Provisional manufacturing performance data generating device, provisional manufacturing performance data generating method, and provisional manufacturing performance data generating program

Abstract

To provide a provisional manufacturing performance data generation device or the like that can generate provisional manufacturing performance data which manage the number of products, cost price of products, number of raw materials and cost price of raw materials according to the progress of manufacturing.SOLUTION: In an embodiment, (1) provisional volume of products at a predetermined time point is calculated based on automatically obtained manufacturing instruction amount, input progress rate and automatically obtained predetermined time point manufacturing amount, (2) provisional cost price amount of products at a predetermined time point is calculated based on the calculated provisional volume and automatically obtained product cost unit price, (3) provisional remaining usage of raw materials at a predetermined time point is calculated based on automatically obtained input instruction amount, input progress rate and automatically obtained predetermined time point input amount, (4) provisional remaining cost price amount of raw materials at a predetermined time point is calculated based on the calculated provisional remaining usage and automatically obtained raw material cost unit price, and (5) provisional manufacturing performance data including provisional record and red record for cancellation having the calculated values of (1)-(4) are generated.SELECTED DRAWING: Figure 7

Description

[Technical Field]

[0001] The present invention relates to a provisional manufacturing performance data generating device, a provisional manufacturing performance data generating method, and a provisional manufacturing performance data generating program. [Background technology]

[0002] Patent document 1 discloses a manufacturing management system that has at least two management devices as clients, namely an acceptance management device, a measurement management device, and an input management device, each connected to a sensor device, and a server connected to a database related to manufacturing information, in which the server receives an event notification sent from one management device and updates the database, allowing other management devices to view and confirm manufacturing information related to the event (see paragraph 0010 of Patent document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Publication No. 2018-55329 Summary of the Invention [Problem to be solved by the invention]

[0004] As described in Patent Document 1, in industries that manufacture products (for example, chemical products or industrial products), it can take as long as several months from the initial input of all raw materials until the product is completed.

[0005] In other words, because the manufacturing process is not one in which products are completed one by one, it is not possible to manage the number of products, the cost of the products, the number of raw materials, and the cost of the raw materials according to the progress of manufacturing. Even if it were possible, it would have to be done manually, which would have required a lot of time and effort.

[0006] The present invention has been made in consideration of the above-mentioned problems, and has an object to provide a provisional manufacturing performance data generating device, a provisional manufacturing performance data generating method, and a provisional manufacturing performance data generating program that are capable of generating provisional manufacturing performance data that manages the number of products, the cost of the products, the number of raw materials, and the cost of the raw materials according to the progress of manufacturing. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, a provisional manufacturing performance data generation device according to the present invention comprises a control unit and a storage unit, and is capable of generating provisional manufacturing performance data, which is provisional manufacturing performance data at a predetermined time point between the input of raw materials and the completion of a product, wherein the storage unit stores manufacturing instruction identification data for identifying a manufacturing instruction, product identification data for identifying the product, a manufacturing instruction quantity of the product, and an input instruction quantity of the raw materials required to manufacture the product in the manufacturing instruction quantity, and manufacturing performance data, which includes the manufacturing instruction identification data, the product identification data, a predetermined time manufacturing quantity which is the manufacturing quantity of the product at the predetermined time point, a product unit cost which is the unit cost of the product, a predetermined time input quantity which is the input quantity of the raw materials at the predetermined time point which is the same as the input instruction quantity, and a raw material unit cost which is the unit cost of the raw materials, and the control unit generates provisional manufacturing performance data when the manufacturing instruction identification data, the product identification data, and the progress rate are input on a progress rate input screen for inputting a progress rate of the manufacturing of the product at the predetermined time point, an acquisition means for acquiring a production instruction amount of a product and an input instruction amount of raw materials linked to the input production instruction identification data and product identification data from the production performance data, and acquiring a production amount at a predetermined time, a product cost unit price, an input amount at a predetermined time and a raw material cost unit price linked to the input production instruction identification data and product identification data from the production performance data; a provisional product output calculation means for calculating a provisional product output amount, which is a provisional output amount of the product at the predetermined time, based on the production instruction amount of the product acquired by the acquisition means, the input progress rate and the production amount at the predetermined time acquired by the acquisition means; a provisional product cost calculation means for calculating a provisional product cost amount, which is a provisional cost amount of the product at the specified time point, based on the provisional product output calculated by the provisional output calculation means and the product cost unit price acquired by the acquisition means; a provisional remaining raw material usage calculation means for calculating a provisional remaining raw material usage amount, which is a provisional remaining amount of the raw material at the specified time point, based on the raw material input instruction amount acquired by the acquisition means, the input progress rate, and the specified time point input amount acquired by the acquisition means; and a provisional remaining raw material usage amount calculation means for calculating a provisional remaining raw material usage amount, which is a provisional remaining amount of the raw material at the specified time point, based on the provisional remaining raw material usage amount calculated by the provisional remaining raw material usage amount calculation means and the raw material cost unit price acquired by the acquisition means.The system is characterized by comprising: a provisional raw material remaining cost calculation means for calculating a provisional raw material remaining cost amount, which is a provisional remaining cost amount of the raw material at the predetermined time point; a provisional production performance data generation means for generating the provisional production performance data including the input production order identification data, the input product identification data, the provisional product output amount calculated by the provisional product output amount calculation means, the provisional product cost amount calculated by the provisional product cost calculation means, the provisional remaining raw material usage amount calculated by the provisional remaining raw material usage amount calculation means, and the provisional remaining raw material cost amount calculated by the provisional remaining raw material cost calculation means; and a red record for canceling out the numerical values in the provisional record to achieve consistency with inventory information.

[0008] In addition, in the provisional production performance data generation device according to the present invention, the provisional product output calculation means calculates the provisional product output by multiplying the production instruction quantity of the product acquired by the acquisition means by the input progress rate and multiplying the result by 100, and then subtracting the production quantity at the predetermined time point acquired by the acquisition means from the result.

[0009] In addition, in the provisional production performance data generation device according to the present invention, the provisional remaining usage amount calculation means calculates the provisional remaining usage amount of raw material by multiplying the input instruction amount of raw material acquired by the acquisition means by the input progress rate and multiplying the result by 100, and then subtracting the input amount at the predetermined time point acquired by the acquisition means from the result.

[0010] Furthermore, in the provisional manufacturing performance data generating device according to the present invention, the red record is characterized in that it includes the input manufacturing instruction identification data, the input product identification data, a value obtained by inverting the positive value of the provisional product output amount contained in the provisional record to a negative value, an amount obtained by inverting the positive value of the provisional product cost amount contained in the provisional record to a negative value, a value obtained by inverting the negative value of the provisional remaining raw material usage amount contained in the provisional record to a positive value, and an amount obtained by inverting the negative value of the provisional remaining raw material cost amount contained in the provisional record to a positive value.

[0011] Furthermore, in the provisional manufacturing performance data generation device according to the present invention, the predetermined time point is the end of a certain month, the provisional record is generated at the end of the month, and the red record is generated at the beginning of the month following the end of the month.

[0012] In the provisional manufacturing performance data generating device according to the present invention, the product requires a long period of time from the input of the raw materials until completion.

