Cost management device, cost management method, and cost management program

Abstract

To easily calculate cost amounts of a product and a byproduct by eliminating labor and time for manually calculating proportional division reference values, when calculating cost amounts of the product and the byproduct in manufacturing the product from a raw material.SOLUTION: A cost management device comprises manufacturing performance input means configured to: input payment-detail data including an article number of a raw material, an asset quantity, a cost unit price, and a cost amount, and reception-detail data including an article number of a product or a byproduct, an asset quantity, a proportional division reference value, and a cost amount; simultaneously referring to a master with respect to the reception-detail data, when the article number is that of the by-product, set the proportional division reference value thereof set to [0] and the cost amount thereof to [0], meanwhile, when the article number is that of an article other than the by-product, set the proportional division reference amount in accordance with the preset proportional division reference value; and, when performing cost processing calculation, change the cost amount of the byproduct to an amount calculated by multiplying the asset quantity of the by-product by a standard cost unit price of the master.SELECTED DRAWING: Figure 8

Description

[Technical Field]

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

[0002] For example, when manufacturing a product from raw materials, by-products are generated. Conventionally, the cost amount was calculated by inputting the ratio at which the raw material costs were allocated to each product and by-product through complex manual calculations. Patent Document 1, for example, is a known conventional cost calculation device. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Patent Publication No. 2021-168173 Summary of the Invention [Problem to be solved by the invention]

[0004] However, Patent Document 1 does not state anything about how to easily calculate the cost amount of each product and by-product without having to manually calculate the allocation base value when calculating the cost amount of the product and by-product.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a cost management device, a cost management method, and a cost management program that can easily calculate the cost of products and by-products when manufacturing products from raw materials, without the need to manually calculate the allocation reference value. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management device that includes a control unit and calculates the costs of products and by-products when manufacturing products from raw materials, and the control unit is configured to be able to access a memory area that stores master data that correlates and registers product numbers, by-product flags that indicate whether the product is a by-product or not, and standard unit costs. When inputting production results, delivery detail data that includes the product number, asset quantity, unit cost, and cost amount of raw materials, and receipt detail data that includes the product or by-product product number, asset quantity, allocation base value, and cost amount are input and registered in the memory area, and at that time, the receipt detail data is The system is characterized by comprising a manufacturing performance input means which refers to the master, and if the product number is a by-product, sets the allocation reference value to "0" and sets the cost amount to "0", and for the cost amounts of product numbers other than by-products, sets an amount according to the set allocation reference value, and at the time of cost processing calculation, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price of the master, and changes the cost amount of product numbers other than the by-product to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation reference value from the amount according to the set allocation reference value.

[0007] Furthermore, according to one aspect of the present invention, when the cost amount of the delivery detail data fluctuates, the manufacturing performance input means may adjust the cost amount of the product number other than the by-product while maintaining the cost amount of the by-product in the receipt detail data.

[0008] According to another aspect of the present invention, the set allocation reference value may be changeable by an operator.

[0009] According to another aspect of the present invention, the product number may include dressed meat.

[0010] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management method executed by an information processing device having a control unit, wherein the control unit is configured to be able to access a storage area storing a master in which a product number, a by-product flag indicating whether it is a by-product or not, and a standard unit cost price are associated and registered, and when a production performance is input, executed by the control unit, delivery detail data including the product number, asset quantity, unit cost price, and cost amount of a raw material, and receipt detail data including the product or by-product product number, asset quantity, allocation base value, and cost amount are input and registered in the storage area, and at that time, the receipt detail data is The method is characterized by including a manufacturing performance input process that refers to the master, and if the product number is a by-product, sets the allocation base value to "0" and sets the cost amount to "0", and for the cost amounts of product numbers other than by-products, sets an amount according to the set allocation base value, and at the time of cost processing calculation, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price of the product number master, and changes the cost amount of product numbers other than the by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the specified allocation base value from the amount according to the set allocation base value.

