Individual cost management device by production number, individual cost management method by production number, and individual cost management program by production number

Abstract

To provide a serial number-sorted individual cost management device, a serial number-sorted individual cost management method, and a serial number-sorted individual cost management program, which enable conversion of journal data registered at the time of various transactions, such as daily purchases, transportation, and incurrence of expenses, into serial number-sorted cost data.SOLUTION: Serial number-sorted, cost item-sorted cost aggregate data that is set in association with serial numbers, cost items, and work-in-progress cost or product transfer cost according to a serial number master and journal detail data.SELECTED DRAWING: Figure 3

Description

Technical Field

[0001] The present invention relates to a production number-based individual cost management device, a production number-based individual cost management method, and a production number-based individual cost management program.

Background Art

[0002] Patent Document 1 discloses a configuration in which, among the work-in-process costs of each production number generated monthly, by creating journal data of the work-in-process costs of the target production number, the individual costs of each production number are automatically linked to accounting journal entries.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in the invention described in Patent Document 1 above, when various transaction data are managed in various systems, it is necessary to link journal detail data from each system and manage it so as to be centralized in one system. However, there is a problem that the journal data cannot be subjected to cost conversion for cost calculation.

[0005] The present invention has been made in view of the above problems, and an object thereof is to provide a production number-based individual cost management device, a production number-based individual cost management method, and a production number-based individual cost management program that can convert journal data registered at the time of various transactions such as daily purchases, transfers, and expense occurrences into production number-based cost data.

Means for Solving the Problems

[0006] To solve the above-mentioned problems and achieve the objective, the individual cost management device by production number according to the present invention is an individual cost management device by production number comprising a storage unit and a control unit, wherein the storage unit comprises a production number master set by linking production numbers and production number types indicating order production numbers or inventory production numbers, and transaction storage means for storing journal entry detail data set by linking the production numbers, account titles, and detail amounts, and the control unit comprises cost calculation means for acquiring production number-specific cost item-specific cost aggregation data set by linking the production numbers, expense items, and work-in-process costs or product transfer costs based on the production number master and the journal entry detail data.

[0007] Furthermore, in the individual cost management device by production number according to the present invention, the journal entry details data is further linked to the date on which the journal entry occurred, and the cost calculation means acquires the production number-specific cost item-specific cost summary data, which is set based on the production number master and the journal entry details data, by linking the production number, the cost item, the cost aggregation processing date, and the work-in-progress cost incurred in the current month or the product transfer cost.

[0008] Furthermore, in the individual cost management device by production number according to the present invention, the cost calculation means sets a cost conversion record in the cost work by linking the production number, the expense item, the cost aggregation processing date, and the cost based on the journal entry detail data, and acquires the production number-specific expense item-specific cost aggregation data by linking the production number, the expense item, and the work-in-process cost or the product transfer cost based on the production number master and the cost work.

[0009] Furthermore, in the individual cost management device by production number according to the present invention, the journal entry details data is further linked to whether or not there is a linking target, and the cost calculation means sets the cost conversion record, which is set by linking the production number, the expense item, the cost aggregation processing date, and the cost, based on the journal entry details data for which the linking target is set to exist, and acquires the cost aggregation data by production number and expense item, which is set by linking the production number, the expense item, and the work-in-process cost or the product transfer cost, based on the production number master and the cost work.

[0010] Furthermore, in the individual cost management device by production number according to the present invention, the production number master is further configured with the cost management department and the status of the production number linked together, the storage unit further comprises a cost item master configured with the cost item and cost account linked together, and a journal entry pattern master configured with account codes corresponding to combinations of production number type and the status of the production number, and the cost calculation means is further configured to set a journal entry linkage record configured with the production number, cost item, cost aggregation processing date, cost management department, cost account, and cost linked together, based on the production number-specific cost aggregation data, the cost item master, the journal entry pattern master, and the production number master, in the cost work.

[0011] Furthermore, in the individual cost management device by production number according to the present invention, the control unit further comprises journal entry cost conversion means, which creates cost transfer journal entry data based on the cost work, linking the production number, the cost aggregation processing date, the cost management department, the expense account, and the itemized amount.

