Cost calculation device, cost calculation method, and cost calculation program

Abstract

To provide a novel function capable of generating a plurality of journal entries about one transaction by calculating the cost of each shop with the same standard by managing a plurality of common standard costs regardless of a type of a shop, and further efficiently and quickly performing comparison, analysis and evaluation at arbitrary timing without waiting for month-end closing.SOLUTION: A cost calculation device is provided with calculation means, in each transaction information included in reference data designated in a plurality of combinations, in which designations of reference data preset in a master as a combination of designation of reference data and a cost category are mutually the same but cost categories are mutually different, on the basis of the plurality of combinations, for calculating cost obtained by multiplying a cost unit corresponding to both a cost category in a combination and a product corresponding to transaction information by a transaction quantity corresponding to the transaction information about all cost categories mutually different of the plurality of combinations.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] In order to create more rational management strategies and provide more appropriate management guidance, companies that operate franchisees may use multiple cost axes based on the same standards, such as franchise (FC) costs and RC costs, in addition to actual costs, regardless of the type of store in question (franchise (FC) store or regular chain (RC) store), generate multiple journal entries for one transaction, create income statements, and compare, analyze, and evaluate profits.

[0003] However, in the past, costs were calculated manually using the FC cost unit price and RC cost unit price for each product separately from the actual cost, and journal entries were generated, which was risky for human error and placed a heavy burden on accounting staff. Furthermore, because journal entries had to be generated manually after monthly closing, it took a huge amount of time, and it took a long time before analysis could be performed.

[0004] For these reasons, there is a need for a new system that can generate journal entries using multiple cost axes more efficiently, create income statements, and more quickly compare, analyze, and evaluate profits. However, to date, no such system has been known (Patent Document 1). [Prior art documents] [Patent documents]

[0005] [Patent Document 1] Japanese Patent Publication No. 2022-46331 Summary of the Invention [Problem to be solved by the invention]

[0006] The purpose of this invention is to provide a new function that allows the costs of each store to be calculated on the same basis by managing multiple common standard costs regardless of the type of store, and allows multiple journal entries to be generated for each transaction, making it possible to compare, analyze, and evaluate profits more efficiently and quickly at any time without waiting for the end-of-month closing. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the cost accounting device of the present invention is a cost accounting device equipped with a control unit, and characterized in that the control unit is equipped with a calculation means for calculating, for each transaction information included in the reference data specified in the plurality of combinations, the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information, for all different cost categories in the plurality of combinations, based on a plurality of combinations in which the reference data specifications pre-set in the master as combinations of reference data specifications and cost categories are the same but the cost categories are different.

[0008] In addition, the cost calculation device according to the present invention is characterized in that the calculation means obtains the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information from a master in which the cost unit price is preset by cost category and by product, and calculates the cost using this.

[0009] In addition, the cost accounting device of the present invention is characterized in that the different cost categories of the multiple combinations include both cost categories for franchises (FCs) and cost categories for regular chains (RCs).

[0010] Furthermore, the cost calculation device according to the present invention is characterized in that the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information is the standard cost, and the calculation means calculates the actual cost corresponding to the standard cost separately from the calculated standard cost.

[0011] In addition, the cost calculation device according to the present invention is characterized in that the control unit further comprises journalizing means for generating journal entries using the costs calculated by the calculation means.

[0012] Furthermore, the cost accounting device according to the present invention is characterized in that each combination of reference data specification and cost category preset in the master further includes information on both the corresponding debit and credit account items, and the journal entry means generates a journal entry including the cost calculated by the calculation means, the occurrence date corresponding to the transaction information, the occurrence location corresponding to the transaction information, and the account item information.

[0013] In addition, the cost accounting device according to the present invention is characterized in that the control unit further comprises a creation means for creating an income statement trend chart by using the costs calculated by the calculation means, by cost category of the cost unit price used in the calculation and by occurrence location corresponding to the transaction information used in the calculation, based on the occurrence date corresponding to the transaction information used in the calculation.

[0014] The cost accounting device according to the present invention is also characterized in that the creation means creates an income statement transition table using the journal entries created by the journal entry means.

