Sales management device, cost management system, sales management method, and sales management program

Abstract

To provide a sales management device, a system, a method and a program that unitarily manage cost prices by setting an associating code that is information for associating an article of manufacture of different management granularity, and a sales article produced by using the article of manufacture as a material.SOLUTION: In a cost price management system 1, a manufacturing management device calculates a weighted average of standard cost unit prices with a production scheduled number as a weight, by management code and by unit price tabulation section, on the basis of a product number master and a product standard cost unit price master, creates a cooperation management cost unit price master including the calculated weighted average and the management code, and transmits the created cooperation management cost unit price master to a sales management device. The sales management device receives the cooperation management cost unit price master, and refers to the sales article number master to specify a sales article associated with the management code included in the cooperation management cost unit price master, in order to update the standard cost unit price associated with the specified sales article, included in a sales article standard cost unit price master, by using the weighted average included in the cooperation management cost unit price master.SELECTED DRAWING: Figure 2

Description

[Technical Field]

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

[0002] Patent Document 1 discloses a computer system that can link data with different data granularity between an upstream business and a downstream business. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2020-201532 Summary of the Invention [Problem to be solved by the invention]

[0004] In manufacturers with factories and sales bases, the management systems for manufactured products managed by the manufacturing side and those for sold products managed by the sales side (sales side) may differ. In such cases, it may be possible to separate cost management for the manufacturing and sales sides, and for each side to manage costs based on a standard cost basis (standard cost). However, because cost management is separate, there are problems such as complicated accounting procedures in each department, which in turn increases management costs in each department, and problems with the settlement processing period.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a sales management device, cost management system, sales management method, and sales management program that can centrally manage costs by setting linking information (e.g., a code for linking) between manufactured products and sold products (products made using manufactured products as materials) that have different management granularity. [Means for solving the problem]

[0006] The sales management device of the present invention is a sales management device that is communicatively connected via a network to a manufacturing management device that manages the manufacturing of manufactured products, and that manages the sales of manufactured products as sales products.In order to solve the above-mentioned problems and achieve the object, the sales management device is equipped with a receiving unit that receives from the manufacturing management device a linked management cost unit price master including a product account code that is linking information for linking manufactured products and sales products, and a weighted average unit price corresponding to the manufactured products of the product account code, calculated by multiplying the planned production quantity of each manufactured product by the standard unit price of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the sum of the planned production quantities obtained by adding up each planned production quantity of each manufactured product; and an updating unit that references a product number master in which a manufacturing account code corresponding to the sales product is set, based on the product account code included in the linked management cost unit price master, and updates the standard unit price of the sales product corresponding to the product account code with the weighted average unit price included in the linked management cost unit price master.

[0007] In addition, in order to solve the above-mentioned problems and achieve the objectives, the sales management device of the present invention further comprises a journal data creation unit that generates journal data corresponding to the sales amount based on sales data including the sales quantity and sales amount of the products, with the debit account item being accounts receivable, the debit amount being the sales amount, the credit account item being sales, and the credit amount being the sales amount, and that generates journal data with the debit account item being cost of sales, the credit account item being products, and the debit amount and credit amount being the amount obtained by multiplying the weighted average unit price by the sales quantity.

[0008] Also, In order to solve the above-mentioned problems and achieve the objectives, the sales management device of the present invention further includes an aggregate data creation unit that creates aggregate data that aggregates the sales amount and sales cost corresponding to the monthly sales quantity of the sales items corresponding to the product account code based on the sales data.

[0009] In order to solve the above-mentioned problems and achieve the object, the sales management device according to the present invention defines the standard unit cost as a marginal cost and a fixed cost, and the receiving unit calculates a marginal unit cost, which is a weighted average unit price of the marginal cost, by multiplying the planned production number of each manufactured product by the standard unit cost of the marginal cost of each manufactured product, and dividing the sum of the products by the total planned production number obtained by adding up the planned production numbers of each manufactured product. The linkage management cost unit price master includes a marginal cost unit price, which is the weighted average unit price of fixed costs, calculated by dividing the sum of the products calculated by adding up the planned production quantities of each manufactured product, and the update unit updates the standard unit price of each cost item of marginal cost and fixed cost of the sold product corresponding to the product account code with the marginal cost unit price, which is the weighted average unit price of marginal costs, and the fixed cost unit price, which is the weighted average unit price of fixed costs, included in the linkage management cost unit price master.

