Automated Cost Accounting Device, Automated Cost Accounting Method, and Automated Cost Accounting Program

Abstract

To provide an automatic cost price accounting device, an automatic cost price accounting method, and an automatic cost price accounting program, which can properly manage departmental profit and loss.SOLUTION: An automatic cost price accounting device of the present embodiment: creates movement data in which the end-of-month inventory is distributed for each transfer destination department and for each warehouse by referring to a proportional division master that manages a proportional division rate for each transfer destination department and each warehouse based on delivery results aggregated for each department, each product, and each warehouse for gas sales on a monthly basis, and referring to transfer source monthly inventory data that manages a gas end-of-month inventory for each month; and generates monthly inventory update data obtained by referring to the movement data to update the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer source monthly inventory data.SELECTED DRAWING: Figure 1

Description

[Technical field]

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

[0002] Patent document 1 discloses a technique for calculating the internal profit unit price of a processed product by apportioning the internal profit amount of the product before processing to the quantity of the processed product when the inventory quantity changes due to processing of the product. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2021-131782 A Summary of the Invention [Problem to be solved by the invention]

[0004] In gas sales, each sales department fills gas from tanks into containers and delivers them to the customer, and at the end of the month, they check the customer's usage for each container and keep track of container inventory. On the other hand, in the gas business, the purchasing department purchases gas (product) in bulk and stores it in tanks as inventory, thereby managing inventory.

[0005] As a result, the sales department was not purchasing gas, and so gas inventory and costs remained in the purchasing department, making it impossible to calculate accurate costs and inventory amounts. As a result, the purchasing and sales departments were not able to properly manage profits.

[0006] The present invention has been made in consideration of the above, and has an object to provide an automatic cost accounting device, an automatic cost accounting method, and an automatic cost accounting program that can properly manage departmental profits and losses. [Means for solving the problem]

[0007] In order to solve the above-described problems and achieve the object, an automatic cost accounting apparatus according to the present invention is an automatic cost accounting apparatus including a control unit, which is accessible to an apportionment master that manages an apportionment rate for each transfer destination department and each warehouse based on the delivery results aggregated for each department, each product, and each warehouse on a monthly basis in gas sales, and transfer monthly inventory data that manages the end-of-month inventory quantity of gas on a monthly basis. The control unit refers to the apportionment master and the transfer monthly inventory data, and includes a movement data creation unit that creates movement data in which the end-of-month inventory quantity is allocated to each transfer destination department and each warehouse, and an update unit that generates monthly inventory update data in which the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer monthly inventory data is updated by referring to the movement data.

[0008] Further, an automatic cost accounting method according to the present invention is an automatic cost accounting method executed by an automatic cost accounting apparatus including a control unit, which is accessible to an apportionment master that manages an apportionment rate for each transfer destination department and each warehouse based on the delivery results aggregated for each department, each product, and each warehouse on a monthly basis in gas sales, and transfer monthly inventory data that manages the end-of-month inventory quantity of gas on a monthly basis. The method includes, executed by the control unit, a movement data creation step of referring to the apportionment master and the transfer monthly inventory data and creating movement data in which the end-of-month inventory quantity is allocated to each transfer destination department and each warehouse, and an update step of referring to the movement data and generating monthly inventory update data in which the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer monthly inventory data is updated.

[0009] Further, the automatic cost accounting program according to the present invention is an automatic cost accounting program executed by an automatic cost accounting device including a control unit, and is based on the delivery results aggregated for each department, each product, each warehouse, and each month in gas sales. It can access an apportionment master that manages the apportionment rates for each transfer destination department and each warehouse, and transfer monthly inventory data that manages the end-of-month inventory quantity of gas by month. The control unit refers to the apportionment master and the transfer monthly inventory data, and creates transfer data in which the end-of-month inventory quantity is allocated to each transfer destination department and each warehouse. A movement data creation step, and an update step of generating monthly inventory update data in which the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer monthly inventory data is updated with reference to the movement data. It is characterized by including.

Effect of the Invention

[0010] According to the present invention, there is an effect that departmental profits and losses can be appropriately managed.

Brief Explanation of Drawings

[0011]

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Embodiments for Carrying Out the Invention

[0012] Hereinafter, embodiments of the automatic cost accounting device, the credit management method, and the credit management program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited by this embodiment.

[0013] [1. Configuration] An example of the configuration of the automatic cost accounting device according to the present embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a schematic diagram showing an outline of an example of the configuration of the automatic cost accounting device in a block diagram.