[0015] Furthermore, the cost accounting method according to the present invention is a cost accounting method executed in a cost accounting device equipped with a control unit, and is characterized by including a calculation step of calculating, based on a plurality of combinations executed by the control unit in which the reference data specifications pre-set in the master as combinations of reference data specifications and cost categories are the same but the cost categories are different, for each piece of transaction information included in the reference data specified in the plurality of combinations, the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information, for all of the different cost categories in the plurality of combinations.

[0016] Furthermore, the cost accounting program according to the present invention is a cost accounting program to be executed by a cost accounting device having a control unit, and causes the control unit to execute a calculation step of calculating, for each transaction information included in the reference data specified in the plurality of combinations, a cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information, for all different cost categories in the plurality of combinations, based on a plurality of combinations in which the reference data specifications preset in the master as combinations of reference data specifications and cost categories are the same but the cost categories are different from each other. [Effects of the Invention]

[0017] According to the present invention, by managing multiple common standard costs regardless of the type of store, it is possible to calculate the costs of each store using the same standards and generate multiple journal entries for each transaction, making it possible to compare, analyze, and evaluate profits more efficiently and quickly at any time without waiting for the end-of-month closing. [Brief explanation of the drawings]

[0018] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. [Figure 2]FIG. 2 is a diagram illustrating an example of the cost category master according to an embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of a cost master by commodity cost category according to an embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of a transaction category-specific journal entry definition master according to an embodiment. [Figure 5] FIG. 5 is a diagram illustrating an example of purchase data according to an embodiment. [Figure 6] FIG. 6 is a diagram illustrating an example of journal data according to an embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0019] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0020] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment, which includes a cost accounting device of the present invention, will be described with reference to FIG. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized with the configuration of this embodiment. Also, in the following description of the configuration, duplicated explanations may be omitted.

[0021] 1 is a block diagram showing an example of the configuration of a PC 100. The PC 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is communicably connected to a server 200 (such as a Web server) that stores various data (for example, the data stored in the storage unit 106, which may be the data described below) via a network 300 (such as the Internet, an intranet, or a LAN (Local Area Network)).

[0022] The components of the PC 100 are communicably connected via any communication path.

[0023] The PC 100 may be a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0024] The control unit 102 is a CPU or the like that performs overall control of the PC 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processes based on these stored programs.

[0025] The control unit 102 conceptually includes a calculation unit 102a, a journalization unit 102b, a creation unit 102c, and the like.

[0026] The calculation unit 102a calculates, for each transaction information included in the reference data specified in the plurality of combinations, the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information, for all the different cost categories in the plurality of combinations, based on a plurality of combinations in which the reference data specifications preset in the master are the same but the cost categories are different.

[0027] The reference data is specified using information that can directly or indirectly identify the data, such as a code, number, ID, name, or address.

[0028] The cost category is information that can directly or indirectly identify a cost category, and may be, for example, a code, number, ID, name, or the like.

[0029] Each combination of reference data and cost category preset in the master further includes information on corresponding debit and credit account items and transaction category.

[0030] The transaction classification is information that can directly or indirectly identify the classification of a transaction, and can be, for example, a code, number, ID, name, etc. The classification of a transaction can be, for example, purchase, transfer (warehouse issue), transfer (warehouse receipt), etc., and reference data may be distinguished depending on the classification of the transaction.

[0031] The reference data includes transaction information. The transaction information is information for each slip. The transaction information includes slip identification information, information identifying the date of occurrence, location identification information, product identification information, transaction quantity identification information, etc. The location of occurrence is the location where the transaction occurred, such as a department, company, or store. The slip identification information is information that can directly or indirectly identify the slip, and may be, for example, a code, number, ID, name, etc. The location identification information is information that can directly or indirectly identify the location of occurrence, and may be, for example, a code, number, ID, name, address, telephone number, postal code, etc. The transaction quantity identification information is information that can directly or indirectly identify the transaction quantity, and may be, for example, a direct numerical value such as the number of pieces, the number of volume units, or the number of mass units.