[0012] Furthermore, in the individual cost management device by production number according to the present invention, the journal entry cost conversion means is characterized in that, based on the cost work, it sets work-in-process as the debit account, sets the expense account as the credit account, and creates cost transfer journal entry data that is set by linking the production number, the cost aggregation processing date, the cost management department, and the itemized amount.

[0013] Furthermore, in the individual cost management device by production number according to the present invention, the journal entry linkage record is further configured with a cost transfer account, and the journal entry cost conversion means is further configured to create a re-transfer journal entry data in which the cost transfer journal entry data corresponding to the cost work in which a cost transfer account other than work-in-process is configured is configured with the cost transfer account set as the debit account and the work-in-process set as the credit account.

[0014] Furthermore, in the individual cost management device by production number according to the present invention, the journal entry detail data is further linked to the expense accounting department, and the cost calculation means acquires the production number-by-production-item-specific cost summary data, which is set by linking the production number, expense item, expense accounting department, and work-in-progress cost or product transfer cost based on the production number master and the journal entry detail data.

[0015] Furthermore, the individual cost management method by production number according to the present invention is an individual cost management method by production number to be executed by an individual cost management device by production number comprising a storage unit and a control unit, wherein the storage unit comprises a production number master set by linking production numbers and production number types indicating order production numbers or inventory production numbers, and transaction storage means for storing journal entry detail data set by linking the production numbers, account titles, and detail amounts, and the method includes a cost calculation step executed by the control unit to acquire production number-specific cost item-specific cost aggregation data set by linking the production numbers, expense items, and work-in-process costs or product transfer costs based on the production number master and the journal entry detail data.

[0016] Furthermore, the individual cost management program by production number according to the present invention is an individual cost management program by production number to be executed by an individual cost management device by production number comprising a storage unit and a control unit, wherein the storage unit comprises a production number master set by linking production numbers and production number types indicating order production numbers or inventory production numbers, and transaction storage means for storing journal entry detail data set by linking the production numbers, account titles, and detail amounts, and the control unit is characterized in that it executes a cost calculation step of acquiring production number-specific cost item-specific cost aggregation data set by linking the production numbers, expense items, and work-in-process costs or product transfer costs based on the production number master and the journal entry detail data. [Effects of the Invention]

[0017] According to the present invention, by assigning a production number to the journal entry data associated with each cost, it is possible to convert and aggregate it into production number-specific costs, thereby enabling production number-specific cost calculation. Furthermore, according to the present invention, it is possible to create journal entries from the cost calculation results and make decisions when generating journal entry details during external linkage. Furthermore, according to the present invention, when individual cost management by production number is performed in the manufacturing industry of large-scale equipment, cost data from each system is collected in the accounting system, and cost data can be entered from the accounting system into the cost management system, which is useful for improving the efficiency of cost management. Furthermore, according to the present invention, it is possible to improve the efficiency of individual cost management by production number and to centralize data through cost linkage from the accounting system. Furthermore, according to the present invention, it is possible to return journal entry data that transfers the calculated cost results to cost accounts to the accounting system, and journal entry data and costs can be exchanged with each other. Furthermore, according to the present invention, by assigning cost conversion target categories, all transactions can be included as cost entry elements, and compatibility with various systems can be achieved. In addition, according to the present invention, operational efficiency can be improved by eliminating the need to calculate from transaction data used to calculate cost transfer journal entries. Furthermore, according to the present invention, immediate cost accounting analysis can be performed by simultaneously returning cost transfer journal entries.

Brief Description of the Drawings

[0018] [Figure 1] FIG. 1 is a diagram showing an example of the individual cost management process by production number in this embodiment. [Figure 2] FIG. 2 is a diagram showing an example of the individual cost management process by production number in this embodiment. [Figure 3] FIG. 3 is a block diagram showing an example of the configuration of the individual cost management device by production number in this embodiment. [Figure 4] FIG. 4 is a flowchart showing an example of the process of the individual cost management device by production number in this embodiment. [Figure 5] FIG. 5 is a diagram showing an example of the outline of the individual cost management by production number in this embodiment. [Figure 6] FIG. 6 is a diagram showing an example of the individual cost management process by production number in this embodiment. [Figure 7] FIG. 7 is a diagram showing an example of the individual cost management process by production number in this embodiment. [Figure 8] FIG. 8 is a diagram showing an example of the individual cost management process by production number in this embodiment. [Figure 9] FIG. 9 is a diagram showing an example of the individual cost management process by production number in this embodiment.

