JP2000003389A - Activity cost calculation system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an activity cost calculation system which comparably provides an activity cost regarding a job activity and can grasp efficient job improvement. SOLUTION: This system is an activity cost calculation system which calculates an activity cost regarding a job activity and is equipped with a data base 201 which rewritably records plural records for every job activity unit (an activity) composed of each field of a resource unit price (a resource rate) for indicating a time rate per activity, a resource consumption (a resource driver) for indicating a time needed for an activity and the number of activities (an activity driver) per unit period. Then, a computer updatably stores the resource unit price, the resource consumption and the number of activities in the data base 201 multiplies the resource unit price by the resource consumption and by the number of activities and calculates the activity cost per job activity unit.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a system for calculating the cost of goods or services in a corporation or the like. In particular, the present invention sets a unique index called activity cost for each unit of business activity, enables accurate calculation of the cost of business activity, enables accurate grasp of the current situation and efficient simulation, and The present invention relates to an activity cost calculation system that can greatly contribute to efficiency.

[0002]

2. Description of the Related Art Products and services (services) are supported by a wide variety of direct or indirect business activities performed inside and outside a company. Conventionally, in order to objectively grasp the load of individual business activities, a method has been adopted in which the presence or absence of added value is set for each business activity, and the ratio between value-added business and non-value-added business is indicated. In addition, a method of examining financial statements and calculating costs for individual business activities using spreadsheet application software has been attempted.

[0003]

However, the method of evaluating business activities based on the presence or absence of added value has not been aimed at analyzing or improving business activities. Therefore, even though each employee knows that there is work to be improved,
The method of improvement, the points to be improved, and the degree of improvement were not known at all, and could not be used as guidelines for business improvement.

[0004] The method of calculating the cost of business activities from financial statements has only been to grasp the current status of a large unit in the accounting department or top management. In other words, it did not serve as a guide for employees working in each department to improve their work. Moreover, in the survey using financial statements, it cannot be said that the procedure for calculating costs for each business activity is generally understood, and inputting costs for each business activity requires a great deal of labor and time. Was. For example, the number of business activities in a typical company is over one thousand. It took an enormous amount of time to analyze how to grasp the costs of such business activities. Also, for input work, if one record
Assuming that the input time is on the order of minutes, the actual work time in excess of 800 hours is required in total, which requires an enormous amount of time.

[0005] As can be seen from the above, there has been no system for knowing the actual cost of each of the business activities performed by each employee. Since there was no system for daily grasping business activities on a cost basis, cost awareness of employees was low, and inefficient business activities remained unimproved.

Further, since there is no cost-based real-time calculation system, it is not possible to immediately estimate costs in providing services and selling products. In other words, if you need to calculate costs in the past, the product master, sales master,
It was calculated after searching cost data. Considering the time to browse each database and the time to integrate,
It took several hours just to calculate an estimate.

[0007]

SUMMARY OF THE INVENTION In view of the above problems, the present inventor has grasped each business activity in the form of activity cost, and thereby has a concrete and effective method for improving business efficiency and raising cost awareness. A practical activity cost calculation system was devised.

[0008] That is, a first object of the present invention is to provide an activity cost calculation system capable of comparably calculating activity costs for business activities and grasping efficient business improvement.

A second object of the present invention is to provide an activity cost calculation system capable of quickly calculating an activity cost for a business activity based on general financial / expense data.

A third object of the present invention is to provide an activity cost calculation system that can easily simulate costs based on activity costs for business activities.

The invention for solving the above first problem is an activity cost calculation system for calculating an activity cost for a business activity, and for each business activity unit, a resource unit price representing a time unit price per one activity, and one activity. A database that records multiple records, each of which consists of the fields of resource consumption and the number of activities per unit period, indicating the time required for storage, and stores the unit price of resources, resource consumption, and the number of activities in the database in an updatable manner. And a controller for calculating an activity cost for each business activity unit by multiplying a resource unit price, a resource consumption amount, and the number of activities stored in the database.

The control unit may be configured to store a value obtained by multiplying two or more of the resource unit price, the resource consumption amount, and the number of activities by each other.

Here, the control device may calculate a new activity cost every time any one of the resource unit price, the resource consumption amount and the number of activities is changed, and store the activity cost in the database in association with the business activity unit. Good. The activity costs may be stored in the same database or in different databases.

Here, the control device refers to the activity cost in the database, extracts records in descending order of the activity cost, and selects one of the business activity unit, resource unit price, resource consumption, number of activities or activity cost for the extracted records. One or more are displayed so that they can be confirmed by the operator.

[0015] In the invention for solving the second problem, the control device is configured to control the resource unit price, the resource consumption, the number of activities, and the activity cost based on at least one of the detailed cost item-specific cost information, financial information, and business survey information. Is calculated and can be stored in the database. Note that the detailed cost item-specific cost information, financial information, or business survey information may be general data such as accounting, finance, production management, and budget management in each organization.

