Cost management device, cost management method, and cost management program

Abstract

To provide a cost management device, a cost management method, and a cost management program that perform cost unit price calculation for the current month by maintaining an amount generated in the current month after warehousing.SOLUTION: A cost management device 100 includes: a vendor application unit 102a that inputs vendor application data including an amount of each expense item for a target product and registers it with a data table 106d; a cost information registration unit 102b that registers, with a monthly product-specific manufacturing cost master 106b, a fiscal year, an amount of each expense item, a production amount, a production quantity, an inventory amount at the end of the previous month, an inventory quantity at the end of the previous month, and a cost unit price cost-calculated by a monthly average method, based on the vendor application data; and a receipt input unit 102c that enters receipt data including a fiscal year / month, a receipt date, and a quantity when the target product is received and registers it with the data table 106d.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] For example, in the case of in-house planned products where production costs are incurred at the time of product planning, costs such as material costs and outsourcing costs incurred from parties other than the supplier of the goods until the goods are actually received from the supplier are relatively large and therefore need to be managed. For example, Patent Document 1 is known as a conventional system for managing costs. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2016-184407 Summary of the Invention [Problem to be solved by the invention]

[0004] However, Patent Document 1 does not describe anything about calculating the cost unit price for the current month by maintaining the amount of money that has been incurred since the goods were received.

[0005] The present invention has been made in consideration of the above, and aims to provide a cost management device, a cost management method, and a cost management program that are capable of calculating the cost unit price for the current month by maintaining the amount incurred in the current month since inventory was received. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management device equipped with a control unit, the control unit comprising: a vendor application data creation means for creating vendor application data for a target product, including the amount of each expense item; a cost information registration means for registering, based on the vendor application data, the fiscal year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method (= (inventory amount at the end of the previous month + production amount) / (inventory quantity at the end of the previous month + production quantity)) in a monthly product production cost master; an arrival input means for creating inventory data including the fiscal year and month, arrival date, and quantity when the target product arrives; and a cost calculation means for creating monthly inventory data including the fiscal year and month, inventory quantity at the end of the previous month, quantity received in the current month, quantity shipped out in the current month, inventory quantity at the end of the current month, cost unit price for the current month, and inventory amount at the end of the current month, based on the inventory data and the monthly product production cost master.

[0007] According to another aspect of the present invention, the cost information registration means may calculate the cost unit price by dividing the production amount by the production quantity for the first month of arrival, and may use the cost unit price calculated using the monthly average method for subsequent months of arrival.

[0008] According to another aspect of the present invention, the control unit may be configured to be able to access a product master that registers products and flags indicating whether the products are target products.

[0009] According to another aspect of the present invention, the target products may include products planned in-house, for which production costs are incurred at the time of product planning.

[0010] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management method executed by an information processing device equipped with a control unit, the method comprising: a vendor application data creation step executed by the control unit to create vendor application data including amounts for each expense item for a target product; The method includes a cost information registration process for registering, based on the vendor application data, the fiscal year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method in a monthly product-specific production cost master for the target product; an arrival input process for creating inventory data including the fiscal year and month, arrival date, and quantity when the target product arrives; and a cost calculation process for creating monthly inventory data including the fiscal year and month, inventory quantity at the end of the previous month, inventory quantity in this month, inventory quantity out of this month, inventory quantity at the end of the current month, cost unit price for this month, and inventory amount at the end of the current month based on the inventory data and the monthly product-specific production cost master.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention is a cost management program to be executed by an information processing device having a control unit, wherein the control unit executes the following steps: a vendor application data creation process for creating vendor application data including the amount of each expense item for a target product; a cost information registration process for registering, in a monthly product-specific production cost master, the fiscal year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method, based on the vendor application data for the target product; an arrival input process for creating inventory data including the fiscal year and month, arrival date, and quantity when the target product arrives; and a cost calculation process for creating monthly inventory data including the fiscal year and month, inventory quantity at the end of the previous month, inventory quantity received in the current month, inventory quantity shipped out in the current month, inventory quantity at the end of the current month, cost unit price for the current month, and inventory amount at the end of the current month, based on the inventory data and the monthly product-specific production cost master. [Effects of the Invention]

[0012] According to the present invention, by maintaining the amount of money incurred in the current month after warehousing, it is possible to perform cost unit calculation for the current month. [Brief explanation of the drawings]