[0011] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost management program to be executed by an information processing device having a control unit, the control unit being configured to be able to access a storage area storing a master in which a product number, a by-product flag indicating whether it is a by-product or not, and a standard unit cost price are associated and registered, and the control unit inputs and registers in the storage area delivery detail data including the product number, asset quantity, unit cost price, and cost amount of raw materials, and receipt detail data including the product or by-product product number, asset quantity, allocation base value, and cost amount, and the control unit inputs and registers the delivery detail data in the storage area, and at this time, the control unit inputs and stores the master in the storage area for the receipt detail data. and when the product number is a by-product, the allocation base value is set to "0" and the cost amount is set to "0", and for the cost amounts of product numbers other than by-products, an amount is set according to the set allocation base value, and at the time of cost processing calculation, the cost amount of the by-product is changed to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price of the master, and for the cost amounts of product numbers other than the by-products, an amount is changed by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value. [Effects of the Invention]

[0012] According to the present invention, when calculating the cost price of products and by-products when manufacturing products from raw materials, it is possible to easily calculate the cost price of each product and by-product without the need to manually calculate the allocation base value. [Brief explanation of the drawings]

[0013] [Figure 1] FIG. 1 is a diagram for explaining by-product cost management (cost accounting standard 28). [Figure 2] FIG. 2 is a diagram for explaining calculation of the price of a by-product. [Figure 3] FIG. 3 is a diagram for explaining an outline of the cost calculation process. [Figure 4] FIG. 4 is a diagram for explaining a conventional mechanism. [Figure 5] FIG. 5 is a diagram for explaining a conventional mechanism. [Figure 6] FIG. 6 is a diagram for explaining a conventional mechanism. [Figure 7] FIG. 7 is a diagram for explaining a conventional mechanism. [Figure 8] FIG. 8 is a block diagram showing an example of the configuration of the cost management device according to this embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the processing of the control unit of the cost management device according to this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0014] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0015] [1. Overview] An overview of the present invention will be described with reference to Figs. 1 to 7. Fig. 1 is a diagram for explaining by-product cost management (cost accounting standard 28). Fig. 2 is a diagram for explaining calculation of by-product prices. Fig. 3 is a diagram for explaining an overview of cost accounting processing.

[0016] The outline of the present invention will be explained in the following order: (Problem), (Points to be focused on in solving the problem), (Effects of the present invention), (Conventional mechanism), (Outline of the processing of the present invention). In the following explanation, all monetary amounts will be expressed in yen, and the unit of currency will be omitted.

[0017] (assignment) For example, in the meat industry, by-products are generated in each manufacturing process. These by-products are basically managed at 0 yen in inventory valuation. For products that use by-products as raw materials, the amount charged to the product cost decreases by the amount of by-product used, so there was an issue of product cost fluctuating depending on the amount of by-product used (see Figure 1).

[0018] Due to rising raw material costs, there is a need for more accurate cost management by considering the impact of cost fluctuations due to external factors, such as by-products being subject to a certain inventory valuation and using that inventory valuation to manage inventory.

[0019] (Points of view for solving problems) Previously, when inputting production results, it was possible to allocate raw material costs according to the ratio entered by entering a base value for cost allocation for incoming information. However, in order to allocate the desired amount as the cost of by-products, it was necessary to manually calculate and enter the base value for allocation, including the valuation of the incoming products. Also, if the inventory valuation unit price of outgoing raw materials fluctuated, the calculated base value for allocation might not result in the expected cost amount, making it necessary to check monthly whether the cost of by-products was the intended amount.

[0020] If the cost price of by-products fluctuates depending on the production results and does not become the intended valuation unit price, as stated in the issues, the purpose is to carry out cost management to prevent the valuation unit price from being set at 0 yen when raw materials are input, but this will not be able to meet the requirement that "since it is ultimately a by-product, we want to manage it by setting a fixed valuation unit price."

[0021] Therefore, we thought that if we could define the cost of the by-product itself as the standard cost and evaluate the appropriate cost amount of the by-product based on that standard cost, we would be able to manage by-product inventory and product costs more precisely (see Figure 2).

[0022] (Solution and effect of the present invention) In the present invention, a standard cost is set in advance in the master for each by-product, and the cost amount calculated from the standard cost is subtracted from the product cost, and the result can be charged as the cost of the by-product, thereby refining the cost of the by-product.

[0023] According to the present invention, there is no need to manually calculate the conventional apportionment reference value, and even if the cost of raw materials fluctuates, the cost of by-products can be managed without fluctuating.

[0024] The present invention is not limited to the meat industry, but can be applied when some by-product is generated in the manufacturing process, such as the steel industry (e.g., scrap generated during general iron product processing), the chemical industry (e.g., glycerin generated during soap manufacturing), etc.