[0010] The cost management system according to the present invention is a cost management system in which a manufacturing management device that manages the manufacturing of manufactured products and a sales management device that manages the sales of manufactured products as sales products are connected to each other via a network so that they can communicate with each other. In order to solve the above-mentioned problems and achieve the object, the manufacturing management device multiplies the product account code, which is linking information for linking manufactured products and sales products, and the planned production quantity of each manufactured product by the standard unit cost of each manufactured product corresponding to each planned production quantity, and divides the sum of the products by the total planned production quantity obtained by adding up the planned production quantities of each manufactured product. and a sending unit that sends the collaboration management cost unit price master to the sales management device. The sales management device includes a receiving unit that receives the collaboration management cost unit price master sent from the manufacturing management device, and an updating unit that refers to the product number master, in which the manufacturing account code corresponding to the sales item is set, based on the product account code included in the collaboration management cost unit price master, and updates the standard cost unit price of the sales item corresponding to the product account code with the weighted average unit price included in the collaboration management cost unit price master.

[0011] In addition, the sales management method of the present invention is a sales management method for a sales management device that is communicatively connected via a network to a manufacturing management device that manages the manufacturing of manufactured products and that manages the sales of manufactured products as sales products, and in order to solve the above-mentioned problems and achieve the object, the method comprises a receiving step in which a receiving unit receives from the manufacturing management device a linked management cost unit price master including a weighted average unit price corresponding to the manufactured products of the product account code, the weighted average unit price calculated by multiplying the product account code, which is linking information for linking the manufactured products and the sales products, and the planned production quantity of each manufactured product by the standard unit cost of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the sum of the planned production quantities obtained by adding up each planned production quantity of each manufactured product; and an updating step in which an updating unit references the product number master in which the manufacturing account code corresponding to the sales product is set based on the product account code included in the linked management cost unit price master, and updates the standard unit price of the sales product corresponding to the product account code with the weighted average unit price included in the linked management cost unit price master.

[0012] In addition, the sales management program of the present invention is a sales management program that causes a computer of a sales management device that performs sales management of selling manufactured products as sales products, and is communicatively connected via a network to a manufacturing management device that performs manufacturing management of manufactured products, to function.In order to solve the above-mentioned problems and achieve the object, the computer functions as a receiving unit that receives from the manufacturing management device a linked management cost unit price master including a weighted average unit price corresponding to the manufactured products of the product account code, calculated by multiplying the product account code, which is linking information for linking the manufactured products and the sales products, and the planned production quantity of each manufactured product by the standard unit cost of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the sum of the planned production quantities obtained by adding up each planned production quantity of each manufactured product, and an updating unit that references a product number master in which a manufacturing account code corresponding to the sales product is set based on the product account code included in the linked management cost unit price master, and updates the standard unit price of the sales product corresponding to the product account code with the weighted average unit price included in the linked management cost unit price master. [Effects of the Invention]

[0013] The present invention has the effect of enabling centralized management of costs by setting linking information (e.g., a code for linking) between manufactured products and sales products (products made using manufactured products as materials) that have different management granularity. [Brief explanation of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram showing an outline of this embodiment. [Figure 2] FIG. 2 is a block diagram showing an example of the configuration of the cost management system according to the present embodiment. [Figure 3] FIG. 3 is a diagram showing an example of a processing flow performed in the cost management system according to this embodiment. [Figure 4] FIG. 4 is a diagram showing an example of each process performed in the cost management system according to this embodiment. [Figure 5] FIG. 5 is a diagram showing an example of each data creation process in this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0015] Hereinafter, embodiments of a sales management device, a cost management system, a sales management method, and a sales management 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.

[0016] [1. Overview] First, an outline of this embodiment will be described with reference to Fig. 1. Fig. 1 is a diagram showing an outline of this embodiment.

[0017] As shown in Figure 1, when the manufacturing side (manufacturing management device) manages standard costs by line and manufactured product, and the sales side (sales management device) manages standard costs by item, and inventory is managed by packaging style (e.g., by color), the granularity of cost management differs between manufactured products (e.g., wrapping paper) and sold products (e.g., colored packaging boxes made by coloring multiple wrapping papers with different standard cost unit prices), cost calculations are required by item unit (cost management unit for sold products) (calculation method: "weighted average of standard cost unit price of manufactured products and production volume"). However, if the inventory management unit for sold products becomes even more granular, it becomes necessary to calculate costs and link the costs to sold products, which creates issues such as time-consuming management and accounting processes.

[0018] Therefore, in this embodiment, when the part number management systems differ between the manufacturing management device and the sales management device, a new management code (e.g., Management A) is created to manage the link between manufactured and sold products. This allows the part numbers and management codes managed by the manufacturing management device and the part numbers managed by the sales management device to be managed in an "M:1:N" relationship, making it possible to universally unify the management of costs that are managed independently by the manufacturing management device and the sales management device. As a result, the workload is reduced, more accurate cost understanding becomes possible efficiently, and the effect of faster and more efficient accounting processing can be expected.