Embodiments of the Invention

[0019] Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited by these embodiments.

[0020] [1. Overview] First, referring to FIGS. 1 and 2, the overview of the present invention will be described. FIGS. 1 and 2 are diagrams showing an example of the individual cost management process by production number in this embodiment.

[0021] Traditionally, when various transaction data was managed using different systems, it was common practice to link journal entry data from each system and centralize it into a single system to generate various financial statements such as the P / L (profit and loss statement) and B / S (balance sheet).

[0022] Therefore, in this embodiment, the debit account and debit amount, and the credit account and credit amount are each held in one record, and journal entry data, which also holds ancillary data such as the voucher number and department data in the same record, as well as cost data, which holds the cost amount by production number and cost item, are managed, and cost items such as material costs, labor costs, or expenses are managed in master data, thereby providing a system for processing cost calculations and managing costs for various transaction data.

[0023] For example, as shown in Figure 1, in this embodiment, when journal entries are generated in various transactions, the journal entry detail data is converted to cost data and linked to production number costs, and cost calculations such as the accumulation of cost elements by production number are performed.

[0024] Furthermore, as shown in Figure 2, in this embodiment, when linking from an external system (aggregating journal entry data), the type of data received is assigned according to the type of external system from which the data is received. The system then refers to the type of data received to determine whether to turn the cost linking target flag ON or OFF, and identifies the expense item based on the conversion list according to the account being linked.

[0025] [2. Structure] An example of the configuration of the individual cost management device 100 by production number according to this embodiment will be described with reference to Figure 3. Figure 3 is a block diagram showing an example of the configuration of the individual cost management device 100 by production number according to this embodiment.

[0026] As shown in Figure 3, the individual cost management device 100 by production number is a commercially available desktop personal computer. However, the individual cost management device 100 by production number is not limited to stationary information processing devices such as desktop personal computers, but may also be portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers.

[0027] The individual cost management device 100 by production number comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the individual cost management device 100 by production number is connected to communicate via any communication path.

[0028] The communication interface unit 104 connects the individual cost management device 100 by production number to the network 300 via communication devices such as routers and wired or wireless communication lines such as dedicated lines. The communication interface unit 104 has the function of communicating data with other devices via communication lines. Here, the network 300 has the function of connecting the individual cost management device 100 by production number and the server 200 so that they can communicate with each other, and is, for example, the internet or a LAN (Local Area Network).

[0029] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a touch panel), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with a mouse to provide pointing device functionality. In the following, the output device 114 may be referred to as the monitor 114 or printer 114, and the input device 112 may be referred to as the keyboard 112 or mouse 112.

[0030] The storage unit 106 stores various databases, tables, and files. The storage unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 includes a production number master 106a, an expense item master 106b, a journal entry pattern master 106c, a cost worksheet 106d, and a transaction database 106e.

[0031] The production number master 106a is a master that sets production numbers (production numbers). Here, the production number master 106a may be set up with a production number and a production number type indicating whether it is a production number for an order or a production number in inventory. Here, a production number for an order is a production number linked to order data and may be transferred to the cost of goods sold at the time of sale. A production number in inventory is a production number not linked to an order and may be transferred to a product when the progress of the production number is set to complete. The production number master 106a may also be set up with a cost management department and the status of the production number. Here, status (category): Incomplete means that the production number is incomplete (=work in progress), and status (category): Completed means that the production number is in a completed state and may be transferred from work in progress to another cost account. The production number master 106a may also be set up with a production number management department (cost management department).

[0032] Expense item master 106b is a master file that sets up expense accounts, which are the account codes for expense items. Here, expense item master 106b may also have expense item codes, expense items, and expense accounts linked together.