[0013] [Figure 1]FIG. 1 is a block diagram showing an example of the configuration of a cost management device according to this embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of the configuration of the product master. [Figure 3] FIG. 3 is a diagram showing an example of the configuration of the monthly product-specific production cost master. [Figure 4] FIG. 4 is a diagram illustrating an example of the configuration of the product unit price master. [Figure 5] FIG. 5 is a flowchart for explaining an outline of the overall processing of the control unit of the cost management device according to this embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 8] FIG. 8 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0014] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0015] [1. Overview] For example, in the case of in-house planned products where production costs are incurred at the time of product planning, the material costs, outsourcing costs, etc. incurred from parties other than the supplier of the goods until the goods are actually received from the supplier are relatively large and therefore need to be managed as costs.

[0016] Specifically, let's consider the case of producing 1,000 copies of a magazine. If you ask outsourcer A to design the product, outsourcing costs will be incurred. If you purchase paper from outsourcer A (paper costs), material costs will be incurred. If you ask printing company B to print and bind the book (printing costs, binding costs), outsourcing costs will be incurred.

[0017] In conventional sales management systems, cost management was performed after inventory was received, and work-in-process costs before the inventory was received had to be managed separately.

[0018] However, because cost accounting for sales management is calculated monthly based on the receipt of goods, there is a problem that costs incurred in months prior to receipt cannot be included in inventory costs. Also, while actual cost calculations that take into account costs incurred in months prior to receipt are performed separately to reflect this in accounting, there is a problem that the operation of calculating unit prices every month is costly. Furthermore, because costs incurred in months prior to receipt are not included in sales management, gross profits appear high, which can lead to sales at low prices.

[0019] Therefore, in this embodiment, by maintaining the amount incurred in the current month after warehousing, it is possible to calculate the cost unit price for the current month, and it is possible to easily calculate the inventory valuation unit price and grasp the balance by product. In addition, the amount can be registered by cost item, and it is possible to easily refer to the breakdown of any incurred costs.

[0020] The cost management device of the present invention is applicable to a wide range of industries, such as distribution retail and BtoC (lifestyle / leisure).

[0021] [2. Configuration] An example of the configuration of a cost management device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of a cost management device according to this embodiment.

[0022] The cost management device 100 is a commercially available desktop personal computer. Note that the cost management 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.

[0023] The cost management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the cost management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

[0024] The communication interface unit 104 communicatively connects the cost management 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 the function of communicating data with other devices via the communication line. Here, the network 300 has the function of connecting the cost management 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).

[0025] 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 functions as a pointing device in cooperation with a mouse. 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.

[0026] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0027] The storage unit 106 also includes a product master 106a, a monthly product-specific production cost master 106b, a product unit price master 106c, and a data table 106d. Fig. 2 is a diagram showing an example of the configuration of the product master 106a. Fig. 3 is a diagram showing an example of the configuration of the monthly product-specific production cost master 106b. Fig. 4 is a diagram showing an example of the configuration of the product unit price master 106c.

[0028] The product master 106a can be configured as a table in which product codes, product names, planned product flags, etc. are associated and registered, as shown in Fig. 2. The planned product flag is set to "1: applicable" or "0: not applicable," and when using the cost calculation function of the present invention, the planned product flag is set to "1: applicable."

[0029] As shown in Figure 3, the monthly product production cost master 106b can be composed of a table or the like that associates and registers product code, product name, accounting year and month, inventory amount at the end of the previous month, inventory quantity at the end of the previous month, each expense item (for example, amounts for illustration fee, design fee, base paper fee, binding fee, etc.), production amount which is the total amount of expenses, production quantity, cost price, etc.

[0030] As shown in FIG. 4, the product unit price master 106c can be configured as a table or the like in which product codes, product names, application start dates, application end dates, retail unit prices, sales unit prices, cost prices, etc. are associated and registered.

[0031] The data table 106d is a table for storing various data such as vendor payment application data, inventory data, and monthly inventory data.

[0032] The vendor payment application data may include the invoice number, payment date, expense item, and amount.

[0033] The inventory data may include a slip number, accounting year and month, arrival date, product code, product name, and quantity.

[0034] The monthly inventory data may include the accounting year and month, product code, product name, inventory quantity at the end of the previous month, inventory quantity at the end of the current month, inventory quantity at the end of the current month, cost price at the end of the current month (inventory valuation price), and inventory amount at the end of the current month.