[0013] Furthermore, a provisional manufacturing performance data generation method according to the present invention is a method executed by an information processing device having a control unit and a storage unit, capable of generating provisional manufacturing performance data that is provisional manufacturing performance data at a predetermined time point between the input of raw materials and the completion of a product, wherein the storage unit stores manufacturing instruction identification data for identifying a manufacturing instruction, product identification data for identifying the product, a manufacturing instruction quantity of the product, and manufacturing performance data that includes an input instruction quantity of the raw materials required to manufacture the product in the manufacturing instruction quantity, the manufacturing instruction identification data, the product identification data, a predetermined time manufacturing quantity that is the manufacturing quantity of the product at the predetermined time point, a product unit cost that is the unit cost of the product, a predetermined time input quantity that is the input quantity of the raw materials at the predetermined time point that is the same as the input instruction quantity, and a raw material unit cost that is the unit cost of the raw materials, and the manufacturing instruction identification data, the product identification data, and the progress rate input screen executed by the control unit for inputting a progress rate of manufacturing of the product at the predetermined time point are input. an acquisition step of acquiring, from the manufacturing instruction data, a manufacturing instruction amount of a product and an instruction amount of raw material input linked to the input manufacturing instruction identification data and product identification data, and acquiring, from the manufacturing performance data, a manufacturing amount, a unit product cost, an input amount at a predetermined time, and a unit raw material cost, which are linked to the input manufacturing instruction identification data and product identification data; a tentative product output calculation step of calculating a tentative product output amount, which is a tentative output amount of the product at the predetermined time, based on the manufacturing instruction amount of the product acquired in the acquisition step, the input progress rate, and the manufacturing amount at the predetermined time acquired in the acquisition step; a tentative product cost calculation step of calculating a tentative product cost amount, which is a tentative cost amount of the product at the predetermined time, based on the tentative product output amount calculated in the tentative product output calculation step and the unit product cost acquired in the acquisition step; and a tentative remaining raw material usage calculation step of calculating a tentative remaining amount of raw material usage, which is a tentative remaining amount of raw material usage at the predetermined time, based on the instruction amount of raw material input acquired in the acquisition step, the input progress rate, and the input amount at the predetermined time acquired in the acquisition step.a provisional remaining raw material cost calculation step for calculating a provisional remaining raw material cost amount, which is a provisional remaining cost amount of the raw material at the specified time point, based on the provisional remaining raw material usage amount calculated in the provisional remaining raw material usage amount calculation step and the raw material cost unit price acquired in the acquisition step; and a provisional production actual data generation step for generating the provisional production actual data, which includes the input production order identification data, the input product identification data, the provisional product output amount calculated in the provisional product output amount calculation step, the provisional product cost amount calculated in the provisional product cost calculation step, the provisional remaining raw material usage amount calculated in the provisional remaining raw material usage amount calculation step, and the provisional remaining raw material cost amount calculated in the provisional remaining raw material cost calculation step, and a red record for canceling out the numerical values in the provisional record to achieve consistency with inventory information.

[0014] Further, a provisional manufacturing performance data generation program according to the present invention is a provisional manufacturing performance data generation program that can be executed by an information processing device having a control unit and a storage unit, and that can generate provisional manufacturing performance data, which is provisional manufacturing performance data at a predetermined time point between the input of raw materials and the completion of a product, wherein the storage unit stores manufacturing instruction identification data for identifying a manufacturing instruction, product identification data for identifying the product, a manufacturing instruction quantity of the product, and an input instruction quantity of the raw materials required to manufacture the product in the manufacturing instruction quantity, the manufacturing instruction identification data, the product identification data, a predetermined time manufacturing quantity that is the manufacturing quantity of the product at the predetermined time point, a product unit cost that is the unit cost of the product, a predetermined time input quantity that is the input quantity of the raw materials at the predetermined time point that is the same as the input instruction quantity, and a raw material unit cost that is the unit cost of the raw materials, and the provisional manufacturing performance data generation program can be executed by the control unit, and the provisional manufacturing performance data generation program can generate provisional manufacturing performance data, which is provisional manufacturing performance data at a predetermined time point between the input of raw materials and the completion of a product, wherein the storage unit stores manufacturing instruction identification data for identifying the manufacturing instruction, product identification data for identifying the product, a manufacturing instruction quantity of the product, and an input instruction quantity of the raw materials required to manufacture the product in the manufacturing instruction quantity, the manufacturing instruction identification data, the product identification data, a predetermined time manufacturing quantity that is the manufacturing quantity of the product at the predetermined time point, a product unit cost that is the unit cost of the product, a predetermined time input quantity that is the input quantity of the raw materials at the predetermined time point that is the same as the input instruction quantity, and a raw material unit cost that is the unit cost of the raw materials, and the provisional manufacturing performance data generation program can be executed by the control unit, When the progress rate is input, an acquisition step is performed to acquire, from the manufacturing instruction data, a manufacturing instruction amount of a product and an input instruction amount of raw materials linked to the input manufacturing instruction identification data and product identification data, and to acquire, from the manufacturing performance data, a manufacturing amount at a predetermined time, a unit product cost, an input amount at a predetermined time, and a unit raw material cost; and to acquire, based on the manufacturing instruction amount of the product acquired in the acquisition step, the input progress rate, and the manufacturing amount at a predetermined time acquired in the acquisition step, a tentative output amount of the product at the predetermined time. a provisional product cost calculation step of calculating a provisional product cost amount, which is a provisional cost amount of the product at the specified time point, based on the provisional product amount calculated in the provisional product amount calculation step and the product cost unit price acquired in the acquisition step; and a provisional remaining raw material usage calculation step of calculating a provisional remaining raw material usage amount, which is a provisional remaining usage amount of the raw material at the specified time point, based on the raw material input instruction amount acquired in the acquisition step, the input progress rate, and the specified time point input amount acquired in the acquisition step.a provisional remaining raw material cost calculation step for calculating a provisional remaining raw material cost amount, which is a provisional remaining cost amount of the raw material at the specified time point, based on the provisional remaining raw material usage amount calculated in the provisional remaining raw material usage amount calculation step and the raw material cost unit price acquired in the acquisition step; and a provisional production actual data generation step for generating the provisional production actual data, which includes the input production order identification data, the input product identification data, the provisional product output amount calculated in the provisional product output amount calculation step, the provisional product cost amount calculated in the provisional product cost calculation step, the provisional remaining raw material usage amount calculated in the provisional remaining raw material usage amount calculation step, and the provisional remaining raw material cost amount calculated in the provisional remaining raw material cost calculation step, and a red record for canceling out the numerical values in the provisional record to achieve consistency with inventory information. [Effects of the Invention]

[0015] According to the present invention, it is possible to generate provisional production performance data that is provisional production performance data for managing the number of products, the cost of the products, the number of raw materials, and the cost of the raw materials according to the progress of production. [Brief explanation of the drawings]

[0016] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a provisional manufacturing performance data generating device. [Figure 2] Figure 2 is an image diagram showing an example of the flow from input of raw materials to completion of the product. [Figure 3] FIG. 3 is a diagram showing an example of a flow from inputting a manufacturing instruction to inputting a provisional output amount. [Figure 4] FIG. 4 is a diagram illustrating an example of manufacturing instruction data. [Figure 5] FIG. 5 is a diagram showing an example of manufacturing performance data in the case of pattern 1. In FIG. [Figure 6] FIG. 6 is a diagram showing an example of the progress rate input screen in the case of pattern 1. As shown in FIG. [Figure 7] FIG. 7 is a diagram showing an example of provisional manufacturing performance data generated in the case of pattern 1. In FIG. [Figure 8] FIG. 8 is a diagram showing an example of journalization generated in the case of pattern 1. [Figure 9] FIG. 9 is a diagram showing an example of manufacturing performance data in the case of pattern 2. In FIG. [Figure 10] FIG. 10 is a diagram showing an example of the progress rate input screen in the case of pattern 2. In FIG. [Figure 11] FIG. 11 is a diagram illustrating an example of provisional manufacturing performance data generated in the case of pattern 2. In FIG. [Figure 12] FIG. 12 is a diagram showing an example of journalization generated in the case of pattern 2. DETAILED DESCRIPTION OF THE INVENTION

[0017] Hereinafter, embodiments of a provisional manufacturing performance data generating device, a provisional manufacturing performance data generating method, and a provisional manufacturing performance data generating program according to the present invention will be described in detail with reference to the accompanying drawings. Note that the present invention is not limited to these embodiments.