[0033] The journal entry pattern master 106c is a master containing the configured journal entry patterns. Here, the journal entry pattern master 106c may also contain account titles corresponding to combinations of production number type and production number status.

[0034] Cost work 106d is memory used for cost calculation processing and journal entry cost conversion processing. Cost work 106d may store (set) cost conversion records and / or journal entry linkage records. Cost work 106d may also be linked and set with journal entry linkage number, production number expense item code, expense item name, journal entry occurrence date, cost aggregation processing date, department, expense account, cost transfer account, and / or amount.

[0035] Transaction database 106e stores transaction data. Here, transaction database 106e may also store journal entry detail data that is set up by linking the manufacturing number, account, and detail amount. Here, the journal entry detail data may be set up by linking the journal entry date, whether or not it is linked, and the expense accounting department. Furthermore, the journal entry detail data may be set up by linking the journal entry number, journal entry date, department, debit account, debit amount, credit account, credit amount, manufacturing number, expense item, linked item flag, and / or journal entry linked flag. In addition, transaction data may include cost summary data by manufacturing number and expense item (cost data), and / or journal entry data (cost transfer journal entry data and / or reclassification journal entry data), etc.

[0036] The control unit 102 is a CPU or the like that comprehensively controls the individual cost management device 100 by production number. The control unit 102 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. Functionally, the control unit 102 comprises a cost calculation unit 102a and a journal entry cost conversion unit 102b.

[0037] The cost accounting unit 102a executes cost accounting processing. Here, the cost accounting unit 102a may obtain cost aggregation data by production number and cost item, which is set by linking the production number, cost item, and work-in-process cost or product transfer cost, based on the production number master 106a and journal entry detail data. Alternatively, the cost accounting unit 102a may obtain cost aggregation data by production number and cost item, which is set by linking the production number, cost item, cost aggregation processing date, and work-in-process cost or product transfer cost incurred in the current month, based on the production number master 106a and journal entry detail data. Furthermore, the cost accounting unit 102a may set cost conversion records linked to the manufacturing number, expense item, cost aggregation processing date, and cost based on the journal entry detail data in the cost work 106d, and obtain cost aggregation data by manufacturing number and expense item linked to the manufacturing number, expense item, and work-in-process cost or product transfer cost based on the manufacturing number master 106a and cost work 106d. Furthermore, the cost accounting unit 102a may set journal entry linkage records in the cost work 106d, which are set by linking the production number, cost item, cost aggregation processing date, cost management department, expense account, and cost, based on the production number-specific expense item cost summary data, expense item master 106b, journal entry pattern master 106c, and production number master 106a. Here, the journal entry linkage records may also have cost transfer accounts set. In addition, the cost accounting unit 102a may acquire production number-specific expense item cost summary data, which are set by linking the production number, cost item, expense accounting department, and work-in-process cost or product transfer cost, based on the production number master 106a and journal entry detail data.

[0038] The journal entry cost conversion unit 102b executes the journal entry cost conversion process. Here, the journal entry cost conversion unit 102b may create cost transfer journal entry data based on the cost work 106d, linking the manufacturing number, cost aggregation processing date, cost management department, expense account, and detailed amount. Alternatively, the journal entry cost conversion unit 102b may create cost transfer journal entry data based on the cost work 106d, setting work-in-process as the debit account, setting an expense account as the credit account, and linking the manufacturing number, cost aggregation processing date, cost management department, and detailed amount. Furthermore, the journal entry cost conversion unit 102b may create reclassification journal entry data by transferring the cost transfer journal entry data corresponding to cost work 106d in which an account other than work-in-process is set as the cost transfer account, setting the cost transfer account as the debit account and work-in-process as the credit account. Furthermore, the journal entry cost conversion unit 102b may register journal entry data such as cost transfer journal entry data or reclassification journal entry data as new journal entry detail data in the transaction database 106e.

[0039] [3. Specific Examples] A specific example of this embodiment will be described with reference to Figures 4 to 10.

[0040] [Individual cost management processing by production number] Now, with reference to Figure 4, an example of the individual cost management process by production number in this embodiment will be described. Figure 4 is a flowchart showing an example of the processing of the individual cost management device 100 by production number in this embodiment.

