Planned labor cost calculation apparatus, planned labor cost calculation method, and planned labor cost calculation program

Abstract

To provide a planned labor cost calculation apparatus and the like that are capable of calculating planned labor costs (particularly planned labor costs in months in which a large amount of work occurs) of salaried employees (employees whose actual labor costs per month are fixed regardless of presence or absence of overtime) such that deviation from actual labor costs is reduced, and that thereby enable grasping of planned labor costs close to actual labor costs even in monthly accounting.SOLUTION: In this embodiment, for salaried employees: (1) monthly working hours are aggregated for each employee and for each project on the basis of daily report data; (2) adjusted daily report hours defined by "monthly working hours per employee per project × (assumed working hours ÷ monthly working hours per employee)" are calculated for each employee and for each project by using assumed working hours and the obtained aggregation results; (3) planned labor costs defined by "planned unit price × adjusted daily report hours" are calculated for each employee and for each project by using a planned unit price and the obtained calculation results; and (4) the obtained calculation results are aggregated for each employee.SELECTED DRAWING: Figure 6

Description

[Technical Field]

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

[0002] Patent document 1 discloses an information processing device that, apart from execution budget information, enables management of daily actual results and actual amounts of labor costs (e.g., personnel costs) for elapsed months, and planned times and planned labor costs for planned months, and can predict the final labor costs for each employee of a project. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2021-140737 Summary of the Invention [Problem to be solved by the invention]

[0004] In the IT industry, planned labor costs are sometimes calculated for each project as "planned unit price x daily reported hours worked on the project," which has the advantage of allowing for earlier monthly accounting processing since there is no need to wait for payroll calculations, but it also has the disadvantage of a large discrepancy with actual labor costs if the planned unit price is inappropriate. Also, in the IT industry, actual labor costs are sometimes allocated for each project as "actual labor costs based on salary payment amount x (daily reported hours worked on the project ÷ total daily reported hours for the current month)," which has the advantage of being based on actual salary payment amounts and therefore less likely to discrepancy with labor costs in cost accounting, but it also has the disadvantage of complicated processing since the salary payment period and accounting period may differ and overtime pay is often paid the following month.

[0005] In the IT industry, work tends to be concentrated during busy periods (such as the quarterly settlement period, half-yearly settlement period, or fiscal year end). Furthermore, in the case of fixed salaries (such as annual salary or a fixed monthly salary for managerial positions), actual labor costs (salary) hardly fluctuate. However, when planned labor costs are used, if a fixed-salary employee works a lot of hours during busy periods, the planned labor costs (labor costs in cost accounting) for the month in which a lot of work occurs can be large, resulting in a discrepancy with the actual labor costs.

[0006] The present invention has been made in consideration of the above, and aims to provide a planned labor cost calculation device, a planned labor cost calculation method, and a planned labor cost calculation program that can calculate the planned labor costs (especially the planned labor costs for months when a lot of work occurs) of fixed-salary employees (employees whose monthly actual labor costs are fixed regardless of whether they work overtime) so as to reduce the discrepancy with the actual labor costs, and ultimately make it possible to grasp planned labor costs that are close to the actual labor costs even in monthly accounting. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the estimated labor cost calculation device of the present invention has access to daily report data in which working hours are stored by employee, project, and day, and targets employees whose monthly actual labor costs are fixed regardless of whether they work overtime. The estimated working hours per employee per project per month are calculated based on the daily report data by a first calculation unit, and the estimated working hours per employee per project per month x (previous) are calculated using the estimated working hours per employee per month that are set in advance and that are applied to all employees in a company and the calculation results obtained by the first calculation unit. The system is characterized by comprising: a first calculation unit that calculates adjusted daily reporting hours for each employee and project, defined as "basic labor cost per employee per month divided by the estimated operating hours"; a second calculation unit that calculates planned labor costs for each employee and project, defined as "planned unit price × adjusted daily reporting hours," using planned unit prices that are preset for each employee and defined as "basic labor cost per employee per month divided by the estimated operating hours" and the calculation results obtained by the first calculation unit; and a second calculation unit that calculates the calculation results obtained by the second calculation unit for each employee.

[0008] The first counting unit may recognize the target employee based on the settings in the master.

[0009] The first calculation unit may use the estimated operation time set in the master.

[0010] The second calculation unit may use the expected unit price set in a master.

[0011] The basic labor cost may be set in a master.

