Indirect cost allocation device, indirect cost allocation method, and indirect cost allocation program

Abstract

To provide an overhead cost distribution device and others, capable of setting a distribution reference of an overhead cost in which imbalance has been corrected and fairness is high compared to a conventional one to achieve actual cost accounting more closer to an actual state.SOLUTION: An overhead cost distribution method according to the present embodiment includes: 1) referring to a man-hour table to calculate a person-specific total work time and a person-specific and contract specification-specific work time, dividing the calculated person-specific and contract specification-specific work time by the calculated person-specific total work time to calculate a man-specific specific gravity ratio for each employee and each contract, and summing up the calculated man-specific specific gravity ratio for each contract to calculate a contract specification-specific specific gravity; 2) referring to a contract specification table, a man-hour table, an employee master and a scheduled unit price master to extract an overhead cost, and referring to contract specification data and purchase data to extract an overhead cost to calculate a total of the extracted overhead costs; and 3) multiplying the calculated total by the calculated contract specification-specific specific gravity, and dividing the value obtained by multiplication by the number of contracts to which the total is to be distributed to calculate a distribution amount of the overhead cost for each contract.SELECTED DRAWING: Figure 4

Description

[Technical Field]

[0001] The present invention relates to an indirect cost allocation device, an indirect cost allocation method, and an indirect cost allocation program. [Background technology]

[0002] Patent Document 1 discloses a labor cost allocation system that allocates labor costs incurred between the start time and end time of a job to an allocation destination associated with the attributes of the job. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2003-58679 Summary of the Invention [Problem to be solved by the invention]

[0004] In the IT industry, when allocating manufacturing overhead costs to each project, it is common to allocate labor costs based on either man-hours or man-hour value ratios. However, if allocation is based on man-hours or man-hour value ratios, the allocation standard for indirect costs will end up being biased if one person ends up working on a project too often. In other words, the number of people deployed to troubleshoot can worsen the project's profit and loss. While allocation based on man-hours may seem correct (and not problematic) at first glance, it can lead to imbalances.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an indirect cost allocation device, an indirect cost allocation method, and an indirect cost allocation program that correct the imbalance in the conventional indirect cost allocation standards and set allocation standards that are fairer than the conventional indirect cost allocation standards, thereby making it possible to achieve actual cost calculations that are closer to reality. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the indirect cost allocation device of the present invention includes an allocation standard value calculation unit that refers to work time data stored for each employee, date, and contract to calculate the monthly work hours for each employee and the monthly work hours for each employee and contract, calculates a ratio of the calculated work hours for each employee and contract to the calculated work hours for each employee and contract, and calculates a summary value for each contract based on the calculated ratio; and contract management data that links each contract to a classification of direct cost or indirect cost. an indirect cost aggregation unit that extracts indirect costs by referring to the work time data and employee unit price data related to indirect costs, and that extracts indirect costs by referring to the contract management data and purchase data linked to the contract, and calculates the total of the extracted indirect costs; and an indirect cost allocation unit that calculates the amount of indirect costs to be allocated by contract by multiplying the total calculated by the indirect cost aggregation unit by the aggregated value calculated by the allocation standard value calculation unit and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated.

[0007] In addition, in the indirect cost allocation device of the present invention, the indirect cost allocation unit may create cost data including the calculated allocation amount of indirect costs by contract, the corresponding contract, and specified item identification information related to the indirect costs.

[0008] In the indirect cost allocation device according to the present invention, the contract may be related to a project in the IT industry.

[0009] The indirect cost allocation method of the present invention includes an allocation base value calculation step in which an allocation base value calculation unit refers to work time data stored for each employee, date, and contract to calculate the monthly work hours for each employee and the monthly work hours for each employee and contract, calculates a ratio of the calculated work hours for each employee and contract to the calculated work hours for each employee and contract, and calculates a total value for each contract based on the calculated ratio; and an indirect cost calculation unit calculates contract management data in which each contract is linked to a classification of direct cost or indirect cost. The method includes an indirect cost aggregation step of extracting indirect costs by referring to working hours data and employee unit price data related to indirect costs, and also by referring to the contract management data and purchase data linked to the contract to extract indirect costs and calculate the total of the extracted indirect costs, and an indirect cost allocation step in which an indirect cost allocation unit multiplies the total calculated by the indirect cost aggregation unit by the aggregated value calculated by the allocation standard value calculation unit and divides the value obtained by the multiplication by the number of contracts to which the total is to be allocated.

