Business support device, business support method, and business support program

Abstract

To efficiently calculate indirect costs to thereby make cost price management works of a business operator efficient.SOLUTION: A business support apparatus according to the present invention includes an acquiring unit, a detection unit, a calculating unit, a data generating unit, and an output controlling unit. The acquiring unit acquires direct costs for use in calculating initial costs. With reference to a storing unit storing a cost item of the calculated direct costs and a charge rate for use in distributing the indirect costs to the direct costs at a predetermined rate, for each indirect cost item, the detection unit detects the cost item of the direct costs for use in calculation of indirect costs and the charge rate. The calculating unit, based on the detected charge rate, calculates a calculated amount of the indirect costs for use in calculation of the initial costs. The data generating unit generates initial cost data including the direct costs and the calculated indirect costs. The output control unit outputs the generated initial cost data. Each of the units are operated in the same business support apparatus for calculation of the indirect costs, which can allow an efficient initial cost management work of a business operator.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] Today, for example, in the manufacturing industry, when individual cost management is performed, indirect costs are not allocated based on the accounting amount, but are instead calculated and allocated using a charge rate (ratio) to the cost incurred for that manufacturing number, such as recording material department costs, which are an example of indirect costs, at XX% of XX costs. This is because if indirect costs are calculated and allocated using the actual amount incurred, which becomes the accounting amount for the current month, there will be months in which indirect costs are incurred and months in which they are not, such as months in which repair costs, which are an example of indirect costs, are incurred and months in which repair costs are not incurred, and because the amount is affected by the size of the indirect costs by month, it becomes difficult to accurately recognize income and expenditure by project.

[0003] As a prior art related to the allocation of such overhead costs, a lead-time-based manufacturing overhead allocation system is disclosed in Patent Document 1 (JP 2016-051223 A). The lead-time-based manufacturing overhead allocation system disclosed in Patent Document 1 comprises a database access means for acquiring cost information, process information, and production information from a master database 7, a lead-time-based information storage means for accumulating and storing lead-time-based information, and a lead-time-based information processing section for performing calculations to allocate manufacturing overhead costs based on the lead time.

[0004] The lead-time-based information processing unit includes an actual lead-time measurement unit that measures the actual lead time per unit from the start to the end of production, a planned manufacturing overhead allocation rate calculation unit that calculates the lead-time-based planned manufacturing overhead allocation rate, and a net processing time ratio calculation unit that calculates the average net processing time ratio per unit. This allows manufacturing overhead to be allocated based on the elapsed time in the process, and enables integration with cost accounting based on a direct time basis. [Prior art documents] [Patent documents]

[0005] [Patent Document 1] Japanese Patent Application Laid-Open No. 2016-051223 Summary of the Invention [Problem to be solved by the invention]

[0006] However, in the past, overhead calculations were performed outside the accounting system, and business operators managed costs by acquiring the externally calculated overhead costs in the accounting system. This resulted in inefficient cost management work for business operators.

[0007] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that efficiently calculate indirect costs and improve the efficiency of cost management work by business operators. [Means for solving the problem]

[0008] In order to solve the above-mentioned problems and achieve the object, a business support device according to the present invention includes: an acquisition unit that acquires direct costs for recording as costs; At least the first and second indirect costs For each expense item, the direct cost items to be recorded and indirect costs allocated to the direct costs at a certain rate a first charge rate for the first overhead cost and a second charge rate for the second overhead cost, respectively, Refer to the stored memory section, Each indirect cost Direct cost items to be recorded and Each charge rate for each overhead cost a detection unit that detects The detected first indirect cost is multiplied by the first charge rate to calculate the amount of the first indirect cost to be recorded as a cost, and the calculated amount of the first indirect cost is added to the second indirect cost to obtain an added amount, which is multiplied by the second charge rate to calculate the amount of the second indirect cost to be recorded as a cost. Calculation section, direct costs, and calculated Each indirect cost and an output control unit that outputs the generated cost data, wherein the acquisition unit, the detection unit, the calculation unit, the data generation unit, and the output control unit are all included in the same device. Works with The acquisition unit: Each indirect cost Corresponding to the actually occurred Each indirect cost The calculation unit obtains the amount of the actual amount that was obtained. Each indirect cost The amount of and calculated Each indirect cost The difference between the recorded amount Calculate each indirect cost separately, The output control unit calculates Each difference Cost information including Output.

[0009] In order to solve the above-mentioned problems and achieve the object, a business support method according to the present invention is a business support method that aims to support business by operating an acquisition unit, a detection unit, a calculation unit, a data generation unit, and an output control unit within the same business support device, and includes an acquisition step in which the acquisition unit acquires direct costs for cost accounting; At least the first and second indirect costs For each expense item, the direct cost items to be recorded and indirect costs allocated to the direct costs at a certain rate a first charge rate for the first overhead cost and a second charge rate for the second overhead cost, respectively, Refer to the stored memory section, Each indirect cost Direct cost items to be recorded and Each charge rate for each overhead cost a detection step of detecting the The detected first indirect cost is multiplied by the first charge rate to calculate the amount of the first indirect cost to be recorded as a cost, and the calculated amount of the first indirect cost is added to the second indirect cost to obtain an added amount, which is multiplied by the second charge rate to calculate the amount of the second indirect cost to be recorded as a cost. The calculation step and the data generation unit calculate the direct costs and the calculated Each indirect cost and an output control step in which an output control unit outputs the generated cost data, In the acquisition step, the amount of each indirect cost actually incurred corresponding to each indirect cost is acquired, and in the calculation step, the difference between the acquired amount of each indirect cost actually incurred and the calculated recorded amount of each indirect cost is calculated for each indirect cost, and in the output control step, cost information including each calculated difference is output.