For example, the control device generates one or more intermediate lists based on detailed cost item-specific cost information, financial information, and business survey information, and then generates a cost list including activity costs and stores it in a database. As the intermediate list, for example, as described in the embodiment, a resource list, an activity list, a resource driver list,
It refers to things such as an activity driver list and a price list, and there is no limitation on the field configuration or the type of the list.

For example, the control device is configured to be able to calculate a resource unit price by dividing the labor cost by the total working time of the personnel involved in the labor cost. The resource unit price is the basis for calculating the activity cost.

In the invention for solving the third problem, the control device refers to the cost database and multiplies the resource unit price by the resource consumption amount to determine the activity unit price representing the amount consumed per one activity of the business activity. It is configured so that the expected operating profit can be calculated by calculating and subtracting the activity unit price from the gross profit obtained from predetermined financial information.

For example, the control device is configured to be able to calculate the expected operating profit ratio by dividing the expected operating profit by the sales.

For example, the control device divides the activity unit price obtained from the cost database into a fixed shipment quantity irrelevant to the shipment quantity of the goods and the like and a variable shipment quantity cost related to the shipment quantity of the goods and the like. Calculate the cost of services related to the quantity of shipment based on the cost, calculate the cost of the product based on the weighted average of the variable shipment cost based on the shipment quantity ratio that indicates the ratio between the standard product and the special sale product. The expected operating profit can be calculated by adding the cost of the product and the cost of the product.

The invention for solving the first problem is an activity cost calculating method for calculating an activity cost for a business activity, and calculates a resource unit price representing a time unit price per activity for each business activity unit. Step, inputting the resource consumption representing the time required for one activity, inputting the number of activities per unit period, and multiplying the resource unit price, resource consumption, and the number of activities by the activity for each business activity unit Calculating the cost.

According to the invention for solving the third problem, there is provided a step of calculating an activity unit price representing an amount consumed per one business activity by multiplying a resource unit price and a resource consumption amount, and obtaining the activity unit price from predetermined financial information. Calculating the expected operating profit by subtracting the activity unit price from the obtained gross profit.

The present invention is a machine-readable recording medium on which a program for causing a computer to execute the activity cost calculation method of the present invention is recorded.

Note that the recording medium is a medium on which information (mainly digital data and programs) is recorded by some physical means, and performs a predetermined function on a processing device such as a computer or a dedicated processor. That can be done. In short, any method may be used as long as the program is downloaded to the computer by some means and a predetermined function is executed. For example, flexible disk, fixed disk, magnetic tape, magneto-optical disk, C
D, CD-ROM, CD-R, DVD-RAM, DVD
-Including ROM, DVD-R, PD, MD, DCC, ROM cartridge, RAM memory cartridge with battery backup, flash memory cartridge, nonvolatile RAM cartridge, etc.

It is assumed that data is transferred from a host computer via a wired or wireless communication line (public line, data line, satellite line, etc.). The so-called Internet is included in the recording medium referred to herein.

[0026]

Next, a preferred embodiment of the present invention will be described with reference to the drawings.

(Embodiment 1) Embodiment 1 of the present invention relates to an activity cost calculating system for grasping business activities from a cost aspect. FIG. 1 shows a block diagram of the activity cost calculation system of the present embodiment.

(Hardware Configuration) The activity cost calculation system includes a control device 100, an input device 110, and a display device 1.
11, a communication device 112, a cost database 201, a detailed cost item-specific cost information database 202, and a business survey information database 203.

It is sufficient that the control device 100 has a configuration and a function as a computer device.
For example, the control device 100 includes a CPU 101, a RAM 10
2, a ROM 103, a CD-ROM driver 104, a video display circuit (VDC) 105, a fixed disk 106, and the like. The ROM 103 stores an initial program. The driver 104 is detachably mounted on a CD-ROM.
To read program data and the like stored in the CD-ROM. However, the driver 104 is not limited to a CD-ROM, and may be a device that can read other recording media such as an optical disk such as a DVD, a magnetic disk, and a magneto-optical disk. The fixed disk 106 can store an operating system and various application programs in a readable / writable manner. The RAM 102 can be used as a storage area for program data stored on a CD-ROM or a fixed disk 106, a work area for the CPU 101, and the like. The video display circuit 105 has a CPU
Display device 1 based on the image data transferred from
11 is configured to be able to display an image.

The input device 110 is a keyboard, a mouse, or the like that allows the operator to input characters and numerical values. Display device 1
Reference numeral 11 denotes a CR that displays characters and numerical values so that the operator can recognize them.
T, a display device such as a liquid crystal panel. The communication device 112 is an adapter, such as a modem or a terminal adapter, configured to transmit and receive programs and data via a network.

