Budget cost unit price calculation device, budget cost unit price calculation method, and budget cost unit price calculation program

Abstract

To provide a budget prime cost unit price calculation device or the like that can calculate a budget prime cost unit price of a product or the like in consideration of various variable factors.SOLUTION: The budget prime cost unit price calculation device is configured to: (1) acquire a configuration pattern CD linked to a designated budget category from a configuration pattern linking master; (2) acquire an item CD, a sub-item CD, a configuration numerator, a configuration denominator, and a yield rate linked to the acquired configuration pattern CD from a manufacturing configuration master; (3) acquire the designated budget category and a budget prime cost unit price of a sub-item linked to the acquired sub-item CD, from budget prime cost unit price data; (4) calculate a budget prime cost amount for each sub-item identified by the acquired sub-item CD based on the acquired configuration numerator, the configuration denominator and the yield rate, and the acquired budget prime cost unit price of the sub-item; and (5) tabulate the calculated budget prime cost amount for each sub-item for each designated budget category, and calculate the budget prime cost unit price of the item identified by the acquired item CD.SELECTED DRAWING: Figure 3

Description

[Technical Field]

[0001] The present invention relates to a budgeted cost unit price calculation device, a budgeted cost unit price calculation method, and a budgeted cost unit price calculation program. [Background technology]

[0002] Patent Document 1 discloses a technique that can quickly perform a simulation of product costs that takes into account fluctuations in exchange rates (see paragraph 0016 of Patent Document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2012-221020 Summary of the Invention [Problem to be solved by the invention]

[0004] Although it is important to perform a product cost simulation in this way, the technology described in Patent Document 1 above was unable to calculate the budgeted unit cost of a product while taking into consideration various variable factors (yield rate, budgeted unit cost of sub-items, etc.) For example, it was unable to simulate the budgeted unit cost when revising the yield rate for the second half of the year taking into consideration the results for the first half of the year, or to simulate the budgeted unit cost when manufacturing a new product or a substitute product in which the sub-items that make up a product are replaced with other sub-items with different budgeted unit costs.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a budgeted cost unit price calculation device, a budgeted cost unit price calculation method, and a budgeted cost unit price calculation program that can calculate the budgeted cost unit price of a product, etc., taking into account various variable factors. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the budget cost unit price calculation device according to the present invention is a budget cost unit price calculation device comprising a control unit and a storage unit, wherein the storage unit stores calculation target item identification data which is item identification data for a calculation target item which is an item for which a budget unit price is to be calculated, configuration pattern identification data for identifying a configuration pattern for the calculation target item, lower-level item identification data which is item identification data for lower-level items which are lower-level items that make up the calculation target item, a production configuration master including a configuration numerator, a configuration denominator, and a yield rate, a configuration pattern linking master including a category and the configuration pattern identification data, and budget cost unit price data including the category, the lower-level item identification data, and a budget unit price of the lower-level item, and the control unit is configured to acquire configuration pattern identification data linked to a specified category from the configuration pattern linking master, and to acquire configuration pattern identification data linked to the specified category from the production configuration master. a configuration acquisition means for acquiring calculation target item identification data, lower-level item identification data, constituent numerator, constituent denominator, and yield rate linked to configuration pattern identification data acquired by the pattern acquisition means; a lower-level item cost unit price acquisition means for acquiring, from the budgeted cost unit price data, the budgeted cost unit price of the lower-level item linked to the specified category and the lower-level item identification data acquired by the configuration acquisition means; a lower-level item cost amount calculation means for calculating the budgeted cost amount for each lower-level item identified by the lower-level item identification data acquired by the configuration acquisition means, based on the constituent numerator, constituent denominator, and yield rate acquired by the configuration acquisition means and the budgeted cost unit price of the lower-level item acquired by the lower-level item cost unit price acquisition means; and a budgeted cost unit price calculation means for calculating the budgeted cost unit price for the calculation target item identified by the calculation target item identification data acquired by the configuration acquisition means by aggregating, for each specified category, the budgeted cost amounts for each lower-level item calculated by the lower-level item cost amount calculation means.

[0007] In addition, in the budgeted cost unit price calculation device according to the present invention, the cost amount calculation means for each sub-item calculates a value obtained by dividing a first value, which is the value obtained by dividing the component numerator acquired by the component acquisition means by the component denominator acquired by the component acquisition means, and a second value, which is the value obtained by dividing the yield rate acquired by the component acquisition means by 100, by the first value, and multiplies the calculated value by the budgeted cost unit price of the sub-item acquired by the sub-item cost unit price acquisition means, thereby calculating the budgeted cost amount for each sub-item identified by the sub-item identification data acquired by the configuration acquisition means.