[0010] In order to solve the above-mentioned problems and achieve the object, the business support program of the present invention is a business support program that causes a computer to function as an acquisition unit, a detection unit, a calculation unit, a data generation unit, and an output control unit, all of which operate within the same business support device, and that aims to support business, and the computer is made up of an acquisition unit that acquires direct costs for cost accounting, At least the first and second indirect costs For each expense item, the direct cost items to be recorded and indirect costs allocated to the direct costs at a certain rate a first charge rate for the first overhead cost and a second charge rate for the second overhead cost, respectively, Refer to the stored memory section, Each indirect cost Direct cost items to be recorded and Each charge rate for each overhead cost a detection unit that detects The detected first indirect cost is multiplied by the first charge rate to calculate the amount of the first indirect cost to be recorded as a cost, and the calculated amount of the first indirect cost is added to the second indirect cost to obtain an added amount, which is multiplied by the second charge rate to calculate the amount of the second indirect cost to be recorded as a cost. Calculation section, direct costs, and calculated Each indirect cost a data generating unit that generates cost data including the above; and an output control unit that outputs the generated cost data. The acquisition unit acquires the amount of each indirect cost that has actually occurred corresponding to each indirect cost, the calculation unit calculates the difference between the acquired amount of each indirect cost that has actually occurred and the calculated amount of each indirect cost, and the output control unit outputs cost information including each calculated difference. [Effects of the Invention]

[0011] The present invention can efficiently calculate indirect costs and improve the efficiency of cost management work by business operators. [Brief explanation of the drawings]

[0012] [Figure 1] FIG. 1 is a block diagram illustrating a hardware configuration of a task assistance device according to an embodiment. [Figure 2] FIG. 2 is a diagram showing an example of the manufacturing cost item master. [Figure 3] FIG. 3 is a diagram illustrating an example of the indirect cost charge target expense item setting master. [Figure 4] FIG. 4 is a diagram illustrating an example of the indirect cost charge rate setting master. [Figure 5] FIG. 5 is a flowchart illustrating the cost management operation of the business support device according to the embodiment. [Figure 6] FIG. 6 is a diagram showing an example of the serial number data. [Figure 7] FIG. 7 is a diagram showing an example of production number item-specific cost data. [Figure 8] FIG. 8 is a diagram showing an example of production number item-specific cost data into which the calculated overhead costs have been input. [Figure 9] FIG. 9 is a diagram for explaining the process of reassigning expenses to different departments. [Figure 10] FIG. 10 is a diagram illustrating an example of journal data. [Figure 11] FIG. 11 is a diagram showing an image of journalizing a predetermined serial number. [Figure 12] FIG. 12 is a diagram showing another example of journal data. [Figure 13] FIG. 13 is a diagram showing an example of an extraction screen for specifying the display of an expense summary table for managing indirect expenses. [Figure 14] FIG. 14 is a diagram showing an example of an expense summary table for managing indirect expenses. DETAILED DESCRIPTION OF THE INVENTION

[0013] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS A task support device according to an embodiment of the present invention will be described in detail below with reference to the accompanying drawings. However, the present invention is not limited to the following embodiment.

[0014] (Hardware configuration) As shown in FIG. 1, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 can be a display unit such as a monitor device (including a home television). The input device 6 can be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to achieve a pointing device function. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0015] The storage unit 2 may be, for example, a storage device such as a ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive). The storage unit 2 stores a business support program for supporting cost management operations such as calculating indirect costs based on charge rates and creating journal data. The storage unit 2 also stores a serial number cost item master 11, an indirect cost chargeable item setting master 12, and an indirect cost charge rate setting master 13. The storage unit 2 also stores serial number data, serial number item-specific cost data, journal data, and cost aggregation data, which will be described later.

[0016] As shown in Figure 2, the manufacturing cost item master 11 stores cost item codes, cost item names (names), direct / indirect classifications indicating whether the cost item is a direct cost or an indirect cost, transfer subjects, and transfer departments. In the example of Figure 2, the cost item code for 100 is the cost item code for "direct material costs," and the direct / indirect classification is "direct." Also, in the example of Figure 2, the cost item code for 200 is the cost item code for "direct subcontracting costs," and the direct / indirect classification is "direct." Also, in the example of Figure 2, the cost item code for 300 is the cost item code for "direct labor costs," and the direct / indirect classification is "direct."