[0025] (Conventional system) An overview of the conventional mechanism will be explained with reference to Figs. 4 to 7. Fig. 4 is a diagram showing a display example of the main screen of the manufacturing performance input screen. Fig. 5 is a diagram showing a display example of the receipt detail input screen of the manufacturing performance input screen. An illustration of a display example of the delivery detail input screen of the manufacturing performance input screen is omitted. In Figs. 4 and 5, white cells are inputtable items, and hatched cells are automatic display items (items that cannot be input).

[0026] As shown in Figure 4, the main screen for inputting production results has a header area where the production result number, processing date, and processing destination are entered, an acceptance information area where acceptance details are displayed, a delivery information area where delivery details are displayed, and a registration button (not shown).

[0027] The receiving information area has fields for row number, product code, product name, asset quantity, allocation base value, and cost amount. When a row in the receiving information area is selected (e.g., clicked), a receiving detail input screen is displayed, and data is set in the receiving information area by setting data on the receiving detail input screen. In addition, the disbursement information area has fields for row number, product code, product name, asset quantity, cost unit price, and cost amount. When a row in the disbursement information area is selected (e.g., clicked), a disbursement detail input screen (not shown) is displayed, and data is set in the disbursement information area by setting data on the disbursement detail input screen. When a register button (not shown) is pressed, disbursement detail data and receiving detail data according to the input contents on the screen are saved in the memory unit 106.

[0028] In the example shown in FIG. 4, the manufacturing record number "SZ00001", the processing date "2023 / 06 / 01", and the processing destination "KK001 (XXX Co., Ltd.)" are specified.

[0029] As shown in Figure 5, the receipt details input screen for inputting manufacturing results has a header area for specifying the manufacturing result number, processing date, and processing destination, as well as fields for product number code, product number name, asset quantity, allocation base value, and cost amount, and a setting button (not shown). The manufacturing result number, processing date, and processing destination are displayed as data from the main screen. Specify the product number code and enter the "asset quantity" and "allocation base value." The "allocation base value" is initially set to the asset quantity value when the asset quantity is entered, and can be changed manually. The "cost amount" is automatically calculated from the allocation base value. When the setting button (not shown) is pressed, the product number code, product number name, asset quantity, allocation base value, and cost amount on the screen are set in the receipt information area of ​​the main screen.

[0030] In the example shown in Figure 5, the product code "S001 (lean steak)", asset quantity "210.00g", and allocation base value "40.76" are entered, and the cost amount "291,433" is automatically calculated and displayed.

[0031] Figure 6 shows examples of registered delivery detail data and receipt detail data. Figure 6(A) shows an example of delivery detail data. As shown in Figure 6(A), delivery detail data has the following fields: production record number, row number, product code, product name, asset quantity, allocation base value, unit cost, and cost amount. In the example shown in the figure, the production record number is "SZ00001", row number is "1", product code is "G001", product name is "chuck eye roll (shoulder loin)", asset quantity is "550.00" kg, unit cost is "1300.00", and cost amount is "715,000".

[0032] FIG. 6(B) shows an example of receipt detail data. As shown in FIG. 6(B), receipt detail data has the following fields: production record number, row number, product code, product name, asset quantity, allocation base value, cost unit price, and cost amount. In the example shown in the figure, the first row has production record number "SZ00001", row number "1", product code "S001", product name "lean steak", asset quantity "210.00 kg", allocation base value "40.76", and cost amount "291,434", while the second row has production record number "SZ00001", row number "2", product code "S002", product name "Ya The third line has the production number "SZ00001", line number "3", product code "F001", product name "Beef offcuts (loin)", asset quantity "10.00" kg, allocation base value "1.00", and cost amount "7,150".

[0033] It is necessary to manually input the allocation base value for apportioning the cost amount of the issuing details to each receiving detail. This makes it possible to control the cost amount of by-products. Basically, when the asset quantity is entered, the same value is set as the allocation base value so that it can be calculated by weight apportionment. It is possible to change this by manually inputting it.

[0034] In the above example, the allocation base value is set to 1% to set the cost amount of the by-product at "7,150." The allocation base value for the cost amount on the product side must be set to the value obtained by subtracting that 1% and allocating 99 by the asset quantity. The allocation base value can be calculated using the following formula.