[0019] In addition, this embodiment allows income and expenditure management not only for each sold item but also for each management code, making it possible to manage the standard cost of purchased goods and to handle a mixture of finished products (standard cost) and raw materials (actual cost).In addition, this embodiment holds a breakdown of variable costs and fixed costs in the cost journal entry, so it can be expected to be used for analysis or the creation of management materials.

[0020] [2. Configuration] An example of the configuration of the cost management system 1 according to this embodiment will be described with reference to Fig. 2 etc. Fig. 2 is a block diagram showing an example of the configuration of the cost management system 1.

[0021] The cost management system 1 is an information processing system in which at least a manufacturing management device 100 and a sales management device 200 are communicably connected via a network 300.

[0022] The manufacturing management device 100 is an information processing device that manages information about manufactured products. The manufacturing management device 100 is installed, for example, in a factory or the like that manufactures manufactured products.

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

[0024] Manufacturing control apparatus 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units included in manufacturing control apparatus 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 communicatively connects the manufacturing management apparatus 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 manufacturing management apparatus 100 and the server 400 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 be stored in the server 400 (specifically, a memory area managed so as to be accessible only from the manufacturing management apparatus 100), 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 memory unit 106 stores a product part number master 106a (corresponding to the first data of the present invention), a product standard cost unit price master 106b (corresponding to the second data of the present invention), a collaboration management cost unit price master 106c (corresponding to the third data of the present invention), etc.

[0029] An example of information stored in product part number master 106a is shown in Fig. 3. As shown in Fig. 3, product part number master 106a stores product identification information (e.g., product part number code, etc.) assigned to manufactured products, management identification information (e.g., management code, etc.) for managing the link between manufactured products and sales products, planned production quantities, etc.

[0030] An example of information stored in the product standard unit cost master 106b is shown in Figure 3. As shown in Figure 3, the product standard unit cost master 106b stores product identification information, cost items (e.g., material costs), standard unit costs, and unit price aggregation categories (corresponding to the predetermined categories of the present invention), etc.

[0031] 3 and 4 show an example of information stored in the collaboration management cost unit price master 106c. As shown in Fig. 3 and 4, the collaboration management cost unit price master 106c stores management identification information, marginal cost unit prices (corresponding to the unit price aggregation category "marginal cost"), fixed cost unit prices (corresponding to the unit price aggregation category "fixed cost"), etc.

[0032] 2, the control unit 102 is a CPU or the like that performs overall control of the manufacturing management apparatus 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.

[0033] The control unit 102 conceptually includes a management unit price calculation processing unit 102a (corresponding to a third data creation unit of the present invention) and a management unit price cooperation processing unit 102b (corresponding to a transmission unit of the present invention).

[0034] The management unit cost calculation processing unit 102a calculates a weighted average of the standard cost unit price, weighted by the planned production quantity, for each management identification information and unit cost aggregation category based on the product part number master 106a and the product standard cost unit price master 106b, and stores the combination of the calculated weighted average for each unit cost aggregation category and the management identification information in the linked management unit cost master 106c.

[0035] Specifically, the management unit cost calculation processing unit 102a 1) refers to the product part number master 106a and the product standard cost unit price master 106b to extract combinations of manufacturing identification information, standard cost unit price, and planned production quantity by management identification information and unit price aggregation category, 2) calculates the product of the standard cost unit price and the planned production quantity for each extracted combination to create combinations of manufacturing identification information, the product, and the planned production quantity, 3) based on the combinations created by management identification information and unit price aggregation category, calculates the value of the formula by management identification information and unit price aggregation category using the formula "total of products ÷ total of planned production quantity," and 4) stores the calculated value by unit price aggregation category and the combination of management identification information in the linked management cost unit price master 106c.

[0036] The managed unit price cooperation processing unit 102b transmits the cooperative managed cost unit price master 106c (specifically, the records stored in the master) to the sales management device 200.

[0037] The sales management device 200 is an information processing device that manages information about products for sale that are manufactured using manufactured products as materials. The sales management device 200 is installed, for example, at a sales base (e.g., a sales shop, a sales office, etc.) that sells the products for sale.

[0038] The sales management device 200 is constructed based on a commercially available desktop personal computer. Note that the sales management device 200 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0039] The sales management device 200 includes a control unit 202, a communication interface unit 204, a memory unit 206, and an input / output interface unit 208. The units included in the sales management device 200 are connected to each other so as to be able to communicate with each other via any communication path.

[0040] The communication interface unit 204 communicatively connects the sales management device 200 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 204 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the sales management device 200 and the server 400 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 206 may be stored in the server 400 (specifically, a memory area managed so that it can be accessed only by the sales management device 200), for example.

[0041] An input device 212 and an output device 214 are connected to the input / output interface unit 208. The output device 214 may be a monitor (including a home television), a speaker, or a printer. The input device 212 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 214 may be referred to as the monitor 214, and the input device 212 may be referred to as the keyboard 212 or the mouse 212.