[0017] In contrast, the cost item code of 400 is the cost item code for "material charge," with a direct / indirect classification of "indirect (charge)," a transfer item of "material cost (charge calculation)," and a transfer department of "material department." Therefore, when journal entry data is created, the debit and credit items for the indirect cost of material charge with the cost item code of 400 are "material cost (charge calculation)," and the credit department is "material department."

[0018] Similarly, the cost item code of 500 is the cost item code for "product charge," with a direct / indirect classification of "indirect (charge)," a transfer item of "other indirect costs (charge calculation)," and a transfer department of "whole company." Therefore, when journal entry data is created, the debit and credit items for the indirect costs of product charge with the cost item code of 500 are "other indirect costs (charge calculation)," and the credit department is "whole company."

[0019] The indirect cost charge target expense item setting master 12 stores the associated cost items (target expense items) to which each indirect cost is charged, as shown in Figure 3. The example in Figure 3 shows that the indirect cost of a material charge with a cost item code of 400 is subject to charging as direct material cost with a cost item code of 100 or direct subcontracting cost with a cost item code of 200. The example in Figure 3 also shows that the indirect cost of a product charge with a cost item code of 500 is subject to charging as direct material cost with a cost item code of 100, direct subcontracting cost with a cost item code of 200, direct labor cost with a cost item code of 300, and material charge with a cost item code of 400.

[0020] The overhead charge rate setting master 13 stores the charge rate for each overhead cost, as shown in Fig. 4. The example in Fig. 4 shows that the overhead charge rate for material charges with a cost item code of 400 is "10%," and that the overhead charge rate for product charges with a cost item code of 500 is "15%."

[0021] (Functional configuration of business support device) Next, the control unit 3 executes the business assistance program stored in the storage unit 2, thereby functioning as an acquisition unit 21, a detection unit 22, a calculation unit 23, a data generation unit 24, a display control unit 25 (an example of an output control unit), and a storage control unit 26, as shown in Fig. 1. That is, the acquisition unit 21, the detection unit 22, the calculation unit 23, the data generation unit 24, the display control unit 25, and the storage control unit 26 operate within the same business assistance device 1.

[0022] Specifically, the acquisition unit 21 acquires direct costs to be recorded as costs. For example, the acquisition of these direct costs may be performed by acquiring direct costs input by a business operator, or by acquiring direct costs stored in an external memory or the storage unit 2. The acquisition unit 21 may also acquire direct costs downloaded from a server device on a predetermined network via the communication interface 4. As an example, in this embodiment, the acquisition unit 21 acquires direct costs from later-described serial number data stored in the storage unit 2.

[0023] The detection unit 22 refers to a storage unit that stores, for each indirect cost item, the direct cost item to be recorded and the charge rate for allocating indirect costs to direct costs at a fixed rate, and detects the direct cost item and charge rate for recording indirect costs. That is, the detection unit 22 refers to the indirect cost charge target item setting master 12 shown in Figure 3, and detects the direct cost item (target item) to be recorded for each indirect cost item (cost item). The detection unit 22 also refers to the indirect cost charge rate setting master 13 shown in Figure 4, and detects the charge rate for each indirect cost item to be recorded as direct costs.

[0024] The calculation unit 23 calculates the amount of indirect costs to be recorded as costs based on the detected charge rate. The data generation unit 24 generates cost data including the direct costs acquired by the acquisition unit 21 and the indirect costs calculated by the calculation unit 23. The display control unit 25 displays the generated cost data via the output device 7, which is an example of a display unit.

[0025] 2 stores transfer items and transfer destinations (transfer departments) of indirect costs. The detection unit 22 detects transfer items and transfer departments of indirect costs by referring to the production number cost item master 11.

[0026] In this case, the data generation unit 24 generates journal entry data in which the detected transfer item of indirect costs is the debit item, the direct cost management department that records the indirect costs is the debit department, the calculated recorded amount of indirect costs is the debit amount, the detected transfer item of indirect costs is the credit item, the detected transfer item of indirect costs is the credit department, and the calculated recorded amount of indirect costs is the credit amount. The memory control unit 26 stores the generated journal entry data in the memory unit 2. The display control unit 25 displays this journal entry data via the output device 7.

[0027] Furthermore, the acquisition unit 21 acquires the amount of indirect costs actually incurred that corresponds to the indirect costs calculated based on the charge rate. The calculation unit 23 calculates the difference (allocation difference) between the acquired amount of indirect costs actually incurred and the calculated amount of recorded indirect costs. The display control unit 25 displays the expense information including the calculated difference via the output device 7. As an example, this expense information includes, in addition to each indirect cost, the department name, the account name of the indirect costs actually incurred, and the account name of the indirect costs calculated based on the charge rate.

[0028] The calculation unit 23 also calculates a difference rate (allocation difference rate) corresponding to the difference between the amount of overhead actually incurred and the calculated amount of overhead recorded. The display control unit 25 displays the calculated allocation difference amount and allocation difference rate together with the expense information.

[0029] Furthermore, as will be described in detail later, in the case of the business support device 1 of this embodiment, the indirect costs with a desired allocation difference rate can be specified via the input device 6. The detection unit 22 detects, from among the indirect costs with calculated allocation difference rates, those that are equal to or greater than the specified allocation difference rate. The display control unit 25 displays cost information for the indirect costs that are equal to or greater than the specified allocation difference rate.

