Cost budget / actual management device, cost budget / actual management method, and cost budget / actual management program

Abstract

To highly accurately perform cost budget / actual management by subdividing and recording indirect costs.SOLUTION: A cost budget / actual management device according to the present embodiment includes: a master in which an indirect cost rate is set up for every product number classification, product number management department, and product number cost item; input means for inputting direct cost data including the product number, product number classification, product number management department, product number cost item, and cost of respective types of data; cost accounting processing means for aggregating costs of the direct cost data for every product number classification, product number management department, and product number cost item, and multiplying the aggregated cost by the indirect cost rate acquired from the master, with the product number classification, product number management department, and product number cost item used as keys to calculate indirect cost data; journal creation means for creating a prescribed-classification journal of planned cost data including the direct cost data and the indirect cost data; and cost difference totaling means for acquiring an actual incurred cost and creating a prescribed-classification cost difference spread sheet of the planned cost data and the acquired actual incurred cost.SELECTED DRAWING: Figure 1

Description

[Technical field]

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

[0002] For example, many companies in the large machinery manufacturing industry use individual cost management, calculating indirect costs against direct costs to calculate planned costs, and managing the actual costs by comparing them with the actual costs. For example, Patent Document 1 is an example of a system for managing the actual costs. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2020-4439 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the above-mentioned Patent Document 1 does not state anything about performing highly accurate cost budget / actual management by subdividing and recording indirect costs.

[0005] The present invention has been made in consideration of the above, and aims to provide a cost budget / actual management device, a cost budget / actual management method, and a cost budget / actual management program that are capable of performing cost budget / actual management with high accuracy by subdividing and recording indirect costs. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost budget / actual management device having a memory unit and a control unit, the memory unit stores a master in which an overhead rate is set for each serial number classification, serial number management department, and serial number cost item, and the control unit includes an input means for inputting direct cost data including serial numbers, serial number classifications, serial number management departments, serial number cost items, and costs for various data, a cost calculation processing means for aggregating costs of the direct cost data for each serial number classification, serial number management department, and serial number cost item, and multiplying the aggregated costs by an overhead rate obtained from the master using the serial number classification, serial number management department, and serial number cost item as keys to calculate overhead data, a journal entry creation means for creating journal entries for a specified classification for planned cost data including the direct cost data and the overhead cost data, and a cost difference aggregation means for acquiring actual costs incurred and creating a cost difference aggregation table for the specified classification for the planned cost data and the acquired actual costs.

[0007] According to another aspect of the present invention, the serial number classification may include a production serial number, a trial serial number, a repair serial number, an expense serial number, and a construction serial number.

[0008] According to another aspect of the present invention, the serial number management department may include a manufacturing department and a design department.

[0009] According to another aspect of the present invention, the manufacturing cost items may include direct labor costs, material costs, and outsourced processing costs.

[0010] According to another aspect of the present invention, the predetermined classification may include a serial number management department, a serial number, and a serial number classification.

[0011] According to another aspect of the present invention, the various data may include data on purchases, shipments, and work results.

[0012] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost budget / actual management method executed by an information processing device having a memory unit and a control unit, the memory unit stores a master in which an overhead rate is set for each serial number classification, serial number management department, and serial number cost item, and the control unit includes an input process for inputting direct cost data including serial numbers, serial number classification, serial number management department, serial number cost item, and cost for various data, a cost calculation process for aggregating the direct cost data for each serial number classification, serial number management department, and serial number cost item, and multiplying the aggregated cost by an overhead rate obtained from the master using the serial number classification, serial number management department, and serial number cost item as keys to calculate overhead data, a journal entry creation process for creating a journal entry for a specified classification for planned cost data including the direct cost data and the overhead cost data, and a cost difference compilation process for acquiring actual costs and creating a cost difference compilation table for the specified classification for the planned cost data and the acquired actual costs.

