Departmental contribution margin calculation device, departmental contribution margin calculation method, and departmental contribution margin calculation program

Abstract

To make it possible to manage gross margins (contribution margin) departmentally.SOLUTION: A calculation unit multiplies departmental unit price of a commodity, which is determined for each department that manages the commodity, by the quantity of the commodities for which management has been transferred to each department, and calculates departmental contribution margin of the department that manages the commodity, the contribution margin being a difference between the amount corresponding to the quantity of the commodities before the multiplication and the amount corresponding to the quantity of the commodities after the multiplication. An output control unit controls outputting output data including the calculated departmental contribution margins. Accordingly, gross margins (contribution margins) can be managed departmentally.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a departmental contribution margin calculation device, a departmental contribution margin calculation method, and a departmental contribution margin calculation program. [Background technology]

[0002] Nowadays, some businesses are divided into departments, for example, a purchasing department purchases raw materials, a processing department processes the raw materials to create products, and a sales department sells the created products.

[0003] Patent Document 1 (JP 2023-033654 A) discloses an information processing system that aims to issue estimates promptly and accurately at the site of a potential building construction site, etc. This Patent Document 1 discloses in paragraph 0154 that the analysis results can be sorted in descending order of gross profit on orders or gross profit achievement rate using a pull-down menu. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Japanese Patent Publication No. 2023-033654 Summary of the Invention [Problem to be solved by the invention]

[0005] Here, when the business is divided into departments, it is preferable to be able to manage gross profit (contribution profit) for each department.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a departmental contribution margin calculation device, a departmental contribution margin calculation method, and a departmental contribution margin calculation program that enable management of gross profit (contribution margin) for each department. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the objectives, the departmental contribution margin calculation device of the present invention has a calculation unit that multiplies the quantity of goods transferred to each department by the departmental unit price of the goods set for each department to which the goods have been transferred, and calculates the contribution margin of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of goods before the multiplication and the amount corresponding to the quantity of goods after the multiplication, and an output control unit that controls the output of output data including the calculated contribution margin of each department.

[0008] In addition, in order to solve the above-mentioned problems and achieve the objective, the departmental contribution margin calculation method of the present invention includes a calculation step in which a calculation unit multiplies the quantity of goods transferred to each department by the departmental unit price of the goods set for each department to which the goods have been transferred, and calculates the contribution margin of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of goods before the multiplication and the amount corresponding to the quantity of goods after the multiplication, and an output control step in which an output control unit controls the output of output data including the calculated contribution margin of each department.

[0009] In addition, in order to solve the above-mentioned problems and achieve the objective, the departmental contribution margin calculation program of the present invention has a computer, which has a calculation unit that multiplies the quantity of goods transferred to each department by the departmental unit price of the goods set for each department to which the goods have been transferred, and calculates the contribution margin of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of goods before the multiplication and the amount corresponding to the quantity of goods after the multiplication, and an output control unit that controls the output of output data including the calculated contribution margin of each department. [Effects of the Invention]

[0010] The present invention makes it possible to manage gross profit (contribution profit) for each division. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a block diagram showing a hardware configuration of a departmental contribution margin calculation device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of the product master. [Figure 3] FIG. 3 is a diagram showing an example of the raw material unit price master. [Figure 4] FIG. 4 is a diagram illustrating an example of the rank determination master by product and yield rate. [Figure 5] FIG. 5 is a diagram showing an example of the standard unit price master by product rank. [Figure 6] FIG. 6 is a diagram illustrating an example of the transfer configuration master. [Figure 7] FIG. 7 is a diagram illustrating an example of the processing configuration master. [Figure 8] FIG. 8 is a diagram for explaining the operation of managing gross profit (contribution margin) for each department in the departmental contribution margin calculation device according to the embodiment. [Figure 9] FIG. 9 is a diagram showing an example of the purchase input screen. [Figure 10] FIG. 10 is a diagram illustrating an example of purchase data. [Figure 11] FIG. 11 is a diagram showing an example of the transfer input screen. [Figure 12] FIG. 12 is a diagram showing an example of transfer data, payment item data, and received item data. [Figure 13] FIG. 13 is a diagram showing an example of the processing input screen. [Figure 14] FIG. 14 is a diagram showing an example of the processing performance data, the outgoing item data, and the received item data. [Figure 15] FIG. 15 is a diagram showing an example of the sales input screen. [Figure 16] FIG. 16 is a diagram illustrating an example of sales data. [Figure 17] FIG. 17 is a diagram showing an example of the sales input screen. [Figure 18] FIG. 18 is a diagram showing an example of transfer data, payment item data, and acceptance item data. [Figure 19] FIG. 19 is a diagram illustrating an example of the processing performance data, the outgoing item data, and the received item data. [Figure 20]FIG. 20 is a diagram illustrating an example of sales data. [Figure 21] FIG. 21 is a diagram showing an example of contribution margins for each department in the previous year. DETAILED DESCRIPTION OF THE INVENTION

[0012] A departmental contribution margin calculation device according to an embodiment of the present invention will be described in detail below with reference to the drawings. As an example, brown rice purchased as a raw material is milled (processed) to produce and sell white rice as a product. However, the present invention is not limited to the following embodiment and can be applied to companies and the like that operate independently between departments, such as the processing and wholesale of other foods or chemical products that require yield management.

[0013] (Hardware configuration) As shown in FIG. 1, the departmental contribution margin calculation device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 can be a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 can be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to achieve a pointing device function. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0014] The storage unit 2 may be, for example, a read-only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 stores a departmental contribution margin calculation program that enables management of gross profit (contribution margin) for each department. The storage unit 2 also stores a product master 11, a raw material unit price master 12, a product-by-product yield rate rank determination master 13, a product-by-rank standard unit price master 14, a transfer configuration master 15, and a processing configuration master 16, which will be described later. The storage unit 2 also stores various data, such as purchase data, transfer data, item payment data, received product data, processing performance data, sales data, and departmental contribution gross margin list data.

