] The production performance input unit 102a inputs, for example, in response to an operator's operation on a production performance input screen displayed on the monitor 114, delivery detail data including a production performance number, a product number, an asset quantity, a unit cost price, and a cost amount, and receipt detail data including a production performance number, a product number, an asset quantity, an allocation base value, and a cost amount, and registers the data in the memory unit 106.

[0056] Specifically, when inputting production results, the production performance input unit 102a inputs and registers in the memory unit 106 delivery detail data including the part number, asset quantity, unit cost price, and cost amount of the raw materials, and receipt detail data including the part number, asset quantity, allocation base value, and cost amount of the finished product or by-product, and at that time, for the receipt detail data, it refers to the part number master 106a, and if the part number is a by-product, it automatically sets the allocation base value to "0" and sets the cost amount to "0", and for the cost amount of part numbers other than by-products, it sets an amount according to the set allocation base value, and at the time of cost processing calculation, it changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost of the part number master 106a, and for the cost amount of part numbers other than by-products, it changes to an amount obtained by subtracting the amount calculated by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value.

[0057] When the cost price of the raw material in the delivery detail data changes, the production result input unit 102a may adjust the cost price of the part number other than the by-product while maintaining the cost price of the by-product in the receipt detail data. The apportionment reference value of the part number other than the by-product may be changeable by the operator.

[0058] The master maintenance unit 102b performs settings such as data input, addition, change, and update for the part number master 106a in response to an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114, for example.

[0059] The screen display control unit 102c controls the display of various screens (eg, a manufacturing performance input screen, a master maintenance screen, etc.) displayed on the monitor 114 and the input therefor.

[0060] [3. Specific Examples] A specific example of the process of the control unit 102 (production record input unit 102a) of the cost management device 100 in this embodiment will be described with reference to Fig. 8 to Fig. 16. Fig. 10 to Fig. 16 are diagrams for explaining a specific example of the process of the control unit 102 (production record input unit 102a) of the cost management device 100 in this embodiment.

[0061] First, the process of inputting manufacturing results by the manufacturing results input unit 102a will be described. Fig. 10 is a diagram showing a display example of the main screen 400 of the manufacturing results input screen. Fig. 11 is a diagram showing a display example of the receiving details input screen 500 of the manufacturing results input screen. An example of the sending details input screen of the manufacturing results input screen is not shown. In Figs. 10 and 11, white cells are inputtable items, and hatched cells are automatic display items (items that cannot be input).

[0062] As shown in FIG. 10, the main screen 400 of the production performance input screen has a header area for inputting the production performance number, processing date, and processing destination, an intake information area for displaying intake details, a delivery information area for displaying delivery details, and a registration button (not shown).

[0063] The receiving information area has fields for line number, product number code, product number name, asset quantity, apportionment base value, and cost amount. When a line in the receiving information area is selected (e.g., clicked), a receiving details input screen is displayed, and data is set in the receiving information area by setting data on the receiving details input screen. In addition, the disbursement information area has fields for line number, product number code, product number name, asset quantity, and cost amount. When a line in the disbursement information area is selected (e.g., clicked), a disbursement details input screen (not shown) is displayed, and data is set in the disbursement information area by setting data on the disbursement details input screen. When a register button (not shown) is pressed, disbursement details data and receiving details data corresponding to the input contents on the screen are saved in the memory unit 106.

[0064] In the example shown in FIG. 10, the manufacturing record number "SZ00001", the processing date "2023 / 06 / 01", and the processing destination "KK001 (○× Corporation)" are specified.

[0065] As shown in Fig. 11, the receipt details input screen 500 of the production results input screen has a header area for specifying the production results number, processing date, and processing destination, items for product number code, product number name, asset quantity, allocation base value, and cost amount, and a setting button (not shown). The production results number, processing date, and processing destination are displayed as data from the main screen 400. Specify the product number code and enter the "asset quantity." If the by-product flag in the product number master 106a for the specified product number code is "1: by-product," the "allocation base value" is automatically set to "0" as the initial value and cannot be changed. If the by-product flag is "0: normal," the value of the asset quantity is initially set when the asset quantity is entered, and can be changed manually.

[0066] The "cost amount" is automatically calculated from the allocation base value (if the allocation base value is "0", the cost amount will be "0"). When you press the setting button (not shown), the product code, product name, asset quantity, allocation base value, and cost amount on the screen are set in the receiving information area on the main screen.

[0067] In the example shown in FIG. 11, the product code "F001 (beef offal (loin))" and asset quantity "10.00" g are entered, and the allocation base value "0" and cost amount "0 yen" are automatically set (displayed).