[0013] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost budget / actual management program to be executed by an information processing device having a control unit and a storage unit, the storage unit stores a master in which an indirect cost rate is set for each serial number classification, serial number management department, and serial number cost item, and the control unit includes an input process for inputting direct cost data including serial numbers, serial number classifications, serial number management departments, serial number cost items, and costs for various data, and an input process for inputting the direct cost data for each serial number classification, serial number management department, and serial number cost item into a storage unit. the direct cost data and the overhead rate obtained from the master using the production number classification, production number management department, and production number cost item as keys, to calculate overhead data; a journal entry creation process for creating journal entries for a specified classification for planned cost data including the direct cost data and the overhead cost data; and a cost difference aggregation process for acquiring actual costs, and creating a cost difference aggregation table for the specified classification for the planned cost data and the acquired actual costs. Effect of the Invention

[0014] According to the present invention, it is possible to perform highly accurate cost budget / actual management by segmenting and recording indirect costs. [Brief description of the drawings]

[0015] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a cost budget / actual management device according to the present embodiment. [Diagram 2] FIG. 2 is a diagram for explaining a specific example of the process of the control unit of the cost budget / actual management device according to the present embodiment. [Diagram 3] FIG. 3 is a diagram for explaining a specific example of the process of the control unit of the cost budget / actual management device according to the present embodiment. [Figure 4] FIG. 4 is a diagram for explaining a specific example of the process of the control unit of the cost budget / actual management device according to the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0016] 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.

[0017] [1: Overview] For example, in industries that manufacture large machinery, many companies practice individual cost management, calculating indirect costs against direct costs incurred to arrive at planned costs, and managing the actual costs by comparing them with the planned costs.

[0018] However, in the past, the calculation of the planned cost was based on a fixed ratio for each department, so manual entries had to be made in the accounting system, which placed a large burden on the person in charge. Also, the accuracy of the planned cost was low, so there was a large discrepancy between the actual cost and the budget.

[0019] Therefore, in this embodiment, overhead costs are subdivided and recorded to perform highly accurate cost budget / actual management. Specifically, the overhead cost estimated cost is calculated by multiplying the direct cost by an overhead rate (for example, an overhead rate set for each serial number classification, serial number cost item, and serial number management department) preset in the master, and the calculated estimated cost is linked to the accounting system to realize cost budget / actual management by comparing it with the actual cost incurred.

[0020] This allows overhead to be recorded for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item, making it possible to perform more accurate budget management of planned costs and actual costs. In addition, manual recording of overhead costs is no longer necessary, reducing the burden on personnel.

[0021] The present invention is useful, for example, in industries such as large-scale machinery manufacturing, which involves individual cost management and other industries of individual order manufacturing.

[0022] [2. Configuration] An example of the configuration of a cost budget / actual management device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of a cost budget / actual management device.

[0023] The cost budget / actual management device 100 is a commercially available desktop personal computer. The cost budget / actual management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0024] The cost budget / actual management device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units comprised in the cost budget / actual management device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0025] The communication interface unit 104 connects the cost forecast / actual management device 100 to the network 300 so that the cost forecast / actual management device 100 can communicate with 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 a communication line. Here, the network 300 has a function of connecting the cost forecast / actual management device 100 to the server 200 and the terminals 400... so that the cost forecast / actual management device 100 can communicate with the server 200 and the terminals 400..., and is, for example, the Internet or a LAN (Local Area Network). The terminals 400... are terminal devices used by accounting staff, purchasing staff, manufacturing staff, etc. Accounting staff, purchasing staff, manufacturing staff, etc. can use the terminals 400... to perform data communication with the cost forecast / actual management device 100, and can, for example, input data (master setting, purchase input, delivery input, work performance input, actual cost input, etc.) into the cost forecast / actual management device 100.

[0026] 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 realize 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.

[0027] 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.

[0028] The storage unit 106 also includes an overhead rate master 106a, a manufacturing number classification master 106b, and a data file 106c.

[0029] The overhead rate master 106a is a master for setting the type of overhead and its overhead rate for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item (type of direct cost), that is, a master for subdividing and setting overhead. The overhead rate master 106a is composed of tables that associate and register the manufacturing number classification, manufacturing number management department, target manufacturing number cost item (type of direct cost), manufacturing number cost item (type of indirect cost), and overhead rate (see Figure 2).

[0030] The serial number classification master 106b is a master that classifies serial numbers, and for example, a trial serial number, a repair serial number, an expense serial number, and an engineering serial number are registered (see FIG. 2).

[0031] The data file 106c is a file for storing various data such as direct cost data (planned direct costs) such as purchase input data, shipment input data, and work performance input data, indirect cost data (planned indirect costs), journal data, and cost variance summary tables.

[0032] The control unit 102 is a CPU or the like that comprehensively controls the cost budget / actual 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. The control unit 102 conceptually includes a master maintenance unit 102a, a purchase input unit 102b, a shipment input unit 102c, a work performance input unit 102d, a cost calculation processing unit 102e, an accounting linkage processing unit 102f, and an accounting system (cost difference tallying unit) 102g.