[0015] The product master 11 stores product codes and product names, as shown in Fig. 2. The example in Fig. 2 indicates that the product with the product code "G0001" is "Brown rice produced in Akita Prefecture in 2021, variety A (for purchase)" and the product with the product code "G0002" is "Brown rice produced in Akita Prefecture in 2021, variety B (for purchase)."

[0016] The raw material unit price master 12 stores product codes, product names, and unit prices, as shown in Figure 3. The example in Figure 2 shows that the product with the product code "K0001" is "Brown rice produced in Akita Prefecture in 2021, variety A (for rice milling)" and the product with the product code "K0002" is "Brown rice produced in Akita Prefecture in 2021, variety B (for rice milling)."

[0017] 4, the product-specific yield rate-based rank determination master 13 stores product codes, product names, yield rates, and ranks in association with each other. Specifically, for a product with a product code of "A0001" and a product of "Brown rice produced in Akita Prefecture in 2021, variety A (for sales)," if the yield rate is "80% or less," the product is "Rank A." If the yield rate is "85% or less," the product is "Rank B." If the yield rate is "100% or less," the product is "Rank C." Similarly, for a product with a product code of "A0002" and a product of "Brown rice produced in Akita Prefecture in 2021, variety B (for sales)," if the yield rate is "80% or less," the product is "Rank A." If the yield rate is "85% or less," the product is "Rank B." If the yield rate is "100% or less," the product is "Rank C."

[0018] In the standard unit price master 14 by product and rank, as shown in Fig. 5, product codes, product names, ranks, and unit prices are stored in association with each other. Specifically, for a product with a product code of "A0001" and a product type of "Brown rice produced in Akita Prefecture in 2021, variety A (for sales)," the unit price for a "Rank A" product is "300 yen," the unit price for a "Rank B" product is "250 yen," and the unit price for a "Rank C" product is "200 yen." Similarly, for a product with a product code of "A0002" and a product type of "Brown rice produced in Akita Prefecture in 2021, variety B (for sales)," the unit price for a "Rank A" product is "260 yen," the unit price for a "Rank B" product is "230 yen," and the unit price for a "Rank C" product is "200 yen."

[0019] The transfer configuration master 15 stores parent product codes, parent product names, child product codes, and child product names in association with each other, as shown in Figure 6. The example in Figure 6 shows that the child product of the parent product "2021 Akita Prefecture Brown Rice Variety A (for purchase)" with parent product code "G0001" has child product code "K0001" and child product name "2021 Akita Prefecture Brown Rice Variety A (for milling)". The example in Figure 6 also shows that the child product of the parent product "2021 Akita Prefecture Brown Rice Variety B (for purchase)" with parent product code "G0002" has child product code "K0002" and child product name "2021 Akita Prefecture Brown Rice Variety B (for milling)".

[0020] The processing configuration master 16 stores parent product codes, parent product names, child product codes, and child product names in association with each other, as shown in Figure 7. The example in Figure 7 shows that a child product of a parent product with a parent product code of "K0001" (2021 Akita Prefecture Brown Rice, Variety A (for milling)) has a child product code of "A0001" and a child product name of "2021 Akita Prefecture Brown Rice, Variety A (for sales)." The example in Figure 7 also shows that a child product of a parent product with a parent product code of "K0002" (2021 Akita Prefecture Brown Rice, Variety B (for milling)) has a child product code of "A0002" and a child product name of "2021 Akita Prefecture Brown Rice, Variety B (for sales)."

[0021] (Functional configuration of the departmental contribution margin calculation device) Next, the control unit 3 executes the departmental contribution margin calculation program stored in the memory unit 2, and thereby functions as a display control unit 21, a data generation unit 22, a memory control unit 23, and a calculation unit 24, as shown in Figure 1.

[0022] The calculation unit 24 multiplies the quantity of goods transferred to each department by the departmental unit price of the goods determined for each department to which the goods have been transferred, and calculates the contribution profit of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of goods before the multiplication and the amount corresponding to the quantity of goods after the multiplication, for each department.

[0023] The display control unit 21 is an example of an output control unit, and displays output data including the contribution margin of each department calculated by the calculation unit 24 via the output device 7, which is an example of a display unit. If the output device 7 is a printing device, when the control unit 3 functions as the output control unit, it converts the output data including the contribution margin of each department calculated by the data generation unit 22 into print data and supplies it to the output device 7, which is a printing device. This makes it possible to obtain a printed output of the output data including the contribution margin of each department. If the output device 7 is a speaker device, when the control unit 3 functions as the output control unit, it converts the output data including the contribution margin of each department calculated by the data generation unit 22 into audio data and supplies it to the output device 7, which is a speaker. This makes it possible to obtain an audio output of the output data including the contribution margin of each department.

[0024] Furthermore, when calculating the contribution margin of the purchasing department, the calculation unit 24 calculates the purchase cost amount at the time of purchasing the goods by multiplying the purchase quantity of the goods by the purchase unit price. Furthermore, the calculation unit 24 calculates the purchase department cost amount in a state in which the gross profit of the purchasing department has been recorded by multiplying the purchase quantity by the department unit price of the goods set for the purchasing department. Furthermore, the calculation unit 24 calculates the contribution margin of the purchasing department by subtracting the purchase cost amount from the purchase department cost amount in a state in which the gross profit has been recorded.