[0030] In the case of the business support device 1 of this embodiment, a display control unit 25 is provided as an output control unit, and the journal data, cost information, etc. are displayed via the output device 7. However, an audio output control unit may be provided as the output control unit, and the journal data, cost information, etc. may be output as audio via the output device 7, which in this case is a speaker device.

[0031] (Cost management operation) Next, the cost management operation of the business support device 1 of this embodiment having such a configuration will be described. The flowchart in FIG. 5 is a flowchart showing the flow of this cost management operation. In the flowchart in FIG. 5, first, in step S1, the acquisition unit 21 acquires daily individual costs, such as purchases, inventory withdrawals, and daily reports that are recorded as work in progress, input by the business operator via the input device 6 or transmitted from an external storage unit or server device. The data generation unit 24 generates the serial number data shown in FIG. 6 and the serial number item-specific cost data shown in FIG. 7 based on the acquired individual costs.

[0032] The serial number data shown in Fig. 6 is composed of various information such as an automatically assigned serial number, item, quantity, and management department. The example in Fig. 6 shows that the number of units manufactured (quantity) of "Machine A" with serial number "A0001" is "1" and the management department is "Cost Department A." The example in Fig. 6 also shows that the number of units manufactured (quantity) of "Machine C" with serial number "A0003" is "2" and the management department is "Cost Department C."

[0033] The cost data by manufacturing expense item shown in Figure 7 includes the serial number, item, management department, direct cost, indirect cost, etc. The serial number, item, and management department are the same as those in the serial number data described above. As direct costs, "direct material cost" with cost item code "100", "direct subcontract cost" with cost item code "200", and "direct labor cost" with cost item code "300" set in the serial number cost item master 11 shown in Figure 2 are input. As indirect costs, "material charge" with cost item code "400" or "product charge" with cost item code "500" set in the serial number cost item master 11 shown in Figure 2 are calculated and input as described below.

[0034] The example in FIG. 7 is an example in which the acquisition unit 21 acquires and inputs "10,000 yen" as the direct material cost (cost item code 100) for "machine A" with serial number "A0001," acquires and inputs "200 yen" as the direct subcontracting cost (cost item code 200), and acquires and inputs "100 yen" as the direct labor cost (cost item code 300) for "machine C" with serial number "A0003." Similarly, the example in FIG. 7 is an example in which the acquisition unit 21 acquires and inputs "20,000 yen" as the direct material cost (cost item code 100), acquires and inputs "400 yen" as the direct subcontracting cost (cost item code 200), and acquires and inputs "200 yen" as the direct labor cost (cost item code 300) for "machine C" with serial number "A0003."

[0035] Next, in step S2, the detection unit 22 refers to the indirect cost charge target expense item setting master 12 shown in Fig. 3 and detects the indirect cost cost item code corresponding to each input direct cost. Furthermore, based on the detected indirect cost cost item code, the detection unit 22 refers to the indirect cost charge rate setting master 13 shown in Fig. 4 and detects the charge rate (ratio) corresponding to the indirect cost cost item code.

[0036] Specifically, as shown in Fig. 3, the indirect cost with cost item code "400" is the indirect cost of material charges that targets the direct costs of "direct material costs" with cost item code "100" and "direct subcontract costs" with cost item code "200." Based on this cost item code of "400," the detection unit 22 references the indirect cost charge rate setting master 13 shown in Fig. 4 to detect a charge rate of "10%" as the charge rate for the indirect cost with cost item code "400."

[0037] Similarly, as shown in Fig. 3, the indirect cost with cost item code "500" is the indirect cost for the direct costs of "direct material cost" with cost item code "100", "direct subcontract cost" with cost item code "200", and "direct labor cost" with cost item code "300", as well as the indirect cost of material charge with cost item code "400". Based on this cost item code of "500", the detection unit 22 detects a charge rate of "15%" as the charge rate for the indirect cost of the product charge with cost item code "500" by referring to the indirect cost charge rate setting master 13 shown in Fig. 4.

[0038] When the charge rates of the indirect costs of material charge and product charge are detected in this way, the calculation unit 23 calculates the indirect costs of material charge and product charge by performing the following calculations.

[0039] Amount incurred for calculation target expenses = (total amount of expenses subject to indirect expense charge target expense item setting master) x (ratio (%) detected from indirect expense charge rate setting master / 100) = total amount of direct expenses subject to material charge or manufacturing charge x (charge rate of material charge / 100)

[0040] Specifically, machine A with serial number "A0001" shown in Figure 7 is subject to material charge with cost item code "400", and has recorded "10,000 yen" as direct material cost with cost item code "100" and "200 yen" as direct subcontracting cost with cost item code "200". Therefore, the calculation unit 23 calculates each indirect cost of material charge and product charge by performing the following calculations.

[0041] Material charge overhead cost = (10,000 yen + 200 yen) x (10% / 100) = 1,020 yen

[0042] Product charge overhead = (10,000 yen + 200 yen + 100 yen + 1,020 yen) x (15% / 100) = 1,698 yen

[0043] The amount of "1,020 yen" added to the indirect cost of the product charge is the amount of the material charge with cost item code "400", which is the target item of the product charge with cost item code "500", as shown in Figure 3.