[0033] The master maintenance section 102a is used to perform editing such as addition, deletion, and modification of data in the overhead rate master 106a and the serial number classification master 106b.

[0034] The purchase input unit 102b inputs purchase input data including the data type "purchase", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores the data in a data file 106c.

[0035] The shipment input unit 102c inputs shipment input data including the data type "shipment", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores the data in a data file 106c.

[0036] The work performance input unit 102d inputs work performance input data including the data type "work performance", serial number, serial number classification, serial number cost item, serial number management department, and cost, and stores the data in a data file 106c.

[0037] The purchase input data, the delivery input data, and the work performance input data are collectively referred to as direct cost data, and the purchase input section 102b, the delivery input section 102c, and the work performance input section 102d constitute input means for inputting the direct cost data.

[0038] The cost calculation processing unit 102e aggregates (tallys up) the costs of the direct cost data for each production number classification, production number management department, and production number cost item, multiplies the aggregated costs by the overhead rate obtained from the overhead rate master 106a using the production number classification, production number management department, and production number cost item as keys, calculates overhead data, and stores the data in the data file 106c.

[0039] The journalization cooperation processing unit 102f cooperates with the accounting system (cost difference accumulation unit) 102g to prepare journalization of a predetermined classification for the planned cost data including the direct cost data and the indirect cost data, and stores the journalization in the data file 106c.

[0040] The accounting system (cost difference tallying section) 102g acquires the actual incurred costs, creates a cost difference tallying table for a predetermined classification for the planned cost data and the acquired actual incurred costs, and stores it in the data file 106c.

[0041] The serial number classification may include product serial number, prototype number, repair serial number, expense serial number, and construction serial number. The serial number management department may include a manufacturing department and a design department. The serial number cost item (type of direct cost) may include direct labor cost, material cost, and outsourced processing cost. The serial number cost item (type of indirect cost) may include indirect labor cost, indirect expense, and indirect material cost. The predetermined classification may include the serial number management department, serial number, and serial number classification.

[0042] [3. Specific Examples] A specific example of the processing of the cost budget / actual management device 100 in this embodiment will be described with reference to Figures 1 to 4. First, Figures 2 to 4 are diagrams for explaining a specific example of the processing of the control unit 102 of the cost budget / actual management device 100 in this embodiment. In the following description, the unit of monetary amount is always "thousand yen," and the notation thereof will be omitted.

[0043] (Master maintenance processing) 2, the master maintenance unit 102a executes a master maintenance process (step S1). Specifically, in the master maintenance process, the master maintenance unit 102a provides a master maintenance screen to the terminal 400 of the accounting staff in response to a request from the terminal 400, for example, and sets data in the overhead rate master 106a and the serial number classification master 106b in response to the operation of the terminal 400 of the accounting staff on the master maintenance screen.

[0044] Fig. 2(A) is a diagram showing an example of the overhead rate master 106a. In the example of the overhead rate master 106a shown in Fig. 2(A), the first line is registered with the manufacturing number classification "product manufacturing number", the manufacturing number management department "manufacturing department", the manufacturing number cost item "indirect labor cost", the target manufacturing number cost item "direct labor cost", and the overhead rate "2.0%", and the second line is registered with the manufacturing number classification "product manufacturing number", the manufacturing number management department "manufacturing department", the manufacturing number cost item "indirect cost", the target manufacturing number cost item "material cost, outsourcing processing cost", and the overhead rate "3.0%".

[0045] The third line has the production number classification "Prototype number", production number management department "Design department", production number cost item "Indirect labor costs", target production number cost item "Direct labor costs", and overhead rate "2.0%". The fourth line has the production number classification "Prototype number", production number management department "Design department", production number cost item "Indirect expenses", target production number cost items "Material costs, outsourced processing costs", and overhead rate "4.0%".

[0046] 2B is a diagram showing an example of registration of the manufacturing number classification master 106b. In the example of the manufacturing number classification master 106b shown in FIG. 2B, a trial manufacturing number, a repair manufacturing number, an expense manufacturing number, and a construction manufacturing number are registered.