[0018] [1. Overview] Manufacturers that produce large quantities (e.g., tens to hundreds of tons) of mixed materials such as chemical products within a single manufacturing order input all of the raw materials to be used at the beginning, as shown in Figure 2. For this reason, as shown in Figure 2, the lead time until the product is completed is long (e.g., several months). In other words, although all raw materials are dispensed at the start of manufacturing, it takes time to record the actual amount of finished product.

[0019] In the conventional system, only the actual production volume and delivery results could be registered, so the only way to predict the transition of assets (raw materials, work in progress, finished products, etc.) on a monthly basis when the actual products were not yet completed was to do it manually outside the system. Furthermore, because manual predictions take time and effort, even if they were possible, they were only able to simulate a single month.

[0020] Therefore, in this embodiment, provisional production performance data including the amount of finished goods received and the amount of raw materials delivered can be automatically generated before production is completed, for example, based on the progress rate for a production instruction. In this case, provisional production performance data is generated at the end of the current month, and a red slip for the provisional production performance data is generated at the beginning of the following month, so that the provisional production performance data does not affect inventory information. In other words, in this embodiment, provisional production performance data can be automatically generated by the simple operation of inputting progress rate information.

[0021] This makes it possible, for example, to use the generated hypothetical manufacturing performance data to perform simulations at a virtual company in management accounting. Furthermore, by enabling the system to predict asset trends even before the actual product is fully completed, the process is simplified and made easier, and predictions can be made even several months in advance. For example, for the manufacture of products with long manufacturing lead times, input raw materials can be transferred from work-in-process to manufacturing costs based on the progress rate, assuming the end of the month, allowing for early identification of highly appropriate work-in-process costs. The specific configuration and operation are described below.

[0022] [2. Configuration] An example of the configuration of the provisional manufacturing performance data generating device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the provisional manufacturing performance data generating device 100.

[0023] The provisional manufacturing performance data generation device 100 is a commercially available desktop personal computer. Note that the provisional manufacturing performance data generation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0024] The provisional manufacturing performance data generation device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the provisional manufacturing performance data generation device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0025] The communication interface unit 104 communicably connects the provisional manufacturing performance data generation device 100 to a network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the provisional manufacturing performance data generation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data such as various masters described below may be stored in the server 200, for example.

[0026] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0027] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0028] The storage unit 106 includes, for example, manufacturing instruction data 106a, manufacturing performance data 106b, and provisional manufacturing performance data 106c.

[0029] The provisional production performance data generating device 100 according to this embodiment can generate provisional production performance data 106c, which is provisional production performance data at a predetermined time point between the input of raw materials and the completion of a product. The product is not particularly limited, but may be, for example, a product that takes a long time to be completed after the input of raw materials (such as a chemical product). The predetermined time point may be, for example, the end of a certain month.

[0030] As shown in FIG. 4, the production instruction data 106a includes, for example, production instruction identification data (production instruction number) for identifying the production instruction, a production start date, a production completion date, product identification data (product) for identifying the product, a production instruction quantity of the product (production quantity), raw material identification data (raw materials used) for identifying the raw materials, and an instruction quantity of the raw materials (usage quantity) required to produce the product in the production instruction quantity.

[0031] As shown in Figures 5 and 9, the production performance data 106b includes, for example, the accounting year and month, the production order identification data (production order number), the product identification data (product), the production amount at a specified time (production amount) which is the production amount of the product at the specified time, the product unit cost which is the unit cost of the product, the product cost amount which is the cost amount of the product, the raw material identification data (raw material used), the input amount at a specified time (amount used) which is the input amount of the raw material at the specified time which is the same as the input instruction amount, the raw material unit cost which is the unit cost of the raw material, and the raw material cost amount which is the cost amount of the raw material.

[0032] The provisional production results data 106c is a feature of the present invention and is data for determining the provisional production volume and provisional cost price of the product, as well as the provisional remaining usage amount and provisional remaining cost price of the raw materials, at a time when the production of the product is not yet complete. The cost price of the product can only be recorded once the product is completed, but because it may take several months to complete the product, there is a problem in that the production volume and cost price of the product cannot be determined early or frequently. Therefore, in this embodiment, the provisional production volume and provisional cost price of the product can be determined according to the progress rate of production, even when the product is not yet completed. Furthermore, since all raw materials have been input at the time the production of the product begins, the remaining amount of the raw materials is zero at the start of production, so there is a problem in that the remaining usage amount and remaining cost price of the raw materials cannot be determined in accordance with the progress rate of production. Therefore, in this embodiment, the provisional remaining usage amount and remaining cost price of the raw materials can be determined according to the progress rate of production, even after all raw materials have been input. However, simply generating a provisional record containing such provisional numerical values will result in a discrepancy with the actual inventory status, and therefore the provisional production performance data 106c is also characterized in that it also includes a red record for canceling the amounts in the provisional record to ensure consistency in the inventory information. Note that the provisional production performance data 106c is generated, for example, by generating the provisional record at the end of a certain month, and the red record is generated at the beginning of the month following the end of the month, and these are stored in the provisional production performance data 106c.

[0033] The provisional record is the first five records in Figure 7 where the actual production date is 2021 / 2 / 28, and the first five records in Figure 11 where the actual production date is 2021 / 3 / 31. As shown in the first five records in Figures 7 and 11, the provisional record includes, for example, the actual production date, the production order identification data (production order number), the product identification data (product), the provisional product output (production amount) which is the provisional output of the product at the specified time point, the unit product cost, the provisional product cost amount (product cost amount) which is the provisional cost amount of the product at the specified time point, the raw material identification data (raw material used), the provisional remaining raw material usage amount (usage amount) which is the provisional remaining usage amount of the raw material at the specified time point, the unit raw material cost, and the provisional remaining raw material cost amount (raw material cost amount) which is the provisional remaining cost amount of the raw material at the specified time point, etc. 7 and 11, the provisional product output (manufacturing amount) and the provisional product cost amount (product cost amount) in the provisional record are, for example, positive values. In contrast, the provisional remaining raw material usage amount (usage amount) and the provisional remaining raw material cost amount (raw material cost amount) in the provisional record are, for example, negative values.

[0034] The red record is the record in the last five lines of Figure 7 where the actual production date is 2021 / 3 / 1, and in Figure 11 where the actual production date is 2021 / 4 / 1. As shown in the last five records of Figures 7 and 11, the red record includes, for example, the actual production date, the production order identification data (production order number), the product identification data (product), a value (production amount) obtained by inverting the positive value of the provisional product volume contained in the provisional record to a negative value, the product unit cost, an amount (product cost amount) obtained by inverting the positive value of the provisional product cost amount contained in the provisional record to a negative value, the raw material identification data (raw material used), a value (usage amount) obtained by inverting the negative value of the provisional remaining raw material usage amount contained in the provisional record to a positive value, the raw material unit cost, and an amount (raw material cost amount) obtained by inverting the negative value of the provisional remaining raw material cost amount contained in the provisional record to a positive value.