[0042] Various databases, tables, files, etc. are stored in the storage unit 206. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 206. The storage unit 206 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0043] The memory unit 206 stores a sales product item number master 206a (corresponding to the fourth data of the present invention), a sales product standard cost unit price master 206b (corresponding to the fifth data of the present invention), a linked management cost unit price master 206c, sales data 206d, journal data 206e, and managed sales cost data 206f (corresponding to the aggregated data of the present invention), etc.

[0044] 3 and 5 show an example of information stored in the product number master 206a. As shown in Fig. 3 and 5, the product number master 206a stores product identification information (such as a product number code) and management identification information assigned to the product.

[0045] An example of information stored in the standard unit cost price master 206b for sold products is shown in Fig. 3. As shown in Fig. 3, the standard unit cost price master 206b for sold products stores sales product identification information, cost items (corresponding to the predetermined classifications of the present invention), standard unit costs, etc.

[0046] 3, 4, and 5 show examples of information stored in the collaboration management cost unit price master 206c. As shown in FIGS. 3, 4, and 5, the collaboration management cost unit price master 206c stores management identification information, marginal cost unit prices, fixed cost unit prices, etc.

[0047] An example of information stored in the sales data 206d is shown in Fig. 5. As shown in Fig. 5, the sales data 206d stores sales identification information, sales item identification information, sales amount, sales quantity, sales date, etc.

[0048] An example of information stored in the journal data 206e is shown in Fig. 5. As shown in Fig. 5, the journal data 206e stores journal identification information, occurrence date, debit / credit classification, account title, amount, and the like.

[0049] An example of information stored in the managed sales cost data 206f is shown in Fig. 5. As shown in Fig. 5, the managed sales cost data 206f stores management identification information, accounting year and month, sales amount, variable cost amount, fixed cost amount, etc.

[0050] Returning to Fig. 2, the control unit 202 is a CPU or the like that performs overall control of the sales management device 200. The control unit 202 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.

[0051] In terms of functional concept, the control unit 202 includes a management unit price collaboration processing unit 202a (corresponding to the receiving unit of the present invention), a standard cost update processing unit 202b (corresponding to the update unit of the present invention), a sales input unit 202c, a journal data creation processing unit 202d, and a management sales cost data creation processing unit 202e (corresponding to the aggregate data creation unit of the present invention).

[0052] The management unit price collaboration processing unit 202a receives the collaboration management cost unit price master 106c (specifically, the records stored in the master) sent from the manufacturing management device 100, and stores the management identification information, marginal cost unit price, and fixed cost unit price stored in the collaboration management cost unit price master 106c in the collaboration management cost unit price master 206c.

[0053] The standard cost update processing unit 202b refers to the sales item number master 206a, identifies the sales item identification information linked to the management identification information included in the linked management cost unit price master 206c, updates the standard cost unit price included in the sales item standard cost unit price master 206b that is linked to the identified sales item identification information and the cost item "marginal cost" with the marginal cost unit price included in the linked management cost unit price master 206c, and updates the standard cost unit price included in the sales item standard cost unit price master 206b that is linked to the identified sales item identification information and the cost item "fixed cost" with the fixed cost unit price included in the linked management cost unit price master 206c.

[0054] The sales input unit 202c stores the sales quantity and the like input by the operator or the like in the sales data 206d together with the sales identification information.

[0055] The journal data creation processing unit 202d creates journal data 206e by referring to the sales data 206d. In particular, the journal data creation processing unit 202d 1) references the sales data 206d to acquire sales item identification information and sales quantity, and also references the sales item part number master 206a to acquire management identification information linked to the acquired sales item identification information, 2) references the linked management cost unit price master 206c to acquire marginal cost unit prices and fixed cost unit prices linked to the acquired management identification information, 3) multiplies the acquired sales quantity by each of the acquired marginal cost unit prices and fixed cost unit prices to calculate the cost of sales of variable costs and the cost of sales of fixed costs, and creates journal data for variable costs and journal data for fixed costs based on the calculated costs of sales.

[0056] The management-specific sales cost data creation processing unit 202e 1) refers to the sales item number master 206a and sales data 206d to aggregate sales amounts by management identification information unit, and also refers to the sales item number master 206a, the linked management cost unit price master 206c, and sales data 206d to aggregate marginal cost unit prices and fixed cost unit prices by management identification information unit, and 2) stores the aggregated sales amounts, aggregated marginal cost unit prices, aggregated fixed cost unit prices, management identification information, etc. in management-specific sales cost data 206f.