[0047] (Direct cost data entry processing (purchase entry processing, shipment entry processing, work performance entry processing) 3, the purchase input unit 102b executes a purchase input process (step S2). Specifically, in the purchase input process, for example, the purchase input unit 102b provides a purchase input screen to the terminal 400 of the purchasing clerk in response to a request from the terminal 400, and inputs purchase input data in response to an operation of the terminal 400 of the purchasing clerk on the purchase input screen, and stores the data in the data file 106c.

[0048] The outgoing goods input unit 102c executes outgoing goods input processing (step S3). Specifically, in the outgoing goods input processing, the outgoing goods input unit 102c provides a shipment input screen to the terminal 400 in response to a request from the terminal 400 of the purchasing clerk, and inputs outgoing goods input data in response to an operation of the terminal 400 of the purchasing clerk on the shipment input screen, and stores the data in the data file 106c.

[0049] The work record input unit 102d executes a work record input process (step S4). Specifically, in the work record input process, the work record input unit 102d provides a manufacturing record input screen to the terminal 400 in response to a request from the terminal 400 of the manufacturing staff, and inputs work record input data in response to an operation of the terminal 400 of the manufacturing staff on the manufacturing record input screen, and stores the data in the data file 106c.

[0050] Fig. 3(A) is a diagram showing an example of direct cost data (cost details) recorded by each input process. In Fig. 3(A), the first line shows data type "Purchase", serial number "F1010095", serial number classification "Product serial number", serial number cost item "Material cost", serial number management department "Manufacturing department", and cost "1,000". The second line shows data type "Purchase", serial number "F9010002", serial number classification "Prototype serial number", serial number cost item "Outsourced processing cost", serial number management department "Design department", and cost "1,500". The first line has the data type ``Purchase'', serial number ``F9010002'', serial number classification ``Prototype number'', serial number cost item ``Materials cost'', serial number management department ``Design Department'', cost ``2,000'', and the fourth line has the data type ``Shipping'', serial number ``F1010095'', serial number classification ``Product serial number'', serial number cost item ``Materials cost'', serial number management department ``Manufacturing Department'', cost ``1,000''.

[0051] The fifth line has the data type "Outlet", serial number "F9010002", serial number classification "Prototype number", serial number cost item "Material cost", serial number management department "Design Department", cost "1,000". The sixth line has the data type "Outlet", serial number "F9010002", serial number classification "Prototype number", serial number cost item "Material cost", serial number management department "Design Department", cost "1,500". The seventh line has the data type "Work performance", serial number "F9010002", serial number classification "Prototype number", serial number cost item "Direct labor cost", serial number management department "Design Department", cost "5,000".

[0052] (Cost accounting process) The cost calculation processing unit 102e executes the cost calculation process (step S5). Specifically, in the cost calculation process, the cost calculation processing unit 102e aggregates the costs for each production number, production number classification, production number management department, and production number cost item (type of direct cost) for the direct cost data (purchase input data, shipment input data, and work result input data), obtains the overhead rate from the overhead rate master 106a using the production number classification, production number management department, and production number cost item (type of direct cost) as keys, and multiplies the overhead rate by the cost of the direct cost to calculate the overhead cost.

[0053] Figure 3(B) shows the cost calculation process, and shows the direct cost multiplied by the overhead rate. In Figure 3(B), the first line is calculated by aggregating the first and fourth lines of Figure 3(A), and using the production number classification "product number", production number cost item "material cost", and production number management department "manufacturing department" as keys to obtain the overhead rate "3.0%" from the overhead rate master 106a in Figure 2(A), resulting in the production number "F1010095", production number classification "product number", production number cost item "material cost", production number management department "manufacturing department", and cost "2,000" x overhead rate "3.0%".

[0054] The second line corresponds to the second line in Figure 3 (A), and using the production number classification "prototype production number", production number cost item "outsourced processing cost", and production number management department "design department" as keys, the overhead rate "4.0%" is obtained from the overhead rate master 106a in Figure 2 (A), and the result is production number "F9010002", production number classification "prototype production number", production number cost item "outsourced processing cost", production number management department "design department", cost "1,500" x overhead rate "4.0%".

[0055] The third line is obtained by aggregating the third, fifth, and sixth lines in FIG. 3(A) and obtaining the overhead rate of "4.0%" from the overhead rate master 106a in FIG. 2(A) using the production number classification "prototype number", production number cost item "material cost", and production number management department "design department" as keys, resulting in production number "F9010002", production number classification "prototype number", production number cost item "material cost", production number management department "design department", cost "4,500" x overhead rate "4.0%".