[0012] The project may also occur at a company engaged in the IT, construction, or facility construction business.

[0013] In addition, the estimated labor cost calculation method of the present invention is characterized in that a control unit of an information processing device that can access daily report data in which working hours are stored by employee, project, and day executes the following steps: a first calculation step in which a monthly working hour is calculated by employee and project based on the daily report data for employees whose monthly actual labor costs are fixed regardless of whether they work overtime; a first calculation step in which an adjusted daily report hour, defined as "monthly working hours per employee per project × (the estimated working hours ÷ monthly working hours per employee)," is calculated by employee and project using a predetermined estimated monthly working hour per employee that applies to all employees in a company and the calculation result obtained in the first calculation step; a second calculation step in which an estimated unit price, defined as "monthly basic labor cost per employee set in advance for each employee ÷ the estimated working hour," which is set in advance for each employee, and the calculation result obtained in the first calculation step, is used to calculate an estimated labor cost, defined as "the estimated unit price × the adjusted daily report hour," by employee and project; and a second calculation step in which the calculation result obtained in the second calculation step is calculated by employee.

[0014] In addition, the planned labor cost calculation program of the present invention causes a control unit of an information processing device that can access daily report data in which working hours are stored by employee, project, and day to execute the following steps: a first calculation step of calculating monthly working hours by employee and project based on the daily report data for employees whose monthly actual labor costs are fixed regardless of whether they work overtime; a first calculation step of calculating adjusted daily reporting hours by employee and project, using a predetermined estimated monthly working hours per employee that apply to all employees in a company and the calculation results obtained in the first calculation step; a second calculation step of calculating planned labor costs by employee and project, defined as ``monthly working hours per employee per project x (the estimated working hours ÷ monthly working hours per employee)'', using a planned unit price that is predetermined for each employee and defined as ``monthly basic labor cost per employee set in advance for each employee ÷ the estimated working hours'', and the calculation results obtained in the first calculation step; and a second calculation step of calculating planned labor costs by employee and project, defined as ``the planned unit price x the adjusted daily reporting hours''; [Effects of the Invention]

[0015] The present invention has the effect of making it possible to calculate the planned labor costs (especially the planned labor costs for months when a lot of work occurs) of fixed-salary employees (employees whose actual labor costs are fixed each month regardless of whether they work overtime) so that the discrepancy between the planned labor costs and the actual labor costs is reduced, thereby making it possible to grasp planned labor costs that are close to the actual labor costs even in monthly accounting. [Brief explanation of the drawings]

[0016] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of an information processing device 100. As shown in FIG. [Figure 2] FIG. 2 is a diagram showing an example of information stored in the estimated operation time master 106a. [Figure 3] FIG. 3 is a diagram showing an example of information stored in the basic labor cost master 106b. [Figure 4]FIG. 4 is a diagram showing an example of information stored in the planned unit price master 106c. [Figure 5] Figure 5 shows an example of the calculation of the conventional planned labor costs (planned unit price x daily reported hours) and actual labor costs for employees who are entitled to overtime pay. [Figure 6] FIG. 6 is a diagram showing an example of calculation of planned labor costs (planned unit price × adjusted daily report hours) and actual labor costs in this embodiment for a fixed-salary employee who does not receive overtime pay. [Figure 7] Figure 7 shows an example of the calculation of the conventional planned labor costs (planned unit price x daily reported hours) and actual labor costs for a fixed-salary employee who does not receive overtime pay. DETAILED DESCRIPTION OF THE INVENTION

[0017] Hereinafter, embodiments of a planned labor cost calculation device, a planned labor cost calculation method, and a planned labor cost calculation program according to the present invention will be described in detail with reference to the accompanying drawings. Note that the present invention is not limited to these embodiments.

[0018] [1. Configuration and Processing] An example of the configuration and processing of an information processing device 100 according to this embodiment (including the planned labor cost calculation device according to the present invention) will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the information processing device 100.

[0019] The information processing device 100 is constructed based on a commercially available desktop personal computer. Note that the information processing device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0020] The information processing device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the information processing device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0021] The communication interface unit 104 communicably connects the information processing device 100 to a 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 information processing device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0022] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0023] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that cooperate with an operating system (OS) to issue commands to a central processing unit (CPU) to perform various processes. The storage unit 106 may be, for example, a memory device such as a random access memory (RAM) or a read-only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The data stored in the storage unit 106 may be stored in the server 200, for example.