[0032] The calculation unit 102a uses the product identification information included in the transaction information to identify the product corresponding to the transaction information.

[0033] The calculation unit 102a obtains the unit cost price corresponding to both the cost category in the combination and the product corresponding to the transaction information from a master in which the unit cost price is preset by cost category and by product, and calculates the cost using this.

[0034] In the master data, where unit cost prices are preset, records containing product identification information, cost categories, and unit cost prices are registered by cost category and by product. In the master data, the unit cost prices of records for the same product but with different cost categories are different from each other.

[0035] In one embodiment, the multiple combinations of different cost categories include both the cost category for the unit cost price for franchises (FCs) (hereinafter sometimes referred to as the "unit cost price of FC costs") and the cost category for the unit cost price for regular chains (RCs) (hereinafter sometimes referred to as the "unit cost price of RC costs"). The cost category for the unit cost price for franchises (FCs) and the cost category for the unit cost price for regular chains (RCs) can each be further divided based on country, region, contract type, etc.

[0036] In one embodiment, the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information is the standard cost. In this embodiment, the calculation unit 102a calculates the actual cost corresponding to the standard cost separately from the calculated standard cost.

[0037] The journalizing unit 102b further includes a journalizing means for generating journal entries using the costs calculated by the calculating unit 102a. In one embodiment, the costs calculated by the calculating unit 102a include standard costs and actual costs.

[0038] The journalizing unit 102b generates a journal entry including the cost calculated by the calculating unit 102a, the occurrence date corresponding to the transaction information, the occurrence location corresponding to the transaction information, and information on the account item in the combination.

[0039] The journalizing unit 102b identifies the occurrence date and the occurrence location corresponding to the transaction information from the information specifying the occurrence date and the occurrence location identification information included in the transaction information.

[0040] The creation unit 102c uses the costs calculated by the calculation unit 102a to create an income statement by cost category of the cost unit price used in the calculation and by occurrence location corresponding to the transaction information used in the calculation, based on the occurrence date corresponding to the transaction information used in the calculation, and also creates an income statement trend table.

[0041] The creation unit 102c creates an income statement and an income statement transition table using the journalization generated by the journalization unit 102b.

[0042] The communication interface unit 104 communicably connects the PC 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.

[0043] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0044] The storage unit 106 conceptually includes a data storage unit 106a, a master storage unit 106b, and the like.

[0045] The data storage unit 106a stores data that can be used as reference data, such as purchase data, and journal data that stores journal entries generated by the journalizing unit 102b.

[0046] The master storage unit 106b stores various masters, such as a master in which a combination of reference data specification and cost category is preset, a master in which cost unit prices are preset by cost category and by product, and a master in which information regarding cost categories such as cost categories is preset.

[0047] An input device 400 and an output device 500 are connected to the input / output interface unit 108. The output device 400 includes display devices such as a display or projector, audio devices such as speakers, printing devices such as printers, as well as devices that allow downloading in data file format. The data file format may be a file format known in the art, such as PDF, CSV, document file, spreadsheet file, or text file. The input device 500 may include a keyboard, mouse, microphone, or a monitor that functions as a pointing device in cooperation with a mouse.

[0048] [2. Specific Examples] 2 to 6, the calculation of costs by the calculation unit 102a, the generation of journal entries by the journalizing unit 102b, and the creation of income statements and income statement transition tables by the creating unit 102c will be described in detail below using specific examples.

[0049] Figure 2 is a diagram showing the cost category master 10 in this specific example. The cost category master is used to set information about the cost category for each cost category in advance. The cost category master 10 in this specific example stores records 11 and 12 consisting of a cost category (cost category number) and a cost name for each cost category, and the cost category and the cost name are linked.

[0050] FIG. 3 is a diagram showing the cost master 20 by product cost category in this specific example. The cost master by product cost category is used to set unit costs by cost category and by product in advance. The cost master 20 by product cost category in this specific example stores records 21 to 24, each consisting of a product CD (product identification information), cost category, and unit cost amount, by product and cost category. Records 21 to 24 stored in the cost master 20 by product cost category in FIG. 3 are linked to records 11 and 12 stored in the cost category master 10 in FIG. 2 via the cost category.