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

[0036] The control unit 102 has the following functional concepts: (1) an acquisition means for acquiring, when the manufacturing instruction identification data, the product identification data, and the progress rate are input on a progress rate input screen for inputting the progress rate of the manufacturing of the product at the predetermined time, from the manufacturing instruction data, a manufacturing instruction amount of the product and an input instruction amount of raw material linked to the input manufacturing instruction identification data and product identification data, and acquiring, from the manufacturing performance data, a manufacturing amount at the predetermined time, a unit product cost, an input amount at the predetermined time, and a unit raw material cost linked to the input manufacturing instruction identification data and product identification data; (2) a provisional product output calculation unit 102b as provisional product output calculation means for calculating a provisional product output amount, which is a provisional output amount of the product at the predetermined time point, based on the production instruction amount of the product acquired by the acquisition means, the input progress rate, and the production amount at the predetermined time point acquired by the acquisition means; and (3) a provisional product cost calculation unit 102c as provisional product cost calculation means for calculating a provisional product cost amount, which is a provisional cost amount of the product at the predetermined time point, based on the provisional product output amount calculated by the provisional product output calculation means and the product cost unit price acquired by the acquisition means. (4) a provisional remaining raw material usage amount calculation unit 102d as a provisional remaining raw material usage amount calculation means for calculating a provisional remaining raw material usage amount, which is a provisional remaining amount of the raw material at the predetermined time point, based on the raw material input instruction amount acquired by the acquisition means, the input progress rate, and the predetermined time point input amount acquired by the acquisition means; (5) a provisional remaining raw material cost calculation unit 102e as a provisional remaining raw material cost calculation means for calculating a provisional remaining raw material cost amount, which is a provisional remaining cost amount of the raw material at the predetermined time point, based on the provisional remaining raw material usage amount calculated by the provisional remaining raw material usage amount calculation means and the raw material cost unit price acquired by the acquisition means; a provisional production performance data generating unit 102f as provisional production performance data generating means for generating the provisional production performance data including a provisional record having the input production instruction identification data, the input product identification data, the provisional product output amount calculated by the provisional product output amount calculating means, the provisional product cost amount calculated by the provisional product cost calculating means, the provisional remaining raw material usage amount calculated by the provisional remaining raw material usage amount calculating means, and the provisional remaining raw material cost amount calculated by the provisional remaining raw material cost calculating means, and a red record for canceling out the numerical values in the provisional record to achieve consistency with inventory information;(7) A journal entry generation unit 102g that generates journal entries.

[0037] When the manufacturing instruction identification data, the product identification data, and the progress rate are input on a progress rate input screen for inputting the progress rate of the manufacturing of the product at the specified time, the acquisition unit 102a acquires from the manufacturing instruction data 106a the manufacturing instruction quantity of the product and the instruction quantity of raw material input that are linked to the input manufacturing instruction identification data and product identification data, and also acquires from the manufacturing performance data 106b the manufacturing quantity at the specified time, the unit product cost, the input quantity at the specified time, and the unit raw material cost that are linked to the input manufacturing instruction identification data and product identification data.

[0038] The provisional product output calculation unit 102b calculates the provisional product output, which is the provisional output of the product at the predetermined time, based on the production order quantity of the product acquired by the acquisition unit 102a, the input progress rate, and the production quantity at the predetermined time acquired by the acquisition unit 102a. Specifically, the provisional product output calculation unit 102b may calculate the provisional product output by multiplying the production order quantity of the product acquired by the acquisition unit 102a by the input progress rate and multiplying the result by 100, and subtracting the production quantity at the predetermined time acquired by the acquisition unit 102a from the result.

[0039] The provisional product cost calculation unit 102c calculates the provisional product cost amount, which is the provisional cost amount of the product at the specified time, based on the provisional product output calculated by the provisional product output calculation unit 102b and the product cost unit price acquired by the acquisition unit 102a.

[0040] The provisional remaining raw material usage amount calculation unit 102d calculates the provisional remaining raw material usage amount, which is the provisional remaining usage amount of the raw material at the predetermined time point, based on the raw material input instruction amount acquired by the acquisition unit 102a, the input progress rate, and the predetermined time point input amount acquired by the acquisition unit 102a. Specifically, the provisional remaining raw material usage amount calculation unit 102d may calculate the provisional remaining raw material usage amount by multiplying the raw material input instruction amount acquired by the acquisition unit 102a by the input progress rate and multiplying the result by 100, and subtracting the predetermined time point input amount acquired by the acquisition unit 102a.

[0041] The raw material provisional remaining cost calculation unit 102e calculates the raw material provisional remaining cost amount, which is the provisional remaining cost amount of the raw material at the specified time, based on the raw material provisional remaining usage amount calculated by the raw material provisional remaining usage amount calculation unit 102d and the raw material cost unit price acquired by the acquisition unit 102a.

[0042] The provisional production result data generating unit 102f generates provisional production result data 106c including the provisional record having the input production instruction identification data, the input product identification data, the provisional product output amount calculated by the provisional product output amount calculating unit 102b, the provisional product cost amount calculated by the provisional product cost calculating unit 102c, the provisional remaining raw material usage amount calculated by the provisional remaining raw material usage amount calculating unit 102d, and the provisional remaining raw material cost amount calculated by the provisional remaining raw material cost calculating unit 102e, and the red record for canceling out the numerical values in the provisional record to achieve consistency with inventory information.

[0043] The journal entry generating unit 102g generates, for example, the journal entries shown in FIGS. 8 and 12 using the quantities and amounts calculated by the processes up to this point.

[0044] [3. Processing Overview] In this section, an overview of the processing according to this embodiment will be described.

[0045] The processing flow of this embodiment is shown in Figure 3. First, manufacturing instruction data 106a is generated by inputting manufacturing instructions. Next, manufacturing performance data 106b is generated by registering the manufacturing output and raw material delivery by inputting manufacturing performance data. Finally, provisional manufacturing performance data 106c is generated by registering the progress rate (%) with respect to the manufacturing instructions by inputting provisional output, which is a feature of the present invention.

[0046] The production results input is performed for production orders that have not yet been completed. Furthermore, the accounting year and month can be specified when inputting the production results, and the cumulative total for several months ahead can also be confirmed. The provisional production results data 106c includes the provisional record generated at the end of the current month and the red record as a red slip generated at the beginning of the following month.

[0047] [4. Specific examples of processing] This section describes a specific example of the process according to this embodiment, in which provisional production performance data 106c is generated at a predetermined time point between when all raw materials are initially input and when the product is completed.

[0048] The explanation flow in this section is as follows: [4-1] explains the generation of manufacturing instruction data 106a; [4-2] explains the generation of provisional manufacturing performance data 106c when only input performance has occurred (referred to as pattern 1); and [4-3] explains the generation of provisional manufacturing performance data 106c when both input performance and manufacturing output have occurred (referred to as pattern 2).

[0049] [4-1. Generation of manufacturing instruction data 106a] First, as shown in the following <Contents of Manufacturing Instructions>, a manufacturing instruction is issued to initially input a total of 10 tons of raw materials A to E in order to manufacture 10 tons of product X. The generated manufacturing instruction data 106a is shown in FIG. <Production instruction content> ·Manufacturing start date: 2021 / 2 / 24 Manufacturing deadline: May 31, 2021 ·Product: Product X Production volume: 100,000 kg (10 tons)

[0050] [4-2. Pattern 1: Generation of provisional manufacturing result data 106c when only input results have occurred] In this section, a case will be described in which, when the input of raw materials is completed in February and the end of February approaches, provisional production result data 106c is generated based on production result data 106b as of the end of February.