[0008] Furthermore, in a budget cost unit price calculation method according to the present invention, the method is executed by an information processing device having a control unit and a storage unit, wherein the storage unit stores calculation target item identification data, which is item identification data for a calculation target item that is an item for which a budget cost unit price is to be calculated, configuration pattern identification data for identifying a configuration pattern for the calculation target item, lower-level item identification data, which is item identification data for lower-level items that are lower-level items that make up the calculation target item, a production configuration master including a configuration numerator, a configuration denominator, and a yield rate, a configuration pattern linking master including a category and the configuration pattern identification data, and budget cost unit price data including the category, the lower-level item identification data, and a budget cost unit price of the lower-level item, and the control unit executes a configuration pattern acquisition step of acquiring configuration pattern identification data linked to a specified category from the configuration pattern linking master, and acquiring configuration pattern identification data linked to a specified category from the production configuration master in the configuration pattern acquisition step. a sub-item cost unit price acquisition step of acquiring, from the budgeted cost unit price data, a budgeted cost unit price of the sub-item associated with the specified category and the sub-item identification data acquired in the configuration acquisition step; a sub-item cost amount calculation step of calculating a budgeted cost amount for each sub-item identified by the sub-item identification data acquired in the configuration acquisition step, based on the constituent numerator, constituent denominator, and yield rate acquired in the configuration acquisition step and the budgeted cost unit price of the sub-item acquired in the sub-item cost unit price acquisition step; and a budgeted cost unit price calculation step of calculating a budgeted cost unit price for the calculation target item identified by the calculation target item identification data acquired in the configuration acquisition step by aggregating, for each specified category, the budgeted cost amounts for each sub-item calculated in the sub-item cost amount calculation step.

[0009] Furthermore, in a budget cost unit price calculation program according to the present invention, the budget cost unit price calculation program is to be executed by an information processing device having a control unit and a storage unit, wherein the storage unit stores calculation target item identification data which is item identification data for a calculation target item which is an item for which a budget unit price is to be calculated, configuration pattern identification data for identifying a configuration pattern for the calculation target item, lower-level item identification data which is item identification data for lower-level items which are lower-level items that make up the calculation target item, a manufacturing configuration master including a configuration numerator, a configuration denominator, and a yield rate, a configuration pattern linking master including a category and the configuration pattern identification data, and budget cost unit price data including the category, the lower-level item identification data, and the budget unit price of the lower-level item, and the program includes a configuration pattern acquisition step for causing the control unit to execute the program, of acquiring configuration pattern identification data linked to a specified category from the configuration pattern linking master, and a sub-item cost unit price acquisition step of acquiring, from the budgeted cost unit price data, a budgeted cost unit price of the sub-item associated with the specified category and the sub-item identification data acquired in the configuration acquisition step; a sub-item cost amount calculation step of calculating a budgeted cost amount for each sub-item identified by the sub-item identification data acquired in the configuration acquisition step, based on the constituent numerator, constituent denominator, and yield rate acquired in the configuration acquisition step and the budgeted cost unit price of the sub-item acquired in the sub-item cost unit price acquisition step; and a budgeted cost unit price calculation step of calculating a budgeted cost unit price for the calculation target item identified by the calculation target item identification data acquired in the configuration acquisition step by aggregating, for each specified category, the budgeted cost amounts for each sub-item calculated in the sub-item cost amount calculation step. [Effects of the Invention]

[0010] According to the present invention, it is possible to calculate the budgeted unit cost of a product or the like, taking into consideration various variable factors. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a budget cost unit price calculation device. [Figure 2] FIG. 2 is a diagram illustrating an example of the correlation between each master and each data. [Figure 3] FIG. 3 is a diagram showing a specific example of data when a budget simulation for the first half of the year is performed. [Figure 4] FIG. 4 is a diagram showing an example of an image of processing when a budget simulation for the second half of the year is performed. [Figure 5] FIG. 5 is a diagram showing a specific example of data when a budget simulation for the second half of the year is performed. [Figure 6] FIG. 6 is a diagram showing an example of an image of processing when a budget simulation is performed for a new product and an alternative product. [Figure 7] FIG. 7 shows a specific example of data when a budget simulation is performed for a new product and an alternative product. [Figure 8] FIG. 8 is a diagram showing an example of the budget cost calculation processing screen. DETAILED DESCRIPTION OF THE INVENTION

[0012] Hereinafter, embodiments of a budgeted cost unit price calculation device, a budgeted cost unit price calculation method, and a budgeted cost unit price calculation program according to the present invention will be described in detail with reference to the accompanying drawings. Note that the present invention is not limited to these embodiments.

[0013] [1. Overview] For manufacturers of chemical products, cost simulation is necessary because costs are greatly influenced by cost structure and yield factors (recipe).

[0014] However, with the conventional method, cost standards were formulated and calculated on an annual basis, which meant that cost calculations that took into account future variables lacked accuracy.

[0015] Therefore, in this embodiment, for example, by managing budget costs for simulation in addition to cost standards and pattern-linking them with multiple manufacturing configurations (recipe information), it is possible to perform deviation analysis that takes into account actual results from the first half of the year (yield information, etc.), refine the budget for the second half of the year, cost simulation when using alternative products, and budget simulation for new product development.