[0025] Furthermore, when calculating the contribution margin of the processing department that performs predetermined processing on merchandise, the calculation unit 24 calculates the processing department cost amount in a state in which the gross profit of the processing department has been recorded by multiplying the quantity of merchandise produced by processing the quantity of merchandise at the time of purchase by the department unit price of the merchandise set for the processing department. Furthermore, the calculation unit 24 calculates the contribution margin of the processing department by subtracting the purchasing department cost amount from the processing department cost amount in a state in which the gross profit has been recorded.

[0026] The calculation unit 24 also calculates a yield rate that indicates the ratio between the quantity of products before a predetermined processing is performed on the products and the quantity of products after the predetermined processing is performed. When calculating the processing department cost amount, the calculation unit 24 multiplies the quantity of products generated by processing the purchased quantity of products by the department unit price determined for each product rank corresponding to the yield rate, thereby calculating the processing department cost amount in which the gross profit of the processing department is recorded.

[0027] Furthermore, when calculating the contribution margin of the sales department that inputs the sales of sold products, the calculation unit 24 calculates the sales department cost amount in a state in which the gross profit of the sales department has been recorded by multiplying the quantity of products generated by processing by the department unit price of the products set for the sales department. Furthermore, the calculation unit 24 calculates the contribution margin of the sales department by subtracting the processing department cost amount from the sales department cost amount in a state in which the gross profit has been recorded.

[0028] In addition, the calculation unit 24 calculates the contribution margin ratio for each department, the ratio of the purchasing department's cost price for the purchasing department, the ratio of the processing department's cost price for the processing department, and the ratio of the sales department's cost price for the sales department, calculated for at least one period within the specified period and another period that is more recent than the one period.

[0029] The display control unit 21 displays output data via the output device 7, including the calculated contribution margin ratio for each department, the ratio of the purchasing department cost amount, the ratio of the processing department cost amount, the ratio of the sales department cost amount, the purchasing department cost amount, the processing department cost amount, the sales department cost amount at the other time period, and the contribution margin of each department at the other time period.

[0030] (Summary of contribution margin output behavior by department) Next, the operation of outputting the contribution margin by department in the departmental contribution margin calculation device 1 of the embodiment is performed by the control unit 3 operating based on the departmental contribution margin calculation program (flow) stored in the memory unit 2, in the flow shown in steps S1 to S5 of Figure 8.

[0031] In step S1, the control unit 3 performs a purchase input process for the purchased product (raw material) input by the operator.

[0032] In step S2, the control unit 3 performs a transfer input process to record the gross profit (contribution profit of the purchasing department) for the purchased product (raw material) based on the input operation by the operator.

[0033] In step S3, the control unit 3 performs a processing input process based on input operations by the operator to record the gross profit (contribution profit of the manufacturing department) of the product generated by subjecting the purchased product (raw material) to a specified processing.

[0034] In step S4, the control unit 3 performs a sales input process to record the gross profit (sales department contribution profit) corresponding to the sales of the processed products based on the input operation by the operator.

[0035] In step S5, the control unit 3 displays a list of the contribution margins of the purchasing department, the manufacturing department, and the sales department. At this time, the control unit 3 also displays the year-on-year comparison of each contribution margin of each department in the list of each contribution margin.

[0036] (Calculation of contribution margin of purchasing department) Next, a specific example of the calculation operation of the purchasing department's contribution margin in steps S1 and S2 will be described. When performing purchase input, the operator specifies the display of the purchase input screen. This causes the display control unit 21 to display the purchase input screen shown in Fig. 9 via the output device 7. The operator inputs the purchase date, inventory location, supplier, department that made the purchase (in this example, the merchandise department), and details of the purchased merchandise into this purchase input screen.

[0037] The example in Figure 9 shows that the purchase amount (purchase cost amount) was 500,000 yen by purchasing 50 kg (quantity = purchase quantity) of a product with the product code "G0001," the product name "2021 Akita Prefecture Brown Rice Variety A (for purchase)," and the lot number "LOTG0001" at a purchase price of 100 yen per 100 g. The example in Figure 9 also shows that the purchase amount (purchase cost amount) was 450,000 yen by purchasing 50 kg (quantity = purchase quantity) of a product with the product code "G0002," the product name "2021 Akita Prefecture Brown Rice Variety B (for purchase)," and the lot number "LOTG0002" at a purchase price of 90 yen per 100 g. The example in Figure 9 also shows that the total purchase amount (purchase cost amount) was 950,000 yen.

[0038] When such a purchase input operation is performed, the data generation unit 22 generates purchase data based on the various information entered on the purchase input screen, including the purchase slip number, purchase line number, department, inventory location, supplier, product name, quantity (purchase quantity), purchase price, and purchase amount, as illustrated in Figure 10.

[0039] Next, the operator specifies the display of the transfer input screen to record the gross profit (contribution profit) of the purchasing department. When this specification operation is performed, the calculation unit 24 refers to the raw material unit price master 12 shown in Figure 3 and detects the unit price (transfer unit price) of the purchasing department corresponding to the product with the product name entered in the purchase input. In the example of Figure 3, the transfer unit price of "2021 Akita Prefecture Brown Rice Variety A (for milling)" is set to "150 yen per 100g," and the transfer unit price of "2021 Akita Prefecture Brown Rice Variety B (for milling)" is set to "120 yen per 100g."

[0040] The calculation unit 24 calculates "750,000 yen" as the transfer cost amount for "Brown rice variety A (for milling) produced in Akita prefecture in 2021" by multiplying the purchase quantity of "50 kg" mentioned above by the transfer unit price of "100 g = 150 yen", which is the transfer unit price for "Brown rice variety A (for milling) produced in Akita prefecture in 2021". In addition, the calculation unit 24 calculates "250,000 yen" as the gross profit (contribution profit) of the purchasing department corresponding to "Brown rice variety A (for milling) produced in Akita prefecture in 2021" by subtracting the purchase cost amount of "500,000 yen" mentioned above from the transfer cost amount of "750,000 yen".