[0051] (1) Generation of manufacturing performance data 106b First, as shown in the following <Contents of Production>, production results up to the end of February are input (aggregated according to production instructions). The generated production results data 106b is shown in FIG. <Production details> Fiscal year: 2021 / 2 ·Manufacturing instruction number: SEIZOU000001 ·Product: Product X ·Production quantity: 0Kg Raw material usage: 100,000 kg (10 tons)

[0052] As of the end of February, Product X has not yet been manufactured, so the manufacturing quantity of Product X is "0 kg," as shown in the "manufacturing quantity" column in the manufacturing performance data 106b of FIG. 5. Therefore, the product cost amount for Product X is also "0 yen," as shown in the "product cost amount" column in the manufacturing performance data 106b of FIG. 5. Meanwhile, because all raw materials have already been input, the total amount of raw materials used is 100,000 kg (10 tons), as shown in the "usage amount" column in the manufacturing performance data 106b of FIG. 5. Furthermore, the raw material cost amount for each raw material is calculated, as shown in the "raw material cost amount" column in the manufacturing performance data 106b of FIG. 5.

[0053] (2) Enter the progress rate Next, at the end of February (fiscal year and month 2021 / 2), on the progress rate input screen shown in Figure 6, "SEIZOU000001" is entered as the manufacturing instruction number, "Product X" is entered as the product, and "20%" is entered as the progress rate.

[0054] (3) Generation of provisional manufacturing performance data 106c Next, the provisional manufacturing performance data 106c is generated as follows.

[0055] The acquisition unit 102a acquires from the manufacturing instruction data 106a of FIG. 4 the manufacturing instruction quantity of product X "100,000 kg" and the input instruction quantities of each raw material "Raw material A: 60,000 kg, Raw material B: 15,000 kg, Raw material C: 9,000 kg, Raw material D: 8,500 kg, Raw material E: 7,500 kg" as information linked to the manufacturing instruction number "SEIZOU000001" and product "Product X" input on the progress rate input screen of FIG. 6. Furthermore, the acquiring unit 102a acquires, from the manufacturing performance data 106b of FIG. 5, the following information linked to the manufacturing instruction number "SEIZOU000001" and the product "Product X" input on the progress rate input screen of FIG. 6: the manufacturing quantity of Product X "0 kg", the unit cost price of Product X "34.55 yen / kg", the input amounts of each raw material "Raw material A: 60,000 kg, raw material B: 15,000 kg, raw material C: 9,000 kg, raw material D: 8,500 kg, raw material E: 7,500 kg", and the unit cost prices of each raw material "Raw material A: 50 yen / kg, raw material B: 20 yen / kg, raw material C: 10 yen / kg, raw material D: 5 yen / kg, raw material E: 3 yen / kg".

[0056] The provisional product output calculation unit 102b calculates the provisional output of product X as of the end of February using the formula "(production order amount × progress rate (%) × 100) - total of actually registered output amounts." Specifically, the provisional product output calculation unit 102b calculates the provisional output of product X as of the end of February to be 20,000 kg using the formula "(production order amount acquired by the acquisition unit 102a 100,000 kg × progress rate 20% entered on the progress rate input screen in FIG. 6 × 100) - production amount of product X acquired by the acquisition unit 102a 0 kg." The 20,000 kg is the provisional production amount corresponding to a progress rate of 20%.

[0057] The provisional product cost calculation unit 102c calculates the provisional cost amount of Product X as of the end of February, 691,000 yen, by multiplying the provisional output amount of Product X of 20,000 kg as of the end of February calculated by the provisional product output calculation unit 102b by the unit cost of Product X of 34.55 yen / kg acquired by the acquisition unit 102a. This amount of 691,000 yen is the provisional product cost amount corresponding to a progress rate of 20%.

[0058] The provisional remaining raw material usage calculation unit 102d calculates the provisional raw material dispensing amount of each raw material as of the end of February using the formula "(input amount (planned) in the manufacturing instruction × progress rate (%) × 100) - total of actually registered input amounts." Specifically, the provisional remaining raw material usage calculation unit 102d calculates the provisional remaining usage amount of each raw material as of the end of February using the formula "(input instruction amount of each raw material acquired by the acquisition unit 102a × progress rate 20% input on the progress rate input screen in FIG. 6 × 100) - input amount of each raw material acquired by the acquisition unit 102a." That is, For raw material A, "(60,000 kg x 20%) x 100 - 60,000 kg" = -48,000 kg For raw material B, "(15,000 kg x 20%) x 100 - 15,000 kg" = -12,000 kg For raw material C, "(9,000 kg x 20%) x 100 - 9,000 kg" = -7,200 kg For raw material D, "(8,500 kg x 20%) x 100 - 8,500 kg" = -6,800 kg For raw material E, "(7,500 kg x 20%) x 100 - 7,500 kg" = -6,000 kg These calculated values are provisional amounts of raw materials used that correspond to the remaining progress rate of 80%.

[0059] The provisional remaining raw material cost calculation unit 102e calculates the provisional remaining cost amount of each raw material as of the end of February by multiplying the provisional remaining usage amount of each raw material as of the end of February calculated by the provisional remaining raw material usage amount calculation unit 102d by the unit cost price of each raw material acquired by the acquisition unit 102a. For raw material A, "-48,000 kg x 50 yen / kg" = -2,400,000 yen For raw material B, "-12,000 kg x 20 yen / kg" = -240,000 yen For raw material C, "-7,200 kg x 10 yen / kg" = -72,000 yen For raw material D, "-6,800 kg x 5 yen / kg" = -34,000 yen For raw material E, "-6,000 kg x 3 yen / kg" = -18,000 yen These calculated values are the provisional raw material cost amounts that correspond to the remaining progress rate of 80%.

[0060] The provisional manufacturing performance data generating unit 102f generates the provisional manufacturing performance data 106c shown in FIG. 7, which includes the top five records having the manufacturing performance date 2021 / 2 / 28 and the bottom five red records having the manufacturing performance date 2021 / 3 / 1.

[0061] As shown in FIG. 7, the records in the top five rows include the manufacturing instruction number "SEIZOU000001" input on the progress rate input screen, the product "Product X" input on the progress rate input screen, the provisional product output amount of 20,000 kg of Product X as of the end of February calculated by the provisional product output amount calculation unit 102b, the provisional cost amount of Product X as of the end of February "691,000 yen" calculated by the provisional product cost calculation unit 102c, and the provisional remaining raw material usage amount of each product as of the end of February calculated by the provisional remaining raw material usage amount calculation unit 102d. The provisional remaining amounts of raw materials used are "Raw material A: -48,000 kg, Raw material B: -12,000 kg, Raw material C: -7,200 kg, Raw material D: -6,800 kg, Raw material E: -6,000 kg," and the provisional remaining cost amounts of each raw material as of the end of February calculated by the provisional remaining raw material cost calculation unit 102e are "Raw material A: -2,400,000 yen, Raw material B: -240,000 yen, Raw material C: -72,000 yen, Raw material D: -34,000 yen, Raw material E: -18,000 yen," etc. Here, as of the end of February, the actual production amount of product X is 0 kg, so the actual cost amount of product X is 0 yen, and furthermore, since all the raw materials used have been input initially, the actual cost amount of each raw material is the amount equivalent to the raw material already input. However, by referring to the records in the top five rows in the generated provisional production performance data 106c, the person in charge can grasp the provisional output and cost amount for product X calculated based on the progress rate as of the end of February, as well as the provisional remaining usage amount and provisional remaining cost amount for each raw material, and can perform management accounting simulations, etc.