[0044] In this way, the calculation unit 23 calculates each indirect cost of material charge and product charge based on the direct costs etc. of the serial numbers A0001 (machine A) to A0005 "machine E."

[0045] The data generation unit 24 inputs the calculated material charge and product charge overhead costs of serial number A0001 (machine A) through serial number A0005 "machine E" into the material charge and product charge input fields of the cost data by serial number expense item, as shown in Fig. 8. The example of Fig. 8 is an example in which overhead costs of "1020 yen", "1530 yen", "2040 yen", "2550 yen", and "3060 yen" have been input into the material charge input fields of the cost data by serial number expense item, for serial number A0001 (machine A) through serial number A0005 "machine E", respectively. In addition, the example in Figure 8 shows that indirect costs of "1,698 yen," "2,547 yen," "3,396 yen," "4,245 yen," and "5,094 yen" have been entered in the product charge input fields for serial numbers A0001 (machine A) to A0005 (machine E) in the cost data by serial number expense item, respectively.

[0046] The display control unit 25 displays such cost data by serial number expense item on the output device 7 when the business operator issues a display instruction. This allows the business operator to recognize the indirect costs corresponding to each direct cost, and facilitates cost management. In addition, in this embodiment, the calculation and display of such indirect costs is performed within the business support device 1, and does not require calculations or the like on external devices. Therefore, indirect costs can be calculated efficiently, and the business operator's cost management work can be made more efficient.

[0047] (Journal data creation behavior) Next, in step S3 of Fig. 5, the data generation unit 24 generates journal entry data for each indirect cost of material charges and product charges corresponding to each serial number (creating journal entries for material cost transfer). Specifically, as shown in Figs. 2 and 9(a), the serial number cost item master 11 stores the transfer subject and transfer department at the time of journal entry for each indirect cost of material charges and product charges. In the example of Figs. 2 and 9(a), the transfer subject at the time of journal entry for material charges is set to "material costs (charge calculation)" and the transfer department is set to "material department." Furthermore, the transfer subject at the time of journal entry for product charges is set to "other indirect costs (charge calculation)" and the transfer department is set to "company-wide."

[0048] The data generation unit 24 generates a journal entry for the expense transfer to the "management department" of the production number data in FIG. 9(b) using the transfer item set in the production number cost item master 11 (departmental allocation of expenses). That is, the data generation unit 24 generates journal entry data including the occurrence month, production number, debit item, debit department, debit amount, credit item, credit department, and credit amount, as illustrated in FIG. 10. At this time, the "material cost (charge calculation)" and "other indirect cost (charge calculation)," which are set as transfer items in the production number cost item master 11 illustrated in FIGS. 2 and 9(a), are input as the debit item and credit item for each production number. Furthermore, the data generation unit 24 inputs the amounts of each indirect cost of material charge and product charge calculated based on the above-mentioned charge rate as the debit amount and credit amount for each production number.

[0049] The data generating unit 24 also inputs the management department of each serial number data stored in the serial number data exemplified in Figures 6 and 9(b) as the debit department for each serial number. The data generating unit 24 also inputs the "materials department" and "whole company" set as transfer departments in the serial number cost item master 11 exemplified in Figures 2 and 9(a) as the credit department for each serial number.

[0050] The example in Figure 10 is an example of journal entry data generated for the production number "A0001," with the debit item set to "Materials Costs (Charge Calculation)," the debit department set to "Cost Department A," the debit amount set to "1,020 yen" calculated at the 10% charge rate described above, and the credit item set to "Materials Costs (Charge Calculation)," the credit department set to "Materials Department," and the credit amount set to "1,020 yen" calculated at the 10% charge rate described above. Also, the example in Figure 10 is an example of journal entry data generated for the production number "A0001," with the debit item set to "Other Indirect Costs (Charge Calculation)," the debit department set to "Cost Department A," the debit amount set to "1,698 yen" calculated at the 15% charge rate described above, and the credit item set to "Other Indirect Costs (Charge Calculation)," the credit department set to "Company-wide," and the credit amount set to "1,698 yen" calculated at the 15% charge rate described above.

[0051] Similarly, the example in Figure 10 is an example of journal entry data generated for the production number "A0002," where the debit item is "Materials Cost (Charge Calculation)," the debit department is "Cost Department A," the debit amount is "1,530 yen" calculated at the 10% charge rate mentioned above, and the credit item is "Materials Cost (Charge Calculation)," the credit department is "Materials Department," and the credit amount is "1,530 yen" calculated at the 10% charge rate mentioned above. Also, the example in Figure 10 is an example of journal entry data generated for the production number "A0002," where the debit item is "Other Indirect Costs (Charge Calculation)," the debit department is "Cost Department A," the debit amount is "2,547 yen" calculated at the 15% charge rate mentioned above, and the credit item is "Other Indirect Costs (Charge Calculation)," the credit department is "Company-wide," and the credit amount is "2,547 yen" calculated at the 15% charge rate mentioned above.