[0056] The fourth line corresponds to the seventh line in FIG. 3(A), and using the production number classification "prototype number", production number cost item "direct labor cost", and production number management department "design department" as keys, the overhead rate "2.0%" is obtained from the overhead rate master 106a in FIG. 2(A), and the result is production number "F9010002", production number classification "prototype number", production number cost item "direct labor cost", production number management department "design department", cost "5,000" x overhead rate "2.0%".

[0057] 4(C) shows the result of overhead cost calculation, and shows the result of totaling overhead by production number and production number cost item (type of overhead cost) by referring to the overhead cost rate master 106a. The first line shows production number "F1010095", production number cost item "overhead cost", manufacturing overhead "60", the second line shows production number "F9010002", production number cost item "overhead cost", manufacturing overhead "240", and the third line shows production number "F9010002", production number cost item "indirect labor cost", manufacturing overhead "100".

[0058] Figure 4(D) combines Figures 3(A) and 4(C) and shows the breakdown of direct and indirect costs by product number.

[0059] (Journal entry linkage processing) The journal entry cooperation processing unit 102f executes the journal entry cooperation processing (step S6). Specifically, in the journal entry cooperation processing, the journal entry cooperation processing unit 102f cooperates with the accounting system (cost difference tallying unit) 102g to create journal entries for the planned cost data (direct cost data and indirect cost data) for a predetermined classification (for example, by department) and stores the journal entries in the data file 106c.

[0060] Figure 4 (E) shows an example of accounting for the manufacturing department and the design department. For the manufacturing department, the following are the material costs "2,000" / temporary account (planned direct material costs) "2,000", subcontract processing costs "0" / temporary account (planned direct expenses) "0", indirect expenses "60" / temporary account (planned indirect expenses) "60", direct labor costs "0" / temporary account (planned direct labor costs) "0", indirect labor costs "0" / temporary account (planned indirect labor costs) "0".

[0061] For the design department, material costs are "4,500" / provisional account (planned direct material costs) "4,500", outsourced processing costs "1,500" / provisional account (planned direct expenses) "1,500", indirect expenses "240" / provisional account (planned indirect expenses) "240", direct labor costs "5,000" / provisional account (planned direct labor costs) "5,000", indirect labor costs "100" / provisional account (planned indirect labor costs) "100".

[0062] (Cost difference aggregation process) The accounting system (cost difference tallying unit) 102g executes a cost difference tallying process (step S7). Specifically, in the cost difference tallying process, the accounting system (cost difference tallying unit) 102g acquires the actual incurred costs (e.g., the actual amount of material costs, the actual amount of labor costs, and the actual amount of expenses), creates a cost difference tally table for each predetermined classification (e.g., each department) based on the planned cost and the actual incurred costs, and stores the table in the data file 106c. Note that the accounting system (cost difference tallying unit) 102g may provide an actual incurred cost input screen to the terminal 400 in response to a request from the accounting staff member's terminal 400, and input the actual incurred costs in response to the operation of the accounting staff member's terminal 400 on the actual incurred cost input screen.

[0063] Figure 4(F) is a diagram showing an example of a cost variance summary table by department. It can be calculated as follows: Material cost variance = actual material cost incurred - (planned direct material cost + planned indirect material cost), Labor cost variance = actual labor cost incurred - (planned direct labor cost + planned indirect labor cost), Expense cost variance = actual expense incurred - (planned direct expense + planned indirect expense).

[0064] For the production number management department "Manufacturing Department," actual material costs incurred are "2,000," planned direct material costs are "2,000," planned indirect material costs are "0," material cost cost variance is "0," actual labor costs incurred are "0," planned direct labor costs are "0," planned indirect labor costs are "0," labor cost cost variance is "0," actual expenses incurred are "50," planned direct expenses are "0," planned indirect expenses are "60," and expense cost variance is "-10."

[0065] For the serial number management department "Design Department", the actual material cost incurred is "4,600", the planned direct material cost is "4,500", the planned indirect material cost is "0", the material cost variance is "100", the actual labor cost incurred is "5,000", the planned direct labor cost is "5,000", the planned indirect labor cost is "100", the labor cost variance is "-100", the actual expense incurred is "1,740", the planned direct expense is "1,500", the planned indirect expense is "240", and the expense cost variance is "0". Note that although the data is tabulated by department here, it may also be tabulated by serial number or serial number classification.