[0062] As shown in FIG. 7, the red records in the bottom five rows contain the manufacturing instruction number "SEIZOU000001" entered on the progress rate input screen, the product "Product X" entered on the progress rate input screen, the value "-20,000Kg" obtained by inverting the tentative production volume of Product X at the end of February of 20,000Kg held by the records in the top five rows into a negative value, the amount "-691,000 yen" obtained by inverting the tentative cost amount of Product X at the end of February of 691,000 yen held by the records in the top five rows into a negative value, and The values obtained by inverting the tentative remaining usage amounts of each ingredient as of the end of February held by the record in the top five rows to positive values are "ingredients A: 48,000 kg, ingredients B: 12,000 kg, ingredients C: 7,200 kg, ingredients D: 6,800 kg, ingredients E: 6,000 kg," and the amounts obtained by inverting the tentative remaining cost amounts of each ingredient as of the end of February held by the record in the top five rows to positive values are "ingredients A: 2,400,000 yen, ingredients B: 240,000 yen, ingredients C: 72,000 yen, ingredients D: 34,000 yen, ingredients E: 18,000 yen," etc. In this way, by generating the red records in the bottom five rows, it is possible to cancel out the quantities and amounts in the records in the top five rows and achieve consistency in inventory information.

[0063] In this way, according to the provisional manufacturing performance data generation device 100 of this embodiment, by generating the provisional manufacturing performance data 106c, it becomes possible to perform simulations in management accounting without affecting inventory information.

[0064] (4) Generating journal entries Finally, the journal entry generation unit 102g generates the journal entry shown in Fig. 8. In the journal entry in Fig. 8, 3,455,000 yen is derived from the total amount of raw material costs shown surrounded by dotted lines in the production performance data 106b in Fig. 5, 691,000 yen is derived from the product costs shown surrounded by dotted lines in the provisional production performance data 106c in Fig. 7, and -2,764,000 yen is derived from the total amount of raw material costs shown surrounded by dotted lines in the provisional production performance data 106c in Fig. 7.

[0065] [4-3. Pattern 3: Generation of provisional production result data 106c when both input result and production output have occurred] In this section, a case will be described in which, after the input of raw materials in February is completed, 28,000 kg of product X is manufactured, and provisional production result data 106c is generated based on production result data 106b as of the end of March.

[0066] (1) Generation of manufacturing performance data 106b First, as shown in the following <Contents of Production>, production results up to the end of March (aggregation of production instructions) are input. The generated production results data 106b is shown in FIG. <Production details> Fiscal year: March 2021 ·Manufacturing instruction number: SEIZOU000001 ·Product: Product X ·Production quantity: 28,000Kg Raw material usage: 100,000 kg (10 tons)

[0067] As of the end of March, 28,000 kg of product X had been produced, and so the production volume of product X is "28,000 kg," as shown in the "production volume" column of the production performance data 106b in FIG. 9. Therefore, as shown in the "product cost amount" column of the production performance data 106b in FIG. 9, the product cost amount for product X is 28,000 kg x product cost unit price of 34.55 yen / kg = 967,400 yen. Meanwhile, because all raw materials have already been input, the total amount of raw materials used is 100,000 kg (10 tons), as shown in the "usage amount" column of the production performance data 106b in FIG. 9. Furthermore, the raw material cost amount for each raw material is calculated, as shown in the "raw material cost amount" column of the production performance data 106b in FIG. 9.

[0068] (2) Enter the progress rate Next, at the end of March (fiscal year and month 2021 / 3), on the progress rate input screen shown in Figure 10, "SEIZOU000001" is entered as the manufacturing instruction number, "Product X" is entered as the product, and "50%" is entered as the progress rate.

[0069] (3) Generation of provisional manufacturing performance data 106c Next, the provisional manufacturing performance data 106c is generated as follows.

[0070] The acquisition unit 102a acquires from the manufacturing instruction data 106a of FIG. 4 the manufacturing instruction quantity of product X "100,000 kg" and the input instruction quantities of each raw material "Raw material A: 60,000 kg, Raw material B: 15,000 kg, Raw material C: 9,000 kg, Raw material D: 8,500 kg, Raw material E: 7,500 kg" as information linked to the manufacturing instruction number "SEIZOU000001" and product "Product X" input on the progress rate input screen of FIG. 10. 9, the acquiring unit 102a acquires, as information linked to the manufacturing instruction number "SEIZOU000001" and the product "Product X" input on the progress rate input screen of FIG. 10, the manufacturing quantity of Product X "28,000 kg", the unit cost price of Product X "34.55 yen / kg", the input amount of each raw material "Raw material A: 60,000 kg, raw material B: 15,000 kg, raw material C: 9,000 kg, raw material D: 8,500 kg, raw material E: 7,500 kg", and the unit cost price of each raw material "Raw material A: 50 yen / kg, raw material B: 20 yen / kg, raw material C: 10 yen / kg, raw material D: 5 yen / kg, raw material E: 3 yen / kg".

[0071] The provisional product output calculation unit 102b calculates the provisional output of product X as of the end of March using the formula "(production order amount × progress rate (%) × 100) - total of actually registered output amounts." Specifically, the provisional product output calculation unit 102b calculates the provisional output of product X as of the end of March to be 22,000 kg using the formula "(production order amount acquired by the acquisition unit 102a 100,000 kg × progress rate 50% entered on the progress rate input screen in FIG. 10 × 100) - production amount of product X acquired by the acquisition unit 102a 28,000 kg." The 22,000 kg is the provisional production amount corresponding to a progress rate of 50%.

[0072] The provisional product cost calculation unit 102c calculates the provisional cost amount of Product X as of the end of March, 760,100 yen, by multiplying the provisional output amount of Product X of 22,000 kg as of the end of March calculated by the provisional product output calculation unit 102b by the unit cost of Product X of 34.55 yen / kg acquired by the acquisition unit 102a. This amount of 760,100 yen is the provisional product cost amount corresponding to a progress rate of 50%.

[0073] The provisional remaining raw material usage calculation unit 102d calculates the provisional raw material dispensing amount of each raw material as of the end of March using the formula "(input amount (planned) in production instructions x progress rate (%) x 100) - total of actually registered input amounts." Specifically, the provisional remaining raw material usage calculation unit 102d calculates the provisional remaining usage amount of each raw material as of the end of March using the formula "(input instruction amount of each raw material acquired by the acquisition unit 102a x progress rate 50% input on the progress rate input screen in Figure 10 x 100) - input amount of each raw material acquired by the acquisition unit 102a." That is, For raw material A, "(60,000 kg x 50%) x 100 - 60,000 kg" = -30,000 kg For raw material B, "(15,000 kg x 50%) x 100 - 15,000 kg" = -7,500 kg For raw material C, "(9,000 kg x 50%) x 100 - 9,000 kg" = -4,500 kg For raw material D, "(8,500 kg x 50%) x 100 - 8,500 kg" = -4,250 kg For raw material E, "(7,500 kg x 50%) x 100 - 7,500 kg" = -3,750 kg These calculated values are provisional amounts of raw materials used that correspond to the remaining progress rate of 50%.

[0074] The provisional remaining raw material cost calculation unit 102e calculates the provisional remaining cost amount of each raw material as of the end of March by multiplying the provisional remaining usage amount of each raw material as of the end of March calculated by the provisional remaining raw material usage amount calculation unit 102d by the unit cost price of each raw material acquired by the acquisition unit 102a. For raw material A, "-30,000 kg x 50 yen / kg" = -1,500,000 yen For raw material B, "-7,500 kg x 20 yen / kg" = -150,000 yen For raw material C, "-4,500 kg x 10 yen / kg" = -45,000 yen For raw material D, "-4,250 kg x 5 yen / kg" = -21,250 yen For raw material E, "-3,750 kg x 3 yen / kg" = -11,250 yen These calculated values are provisional raw material costs equivalent to the remaining progress rate of 50%.

[0075] The provisional manufacturing performance data generating unit 102f generates provisional manufacturing performance data 106c shown in FIG. 11, which includes the top five rows of records having the manufacturing performance date 2021 / 3 / 31 and the bottom five rows of red records having the manufacturing performance date 2021 / 4 / 1.