[0016] In short, in this embodiment, in order to satisfy the demand for grasping (simulating) cost information that takes into account future variables, a cost simulation is made possible by combining the budgeted cost and the manufacturing configuration (recipe) with the budget category pattern. In other words, in this embodiment, it is possible to perform a budgeted cost simulation calculation using composition information of raw materials and the like that make up the product, which is created for each budget category (budget category) for which a simulation is desired, and the budgeted cost unit price for each budget category (budget category). The specific configuration and operation are described below.

[0017] [2. Configuration] An example of the configuration of a budgeted cost unit price calculation device 100 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 the budgeted cost unit price calculation device 100.

[0018] The budget cost unit price calculation device 100 is a commercially available desktop personal computer. Note that the budget cost unit price calculation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0019] The budgeted cost unit calculation 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 budgeted cost unit calculation device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0020] The communication interface unit 104 communicably connects the budget cost unit price calculation device 100 to a network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the budget cost unit price calculation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data such as various masters described below may be stored in the server 200, for example.

[0021] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0022] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0023] The memory unit 106 includes, for example, a manufacturing configuration master 106a, a configuration pattern linking master by budget category 106b (hereinafter simply referred to as "configuration pattern linking master 106b") as a configuration pattern linking master, budget cost unit price data 106c, and budget cost detail data 106d.

[0024] As shown in Figures 2 and 3, the manufacturing configuration master 106a includes, for example, calculation target item identification data (item code) which is item identification data for a calculation target item, which is an item for which a budgeted unit cost is calculated, configuration pattern identification data (configuration pattern code) for identifying a configuration pattern for the calculation target item, a revision date, a configuration number, lower-level item identification data (lower-level item code) which is item identification data for lower-level items that are lower-level items that make up the calculation target item, a configuration numerator, a configuration denominator, a yield rate, etc.

[0025] The calculation target item may be a final product, or an intermediate item belonging to the final product that has other items belonging to the intermediate item (so-called intermediate product). That is, the budgeted cost unit price calculation device 100 according to this embodiment can calculate the budgeted cost unit price of the final product, and can also calculate the budgeted cost unit price of the intermediate product.

[0026] As shown in FIGS. 2 and 3, the configuration pattern linking master 106b includes, for example, a category (budget category), the configuration pattern identification data (configuration pattern code), and the like.

[0027] As shown in Figures 2 and 3, the budgeted cost unit price data 106c includes, for example, the revision date, the category (budget category), the item identification data, the cost item category, and the budgeted cost unit price. The item identification data may be either the lower-level item identification data (lower-level item code) or the calculation target item identification data (item code), and the budgeted cost unit price is the budgeted cost unit price corresponding to either the lower-level item or the calculation target item. For example, the budgeted cost unit price data 106c shown on the left side of Figure 3 includes the lower-level item identification data (lower-level item code) and the budgeted cost unit price of the lower-level item. In contrast, the budgeted cost unit price data 106c shown on the right side of Figure 3 includes the calculation target item identification data (item code) and the budgeted cost unit price of the calculation target item calculated by the budgeted cost unit price calculation unit 102e (described later).

[0028] 2 and 3, the budget cost detail data 106d includes, for example, the category (budget category), accounting year and month, cost item category, calculation target item identification data (item code), sub-item identification data (sub-item code), component count, budget cost amount of the sub-item, etc. The component count is, for example, the number of sub-items required to manufacture one calculation target item.

[0029] The control unit 102 is a CPU or the like that comprehensively controls the budget cost unit price calculation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs.

[0030] The control unit 102 functionally comprises, for example, (1) a configuration pattern acquisition unit 102a serving as configuration pattern acquisition means for acquiring configuration pattern identification data associated with a designated category from the configuration pattern linking master, (2) a configuration acquisition unit 102b serving as configuration acquisition means for acquiring, from the manufacturing configuration master, calculation target item identification data, lower-level item identification data, configuration numerator, configuration denominator, and yield rate associated with the configuration pattern identification data acquired by the configuration pattern acquisition means, and (3) a lower-level item cost unit price acquisition unit 102c serving as lower-level item cost unit price acquisition means for acquiring, from the budgeted cost unit price data, the budgeted cost unit price of the lower-level item associated with the designated category and the lower-level item identification data acquired by the configuration acquisition means. 02c, (4) a sub-item cost amount calculation unit 102d as a sub-item cost amount calculation means that calculates the budgeted cost amount for each sub-item identified by the sub-item identification data acquired by the configuration acquisition means, based on the component numerator, component denominator, and yield rate acquired by the configuration acquisition means and the budgeted cost unit price of the sub-item acquired by the sub-item cost unit price acquisition means, and (5) a budgeted cost unit price calculation unit 102e as a budgeted cost unit price calculation means that calculates the budgeted cost unit price for the calculation target item identified by the calculation target item identification data acquired by the configuration acquisition means by aggregating the budgeted cost amounts for each sub-item calculated by the sub-item cost amount calculation means for each specified category.