[0035] Allocation ratio excluding by-products x asset quantity / total asset quantity = allocation base value 99.00×210.00 / (210.00+300.00)=40.76 99.00×300.00 / (210.00+300.00)=58.24

[0036] However, even if the allocation base value is controlled as described above, recalculation may be necessary if the cost of the main raw material being delivered changes.

[0037] Figure 7 explains an example of a case where the cost unit price changes during the cost accounting process (see Figure 3). Here, we explain an example where the cost unit price of the main ingredient (chuck eye roll (chuck loin)) changes from 1,300 yen to 1,350 yen. Figure 7(A) shows an example of delivery detail data after the change, and Figure 7(B) shows an example of receipt detail data after the change.

[0038] When the cost of the issuing details changes, the cost amount of the receiving details is automatically recalculated using the allocation base value. Therefore, the cost amount itself will not become invalid, but the cost amount of the by-product will change from the cost amount calculated at the time of initial input (in the example shown in the figure, it changes from "7,150 yen" to "7,425 yen").

[0039] (Overview of the process of the present invention) In the present invention, by performing the following processing, it is possible to eliminate the need to manually calculate the allocation reference value, and to manage the cost of by-products without changing the cost even if the cost of raw materials changes.

[0040] (S1) The standard cost unit price of the by-product is registered in the product number master. (S2) When inputting production results, the allocation standard value for by-products is registered as "0" (if multiple products are manufactured, the allocation standard value is determined for the products only and allocation is performed). (S3) During cost calculation processing, calculate the cost amount of by-products in the actual production units using the following formula: Weight of by-products produced x Standard cost unit price determined in the product number master (S4) For each production result unit, the cost amount of the by-product is apportioned according to the apportionment standard value and subtracted from the product cost. (S5) The cost amount of the by-product is charged as the inventory amount of the by-product in the production result unit.

[0041] In the following embodiment of the cost management device, the cost calculation of meat will be explained as an example, but the present invention is not limited to this and can be applied to industries where by-products are generated during the manufacturing process (e.g., food, steel, chemicals, etc.).

[0042] [2. Configuration] An example of the configuration of the cost management device 100 according to this embodiment will be described with reference to Fig. 8. Fig. 8 is a block diagram showing an example of the configuration of the cost management device 100 according to this embodiment.

[0043] The cost management device 100 is, for example, a commercially available desktop personal computer. Note that the cost management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0044] The cost management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the cost management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

[0045] The communication interface unit 104 communicatively connects the cost management 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 a communication line. Here, the network 300 has a function of connecting the cost management 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).

[0046] 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 touch panel), 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 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112. Furthermore, "output" refers to outputting by the output device 114, and includes, for example, display output to the monitor 114, print output by the printer 114, and sending data to the outside.

[0047] Various databases, tables, files, etc. are stored in the storage unit 106. 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 106. The storage unit 106 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.

[0048] Furthermore, the storage unit 106 stores an item number master 106a, delivery detail data, receipt detail data, etc. Fig. 2 is a diagram showing an example of the configuration of the item number master 106a.

[0049] The product number master 106a can be composed of a table that associates and registers product number codes, product number names, by-product flags that specify whether or not the product is a by-product (for example, "0": normal (not a by-product), "1": by-product), and standard cost unit prices. In the example shown in the figure, the first line has the product code "G001," the product name "Chuck Eye Roll (Shoulder Loin)," the by-product flag "0: Regular," and the standard unit cost price "0.00," the third line has the product code "S001," the product name "Lean Steak," the by-product flag "0: Regular," and the standard unit cost price "0.00," the fourth line has the product code "S002," the product name "Tender Steak," the by-product flag "0: Regular," and the standard unit cost price "0.00," and the seventh line has the product code "F001," the product name "Beef Offcuts (Loin)," the by-product flag "1: By-product," and the standard unit cost price "715.00." This example will be used in the specific example described below.

[0050] The disbursement detail data may include a manufacturing record number, a line number, a product number (product number code and / or product number name), an asset quantity, a cost unit price, and a cost amount.

[0051] The receipt detail data may include a manufacturing record number, a line number, a part number (part number code and / or part number name), an asset quantity, an allocation base value, and a cost amount.