[0041] As shown in Figure 4, the cost accounting unit 102a sets cost conversion records linked to the production number, expense item, cost aggregation processing date, and cost, based on the journal entry detail data stored in the transaction database 106e that is set to have a linked target (step SA-1).

[0042] Then, the cost accounting unit 102a acquires cost summary data by production number and cost item, which is set by linking the production number, cost item, and work-in-process cost or product transfer cost, based on the production number master 106a and the cost work 106d (Step SA-2).

[0043] Then, the cost accounting unit 102a sets journal entry linkage records linked to the production number, expense item, cost aggregation processing date, cost management department, expense account, and cost, based on the production number-specific expense item-specific cost aggregation data, expense item master 106b, journal entry pattern master 106c, and production number master 106a, into the cost work 106d (step SA-3).

[0044] Then, the journal entry cost conversion unit 102b creates cost transfer journal entry data based on the cost work 106d, setting work-in-process as the debit account and expense accounts as the credit account, and linking the manufacturing number, cost aggregation processing date, cost management department, and detail amount. It registers this cost transfer journal entry data as new journal entry detail data in the transaction database 106e. If there is cost transfer journal entry data corresponding to cost work 106d where an account other than work-in-process is set as the cost transfer account, it creates reclassification journal entry data to transfer that cost transfer journal entry data, setting cost transfer accounts as the debit account and work-in-process as the credit account, and registers this reclassification journal entry data as new journal entry detail data in the transaction database 106e (step SA-4), and terminates the process.

[0045] Here, with reference to Figures 5 to 9, an example of the individual cost management process by production number in this embodiment will be described. Figure 5 is a diagram showing an example of the overview of individual cost management by production number in this embodiment. Figures 6 to 9 are diagrams showing an example of the individual cost management process by production number in this embodiment.

[0046] As shown in Figures 5 and 6, in this embodiment, a cost worksheet 106d is created from journal entry data. Here, as shown in Figure 6, the department of the cost worksheet 106d in this embodiment is set to the expense accounting department from the journal entry data.

[0047] Then, as shown in Figures 5 and 7, in this embodiment, cost calculation processing is performed using the cost worksheet 106d, and the work-in-process cost, cost of goods sold, and product cost to be updated are determined according to the conditions in the production number master 106a and the journal entry pattern master 106c, and cost summary data by production number and cost item is obtained. Here, as shown in Figure 7, in this embodiment, the data for production number:X01 is updated to the work-in-process cost incurred in the current month because it is a production number ordered and incomplete, and the data for production number:Y01 is updated to the product transfer cost because it is an inventory production number and completed.

[0048] Then, as shown in Figures 5 and 8, in this embodiment, data for cost transfer journal entries is created in cost work 106d. Specifically, the credit expense account is identified by the expense item code, and the expense account corresponding to the expense item master 106b is set. The debit cost transfer account is identified by the conditions in the production number master 106a and the journal entry pattern master 106c, and cost work 106d is set. Here, as shown in Figure 8, in this embodiment, in cost work 106d, the data for production number: X01 is set as a work-in-progress account because it is a production order and incomplete, and the data for production number: Y01 is set as a finished goods account because it is an inventory production number and completed. The production number management department (cost management department) is set from the production number master 106a.

[0049] As shown in Figures 5 and 9, in this embodiment, as part of the cost journal entry conversion process, if the cost transfer account is anything other than work-in-process, "transfer journal entry data to work-in-process" + "transfer journal entry data from work-in-process to finished goods or cost of goods sold" are created. Here, as shown in Figure 9, in the journal entry detail data for journal entries NO: SM001, SM003, SM004, SM006 and SM007 in this embodiment, the linked flag is updated to 1: linked because it has already been linked to the cost data in process A. In the journal entry detail data for journal entries NO: SM002 and SM005 in this embodiment, the linked target flag remains 0: not applicable because it is not linked. In the journal entry detail data for cost account transfers newly created in process B in this embodiment, the linked target flag remains 0: not applicable because it is not returned to the cost data.

[0050] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDGs Goals 8 and 9.