[0010] The indirect cost allocation program of the present invention includes an information processing device, which refers to work time data stored for each employee, date, and contract to calculate the monthly work hours for each employee and the monthly work hours for each employee and contract, calculates the ratio of the calculated work hours for each employee and contract to the calculated work hours for each employee and contract, and calculates an aggregate value for each contract based on the calculated ratio; contract management data in which each contract is linked to a classification of direct cost or indirect cost; The indirect cost calculation means extracts indirect costs by referring to the contract management data and employee unit price data related to indirect costs, and also extracts indirect costs by referring to the contract management data and purchase data linked to the contract, and calculates the total of the extracted indirect costs; and the indirect cost allocation means calculates the amount of indirect costs to be allocated by contract by multiplying the total calculated by the indirect cost calculation means by the aggregated value calculated by the allocation standard value calculation means and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated. [Effects of the Invention]

[0011] The present invention has the effect of correcting the imbalance in the conventional indirect cost allocation standards and setting allocation standards that are fairer than the conventional indirect cost allocation standards, thereby making it possible to achieve actual cost calculations that are closer to reality. [Brief explanation of the drawings]

[0012] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a task assistance device according to this embodiment. [Figure 2] FIG. 2 is a diagram showing an example of an overall outline of a business flow and a processing flow. [Figure 3] FIG. 3 shows a specific example of a business flow and a processing flow, and an example of data to be registered. [Figure 4] FIG. 4 shows a specific example of a business flow and a processing flow, an example of data to be registered, and an example of calculations to be executed. [Figure 5]FIG. 5 shows a specific example of a business flow and a processing flow, an example of data to be registered, and an example of calculations to be executed. DETAILED DESCRIPTION OF THE INVENTION

[0013] Hereinafter, an embodiment of an indirect cost allocation device, an indirect cost allocation method, and an indirect cost allocation 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 the embodiment.

[0014] [1. Configuration] An example of the configuration of a business support device 100 according to this embodiment (including the indirect cost allocation device of the present invention) will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the business support device 100.

[0015] The business support device 100 is constructed based on a commercially available desktop personal computer. Note that the business support 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, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0016] The business assistance 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 business assistance device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0017] The communication interface unit 104 communicably connects the business assistance 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 business assistance device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may be stored in the server 200, for example.

[0018] 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.

[0019] 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.

[0020] The memory unit 106 stores a planned unit price master 106a, an item master 106b, an employee master 106c, an allocation criteria master 106d, a department master 106e, a department-specific contract detail allocation procedure master 106f, a purchased product master 106g, a usage purpose master 106h, a contract detail table 106i (corresponding to the contract management data of the present invention), a man-hour table 106j (corresponding to the work time data of the present invention), a purchase table 106k (corresponding to the purchase data of the present invention), and a cost table 106l (corresponding to the cost data of the present invention). The unit price data of the present invention encompasses the planned unit price master 106a and the employee master 106c. The business support device 100 may also have a function for maintaining (newly registering, modifying, or deleting) the various masters stored in the memory unit 106.

[0021] An example of information stored in the planned unit price master 106a is shown in Figure 3. The planned unit price master 106a is used to manage unit prices by position. As shown in Figure 3, the planned unit price master 106a stores planned unit price identification information (e.g., planned unit price CD, etc.) assigned to a unit price, unit price name (e.g., position name such as department manager, etc.), direct cost amount, indirect cost amount, etc.

[0022] An example of information stored in the subject master 106b is shown in Fig. 3. The subject master 106b is used to manage subjects. As shown in Fig. 3, the subject master 106b stores subject identification information such as subject CD and subject name.

[0023] An example of information stored in the employee master 106c is shown in Figure 3. The employee master 106c is used to manage employee information. As shown in Figure 3, the employee master 106c stores employee identification information such as employee CD and employee name, department identification information such as department CD and department name, and planned unit price identification information (for example, planned unit price CD).

[0024] An example of information stored in the allocation criteria master 106d is shown in Figure 3. The allocation criteria master 106d is used to manage allocation criteria. As shown in Figure 3, the allocation criteria master 106d stores allocation criteria identification information such as allocation criteria classification and allocation criteria name.