[0014] The automatic cost accounting device 100 shown in FIG. 1 is a commercially available desktop personal computer. Note that the automatic cost accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.

[0015] The automatic cost accounting device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the automatic cost accounting device 100 is communicably connected via an arbitrary communication path.

[0016] The communication interface unit 104 communicably connects the automatic cost accounting device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data via another device and a communication line. Here, the network 300 has a function of communicably connecting the automatic cost accounting device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the storage unit 106 may be stored in the server 200, for example.

[0017] An input / output interface unit 108 is connected to an input device 112 and an output device 114. As the output device 114, in addition to a monitor (including a home TV), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Hereinafter, the output device 114 may be described as the monitor 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

[0018] The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving commands to the CPU (Central Processing Unit) in cooperation with the OS (Operating System) to perform various processes. As the storage unit 106, 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, and an optical disk can be used. The storage unit 106 stores sales data 106a, allocation master 106b, transfer monthly inventory data 106c, movement data 106d, monthly inventory update data 106e, actual inventory report data 106f, actual inventory report allocation data 106g, and purchase data 106h.

[0019] The sales data 106a aggregates and stores the monthly sales (delivery performance) for each department and each product.

[0020] Figure 2 is a diagram showing an example of the sales data table in the sales data 106a. In the sales data table T1 shown in Figure 2, the sales No., the sales date, the department, the sales category, the quantity (kg), the unit sales price, the sales amount, the unit cost price, and the cost amount are managed and stored in association with each other.

[0021] Specifically, in the first row of the sales data table T1, the sales No. "UR0011" is associated with the sales date "2021 / 9 / 10", the department "81 Sales Department A", the sales category "Sales", the quantity (kg) "526.36", the unit sales price "183.50", the sales amount "96,587", the unit cost price "156.00", and the cost amount "82,112" and managed and stored. In the sales data table T1 of Figure 2, only the department was shown, but for products, a similar sales data table T1 is stored for each product.

[0022] The allocation master 106b manages the allocation rate for each transfer destination department based on the delivery performance aggregated for each department, each product, and each warehouse on a monthly basis in gas sales.

[0023] Figure 3 is a diagram showing an example of the allocation master table in the allocation master 106b. In the allocation master table T2 shown in Figure 3, the target year and month, the source department, the source warehouse, the product, the destination department, the destination warehouse, the delivery performance (kg), and the allocation rate (%) are managed and stored in association with each other.

[0024] Specifically, in the first row of the allocation master table T2, the target month and year "2021 / 09", the transfer source department "85 Purchasing Department", the transfer source warehouse "085 85 Warehouse", the product "Propane Gas Truck", the transfer destination department "81 Sales Department A", the transfer destination warehouse "081 81 Warehouse", the delivery record (kg) "196,691.82", and the allocation rate (%) "16.267" are managed and stored in association. In the delivery record (kg) shown in Figure 3, for example, the total quantity (kg) (refer to the frame K2 in Figure 3) obtained by aggregating the delivery records (sales) for one month in Figure 2 (refer to the frame K1 in Figure 2) by department and by product and warehouse is aggregated. Also, the allocation rate (%) stores the value "16.267" obtained by dividing the delivery record (kg) "196,691.82" for each transfer destination department and each transfer destination warehouse by the quantity obtained by aggregating the delivery records (kg) for each transfer destination department and each transfer destination warehouse.

[0025] The transfer monthly inventory data 106c manages the end-of-month inventory quantity in association with each department, each warehouse, and each product.

[0026] Figure 4 is a diagram showing an example of the transfer monthly inventory data table in the transfer monthly inventory data 106c. In the transfer monthly inventory data table T3 shown in Figure 4, at least the target month and year, the department, the warehouse, the product, and the end-of-month inventory quantity (kg) are managed in association.

[0027] Specifically, in the first row of the transfer monthly inventory data table T3, the target month and year "2021 / 09", the department "85 Purchasing Department", the warehouse "085 85 Warehouse", the product "Propane Gas Truck", and the end-of-month inventory quantity (kg) "25,000.00" are managed and stored in association.

[0028] The movement data 106d is data obtained by the movement data creation unit 102c described later referring to the allocation master 106b and the transfer monthly inventory data 106c and allocating the monthly inventory quantity to each transfer destination department.

