Cost accounting device, cost accounting method, and cost accounting program

Abstract

To provide a cost accounting device, a cost counting method and a cost counting program that allow materials used during product processing to be counted as direct material costs.SOLUTION: A cost accounting device of the present embodiment calculates allocation standard information that associates an allocation standard with each product, and manufacturing expense information that associates a total value of a planned usage amount for each product with a material cost as a manufacturing expense amount, based on a product master, a material unit price master and processing information; and based on the manufacturing expense amount, the allocation standard for each product, and an allocation standard total value, which is the sum of the allocation standard for each product, calculates cost unit price information in which a cost unit price for each product is associated with each product by dividing an allocation amount for each product by the number of items for each product.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] Patent Document 1 discloses a technology for allocating a rate to each business establishment in one go, since packaging using special packaging materials (mainly heat-treated materials) is necessary for overseas shipments, which makes the packaging more expensive than packaging for domestic shipments and increases the cost price. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2016-177670 Summary of the Invention [Problem to be solved by the invention]

[0004] In the steel industry, coil centers process multiple products from a single base material. The cost of this base material can usually be calculated by dividing it by weight, but the cost of materials should only be calculated for the products that are actually used. Furthermore, since it is difficult to determine the exact amount of materials used, they are often allocated as indirect costs.

[0005] However, in the above-mentioned Patent Document 1, the cost of the base material and the cost of the materials used in the product are not managed separately, so it is not possible to record the cost of the materials used in processing the product as direct material costs.

[0006] The present invention has been made in consideration of the above, and aims to provide a cost accounting device, a cost accounting method, and a cost accounting program that can account for the cost of materials used in processing products as direct material costs. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the cost accounting device of the present invention is a cost accounting device equipped with a control unit, and is capable of accessing a product master that associates thickness, width, and length with each product, a material unit price master that associates unit prices with each material, and processing information that associates the number of units for each product, and the control unit is equipped with an allocation standard setting processing unit that calculates, based on the product master, the material unit price master, and the processing information, allocation standard information that associates allocation standards with each product and manufacturing expense information that associates the total value of the planned amount to be used for each product as a manufacturing expense amount with material costs, and a cost calculation unit that calculates, as the unit price information, the unit cost price for each product, obtained by dividing the allocation amount for each product based on the allocation standard total value, which is the sum of the manufacturing expense amount, the allocation standard for each product, and the allocation standard for each product, by the number of units for each product.

[0008] Furthermore, the cost accounting method according to the present invention is a cost accounting method executed by a cost accounting device equipped with a control unit, which is capable of accessing a product master in which thickness, width, and length are associated with each product, a material unit price master in which unit prices are associated with each material, and processing information in which the number of units is associated with each product, and which includes: an allocation basis setting processing step executed by the control unit, which calculates allocation basis information in which allocation basis is associated with each product based on the product master, the material unit price master, and the processing information, and manufacturing expense information in which material costs are associated with the total value of the planned amount to be used for each product as a manufacturing expense amount; and a cost calculation step of calculating, as unit cost information, the unit cost of each product obtained by dividing the allocation amount for each product based on the allocation basis total value obtained by summing up the manufacturing expense amount, the allocation basis for each product, and the allocation basis for each product, by the number of units for each product.

[0009] Furthermore, the cost accounting program according to the present invention is a cost accounting program to be executed by a cost accounting device equipped with a control unit, and is capable of accessing a product master in which thickness, width, and length are associated with each product, a material unit price master in which unit prices are associated with each material, and processing information in which the number of units is associated with each of the products, and is characterized by including: an allocation basis setting processing step to be executed by the control unit, which calculates allocation basis information in which allocation basis information is associated with each product based on the product master, the material unit price master, and the processing information, and manufacturing expense information in which material costs are associated with the total value of the planned amount to be used for each of the products as a manufacturing expense amount; and a cost calculation step to calculate, as unit cost information, the unit cost of each product obtained by dividing the allocation amount for each product based on the allocation basis total value obtained by summing up the manufacturing expense amount, the allocation basis for each product, and the allocation basis for each product, by the number of units for each of the products. [Effects of the Invention]