[0051] FIG. 4 is a diagram showing the journal entry definition master 30 by transaction category in this specific example. The journal entry definition master by transaction category is used to pre-set combinations of reference data designations and cost categories. In this specific example, the journal entry definition master 30 by transaction category stores records 31 to 34 that include, in addition to cost categories and reference data names (reference data designations), transaction category information, such as transaction categories and transaction category names, as well as information on both debit and credit account items, debit and credit categories, accrual accounts, and counterparty accounts. Of the records 31 to 34 stored in the journal entry definition master 30 by transaction category in this specific example, records 31 and 31, which have the transaction category "TORI01" and the reference data designation "journal entry data," are records that include combinations in which the reference data designations are the same but the cost categories are different.

[0052] 5 is a diagram showing purchase data 40 in this specific example. In this specific example, the purchase data is one of the reference data that can be specified in the transaction category journal definition master. In this specific example, the purchase data 40 stores records 41 to 43, each consisting of a slip number (slip identification information), occurrence date (information identifying the occurrence date), occurrence department (information identifying the occurrence location), product CD (product identification information), and transaction quantity (information identifying the transaction quantity), and each record represents transaction information.

[0053] 6 is a diagram showing journal data 50 in this specific example. The journal data is data that stores journal entries generated by the journalizing unit 102b. The journal data 50 in this specific example stores journal entries 51 to 56, each consisting of an occurrence date, a debit item, a debit department, a debit amount, a credit item, a credit department, and a credit amount.

[0054] For each of the records 31 to 34 stored in the transaction category-specific journal entry definition master 30 in FIG. 4, the calculation unit 102a calculates the cost based on the reference data specified in the record, and the journal entry unit 102b generates a journal entry.

[0055] First, the journalizing unit 102b receives the designated period "2024 / 1 / 1 to 2024 / 1 / 31" input by the user via the input device 500 and an instruction to perform journalizing.

[0056] After receiving the data, the journal entry unit 102b extracts record 31, which is not currently being processed, from records 31 to 34 stored in the transaction category journal entry definition master 30 of Figure 4, and obtains the journal entry data 40 of Figure 5 corresponding to the specified period "2024 / 1 / 1 to 2024 / 1 / 31" received above, based on the reference data name "journal entry data" of record 31.

[0057] The journalizing unit 102b extracts record 41 from among records 41 to 43 stored in the acquired journalizing data 40 of FIG. 5, targeting record 31 extracted above, as transaction information for which journalization has not yet been created at this stage.

[0058] The calculation unit 102a extracts, from among the records 21 to 24 stored in the cost master 20 by product cost category in Fig. 3, record 21 that corresponds to both the cost category "1" of record 31 extracted by the journalizing unit 102b from the journalizing definition master 30 by transaction category and the product CD "01 (cheese)" of record 41 extracted by the journalizing unit 102b from the journalizing data 40. The extracted record 21 is linked to record 11 stored in the cost category master 10 in Fig. 2 via the cost category "1," and it can be determined that the amount "150" of the extracted record 21 is the cost unit price of the FC cost of the product CD "01 (cheese)."

[0059] The calculation unit 102a multiplies the transaction quantity "1000" of record 41 extracted by the journalization unit 102b by the cost unit price amount "150" of the FC cost of record 21 extracted above to calculate the standard cost "150,000".

[0060] As shown in journal entry 51 of journal entry data 50 in Figure 6, the journal entry unit 102b uses the standard cost "150,000" calculated by the calculation unit 102a as the debit and credit amounts, and based on the debit / credit category "debit," the occurrence account "purchases (FC cost)," and the counterpart account "miscellaneous" of record 31 extracted from the transaction category journal entry definition master 30, sets the occurrence account as the debit account and the counterpart account as the credit account, and uses the occurrence date "2024 / 1 / 10" of record 41 extracted from journal entry data 40 as the occurrence date, and based on the debit / credit category "debit" of record 31 and the occurrence department "Store A" of record 41, sets the occurrence department as the debit department and leaves the credit department blank, thereby generating new journal entry 51 and storing it in journal entry data 50.