[0035] Returning to Figure 1, the control unit 102 is a CPU or the like that performs overall control of the cost management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0036] The control unit 102 is configured to be able to access the product master 106a, the monthly product-specific production cost master 106b, the product unit price master 106c, and the data table 106d stored in the storage unit 106. These master files may be stored in other locations (for example, the server 200) as long as they are accessible by the control unit 102.

[0037] The control unit 102 conceptually includes a vendor application unit 102a, a cost information registration unit 102b, an incoming goods input unit 102c, a cost calculation unit 102d, a master maintenance unit 102e, and a screen display control unit 102f.

[0038] The vendor application unit 102a, for example, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, generates a vendor application including the amount of each expense item for the target product. Payment The application data is entered and registered in the data table 106d.

[0039] The cost information registration unit 102b, for example, in response to an operator's operation on a master maintenance screen (see FIGS. 10 and 11) displayed on the monitor 114, registers the vendor of the target product. Payment Based on the application data, the accounting year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method (= (inventory amount at the end of the previous month + production amount) / (inventory quantity at the end of the previous month + production quantity)) are registered in the monthly product production cost master 106b.

[0040] The cost information registration unit 102b may calculate the unit cost by dividing the production amount by the production quantity for the first month of arrival, and may use the unit cost calculated by the monthly average method for subsequent months of arrival.

[0041] The target product may be a product planned in-house, for which production costs are incurred at the time of product planning.

[0042] The arrival input unit 102c inputs inventory data including the accounting year and month, arrival date, and quantity when the target product arrives, for example, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, and registers the data in the data table 106d.

[0043] Based on the inventory data and the monthly product-specific production cost master 106b, the cost calculation unit 102d creates monthly inventory data including the accounting year and month, inventory quantity at the end of the previous month, inventory quantity at the end of the current month, inventory quantity at the end of the current month, cost unit price at the end of the current month, and inventory amount at the end of the current month, and registers the data in the data table 106d.

[0044] The master maintenance unit 102e performs settings such as inputting, adding, deleting, and editing data for the product master 106a in response to an operator's operation on a master maintenance screen displayed on the monitor 114, for example.

[0045] The screen display control unit 102f controls the display of various screens (for example, a master maintenance screen, an input screen, etc.) displayed on the monitor 114 and the inputs thereto.

[0046] [3. Specific Examples] 1 to 11, a specific example of the processing of the cost management device 100 in this embodiment will be described. First, an outline of the overall processing of the cost management device 100 in this embodiment will be described with reference to Fig. 5. Fig. 5 is a diagram showing a flow for explaining an outline of the overall processing of the cost management device 100 in this embodiment.

[0047] (3-1. Overall processing) 5, (1) at the product planning stage, the master maintenance unit 106e executes product master maintenance processing (step S1). Specifically, in the product master maintenance processing, the master maintenance unit 102e sets data in the product master 106a in response to an operator's operation on a master maintenance screen displayed on the monitor 114, for example.

[0048] At the stages of (2) design ordering, (3) paper ordering, and (4) bookbinding and printing ordering, the vendor application unit 102a executes vendor payment application processing (step S2). The vendor application unit 102a, for example, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, generates a vendor application including the amount of each expense item for the target product. Payment The application data is entered and registered in the data table 106d. Payment Based on the application data, payment schedule data is created. The payment schedule data is linked to the debtor side.

[0049] (5) Cost information is registered. The cost information registration unit 102b executes monthly product-specific production cost master maintenance processing (step S3). Specifically, in the monthly product-specific production cost master maintenance processing, the cost information registration unit 102b, before the arrival of the product, for example, in response to the operator's operation on the master maintenance screen (see FIG. 10) displayed on the monitor 114, registers the vendor information for the target product (the product registered in the product master 106a in (1)). PaymentBased on the application data, the fiscal year, the amount of each expense item ((2) design order, (3) paper order, (4) binding and printing order), the production amount which is the total amount of each expense item, the production quantity, and the cost price (= production amount / production quantity) are registered in the monthly product production cost master 106b.

[0050] On the other hand, regarding the cost information after the arrival of the product, the cost information registration unit 102b, for example, in response to the operation of the operator on the master maintenance screen (see FIG. 11) displayed on the monitor 114, registers the cost information of the supplier for the target product. Payment Based on the application data, the accounting year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method (= (inventory amount at the end of the previous month + production amount) / (inventory quantity at the end of the previous month + production quantity)) are registered in the monthly product production cost master 106b.