[0041] Similarly, the calculation unit 24 calculates "600,000 yen" as the transfer cost amount for "Brown rice variety B (for milling) produced in Akita prefecture in 2021" by multiplying the purchase quantity of "50 kg" mentioned above by the transfer unit price of "100 g = 120 yen", which is the transfer unit price for "Brown rice variety B (for milling) produced in Akita prefecture in 2021". In addition, the calculation unit 24 calculates "150,000 yen" as the gross profit (contribution profit) of the purchasing department corresponding to "Brown rice variety B (for milling) produced in Akita prefecture in 2021" by subtracting the purchase cost amount of "450,000 yen" mentioned above from the transfer cost amount of "600,000 yen".

[0042] Then, the calculation unit 24 adds together the purchasing department's gross profit (contribution profit) corresponding to "250,000 yen, Akita Prefecture-grown brown rice variety A (for milling) in 2021" and the purchasing department's gross profit (contribution profit) corresponding to "150,000 yen, Akita Prefecture-grown brown rice variety B (for milling) in 2021," and calculates the total as the purchasing department's gross profit (contribution profit) of "400,000 yen."

[0043] When this calculation is performed, the display control unit 21 displays, via the output device 7, a transfer input screen that displays input fields for the transfer number, transfer date, paying department, paying location, receiving department, receiving location, and profit recognition department, as illustrated in Figure 11. The operator inputs the desired transfer date, paying department, paying location, receiving department, and receiving location into each input field. In this case, the operator selects the department code "001" as the profit recognition department. This department code "001" is the department code for the purchasing department (= merchandise department) that performed the transfer input.

[0044] In addition, the display control unit 21 displays the purchase quantity (quantity), cost price (purchase price), cost amount, and total cost amount (total) of the purchased "2021 Akita Prefecture Brown Rice Variety A (for purchase)" and "2021 Akita Prefecture Brown Rice Variety B (for purchase)" in the display field for the details of the "Payment Item." Note that the display control unit 21 displays the product name, cost price, and cost amount in the display field for the details of the "Payment Item" in a non-changeable state. The product code, lot number, and quantity are changeable.

[0045] The display control unit 21 also displays the purchase quantity (quantity), cost price (transfer price), cost amount, and total cost amount (total) of the transferred "Brown rice produced in Akita Prefecture in 2021, variety A (for milling)" and "Brown rice produced in Akita Prefecture in 2021, variety B (for milling)" in the display field for the details of the "received goods." In addition, the display control unit 21 displays the product code, product name, cost price, and cost amount in the display field for the details of the "received goods" in a state where they cannot be changed. The lot number and quantity can be changed.

[0046] In addition, the display control unit 21 displays the gross profit (contribution profit, in this example 40,000 yen) of the purchasing department resulting from the transfer input of "Brown rice produced in Akita Prefecture in 2021, variety A (for milling)" and "Brown rice produced in Akita Prefecture in 2021, variety B (for milling)" on the transfer input screen in a state where it cannot be displayed.

[0047] In addition, based on the various information entered on the transfer input screen, the data generation unit 22 generates transfer data including the processing number, processing date, delivery department, delivery location, receiving department, receiving location, profit recognition department, and gross profit (contribution profit) of the purchasing department, as shown in Figure 12(a).

[0048] In addition, the data generation unit 22 generates payment item data including the payment line, product code, product name, lot number, quantity, cost unit price, and cost amount, as shown in Figure 12(b), based on the details of the payment item on the transfer input screen.

[0049] In addition, the data generation unit 22 generates received item data including the receiving line, the dispensing line, the product code, the product name, the lot number, the quantity, the cost unit price, and the cost amount, etc., based on the details of the received items on the transfer input screen, as shown in Figure 12(c).

[0050] The storage control unit 23 stores the transfer data, the item to be paid data, and the item to be received data generated by the data generation unit 22 in the storage unit 2.

[0051] (Calculation of the contribution margin of the manufacturing department) Next, a specific example of the calculation operation of the production department's contribution margin in step S3 will be described. In the production department, purchased brown rice is milled (=processed). When such product processing is performed, the operator performs a designation operation to display the processing input screen. As a result, the display control unit 21 displays, via the output device 7, a processing input screen including input fields for the processing number, processing date, delivery department, delivery location, receiving department, receiving location, and profit recording department (in this example, the production department) that performed the processing, as exemplified in FIG. 13. In this example, the operator inputs, into this processing input screen, the "production department" with department code "002" as the delivery department, and the "sales department" with department code "003" as the receiving department.

[0052] In addition, the display control unit 21 displays the transfer quantity (quantity), cost price (transfer price), cost amount, and total cost amount (total) of the transferred "2021 Akita Prefecture Brown Rice Variety A (for milling)" and "2021 Akita Prefecture Brown Rice Variety B (for milling)" in the display field for the "Payment Item" details. Note that the display control unit 21 displays the product name, cost price, and cost amount in the display field for the "Payment Item" details in a non-changeable state. The product code, lot number, and quantity are changeable.

[0053] Here, when brown rice is milled (processed), bran such as the seed coat and germ is removed, resulting in a reduction in quantity. For this reason, the operator enters the quantity of white rice produced by milling into the quantity input field in the received product details on the processing input screen. The example in Figure 13 shows how milling "2021 Akita Prefecture Brown Rice Variety A (for milling)" reduces the quantity from the original "50 kg" to "42 kg," and how milling "2021 Akita Prefecture Brown Rice Variety B (for milling)" reduces the quantity from the original "50 kg" to "40 kg."