[0052] Once journal data for each indirect cost corresponding to each serial number is generated in this way, the business operator can specify the desired serial number and display the indirect costs corresponding to the desired serial number on the output device 7. Figure 11 shows an example of the journal data for each indirect cost corresponding to the serial number "A0001" being displayed.

[0053] When the business operator specifies the display of journal entry data for each indirect cost corresponding to the manufacturing number "A0001," the display control unit 21 displays the journal entry data for the indirect cost of material charge, based on the example journal entry data shown in Figure 10, as shown in Figure 11, with the debit item being "material cost (charge calculation)," the debit department being "cost department A," and the debit amount being "1,020 yen," and the credit item being "material cost (charge calculation)," the credit department being "material department," and the credit amount being "1,020 yen."

[0054] Furthermore, when the business operator specifies the display of the journal entry data for each indirect cost corresponding to the manufacturing number "A0001," the display control unit 21 displays, based on the journal entry data exemplified in FIG. 10, the journal entry data as shown in FIG. 11, with the debit item as "Other indirect costs (charge calculation)," the debit department as "Cost department A," the debit amount as "1,698 yen," the credit item as "Other indirect costs (charge calculation)," the credit department as "Company-wide," and the credit amount as "1,698 yen."

[0055] This allows the business operator to easily display and recognize the journal data of indirect costs for a desired serial number, making it easier to perform cost management work.

[0056] (Comparison of transfer journal entry and actual amount incurred) Next, we will explain the process of comparing the transfer journal entry with the actual amount incurred in step S4 of the flowchart in Fig. 5. The business support device 1 of the embodiment can display the "allocation difference amount" and "allocation difference rate" which are the difference between each calculated indirect cost (material charge and product charge) shown in the journal entry data created as described above and each actually incurred indirect cost, allowing the business operator to easily check the difference between the two.

[0057] First, the business operator inputs the material costs and other indirect costs that are actually incurred via the input device 6. The actually incurred indirect costs such as the material costs or other indirect costs may be obtained, for example, from direct costs input by the business operator, or from actual indirect costs stored in an external memory or the storage unit 2. Furthermore, the acquisition unit 21 may acquire actual indirect costs downloaded from a server device on a predetermined network via the communication interface 4.

[0058] When the actual overhead costs are acquired in this manner, the data generation unit 24 generates journal data corresponding to the acquired actual overhead costs, as shown in the bottom row and the row immediately above the bottom row in Fig. 12. The example in the row immediately above the bottom row in Fig. 12 is journal data indicating that "10,000 yen" was actually required for material costs, and the example in Fig. 12 and the bottom row is journal data indicating that "17,000 yen" was actually required for other overhead costs.

[0059] That is, when the acquisition unit 21 acquires a material cost of "10,000 yen" as an indirect cost actually incurred, the data generation unit 24 generates journal entry data for the actual material cost incurred, in which the debit item is set to "material cost (actual)" as shown in FIG. 12, the debit department and credit department are set to "material department" based on the transfer department of the production number cost item master 11 shown in FIG. 9(a) etc., the debit amount and credit amount are set to "10,000 yen", and the credit item is set to "accounts payable".

[0060] Furthermore, when the acquisition unit 21 acquires the other indirect costs actually incurred of "17,000 yen," the data generation unit 24 generates journal entry data for the other indirect costs actually incurred, with the debit item set to "other indirect costs (actual)" as shown in Figure 12, the debit department and credit department set to "whole company" based on the transfer department of the production number cost item master 11 shown in Figure 9(a) etc., the debit amount and credit amount set to "17,000 yen," and the credit item set to "accounts payable."

[0061] Next, when checking the difference between the overhead costs calculated based on the charge rate as described above and the overhead costs actually incurred, the business operator performs a designation operation via the input device 6 to display an extraction screen as shown in Fig. 13. This designation operation causes the display control unit 25 to display, via the output device 7, an extraction screen that includes an input field for extraction conditions and an execution button 51 for designating the execution of extraction, as shown in Fig. 13.

[0062] As shown in Fig. 13, the business operator inputs the target month and the desired allocation difference as extraction conditions. In the input field for the target month, the business operator inputs the desired month for extracting the calculated indirect costs and the actually incurred indirect costs. In other words, the business operator inputs the "month" for which the calculated indirect costs and the actually incurred indirect costs will be compared.

[0063] The allocation variance input field is a field for inputting the allocation variance rate, which is the difference rate between the calculated indirect costs and the actually incurred indirect costs, and specifies the allocation variance rate that must be at least a certain percentage in order to be extracted, and the business operator inputs the desired allocation variance rate, for example, 1% or 10%. After inputting the target month and the desired allocation variance rate as extraction conditions, the business operator operates the execute button 51.

[0064] When this execute button 51 is operated, the calculation unit 23 calculates the total amount of indirect costs for material charges for serial numbers A0001 to A0005 for the specified target month, for example, "September 2022," based on the accounting data shown in Figure 12 (1,020 yen + 1,530 yen + 2,040 yen + 2,550 yen + 3,060 yen = 10,200 yen).