[0076] As shown in FIG. 11, the records in the top five rows include the manufacturing instruction number "SEIZOU000001" input on the progress rate input screen, the product "Product X" input on the progress rate input screen, the provisional product output amount of 22,000 kg of Product X as of the end of March calculated by the provisional product output amount calculation unit 102b, the provisional cost amount of Product X as of the end of March calculated by the provisional product cost calculation unit 102c, "760,100 yen," and the provisional remaining raw material usage amount as of the end of February calculated by the provisional remaining raw material usage amount calculation unit 102d. The provisional remaining usage amounts of each raw material are "Raw material A: -30,000 kg, Raw material B: -7,500 kg, Raw material C: -4,500 kg, Raw material D: -4,250 kg, Raw material E: -3,750 kg", and the provisional remaining cost amounts of each raw material as of the end of March calculated by the provisional remaining raw material cost calculation unit 102e are "Raw material A: -1,500,000 yen, Raw material B: -150,000 yen, Raw material C: -45,000 yen, Raw material D: -21,250 yen, Raw material E: -11,250 yen", etc.

[0077] As shown in FIG. 11, the red records in the bottom five rows contain the manufacturing instruction number "SEIZOU000001" entered on the progress rate input screen, the product "Product X" entered on the progress rate input screen, the value "-22,000 Kg" obtained by inverting the tentative production volume of Product X at the end of March of 22,000 Kg held by the records in the top five rows into a negative value, the amount "-760,100 Yen" obtained by inverting the tentative cost amount of Product X at the end of March of 760,100 Yen held by the records in the top five rows into a negative value, and The hypothetical remaining usage amounts of each raw material as of the end of March held by the record in the top five rows are inverted to positive values: "Raw material A: 30,000 kg, raw material B: 7,500 kg, raw material C: 4,500 kg, raw material D: 4,250 kg, raw material E: 3,750 kg"; and the hypothetical remaining cost amounts of each raw material as of the end of March held by the record in the top five rows are inverted to positive values: "Raw material A: 1,500,000 yen, raw material B: 150,000 yen, raw material C: 45,000 yen, raw material D: 21,250 yen, raw material E: 11,250 yen."

[0078] (4) Generating journal entries Finally, the journal entry generation unit 102g generates the journal entry shown in Fig. 12. In the journal entry in Fig. 12, 967,400 yen is derived from the product cost amount shown surrounded by a dotted line in the production performance data 106b in Fig. 9, 760,100 yen is derived from the product cost amount shown surrounded by a dotted line in the provisional production performance data 106c in Fig. 11, and -1,727,500 yen is derived from the total amount of the raw material cost amount shown surrounded by a dotted line in the provisional production performance data 106c in Fig. 11.

[0079] [5. Summary of this embodiment] In this way, the provisional manufacturing performance data generating device 100 according to this embodiment can generate provisional manufacturing performance data 106c, which is provisional manufacturing performance data for managing the number of products, the cost of the products, the number of raw materials, and the cost of the raw materials, according to the progress of manufacturing. By using the generated provisional manufacturing performance data 106c, for example, it is possible to perform a simulation in management accounting.

[0080] [6. 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.

[0081] 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.

[0082] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0083] 7. 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.

[0084] 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.

[0085] 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.

[0086] Furthermore, with regard to the provisional manufacturing performance data generating 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.

[0087] For example, all or any part of the processing functions of the provisional manufacturing performance data generation device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the provisional manufacturing performance data generation device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). The computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

[0088] In addition, this computer program may be stored in an application program server connected to the provisional manufacturing performance data generation device 100 via any network, and all or part of it may be downloaded as needed.

[0089] 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.

[0090] 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.

[0091] 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.

[0092] The provisional manufacturing performance data generation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device connected to any peripheral device. The provisional manufacturing performance data generation device 100 may be realized by installing software (including programs, data, etc.) that causes the device to perform the processes described in this embodiment.

[0093] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0094] The present invention is useful, for example, in industries that require long lead times for finished products, typically in the chemical manufacturing industry. [Explanation of symbols]

[0095] 100 Provisional manufacturing performance data generation device 102 Control section 102a Acquisition Department 102b Product provisional volume calculation section 102c Product Provisional Cost Calculation Department 102d Calculation of provisional remaining amount of raw material 102e Raw material provisional remaining cost calculation section 102f Provisional manufacturing performance data generation unit 102g Journal Generation Section 104 Communication interface unit 106 Storage section 106a Manufacturing instruction data 106b Manufacturing performance data 106c Provisional manufacturing results data 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A provisional manufacturing performance data generating device that includes a control unit and a storage unit and is capable of generating provisional manufacturing performance data, which is provisional manufacturing performance data at a predetermined time point from when raw materials are input until a product is completed, The storage unit includes: production instruction data including production instruction identification data for identifying a production instruction, product identification data for identifying the product, a production instruction quantity of the product, and an instruction quantity of input of the raw material required to produce the product in the production instruction quantity; production instruction identification data, the product identification data, a production volume at a predetermined time which is the production volume of the product at the predetermined time, a product unit cost which is the unit cost of the product, a predetermined time input amount which is the input amount of the raw material at the predetermined time which is the same as the input instruction amount, and a raw material unit cost which is the unit cost of the raw material; is stored, The control unit an acquisition means for acquiring, when the manufacturing instruction identification data, the product identification data, and the progress rate are input on a progress rate input screen for inputting the progress rate of the manufacturing of the product at the predetermined time, from the manufacturing instruction data, a manufacturing instruction amount of the product and a raw material input instruction amount linked to the input manufacturing instruction identification data and product identification data, and acquiring, from the manufacturing performance data, a manufacturing amount at the predetermined time, a product cost unit price, a predetermined time input amount, and a raw material cost unit price linked to the input manufacturing instruction identification data and product identification data; a provisional product output calculation means for calculating a provisional product output, which is a provisional output of the product at the predetermined time point, based on the production instruction quantity of the product acquired by the acquisition means, the input progress rate, and the production quantity at the predetermined time point acquired by the acquisition means; a provisional product cost calculation means for calculating a provisional product cost amount, which is a provisional cost amount of the product at the predetermined time point, based on the provisional product output amount calculated by the provisional product output calculation means and the product cost unit price acquired by the acquisition means; a raw material provisional remaining usage amount calculation means for calculating a provisional remaining usage amount of the raw material, which is a provisional remaining usage amount of the raw material at the predetermined time point, based on the raw material input instruction amount acquired by the acquisition means, the input progress rate, and the predetermined time point input amount acquired by the acquisition means; a raw material provisional remaining cost calculation means for calculating a raw material provisional remaining cost amount, which is a provisional remaining cost amount of the raw material at the predetermined time point, based on the provisional remaining amount of raw material calculated by the raw material provisional remaining amount calculation means and the raw material unit cost acquired by the acquisition means; a provisional production performance data generating means for generating the provisional production performance data including a provisional record having the input production instruction identification data, the input product identification data, the provisional product output calculated by the provisional product output calculation means, the provisional product cost amount calculated by the provisional product cost calculation means, the provisional remaining raw material usage amount calculated by the provisional remaining raw material usage amount calculation means, and the provisional remaining raw material cost amount calculated by the provisional remaining raw material cost calculation means; To have A provisional manufacturing performance data generating device characterized by the above.