[0031] The configuration pattern acquiring unit 102a acquires the configuration pattern code linked to the designated budget category from the configuration pattern linking master 106b including the budget category and the configuration pattern code.

[0032] The configuration acquisition unit 102b acquires the item code, sub-item code, configuration numerator, configuration denominator, and yield rate linked to the configuration pattern code acquired by the configuration pattern acquisition unit 102a from the manufacturing configuration master 106a which includes the item code, the configuration pattern code, the sub-item code, the configuration numerator, the configuration denominator, and the yield rate.

[0033] The sub-item cost unit acquisition unit 102c acquires the budget cost unit price of the sub-item linked to the specified budget category and the sub-item code acquired by the configuration acquisition unit 102b from the budget cost unit price data 106c including the budget category, the sub-item code, and the budget cost unit price of the sub-item.

[0034] The cost amount calculation unit 102d for each sub-item calculates the budgeted cost amount for each sub-item identified by the sub-item code acquired by the configuration acquisition unit 102b, based on the component numerator, component denominator, and yield rate acquired by the configuration acquisition unit 102b and the budgeted cost unit price of the sub-item acquired by the sub-item cost unit price acquisition unit 102c.

[0035] The budgeted cost unit price calculation unit 102e calculates the budgeted cost unit price of the item (=final product or intermediate product) identified by the item code acquired by the configuration acquisition unit 102b by aggregating the budgeted cost amount for each sub-item calculated by the sub-item cost amount calculation unit 102d for each specified budget category.

[0036] [3. Specific examples of processing] This section describes specific examples of processing according to this embodiment. First, a budgeted cost simulation for the first half of the year will be described, then a budgeted cost simulation for the second half of the year based on the actual results for the first half of the year will be described, and finally, a budgeted cost simulation for developing a new product and a replacement product will be described.

[0037] In this section, for the sake of simplicity, a product identified by item code "X" will be referred to as "item X," and a sub-item identified by sub-item code "a〇" will be referred to as "sub-item a〇."

[0038] [3-1. First Half Budget Cost Simulation] First, a specific example of processing for performing a budget cost simulation for the first half of the year for item X will be explained using Fig. 3. In this section, it is assumed that the manufacturing configuration master 106a and the configuration pattern linking master 106b are preset with the contents shown in Fig. 3, and that the budget unit cost data 106c is preset with the contents shown on the left side of Fig. 3.

[0039] First, when the start date "2020 / 04" and the budget category "first half budget" are specified on the cost calculation processing screen shown in Figure 8, the configuration pattern acquisition unit 102a acquires the configuration pattern code "1" from the configuration pattern linking master 106b of Figure 3 as information linked to the specified budget category "first half budget."

[0040] Next, the configuration acquisition unit 102b acquires, from the manufacturing configuration master 106a of Figure 3, a record including item code "X", configuration number "10", sub-item code "a1", configuration numerator "1", configuration denominator "1", and yield rate "100", as information linked to the configuration pattern code "1" acquired by the configuration pattern acquisition unit 102a, and a record including item code "X", configuration number "20", sub-item code "a2", configuration numerator "1", configuration denominator "1", and yield rate "100".

[0041] Next, the sub-item cost unit acquisition unit 102c acquires the budgeted cost unit price "10" from the budgeted cost unit price data 106c on the left side of Figure 3 as information linked to the specified budget category "first half budget" and the sub-item code "a1" acquired by the configuration acquisition unit 102b, and also acquires the budgeted cost unit price "20" as information linked to the specified budget category "first half budget" and the sub-item code "a2" acquired by the configuration acquisition unit 102b.

[0042] Next, the cost amount calculation unit 102d for each lower-level item calculates the number of components for each lower-level item using the formula (hereinafter referred to as "Formula 1"): "(component numerator acquired from the manufacturing configuration master 106a ÷ composition denominator acquired from the manufacturing configuration master 106a) ÷ (yield rate acquired from the manufacturing configuration master 106a ÷ 100)." That is, the cost amount calculation unit 102d for each lower-level item calculates the number of components for the lower-level item "a1" to be 1 using the formula: "(component numerator 1 for the lower-level item a1 acquired by the composition acquisition unit 102b ÷ composition denominator 1 for the lower-level item a1 acquired by the composition acquisition unit 102b) ÷ (yield rate 100 for the lower-level item a1 acquired by the composition acquisition unit 102b ÷ 100)." In addition, the cost amount calculation unit 102d for each sub-item also calculates the number of components for the sub-item "a2" to be 1 using the formula "(component numerator 1 for sub-item a2 acquired by the composition acquisition unit 102b ÷ component denominator 1 for sub-item a2 acquired by the composition acquisition unit 102b) ÷ (yield rate 100 for sub-item a2 acquired by the composition acquisition unit 102b ÷ 100)".