[0057] [3. Processing] Here, an example of processing executed in the cost management system 1 will be described with reference to Figs. 3 to 5. Fig. 3 is a diagram showing an example of a processing flow executed in the cost management system in this embodiment. Fig. 4 is a diagram showing an example of each processing executed in the cost management system in this embodiment. Fig. 5 is a diagram showing an example of each data creation processing in this embodiment.

[0058] [Step S1: See Figures 3 and 4] The management unit price calculation processing unit 102a executes the following processes 1) to 6). 1) By referring to the product part number master 106a and the product standard unit cost master 106b, combinations of product part number code, standard unit cost, and planned production quantity are extracted by management code and unit cost aggregation category "marginal cost." 2) Extract combinations of product part number code, standard cost unit price, and planned production quantity by management code and unit price aggregation category "fixed cost." 3) For each extracted combination, the product of the standard unit cost and the planned production quantity is calculated, and a combination of the product part number code, the product, and the planned production quantity is created. 4) Based on the combinations created by management code and unit price aggregation category "marginal cost," the value of the formula is calculated by the formula "total of products ÷ total planned production quantity" for the management code and unit price aggregation category "marginal cost." 5) Based on the combinations created by management code and unit price aggregation category "fixed cost," calculate the value of the formula by management code and unit price aggregation category "fixed cost" using the formula "total of products / total planned production quantity." 6) The calculated unit value (marginal cost unit price) of the unit price aggregation category "marginal cost", the calculated unit value (fixed cost unit price) of the unit price aggregation category "fixed cost", and the combination of the management code are stored in the linked management cost unit price master 106c.

[0059] Specifically, the management unit cost calculation processing unit 102a creates work table A in Figure 4 by combining the linkage between product part number codes and management codes set in the product part number master 106a and the settings of the product standard cost unit price master 106b, and based on the created work table A, calculates the average cost unit price (marginal cost unit price) of "156 yen" for the unit price aggregation category "marginal cost" and the average cost unit price (fixed cost unit price) of "78 yen" for the unit price aggregation category "fixed cost" by the following calculation, and stores the calculated marginal cost unit price "156 yen" and fixed cost unit price "78 yen" together with the management code "Management A" in the linked management cost unit price master 106c. ● Average cost unit price of unit price aggregation category "marginal cost" = {(120 yen ※1 ×40 pieces ※2 )+(180 yen ※3 ×60 pieces ※4 )}÷(40 pieces ※2 +60 pieces ※4 )=156 yen *1: Standard cost unit price linked to product part number code "Product A-1", management code "Management A", and unit price aggregation category "Marginal Cost" *2: Planned production quantity linked to product code "Product A-1" *3: Standard cost unit price linked to product part number code "Product A-2", management code "Management A", and unit price aggregation category "Marginal Cost" *4: Planned production quantity linked to product code "Product A-2" ● Average cost unit price of unit price aggregation category "fixed cost" = {(60 yen ※5 ×40 pieces ※2 )+(90 yen ※6 ×60 pieces ※4 )}÷(40 pieces ※2 +60 pieces ※4 )=78 yen *5: Standard cost unit price associated with product part number code "Product A-1", management code "Management A", and unit price aggregation category "Fixed cost" *6: Standard cost unit price associated with product number code "Product A-2", management code "Management A", and unit price aggregation category "Fixed cost"

[0060] [Step S2: See Figures 3 and 4] The management unit price collaboration processing unit 102b transmits the records contained in the collaboration management cost unit price master 106c to the sales management device 200 via the network 300, and the management unit price collaboration processing unit 202a receives the records transmitted from the sales management device 200 and stores them in the collaboration management cost unit price master 206c.

[0061] [Step S3: See Figures 3 and 4] The standard cost update processing unit 202b executes the following processes 1) to 3). 1) The sales product number master 206a is referenced to identify the sales product number code linked to the management code included in the linked management cost unit price master 206c. 2) The standard cost unit price linked to the identified sales product part number code and cost item "marginal cost" included in the sales product standard cost unit price master 206b is updated with the marginal cost unit price included in the collaboration management cost unit price master 206c. 3) The standard cost unit price linked to the identified sales product part number code and the cost item "fixed cost" included in the sales product standard cost unit price master 206b is updated with the fixed cost unit price included in the collaboration management cost unit price master 206c.