[0010] According to the present invention, it is possible to record the cost of materials used in processing a product as direct material costs. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a schematic diagram showing an overview in a block diagram of an example of the configuration of a cost recording device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of a product information master data table in the product master according to the embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of a material area unit price master data table in the material area unit price master according to the embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of a material processing unit price master data table in the material processing unit price master according to the embodiment. [Figure 5] FIG. 5 is a diagram showing an example of a processing and delivery information data table in the processing and delivery information according to the embodiment. [Figure 6]FIG. 6 is a diagram showing an example of a processing acceptance information data table in the processing acceptance information according to the embodiment. [Figure 7] FIG. 7 is a diagram showing an example of a cost unit price information data table in the cost unit price information according to the embodiment. [Figure 8] FIG. 8 is a flowchart showing an outline of the process executed by the cost accounting device according to the embodiment. [Figure 9] FIG. 9 is a flowchart showing the details of the process executed by the cost accounting device according to the embodiment. [Figure 10] FIG. 10 is a diagram illustrating a calculation process of the allocation standard setting processing unit according to the embodiment. [Figure 11] FIG. 11 is a diagram illustrating an example of a manufacturing information data table relating to manufacturing information according to the embodiment. [Figure 12] FIG. 12 is a diagram illustrating an example of an allocation criterion information data table regarding allocation criterion information according to the embodiment. [Figure 13] FIG. 13 is a diagram schematically showing the calculation process of the cost calculation processing unit according to the embodiment. [Figure 14] FIG. 14 is a flowchart showing the details of the process executed by the cost accounting device according to the embodiment. [Figure 15] FIG. 15 is a diagram showing an example of a processing and delivery information data table in the processing and delivery information according to the embodiment. [Figure 16] FIG. 16 is a diagram showing an example of a processing acceptance information data table in the processing acceptance information according to the embodiment. [Figure 17] FIG. 17 is a diagram schematically illustrating another calculation process of the allocation standard setting processing unit according to the embodiment. [Figure 18] FIG. 18 is a diagram showing another example of the manufacturing information data table relating to the manufacturing information according to the embodiment. [Figure 19] FIG. 19 is a diagram illustrating an example of an allocation criterion information data table regarding allocation criterion information according to the embodiment. [Figure 20] FIG. 20 is a diagram schematically showing another calculation process of the cost accounting processing unit according to the embodiment. [Figure 21] FIG. 21 is a diagram showing another example of the cost unit price information data table in the cost unit price information according to the embodiment. DETAILED DESCRIPTION OF THE INVENTION

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

[0013] [1. Configuration] An example of the configuration of a cost accounting device according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a schematic diagram showing an overview in a block diagram of an example of the configuration of a cost accounting device.

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

[0015] The cost accounting device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the cost accounting device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0016] The communication interface unit 104 communicatively connects the cost accounting device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the cost accounting 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). The data stored in the memory unit 106 may also be stored in the server 200, for example.

[0017] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0018] The memory unit 106 stores various databases, tables, files, etc. The memory unit 106 stores computer programs that cooperate with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes. The memory unit 106 may 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, or an optical disk. The memory unit 106 stores a product master 106a, a material area unit cost master 106b, a material processing unit unit cost master 106c, processing and delivery information 106d, processing and receipt information 106e, and unit cost information 106f.

[0019] The product master 106a stores product information in which at least thickness (mm), width (mm), and length (mm) are associated with each product. Fig. 2 is a diagram showing an example of a product information master data table in the product master 106a. In the first row of the product information master data table T1 shown in Fig. 2, the product CD (code) "C001" and the product "base material 1.2 x 3000 x C" are stored in association with thickness "1.2", width "3000", and length "C".

[0020] The material area unit cost master 106b stores a unit price per area in association with each material. Fig. 3 is a diagram showing an example of a material area unit cost master data table in the material area unit cost master 106b. In the first row of the material area unit cost master data table T2 shown in Fig. 3, a unit price / area of ​​"100" is stored in association with a material CD (code) of "1" and a material name of "coating A."