[0051] In other words, by maintaining the cost amount and production quantity of each expense item incurred in the month in which the goods (manufactured items) were received, the cost unit price for the current month is calculated and updated, taking into account the inventory quantity as of the end of the previous month and the cost unit price.

[0052] The cost information registration unit 102b registers data in the product unit price master 106c based on the data registered in the monthly product production cost master 106b.

[0053] (6) When the product arrives, the arrival input unit 102c executes arrival input processing (step S4). Specifically, in the arrival input processing, the arrival input unit 102c inputs inventory data including the accounting year and month, arrival date, and quantity when the target product arrives in response to, for example, an operator's operation on an input screen (not shown) displayed on the monitor 114, and registers the data in the data table 106d.

[0054] (7) Each month, the cost calculation unit 102d executes cost calculation processing (step S5). Specifically, in the cost calculation processing, the cost calculation unit 102d creates monthly inventory data including the accounting year and month, inventory quantity at the end of the previous month, inventory quantity at the end of the current month, inventory quantity at the end of the current month, inventory quantity at the end of the current month, cost unit price at the end of the current month (inventory valuation unit price), and inventory amount at the end of the current month based on the inventory data and the monthly product-specific production cost master 106b, and registers the data in the data table 106d. In other words, the inventory valuation unit price is calculated.

[0055] (3-2. Sample data) 6 to 12 are diagrams showing sample data for explaining a specific example of processing by the control unit 102 of the cost management device 100 according to the present embodiment. A specific example of processing by the control unit 102 of the cost management device 100 according to the present embodiment will be explained with reference to FIGS.

[0056] (1) Product Planning The master maintenance unit 102e sets data in the product master 106a in response to an operator's operation on a master maintenance screen displayed on the monitor 114, for example.

[0057] FIG. 6(A) shows an example of data in the product master 106a. In the example of data in the product master 106a shown in FIG. 6(A), the first line contains the product code "S10001," the product name "Weekly Komagome Exploration," and the promotional product flag "1: Target," while the second line contains the product code "S10002," the product name "Toy A," and the promotional product flag "0: Not Target." When using the cost calculation function of the present invention, the promotional product flag is set to "1: Target." Below, we will explain the cost unit calculation for the product code "S10001" and the product name "Weekly Komagome Exploration," which have the promotional product flag "1: Target."

[0058] (2) Design order, (3) Paper order, (4) Bookbinding and printing order The vendor application unit 102a, for example, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, generates a vendor application including the amount of each expense item for the target product. Payment The application data is entered and registered in the data table 106d. Payment Create payment schedule data based on application data.

[0059] Figure 6(B) shows an example of vendor payment application data. In the example of vendor payment application data shown in Figure 6(B), the first line has the invoice number "G00001," the payment date "2020 / 11 / 5," the expense item "design fee," and the amount "¥200,000." The second line has the invoice number "G00002," the payment date "2020 / 12 / 13," the expense item "paper fee," and the amount "¥100,000." The third line has the invoice number "G00003," the payment date "2021 / 1 / 6," the expense item "printing and binding fee," and the amount "¥150,000."

[0060] In this case, the expense journal entries for 2020 / 11 / 5 are: Debit: Work in progress: ¥200,000 / Credit: Accounts payable: ¥200,000. For 2020 / 12 / 13, the debit: Work in progress: ¥100,000 / Credit: Accounts payable: ¥100,000. For 2021 / 1 / 6, the debit: Work in progress: ¥150,000 / Credit: Accounts payable: ¥150,000.

[0061] (5) Cost information registration Based on the vendor application data, the cost information registration unit 102b registers the fiscal year, each expense item (amounts for (2) design order, (3) paper order, and (4) bookbinding and printing order), the production amount which is the total amount of each expense item, the production quantity, and the cost unit price (= production amount / production quantity) in the monthly product production cost master 106b.The cost information registration unit 102b also registers data in the product unit price master 106c based on the data registered in the monthly product production cost master 106b.