[0062] Specifically, the standard cost update processing unit 202b 1) creates work table B of FIG. 4 that summarizes marginal cost unit prices and fixed cost unit prices for each sales item code based on the link between the sales item code and management code set in the sales item code master 206a and the linked management cost unit price master 206c, and 2) updates the standard cost unit prices in the sales item standard cost unit price master 206b based on the created work table B as follows. ●The standard cost unit price linked to the sales item code "Sales Item 1" and the cost item "Marginal Cost" included in the sales item standard cost unit price master 206b is updated with the marginal cost unit price "156 yen" linked to the sales item code "Sales Item 1" stored in work table B. ●The standard cost unit price linked to the sales item code "Sales Item 1" and the cost item "Fixed Cost" included in the sales item standard cost unit price master 206b is updated with the fixed cost unit price "78 yen" linked to the sales item code "Sales Item 1" stored in work table B. ●The standard cost unit price linked to the sales item code "Sales Item 2" and the cost item "Marginal Cost" included in the sales item standard cost unit price master 206b is updated with the marginal cost unit price "156 yen" linked to the sales item code "Sales Item 2" stored in work table B. ●The standard cost unit price linked to the sales item code "Sales Item 2" and the cost item "Fixed Cost" included in the sales item standard cost unit price master 206b is updated with the fixed cost unit price "78 yen" linked to the sales item code "Sales Item 2" stored in work table B. ●The standard cost unit price linked to the sales item code "Sales Item 3" and the cost item "Marginal Cost" included in the sales item standard cost unit price master 206b is updated with the marginal cost unit price "156 yen" linked to the sales item code "Sales Item 3" stored in work table B. ●The standard cost unit price linked to the sales item code "Sales Item 3" and the cost item "Fixed Cost" included in the sales item standard cost unit price master 206b is updated with the fixed cost unit price "78 yen" linked to the sales item code "Sales Item 3" stored in work table B.

[0063] [Step S4: See Figure 5] The sales input unit 202c creates sales data 206d based on input by an operator or the like.

[0064] Here, in explaining the processing from step S5 onwards, it is assumed that the manufacturing management device 100 and the sales management device 200 have linked management cost unit price masters of both devices.

[0065] [Step S5: See Figure 5] The journal data creation processing unit 202d creates journal data 206e based on the created sales data 206d, by referring to the sales product number master 206a and the linked management cost unit price master 206c (step S5). Note that in this explanation, the cost-to-price method is adopted for the journal data to be created.

[0066] Specifically, the journal data creation processing unit 202d links the sales number "UR001" in the sales data 206d as the journal number "001," and performs a similar link for the sales number "UR002." The journal data creation processing unit 202d obtains the sales date from the record of the sales number in the original sales data 206d linked to the journal number, and stores it in the occurrence date column of the journal data 206e. For the journal entry that occurs, the journal data creation processing unit 202d stores "credit" and "debit" in the debit / credit classification column according to the cost-versus-price method.

[0067] For accounting items related to sales, the journal data creation processing unit 202d stores "accounts receivable" and "sales" in the accounting item column according to the cost-versus-cost method, obtains the sales amount from the sales data 206d, and stores it in the amount column of the journal data 206e. This creates records (1), (2), (7), and (8) in the journal data 206e.

[0068] For accounting items related to costs (variable costs), the journal data creation processing unit 202d stores "Cost of sales_Variable costs" and "Product_Variable costs" in the accounting item column of the journal data 206e according to the cost-versus-price method. The journal data creation processing unit 202d obtains the product item code, for example, "Product for sale 1" and sales quantity "10" from the sales data 206d, references the product item code master 206a to obtain the management code "Management A" associated with "Product for sale 1," references the linked management cost unit price master 206c to obtain the marginal cost unit price "156 yen," which is the variable cost associated with the management code "Management A," multiplies the sales quantity by "10," and stores the variable cost "1,560 yen" in the amount column of the journal data 206e. This creates records (3) and (4) in the journal data 206e. The journal data creation processing unit 202d performs the same process for the sales product code "Sales Product 2" linked to the journal number "002", and creates records (9) and (10) of the journal data 206e.

[0069] For accounting items related to cost of sales (fixed costs), the journal data creation processing unit 202d stores "cost of sales_fixed costs" and "product_fixed costs" in the accounting item column of the journal data 206e according to the cost-versus-cost method. The journal data creation processing unit 202d obtains the product item code, for example, "Product for Sale 1" and sales quantity "10" from the sales data 206d, references the product item code master 206a to obtain the management code "Management A" associated with "Product for Sale 1," references the linked management cost unit price master 206c to obtain the fixed cost unit price "78 yen" associated with the management code "Management A," multiplies the sales quantity by "10," and calculates the fixed cost "780 yen," which is stored in the amount column of the journal data 206e. This creates records (5) and (6) in the journal data 206e. The journal data creation processing unit 202d performs the same process for the sales item code "Sales 2" linked to the journal number "002", and creates records (11) and (12) of the journal data 206e.

[0070] The journal data creation processing unit 202d generates the journal entries shown in Fig. 5 based on the created journal data 206e. The journal data creation processing unit 202d makes the above processing possible, eliminating the need to transfer the standard cost calculated at the granularity of manufactured products to the standard cost at the granularity of sold products, which leads to faster settlement processing and also makes it possible to check the breakdown of cost of sales.