[0029] FIG. 5 is a diagram showing an example of a movement data table in the movement data 106d. In the movement data table T4 shown in FIG. 5, a movement number, a movement date, a shipping department, a shipping warehouse, a receiving department, a product, and a movement quantity (kg) are managed and stored in association with each other.

[0030] Specifically, in the first row of the movement data table T4, a movement number "I00000001", a movement date "2021 / 9 / 30", a shipping department "85 Purchasing Department", a shipping warehouse "085 85 Warehouse", a receiving department "81 Sales Department A", a product "Propane Gas Truck", and a movement quantity (kg) "4,066.75" are managed and stored in association with each other.

[0031] The monthly inventory update data 106e is data in which the update unit 102d described later refers to the movement data 106d and distributes the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer month inventory data 106c.

[0032] FIG. 6 is a diagram showing an example of a monthly inventory update data table in the monthly inventory update data 106e. In the monthly inventory update data table T5 shown in FIG. 6, at least a target year and month, a department, a warehouse, a product, and an end-of-month inventory quantity (kg) are managed and stored in association with each other.

[0033] Specifically, in the first row of the monthly inventory update data table T5, a target year and month "2021 / 09", a department "85 Purchasing Department", a warehouse "085 85 Warehouse", a product "Propane Gas Truck", and an end-of-month inventory quantity (kg) "0.00" are managed and stored in association with each other. Further, in the second row of the monthly inventory update data table T5, a target year and month "2021 / 09", a department "81 Sales Department A", a warehouse "081 81 Warehouse", a product "Propane Gas Truck", and an end-of-month inventory quantity (kg) "4,066.75" are managed and stored in association with each other.

[0034] As shown in the monthly inventory update data table T5, the monthly inventory update data table T5 manages and stores the end-of-month inventory quantities remaining in the purchasing department, allocated for each department, each product, and each warehouse according to the allocation ratio corresponding to the delivery record.

[0035] The actual inventory report data 106f is data that manages and associates the quantity for each inventory category, each windbag, for each department, each product, and each warehouse registered by the user on the inventory registration screen described later, with whether or not it reflects the allocation ratio.

[0036] Figure 7 is a diagram showing an example of the inventory report data table in the actual inventory report data 106f. In the actual inventory report data table T6 shown in Figure 7, at least the target year and month, department, warehouse, product, inventory category, windbag, quantity (kg), and allocation are managed and stored in association with each other.

[0037] Specifically, in the first row of the actual inventory report data table T6 shown in Figure 7, the target year and month "2021 / 09", department "85 Purchasing Department", warehouse "085 Warehouse 85", product "Propane Gas Truck", inventory category "In-house", windbag "20t Tank", quantity (kg) "8,000.00", and allocation "Yes" are managed and stored in association with each other.

[0038] The actual inventory report allocation data 106g is data that manages and associates, for each department, each warehouse, each product, and each windbag, the transfer destination department, the transfer destination warehouse, the quantity, and the allocation ratio with each other.

[0039] Figure 8 is a diagram showing an example of the inventory report allocation data table in the actual inventory report allocation data 106g. In the actual inventory report allocation data table T7 shown in Figure 8, at least the target year and month, department, warehouse, product, windbag, transfer destination department, transfer destination warehouse, quantity (kg), and allocation ratio (%) are managed and stored in association with each other.

[0040] Specifically, in the first row of the physical inventory report allocation data table T7, the target year and month "2021 / 09", department "85 Procurement Department", warehouse "085 Warehouse 85", product "Propane Gas Truck", tare weight "20t Tank", transfer destination department "81 Sales Department A", transfer destination warehouse "081 Warehouse 81", quantity (kg) "1,301.36", and allocation rate (%) "16.267" are managed in association and stored. Further, in the fifth row of the physical inventory report allocation data table T7, the target year and month "2021 / 09", department "85 Procurement Department", warehouse "085 Warehouse 85", product "Propane Gas Truck", tare weight "50t Tank", transfer destination department "81 Sales Department A", transfer destination warehouse "081 Warehouse 81", quantity (kg) "2,690.56", and allocation rate (%) "16.267" are managed in association and stored.

[0041] The procurement data 106h is data that manages at least the procurement amount and quantity in association for each procurement date of each department.

[0042] Figure 9 is a diagram showing an example of the procurement data table in the procurement data 106h. In the procurement data table T8 shown in Figure 10, the procurement No., procurement date, department, procurement classification, quantity (kg), and procurement unit price are managed in association and stored.