[0051] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0052] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0053] [5. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0054] 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 by known methods.

[0055] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0056] Furthermore, with respect to the individual cost management device 100 by production number, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0057] For example, the processing functions of the individual cost management device 100 by production number, particularly those performed by the control unit 102, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for the information processing device to execute the processing described in this embodiment, and is mechanically read by the individual cost management device 100 by production number as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0058] Furthermore, this computer program may be stored on an application program server connected to the individual cost management device 100 by production number via any network, and it is possible to download all or part of it as needed.

[0059] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0060] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in this embodiment, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0061] The various databases stored in the memory unit 106 include 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 website provision.

[0062] Furthermore, the individual cost management device 100 by production number may be configured as an information processing device such as a known personal computer or workstation, or as an information processing device to which any peripheral devices are connected. Alternatively, the individual cost management device 100 by production number may be implemented by installing software (including programs or data, etc.) that enables the processing described in this embodiment onto the device.

[0063] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, 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 embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0064] This invention provides centralized management of accounting data and is useful in industries where cost accounting is required. [Explanation of symbols]

[0065] 100 Individual Cost Management Device by Production Number 102 Control Unit 102a Cost Accounting Department 102b Journal Entry Cost Conversion Section 104 Communication Interface Section 106 Storage section 106a Serial Number Master 106b Expense Item Master 106c Journal Entry Pattern Master 106d Cost Work 106e Transaction Database 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks

Claims

1. A production number-based individual cost management device comprising a memory unit and a control unit, The aforementioned storage unit is A serial number master is set up by linking the serial number, cost management department, the status of the said serial number, and the serial number type indicating whether it is a made-to-order serial number or an inventory serial number. A transaction storage means that stores journal entry detail data set by linking the presence or absence of linked items, expense items, the aforementioned manufacturing number, account title, and detail amount, The aforementioned expense items and the expense item master set up by linking the expense accounts, A journal entry pattern master in which corresponding account titles are set for combinations of the aforementioned serial number type and the status of the aforementioned serial number, Equipped with, The control unit, Based on the extracted items from the journal entry details data for which the aforementioned linked target is set to "Yes", a cost conversion record linked to the manufacturing number, expense item, cost aggregation processing date, and cost is set in the cost work, and based on the extracted items from the cost work, and the status of the manufacturing number and the production number type set in the production number master linked to the extracted items from the cost work, production number-specific expense item-specific cost aggregation data is obtained linked to the manufacturing number, expense item, and work-in-process cost or product transfer cost, and extraction from the production number-specific expense item-specific cost aggregation data A cost calculation means sets a journal entry linkage record linked to the manufacturing number, the cost item, the cost aggregation processing date, the cost management department, the cost account, the cost transfer account, and the cost, based on the item, the cost account set in the cost item master linked to the extracted item from the cost aggregation data by production number and cost item, and the corresponding account set in the journal entry pattern master corresponding to the combination of the production number type and the status of the production number set in the production number master linked to the extracted item from the cost aggregation data by production number and cost item, in the cost work. A production number-based individual cost management device characterized by being equipped with the following features.

2. The aforementioned journal entry data is, Furthermore, the date the journal entry was created is linked and set. The aforementioned cost summary data by production number and cost item is: Furthermore, the cost aggregation processing date is linked and set accordingly. The aforementioned work-in-progress cost is, The individual cost management device by production number according to claim 1, characterized in that it is a work-in-progress cost incurred in the current month.

3. The control unit, A journal entry cost conversion means that creates cost transfer journal entry data by linking the manufacturing number, the cost aggregation processing date, the cost management department, the expense account, and the item amount based on the items extracted from the cost work. The individual cost management device by production number according to claim 1, further comprising the above.

4. The aforementioned journal entry cost conversion means is The individual cost management device by production number according to claim 3, characterized in that, based on the items extracted from the cost work, work-in-process is set as the debit account, the expense account is set as the credit account, and cost transfer journal entry data is created by linking the production number, the cost aggregation processing date, the cost management department, and the item amount.