[0043] Next, the sub-item cost amount calculation unit 102d calculates the budgeted cost amount for each sub-item using the formula "budgeted cost unit price of each sub-item acquired from the budgeted cost unit price data 106c × calculated number of components" (hereinafter referred to as "Formula 2") as follows: That is, the sub-item cost amount calculation unit 102d calculates the budgeted cost amount for sub-item a1 as 10 using the formula "budgeted cost unit price for sub-item a1 acquired by the sub-item unit cost acquisition unit 102c 10 × number of components for sub-item a1 calculated in the previous paragraph 1." Furthermore, the sub-item cost amount calculation unit 102d calculates the budgeted cost amount for sub-item a2 as 20 using the formula "budgeted cost unit price for sub-item a2 acquired by the sub-item unit cost acquisition unit 102c 20 × number of components for sub-item a2 calculated in the previous paragraph 1."

[0044] The processing up to this point generates budgeted cost detail data 106d shown in Fig. 3. As shown in Fig. 3, budgeted cost detail data 106d includes a record having the specified budget category "first half budget," the specified start date "2020 / 04," the item code "X" acquired by the configuration acquisition unit 102b, the sub-item code "a1" acquired by the configuration acquisition unit 102b, the number of components 1 calculated by the sub-item cost amount calculation unit 102d, and the budgeted cost amount 10 calculated by the sub-item cost amount calculation unit 102d, and a record having the specified budget category "first half budget," the specified start date "2020 / 04," the item code "X" acquired by the configuration acquisition unit 102b, the sub-item code "a2" acquired by the configuration acquisition unit 102b, the number of components 1 calculated by the sub-item cost amount calculation unit 102d, and the budgeted cost amount 20 calculated by the sub-item cost amount calculation unit 102d.

[0045] Finally, the budgeted cost unit price calculation unit 102e calculates the budgeted cost unit price of item X by aggregating the budgeted cost amounts in the budgeted cost detail data 106d shown in Fig. 3 for each specified budget category. That is, the budgeted cost unit price calculation unit 102e calculates the budgeted cost unit price of item X as 30 by aggregating the budgeted cost amount of 10 for sub-item a1 and the budgeted cost amount of 20 for sub-item a2. The calculated budgeted cost unit price of 30 is stored in the budgeted cost unit price data 106c on the right side of Fig. 3.

[0046] [3-2. Second Half Budget Cost Simulation] Next, a specific example of the process for simulating the budgeted cost for item X for the second half of the year will be explained using Figures 4 and 5. In this section, we will assume a scenario in which the deviation will be analyzed later based on the yield rate of the actual production results for the first half of the year, and the budget for the second half will be refined.

[0047] The master data and data used in the processing in this section will be described. As shown in the upper part of the manufacturing configuration master 106a in FIG. 4, "1: Cost Standard" is set as the configuration pattern code corresponding to the recipe for the first half budget. Then, as shown in the upper part of the configuration pattern linking master 106b in FIG. 4, "Second Half Budget" is set as the budget category corresponding to this "1: Cost Standard." The key point about the configuration pattern of this "1: Cost Standard" is that the yield rate is "100," as shown in the manufacturing configuration master 106a in FIG. 5. In contrast, the average usage amount and yield rate (95%) are calculated from the actual usage amount for the first half, and "2: Cost Standard (Second Half)" is set as the configuration pattern code corresponding to the recipe for the second half budget, as shown in the lower part of the manufacturing configuration master 106a in FIG. Then, as shown in the upper part of the configuration pattern linking master 106b in FIG. 4, "Second Half Reviewed Budget" is set as the budget category corresponding to this "2: Cost Standard (Second Half)." The key point about the configuration pattern "2: Cost standard (second half)" is that the yield rate is the calculated "95%" as shown in the manufacturing configuration master 106a in Fig. 5. The left side of Fig. 5 shows the contents of the manufacturing configuration master 106a, configuration pattern linking master 106b, and budgeted cost unit price data 106c, which are generated through the above process and are the premise for the processing in this item.

[0048] Based on the assumptions made so far, the difference from [3-1] is that in [3-1], the calculation of the budgeted unit cost of item X when only one category is specified was explained. In contrast, in this item [3-2], the product to be calculated for cost calculation in the first and second half of the year is item X, but when the budget categories are divided due to differences in yield rates, the budgeted unit cost of item X is calculated for each budget category, and the difference in the budgeted unit cost of item X due to differences in yield rates is compared. The specific processing is explained below.

[0049] First, the start date "2020 / 10" and the budget category "second half budget" as well as the start date "2020 / 10" and the budget category "second half revised budget" are specified on the cost calculation processing screen shown in Fig. 8. The processing performed by the configuration pattern acquisition unit 102a, the configuration acquisition unit 102b, and the lower-level item cost unit acquisition unit 102c is the same as the processing described in [3-1], and therefore detailed description thereof will be omitted.