[0054] When such a quantity after milling is input, the calculation unit 24 calculates the yield rate, which is the ratio between the quantity before milling and the quantity after milling. In the case of "Brown rice produced in Akita Prefecture in 2021, variety A (for milling)", the original "50 kg" was reduced to "42 kg" by milling, so the yield rate is "84.0%". In addition, in the case of "Brown rice produced in Akita Prefecture in 2021, variety B (for milling)", the original "50 kg" was reduced to "40 kg" by milling, so the yield rate is "80.0%".

[0055] Based on the calculated yield rate, the calculation unit 24 refers to the product-specific yield rate rank determination master 13 shown in Figure 4 and detects the ranks of "2021 Akita Prefecture Brown Rice Variety A (for sales)" and "2021 Akita Prefecture Brown Rice Variety B (for sales)." In this example, the rank of "2021 Akita Prefecture Brown Rice Variety A (for sales)" with a yield rate of "84.0%" is "Rank B," and the rank of "2021 Akita Prefecture Brown Rice Variety B (for sales)" with a yield rate of "80.0%" is "Rank A."

[0056] Furthermore, based on each detected rank, the calculation unit 24 refers to the standard unit price master 14 by product rank shown in Fig. 5 and detects the unit price (processing unit price) corresponding to each rank. In this example, the processing unit price of "Brown rice produced in Akita prefecture in 2021, variety A (for sales)" that has been classified as "B rank" is "250 yen", and the processing unit price of "Brown rice produced in Akita prefecture in 2021, variety B (for sales)" that has been classified as "A rank" is "260 yen".

[0057] The calculation unit 24 calculates the cost amount (processing department cost amount) by multiplying the above-mentioned processed quantity by the processing unit price. In this example, the "2021 Akita Prefecture Brown Rice Variety A (for sale)" that has been awarded "B Rank" has a quantity of "42 kg" and a processing unit price of "250 yen", so the processing department cost amount is "1,050,000 yen". Also, the "2021 Akita Prefecture Brown Rice Variety B (for sale)" that has been awarded "A Rank" has a quantity of "40 kg" and a processing unit price of "260 yen", so the processing department cost amount is "1,040,000 yen".

[0058] In this way, when the processing department cost amounts of "2021 Akita Prefecture Brown Rice Variety A (for sales)" and "2021 Akita Prefecture Brown Rice Variety B (for sales)" are calculated, the calculation unit 24 calculates a total amount of "2.09 million yen" by adding up the calculated cost amounts of each processing department. Then, the calculation unit 24 calculates "740,000 yen" as the gross profit (contribution profit) of the processing department by subtracting "1.35 million yen", which is the total cost amount before rice milling, from "2.09 million yen", which is the total cost amount after rice milling.

[0059] The display control unit 21 displays the product code, product name, yield rate, rank, cost unit price (processing cost), cost amount (processing department cost amount), and the total amount of the processing department cost amount for each product in a non-changeable state in the display field for the details of the received product on the processing input screen, as shown in Fig. 13. Note that the withdrawal line, lot number, and quantity are changeable.

[0060] In this example, the details for "2021 Akita Prefecture Brown Rice Variety A (for sales)" will show the quantity as "42 kg," the yield rate as "84.0%, the rank as "B," the cost unit price as "250 yen," and the cost amount as "1,050,000 yen." Also, the details for "2021 Akita Prefecture Brown Rice Variety B (for sales)" will show the quantity as "40 kg," the yield rate as "80.0%, the rank as "A," the cost unit price as "260 yen," and the cost amount as "1,040,000 yen." Also, the total cost amount will show as "2,090,000 yen."

[0061] In addition, the display control unit 21 displays the gross profit (contribution profit, in this example 740,000 yen) of the manufacturing department due to the processing of "Brown rice produced in Akita Prefecture in 2021, variety A (for rice milling)" and "Brown rice produced in Akita Prefecture in 2021, variety B (for rice milling)" on the transfer input screen in a state where it cannot be displayed.

[0062] In addition, the data generation unit 22 generates processing performance data including the processing number, processing date, delivery department, delivery location, receiving department, receiving location, profit recognition department, and gross profit (contribution profit) of the manufacturing department, as shown in Figure 14(a), based on the various information entered on the processing input screen.

[0063] In addition, the data generation unit 22 generates payment item data including the payment line, product code, product name, lot number, quantity, cost unit price, and cost amount, as shown in Figure 14(b), based on the details of the payment item on the processing input screen.

[0064] In addition, the data generation unit 22 generates received item data including the receiving line, dispensing line, product code, product name, lot number, quantity, yield rate, rank, cost unit price, and cost amount, as shown in Figure 14(c), based on the details of the received item on the processing input screen.

[0065] The storage control unit 23 stores the processing performance data, the item to be paid-out data, and the received item data generated by the data generating unit 22 in the storage unit 2.

[0066] (Calculation of sales department contribution margin) Next, a specific example of the calculation operation of the sales department's contribution margin in step S4 will be described. When the sales department sells polished (=processed) rice, the sales department inputs the sales data. When inputting sales data, the operator operates to specify the display of the sales input screen. As a result, the display control unit 21 displays, via the output device 7, a sales input screen including input fields for the sales date, customer, delivery destination, person in charge, inventory location, billing destination, and department that made the sale (in this example, the sales department), as exemplified in FIG. 15. In this example, the display control unit 21 displays the "Manufacturing Department" with department code "003" as the department that made the sale in an unchangeable state.