[0071] [Step S6: See Figure 5] The management sales cost data creation processing unit 202e creates the work table C of FIG. 5 based on the sales data 206d, the sales product number master 206a, and the cooperative management cost unit price master 206c.

[0072] Specifically, the management sales cost data creation processing unit 202e references the sales product number master 206a from the sales product number code in the sales data 206d, acquires the management code linked to the sales product number code, acquires the marginal cost unit price and fixed cost unit price linked to the acquired management code from the linked management cost unit price master 206c, calculates the "marginal cost amount" by multiplying the sales quantity in the sales data 206d by the marginal cost unit price, calculates the "fixed cost amount" by multiplying the sales quantity in the sales data 206d by the fixed cost unit price, and creates work table C by combining the data acquired from the sales data 206d and the linked management cost unit price master 206c with the calculated amounts.

[0073] The management-specific sales cost data creation processing unit 202e aggregates the data by monthly management code based on the work table C and creates management-specific sales cost data 206f.

[0074] Specifically, the management-specific sales cost data creation processing unit 202e aggregates records with the same management code and the sales date in work table C is the target month. The management-specific sales cost data creation processing unit 202e aggregates records with sales numbers "UR001" and "UR002" that have the same management code "Management A" and a sales date in the specified target month, "January 2023." In this case, the managed sales cost data creation processing unit 202e adds up ``3,300 yen'' and ``2,700 yen'' stored in the sales amount column of work table C, stores the result ``6,000 yen'' in the sales amount column of managed sales cost data 206f, adds up ``1,560 yen'' and ``1,404 yen'' stored in the marginal cost amount column of work table C, stores the result ``2,964 yen'' in the variable cost amount column of managed sales cost data 206f, adds up ``780 yen'' and ``702 yen'' stored in the fixed cost amount column of work table C, stores the result ``1,482 yen'' in the fixed cost amount column of managed sales cost data 206f, and further stores ``Management A'' in the management code column and ``202301'' in the accounting year / month column, thereby creating managed sales cost data 206f.

[0075] By processing the monthly aggregation of sales amount and cost of sales for each management code, it is now possible to manage income and expenditures for each management code. Conventionally, it was only possible to manage income and expenditures for each sales item, but with this embodiment, it is now possible to manage income and expenditures for each management code, which can be used for business analysis, etc.

[0076] [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.

[0077] 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.

[0078] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0079] 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.

[0080] 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.

[0081] 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.

[0082] Furthermore, with regard to the manufacturing management device 100 and the sales management device 200, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0083] For example, all or any part of the processing functions of the manufacturing management apparatus 100 and the sales management apparatus 200, 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 manufacturing management apparatus 100 and the sales management apparatus 200 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.

[0084] In addition, this computer program may be stored in an application program server connected to the manufacturing management device 100 and the sales management device 200 via any network, and all or part of it may be downloaded as needed.

[0085] 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.

[0086] 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.

[0087] 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.

[0088] The manufacturing management device 100 and the sales management device 200 may be configured as information processing devices such as known personal computers or workstations, or may be configured as such information processing devices connected to any peripheral devices. The manufacturing management device 100 and the sales management device 200 may also be realized by installing software (including programs, data, etc.) that causes the devices to perform the processes described in this embodiment.

[0089] 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]

[0090] The present invention is useful in industries (such as manufacturers, steelmakers, and chemical companies) where costs are managed independently for production and sales. [Explanation of symbols]

[0091] 1. Cost management system 100 Manufacturing control equipment 102 Control section 102a Management unit cost calculation processing section 102b Management unit price cooperation processing section 104 Communication interface unit 106 Storage section 106a Product number master 106b Product standard cost unit price master 106c Collaboration Management Cost Unit Price Master 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 Sales Management Device 202 Control section 202a Management Unit Price Collaboration Processing Unit 202b Standard cost update processing section 202c Sales Input Section 202d Journal data creation processing unit 202e Management sales cost data creation processing section 204 Communication Interface Unit 206 Memory section 206a Sales product number master 206b Standard cost unit price master for sold items 206c Collaboration Management Cost Unit Price Master 206d Sales Data 206e Journal data 206f Managed sales cost data 208 Input / Output Interface Section 212 Input Device 214 Output Device 300 Network 400 servers

Claims

1. A sales management device that performs sales management for selling manufactured products and is communicably connected via a network to a manufacturing management device that performs manufacturing management for manufactured products, a receiving unit that receives from the manufacturing management device a linkage management cost unit price master including a product account code, which is linkage information for linking the manufactured products and the sold products, and a weighted average unit price corresponding to the manufactured products of the product account code, calculated by multiplying the planned production quantity of each manufactured product by the standard unit price of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the sum of the planned production quantities obtained by adding up the planned production quantities of each manufactured product; an updating unit that refers to a product number master in which a manufacturing account code corresponding to a product for sale is set based on the product account code included in the linked management cost unit price master, and updates the standard cost unit price of the product for sale corresponding to the product account code with the weighted average unit price included in the linked management cost unit price master; A sales management device comprising:

2. The invention further comprises a journal data creation unit which generates journal data corresponding to the sales amount based on sales data including the sales quantity and sales amount of the merchandise, with the debit account being accounts receivable, the debit amount being the sales amount, the credit account being sales, and the credit amount being the sales amount, and which generates journal data with the debit account being cost of goods sold, the credit account being products, and the debit amount and credit amount being amounts obtained by multiplying the weighted average unit price by the sales quantity, 2. The sales management device according to claim 1,

3. The method further comprises providing an aggregate data creation unit that creates aggregate data that aggregates the sales amount and the cost of sales corresponding to the monthly sales quantity of the sales item corresponding to the product account code based on the sales data; 3. The sales management device according to claim 2, wherein:

4. The standard cost unit price is a marginal cost and a fixed cost, the receiving unit receives from the manufacturing management device the linkage management cost unit price master, which includes a product account code that is linkage information for linking the manufactured products and the sold products, a marginal cost unit price that is a weighted average unit price of the marginal costs, calculated by multiplying the planned production quantity of each of the manufactured products by the standard unit price of the marginal costs of each of the manufactured products, and dividing the sum of the products calculated by multiplying the planned production quantity of each of the manufactured products by the standard unit price of the fixed costs of each of the manufactured products, by the sum of the products calculated by adding up the planned production quantity of each of the manufactured products; the updating unit updates the standard unit cost of each cost item of the marginal cost and fixed cost of the product sold corresponding to the product account code with a marginal cost unit price, which is a weighted average unit price of the marginal cost, and a fixed cost unit price, which is a weighted average unit price of the fixed cost, included in the linkage management cost unit price master, respectively; 4. The sales management device according to claim 1, wherein:

5. A cost management system in which a manufacturing management device that performs manufacturing management of manufactured products and a sales management device that performs sales management of selling the manufactured products as sales items are communicably connected via a network, The manufacturing management device a data creation unit that creates a linkage management cost unit price master that includes a product account code, which is linkage information for linking the manufactured products and the sold products, and a weighted average unit price corresponding to the manufactured products of the product account code, calculated by multiplying the planned production quantity of each manufactured product by the standard unit price of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the total planned production quantity obtained by adding up the planned production quantities of each manufactured product; a transmission unit that transmits the linked management cost unit price master to the sales management device; Equipped with The sales management device a receiving unit that receives the linkage management cost unit price master transmitted from the manufacturing management device; an updating unit that refers to a product number master in which a manufacturing account code corresponding to the product for sale is set based on the product account code included in the linked management cost unit price master, and updates the standard cost unit price of the product for sale corresponding to the product account code with the weighted average unit price included in the linked management cost unit price master; To have A cost management system characterized by:

6. A sales management method for a sales management device that is communicably connected via a network to a manufacturing management device that performs manufacturing management of manufactured products and that performs sales management of selling the manufactured products as sales items, comprising: a receiving step in which a receiving unit receives from the manufacturing management device a linkage management cost unit price master including a product account code, which is linkage information for linking the manufactured products and the sold products, and a weighted average unit price corresponding to the manufactured products of the product account code, calculated by multiplying the planned production quantities of each manufactured product by the standard unit price of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the sum of the planned production quantities obtained by adding up the planned production quantities of each manufactured product; an updating step in which an updating unit refers to a product number master in which a manufacturing account code corresponding to a product for sale is set based on the product account code included in the linked management cost unit price master, and updates the standard cost unit price of the product for sale corresponding to the product account code with the weighted average unit price included in the linked management cost unit price master; A sales management method comprising:

7. A sales management program that causes a computer of a sales management device that performs sales management of a manufactured product to function, the sales management device being communicably connected via a network to a manufacturing management device that performs manufacturing management of the manufactured product, The computer a receiving unit that receives from the manufacturing management device a linkage management cost unit price master including a product account code, which is linkage information for linking the manufactured products and the sold products, and a weighted average unit price corresponding to the manufactured products of the product account code, calculated by multiplying the planned production quantity of each manufactured product by the standard unit price of each manufactured product corresponding to each planned production quantity, and dividing the sum of the products by the sum of the planned production quantities obtained by adding up the planned production quantities of each manufactured product; an updating unit that refers to a product number master in which a manufacturing account code corresponding to a product for sale is set based on the product account code included in the collaboration management cost unit price master, and updates the standard cost unit price of the product for sale corresponding to the product account code with the weighted average unit price included in the collaboration management cost unit price master; A sales management program that functions as a

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