5. The journal entry cost conversion means is Furthermore, the individual cost management device by production number according to claim 4, characterized in that it creates a re-transfer journal entry data in which the cost transfer journal entry data corresponding to the cost work in which a cost transfer account other than work-in-process is set as the cost transfer account is set, and the cost transfer account is set as the debit account and the work-in-process is set as the credit account, by transferring the cost transfer journal entry data corresponding to the cost work in which a cost transfer account other than work-in-process is set as the cost transfer account.

6. The aforementioned journal entry data is, Furthermore, the expense accounting department is linked and set up accordingly. The aforementioned cost summary data by production number and cost item is: Furthermore, the individual cost management device by production number according to claim 1, characterized in that the expense accounting department is linked and set accordingly.

7. A method for managing individual costs by production number, which is performed by a production number-specific individual cost management device comprising a memory unit and a control unit, The aforementioned storage unit is A serial number master is set up by linking the serial number, cost management department, the status of the said serial number, and the serial number type indicating whether it is a made-to-order serial number or an inventory serial number. A transaction storage means that stores journal entry detail data set by linking the presence or absence of linked items, expense items, the aforementioned manufacturing number, account title, and detail amount, The aforementioned expense items and the expense item master set up by linking the expense accounts, A journal entry pattern master in which corresponding account titles are set for combinations of the aforementioned serial number type and the status of the aforementioned serial number, Equipped with, The control unit is executed as follows: Based on the extracted items from the journal entry details data where the linked target is set to "Yes", a cost conversion record is set in the cost work by linking the production number, the expense item, the cost aggregation processing date, and the cost. Based on the extracted items from the cost work, and the status of the production number and the production number type set in the production number master linked to the extracted items from the cost work, production number-specific expense item-specific cost aggregation data is obtained by linking the production number, the expense item, and the work-in-process cost or product transfer cost. A cost calculation step that sets a journal entry linkage record linked to the manufacturing number, cost item, cost aggregation processing date, cost management department, cost account, cost transfer account, and cost, based on the cost item, the cost account set in the cost item master linked to the extracted item from the cost item-specific cost aggregation data, and the corresponding account set in the journal entry pattern master corresponding to the combination of the production number type and the status of the production number set in the production number master linked to the extracted item from the cost item-specific cost aggregation data, the cost calculation step that sets the journal entry linkage record linked to the production number, cost item, cost aggregation processing date, cost management department, cost account, cost transfer account, and cost, A method for individual cost management by production number, characterized by including the following:

8. A production number-specific individual cost management program to be executed by a production number-specific individual cost management device comprising a memory unit and a control unit, The aforementioned storage unit is A serial number master is set up by linking the serial number, cost management department, the status of the said serial number, and the serial number type indicating whether it is a made-to-order serial number or an inventory serial number. A transaction storage means that stores journal entry detail data set by linking the presence or absence of linked items, expense items, the aforementioned manufacturing number, account title, and detail amount, The aforementioned expense items and the expense item master set up by linking the expense accounts, A journal entry pattern master in which corresponding account titles are set for combinations of the aforementioned serial number type and the status of the aforementioned serial number, Equipped with, In the control unit, Based on the extracted items from the journal entry details data where the linked target is set to "Yes", a cost conversion record is set in the cost work by linking the production number, the expense item, the cost aggregation processing date, and the cost. Based on the extracted items from the cost work, and the status of the production number and the production number type set in the production number master linked to the extracted items from the cost work, production number-specific expense item-specific cost aggregation data is obtained by linking the production number, the expense item, and the work-in-process cost or product transfer cost. A cost calculation step that sets a journal entry linkage record linked to the manufacturing number, cost item, cost aggregation processing date, cost management department, cost account, cost transfer account, and cost, based on the cost item, the cost account set in the cost item master linked to the extracted item from the cost item-specific cost aggregation data, and the corresponding account set in the journal entry pattern master corresponding to the combination of the production number type and the status of the production number set in the production number master linked to the extracted item from the cost item-specific cost aggregation data, the cost calculation step that sets the journal entry linkage record linked to the production number, cost item, cost aggregation processing date, cost management department, cost account, cost transfer account, and cost, A program for individual cost management by production number to execute this process.

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