[0065] Furthermore, the calculation unit 23 calculates the allocation difference, which is the difference between the total amount of indirect costs for material charges for serial numbers A0001 to A0005, as a negative amount, and the actual material costs required as a positive amount. In this example, the total amount of indirect costs for material charges is "-10,200 yen," and the actual material costs required are "+10,000 yen," so the calculation unit 23 calculates the allocation difference, which is the difference between the two, as "-200 yen."

[0066] Furthermore, the calculation unit 23 calculates an allocation difference rate, which indicates what percentage of the actual material cost this allocation difference corresponds to. In this example, the allocation difference is "-200 yen" and the actual material cost is "+10,000 yen", so the calculation unit 23 calculates an allocation difference rate of "-2.0%".

[0067] Similarly, when the execute button 51 is operated, the calculation unit 23 calculates the total amount of other indirect expenses for manufacturing numbers A0001 to A0005 for "September 2022" (1,698 yen + 2,547 yen + 3,396 yen + 4,245 yen + 5,094 yen = 16,980 yen) based on the accounting data shown in Figure 12.

[0068] Furthermore, the calculation unit 23 sets the total amount of other overhead costs for the serial numbers A0001 to A0005 as a negative amount, and the other overhead costs actually incurred as a positive amount, and calculates the allocation difference, which is the difference between the two. In this example, the total amount of other overhead costs is "-16,980 yen," and the other overhead costs actually incurred are "+17,000 yen," so the calculation unit 23 calculates the allocation difference, which is the difference between the two, as "+20 yen."

[0069] Furthermore, the calculation unit 23 calculates an allocation difference rate, which indicates what percentage of the actual material cost this allocation difference corresponds to. In this example, the allocation difference is "+20 yen" and the actual material cost is "+17,000 yen", so the calculation unit 23 calculates an allocation difference rate of "+0.1%".

[0070] Once each amount is calculated in this manner, the data generation unit 24 generates expense summary data in which the department is the "materials department," the actual material cost is "10,000 yen," the material cost calculated using the charge rate is "-10,200 yen," the allocation difference is "-200 yen," and the allocation difference rate is "-2.0%."

[0071] In addition, the data generation unit 24 generates expense summary data in which the department is set to "Company-wide department," the other indirect costs actually incurred are set to "17,000 yen," the other indirect costs calculated using the charge rate are set to "-16,980 yen," the allocation difference is set to "+20 yen," and the allocation difference rate is set to "+0.1%."

[0072] Based on the expense summary data generated in this way, the display control unit 25 outputs an expense summary table for each department via the output device 7, which includes the actual overhead costs, the overhead costs calculated using the charge rate, the allocation difference, which is the difference between the actual overhead costs and the overhead costs calculated using the charge rate, and the allocation difference rate, as shown in Fig. 14. This makes it possible to make a decision, for example, if the allocation difference is large, to review the charge rate.

[0073] Furthermore, when a desired allocation difference rate is specified on the extraction screen shown in Fig. 13, the detection unit 22 detects the overhead expense summary data for which the allocation difference rate is equal to or greater than the specified allocation difference rate. In this case, the display control unit 25 displays only overhead expense summary tables for which the allocation difference rate is equal to or greater than the allocation difference rate specified by the business operator, based on the overhead expense summary data detected by the detection unit 22. This makes it possible to display only overhead expense summary tables that match the desired allocation difference rate, making it easier to review the above-mentioned charge rate, for example.

[0074] (Effects of the embodiment) As is clear from the above explanation, the business support device 1 of the embodiment calculates the amount of indirect costs to be added to the direct costs of a specified production number within the business support device 1, thereby improving the efficiency of the cost management work of business operators.

[0075] In addition, the actual indirect costs and the indirect costs calculated using the charge rate can be displayed together in an expense summary table, etc., so that the two can be compared and differences in the allocation of indirect costs can be easily understood. This makes it possible to further improve the efficiency of cost management work for business operators.

[0076] [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 Goals 8 and 9 of the SDGs.

[0077] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

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

[0079] [Other embodiments] The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0080] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0081] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0082] Furthermore, with regard to the task support device 1, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0083] For example, all or any part of the processing functions of the business support device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized 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 1 as needed. That is, a storage unit such as a ROM or HDD stores a computer program for cooperating 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 constitute the control unit 3.

[0084] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and all or part of it may be downloaded as needed.

[0085] The business support program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any portable physical medium such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0086] Furthermore, a "program" is a data processing method written in any language or description method, 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 structure and reading procedure for reading a recording medium in the business support device 1 described in the embodiment, as well as the installation procedure after reading, can use well-known structures and procedures.

[0087] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0088] The business support device 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by installing software (including programs or data) that realizes the processing described in this embodiment.