[0043] Specifically, in the first row of the procurement data table T8, the procurement No. "SI0015", procurement date "2021 / 9 / 10", department "81 Sales Department A", procurement classification "Procurement", quantity (kg) "1,000.00", and procurement unit price "156,000" are managed in association and stored.

[0044] Returning to Figure 1, the description of the configuration of the automatic cost accounting device 100 will be continued. The control unit 102 is a CPU or the like that comprehensively controls the automatic cost accounting device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs defining various processing procedures, and required data, and executes various information processes based on these stored programs. The control unit 102 includes a sales input unit 102a, an allocation master calculation unit 102b, a movement data creation unit 102c, an update unit 102d, an actual inventory registration unit 102e, a difference calculation unit 102f, a cost calculation processing unit 102g, and a display control unit 102h.

[0045] The sales input unit 102a generates sales data 106a that records daily sales results in response to an operation from the input device 112.

[0046] The allocation master calculation unit 102b refers to the sales data 106a, and in response to an operation from the input device 112, acquires the delivery results for each warehouse of the transfer destination department where the department, warehouse, and product serving as the transfer source of the inventory are specified, and generates an allocation master 106b that calculates the allocation rate for each warehouse of each transfer destination department.

[0047] The movement data creation unit 102c refers to the transfer monthly inventory data 106c and the allocation master 106b, and creates movement data 106d that distributes the end-of-month inventory quantity to each transfer destination department.

[0048] The update unit 102d refers to the movement data 106d created by the movement data creation unit 102c, and generates monthly inventory update data 106e that updates the end-of-month inventory quantity for each department and each product in the transfer monthly inventory data 106c.

[0049] The actual inventory registration unit 102e generates actual inventory report data 106f based on the input results entered by the user operating the input device 112 into each item of the inventory registration screen described later and each item of the actual inventory registration table.

[0050] The difference calculation unit 102f calculates the difference quantity for each department, each warehouse, and each product based on the monthly inventory update data 106e and the actual inventory report allocation data 106g, and updates the monthly inventory update data 106e.

[0051] The cost calculation processing unit 102g performs cost calculation processing by calculating the inventory valuation unit price, cost variance (physical inventory depletion), and the end-of-month inventory amount.

[0052] The display control unit 102h causes the sales performance table P2 generated by the cost calculation processing unit 102g to be displayed on the monitor 114.

[0053] [2. Processes Executed by the Automatic Cost Accounting Device 100] Next, the processes executed by the automatic cost accounting device 100 will be described. FIG. 10 is a flowchart showing an overview of the processes executed by the automatic cost accounting device 100.

[0054] As shown in FIG. 10, first, the sales input unit 102a generates sales data 106a in which daily sales performance is recorded in response to an operation from the input device 112 (step S101). Specifically, the sales input unit 102a generates sales data 106a (refer to the sales data table T1 shown in FIG. 2) in which daily sales performance is recorded in response to an operation from the input device 112.

[0055] Subsequently, the allocation master calculation unit 102b refers to the sales data 106a and generates an allocation master 106b in which the delivery performance is acquired for each department, warehouse, and product that is the source of the inventory transfer destination for each warehouse of the transfer destination department in response to an operation from the input device 112, and the allocation rate for each warehouse of the transfer destination department is calculated (step S102). Specifically, as shown in the allocation master table T2 shown in FIG. 3, the allocation master calculation unit 102b tallies the quantity of the delivery performance in the sales data 106a for each transfer destination warehouse of the transfer destination department and calculates the allocation rate for each transfer destination warehouse of the transfer destination department. For example, in the case of the transfer destination department "81 Sales Department A" and the transfer destination warehouse "081 81 Warehouse", the allocation master calculation unit 102b calculates, as the allocation rate, the value (16.267) obtained by dividing the delivery performance for each transfer destination warehouse of the transfer destination department by the value (1,207,621.00) obtained by adding all the delivery performances.

[0056] After that, the automatic cost accounting device 100 executes an inventory allocation process of allocating the inventory remaining in the purchasing department to each sales department, each product, and each warehouse according to the allocation rate for each department, each product, and each warehouse (step S103).

[0057] 〔Overview of inventory transfer process〕 FIG. 11 is a flowchart showing an overview of the inventory allocation process in step S103 of FIG. 10.

[0058] As shown in FIG. 11, first, the transfer data creation unit 102c acquires the transfer month-by-month inventory data 106c from the storage unit 106 (step S201). Specifically, as shown in FIG. 4 described above, the transfer data creation unit 102c acquires the transfer month-by-month inventory data 106c from the storage unit 106.