[0025] 3 shows an example of information stored in the department master 106e. The department master 106e is used to manage department information. As shown in FIG. 3, the department master 106e stores department identification information such as the department ID and department name.

[0026] An example of information stored in the department-specific contract detail allocation procedure master 106f is shown in Figure 3. The department-specific contract detail allocation procedure master 106f is used to manage allocation criteria for each department. As shown in Figure 3, the department-specific contract detail allocation procedure master 106f stores department identification information, allocation criteria identification information, etc.

[0027] An example of information stored in the purchased product master 106g is shown in Figure 3. The purchased product master 106g is used to manage names such as "contract fee," "quasi-commissioned work fee," and "working hours" as purchased products, linking them to usage purposes such as fees and time. As shown in Figure 3, the purchased product master 106g stores purchased product identification information such as purchased product CD and purchased product name, and usage purpose identification information (for example, usage purpose CD), etc.

[0028] An example of information stored in the usage purpose master 106h is shown in Figure 3. The usage purpose master 106h is used to manage account items, etc., that are applied to direct costs and indirect costs, by purpose of use. As shown in Figure 3, the usage purpose master 106h stores usage purpose identification information, direct cost item identification information (e.g., direct cost item CD, etc.), direct cost account item identification information (e.g., "subcontract cost (direct)", "labor cost (direct)", etc.), indirect cost item identification information (e.g., indirect cost item CD, etc.), and indirect cost account item identification information (e.g., "subcontract cost (interim)", "labor cost (interim)", etc.).

[0029] FIG. 3 shows an example of information stored in the contract details table 106i. The contract details table 106i is used to manage information such as contracts. The contract details table 106i also links the direct / indirect cost classification, which distinguishes between direct and indirect costs, with departments (divisions). As shown in FIG. 3, the contract details table 106i stores contract details identification information (e.g., contract details number and contract details name), direct / indirect cost classification (e.g., "1" indicating direct costs and "2" indicating indirect costs), category identification information (e.g., category names such as "direct" and "indirect"), and department identification information (e.g., department ID and department name). The business support device 100 may have registration functions (contract details registration function and indirect project registration function) for updating (newly registering, modifying, or deleting) the contract details table 106i.

[0030] 3, 4, and 5 show an example of information stored in the man-hour table 106j. The man-hour table 106j is used to manage employee working hours and the like. As shown in FIGS. 3, 4, and 5, the man-hour table 106j stores employee identification information, dates, contract specification identification information, working hours, and the like. Purchased product CD "H003" in the purchased product master 106g is set in the "Working Hours" field of the man-hour table 106j. The business support device 100 may be provided with a man-hour input function for updating (newly registering, modifying, or deleting) the man-hour table 106j.

[0031] 4 and 5 show an example of information stored in the purchase table 106k. The purchase table 106k is used to manage purchase information. As shown in FIGS. 4 and 5, the purchase table 106k stores the date, slip identification information (e.g., slip number, etc.), supplier identification information (e.g., supplier CD and supplier name, etc.), purchased product identification information (e.g., purchased product CD and purchased product name, etc.), tax-excluded price, contract specification identification information, etc. The business support device 100 may be provided with a purchase input function for updating (newly registering, modifying, or deleting) the purchase table 106k.

[0032] An example of information stored in the cost table 106l is shown in Figure 5. The cost table 106l is used to manage direct costs and indirect costs for each contract. As shown in Figure 5, the cost table 106l stores the date, contract detail identification information, item identification information (e.g., item CD, item name, etc.), amount, etc.

[0033] 1, the control unit 102 is a CPU or the like that performs overall control of the business support 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 business support operations based on these stored programs.

[0034] In terms of functional concept, the control unit 102 comprises a per-person weight calculation processing unit 102a (included in the allocation base value calculation unit of the present invention), a contract detail weight aggregation processing unit 102b (included in the allocation base value calculation unit of the present invention), a direct indirect cost calculation processing unit 102c (including part of the indirect cost aggregation unit of the present invention), an indirect cost allocation processing unit 102d (including part of the indirect cost aggregation unit of the present invention and the indirect cost allocation unit of the present invention), and the like.