[0062] Figure 7(A) shows an example of data initially registered in the monthly product production cost master 106b. Here, it is assumed that data will be entered in January 2021. The example of the monthly product production cost master 106b shown in Figure 7(A) includes the product code "S10001," the product name "Weekly Komagome Exploration," the accounting year and month "January 2021," the illustration and design fee "¥200,000," the base paper cost "¥100,000," the binding fee "¥150,000," the production amount "¥450,000," the production quantity "1,000," and the cost unit price "¥450." The cost unit price "¥450" is calculated by dividing the production amount "¥450,000" by the production quantity "1,000."

[0063] Figure 7(B) shows an example of data registered in the product unit price master 106c. In the example of the product unit price master 106c shown in Figure 7(B), the product code is "S10001", the product name is "Weekly Komagome Exploration", the application start date is "2021 / 1 / 1", and the unit cost is "¥450". The application start date is set to the accounting year and month of the monthly product production cost master 106b. The unit cost is set to the unit cost of the monthly product production cost master 106b.

[0064] (6) Arrival The arrival input unit 102c inputs inventory data including the accounting year and month, arrival date, and quantity when the target product arrives, for example, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, and registers the data in the data table 106d.

[0065] FIG. 7(C) shows an example of inventory data. In the example of inventory data shown in FIG. 7(C), The document number is "N00001", accounting year and month is "2021 / 1", arrival date is "2021 / 1 / 10", product code is "S10001", product name is "Weekly Komagome Exploration", and quantity is "1,000".

[0066] In this case, the work-in-process cost transfer journal entries for January 10, 2021 will be as follows: Debit design costs: ¥200,000 / Credit work-in-process: ¥200,000; Debit paper costs: ¥100,000 / Credit work-in-process: ¥100,000; Debit printing and binding costs: ¥150,000 / Credit work-in-process: ¥150,000.

[0067] (7)Monthly Based on the inventory data and the monthly product-specific production cost master 106b, the cost calculation unit 102d creates monthly inventory data including the accounting year and month, inventory quantity at the end of the previous month, inventory quantity at the end of the current month, inventory quantity at the end of the current month, cost price at the end of the current month (inventory valuation price), and inventory amount at the end of the current month, and registers the data in the data table 106d.

[0068] Figure 7(D) shows an example of monthly inventory data. 200 units will be sold by the end of the month. The example monthly inventory data shown in Figure 7(D) shows the accounting year and month as "2021 / 1," product code "S10001," product name "Weekly Komagome Exploration," inventory quantity at the end of the previous month as "0," quantity received this month as "1000," quantity shipped this month as "200," inventory quantity at the end of the current month as "800 (= 1000 - 200)," cost price for this month as "¥450," and inventory amount at the end of the current month as "¥360,000 (= 800 x 450 yen)." The cost price for this month is set as the cost price in the product unit price master 106c (monthly product production cost master 106b).

[0069] Next, the cost of the reprints will be calculated the following month.

[0070] (8) Bookbinding and printing order (500 reprints) The vendor application unit 102a creates vendor payment application data for 500 reprints. Figure 8(A) shows an example of vendor payment application data for the reprints. In the example of vendor payment application data shown in Figure 8(A), the first line has the invoice number "G00004," the payment date "2021 / 2 / 5," the expense item "paper cost," and the amount "50,000 yen," and the second line has the invoice number "G00005," the payment date "2021 / 2 / 9," the expense item "printing and binding cost," and the amount "75,000 yen."

[0071] In this case, the expense journal entry for 2021 / 2 / 5 will be debit to work in progress: ¥50,000 / credit to accounts payable: ¥50,000. For 2021 / 2 / 9, the debit to work in progress: ¥75,000 / credit to accounts payable: ¥75,000.

[0072] (9) Cost information registration Based on the vendor payment application data, the cost information registration unit 102b registers the fiscal year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method (= (inventory amount at the end of the previous month + production amount) / (inventory quantity at the end of the previous month + production quantity)) for the target product in the monthly product production cost master 106b.

[0073] Figure 8(B) shows an example of data registered in the monthly product-specific production cost master 106b. Here, additional input in 2021 / 2 is assumed. The example of the monthly product-specific production cost master 106b shown in Figure 8(B) is as follows: product code "S10001", product name "Weekly Komagome Exploration", accounting year / month "2021 / 2", inventory amount at the end of the previous month "¥360,000", inventory quantity at the end of the previous month "800", base paper cost "¥50,000", binding cost "¥75,000", production amount "¥125,000", production quantity "500", and cost unit price "¥373.08". The cost price per unit "¥373.08" is calculated using the monthly average method, and is calculated as (inventory amount at the end of the previous month "¥360,000" + production amount "¥125,000") / (inventory quantity at the end of the previous month "800" + production quantity "500").