[0061] Next, the journalizing unit 102b extracts record 42 from among records 41 to 43 stored in the acquired journalizing data 40 of Figure 5 as transaction information for which journalization has not yet been created at this stage, targeting record 31 extracted above.

[0062] The calculation unit 102a extracts record 21 from records 21 to 24 stored in the cost master 20 by product cost category in Figure 3, which corresponds to both the cost category "1" of record 31 extracted from the transaction category journal definition master 30 by the journalization unit 102b and the product CD "01 (cheese)" of record 42 extracted from the journalization data 40 by the journalization unit 102b.

[0063] The calculation unit 102a multiplies the transaction quantity "2000" of record 42 extracted by the journalization unit 102b by the cost unit price amount "150" of the FC cost of record 21 extracted above to calculate the standard cost "300,000".

[0064] As shown in journal entry 53 of journal entry data 50 in Figure 6, the journal entry unit 102b uses the standard cost "300,000" calculated by the calculation unit 102a as the debit and credit amounts, and based on the debit / credit category "debit," the occurrence account "purchases (FC cost)," and the counterpart account "miscellaneous" of record 31 extracted from the transaction category journal entry definition master 30, sets the occurrence account as the debit account and the counterpart account as the credit account, and uses the occurrence date "2024 / 1 / 15" of record 42 extracted from journal entry data 40 as the occurrence date, and based on the debit / credit category "debit" of record 31 and the occurrence department "Store B" of record 42, sets the occurrence department as the debit department and leaves the credit department blank, thereby generating new journal entry 53 and storing it in journal entry data 50.

[0065] Next, the journalizing unit 102b extracts record 43 from among records 41 to 43 stored in the acquired journalizing data 40 of Figure 5 as transaction information for which journalization has not yet been created at this stage, targeting record 31 extracted above.

[0066] The calculation unit 102a extracts record 23 from records 21 to 24 stored in the cost master 20 by product cost category in Figure 3, which corresponds to both the cost category "1" of record 31 extracted from the transaction category journal definition master 30 by the journalization unit 102b and the product CD "02 (source)" of record 43 extracted from the journalization data 40 by the journalization unit 102b.

[0067] The calculation unit 102a multiplies the transaction quantity "3000" of record 43 extracted by the journalizing unit 102b by the cost unit price amount "500" of the FC cost of record 23 extracted above to calculate the standard cost "1,500,000".

[0068] As shown in journal entry 55 of journal entry data 50 in Figure 6, journal entry unit 102b uses the standard cost "1,500,000" calculated by calculation unit 102a as the debit and credit amounts, and based on the debit / credit category "debit," the originating account "purchases (FC cost)," and the counterpart account "miscellaneous" of record 31 extracted from the transaction category journal entry definition master 30, sets the originating account as the debit account and the counterpart account as the credit account, and uses the occurrence date "2024 / 1 / 20" of record 43 extracted from journal entry data 40 as the occurrence date, and based on the debit / credit category "debit" of record 31 and the originating department "Store B" of record 43, sets the originating department as the debit department and leaves the credit department blank, thereby generating new journal entry 55 and storing it in journal entry data 50.

[0069] Next, since there are no more transaction information records for which journal entries have not yet been created at this stage for record 31 extracted above among records 41 to 43 stored in the acquired journal data 40 of Figure 5, the journal entry unit 102b newly extracts record 32, which is not currently being processed, from records 31 to 34 stored in the transaction category journal entry definition master 30 of Figure 4, and acquires journal entry data 40 of Figure 5 corresponding to the specified period "2024 / 1 / 1 to 2024 / 1 / 31" received above, based on the reference data name "journal entry data" of record 32.

[0070] The journalizing unit 102b extracts record 41 from among records 41 to 43 stored in the acquired journalizing data 40 of Figure 5, as transaction information for which journalization has not yet been created at this stage, targeting record 32 newly extracted above.