[0052] The control unit 102 is a CPU or the like that performs overall control of the cost management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0053] The control unit 102 is configured to be able to access the product number master 106a, dispensing detail data, receiving detail data, etc. stored in the storage unit 106. The product number master 106a, dispensing detail data, receiving detail data, etc. may be stored in another location (for example, the server 200) as long as the control unit 102 is able to access them.

[0054] The control unit 102 conceptually includes a manufacturing performance input unit 102a, a master maintenance unit 102b, and a screen display control unit 102c.

[0055] The manufacturing performance input unit 102a inputs, for example, delivery detail data including the manufacturing performance number, product number, asset quantity, unit cost price, and cost amount, and receipt detail data including the manufacturing performance number, product number, asset quantity, allocation base value, and cost amount, in response to an operation by an operator on a manufacturing performance input screen displayed on the monitor 114, and registers the input data in the storage unit 106.

[0056] Specifically, when inputting production results, the production performance input unit 102a inputs and registers in the memory unit 106 detailed delivery data including the product number, asset quantity, unit cost price, and cost amount of the raw materials, and detailed receipt data including the product or by-product product number, asset quantity, allocation base value, and cost amount, and at that time, for the detailed receipt data, it refers to the product number master 106a, and if the product number is a by-product, it automatically sets the allocation base value to "0" and sets the cost amount to "0", and for the cost amount of product numbers other than by-products, it sets an amount according to the set allocation base value, and at the time of cost processing calculation, it changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost price in the product number master 106a, and for the cost amount of product numbers other than by-products, it changes to an amount obtained by subtracting the amount calculated by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value.

[0057] When the cost price of raw materials in the delivery specification data changes, the production performance input unit 102a may adjust the cost price of product numbers other than by-products while maintaining the cost price of by-products in the receipt specification data. The allocation reference value for product numbers other than by-products may be changeable by the operator.

[0058] The master maintenance unit 102b performs settings such as inputting, adding, changing, and updating data in the product number master 106a in response to, for example, an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114.

[0059] The screen display control unit 102c controls the display of various screens (for example, a manufacturing performance input screen, a master maintenance screen, etc.) displayed on the monitor 114 and the input therefor.

[0060] [3. Specific Examples] Specific examples of processing by the control unit 102 (manufacturing performance input unit 102a) of the cost management device 100 in this embodiment will be described with reference to Figures 8 to 16. Figures 10 to 16 are diagrams for explaining specific examples of processing by the control unit 102 (manufacturing performance input unit 102a) of the cost management device 100 in this embodiment.

[0061] First, the processing performed by the manufacturing performance input unit 102a when inputting manufacturing performance data will be described. Fig. 10 is a diagram showing a display example of the main screen 400 of the manufacturing performance input screen. Fig. 11 is a diagram showing a display example of the receipt detail input screen 500 of the manufacturing performance input screen. A display example of the delivery detail input screen of the manufacturing performance input screen is not shown. In Figs. 10 and 11, white cells are inputtable items, and hatched cells are automatically displayed items (items that cannot be input).

[0062] As shown in FIG. 10, the main screen 400 of the manufacturing performance input screen has a header area for inputting the manufacturing performance number, processing date, and processing destination, an acceptance information area for displaying acceptance details, a delivery information area for displaying delivery details, and a registration button (not shown).

[0063] The receiving information area has fields for row number, product code, product name, asset quantity, allocation base value, and cost amount. When a row in the receiving information area is selected (e.g., clicked), a receiving details input screen is displayed, and data is set in the receiving information area by setting data on the receiving details input screen. In addition, the disbursement information area has fields for row number, product code, product name, asset quantity, and cost amount. When a row in the disbursement information area is selected (e.g., clicked), a disbursement details input screen (not shown) is displayed, and data is set in the disbursement information area by setting data on the disbursement details input screen. When a register button (not shown) is pressed, disbursement details data and receiving details data according to the input contents on the screen are saved in the memory unit 106.

[0064] In the example shown in FIG. 10, the manufacturing record number "SZ00001", the processing date "2023 / 06 / 01", and the processing destination "KK001 (Ox Corporation)" are specified.