[0068] Fig. 12 shows examples of registered payment detail data and receipt detail data. Fig. 12(A) shows an example of payment detail data. As shown in Fig. 12(A), payment detail data has fields for production record number, line number, product number code, product number name, asset quantity, cost unit price, and cost amount. In the example shown in the figure, the fields are production record number "SZ00001", line number "1", product number code "G001", product number name "chuck eye roll (shoulder roast)", asset quantity "550.00 kg", cost unit price "1300.00", and cost amount "715,000".

[0069] Fig. 12(B) shows an example of receipt detail data. As shown in Fig. 12(B), the receipt detail data includes the following fields: production record number, line number, product code, product name, asset quantity, allocation base value, and cost amount. In the example shown in the figure, the first line has the production history number "SZ00001," line number "1," product number code "S001," product number name "lean steak," asset quantity "210.00 kg," allocation base value "21.00," and cost amount "294,412." The second line has the production history number "SZ00001," line number "2," product number code "S002," product number name "tender steak," asset quantity "300.00 kg," allocation base value "30.00," and cost amount "420,588." The third line has the production history number "SZ00001," line number "3," product number code "F001," product number name "beef offal (loin)," asset quantity "10.00 kg," allocation base value "0.00," and cost amount "0."

[0070] In this way, for by-products (F001: Beef offal (loin)), the allocation base value is registered as "0". This eliminates the need to take by-products into account when calculating the allocation base value, so it is possible to use the output weight for the allocation base value on the product side ("S001: Lean steak", "S002: Tender steak") or simply enter the allocation base value by considering only the product. In this example, the output weight is used for the allocation base value, and the cost price of S001: Lean steak is 715.000 x (21.00 / (21.00+30.00)) = 294,412. Additionally, the cost price of S002: Tender steak is 715.000 x (30.00 / (21.00+30.00)) = 420,588.

[0071] The cost calculation process (cost revision process) of the production result input unit 102a will be described with reference to Figs. 13 to 15. First, the cost amount (evaluation amount) of the by-product is calculated as shown in Fig. 13. The production result for which by-product receipt detail data has been generated during the calculation period is referenced. In the above example, the receipt detail data shown in Fig. 13 has been generated. For the by-product in this receipt detail data, the cost amount (inventory amount) of the by-product is calculated from the standard cost unit price set in the product number master 106a using the formula: Standard cost unit price of product number master 106a × quantity of by-product received assets = by-product evaluation amount (cost amount).

[0072] In this example, for F001, the standard cost unit price "715.00" in the item number master 106a x the received asset quantity of the by-product "10.00 kg" = the assessed amount (cost amount) of the by-product "7,150".

[0073] Next, based on the calculated valuation amount, the receipt cost amount is subtracted from the product cost according to the allocation base value, as shown in Figure 14. An example of receipt detail data after subtraction is shown in Figure 14. First, the apportioned amount of the by-product for each product is calculated using the formula: By-product valuation amount x allocation base value / total allocation base value = apportioned amount of by-product cost amount.

[0074] In the case of S001, the result is 7,150 x 21.00 / (21.00+30.00) = 2,944. In the case of S002, the result is 7,150 x 30.00 / (21.00+30.00) = 4,206.

[0075] The calculated apportionment amount is subtracted from the cost amount of each product. The cost amount for S001 is 294,412-2,944=291,468. For S002, it is 420,588-4,206=416,382.

[0076] The final manufacturing performance slip will look like that shown in Figure 15. Figure 15(A) shows an example of delivery detail data, and Figure 15(B) shows an example of receipt detail data. As shown in Figure 15(B), all cost amounts have been updated. In this way, the product cost amount can be reflected in the by-product inventory amount and product cost based on the by-product's standard unit cost price.

[0077] Figure 16 is a diagram to explain the change in the cost amount of the product when the unit cost price of the raw materials changes. Figure 16(A) shows an example of payment detail data, and Figure 16(B) shows an example of receipt detail data. As shown in Figure 16(A), if the cost of main raw material G001 changes from 1,300 to 1,350, even if the cost amount of the raw materials changes, the cost amount of the product is adjusted while the cost amount of the by-product is maintained (while the prorated amount of the by-product is maintained).

[0078] In this example, the cost amount of S001 is calculated as the cost amount of G001 after the change, "742,500" x (21.00 / (21.00+30.00)) = 305,735, and 305,735-2,944 (the apportioned amount of by-products is the same) = 302,791. The cost amount of S002 is calculated as the cost amount of G001 after the change, "742,500" x (30.00 / (21.00+30.00)) = 436,765, and 436,765-4,206 (the apportioned amount of by-products is the same) = 427,559.