[0050] Next, the cost amount calculation unit 102d for each sub-item uses Formula 1 to calculate the number of components of sub-item a1 for the specified budget category "second-half budget" as follows: "(component numerator 10 ÷ component denominator 1) ÷ (yield rate 100 ÷ 100)" = 10. The cost amount calculation unit 102d also uses Formula 1 to calculate the number of components of sub-item a1 for the specified budget category "second-half budget review" as follows: "(component numerator 10 ÷ component denominator 1) ÷ (yield rate 95 ÷ 100)" = 10.52 ≒ 11. By comparing the calculated number of components for each category, it is possible to, for example, analyze the yield rate by detecting any discrepancies with the actual value, and it is also possible to improve the accuracy of the budgeted cost unit price for each category, as described in the next paragraph.

[0051] Next, the cost amount calculation unit 102d for each sub-item uses formula 2 to calculate the budgeted cost amount of sub-item a1 for the specified budget category "second half budget" as "budgeted cost unit price 20 × calculated number of components 10" = 200. Furthermore, the cost amount calculation unit 102d uses formula 2 to calculate the budgeted cost amount of sub-item a1 for the specified budget category "second half budget review" as "budgeted cost unit price 20 × calculated number of components 11" = 220.

[0052] The processing up to this point generates the budgeted cost detail data 106d shown in Fig. 5. Unlike [3-1], the key point is that the budgeted cost amounts are divided by category.

[0053] Finally, the budgeted cost unit calculation unit 102e calculates the budgeted cost unit price of item X by aggregating the budgeted cost amounts in the budgeted cost detail data 106d shown in FIG. 5 for each budget category. That is, the budgeted cost unit calculation unit 102e calculates the budgeted cost unit price of item X as 200 for the designated budget category "Second Half Budget" corresponding to a yield rate of 100%, and calculates the budgeted cost unit price of item X as 220 for the designated budget category "Second Half Budget Review" corresponding to a yield rate of 95%. In other words, if the yield rate drops from 100% to 95%, the budgeted cost unit price of item X will increase from 200 to 220. In this way, calculating the difference in the budgeted cost unit price of item X between the budget category "Second Half Budget" and the budget category "Second Half Budget Review" can be useful for management analysis, etc.

[0054] [3-3. Budget cost simulation when developing new products and replacement products] Finally, a specific example of a budget cost simulation for developing a new product and an alternative product will be explained using FIGS. 6 and 7. FIG.

[0055] The master and data used in the processing in this section will be explained. As the configuration pattern code corresponding to the recipe for the new product, "10: Development" is set as shown in the manufacturing configuration master 106a in the upper part of FIG. 6. Then, as the budget category corresponding to this "10: Development," "Development" is set as shown in the configuration pattern linking master 106b in FIG. 7. The key point for the budget category for this "Development" is that the budgeted unit cost of the lower-level item a2 is 20. In contrast, as the configuration pattern code for the recipe for the substitute product, "11: Simulation (Substitute)" is set as shown in the manufacturing configuration master 106a in the upper part of FIG. 6. Then, as the budget category corresponding to this "11: Simulation (Substitute)," "Substitute" is set as shown in the configuration pattern linking master 106b in FIG. 7. The key point for the budget category for this "Substitute" is that the budgeted unit cost of the lower-level item a3 is 40. The left side of FIG. 7 shows the contents of the manufacturing configuration master 106a, the configuration pattern linking master 106b, and the budgeted unit cost data 106c, which are generated through the above process and are the premise of the processing in this item.

[0056] Based on the assumptions made so far, the difference from [3-1] is as follows: In [3-1], the calculation of the budgeted unit cost of item X when only one category is specified was explained. In contrast, in this section [3-3], the new product and the replacement product, both of which are the products to be calculated as cost, are item X, but when the budget categories are divided due to differences in the budgeted unit costs of sub-items, the budgeted unit cost of item X is calculated for each budget category, and the difference in the budgeted unit cost of item X due to differences in the budgeted unit costs of sub-items is compared. The specific processing is explained below.

[0057] First, the start date "2020 / 11" and the budget category "Development" are specified, and the start date "2020 / 12" and the budget category "Substitute" are specified on the cost calculation processing screen shown in Fig. 8. The processes performed by the configuration pattern acquisition unit 102a, the configuration acquisition unit 102b, and the lower-level item cost unit acquisition unit 102c are the same as those described in [3-1], and therefore detailed description thereof will be omitted.

[0058] Next, the cost amount calculation unit 102d for each lower-level item uses the formula 1 to calculate the number of components of the lower-level item a2 for the specified budget category "development" as "(component numerator 10 ÷ component denominator 1) ÷ (yield rate 100 ÷ 100)" = 10. The cost amount calculation unit 102d also uses the formula 1 to calculate the number of components of the lower-level item a3 for the specified budget category "substitution" as "(component numerator 10 ÷ component denominator 1) ÷ (yield rate 100 ÷ 100)" = 10.