[0021] The material processing unit cost master 106c stores a unit price per quantity in association with each material. FIG. 4 is a diagram showing an example of a material processing unit cost master data table in the material processing unit cost master 106c. In the first row of the material processing unit cost master data table T3 shown in FIG. 4, a unit price / quantity of "100" is stored in association with the material CD (code) "1" and the material name "unit A." In this embodiment, at least one of the material area unit cost master 106b and the material processing unit unit cost master 106c functions as the material unit cost master.

[0022] The processing and dispensing information 106d stores at least the number of units associated with each product. Fig. 5 is a diagram showing an example of a processing and dispensing information data table in the processing and dispensing information 106d. In the first row of the processing and dispensing information data table T4 shown in Fig. 5, the number of units "1" is associated with the processing number "KA001", row "1", product CD (code) "C0001", and product "base material 1.2 x 3000 x C".

[0023] The processing acceptance information 106e stores at least the number of units and the material CD (code) associated with each product. FIG. 6 is a diagram showing an example of a processing acceptance information data table in the processing acceptance information 106e. The first row of the processing acceptance information data table T5 shown in FIG. 6 stores the number of units "10" associated with the processing number "KA001," row "1," product CD (code) "IT001," and product "sheet material 1,2 x 1000 x 2000, none." The second row of the processing acceptance information data table T5 stores the number of units "10" and the material CD (code) "1" associated with the processing number "KA001," row "2," product CD (code) "IT001," and product "sheet material 1,2 x 1000 x 2000, A-rated."

[0024] The cost unit price information 106f stores a unit price associated with each product. Fig. 7 is a diagram showing an example of a unit price information data table in the cost unit price information 106f. In the first row of the cost unit price information data table T6 shown in Fig. 7, the unit price "200" is stored in association with the product CD (code) "IT001".

[0025] Returning to FIG. 1, the description of the configuration of the cost accounting device 100 will continue. The control unit 102 is a CPU or the like that performs overall control of the cost accounting device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs. The control unit 102 includes a registration unit 102a, a processing input unit 102b, an allocation standard setting processing unit 102c, a cost calculation processing unit 102d, and a display control unit 102e.

[0026] The registration unit 102a performs a product master process to register a product master 106a in accordance with the content input by the user via the input device 112. Furthermore, the registration unit 102a performs a material area unit price master process to register a material area unit price master 106b in accordance with the content input by the user via the input device 112. Furthermore, the registration unit 102a performs a material processing unit price master process to register a material processing unit price master 106c in accordance with the content input by the user via the input device 112.

[0027] The processing input unit 102b performs processing input processing according to the content input by the user via the input device 112. Specifically, the processing input unit 102b performs processing input processing to store processing information including the processing and paying out information 106d (see, for example, the processing and paying out information data table T4 in FIG. 4 described above) and the processing and receiving information 106e (see, for example, the processing and receiving information data table T5 in FIG. 5 described above) input by the user via the input device 112 in the storage unit 106.

[0028] The allocation standard setting processing unit 102c performs allocation standard setting processing to generate allocation standard information in which allocation standards are associated with each product, and manufacturing expense information in which the total value of the planned amount of use for each product is associated with the material cost as the manufacturing expense amount, based on the product master 106a, at least one of the material area unit cost master 106b and the material processing unit unit cost master 106c, and processing information including the processing delivery information 106d and the processing receipt information 106e.

[0029] The cost calculation processing unit 102d performs cost calculation processing to calculate the cost unit price information for each product by dividing the allocation amount for each product based on the total allocation base value obtained by adding up the manufacturing expense amount, the allocation base for each product, and the allocation base for each product by the number of each product.

[0030] The display control unit 102e outputs to the monitor 114 the cost unit price information calculated by the cost calculation processing unit 102d.

[0031] 2. Overview of the process executed by the cost accounting device 100 Next, a description will be given of the processing executed by the cost accounting device 100. Fig. 8 is a flowchart showing an outline of the processing executed by the cost accounting device 100.

[0032] As shown in FIG. 8, first, the registration unit 102a performs a product master process to register the product master 106a in accordance with the content input by the user via the input device 112 (step S1).

[0033] Next, the registration unit 102a performs a material area unit price master process to register the material area unit price master 106b in accordance with the content input by the user via the input device 112 (step S2).