[0071] The calculation unit 102a extracts, from among the records 21 to 24 stored in the cost master 20 by product cost category in Fig. 3, record 22 that corresponds to both the cost category "2" of record 32 extracted by the journalizing unit 102b from the journalizing definition master 30 by transaction category and the product CD "01 (cheese)" of record 41 extracted by the journalizing unit 102b from the journalizing data 40. The extracted record 22 is linked to record 11 stored in the cost category master 10 in Fig. 2 via the cost category "1," and it can be determined that the amount "150" of the extracted record 22 is the cost unit price of the RC cost of the product CD "01 (cheese)."

[0072] The calculation unit 102a multiplies the transaction quantity "1000" of record 41 extracted by the journalization unit 102b by the cost unit price amount "100" of the RC cost of record 22 extracted above to calculate the standard cost "100,000".

[0073] As shown in journal entry 52 of journal entry data 50 in Figure 6, the journal entry unit 102b uses the standard cost "100,000" calculated by the calculation unit 102a as the debit and credit amounts, and based on the debit / credit category "debit," the occurrence account "Purchases (RC cost)," and the counterpart account "Miscellaneous" of record 32 extracted from the transaction category journal entry definition master 30, sets the occurrence account as the debit account and the counterpart account as the credit account, and uses the occurrence date "2024 / 1 / 10" of record 41 extracted from journal entry data 40 as the occurrence date, and based on the debit / credit category "debit" of record 32 and the occurrence department "Store A" of record 41, sets the occurrence department as the debit department and leaves the credit department blank, thereby generating new journal entry 52 and storing it in journal entry data 50.

[0074] Next, the journalizing unit 102b extracts record 42 from among the records 41 to 43 stored in the acquired journalizing data 40 of Figure 5, targeting the newly extracted record 32 as described above, as transaction information for which journalizing has not yet been created at this stage.

[0075] The calculation unit 102a extracts record 22 from records 21 to 24 stored in the cost master 20 by product cost category in Figure 3, which corresponds to both the cost category "2" of record 32 extracted from the transaction category journal definition master 30 by the journalization unit 102b and the product CD "01 (cheese)" of record 42 extracted from the journalization data 40 by the journalization unit 102b.

[0076] The calculation unit 102a multiplies the transaction quantity "2000" of record 42 extracted by the journalizing unit 102b by the cost unit price amount "100" of the RC cost of record 22 extracted above to calculate the standard cost "200,000".

[0077] As shown in journal entry 54 of journal entry data 50 in Figure 6, journal entry unit 102b uses the standard cost "200,000" calculated by calculation unit 102a as the debit and credit amounts, and based on the debit / credit category "debit," the occurrence account "Purchases (RC cost)," and the counterpart account "Miscellaneous" of record 32 extracted from the transaction category journal entry definition master 30, sets the occurrence account as the debit account and the counterpart account as the credit account, and uses the occurrence date "2024 / 1 / 15" of record 42 extracted from journal entry data 40 as the occurrence date, and based on the debit / credit category "debit" of record 32 and the occurrence department "Store B" of record 42, sets the occurrence department as the debit department and leaves the credit department blank, thereby generating new journal entry 54 and storing it in journal entry data 50.

[0078] Next, the journalizing unit 102b extracts record 43 from among records 41 to 43 stored in the acquired journalizing data 40 of Figure 5 as transaction information for which journalizing has not yet been created at this stage, targeting record 32 newly extracted above.

[0079] The calculation unit 102a extracts record 24 from records 21 to 24 stored in the cost master 20 by product cost category in Figure 3, which corresponds to both the cost category "2" of record 32 extracted from the transaction category journal definition master 30 by the journalization unit 102b and the product CD "02 (source)" of record 43 extracted from the journalization data 40 by the journalization unit 102b.

[0080] The calculation unit 102a multiplies the transaction quantity "3000" of record 43 extracted by the journalizing unit 102b by the cost unit price amount "400" of the RC cost of record 24 extracted above to calculate the standard cost "1,200,000".