2. The provisional product volume calculation means calculating the provisional product output by multiplying the production instruction quantity of the product acquired by the acquisition means by the input progress rate and multiplying the result by 100, and then subtracting the production quantity at the predetermined time point acquired by the acquisition means from the result; 2. The provisional manufacturing performance data generating device according to claim 1, wherein:

3. The raw material provisional remaining usage amount calculation means calculating the provisional remaining amount of raw material to be used by multiplying the input instruction amount of raw material acquired by the acquisition means by the input progress rate and multiplying the result by 100, and then subtracting the input amount at the predetermined time point acquired by the acquisition means from the result; 3. The provisional manufacturing performance data generating device according to claim 1, wherein:

4. The provisional production performance data generating means generates the provisional production performance data further including a red record for canceling out the numerical values in the provisional record and achieving consistency with inventory information, The production performance data further includes a product cost amount, which is the product of the production amount at the predetermined time and the unit product cost, and a raw material cost amount, which is the product of the input amount at the predetermined time and the unit raw material cost, The control unit further comprises a journal entry generating means for generating (1) a journal entry relating to the amount of completed products based on the amount of product cost included in the actual manufacturing data, (2) a journal entry relating to the delivery of raw materials based on the total amount of the amount of raw material cost included in the actual manufacturing data, (3) a journal entry relating to the provisional amount of completed products based on the provisional amount of product cost included in the provisional manufacturing data, and (4) a journal entry relating to the provisional delivery of raw materials based on the total amount of the provisional remaining cost of raw materials included in the provisional manufacturing data.

4. The provisional manufacturing performance data generating device according to claim 1, wherein:

5. The red record is: the input manufacturing instruction identification data, the input product identification data, a value obtained by inverting the positive value of the tentative product output amount in the provisional record to a negative value, an amount obtained by inverting the positive value of the tentative product cost amount in the provisional record to a negative value, a value obtained by inverting the negative value of the tentative remaining raw material usage amount in the provisional record to a positive value, and an amount obtained by inverting the negative value of the tentative remaining raw material cost amount in the provisional record to a positive value; 5. The provisional manufacturing performance data generating device according to claim 4, wherein:

6. The predetermined time is the end of a certain month, The provisional record is generated at the end of the month, The red record is generated at the beginning of the month following the end of the month; 6. The provisional manufacturing performance data generating device according to claim 4, wherein:

7. The product requires a long period of time from the input of the raw materials to completion.

7. The provisional manufacturing performance data generating device according to claim 1, wherein:

8. A provisional manufacturing performance data generation method executed by an information processing device having a control unit and a storage unit, capable of generating provisional manufacturing performance data, which is provisional manufacturing performance data at a predetermined time point between when raw materials are input and when a product is completed, comprising: The storage unit includes: production instruction data including production instruction identification data for identifying a production instruction, product identification data for identifying the product, a production instruction quantity of the product, and an instruction quantity of input of the raw material required to produce the product in the production instruction quantity; production instruction identification data, the product identification data, a production volume at a predetermined time which is the production volume of the product at the predetermined time, a product unit cost which is the unit cost of the product, a predetermined time input amount which is the input amount of the raw material at the predetermined time which is the same as the input instruction amount, and a raw material unit cost which is the unit cost of the raw material; is stored, Executed by the control unit, an acquisition step of, when the manufacturing instruction identification data, the product identification data, and the progress rate are input on a progress rate input screen for inputting the progress rate of the manufacturing of the product at the predetermined time, acquiring from the manufacturing instruction data a manufacturing instruction amount and a raw material input instruction amount that are linked to the input manufacturing instruction identification data and product identification data, and acquiring from the manufacturing performance data a manufacturing amount, a product cost unit price, a specified time input amount, and a raw material cost unit price that are linked to the input manufacturing instruction identification data and product identification data; a provisional product output calculation step of calculating a provisional product output, which is a provisional output of the product at the predetermined time point, based on the production instruction amount of the product acquired in the acquisition step, the input progress rate, and the production amount at the predetermined time point acquired in the acquisition step; a provisional product cost calculation step of calculating a provisional product cost amount, which is a provisional cost amount of the product at the predetermined time, based on the provisional product output amount calculated in the provisional product output calculation step and the product cost unit price acquired in the acquisition step; a raw material provisional remaining usage amount calculation step of calculating a raw material provisional remaining usage amount, which is a provisional remaining usage amount of the raw material at the predetermined time point, based on the raw material input instruction amount acquired in the acquisition step, the input progress rate, and the predetermined time point input amount acquired in the acquisition step; a raw material provisional remaining cost calculation step of calculating a raw material provisional remaining cost amount, which is a provisional remaining cost amount of the raw material at the predetermined time point, based on the raw material provisional remaining usage amount calculated in the raw material provisional remaining usage amount calculation step and the raw material unit cost acquired in the acquisition step; a provisional production actual data generating step of generating the provisional production actual data including a provisional record having the input production instruction identification data, the input product identification data, the provisional product output amount calculated in the provisional product output amount calculating step, the provisional product cost amount calculated in the provisional product cost calculating step, the provisional remaining raw material usage amount calculated in the provisional remaining raw material usage amount calculating step, and the provisional remaining raw material cost amount calculated in the provisional remaining raw material cost calculating step; containing, A provisional manufacturing performance data generation method characterized by the above.

9. A provisional manufacturing performance data generation program for generating provisional manufacturing performance data, which is provisional manufacturing performance data at a predetermined time point between when raw materials are input and when a product is completed, to be executed by an information processing device having a control unit and a memory unit, comprising: The storage unit includes: production instruction data including production instruction identification data for identifying a production instruction, product identification data for identifying the product, a production instruction quantity of the product, and an instruction quantity of input of the raw material required to produce the product in the production instruction quantity; production instruction identification data, the product identification data, a production volume at a predetermined time which is the production volume of the product at the predetermined time, a product unit cost which is the unit cost of the product, a predetermined time input amount which is the input amount of the raw material at the predetermined time which is the same as the input instruction amount, and a raw material unit cost which is the unit cost of the raw material; is stored, To cause the control unit to execute an acquisition step of, when the manufacturing instruction identification data, the product identification data, and the progress rate are input on a progress rate input screen for inputting the progress rate of the manufacturing of the product at the predetermined time, acquiring from the manufacturing instruction data a manufacturing instruction amount and a raw material input instruction amount that are linked to the input manufacturing instruction identification data and product identification data, and acquiring from the manufacturing performance data a manufacturing amount, a product cost unit price, a specified time input amount, and a raw material cost unit price that are linked to the input manufacturing instruction identification data and product identification data; a provisional product output calculation step of calculating a provisional product output, which is a provisional output of the product at the predetermined time point, based on the production instruction amount of the product acquired in the acquisition step, the input progress rate, and the production amount at the predetermined time point acquired in the acquisition step; a provisional product cost calculation step of calculating a provisional product cost amount, which is a provisional cost amount of the product at the predetermined time, based on the provisional product output amount calculated in the provisional product output calculation step and the product cost unit price acquired in the acquisition step; a raw material provisional remaining usage amount calculation step of calculating a raw material provisional remaining usage amount, which is a provisional remaining usage amount of the raw material at the predetermined time point, based on the raw material input instruction amount acquired in the acquisition step, the input progress rate, and the predetermined time point input amount acquired in the acquisition step; a raw material provisional remaining cost calculation step of calculating a raw material provisional remaining cost amount, which is a provisional remaining cost amount of the raw material at the predetermined time point, based on the raw material provisional remaining usage amount calculated in the raw material provisional remaining usage amount calculation step and the raw material unit cost acquired in the acquisition step; a provisional production actual data generating step of generating the provisional production actual data including a provisional record having the input production instruction identification data, the input product identification data, the provisional product output amount calculated in the provisional product output amount calculating step, the provisional product cost amount calculated in the provisional product cost calculating step, the provisional remaining raw material usage amount calculated in the provisional remaining raw material usage amount calculating step, and the provisional remaining raw material cost amount calculated in the provisional remaining raw material cost calculating step; containing, A provisional manufacturing performance data generation program characterized by:

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