[0034] Thereafter, the registration unit 102a performs a material processing unit unit price master process to register the material processing unit unit price master 106c in accordance with the content input by the user via the input device 112 (step S3).

[0035] Next, the processing input unit 102b performs processing input processing of the processing information including the processing and sending information 106d and the processing and receiving information 106e input by the user via the input device 112 (step S4). Details of the processing and input processing processing will be described later.

[0036] Thereafter, the allocation standard setting processing unit 102c performs allocation standard setting processing to generate allocation standard information in which allocation standards are associated with each product, and manufacturing expense information in which the total value of the planned amount of use for each product is associated with the material cost as the manufacturing expense amount, based on the product master 106a, at least one of the material area unit cost master 106b and the material processing unit unit cost master 106c, and processing information including the processing delivery information 106d and the processing receipt information 106e (step S5). Details of the allocation standard setting processing will be described later.

[0037] Next, the cost accounting processing unit 102d performs cost accounting processing to calculate unit cost information in which the unit cost for each product is associated with each product, the unit cost being calculated by dividing the allocation amount for each product based on the manufacturing expense amount, the allocation standard for each product, and the total allocation standard value obtained by adding up the allocation standard for each product by the number of products (step S6). In this case, the display control unit 102e may display the unit cost information calculated by the cost accounting processing unit 102d on the monitor 114. Details of the cost accounting processing will be described later. After step S6, the cost accounting device 100 ends this processing.

[0038] 3. Details of the process executed by the cost accounting device 100 Next, we will explain the details of the processing executed by the cost accounting device 100. Materials include materials used in area units, such as coatings, and materials used in processing units, such as skids. Therefore, we will first explain the details of the processing for calculating the unit cost information of materials used in area units, such as coatings, and then explain the details of the processing for calculating the unit cost information of materials used in processing units, such as skids.

[0039] [3-1. Materials used per area] First, the details of the process for calculating the unit cost information of the material used per area unit, for example, the coating, will be described. Fig. 9 is a flowchart showing the details of the process executed by the cost accounting device 100.

[0040] 9, first, the registration unit 102a performs a material area unit cost master maintenance process (step S101), such as updating, adding, deleting, and otherwise maintaining the contents of the material area unit cost master 106b (see, for example, the material area unit cost master data table T2 in FIG. 3) and the product master 106a (see the product master data table T1 in FIG. 2), in accordance with the contents input by the user via the input device 112. For example, the registration unit 102a adds new materials to the material area unit cost master 106b, or updates the product master 106a by deleting or modifying the products registered therein.

[0041] Next, the processing input unit 102b performs processing input processing according to the content input by the user via the input device 112 (step S102). Specifically, the processing input unit 102b performs processing input processing to store processing information including the processing and paying out information 106d (see, for example, the processing and paying out information data table T4 in FIG. 4 described above) and the processing and receiving information 106e (see, for example, the processing and receiving information data table T5 in FIG. 5 described above) input by the user via the input device 112 in the storage unit 106.

[0042] Thereafter, the allocation standard setting processing unit 102c performs an allocation standard setting process to set manufacturing expense information in which the manufacturing expense amount is associated with each material expense item and allocation standard information in which the allocation standard is associated with each product, based on the quantity of processing acceptance information processed and input by the processing input unit 102b, the product master 106a, and the material area unit price master 106b (step S103). After step S103, the cost accounting device 100 proceeds to step S104, which will be described later.

[0043] 10 is a diagram showing a schematic diagram of the calculation process of the allocation criterion setting processing unit 102c. As shown in the calculation process table T7 shown in FIG. 10, the allocation criterion setting processing unit 102c calculates the area (m 2 The planned amount of use (yen) per unit area (per sheet) is calculated using the following formulas (1) and (2). Area (m 2 / sheet) = width (mm) ÷ 1000 × length (mm) ÷ 1000 (1) Planned amount to be used (yen) = number of units x area x unit price (2) For example, as shown in the second row of the calculation process table T7, the allocation standard setting processing unit 102c calculates the area (m 2 / sheet) becomes "2" (2=1000÷1000×2000÷1000), and the planned amount to be used becomes "2000" (10×2× 1 00).