[0059] Subsequently, the transfer data creation unit 102c refers to the transfer month-by-month inventory data 106c and the allocation master 106b, and creates transfer data 106d (refer to the transfer data table T4 in FIG. 5 above) in which the end-of-month inventory quantity is allocated to each transfer destination department (step S202).

[0060] After that, the update unit 102d refers to the transfer data 106d created by the transfer data creation unit 102c (refer to FIG. 5 above), and generates monthly inventory update data 106e (refer to the monthly inventory update data table T5 in FIG. 6) in which the transfer month-by-month inventory data 106c is updated with the end-of-month inventory quantity for each department and each product. In this way, the automatic cost accounting device 100 can allocate the inventory remaining in the purchasing department to each sales department, each product, and each warehouse according to the allocation rate for each department, each product, and each warehouse. After step S203, the automatic cost accounting device 100 returns to the main routine of FIG. 10 and proceeds to step S104.

[0061] Returning to FIG. 10, the description after step S104 will be continued. In step S104, the automatic cost accounting device 100 performs physical inventory registration for each department, each product, each warehouse, and each ledger according to the operation information input by the user via the input device 112, and executes a physical registration process for allocating the physical inventory according to the allocation rate for each department, each product, and each warehouse.

[0062] 〔Overview of Physical Inventory Registration Process〕 FIG. 12 is a flowchart showing an overview of the physical inventory registration process in step S104 of FIG. 10.

[0063] As shown in FIG. 12, first, the display control unit 102h causes the monitor 114 to display a registration screen for registering the physical inventory (step S301).

[0064] FIG. 13 is a diagram showing an example of an inventory registration screen. The inventory registration screen P1 shown in FIG. 13 includes a processing classification item M1, an inventory classification item M2, a department item M3, a product item M4, a target year and month item M5, a warehouse item M6, and a physical inventory registration table D1. The physical inventory registration table D1 includes an inventory classification, a ledger, a capacity, a residual gas rate, an input method, a book indicating the number in stock, a Kg indicating the inventory quantity, and an allocation indicating the presence or absence of allocation. Also, "in-house" in the inventory classification refers to the inventory held (managed) within the company. Furthermore, "customer" in the inventory classification refers to the inventory held (managed) by the customer.

[0065] As shown in FIG. 13, the user operates the input device 112 to input and register each item in the inventory registration screen P1 and each item in the physical inventory registration table D1. Specifically, in the first row of the physical inventory registration table D1, the inventory classification "in-house", the ledger "20t tank", the capacity "20,000", the residual gas rate "1.00", the input method "kg", the inventory quantity "8,000.0", and the allocation "yes" are input and registered. Similarly, in the third row of the physical inventory registration table D1, the inventory classification "customer", the ledger "50kg tank", the capacity "50", the residual gas rate "0.75", the input method "0 books", the number in stock "20.00", the inventory quantity "750.0", and the allocation "no" are input and registered.

[0066] Return to FIG. 12 and continue the description after step S302. In step S302, the physical inventory registration unit 102e generates physical inventory report data 106f (refer to the physical inventory report data table T6 in FIG. 7 described above) based on the input results entered by the user operating the input device 112 for each item and each item in the physical inventory registration table D1.

[0067] Subsequently, the physical inventory registration unit 102e refers to the allocation master 106b and generates physical inventory report allocation data 106g (refer to the physical inventory report allocation data table T7 in FIG. 8 described above) obtained by allocating the physical inventory report data 106f to the physical inventory quantity for each department, each warehouse, each product, and each lot (step S303). As a result, the automatic cost accounting device 100 can obtain the physical inventory quantity for each lot (physical inventory report allocation data 106g) for each department, each warehouse, each product, and each lot that reflects the allocation rate based on the delivery results of the sales department. After step S303, the automatic cost accounting device 100 returns to the main routine in FIG. 10 and proceeds to step S105.

[0068] Return to FIG. 10 and continue the description after step S105. In step S105, the difference calculation unit 102f calculates the difference quantity for each department, each warehouse, and each product based on the monthly inventory update data 106e (refer to the monthly inventory update data table T5 in FIG. 6 described above) and the physical inventory report allocation data 106g (refer to the physical inventory report allocation data table T7 in FIG. 8 described above), and updates the monthly inventory update data 106e.