[0066] As described above, according to this embodiment, there is provided an overhead rate master 106a in which an overhead rate is set for each serial number classification, serial number management department, and serial number cost item, input means (purchase input section 102b, shipment input section 102c, work record input section 102d) for inputting direct cost data including serial numbers, serial number classifications, serial number management departments, serial number cost items, and costs for various data, and a system for aggregating costs for the direct cost data for each serial number classification, serial number management department, and serial number cost item, and adding the serial number classification, serial number management department, and costs from the overhead rate master 106a to the aggregated costs. The system is provided with a cost calculation processing unit 102e which calculates overhead data by multiplying the overhead rate acquired using the manufacturing number cost item as a key, an accounting linking processing unit 102f which prepares an accounting entry for a predetermined classification for the planned cost data including the direct cost data and the overhead data, and an accounting system (cost difference aggregation unit) 102g which acquires actual costs and prepares a cost difference summary table for the predetermined classification for the planned cost data and the acquired actual costs, thereby enabling cost budget and actual management with high accuracy by segmenting and recording overhead.

[0067] [4. Other embodiments] The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0068] 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.

[0069] 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.

[0070] Moreover, with regard to the cost budget / actual management device 100, the components shown in the figures are merely functional concepts, and the device does not necessarily have to be physically configured as shown in the figures.

[0071] For example, the processing functions of the cost forecast / actual management device 100, particularly the processing functions performed by the control unit, 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 processing described in this embodiment, and is mechanically read by the cost forecast / actual 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.

[0072] In addition, this computer program may be stored in an application program server connected to the cost budget / actual management device 100 via any network, and it is also possible to download all or a part of it as necessary.

[0073] 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.

[0074] 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 distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0075] The various databases etc. 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 etc. used for various processes and providing websites.

[0076] The cost budget / actual 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 budget / actual management device 100 may be realized by installing software (including programs or data) that causes the device to realize the processing described in this embodiment.

[0077] 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]

[0078] 100 Cost budget and actual management device 102 Control section 102a Master Maintenance Department 102b Purchase Input Section 102c Warehouse entry section 102d Work record input section 102e Cost Accounting Processing Unit 102f Journal entry processing unit 102g Accounting System (Cost Difference Summary Section) 104 Communication interface section 106 Storage section 106a Indirect Cost Rate Master 106b Manufacturing number classification master 106c Data File 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network 400 terminals

Claims

1. A cost budget / actual management device having a control unit, The control unit is It is structured so that master data with overhead rates set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item can be accessed. An input means for inputting direct cost data including a production number, a production number classification, a production number management department, a production number cost item, and a cost with respect to various data; a cost calculation processing means for aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and multiplying the aggregated cost by an indirect cost rate obtained from the master using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item as keys to calculate indirect cost data; A cost budget / actual management device comprising:

2. The control unit further includes:

2. The cost forecast / actual management device according to claim 1, further comprising a journal entry creating means for creating journal entries of a predetermined classification for planned cost data including said direct cost data and said indirect cost data.

3. The control unit further includes: The cost forecast / actual management device according to claim 1, further comprising a cost difference aggregation means for acquiring actual incurred costs, and creating a cost difference aggregation table for a specified classification for the planned cost data including the direct cost data and the indirect cost data and the acquired actual incurred costs.

4. A cost budget / actual management method executed by an information processing device having a control unit, The control unit is It is structured so that master data with overhead rates set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item can be accessed. Executed in the control unit: An input process for inputting direct cost data including a production number, a production number classification, a production number management department, a production number cost item, and a cost for each type of data; a cost calculation process for aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and multiplying the aggregated cost by an indirect cost rate obtained from the master using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item as keys to calculate indirect cost data; A cost budget / actual management method comprising:

5. A cost budget / actual management program to be executed by an information processing device having a control unit, The control unit is It is structured so that master data with overhead rates set for each manufacturing number classification, manufacturing number management department, and manufacturing number cost item can be accessed. In the control unit, An input process for inputting direct cost data including a production number, a production number classification, a production number management department, a production number cost item, and a cost for each type of data; a cost calculation process for aggregating the direct cost data by manufacturing number classification, manufacturing number management department, and manufacturing number cost item, and multiplying the aggregated cost by an indirect cost rate obtained from the master using the manufacturing number classification, manufacturing number management department, and manufacturing number cost item as keys to calculate indirect cost data; A cost budget / actual management program to implement the above.

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