[0065] As shown in FIG. 11, the receipt details input screen 500 of the production results input screen has a header area for specifying the production results number, processing date, and processing destination, as well as fields for product number code, product number name, asset quantity, allocation base value, and cost amount, and a setting button (not shown). The production results number, processing date, and processing destination are displayed as data from the main screen 400. Specify the product number code and enter the "asset quantity." If the by-product flag in the product number master 106a for the specified product number code is "1: by-product," the "allocation base value" is automatically set to "0" as the initial value and cannot be changed. If the by-product flag is "0: normal," the asset quantity value is initially set when the asset quantity is entered and can be changed manually.

[0066] The "cost amount" is automatically calculated from the allocation base value (if the allocation base value is "0", the cost amount will be "0"). When you press the setting button (not shown), the product code, product name, asset quantity, allocation base value, and cost amount on the screen will be set in the receiving information area on the main screen.

[0067] In the example shown in Figure 11, the product code "F001 (beef offal (loin))" and asset quantity "10.00" g are entered, and the allocation base value "0" and cost amount "0 yen" are automatically set (displayed).

[0068] Figure 12 shows examples of registered delivery detail data and receipt detail data. Figure 12(A) shows an example of delivery detail data. As shown in Figure 12(A), delivery detail data has the following fields: production record number, row number, product code, product name, asset quantity, cost unit price, and cost amount. In the example shown in the same figure, the production record number is "SZ00001", row number is "1", product code is "G001", product name is "chuck eye roll (shoulder loin)", asset quantity is "550.00 kg", cost unit price is "1300.00", and cost amount is "715,000".

[0069] Figure 12(B) shows an example of receipt detail data. As shown in Figure 12(B), the receipt detail data has the following fields: production record number, line number, product code, product name, asset quantity, allocation base value, and cost amount. In the example shown in the figure, the first line has the production record number "SZ00001," line number "1," product code "S001," product name "lean steak," asset quantity "210.00 kg," allocation base value "21.00," and cost amount "294,412." The second line has the production record number "SZ00001," line number "2," product code "S002," product name "tender steak," asset quantity "300.00 kg," allocation base value "30.00," and cost amount "420,588." The third line has the production record number "SZ00001," line number "3," product code "F001," product name "beef offal (loin)," asset quantity "10.00 kg," allocation base value "0.00," and cost amount "0."

[0070] In this way, the allocation base value for by-products (F001: Beef Offcuts (Loin)) is registered as "0." This eliminates the need to consider by-products when calculating the allocation base value, so the allocation base value for the products ("S001: Lean Steak," "S002: Tender Steak") can also be entered using the finished weight, or simply by considering only the product. In this example, the finished weight is used as the allocation base value, and the cost price of S001: Lean Steak is 715.000 x (21.00 / (21.00+30.00)) = 294,412. Also, the cost price of S002: Tender Steak is 715.000 x (30.00 / (21.00+30.00)) = 420,588.

[0071] 13 to 15, the cost calculation process (cost revision process) of the production result input unit 102a will be described. First, as shown in FIG. 13, the cost amount (valued amount) of the by-product is calculated. The production result for which by-product receipt detail data has been generated during the calculation period is referenced. In the above example, the receipt detail data shown in FIG. 13 has been generated. For the by-product in this receipt detail data, the cost amount (inventory amount) of the by-product is calculated from the standard cost unit price set in the product number master 106a using the formula: standard cost unit price in product number master 106a × quantity of received assets of by-product = valuated amount (cost amount).

[0072] In this example, for F001, the standard cost unit price "715.00" in the product number master 106a x the received asset quantity of the by-product "10.00 kg" = the assessed value (cost amount) of the by-product "7,150".

[0073] Next, as shown in Figure 14, the receipt cost amount is subtracted from the product cost based on the calculated valuation amount in accordance with the allocation base value. Figure 14 shows an example of receipt detail data after the subtraction. First, the allocated amount of by-products for each product is calculated using the formula: By-product valuation amount x allocation base value / total allocation base value = allocated amount of by-product cost amount.

[0074] In the case of S001, the amount is 7,150 x 21.00 / (21.00 + 30.00) = 2,944. In the case of S002, the amount is 7,150 x 30.00 / (21.00 + 30.00) = 4,206.

[0075] The calculated apportionment amount is subtracted from the cost amount of each product. The cost amount for S001 is 294,412 - 2,944 = 291,468. For S002, it is 420,588 - 4,206 = 416,382.