[0081] As shown in journal entry 56 of journal entry data 50 in Figure 6, journal entry unit 102b uses the standard cost "1,200,000" calculated by calculation unit 102a as the debit and credit amounts, and based on the debit / credit category "debit," the occurrence account "Purchases (RC cost)," and the counterpart account "Miscellaneous" of record 32 extracted from the transaction category journal entry definition master 30, sets the occurrence account as the debit account and the counterpart account as the credit account, and uses the occurrence date "2024 / 1 / 20" of record 43 extracted from journal entry data 40 as the occurrence date, and based on the debit / credit category "debit" of record 32 and the occurrence department "Store B" of record 43, sets the occurrence department as the debit department and leaves the credit department blank, thereby generating new journal entry 56 and storing it in journal entry data 50.

[0082] Next, since there are no more transaction information records among the records 41 to 43 stored in the acquired journal data 40 of Figure 5 for which journal entries have not yet been created at this stage based on the newly extracted record 32, the journal entry unit 102b newly extracts record 33 from among the records 31 to 34 stored in the journal entry definition master 30 by transaction category of Figure 4, which is not currently being processed.

[0083] The journal entry unit 102b attempts to obtain the transfer (shipment) data based on the reference data name "transfer (shipment) data" of the newly extracted record 33, but at this stage, the transfer (shipment) data containing the record that is the transaction information has not been created.

[0084] The journalizing unit 102b further extracts a new record 34 that is not currently being processed from among the records 31 to 34 stored in the transaction category-specific journalization definition master 30 of FIG.

[0085] The journalization unit 102b attempts to obtain the transfer (warehouse) data based on the reference data name "transfer (warehouse) data" of the newly extracted record 34, but at this stage, the transfer (warehouse) data containing the record that is the transaction information has not been created.

[0086] Since there are no records among records 31 to 34 stored in the transaction category journal entry definition master 30 of Figure 4 that are not currently being processed, the journal entry unit 102b terminates the journal entry generation process by generating journal entries 51 to 56 of the journal entry data 50 of Figure 6.

[0087] In the journal entries 51 to 56 of the journal entry data 50 generated by the journal entry unit 102b, two journal entries are generated for each record of transaction information in the journal entry data 40 in Fig. 5, with the credit side journalized at different standard costs, "Purchases (RC cost)" and "Purchases (FC cost)." Specifically, the journal entry unit 102b generates two different standard cost journal entries, journal entry 51 and journal entry 52, for record 41 of transaction information with slip number "S0001" and the incurred department "Store A." The journal entry unit 102b generates two different standard cost journal entries, journal entry 53 and journal entry 54, for record 42 of transaction information with slip number "S0002" and the incurred department "Store B." The journal entry unit 102b generates two different standard cost journal entries, journal entry 55 and journal entry 56, for record 43 of transaction information with slip number "S0003" and the incurred department "Store B."

[0088] Furthermore, the calculation unit 102a calculates the actual costs corresponding to records 41 to 43 of the transaction information in the journalization data 40 of Figure 5, and the journalization unit 102b separately generates journal entries based on the calculated actual costs (journalization data of the actual costs is not shown).

[0089] The creation unit 102c creates an income statement (not shown) using six (2 x 3) journal entries 51 to 56 based on two different standard costs generated by the journal entry unit 102b and journal entries based on actual costs, and also creates an income statement transition table (not shown).The format, items, and creation method of the income statement transition table can be publicly known.

[0090] In this way, according to the present invention, by managing multiple common standard costs regardless of the type of store, it is possible to calculate the costs of each store using the same standards and generate multiple journal entries for each transaction, making it possible to more efficiently and quickly compare, analyze, and evaluate profits at any time without waiting for the end-of-month closing.

[0091] [3. 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 the achievement of SDGs Goals 8 and 9.

[0092] 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.

[0093] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0094] 4. Other Embodiments Although the embodiments of the present invention have been described above, the present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept described in the claims.

[0095] For example, among the processes described in the above-mentioned 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.

[0096] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the above documents and drawings can be changed as desired unless otherwise specified.