[0024] The storage unit 106 stores an estimated operating time master 106a (see FIG. 2), a basic labor cost master 106b (see FIG. 3), a planned unit price master 106c (see FIG. 4), and daily report data 106d (not shown) in which operating hours are stored by employee, project, and day. Note that "employees without overtime" in FIGS. 4, 6, and 7 refer to fixed-salary employees who do not receive overtime pay (employees whose monthly actual labor costs are fixed regardless of whether overtime is worked). Also, "employees with overtime work" in FIGS. 4 and 5 refer to employees who receive overtime pay (employees whose monthly actual labor costs vary depending on whether overtime is worked). 5, 6, and 7 show tables showing the monthly working hours of a certain employee for each project in a certain month, with the words "daily report data" written next to the tables and the tables being given the reference number 106d, but these tables are not the daily report data 106d themselves, but are obtained by aggregating the monthly working hours for each employee and project based on the daily report data 106d. In this embodiment, the projects may also be generated by companies operating in the IT, construction, or facility installation industries.

[0025] 1, the control unit 102 is a CPU or the like that performs overall control of the information processing device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0026] The control unit 102 conceptually includes a labor cost calculation unit 102a (including a first tallying unit, a first calculation unit, a second calculation unit, and a second tallying unit of the present invention).

[0027] Based on the settings of the planned unit price master 106c, the labor cost calculation unit 102a recognizes employees who are to be subject to the calculation of planned labor costs (adjusted daily report time x planned unit price) in this embodiment and employees who are to be subject to the calculation of planned labor costs (daily report time x planned unit price) as in the past.

[0028] The labor cost calculation unit 102a simultaneously executes the following processes (1A) to (1C) and (2) for employees who are the subject of the conventional calculation of planned labor costs (daily report hours x planned unit price) (i.e., employees whose monthly actual labor costs vary depending on whether or not they work overtime), and calculates the difference defined as "planned labor costs - actual labor costs" for each employee (see Figure 5). (1A) Based on the daily report data 106d, the working hours for one month are compiled by employee and project. (1B) Using the planned unit price (see Figure 4) set in advance for each employee and the aggregated results obtained in (1A), the planned labor costs, defined as "planned unit price x daily report time (monthly working hours)", are calculated for each employee and project. *The planned unit price is defined as "basic labor costs per employee per month, which are preset for each employee (see Figure 3)" divided by "estimated working hours per employee per month, which apply to all employees within a company (see Figure 2)." (1C) The calculation results obtained in (1B) shall be aggregated by employee. (2) Calculate the actual labor costs, defined as "basic labor costs + overtime pay," for each employee. *To calculate overtime pay, calculate the monthly overtime hours by comparing the monthly working hours with the expected working hours, and then calculate the overtime pay using the formula "overtime hours x specified overtime rate."

[0029] The labor cost calculation unit 102a executes the following steps (3A) to (3D) for employees who are the targets of the calculation of the planned labor cost (adjusted daily report hours × planned unit price) in this embodiment (i.e., employees whose monthly actual labor cost is fixed regardless of whether they work overtime). After determining the actual labor cost, which is the same as the basic labor cost, for each employee, the labor cost calculation unit 102a calculates the difference defined as "planned labor cost - actual labor cost" for each employee (see Figure 6). As a result, as shown in Figure 6, the cost calculation results match the actual labor cost. Note that if the conventional planned labor cost calculation is applied to employees whose monthly actual labor cost is fixed regardless of whether they work overtime, the cost calculation results may deviate from the actual labor cost, as shown in Figure 7. (3A) Based on the daily report data 106d, the working hours for one month are compiled by employee and project. (3B) Using the pre-set estimated working hours (see Figure 2) and the aggregated results obtained in (3A), the adjusted daily reporting hours, defined as "monthly working hours per employee per project x (estimated working hours ÷ monthly working hours per employee)", are calculated for each employee and project. (3C) Using the planned unit price (see Figure 4) set in advance for each employee and the calculation results obtained in (3B), the planned labor costs defined as "planned unit price x adjusted daily report hours" are calculated for each employee and project. The calculation results obtained in (3D) and (3C) are tabulated by employee.

[0030] [2. 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.

[0031] 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.

[0032] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0033] 3. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0034] 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.