[0067] Furthermore, the display control unit 21 displays the product code, product name, lot number, rank, quantity, unit sales price, sales amount, total sales amount, unit cost price, cost amount, total cost amount, and gross profit amount in the sales input details field. Of these, the display control unit 21 displays the rank, unit cost price, cost amount, total cost amount, and gross profit amount in an unchangeable state.

[0068] That is, the rank display field displays "Rank B," which is the rank of "2021 Akita Prefecture Brown Rice Variety A (for sales)," in a non-changeable state, and also displays "Rank A," which is the rank of "2021 Akita Prefecture Brown Rice Variety B (for sales)," in a non-changeable state. Also, the cost unit display field displays "250 yen," which is the cost unit price of "2021 Akita Prefecture Brown Rice Variety A (for sales)," in a non-changeable state, and also displays "260 yen," which is the cost unit price of "2021 Akita Prefecture Brown Rice Variety B (for sales)," in a non-changeable state.

[0069] In addition, the cost amount display field displays the cost amount of "2021 Akita Prefecture Brown Rice Variety A (for sales)", which is "1.05 million yen", which cannot be changed, and the cost amount of "2021 Akita Prefecture Brown Rice Variety B (for sales)", which is "1.04 million yen", which cannot be changed. Furthermore, in the total cost amount display field, the cost amount of "1.05 million yen" and the sum of the cost amounts of "1.04 million yen" are displayed in an unchangeable state.

[0070] Here, the display control unit 21 refers to the sales price master stored in the memory unit 2 and detects the sales price of "2021 Akita Prefecture Brown Rice Variety A (for sales)" and the sales price of "2021 Akita Prefecture Brown Rice Variety B (for sales)." Assume that the sales price of "2021 Akita Prefecture Brown Rice Variety A (for sales)" is "270 yen," and the sales price of "2021 Akita Prefecture Brown Rice Variety B (for sales)" is "290 yen." In this case, as shown in FIG. 15, the display control unit 21 displays "270 yen" in the display field for the sales price of "2021 Akita Prefecture Brown Rice Variety A (for sales)," and displays "290 yen" in the display field for the sales price of "2021 Akita Prefecture Brown Rice Variety B (for sales)."

[0071] Furthermore, the calculation unit 24 multiplies the quantity of "2021 Akita Prefecture Brown Rice Variety A (for sales)", "42 kg", by the unit sales price of "270 yen", to calculate the sales amount of "2021 Akita Prefecture Brown Rice Variety A (for sales)". Furthermore, the calculation unit 24 multiplies the quantity of "2021 Akita Prefecture Brown Rice Variety B (for sales)", "40 kg", by the unit sales price of "290 yen", to calculate the sales amount of "2021 Akita Prefecture Brown Rice Variety B (for sales)".

[0072] Furthermore, the calculation unit 24 adds the calculated sales amounts of "1,134,000 yen" and "1,160,000 yen" together to calculate a total sales amount of "2,294,000 yen."

[0073] The display control unit 21 displays the calculated sales amount of "1,134,000 yen" in the sales amount display field for "2021 Akita Prefecture Brown Rice Variety A (for sales)," and displays the calculated sales amount of "1,160,000 yen" in the sales amount display field for "2021 Akita Prefecture Brown Rice Variety B (for sales)." The display control unit 21 also displays the calculated total sales amount of "2,294,000 yen" in the total sales amount display field.

[0074] The calculation unit 24 also subtracts the cost amount of "2,090,000 yen" from the total sales amount of "2,294,000 yen" to calculate the gross profit (contribution profit) of the sales department as "204,000 yen." The display control unit 21 displays this "204,000 yen" in the gross profit amount display field on the sales input screen.

[0075] Based on the various input information on the sales input screen, the data generation unit 22 generates sales data including the sales number, line number, sales date, department name, customer name, product name, lot number, rank, sales quantity, unit sales price, sales amount, unit cost price, cost amount, gross profit amount, etc., as shown in Fig. 16. The memory control unit 23 stores this sales data in the memory unit 2.

[0076] (Display of a list of contribution margins for each department) Next, the operation of displaying a list of contribution margins for each department in step S5 will be described. When the operator specifies the display of a list of contribution margins for each department, the display control unit 21 displays an input screen for a list of contribution margins by department, as shown in FIG. 17(a), via the output device 7. The operator inputs the "period" to be displayed on this input screen for a list of contribution margins by department, and operates the output button. The example in FIG. 17 is an example in which "February 1, 2023 to February 28, 2023" is specified as the "period."

[0077] When a period is specified, the display control unit 21 detects the contribution margin of the purchasing department (400,000 yen in this example) by referring to the transfer data (FIG. 12(a)) by transfer input of the purchasing department (product department) that corresponds to the period, for example, "February 1, 2023 to February 28, 2023" stored in the memory unit 2. The display control unit 21 also detects the total cost amount of the purchasing department (750,000 yen + 600,000 yen = 1,350,000 yen in this example) by referring to the received goods data (FIG. 12(c)) by transfer input of the purchasing department (product department) that corresponds to the period, for example, "February 1, 2023 to February 28, 2023" stored in the memory unit 2.

[0078] Similarly, the display control unit 21 detects the contribution profit of the manufacturing department (740,000 yen in this example) by referring to the processing performance data (FIG. 14(a)) based on the processing input of the manufacturing department, which is stored in the memory unit 2 and corresponds to the period, for example, "February 1, 2023 to February 28, 2023." Furthermore, the display control unit 21 detects the total cost amount of the purchasing department (1,050,000 yen + 1,040,000 yen = 2,090,000 yen in this example) by referring to the received goods data (FIG. 14(c)) based on the processing input of the manufacturing department, which is stored in the memory unit 2 and corresponds to the period, for example, "February 1, 2023 to February 28, 2023."