[0069] FIG. 14 is a diagram schematically illustrating the update content of the monthly inventory update data 106e by the difference calculation unit 102f. As shown in FIG. 14, the difference calculation unit 102f calculates the difference quantity (kg) between the system inventory and the physical inventory for each department, each warehouse, and each product, and updates the monthly inventory update data 106e.

[0070] Specifically, as shown in FIG. 14, in the second row of the monthly inventory update data table T9 (refer to frame K3), the cost calculation unit upper part 102f updates the monthly inventory update data 106e by adding the quantity (kg) of the 20t tank “1,301.36” and the quantity (kg) of the 50t tank “2,690.56” of the windbag in the “81 Sales Department A” in the actual inventory report allocation data table T7 of FIG. 8 described above to obtain the end-of-month inventory quantity (kg) “3,991.92”. Further, in the second row of the monthly inventory update data table T9 (refer to frame K3), the cost calculation unit upper part 102f subtracts the end-of-month inventory quantity (kg) “3,991.92” of the actual inventory from the end-of-month inventory quantity (kg) “4,066.75” indicating the system inventory for each department, each warehouse, and each product (refer to the end-of-month inventory quantity (kg) in the second row of the monthly inventory update data table T5 in FIG. 6), and records the value “74.83” as the difference quantity (kg) to update the monthly inventory update data 106e. In this way, the automatic cost accounting device 100 can achieve an allocation considering the allocation rate for the difference between the system inventory and the actual inventory for each department, each product, and each warehouse.

[0071] After step S105, the cost calculation processing unit 102g performs cost calculation processing by calculating the inventory valuation unit price, cost difference (inventory write-down), and end-of-month inventory amount (step S106).

[0072] 〔Outline of Cost Calculation Processing〕 FIG. 15 is a flowchart showing the outline of the cost calculation processing in step S106 of FIG. 10.

[0073] As shown in FIG. 15, first, the cost calculation processing unit 102g refers to the sales data 106a and the purchase data 106h and calculates the inventory valuation unit price for each department, each product, and each warehouse (step S401).

[0074] FIG. 16 is a diagram schematically showing the calculation content of the inventory valuation unit price for each department, each product, and each warehouse by the cost calculation processing unit 102g. FIG. 17 is a diagram showing an example of the item transfer table of the item content to be transferred. In FIG. 16, the inventory valuation unit price of the department “81 Sales Department A” in FIG. 14 is described as an example.

[0075] As shown in FIGS. 16 and 17, the cost calculation processing unit 102g refers to the item transfer table T11 and the purchase data 106h, and stores the purchase amount obtained by summing up the daily purchase amounts for each department, each product, and each warehouse in the purchase amount of the monthly inventory update data table T10. Further, the cost calculation processing unit 102g refers to the item transfer table T11 and the sales data 106a, and stores the value obtained by summing up the daily cost amounts for each department, each product, and each warehouse in the sales amount of the monthly inventory update data table T10.

[0076] Subsequently, the cost calculation processing unit 102g refers to the monthly inventory update data table T10 (see FIG. 16) and calculates the cost difference and the end-of-month inventory amount (step S402).

[0077] FIG. 18 is a diagram showing an example of the monthly inventory update data table in which the end-of-month inventory amount is stored. FIG. 19 is a diagram showing an example of the cost difference data table.

[0078] As shown in the cost difference data table T21 shown in FIG. 19, the cost calculation processing unit 102g calculates the value obtained by multiplying the difference quantity (kg) "74,83" by the cost unit price "156.00" as the cost amount "11,673" (cost difference). Then, as shown in the monthly inventory update data table T20 of FIG. 18, the cost calculation processing unit 102g calculates the value obtained by multiplying the end-of-month inventory quantity (kg) "3,991,92" by the evaluation unit price "156.00" as the inventory amount "621,116" (end-of-month inventory amount), and stores the difference amount "11,673" in the cost difference data table T21.

[0079] After step S402, the cost calculation processing unit 102g refers to the sales data 106a and the cost difference data table T21, and generates a sales performance table for each department and each product (step S403). FIG. 20 is a diagram showing an example of the sales performance table generated by the cost calculation processing unit 102g. As shown in FIG. 20, the cost calculation processing unit 102g refers to the sales data 106a and the cost difference data table T21, and generates a sales performance table P2 for each department and each product. After step S403, the automatic cost accounting device 100 returns to the main routine of FIG. 10 and proceeds to step S107.