[0097] Furthermore, with regard to the PC 100, the components shown in the drawings are functional concepts, and do not necessarily have to be physically configured as shown in the drawings.

[0098] For example, all or any part of the processing functions of each device constituting PC 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by each device as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM and works with the CPU to form the control unit.

[0099] This computer program may also be stored in an application program server connected to the PC 100 via any network, and all or part of it may be downloaded as needed.

[0100] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program first product. Here, the term "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.

[0101] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure 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 the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0102] The various databases stored in the memory unit 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 used for various processes and providing websites.

[0103] The PC 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 PC 100 may be realized by installing software (including programs, data, etc.) that causes the PC 100 to perform the processes described in this embodiment.

[0104] 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 configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0105] The present invention is useful for accounting operations of franchised companies, primarily retailers. [Explanation of symbols]

[0106] 100 PC 102 Control section 102a Calculation section 102b Journal Department 102c Creation Department 104 Communication interface unit 106 Storage section 106a Data storage unit 106b Master storage unit 108 Input / Output Interface Section 200 servers 300 Network 400 Input Device 500 output devices

Claims

1. A cost accounting device including a control unit, The control unit The system is provided with a calculation means for calculating, based on a plurality of combinations of reference data designation and cost category preset in the master, in which the designation of reference data is the same but the cost category is different from one another, for each piece of transaction information included in the reference data designated in the plurality of combinations, the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the commodity corresponding to the transaction information, for all the different cost categories in the plurality of combinations. A cost accounting device characterized by:

2. The calculation means From the master in which the cost unit price is preset by cost category and by product, the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information is obtained, and the cost is calculated using this.

2. The cost accounting device according to claim 1.

3. The different cost categories of the plurality of combinations include both a cost category of unit cost prices for franchisees (FCs) and a cost category of unit cost prices for regular chains (RCs).

2. The cost accounting device according to claim 1.

4. The cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the product corresponding to the transaction information is the standard cost, The calculation means Calculate the actual cost corresponding to the standard cost separately from the calculated standard cost 2. The cost accounting device according to claim 1.

5. The control unit The cost calculation means further includes a journal entry means for generating a journal entry using the cost calculated by the calculation means.

2. The cost accounting device according to claim 1.

6. Each combination of reference data and cost category preset in the master data further includes information on the corresponding debit and credit accounts. The sorting means A journal entry is generated that includes the cost calculated by the calculation means, the occurrence date corresponding to the transaction information, the occurrence location corresponding to the transaction information, and information on the account item.

6. The cost accounting device according to claim 5.

7. The control unit The system further includes a creation means for creating an income statement transition table by using the costs calculated by the calculation means, by cost category of the unit cost used in the calculation and by occurrence location corresponding to the transaction information used in the calculation, based on the occurrence date corresponding to the transaction information used in the calculation.

2. The cost accounting device according to claim 1.

8. The creating means Generate an income statement transition table using the journal entries created by the journal entry means 8. The cost accounting device according to claim 7.

9. A cost accounting method executed in a cost accounting device having a control unit, Executed by the control unit, The method includes a calculation step of calculating, based on a plurality of combinations of reference data designation and cost category preset in the master in which the reference data designation is the same but the cost categories are different from each other, for each piece of transaction information included in the reference data designated in the plurality of combinations, the cost obtained by multiplying the transaction quantity corresponding to the transaction information by the cost unit price corresponding to both the cost category in the combination and the commodity corresponding to the transaction information, for all the different cost categories in the plurality of combinations. A cost accounting method characterized by:

10. A cost accounting program to be executed by a cost accounting device having a control unit, The control unit a calculation step of calculating, for each transaction information included in the reference data specified in the plurality of combinations, a cost obtained by multiplying a transaction quantity corresponding to the transaction information by a cost unit price corresponding to both the cost category in the combination and the commodity corresponding to the transaction information, for all the different cost categories in the plurality of combinations, based on a plurality of combinations in which the reference data specifications preset in the master are the same but the cost categories are different from each other; Cost accounting program to be executed.

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