[0059] Next, the sub-item-per-cost amount calculation unit 102d uses the above-mentioned calculation formula 2 to calculate the budgeted cost amount of sub-item A2 for the specified budget category "development" as "budgeted unit cost 20 × calculated number of components 10" = 200. Also, the sub-item-per-cost amount calculation unit 102d uses the above-mentioned calculation formula 2 to calculate the budgeted cost amount of sub-item A3 for the specified budget category "substitution" as "budgeted unit cost 40 × calculated number of components 10" = 400. This makes it possible to perform simulations by comparing, for example, the budgeted cost amount of the standard pattern with the calculated budgeted cost amount for new product development and the calculated budgeted cost amount when changing to a substitute recipe.

[0060] The processing up to this point generates the budgeted cost detail data 106d shown in Fig. 7. Unlike [3-1], the key point is that the budgeted cost amounts are divided by category.

[0061] Finally, the budgeted cost unit calculation unit 102e calculates the budgeted cost unit price of item X by aggregating the budgeted cost amounts in the budgeted cost detail data 106d shown in Fig. 7 for each budget category. That is, the budgeted cost unit calculation unit 102e calculates the budgeted cost unit price of item X as 200 for the designated budget category "Development" corresponding to lower-level item a2, and calculates the budgeted cost unit price of item X as 400 for the designated budget category "Replacement" corresponding to lower-level item a3. In other words, the budgeted cost unit price of item X when lower-level item a2 is used in the new product is 200, and the budgeted cost unit price of item X when lower-level item a3 is used in the replacement product is 400.

[0062] [4. Summary of this embodiment] In this way, the budgeted cost unit price calculation device 100 according to this embodiment can calculate the budgeted cost unit price of a product, etc., taking into consideration various variable factors (yield rate, budgeted cost unit prices of lower-level items, etc.). This makes it possible to perform, for example, a deviation analysis that takes into account the results from the first half of the year (yield information, etc.), refinement of the budget for the second half of the year, cost simulation when using substitute products, budget simulation for new product development, etc.

[0063] [5. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0064] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0065] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0066] 6. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0067] 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.

[0068] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0069] Furthermore, with regard to the budget cost unit price calculation device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0070] For example, all or any part of the processing functions of the budget cost unit calculation device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the budget cost unit calculation device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0071] In addition, this computer program may be stored in an application program server connected to the budget cost unit price calculation device 100 via any network, and all or part of it may be downloaded as needed.

[0072] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0073] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0074] The various databases stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0075] The budget cost unit price calculation 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 budget cost unit price calculation device 100 may be realized by installing software (including programs, data, etc.) that causes the device to realize the processing described in this embodiment.

[0076] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0077] The present invention is useful, for example, in manufacturers that handle chemical products (especially intermediate products). [Explanation of symbols]

[0078] 100 Budget cost unit price calculation device 102 Control section 102a Configuration pattern acquisition unit 102b Configuration acquisition part 102c Sub-item cost unit acquisition section 102d Cost amount calculation section for each sub-item 102e Budget Cost Unit Calculation Department 104 Communication interface unit 106 Storage section 106a Manufacturing Configuration Master 106b Budget classification composition pattern linking master 106c Budget cost unit price data 106d Budget cost breakdown data 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A budget cost unit price calculation device including a control unit and a storage unit, The storage unit includes: calculation target item identification data, which is item identification data for a calculation target item that is an item for which a budgeted cost unit price is calculated; configuration pattern identification data for identifying a configuration pattern for the calculation target item; lower-level item identification data, which is item identification data for lower-level items that are lower-level items that make up the calculation target item; a manufacturing configuration master, which includes a configuration numerator, a configuration denominator, and a yield rate; a configuration pattern linking master including a budget category and the configuration pattern identification data; budgeted cost unit price data including the budget category, the sub-item identification data, and the budgeted cost unit price of the sub-item; is stored, The control unit a configuration pattern acquisition means for acquiring configuration pattern identification data associated with each of a plurality of designated budget categories from the configuration pattern association master; a configuration acquisition means for acquiring, from the manufacturing configuration master, calculation target item identification data, lower-level item identification data, configuration numerator, configuration denominator, and yield rate, each associated with the configuration pattern identification data acquired by the configuration pattern acquisition means; a lower-level item cost unit price acquisition means for acquiring, from the budgeted cost unit price data, the budgeted cost unit prices of the lower-level items associated with the specified plurality of budget categories and the lower-level item identification data acquired by the configuration acquisition means; a cost amount calculation means for each lower-level item that calculates a budgeted cost amount for each lower-level item identified by the lower-level item identification data acquired by said configuration acquisition means for each configuration pattern identification data, based on the configuration numerator, configuration denominator, and yield rate acquired by said configuration acquisition means and the budgeted unit cost of said lower-level item acquired by said lower-level item cost unit price acquisition means; a budget cost unit calculation means for calculating, for each of the configuration pattern identification data, a budget cost unit price for a calculation target item identified by the calculation target item identification data acquired by the configuration acquisition means by aggregating, for each of the specified budget categories, the budget cost amount for each of the sub-items calculated by the sub-item cost amount calculation means; To have A budget cost unit price calculation device characterized by the above.