[0080] Return to FIG. 10 and continue the description after step S107. In step S107, the display control unit 102h causes the sales performance table P2 to be displayed on the monitor 114. In this case, the display control unit 102h emphasizes the cost difference amount U1, for example, highlights the numbers in red and displays them on the monitor 114. Thereby, the user can intuitively grasp the cost difference. After step S107, the automatic cost accounting device 100 ends this process.

[0081] According to the embodiment described above, the update unit 102d refers to the transfer data 106d created by the transfer data creation unit 102c, and generates monthly inventory update data 106e in which the monthly-end inventory quantities of the transfer-monthly inventory data 106c are allocated and updated for each department and each product. Thereby, by transferring and accounting for the inventory of the purchasing department to the sales department, the profit and loss by department can be properly managed.

[0082] Also, according to the embodiment, the difference calculation unit 102f calculates the difference quantity for each department, each warehouse, and each product based on the monthly inventory update data 106e and the actual inventory report allocation data 106g, and updates the monthly inventory update data 106e. Thereby, by transferring and accounting for the inventory and inventory depletion of the purchasing department to the sales department, the profit and loss by department can be properly managed.

[0083] Further, according to the embodiment, since the cost calculation processing unit 102g calculates the inventory evaluation unit price, cost variance (physical inventory shrinkage), and the month-end inventory amount to perform cost calculation processing, even when the containers are different, by transferring and recording the inventory and physical inventory shrinkage of the purchasing department to the sales department, the profit and loss by department can be appropriately managed.

[0084] Further, according to the embodiment, since the cost calculation processing unit 102g generates a sales performance table P2 indicating the sales performance for each sales department, a sales performance table for each sales department can be obtained.

[0085] Further, according to the embodiment, since the display control unit 102h causes the sales performance table P2 to be displayed on the monitor 114, the user can intuitively grasp the sales performance for each sales department.

[0086] [3. Contribution to the Sustainable Development Goals (SDGs) Led by the United Nations] According to the present embodiment, since it can contribute to improving business efficiency and promoting appropriate business judgment of the company, it becomes possible to contribute to Goals 8 and 9 of the SDGs.

[0087] Further, according to the present embodiment, since it can contribute to reducing waste loss and promoting paperless and digitization, it becomes possible to contribute to Goals 12, 13, and 15 of the SDGs.

[0088] Further, according to the present embodiment, since it can contribute to strengthening control and governance, it becomes possible to contribute to Goal 16 of the SDGs.

[0089] [4. Other Embodiments] The present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims, in addition to the embodiments described above.

[0090] For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all or part of the processes described as being manually performed can be automatically performed by a known method.

[0091] Also, regarding 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 the drawings, they can be arbitrarily changed unless otherwise specified.

[0092] Furthermore, regarding the automatic cost accounting device 100, each of the illustrated components is a functional concept and does not necessarily have to be physically configured as shown in the figure.

[0093] For example, regarding the processing functions provided by the automatic cost accounting device 100, particularly each processing function performed by the control unit, all or any part of them may be realized by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware by wired logic. The program is stored in a non-transitory computer-readable storage medium including programmed instructions for causing an information processing device to execute the processes described in this embodiment, and is mechanically read by the automatic cost accounting device 100 as necessary. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is stored. This computer program is executed by being loaded into the RAM and constitutes the control unit in cooperation with the CPU.

[0094] Also, this computer program may be stored in an application program server connected to the automatic cost accounting device 100 via an arbitrary network, and all or part of it can be downloaded as necessary.

[0095] Also, a program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable storage medium, or may be configured as a program product. Here, this "storage medium" includes any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0096] Also, the "program" is a data processing method described in any language or description method, and is not limited to a form such as source code or binary code. Note that the "program" is not necessarily limited to being configured singly, and also includes those that are distributed as a plurality of modules or libraries, or those that achieve their functions in cooperation with other separate programs typified by an OS. Note that for the specific configuration, reading procedure, and installation procedure after reading for reading the storage medium in each device shown in the embodiment, well-known configurations and procedures can be used.

[0097] The various databases and the like stored in the storage unit are storage means such as a memory device such as a RAM or a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0098] Further, the automatic cost accounting 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 an arbitrary peripheral device is connected. Further, the automatic cost accounting device 100 may be realized by installing software (including a program or data, etc.) for realizing the processing described in the present embodiment in the device.

[0099] 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 arbitrary units according to various additions or according to the functional load. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

Industrial Applicability

[0100] The present invention is useful in the chemical industry and the like for transferring inventory purchased in a lump by the purchasing department to the sales department based on the delivery results.