[0044] In this way, the allocation standard setting processing unit 102c determines the area (m 2The allocation criterion setting processing unit 102c generates manufacturing expense information in which the total of the planned usage amounts for each product is used as the manufacturing expense amount for material costs, and also generates allocation criterion information in which the planned usage amount for each product is used as the allocation criterion for each product.

[0045] Fig. 11 is a diagram showing an example of a manufacturing information data table related to manufacturing information. In the first row of the manufacturing expense information data table T8 shown in Fig. 11, the expense item "material cost" is associated with the manufacturing expense amount "18,000" and stored.

[0046] 12 is a diagram showing an example of an allocation criterion information data table relating to allocation criterion information. In the second row of the allocation criterion information data table T9 shown in Fig. 12, the product CD "IT002" is stored in association with the allocation criterion "6,000".

[0047] Returning to FIG. 9, the description of step S104 and subsequent steps will be continued. In step S104, the cost accounting processing unit 102d performs cost accounting processing to generate unit cost information in which the materials used in processing are cost-accounted as direct material costs. After step S104, the cost accounting device 100 proceeds to step S105, which will be described later.

[0048] Fig. 13 is a diagram showing a model of the calculation process of the cost calculation processing unit 102d. As shown in a calculation process table T10 in Fig. 13, the cost calculation processing unit 102d calculates the allocation amount and the unit cost price by the following formulas (3) and (4). Allocation amount = manufacturing cost amount × allocation base ÷ total allocation base (3) Cost unit price = Allocated amount ÷ Quantity (4) For example, 18,000 x 6,000 ÷ 18,000 = 6,000 6,000÷30=200

[0049] In this way, the cost calculation processing unit 102d can generate cost unit price information (see cost unit price information data table T6 in Figure 7) that sets the allocation standard and manufacturing expense amount, which are indirect costs, based on the processing input information and the unit price information of the protective coating.

[0050] In step S105, the display control unit 102e outputs the cost information calculated by the cost accounting processing unit 102d to the monitor 114. This allows the user to understand the cost information taking materials into account. After step S105, the cost accounting device 100 ends this process.

[0051] [3-2. Materials used in processing units] Next, a process for calculating unit cost information of materials used in a processing unit, such as a skid, will be described in detail. Fig. 14 is a flowchart showing the details of the process executed by the cost accounting device 100.

[0052] 14, first, the registration unit 102a performs a material processing unit unit price master maintenance process (step S201) to perform maintenance such as updating, adding, and deleting the contents of the material processing unit unit price master 106c (see, for example, the material processing unit unit price master data table T3 in FIG. 4) and the product master 106a (see the product master data table T1 in FIG. 2) in accordance with the contents entered by the user via the input device 112. For example, the registration unit 102a adds new materials to the material processing unit unit price master 106c, or updates the product master 106a by deleting or modifying the products registered therein.

[0053] Next, the processing input unit 102b performs processing input processing in accordance with the content input by the user via the input device 112 (step S202). Specifically, the processing input unit 102b performs processing input processing to store processing information including the processing and sending out information 106d (see, for example, the processing and sending out information data table T11 in FIG. 15) and the processing and receiving information 106e (see, for example, the processing and receiving information data table T12 in FIG. 16) input by the user via the input device 112 in the storage unit 106. Note that the processing and receiving information data table T12 in FIG. 16 further stores the number of materials associated with each product in addition to the content of the processing and receiving information data table T5 in FIG. 6 described above.

[0054] Thereafter, the allocation standard setting processing unit 102c performs an allocation standard setting process to set manufacturing expense information in which the manufacturing expense amount is associated with each material expense item and allocation standard information in which the allocation standard is associated with each product, based on the material quantity of the processing acceptance information for which the processing input unit 102b has performed the processing input processing, the product master 106a, and the material processing unit unit price master 106c (step S203). After step S203, the cost accounting device 100 proceeds to step S204, which will be described later.