[0079] Similarly, the display control unit 21 detects the sales department's contribution profit (in this example, 84,000 yen + 120,000 yen = 204,000 yen) by referring to sales data ( FIG. 16 ) by sales input by the sales department, for example, corresponding to the period "February 1, 2023 to February 28, 2023," which is stored in the storage unit 2. Furthermore, the display control unit 21 detects the sales department's total sales amount (in this example, 1,134,000 yen + 1,160,000 yen = 2,294,000 yen) by referring to sales data ( FIG. 16 ) by sales input by the manufacturing department, for example, corresponding to the period "February 1, 2023 to February 28, 2023," which is stored in the storage unit 2.

[0080] Then, the display control unit 21 displays a list of the sales amount (total cost amount or total sales amount) and gross profit (contribution margin) of each of the detected purchasing department (product department), manufacturing department (manufacturing department), and sales department (sales department) via the output device 7, as shown in Fig. 17(b). This allows the manager or the like to recognize the sales amount and gross profit for each department at a glance.

[0081] Furthermore, when a "period" is specified on the departmental contribution gross profit list input screen, the calculation unit 24 detects the "total cost amount or total sales amount" and "contribution margin" of each department for the period of the previous year that corresponds to the specified period from the storage unit 2. That is, in the above example, since the period of "February 1, 2023 to February 28, 2023" is specified, the calculation unit 24 detects the "total cost amount or total sales amount" and "contribution margin" of each department that corresponds to the period of "February 1, 2022 to February 28, 2022."

[0082] That is, the calculation unit 24 references the transfer data of the purchasing department for the period "February 1, 2022 to February 28, 2022" shown in Figure 18(a) from the storage unit 2, and detects the contribution profit for this period, such as "500,000 yen." In addition, the calculation unit 24 references the received goods data of the purchasing department for the period "February 1, 2022 to February 28, 2022" shown in Figure 18(c) from the storage unit 2, and detects the total cost amount for this period, such as "1.5 million yen." Note that Figure 18(b) is an example of the payout goods data of the purchasing department for the period "February 1, 2022 to February 28, 2022."

[0083] The calculation unit 24 also references the processing performance data of the manufacturing department for the period "February 1, 2022 to February 28, 2022" shown in FIG. 19(a) from the storage unit 2, and detects the contribution profit for this period, such as "400,000 yen." The calculation unit 24 also references the received goods data of the manufacturing department for the period "February 1, 2022 to February 28, 2022" shown in FIG. 19(c) from the storage unit 2, and detects the total cost amount for this period, such as "1,900,000 yen." Note that FIG. 19(b) is an example of payout goods data of the manufacturing department for the period "February 1, 2022 to February 28, 2022."

[0084] The calculation unit 24 also references the sales data of the sales department for the period "February 1, 2022 to February 28, 2022" shown in Fig. 20 from the storage unit 2, and detects the contribution profit for this period, such as "400,000 yen." The calculation unit 24 also references the sales data of the sales department for the period "February 1, 2022 to February 28, 2022" shown in Fig. 20 from the storage unit 2, and detects the sales amount for this period, such as "2,080,000 yen."

[0085] This makes it possible to detect the sales and gross profit of each department for the previous year, as shown in Fig. 21. The display control unit 21 may display the sales and gross profit of each department for the previous year via the output device 7. After detecting the sales and gross profit of each department for the previous year, the calculation unit 24 compares the sales and gross profit of each department with the sales and gross profit of the current year for each department and calculates the ratio (compared to the previous year) for each department.

[0086] Specifically, in the example shown in Figure 17(b), the sales revenue for the purchasing department (merchandise department) this year is "1.35 million yen" and the sales revenue for the previous year is "1.5 million yen (see Figure 21)", so the calculation unit 24 calculates a year-on-year change of "90%" and displays this in the list of gross profit contribution by department. Also, the gross profit amount for the purchasing department (merchandise department) this year is "400,000 yen" and the gross profit amount for the previous year is "500,000 yen (see Figure 21)", so the calculation unit 24 calculates a year-on-year change of "80%" and displays this in the list of gross profit contribution by department.

[0087] Similarly, in the example shown in Figure 17(b), the sales revenue for the manufacturing department this year is "2.09 million yen" and the sales revenue for the previous year is "1.9 million yen (see Figure 21)", so the calculation unit 24 calculates a year-on-year increase of "110%" and displays this in the list of gross profit contribution by department. Furthermore, the gross profit amount for the manufacturing department this year is "740,000 yen" and the gross profit amount for the previous year is "400,000 yen (see Figure 21)", so the calculation unit 24 calculates a year-on-year increase of "185%" and displays this in the list of gross profit contribution by department.

[0088] Similarly, in the example shown in Figure 17(b), the sales revenue for the sales department this year is "2,294,000 yen" and the sales revenue for the previous year is "2,080,000 yen (see Figure 21)", so the calculation unit 24 calculates a year-on-year increase of "110%" and displays this in the department-by-department gross profit contribution list. Also, the gross profit for the sales department this year is "204,000 yen" and the gross profit for the previous year is "480,000 yen (see Figure 21)", so the calculation unit 24 calculates a year-on-year increase of "43%" and displays this in the department-by-department gross profit contribution list.

[0089] In this way, by displaying a list of sales and gross profit rates for each department compared to the previous year, it becomes easier to make future management plans.

[0090] (Effects of the embodiment) As is clear from the above description, the departmental contribution margin calculation device 1 according to the embodiment can manage gross profit (contribution margin) for each department.

[0091] Furthermore, it is possible to clarify the inventory responsibility of each department and the timing of recording sales, thereby reducing the burden of internal sales and purchase operations in each department or the burden of adjustments between departments.