[0074] 8(C) shows an example of data registered in the product unit price master 106c. In the example of the product unit price master 106c shown in FIG. 8(C), the product code is "S10001", the product name is "Weekly Komagome Exploration", the application start date is "2021 / 2 / 1", and the cost price is "￥378.08".

[0075] (10) Arrival When a product arrives, the arrival input unit 102c inputs the inventory data and registers it in the data table 106d.

[0076] Figure 9(A) shows an example of inventory data. The example of inventory data shown in Figure 9(A) includes the slip number "N00002," the accounting year and month "2021 / 2," the arrival date "2021 / 2 / 25," the product code "S10001," the product name "Weekly Komagome Exploration," and the quantity "500."

[0077] In this case, the work-in-process cost transfer journal entry for February 25, 2021 will be: Debit paper cost: ¥50,000 / Credit work-in-process: ¥50,000, Debit paper and binding cost: ¥75,000 / Credit work-in-process: ¥75,000.

[0078] (11) Monthly The cost calculation unit 102d creates monthly inventory data based on the inventory data and the monthly product-specific production cost master 106b, and registers the data in the data table 106d.

[0079] Figure 9(B) shows an example of monthly inventory data. 400 units will be sold by the end of the month. The example monthly inventory data shown in Figure 9(B) shows the accounting year and month "2021 / 2," product code "S10001," product name "Weekly Komagome Exploration," inventory quantity at the end of the previous month "800," quantity received this month "500," quantity shipped this month "400," inventory quantity at the end of the current month "900 (= 800 + 500 - 400)," cost price for this month "373.08," and inventory amount at the end of the current month "¥335,772 (= 900 x ¥373.08)."

[0080] (Screen image) 10 and 11 show examples of the master maintenance screen display for the monthly product-specific production cost master 106b. Fig. 10 shows an example of the master maintenance screen display when registering cost information (5) in Fig. 7. Fig. 11 shows an example of the master maintenance screen display when registering cost information (9) in Fig. 8.

[0081] As described above, according to this embodiment, for the target product, a vendor information including the amount of each expense item is Payment A trader application unit 102a that creates application data, and a trader application unit 102b that creates application data for the target product. PaymentThe system is equipped with a cost information registration unit 102b that registers the accounting year, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method (= (inventory amount at the end of the previous month + production amount) / (inventory quantity at the end of the previous month + production quantity)) in a monthly product production cost master 106b based on application data, an incoming goods input unit 102c that creates inventory data including the accounting year and month, arrival date, and quantity when the target product arrives in stock, and a cost calculation unit 102d that creates monthly inventory data including the accounting year and month, inventory quantity at the end of the previous month, quantity received in the current month, quantity shipped out in the current month, inventory quantity at the end of the current month, cost unit price for the current month, and inventory amount at the end of the current month, so that it is possible to calculate the cost unit price for the current month by maintaining the amounts incurred in the current month after inventory entry.

[0082] [4. 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.

[0083] 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.

[0084] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0085] 5. 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.

[0086] 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.

[0087] 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.

[0088] Furthermore, with regard to the cost management 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.

[0089] For example, all or any part of the processing functions of the cost management device 100, particularly those performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or by 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 cost management 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. This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0090] In addition, this computer program may be stored in an application program server connected to the cost management device 100 via any network, and all or part of it may be downloaded as needed.

[0091] 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.

[0092] 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.

[0093] 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.

[0094] The cost management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The cost management device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processing described in this embodiment.

[0095] 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. [Explanation of symbols]