[0055] 17 is a diagram showing another calculation process of the allocation criterion setting processing unit 102c. As shown in the calculation process table T13 shown in FIG. 17, the allocation criterion setting processing unit 102c calculates the planned use amount by the following formula (5). Planned amount to be used (yen) = Number of materials x Unit price / Number (5) For example, as shown in the first row of the calculation process table T13, the allocation standard setting processing unit 102c calculates the planned usage amount as "100" (1 x 100).

[0056] In this way, the allocation standard setting processing unit 102c calculates the planned amount of use (yen) for each product based on the number of materials for each product and the unit price of each material. Then, the allocation standard setting processing unit 102c generates manufacturing expense information in which the total of the planned amounts of use for each product is the manufacturing expense amount for material costs, and also generates allocation standard information in which the planned amount of use for each product is the allocation standard for each product.

[0057] Fig. 18 is a diagram showing another example of a manufacturing information data table related to manufacturing information. In the first row of the manufacturing expense information data table T14 shown in Fig. 18, the expense item "material cost B" is stored in association with the manufacturing expense amount "550".

[0058] Fig. 19 is a diagram showing an example of an allocation criterion information data table relating to allocation criterion information. In the first row of the allocation criterion information data table T15 shown in Fig. 12, the product CD "IT001" is stored in association with the allocation criterion "100".

[0059] Returning to FIG. 14, the description of step S204 and subsequent steps will be continued. In step S204, the cost accounting processing unit 102d performs cost accounting processing to generate unit cost information in which the materials used in processing are cost-accounted as direct material costs. After step S204, the cost accounting device 100 proceeds to step S205, which will be described later.

[0060] FIG. 20 is a diagram schematically illustrating another calculation process of the cost calculation processing unit 102d. As shown in the calculation process table T16 of FIG. 21, the cost calculation processing unit 102d calculates the allocation amount and the unit cost price using the above-mentioned formulas (3) and (4). For example, as shown in the first row of the calculation process table T16, the cost calculation processing unit 102d calculates the allocation amount as 100 (550 × 100 ÷ 550 = 100). Furthermore, as shown in the first row of the unit cost information data table T17 of FIG. 22, the cost calculation processing unit 102d calculates a unit cost price of "10" for the product CD "IT001" (allocation amount ÷ quantity = 100 ÷ 10 = 10).

[0061] In this way, the cost calculation processing unit 102d can generate cost unit price information (see, for example, cost unit price information data table T17 in Figure 21) that sets the allocation criteria and manufacturing expense amount, which are indirect costs, based on the processing input information and unit price information for material processing.

[0062] In step S205, the display control unit 102e outputs the cost information calculated by the cost accounting processing unit 102d to the monitor 114. This allows the user to understand the cost information that takes into account material processing (e.g., skids, etc.). After step S205, the cost accounting device 100 ends this process.

[0063] According to the embodiment described above, the cost accounting processing unit 102d can generate unit cost information (see unit cost information data table T6 in FIG. 7) that sets the allocation standard and manufacturing overhead amount, which are indirect costs, based on the processing input information and the unit price information of the protective coating. Therefore, materials used during processing at the coil center, such as the protective coating, can be recorded as direct material costs.

[0064] Furthermore, according to the embodiment, the cost calculation processing unit 102d can generate cost unit price information (see, for example, cost unit price information data table T17 in FIG. 21) that sets the allocation standard and manufacturing overhead amount, which are indirect costs, based on the processing input information and the unit price information of material processing, so that materials used during processing at the coil center, such as skids, can be recorded as direct material costs.

[0065] Furthermore, according to the embodiment, the display control unit 102e outputs the cost information calculated by the cost calculation processing unit 102d to the monitor 114, so that the user can grasp the cost information taking into account material processing (e.g., protective coatings, skids, etc.).

[0066] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0067] 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.

[0068] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0069] 5. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0070] 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.

[0071] 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.

[0072] Furthermore, with regard to the cost recording device 100, the components shown in the drawings are functional concepts, and do not necessarily have to be physically configured as shown in the drawings.

[0073] For example, all or any part of the processing functions of the cost accounting 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 cost accounting 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). This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0074] This computer program may also be stored in an application program server connected to the cost accounting device 100 via any network, and all or part of it may be downloaded as needed.

[0075] 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.