[0035] As shown in "(5) Cost Calculation (Per-Person Weight Calculation)" in Figure 4, the per-person weight calculation processing unit 102a aggregates the work hours incurred by each contract detail for each employee each month based on the man-hour table 106j, allocates the weights for each contract detail for each employee so that the total is 1.0 regardless of the total work hours of each employee, and calculates the per-person weight ratio (corresponding to the "ratio value" of the present invention) defined by the formula "per-person work time for each contract detail (corresponding to the "per-person work time per month for each employee per contract" of the present invention) ÷ per-person total work time (corresponding to the "per-person work time per month for each employee per contract" of the present invention). In other words, the per-person weight calculation processing unit 102a refers to the man-hour table 106j to calculate the per-person total work time and the per-person work time for each contract detail, and then calculates the per-person weight ratio for each employee per contract detail based on the calculated per-person total work time and the per-person work time for each contract detail.

[0036] As shown in "(6) Cost calculation (weighting by contract detail)" in Figure 4, the contract detail weighting processing unit 102b adds up the weighting ratios allocated by employee and contract detail for each contract detail (i.e., calculates the sum of the weighting ratios for each employee for each contract detail), and determines the allocation standard for each contract detail (weighting by contract detail (equivalent to the "aggregated value" of this invention)).

[0037] As shown in "(7) Cost Calculation (Direct-indirect Cost Aggregation)" in Figure 5, the direct indirect cost calculation processing unit 102c 1) refers to the employee master 106c to identify the scheduled unit price identification information linked to each employee identification information in the man-hour table 106j, 2) refers to the contract details table 106i to identify the direct-indirect category (or category name) linked to each contract details identification information in the man-hour table 106j, 3) refers to the scheduled unit price master 106a to obtain the unit price linked to the identified scheduled unit price identification information and corresponding to the identified direct-indirect category (or category name), and 4) multiply the obtained unit price (unit price of direct cost and indirect cost) by each work time in the man-hour table 106j to calculate the direct cost and indirect cost.

[0038] In addition, as shown in "(8) Cost Calculation (Direct-indirect Cost Aggregation)" in Figure 5, the direct indirect cost calculation processing unit 102c 1) refers to the contract details table 106i to identify the direct-indirect cost category (or category name) linked to each contract detail identification information in the purchase table 106k, and 2) allocates each tax-excluded amount in the purchase table 106k to direct costs and indirect costs according to the identified direct-indirect cost category (or category name).

[0039] 5, the indirect cost allocation processing unit 102d 1) calculates the total indirect costs obtained by the direct indirect cost calculation processing unit 102c, 2) multiplies the calculated total indirect costs by the contract detail weight calculated by the contract detail weight aggregation processing unit 102b, and divides the multiplied amount by the number of contracts to which the indirect costs are to be allocated, thereby calculating the indirect cost allocation amount for each contract detail, and 3) stores the calculated indirect cost allocation amount for each contract detail together with the information to be stored together (date, contract detail identification information, and item identification information) in the cost table 106l. The cost table 106l also stores direct costs aggregated by contract detail originating from the man-hour table 106j.

[0040] [2. Processing] [2-1. Processing Overview] Figure 2 is a diagram showing an example of an overall overview of the business flow and processing flow. Generally, after a project is registered, costs are registered (man-hour input, purchase input, etc.), and indirect costs are tallied and allocated in the cost accounting process to calculate the cost. However, in this embodiment, weighted calculation by personnel and weighted aggregation by contract details are performed in the cost accounting process, and then indirect costs are tallied and allocated to calculate the cost. Note that for indirect costs, contract details 1001 are the source of funds for the indirect project, and are allocated to each contract detail.

[0041] [2-2. Specific examples of processing] 4 and 5 are diagrams showing specific examples of business flow and processing flow, examples of registered data, and examples of calculations to be executed. Specific examples of processing performed by the business support device 100 configured as described above will be explained, focusing on the processing from "(5) Cost calculation (personal weight calculation)" onwards in FIG. 4.

[0042] [(5) Cost accounting (per capita calculation) (Figure 4)] First, the individual weight calculation processing unit 102a acquires the working hours for each contract to which indirect costs are allocated for employee CD "S001" (Yamada Taro) in the man-hour table 106j. In this example, 50 hours are acquired for contract detail number "0001," 50 hours for contract detail number "0002," and 60 hours for contract detail number "0003."

[0043] Next, the individual weight calculation processing unit 102a sums up the acquired working hours associated with the employee CD "S001." In this example, the total is calculated to be 160 hours for the employee CD "S001."