[0076] The final production performance slip will look like that shown in Figure 15. Figure 15(A) shows an example of delivery detail data, and Figure 15(B) shows an example of receipt detail data. As shown in Figure 15(B), all cost amounts have been updated. In this way, the product cost amount can be reflected in the by-product inventory amount and product cost based on the by-product's standard cost unit price.

[0077] Figure 16 is a diagram to explain changes in the cost price of a product when the unit cost price of a raw material fluctuates. Figure 16(A) shows an example of delivery detail data, and Figure 16(B) shows an example of receipt detail data. As shown in Figure 16(A), if the cost price of main raw material G001 fluctuates from 1,300 to 1,350, even if the cost price of the raw material fluctuates, the cost price of the product is adjusted while the cost price of the by-product remains the same (while the prorated amount of the by-product remains the same).

[0078] In this example, the cost amount of S001 is calculated as the cost amount of G001 after the change, "742,500" x (21.00 / (21.00+30.00)) = 305,735, and is 305,735 - 2,944 (the apportioned amount of by-products is the same) = 302,791. The cost amount of S002 is calculated as the cost amount of G001 after the change, "742,500" x (30.00 / (21.00+30.00)) = 436,765, and is 436,765 - 4,206 (the apportioned amount of by-products is the same) = 427,559.

[0079] As described above, according to this embodiment, the product number master 106a is used to register product numbers, by-product flags indicating whether they are by-products or not, and standard unit costs in association with each other, and when production results are input, delivery detail data including the product number, asset quantity, unit cost, and cost amount of raw materials, and receipt detail data including the product number, asset quantity, allocation base value, and cost amount of finished products or by-products are input and registered in the storage unit 106. At this time, the product number master 106a is referenced for the receipt detail data, and if the product number is a by-product, the allocation base value is set to "0" and the cost amount is set to "0", and for the cost amount of product numbers other than by-products, the allocation base value is set to "0" and the cost amount is set to "0". and a production results input unit 102a which, during cost processing calculation, changes the cost amount of by-products to an amount calculated by multiplying the asset quantity of the by-product by the standard cost unit price in the product number master 106a, and changes the cost amounts of product numbers other than by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of by-products in accordance with the set apportionment reference value from the amount according to the set apportionment reference value, so that when calculating the cost amounts of products and by-products when manufacturing products from raw materials, it is possible to easily calculate the cost amounts of products and by-products without the need to manually calculate the apportionment reference value.

[0080] [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.

[0081] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

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

[0083] 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.

[0084] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0085] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0086] Furthermore, with regard to the cost management device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0087] For example, all or any part of the processing functions of the cost management device 100, particularly those performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or by hardware using wired logic. The program is stored on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the cost management device 100 as needed. In other words, a computer program is stored in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

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

[0089] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0090] Furthermore, a "program" is a data processing method written in any language or description method, and does not matter whether it is in the form of source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by 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 this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0091] The various databases stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

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

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

[0094] 100 Cost Management Device 102 Control section 102a Manufacturing performance input section 102b Master Maintenance Department 102c Screen display control unit 104 Communication interface unit 106 Storage section 106a Part Number Master 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A cost management device that includes a control unit and calculates the cost of a product and a by-product when manufacturing a product from raw materials, The control unit It is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, a production performance input means for inputting delivery detail data including the product number, asset quantity, unit cost price, and cost amount of raw materials, and receipt detail data including the product or by-product product number, asset quantity, allocation base value, and cost amount, and registering them in the storage area when inputting production performance, and at that time, referring to the master for the receipt detail data, if the product number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and setting the cost amount of product numbers other than by-products to an amount according to the set allocation base value, and changing the cost amount of the by-products to an amount calculated by multiplying the asset quantity of the by-products by the standard unit cost price of the master during cost processing calculation, and changing the cost amount of product numbers other than by-products to an amount obtained by subtracting the amount calculated by dividing the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value, The cost management device is characterized in that, when the cost amount of the delivery detail data changes, the manufacturing performance input means adjusts the cost amount of the product number other than the by-product while maintaining the cost amount of the by-product in the receipt detail data.