[0076] 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.

[0077] 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.

[0078] The cost accounting device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The cost accounting device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processing described in this embodiment.

[0079] 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]

[0080] The present invention is useful in the steel industry, which produces steel building materials. [Explanation of symbols]

[0081] 100 Cost accounting device 102 Control section 102a Registration Department 102b Processing input section 102c Allocation standard setting processing section 102d Cost Accounting Processing Unit 102e Display control unit 104 Communication interface unit 106 Storage section 106a Product Master 106b Material area unit price master 106c Material processing unit price master 106d Processing and delivery information 106e Processing Acceptance Information 106f Cost unit price information 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A cost accounting device including a control unit, A product master that associates thickness, width, and length for each product, A material unit price master that associates unit prices for each material, Processing information in which the number of items is associated with each of the products; is accessible to The control unit an allocation standard setting processing unit that calculates allocation standard information in which an allocation standard is associated with each product based on the product master, the material unit price master, and the processing information, and manufacturing expense information in which the total value of the planned amount of use for each product is associated with the material cost as a manufacturing expense amount; a cost calculation unit that calculates, as unit cost information, a unit cost price for each product obtained by dividing the allocation amount for each product based on the total allocation base value obtained by adding up the manufacturing expense amount, the allocation base for each product, and the allocation base for each product by the number of each product; To have A cost accounting device characterized by the above.

2. 2. The cost accounting device according to claim 1, The material unit price master is It is a material area unit price master that associates the unit price per unit area for each material, A cost accounting device characterized by the above.

3. 3. The cost accounting device according to claim 2, The materials are: It is a protective coating, A cost accounting device characterized by the above.

4. 4. The cost accounting device according to claim 3, The allocation standard setting processing unit Calculating the planned amount of use for each of the products based on the number of each of the products, the area based on the width and length of each of the products, and the unit price of each of the materials; A cost accounting device characterized by the above.

5. 2. The cost accounting device according to claim 1, The material unit price master is It is a material processing unit price master that corresponds to the unit price of processing units for each material, A cost accounting device characterized by the above.

6. 6. The cost accounting device according to claim 5, The materials are: Being a skid, A cost accounting device characterized by the above.

7. 7. The cost accounting device according to claim 6, The processing information is The number of materials is further associated with each of the products, The allocation standard setting processing unit Calculating a planned amount of use for each of the products based on the number of materials for each of the products and the unit price of each of the materials; A cost accounting device characterized by the above.

8. 2. The cost accounting device according to claim 1, The control unit Further comprising a display control unit that displays the unit price information on an output device; A cost accounting device characterized by the above.

9. A cost accounting method executed by a cost accounting device having a control unit, A product master that associates thickness, width, and length for each product, A material unit price master that associates unit prices for each material, Processing information in which the number of items is associated with each of the products; is accessible to Executed by the control unit, an allocation standard setting processing step for calculating allocation standard information in which an allocation standard is associated with each product based on the product master, the material unit price master, and the processing information, and manufacturing expense information in which the total value of the planned amount of use for each product is associated with the material cost as a manufacturing expense amount; a cost calculation step of calculating, as unit cost information, the unit cost of each product obtained by dividing the allocation amount for each product based on the total allocation base value obtained by adding up the manufacturing expense amount, the allocation base for each product, and the allocation base for each product by the number of each product; containing, A cost accounting method characterized by the following.

10. A cost accounting program to be executed by a cost accounting device having a control unit, A product master that associates thickness, width, and length for each product, A material unit price master that associates unit prices for each material, Processing information in which the number of items is associated with each of the products; is accessible to To cause the control unit to execute an allocation standard setting processing step for calculating allocation standard information in which an allocation standard is associated with each product based on the product master, the material unit price master, and the processing information, and manufacturing expense information in which the total value of the planned amount of use for each product is associated with the material cost as a manufacturing expense amount; a cost calculation step of calculating, as unit cost information, the unit cost of each product obtained by dividing the allocation amount for each product based on the total allocation base value obtained by adding up the manufacturing expense amount, the allocation base for each product, and the allocation base for each product by the number of each product; containing, A cost accounting program featuring:

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