[0079] As described above, according to this embodiment, item number master 106a is used to register item numbers, by-product flags indicating whether the item is a by-product or not, and standard unit costs in association with each other, and when production results are input, delivery detail data including raw material item numbers, asset quantities, unit costs, and cost amounts, and receipt detail data including finished or by-product item numbers, asset quantities, apportionment base values, and cost amounts are input and registered in storage unit 106. At this time, with reference to item number master 106a, if the item number is a by-product, the apportionment base value is set to "0" and the cost amount is set to "0", and for the cost amounts of item numbers other than by-products, the apportionment base value is set to "0" and the cost amount is set to "0". and a production result input unit 102a which, during cost processing calculation, changes the cost amount of by-products to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price in the product number master 106a, and changes the cost amounts of product numbers other than by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product in accordance with the set apportionment reference value from the amount based on the set apportionment reference value.Therefore, when calculating the cost amounts of products and by-products when manufacturing products from raw materials, it is possible to easily calculate the cost amounts of products and by-products without the need to manually calculate the apportionment reference value.

[0080] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0081] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0082] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0083] 5. 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.

[0084] 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 known methods.

[0085] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0086] Furthermore, with regard to the cost management device 100, the components shown in the figures are merely functional concepts, and the cost management device 100 does not necessarily have to be physically configured as shown in the figures.

[0087] For example, the processing functions of the cost management 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 in a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the cost management 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 a RAM, and cooperates with the CPU to form a control unit.

[0088] In addition, this computer program may be stored in an application program server connected to the cost management device 100 via any network, and it is also possible to download all or part of it as needed.

[0089] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0090] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a configuration that is distributed as a plurality of modules or libraries, and a program that achieves its function by cooperating with a separate program, such as an OS. 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, may use well-known configurations and procedures.

[0091] The various databases etc. stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0092] The cost management 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 management device 100 may be realized by installing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0093] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to 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. [Explanation of symbols]

[0094] 100 Cost Management Device 102 Control section 102a Manufacturing performance input section 102b Master Maintenance Department 102c Screen display control unit 104 Communication interface section 106 Storage section 106a Part Number Master 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A cost management device comprising a control unit, which calculates the cost of a product and a by-product when manufacturing a product from raw materials, The control unit is The device is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, a production performance input means for inputting, when inputting production performance, delivery detail data including the part number, asset quantity, unit cost, and cost amount of raw materials, and receipt detail data including the part number, asset quantity, allocation base value, and cost amount of finished products or by-products, and registering them in the storage area, and at that time, for the receipt detail data, referring to the master, if the part number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and for the cost amount of part numbers other than by-products, setting an amount according to the set allocation base value, and at the time of cost processing calculation, changing the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost of the master, and changing the cost amount of part numbers other than the by-product to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value.

2. The cost management device according to claim 1, characterized in that, when the cost amount of the delivery detail data changes, the manufacturing performance input means adjusts the cost amount of the product number other than the by-product while maintaining the cost amount of the by-product in the receipt detail data.

3. 2. The cost management device according to claim 1, wherein the set allocation reference value can be changed by an operator.

4. 4. The cost management device according to claim 1, wherein the product number includes meat.

5. A cost management method executed by an information processing device having a control unit, The control unit is The device is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, Executed in the control unit, a production performance input step of inputting delivery detail data including the part number, asset quantity, unit cost price, and cost amount of raw materials, and receipt detail data including the part number, asset quantity, allocation base value, and cost amount of finished products or by-products, and registering them in the storage area when inputting production performance, and at that time, referring to the master for the receipt detail data, if the part number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and setting an amount according to the set allocation base value for the cost amount of part numbers other than by-products, and changing the cost amount of the by-products to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost of the master at the time of cost processing calculation, and changing the cost amount of the part numbers other than the by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value.

6. A cost management program to be executed by an information processing device having a control unit, The control unit is The device is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, In the control unit, a cost management program for executing a manufacturing performance input process which, when inputting manufacturing performance, inputs and registers in the storage area delivery detail data including the part number, asset quantity, unit cost, and cost amount of raw materials, and receipt detail data including the part number, asset quantity, allocation base value, and cost amount of finished product or by-product, and at that time, refers to the master for the receipt detail data, and if the part number is a by-product, sets the allocation base value to "0" and sets the cost amount to "0", and for the cost amount of part numbers other than by-products, sets an amount according to the set allocation base value, and, at the time of cost processing calculation, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost of the master, and changes the cost amount of part numbers other than the by-product to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value.

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