[0044] Next, the personal weighting calculation processing unit 102a calculates the personal weighting ratio for employee CD "S001" by contract detail. In this explanation, the personal weighting ratio for contract detail number "0001" is calculated as "0.3125" by dividing 50 hours by 160 hours. Similarly, the personal weighting ratio for contract detail number "0002" is calculated as "0.3125" by dividing 50 hours by 160 hours. The personal weighting ratio for contract detail number "0003" is calculated as "0.375" by dividing 60 hours by 160 hours. The total personal weighting ratio for employee CD "S001" is "1.0".

[0045] The above process is also performed for employee CD "S002" (Sato Jiro) and employee CD "S0003" (Akiyama Saburo) in the man-hours table 106j.

[0046] [(6) Cost calculation (weighted aggregation by contract details) (Figure 4)] The contract detail weighting aggregation processing unit 102b calculates the contract detail weighting by adding up the individual weighting ratios calculated by the individual weighting calculation processing unit 102a by contract detail number. In this explanation, a contract detail weighting of 1.6125 is calculated for contract detail number "0001" (contract detail name "PJ-01"), a contract detail weighting of 0.8125 is calculated for contract detail number "0002" (contract detail name "PJ-02"), and a contract detail weighting of 0.575 is calculated for contract detail number "0003" (contract detail name "PJ-03").

[0047] [(7) Cost accounting (direct and indirect cost aggregation) (Figure 5)] The direct indirect cost calculation processing unit 102c 1) refers to the employee master 106c to identify the planned unit price CD "1" linked to the employee CD "S001" (Yamada Taro) of the first record in the man-hour table 106j, 2) refers to the contract details table 106i to identify the direct-indirect category "1" (category name "direct") linked to the contract detail number "0001" of the first record, 3) refers to the planned unit price master 106a to obtain the unit price linked to the identified planned unit price CD "1" and corresponding to the identified direct-indirect category "1" (direct cost amount "20,000"), and 4) multiplies the obtained direct cost amount "20,000" by the work time "50" of the first record to calculate the direct cost "1,000,000".

[0048] The direct indirect cost calculation processing unit 102c performs the same calculation to calculate the direct cost or indirect cost for the second record and subsequent records in the man-hour table 106j. In this explanation, the direct cost is calculated for all records from the second record onwards, and the indirect cost is not calculated.

[0049] [(8) Cost accounting (direct and indirect cost aggregation) (Figure 5)] The direct indirect cost calculation processing unit 102c 1) refers to the contract details table 106i to identify the direct-indirect cost category "2" (category name "indirect") linked to the contract details CD "0004" of the first record in the purchase table 106k, and 2) allocates the tax-excluded amount of the first record, "1,000,000," to indirect costs in accordance with the identified direct-indirect cost category "2" (recognizes it as indirect costs).

[0050] The direct indirect cost calculation processing unit 102c performs the same calculation for the second and subsequent records in the purchase table 106k to allocate them to direct costs or indirect costs. In this explanation, the second record is also allocated to indirect costs, but the third record is allocated to direct costs.

[0051] [(9) Cost accounting (indirect cost allocation calculation) (Fig. 5)] The indirect cost allocation processing unit 102d 1) calculates the sum of the indirect costs "1,000,000" and "2,000,000" that originate from the purchase table 106k and are obtained by the direct indirect cost calculation processing unit 102c, 2) calculates the indirect cost allocation amount "1,612,500" for the contract detail CD "0001" to which the indirect costs are to be allocated using the formula "calculated total indirect costs "3,000,000" x contract detail specific weighting "1.6125" ÷ number of allocation targets "3", and 3) stores the calculated indirect cost allocation amount "1,612,500" in the cost table 106l together with the necessary information. Regarding the necessary information, the indirect cost allocation processing unit 102d refers to the purchased product master 106g based on the purchased product CD linked to the contract details CD recognized as an indirect project in the purchase table 106k, identifies the associated intended use CD, and further refers to the intended use master 106h based on the identified intended use CD to obtain the associated indirect cost item CD and account item name.

[0052] The indirect cost allocation processing unit 102d similarly calculates the indirect cost allocation amounts for the remaining two contract details CD "0002" and "0003" to which indirect costs are to be allocated, and stores information such as the indirect cost allocation amounts in the cost table 106l.

[0053] [3. 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.

[0054] 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.

[0055] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0056] 4. 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.

[0057] 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.

[0058] 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.