Explanation of Signs

[0101] 100 Automatic cost accounting device 102 Control unit 102a Sales input unit 102b Allocation master calculation unit 102c Movement data creation unit 102d Update unit 102e Actual inventory registration process 102f Difference calculation unit 102g Cost calculation processing unit 102h Display control unit 104 Communication interface unit 106 Storage unit 106a Sales data 106b Allocation master 106c Transfer monthly inventory data 106d Movement data 106e Monthly inventory update data 106f Actual inventory report data 106g Actual inventory report breakdown data 106h Purchase data 108 Input / output interface section 112 Input device 114 Output device 200 Server 300 Network

Claims

1. An automatic cost accounting device comprising a control unit, an allocation master that manages the allocation rate for each transfer destination department and each warehouse based on the delivery results aggregated for each department, each product, and each warehouse on a monthly basis in gas sales, transfer monthly inventory data that manages the end-of-month inventory quantity of gas on a monthly basis, and is accessible to, the control unit refers to the allocation master and the transfer monthly inventory data, and a transfer data creation unit that creates transfer data in which the end-of-month inventory quantity is allocated to each transfer destination department and each warehouse, refers to the transfer data, and an update unit that generates monthly inventory update data in which the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer monthly inventory data is updated, and comprises, an automatic cost accounting device characterized by the above.

2. The automatic cost accounting device according to Claim 1, physical inventory report allocation data obtained by aggregating the inventory based on the allocation rate for each inventory classification, each department, each product, and each inventory ledger on a monthly basis, and is further accessible to, the control unit further comprises a difference calculation unit that calculates the difference quantity for each inventory classification, each department, each product, and each inventory ledger as inventory shrinkage based on the physical inventory report allocation data and the monthly inventory update data, the update unit subtracts and updates the difference quantity from the end-of-month inventory in the monthly inventory update data, an automatic cost accounting device characterized by the above.

3. The automatic cost accounting device according to Claim 2, is further accessible to sales data in which the sales results for each department, the quantity of the gas delivery results for each department, the sales amount, and the cost amount are associated with each other, and further comprises a cost calculation processing unit that calculates the sales performance by subtracting the difference amount obtained by multiplying the difference quantity by the evaluation unit price from the sales profit obtained by subtracting the cost amount from the sales amount for each month for each department, each product, and each warehouse based on the monthly inventory update data and the sales data, an automatic cost accounting device characterized by the above.

4. The automatic cost accounting device according to Claim 3, the cost calculation processing unit generates a sales performance table showing the sales performance for each sales department, an automatic cost accounting device characterized by the above.

5. The automatic cost accounting device according to Claim 4, further comprises a display control unit that causes the sales performance table to be displayed on a monitor, an automatic cost accounting device characterized by the above.

6. The automatic cost accounting device according to Claim 5, Further comprising an allocation master calculation unit that generates the allocation master in which the allocation rate corresponding to the delivery result is calculated for each department based on the quantity of the delivery result in the sales data. An automatic cost accounting device characterized by the above.

7. An automatic cost accounting method executed by an automatic cost accounting device including a control unit, An allocation master that manages the allocation rate for each destination department and each warehouse based on the delivery results aggregated for each department, each product, and each warehouse every month in gas sales, Transfer monthly inventory data that manages the end-of-month inventory quantity of gas by month, Accessible to, Executed by the control unit, A moving data creation step of referring to the allocation master and the transfer monthly inventory data and creating moving data in which the end-of-month inventory quantity is allocated to each destination department and each warehouse; An update step of referring to the moving data and generating monthly inventory update data in which the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer monthly inventory data is updated; Including An automatic cost accounting method characterized by the above.

8. An automatic cost accounting program executed by an automatic cost accounting device including a control unit, An allocation master that manages the allocation rate for each destination department and each warehouse based on the delivery results aggregated for each department, each product, and each warehouse every month in gas sales, Transfer monthly inventory data that manages the end-of-month inventory quantity of gas by month, Accessible to, The control unit, A moving data creation step of referring to the allocation master and the transfer monthly inventory data and creating moving data in which the end-of-month inventory quantity is allocated to each destination department and each warehouse; An update step of referring to the moving data and generating monthly inventory update data in which the end-of-month inventory quantity for each department, each product, and each warehouse in the transfer monthly inventory data is updated; Including An automatic cost accounting program characterized by the above.

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