[0089] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0090] The present invention is well suited for use in industries that handle overhead costs, such as the machinery industry. [Explanation of symbols]

[0091] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Manufacturing cost item master 12 Indirect cost charge target expense item setting master 13 Indirect Cost Charge Rate Setting Master 21 Acquisition Department 22 Detection unit 23 Calculation section 24 Data Generation Unit 25 Display control unit 26 Memory control unit 51 Execute button

Claims

1. an acquisition department that acquires direct costs for costing; a detection unit that refers to a storage unit that stores, for each of the first and second indirect cost items, the direct cost items to be recorded, and a first charge rate for the first indirect cost and a second charge rate for the second indirect cost for allocating the indirect cost to the direct cost at a certain rate, and detects the direct cost items for recording each of the indirect costs and the charge rate for each of the indirect costs; a calculation unit that calculates the amount of the first indirect cost to be recorded as a cost by multiplying the detected first indirect cost by the first charge rate, and calculates the amount of the second indirect cost to be recorded as a cost by multiplying the amount obtained by adding the calculated amount of the first indirect cost to the second indirect cost by the second charge rate; a data generating unit that generates cost data including the direct costs and the calculated indirect costs; an output control unit that outputs the generated cost data, the acquisition unit, the detection unit, the calculation unit, the data generation unit, and the output control unit operate within the same device; The acquisition unit acquires the amount of each of the indirect costs that has actually occurred, corresponding to each of the indirect costs; The calculation unit calculates, for each indirect cost, a difference between the acquired amount of each indirect cost actually incurred and the calculated amount of each indirect cost; the output control unit outputs cost information including each of the calculated differences; A business support device characterized by the above.

2. The storage unit stores transfer items and transfer destinations for each of the indirect expenses, The detection unit detects the transfer item and transfer destination of each of the indirect expenses by referring to the storage unit, the data generation unit generates journal data in which the transfer item of each of the detected indirect costs is a debit item, the management department of the direct costs that records each of the indirect costs is a debit department, the calculated recorded amount of each of the indirect costs is a debit amount, the transfer item of each of the detected indirect costs is a credit item, the transfer destination of each of the detected indirect costs is a credit department, and the calculated recorded amount of each of the indirect costs is a credit amount; 2. The business support device according to claim 1, wherein:

3. The calculation unit calculates a difference rate corresponding to the difference between the amount of each of the indirect costs actually incurred and the calculated amount of each of the indirect costs, the output control unit outputs the calculated difference and difference rate together with the cost information; 3. The business support device according to claim 1 or 2, wherein:

4. The detection unit detects indirect costs that are equal to or greater than a specified difference rate from the indirect costs of the calculated difference rate, the output control unit outputs the expense information of indirect expenses equal to or greater than a specified difference rate; 4. The business support device according to claim 3, wherein:

5. A business support method for supporting business by operating an acquisition unit, a detection unit, a calculation unit, a data generation unit, and an output control unit within a single business support device, comprising: an acquisition step in which an acquisition unit acquires direct costs to be recorded as costs; a detection step in which the detection unit refers to a storage unit in which at least the direct cost items to be recorded for each of the first indirect costs and the second indirect costs, and a first charge rate for the first indirect costs and a second charge rate for the second indirect costs for allocating indirect costs to direct costs at a certain rate, are respectively stored, and detects the direct cost items for recording each of the indirect costs and each of the charge rates for each of the indirect costs; a calculation step in which a calculation unit calculates an amount to be recorded as a cost of the first indirect cost by multiplying the detected first indirect cost by the first charge rate, and calculates an amount to be recorded as a cost of the second indirect cost by multiplying an added amount obtained by adding the calculated amount to be recorded as a cost of the first indirect cost to the second indirect cost, by the second charge rate; a data generating step in which a data generating unit generates cost data including the direct costs and each of the calculated indirect costs; an output control step in which an output control unit outputs the generated cost data; In the acquisition step, an amount of each of the indirect costs actually incurred corresponding to each of the indirect costs is acquired; In the calculation step, a difference between the acquired amount of each of the indirect costs actually incurred and the calculated amount of each of the indirect costs is calculated for each of the indirect costs; In the output control step, cost information including each of the calculated differences is output. A business support method characterized by the above.

6. A business support program that causes a computer to function as an acquisition unit, a detection unit, a calculation unit, a data generation unit, and an output control unit, all of which operate within the same business support device, to support business operations, The computer the acquisition unit acquiring direct costs to be recorded as costs; a detection unit that refers to a storage unit that stores, for each of the first and second indirect cost items, the direct cost items to be recorded, and a first charge rate for the first indirect cost and a second charge rate for the second indirect cost for allocating the indirect cost to the direct cost at a certain rate, and detects the direct cost items for recording each of the indirect costs and the charge rate for each of the indirect costs; a calculation unit that calculates an amount of the first indirect cost to be recorded as a cost by multiplying the detected first indirect cost by the first charge rate, and calculates an amount of the second indirect cost to be recorded as a cost by multiplying an added amount obtained by adding the calculated amount of the first indirect cost to the second indirect cost by the second charge rate; the data generating unit generating cost data including the direct costs and the calculated indirect costs; functioning as the output control unit to output the generated cost data; The acquisition unit acquires the amount of each of the indirect costs that has actually occurred, corresponding to each of the indirect costs; The calculation unit calculates, for each indirect cost, a difference between the acquired amount of each indirect cost actually incurred and the calculated amount of each indirect cost; the output control unit outputs cost information including each of the calculated differences; A business support program that features:

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