2. The cost amount calculation means for each lower-level item calculating a value obtained by dividing a first value, which is a value obtained by dividing a configuration numerator acquired by said configuration acquisition means by a configuration denominator acquired by said configuration acquisition means, and a second value, which is a value obtained by dividing the yield rate acquired by said configuration acquisition means by 100, by dividing said first value by said second value, and multiplying said calculated value by the budgeted unit cost of said lower-level item acquired by said lower-level item cost unit price acquisition means, thereby calculating a budgeted cost amount for each lower-level item identified by the lower-level item identification data acquired by said configuration acquisition means; 2. The budget cost unit price calculation device according to claim 1,

3. A budget cost unit price calculation method executed by an information processing device having a control unit and a storage unit, The storage unit includes: calculation target item identification data, which is item identification data for a calculation target item that is an item for which a budgeted cost unit price is calculated; configuration pattern identification data for identifying a configuration pattern for the calculation target item; lower-level item identification data, which is item identification data for lower-level items that are lower-level items that make up the calculation target item; a manufacturing configuration master, which includes a configuration numerator, a configuration denominator, and a yield rate; a configuration pattern linking master including a budget category and the configuration pattern identification data; budgeted cost unit price data including the budget category, the sub-item identification data, and the budgeted cost unit price of the sub-item; is stored, Executed by the control unit, a configuration pattern acquisition step of acquiring configuration pattern identification data associated with each of a plurality of designated budget categories from the configuration pattern association master; a configuration acquisition step of acquiring, from the manufacturing configuration master, calculation target item identification data, lower-level item identification data, configuration numerator, configuration denominator, and yield rate, each associated with the configuration pattern identification data acquired in the configuration pattern acquisition step; a lower-level item cost unit price acquisition step of acquiring, from the budgeted cost unit price data, budgeted cost unit prices of the lower-level items associated with the specified plurality of budget categories and the lower-level item identification data acquired in the configuration acquisition step; a cost amount calculation step for each lower-level item, which calculates a budgeted cost amount for each lower-level item identified by the lower-level item identification data acquired in the configuration acquisition step, for each configuration pattern identification data, based on the configuration numerator, configuration denominator, and yield rate acquired in the configuration acquisition step and the budgeted unit cost of the lower-level item acquired in the lower-level item cost unit price acquisition step; a budgeted cost unit price calculation step of calculating, for each of the configuration pattern identification data, a budgeted cost amount for each of the sub-items calculated in the sub-item cost amount calculation step by adding up the budgeted cost amount for each of the specified budget categories, the budgeted cost amount for each of the sub-items specified in the calculation target item identification data acquired in the configuration acquisition step; containing, A method for calculating budget unit costs characterized by the above.

4. A budget cost unit price calculation program to be executed by an information processing device having a control unit and a storage unit, The storage unit includes: calculation target item identification data, which is item identification data for a calculation target item that is an item for which a budgeted cost unit price is calculated; configuration pattern identification data for identifying a configuration pattern for the calculation target item; lower-level item identification data, which is item identification data for lower-level items that are lower-level items that make up the calculation target item; a manufacturing configuration master, which includes a configuration numerator, a configuration denominator, and a yield rate; a configuration pattern linking master including a budget category and the configuration pattern identification data; budgeted cost unit price data including the budget category, the sub-item identification data, and the budgeted cost unit price of the sub-item; is stored, To cause the control unit to execute a configuration pattern acquisition step of acquiring configuration pattern identification data associated with each of a plurality of designated budget categories from the configuration pattern association master; a configuration acquisition step of acquiring, from the manufacturing configuration master, calculation target item identification data, lower-level item identification data, configuration numerator, configuration denominator, and yield rate, each associated with the configuration pattern identification data acquired in the configuration pattern acquisition step; a lower-level item cost unit price acquisition step of acquiring, from the budgeted cost unit price data, budgeted cost unit prices of the lower-level items associated with the specified plurality of budget categories and the lower-level item identification data acquired in the configuration acquisition step; a cost amount calculation step for each lower-level item, which calculates a budgeted cost amount for each lower-level item identified by the lower-level item identification data acquired in the configuration acquisition step, for each configuration pattern identification data, based on the configuration numerator, configuration denominator, and yield rate acquired in the configuration acquisition step and the budgeted unit cost of the lower-level item acquired in the lower-level item cost unit price acquisition step; a budgeted cost unit price calculation step of calculating, for each of the configuration pattern identification data, a budgeted cost amount for each of the sub-items calculated in the sub-item cost amount calculation step by adding up the budgeted cost amount for each of the specified budget categories, the budgeted cost amount for each of the sub-items specified in the calculation target item identification data acquired in the configuration acquisition step; containing, A budget cost unit calculation program featuring the following.

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