[0092] [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 Goals 8 and 9 of the SDGs.

[0093] 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.

[0094] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0095] [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.

[0096] 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.

[0097] 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.

[0098] Furthermore, with regard to the departmental contribution margin calculation device 1, the components shown in the figure are conceptual functional components, and do not necessarily have to be physically configured as shown in the figure.

[0099] For example, all or any part of the processing functions of the departmental contribution margin calculation device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be implemented by a CPU (Central Processing Unit) 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 an information processing device to execute the processes described in this embodiment, and is mechanically read by the departmental contribution margin calculation device 1 as needed. That is, a storage unit such as a ROM or HDD stores a computer program for working with an OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM, and works with the CPU to constitute the control unit 3.

[0100] In addition, the departmental contribution margin calculation program of this departmental contribution margin calculation device 1 may be stored in another server device connected to the departmental contribution margin calculation device 1 via any network, and all or part of it may be downloaded as needed.

[0101] Furthermore, the departmental contribution margin calculation program for executing the process 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.

[0102] Furthermore, a "program" is a data processing method written in any language or description method, and does not matter whether it is in the form of 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 working in cooperation with a separate program, such as an OS. Note that well-known structures and procedures can be used for the specific structure and reading procedure for reading a recording medium in the departmental contribution margin calculation device 1 shown in the embodiment, as well as the installation procedure after reading.

[0103] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0104] The departmental contribution margin calculation device 1 may be configured as an information processing device such as a known personal computer device or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by installing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0105] 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 according to 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]

[0106] The present invention is suitable for application to food trading companies and the like that operate an independent accounting system between departments, such as food processing and wholesale companies of chemical products that require yield management. [Explanation of symbols]

[0107] 1. Departmental contribution margin calculation device 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Product Master 12 Raw material unit price master before processing 13 Product Yield Rank Judgment Master 14 Standard unit price master by product rank 15 Transfer Configuration Master 16 Machining configuration master 21 Display control unit 22 Data Generation Unit 23 Memory control unit

Claims

1. a calculation unit that multiplies the quantity of the goods transferred to each department by the department unit price of the goods determined for each department to which the goods have been transferred, and calculates the contribution margin of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of the goods before the multiplication and the amount corresponding to the quantity of the goods after the multiplication; an output control unit that controls output of output data including the calculated contribution margin of each department; A departmental contribution margin calculation device having the above.

2. When calculating the contribution margin of the purchasing department, the calculation unit The purchase cost amount at the time of purchase of the product is calculated by multiplying the purchase quantity of the product by the purchase price. The purchase quantity is multiplied by the department unit price of the commodity set for the purchase department to calculate the purchase department cost amount in which the gross profit of the purchase department is recorded; Calculating the contribution margin of the purchasing department by subtracting the purchase cost amount from the purchase department cost amount in which the gross profit has been recorded; 2. The departmental contribution margin calculation device according to claim 1,

3. When the calculation unit calculates the contribution margin of a processing department that performs predetermined processing on the product, The quantity of the goods generated by processing the goods in the quantity at the time of purchase is multiplied by the department unit price of the goods set for the processing department to calculate the processing department cost amount in which the gross profit of the processing department is recorded; Calculating the contribution margin of the processing department by subtracting the purchase department cost amount from the processing department cost amount in which the gross profit has been recorded; 3. The departmental contribution margin calculation device according to claim 2,

4. The calculation unit Calculating a yield rate indicating the ratio between the quantity of the products before a predetermined processing is performed on the products and the quantity of the products after the predetermined processing is performed; When calculating the cost price of the processing department, the quantity of the goods produced by processing the goods in the quantity at the time of purchase is multiplied by the department unit price determined for each rank of the goods corresponding to the yield rate, thereby calculating the cost price of the processing department in a state where the gross profit of the processing department is included; 4. The departmental contribution margin calculation device according to claim 3,

5. When the calculation unit calculates the contribution margin of a sales department that inputs sales of the sold products, multiplying the quantity of the products produced by the processing by the department unit price of the products set for the sales department to calculate the sales department cost amount in which the gross profit of the sales department is recorded; Calculating the contribution margin of the sales department by subtracting the processing department cost amount from the sales department cost amount in which the gross profit has been recorded; 5. The departmental contribution margin calculation device according to claim 3 or 4,

6. The calculation unit calculates the contribution margin ratio for each department, calculated for at least one period within a specified period and another period that is more recent than the one period, the ratio of the purchasing department cost amount of the purchasing department, the ratio of the processing department cost amount of the processing department, and the ratio of the sales department cost amount of the sales department, the output control unit controls the output of the output data including the calculated contribution margin ratio for each department, the purchase department cost amount ratio, the processing department cost amount ratio, the sales department cost amount ratio, the purchase department cost amount, the processing department cost amount, the sales department cost amount in the other period, and the contribution margin of each department in the other period; The departmental contribution margin calculation device according to claim 5,

7. a calculation step in which the calculation unit multiplies the quantity of the goods transferred to each department by the department unit price of the goods determined for each department to which the goods have been transferred, and calculates, for each department, the contribution margin of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of the goods before the multiplication and the amount corresponding to the quantity of the goods after the multiplication; an output control step in which an output control unit controls output of output data including the calculated contribution margin of each department; A method for calculating contribution margin by department.

8. Computer, a calculation unit that multiplies the quantity of the goods transferred to each department by the department unit price of the goods determined for each department to which the goods have been transferred, and calculates the contribution margin of the department to which the goods have been transferred, which is the difference between the amount corresponding to the quantity of the goods before the multiplication and the amount corresponding to the quantity of the goods after the multiplication; an output control unit that controls output of output data including the calculated contribution margin of each department; A departmental contribution margin calculation program with

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