[0096] 100 Cost Management Device 102 Control section 102a Vendor Application Department 102b Cost Information Registration Department 102c Arrivals Input Section 102d Cost Accounting Department 102e Master Maintenance Department 102f Screen display control unit 104 Communication interface unit 106 Storage section 106a Product Master 106b Monthly production cost master by product 106c Product unit price master 106d Data Table 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A cost management device equipped with a control unit, The control unit a vendor application data creation means for inputting vendor payment application data including the amount of each expense item for the target product in response to an operator's operation on the input screen and registering the data in a storage unit; a cost information registration means for registering the fiscal year and month, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated by the monthly average method in a monthly product production cost master on a master maintenance screen, based on the production quantity corresponding to the fiscal year and month input by the operator for the target product, the contractor payment application data, and, if there is monthly inventory data prior to the fiscal year and month, that information; an arrival input means for creating inventory data including the accounting year and month, arrival date, and quantity when the target product arrives; a cost calculation means for creating monthly inventory data for the target product based on the inventory data and the monthly product-specific production cost master, including the accounting year and month, the inventory quantity at the end of the previous month which is the inventory quantity at the end of the previous month, the inventory quantity at the end of the current month which is the quantity in the inventory data, the inventory quantity at the end of the current month which is the sales quantity for the current month, the inventory quantity at the end of the current month calculated by adding the inventory quantity at the end of the previous month to the inventory quantity at the end of the current month - the inventory quantity at the end of the current month, the cost unit price for the current month which is the cost unit price in the monthly product-specific production cost master, and the inventory amount at the end of the current month calculated by multiplying the inventory quantity at the end of the current month by the cost unit price for the current month; A cost management device comprising:

2. The cost management device according to claim 1, characterized in that the cost information registration means calculates the unit cost by dividing the production amount by the production quantity for the first month of arrival, and calculates the unit cost by the monthly average method for subsequent months of arrival.

3. 3. The cost management device according to claim 1, wherein the control unit is configured to be able to access a product master that registers products and flags indicating whether the products are target products.

4. 4. The cost management device according to claim 1, wherein the target products include products planned in-house, for which production costs are incurred at the time of product planning.

5. A cost management method executed by an information processing device having a control unit, Executed in the control unit: a vendor application data creation process for inputting vendor payment application data including the amount of each expense item for the target product in response to an operator's operation on the input screen and registering the data in a storage unit; a cost information registration process for registering the fiscal year and month, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method in the monthly product production cost master on the master maintenance screen, based on the production quantity corresponding to the fiscal year and month input by the operator, the contractor payment application data, and, if there is monthly inventory data prior to the fiscal year and month, that information; an arrival input process for creating inventory data including the accounting year and month, arrival date, and quantity when the target product arrives; a cost calculation process for creating monthly inventory data for the target product based on the inventory data and the monthly product-specific production cost master, including the accounting year and month, the inventory quantity at the end of the previous month which is the inventory quantity at the end of the previous month, the inventory quantity at the end of the current month which is the quantity in the inventory data, the inventory quantity at the end of the current month which is the sales quantity for the current month, the inventory quantity at the end of the current month calculated by adding the inventory quantity at the end of the previous month to the inventory quantity at the end of the current month - the inventory quantity at the end of the current month, the cost cost for the current month which is the cost unit price in the monthly product-specific production cost master, and the inventory amount at the end of the current month calculated by multiplying the inventory quantity at the end of the current month by the cost unit price for the current month; A cost management method comprising:

6. A cost management program to be executed by an information processing device having a control unit, The control unit a vendor application data creation process for inputting vendor payment application data including the amount of each expense item for the target product in response to an operator's operation on the input screen and registering the data in a storage unit; a cost information registration process for registering the fiscal year and month, the amount of each expense item, the production amount, the production quantity, the inventory amount at the end of the previous month, the inventory quantity at the end of the previous month, and the cost unit price calculated using the monthly average method in the monthly product production cost master on the master maintenance screen, based on the production quantity corresponding to the fiscal year and month input by the operator, the contractor payment application data, and, if there is monthly inventory data prior to the fiscal year and month, that information; an arrival input process for creating inventory data including the accounting year and month, arrival date, and quantity when the target product arrives; a cost calculation process for creating monthly inventory data for the target product based on the inventory data and the monthly product-specific production cost master, including the accounting year and month, the inventory quantity at the end of the previous month which is the inventory quantity at the end of the previous month, the inventory quantity at the end of the current month which is the quantity in the inventory data, the inventory quantity at the end of the current month which is the sales quantity for the current month, the inventory quantity at the end of the current month calculated by adding the inventory quantity at the end of the previous month to the inventory quantity at the end of the current month - the inventory quantity at the end of the current month, the cost cost for the current month which is the cost unit price in the monthly product-specific production cost master, and the inventory amount at the end of the current month calculated by multiplying the inventory quantity at the end of the current month by the cost unit price for the current month; Cost management program to implement the above.

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