2. A cost management device that includes a control unit and calculates the cost of a product and a by-product when manufacturing a product from raw materials, The control unit It is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, a production performance input means for inputting delivery detail data including the product number, asset quantity, unit cost price, and cost amount of raw materials, and receipt detail data including the product or by-product product number, asset quantity, allocation base value, and cost amount, and registering them in the storage area when inputting production performance, and at that time, referring to the master for the receipt detail data, if the product number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and setting the cost amount of product numbers other than by-products to an amount according to the set allocation base value, and changing the cost amount of the by-products to an amount calculated by multiplying the asset quantity of the by-products by the standard unit cost price of the master during cost processing calculation, and changing the cost amount of product numbers other than by-products to an amount obtained by subtracting the amount calculated by dividing the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value, A cost management device characterized in that the product number includes meat.

3. A cost management method executed by an information processing device having a control unit, The control unit It is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, Executed in the control unit: a manufacturing performance input step of inputting delivery detail data including the part number, asset quantity, unit cost price, and cost amount of raw materials, and receipt detail data including the part number, asset quantity, allocation base value, and cost amount of finished products or by-products, and registering them in the storage area, at which time, referring to the master for the receipt detail data, if the part number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and setting the cost amount of part numbers other than by-products to an amount according to the set allocation base value, and at the time of cost processing calculation, changing the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost price of the master, and changing the cost amount of part numbers other than the by-products to an amount obtained by subtracting the amount calculated by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value, In the manufacturing performance input process, if the cost amount of the delivery detail data changes, the cost amount of the by-product in the receipt detail data is maintained, while the cost amount of the product number other than the by-product is adjusted.

4. A cost management method executed by an information processing device having a control unit, The control unit It is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, Executed in the control unit: a manufacturing performance input step of inputting delivery detail data including the part number, asset quantity, unit cost price, and cost amount of raw materials, and receipt detail data including the part number, asset quantity, allocation base value, and cost amount of finished products or by-products, and registering them in the storage area, at which time, referring to the master for the receipt detail data, if the part number is a by-product, setting the allocation base value to "0" and setting the cost amount to "0", and setting the cost amount of part numbers other than by-products to an amount according to the set allocation base value, and at the time of cost processing calculation, changing the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost price of the master, and changing the cost amount of part numbers other than the by-products to an amount obtained by subtracting the amount calculated by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value, A cost management method characterized in that the product number includes meat.

5. A cost management program to be executed by an information processing device having a control unit, The control unit It is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, The control unit a cost management program for executing a manufacturing performance input step that, when inputting manufacturing performance, inputs and registers in the storage area detailed delivery data including the part number, asset quantity, unit cost price, and cost amount of raw materials, and detailed receipt data including the part number, asset quantity, allocation base value, and cost amount of finished products or by-products, and at that time, references the master for the detailed receipt data, and if the part number is a by-product, sets the allocation base value to "0" and sets the cost amount to "0", and sets the cost amount of part numbers other than by-products to an amount according to the set allocation base value, and when calculating cost processing, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost price of the master, and changes the cost amount of part numbers other than by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value, A cost management program characterized in that, in the manufacturing performance input process, if the cost amount of the delivery detail data changes, the cost amount of the by-product in the receipt detail data is adjusted by the cost amount of the product number other than the by-product, while maintaining the cost amount of the by-product.

6. A cost management program to be executed by an information processing device having a control unit, The control unit It is configured to be able to access a storage area that stores a master that associates and registers the product number, a by-product flag indicating whether it is a by-product or not, and a standard cost unit price, The control unit a cost management program for executing a manufacturing performance input step that, when inputting manufacturing performance, inputs and registers in the storage area detailed delivery data including the part number, asset quantity, unit cost price, and cost amount of raw materials, and detailed receipt data including the part number, asset quantity, allocation base value, and cost amount of finished products or by-products, and at that time, references the master for the detailed receipt data, and if the part number is a by-product, sets the allocation base value to "0" and sets the cost amount to "0", and sets the cost amount of part numbers other than by-products to an amount according to the set allocation base value, and when calculating cost processing, changes the cost amount of the by-product to an amount calculated by multiplying the asset quantity of the by-product by the standard unit cost price of the master, and changes the cost amount of part numbers other than by-products to an amount obtained by subtracting the amount obtained by apportioning the changed cost amount of the by-product according to the set allocation base value from the amount according to the set allocation base value, The cost management program is characterized in that the product number includes meat.

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