[0059] Furthermore, with regard to the task support device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0060] For example, all or any part of the processing functions of the business support 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 business support device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). The computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

[0061] This computer program may be stored in an application program server connected to the business support device 100 via any network, and all or part of it may be downloaded as needed.

[0062] 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.

[0063] 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.

[0064] 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.

[0065] The business support 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 business support device 100 may be realized by installing software (including programs, data, etc.) that causes the device to perform the processes described in this embodiment.

[0066] 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]

[0067] The present invention is useful in various industries such as the IT industry. [Explanation of symbols]

[0068] 100 Business support equipment 102 Control section 102a Person specific gravity calculation processing unit 102b Contract Detail Weighting Aggregation Processing Unit 102c Direct Indirect Cost Calculation Processing Section 102d Indirect Cost Allocation Processing Unit 104 Communication interface unit 106 Storage section 106a Planned Unit Price Master 106b Subject Master 106c Employee Master 106d Allocation Standard Master 106e Department Master 106f Department-specific contract detail allocation procedure master 106g Purchased Product Master 106h Purpose of Use Master 106i Contract Details Table 106j Man-hours table 106k Purchase Table 106l Cost Table 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. an allocation standard value calculation unit that calculates monthly employee-specific working hours and monthly employee-specific working hours by contract by referring to working time data stored for each employee, date, and contract, calculates a ratio of the calculated employee-specific working hours to the calculated employee-specific working hours by contract for each employee and contract, and calculates an aggregate value for each contract based on the calculated ratio; an indirect cost calculation unit that refers to contract management data in which each contract is linked to a classification of direct cost or indirect cost, the work time data, and employee unit price data related to indirect costs to extract indirect costs, and also refers to the contract management data and purchase data linked to the contracts to extract indirect costs and calculates the total of the extracted indirect costs; an indirect cost allocation unit that calculates the amount of indirect cost to be allocated for each contract by multiplying the total calculated by the indirect cost aggregation unit by the aggregated value calculated by the allocation base value calculation unit and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated; An indirect cost allocation device comprising:

2. the indirect cost allocation unit creates cost data including the calculated allocation amount of the indirect cost for each contract, the corresponding contract, and predetermined item identification information related to the indirect cost; 2. The indirect cost allocation device according to claim 1, wherein:

3. The contract concerns a project in the IT industry; 3. The indirect cost allocation device according to claim 2, wherein:

4. an allocation base value calculation step in which the allocation base value calculation unit calculates the monthly working hours per employee and the monthly working hours per employee and contract by referring to the working time data stored for each employee, date, and contract, calculates the ratio of the calculated working hours per employee and contract to the calculated working hours per employee, and calculates an aggregate value per contract based on the calculated ratio; an indirect cost calculation step in which an indirect cost calculation unit extracts indirect costs by referring to contract management data in which each contract is linked to a classification of direct cost or indirect cost, the work time data, and employee unit price data related to indirect costs, and also extracts indirect costs by referring to the contract management data and purchase data linked to the contract, and calculates the total of the extracted indirect costs; an indirect cost allocation step in which an indirect cost allocation unit multiplies the total calculated by the indirect cost aggregation unit by the aggregated value calculated by the allocation base value calculation unit, and divides the value obtained by the multiplication by the number of contracts to which the total is to be allocated, thereby calculating an allocation amount of the indirect cost for each contract; 1. A method for allocating indirect costs, comprising:

5. An information processing device an allocation standard value calculation means for calculating monthly employee-specific working hours and monthly employee-specific working hours by contract by referring to working time data stored for each employee, date, and contract, calculating a ratio of the calculated employee-specific working hours to the calculated employee-specific working hours by contract for each employee and contract, and calculating an aggregate value for each contract based on the calculated ratio; an indirect cost aggregation means for extracting indirect costs by referring to contract management data in which each contract is linked to a classification of direct costs or indirect costs, the work time data, and employee unit price data related to indirect costs, and for extracting indirect costs by referring to the contract management data and purchase data linked to the contracts, and for calculating the total of the extracted indirect costs; an indirect cost allocation means for calculating the amount of indirect cost to be allocated for each contract by multiplying the total calculated by the indirect cost aggregation means by the aggregated value calculated by the allocation standard value calculation means and dividing the value obtained by the multiplication by the number of contracts to which the total is to be allocated; An overhead allocation program to act as a.

Images