[0035] Furthermore, 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 can be changed as desired unless otherwise specified.

[0036] Furthermore, with regard to the information processing device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0037] For example, all or any part of the processing functions of the information processing device 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 the information processing device 100 as needed. That is, a computer program for providing 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). The computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0038] This computer program may also be stored in an application program server connected to the information processing device 100 via any network, and all or part of it may be downloaded as needed.

[0039] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program 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.

[0040] 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.

[0041] 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.

[0042] The information processing device 100 may be configured as a known information processing device such as a personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The information processing device 100 may be realized by installing software (including programs, data, etc.) that causes the device to perform the processes described in this embodiment.

[0043] 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]

[0044] The present invention is particularly useful in labor cost accounting applications. [Explanation of symbols]

[0045] 100 Information processing device 102 Control section 102a Labor Cost Calculation Department 104 Communication interface unit 106 Storage section 106a Estimated operating time master 106b Basic Labor Cost Master 106c Planned Unit Price Master 106d Daily Report Data 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 Server device 300 Network

Claims

1. You can access daily report data that stores working hours by employee, project, and day. A first calculation unit calculates the monthly working hours of employees by employee and project based on the daily report data for employees whose actual labor costs are fixed each month regardless of whether they work overtime; a first calculation unit that calculates an adjusted daily report time for each employee and project, which is defined as "monthly working hours per employee per project x (said estimated working hours ÷ monthly working hours per employee)" using a preset monthly estimated working hours per employee that apply to all employees in a company and the counting results obtained by the first counting unit; a second calculation unit that calculates a planned labor cost defined as "the planned unit price x the adjusted daily report time" for each employee and project, using a planned unit price that is set in advance for each employee and that is defined as "a monthly basic labor cost per employee set in advance for each employee ÷ the planned operating time" and the calculation result obtained by the first calculation unit; a second calculation unit that calculates the calculation results obtained by the second calculation unit by employee; To have A planned labor cost calculation device characterized by the above.

2. the first counting unit recognizes the target employee based on master settings; 2. The expected labor cost calculation device according to claim 1,

3. the first calculation unit uses the estimated operation time set in the master; 3. The expected labor cost calculation device according to claim 2,

4. The second calculation unit uses the planned unit price set in the master.

4. The expected labor cost calculation device according to claim 3,

5. The basic labor costs are set in the master data.

5. The expected labor cost calculation device according to claim 4,

6. The project is to take place at a company engaged in the IT, construction or equipment installation business.

6. The expected labor cost calculation device according to claim 5,

7. A control unit of an information processing device that can access daily report data in which working hours are stored by employee, project, and day, A first calculation step calculates the monthly working hours of employees by employee and project based on the daily report data for employees whose monthly actual labor costs are fixed regardless of whether they work overtime or not; a first calculation step of calculating adjusted daily reporting hours for each employee and project, which is defined as "monthly working hours per employee per project x (said estimated working hours ÷ monthly working hours per employee)" using a preset monthly estimated working hours per employee that apply to all employees in a company and the aggregation results obtained in the first aggregation step; a second calculation step of calculating the estimated labor cost defined as "the estimated unit price x the adjusted daily report time" for each employee and project, using the estimated unit price defined as "basic labor cost per employee per month, which is preset for each employee, divided by the estimated operating hours" and the calculation results obtained in the first calculation step; a second aggregation step of aggregating the calculation results obtained in the second calculation step by employee; To carry out A method for calculating estimated labor costs characterized by the following.

8. A control unit of an information processing device that can access daily report data in which working hours are stored by employee, project, and day, A first calculation step calculates the monthly working hours of employees by employee and project based on the daily report data for employees whose monthly actual labor costs are fixed regardless of whether they work overtime or not; a first calculation step of calculating adjusted daily reporting hours for each employee and project, which is defined as "monthly working hours per employee per project x (said estimated working hours ÷ monthly working hours per employee)" using a preset monthly estimated working hours per employee that apply to all employees in a company and the aggregation results obtained in the first aggregation step; a second calculation step of calculating the estimated labor cost defined as "the estimated unit price x the adjusted daily report time" for each employee and project, using the estimated unit price defined as "basic labor cost per employee per month, which is preset for each employee, divided by the estimated operating hours" and the calculation results obtained in the first calculation step; a second aggregation step of aggregating the calculation results obtained in the second calculation step by employee; A program for calculating estimated labor costs.

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