The CPU 101 is configured to execute the activity cost calculation program of the present invention in two ways.
One is to directly read a program from a mounted CD-ROM into the RAM 102 and execute it. The other is to temporarily transfer the program from the CD-ROM or the communication device 112 to the fixed disk 106,
02 and further executed. That is, CP
The U101 executes the initial program stored in the ROM 103 when the power is turned on, transfers the operating system program of the fixed disk 106 to the RAM 102, and thereafter operates according to the operating system. When the execution of the activity cost calculation program of the present invention is designated by the input device 110 or the like, the CPU 101 executes the CD-ROM or the fixed disk 1.
The application program for calculating the activity cost stored in 06 is transferred to the RAM 102 so that the program can be executed. Hereinafter, the CPU 101
The information input from 10 is processed based on the program. Further, the CPU 101 stores the cost database 2
01, display-specific image data is output to the image display circuit 105 while referring to the detailed cost item-specific cost information database 202 and the work survey information database 203.

(Database Configuration) The cost database 201 is a central database of the activity cost calculation system of the present invention. The cost database 201 is a data group in which a plurality of records composed of a plurality of fields are collected for each business activity. Here, the “business activity unit (activity)” refers to a minimum unit that can be converted into a monetary value among various activities in the organization. Each record stored in the cost database 201 is composed of fields including resource unit price, resource consumption, number of activities, activity cost, and the like for each business activity unit described later. The “resource unit price” refers to an amount representing a unit time per business activity. “Resource consumption” refers to the time required for one business activity. The “number of activities” refers to the average number of business activities performed per unit period.
“Activity cost” refers to an amount calculated by the calculation of Expression (1).

(Activity Cost) = (Resource Unit Price) × (Resource Consumption) × (Activity Count) (1) This database is accumulated by an activity cost calculation process (FIG. 2) described later. That is, of the above fields, the business activity unit is determined by a predetermined classification procedure. The resource unit price is calculated from detailed cost item-specific cost information by the activity cost calculation processing program. The resource consumption and the number of activities are input from business survey information and the like.

The detailed cost item-specific cost information database 202
Is one of the basic data for creating the cost database, and is totaled based on detailed cost item-specific cost information, that is, general financial information. For example, FIG. 3 shows a part of the detailed cost item-specific cost information on the expenses of the sales department and the chain store department.
As shown in FIG. 3, the detailed cost item-by-item cost information includes, as items, average data for each job type, department, account item (expense), annual cost, internal composition ratio, various classifications, and the like. However, the detailed cost item-specific cost information database is not essential, and the operator may directly input from the cost list according to the instruction of the resource unit price calculation program.

The business survey information database 203 is a collection of business survey information that cannot be directly derived from expense data such as financial statements, but is interviewed directly by a person in charge and written in an interview sheet. A specific data configuration is, for example, as shown in FIG. However, the work survey information database 203 is not essential, and may be one that the operator directly inputs from an interview sheet on paper.

In FIG. 1, the present system is constituted by a stand-alone computer system used independently, but the present invention is not limited to this. That is, the control device 100 is connected to a LAN (Local Area Network),
A configuration may be adopted in which the apparatus is connected to an arbitrary network such as N (World Area Network) and can access databases (201 to 203) stored in remote servers via the network. Information can be shared by making this database accessible from a plurality of computers as in Embodiments 2 and 3 described below.
It is possible to further promote operational efficiency of the entire organization.

(Activity Cost Calculation Processing) FIG. 2 shows a flowchart of the activity cost calculation processing. As shown in FIG. 2, the activity cost is
It is calculated based on a plurality of intermediate lists created based on detailed cost item-specific cost information, business survey information (interview sheet), resource consumption information, activity count information, and the like. These intermediate lists are generated by, for example, a high-level language program or a macro program for a database linked to spreadsheet application software. For example, each intermediate list can be individually generated in a menu format, but a series of procedures shown in FIG. 2 may be continuously executed to generate a final cost list at a stretch. When the menu format is adopted, the control device 1
00 executes the program so that the display device 111
FIG. 22 shows a menu screen as shown in FIG. Using the input device 110, the operator sets the fiscal year by selecting an icon, and selects a menu bar for generating each list. When the menu bar is selected,
The control device 100 generates and updates a list of corresponding names in the following procedure. The intermediate list data is stored in the cost database 201, for example.

In the following activity cost calculation, the activity cost is calculated based on the concept of resources (corporate resources), activities (business activity units), and drivers (consumption and frequency). The “resource” is a unit of cost that indicates a corporate resource that can be converted into money, and is defined by a financial division such as direct cost or indirect cost, personnel cost or other expenses. “Activity” corresponds to the business activity unit described above. In other words, the actual business activities include the content, organization (sales, accounting, manufacturing, etc.),
The classification includes activity types (personal movement, contact approval, etc.), added value (physical value, intellectual value, etc.), and other analysis aspects arbitrarily set by the user. How to determine the activity will be described later with reference to FIG. “Driver” indicates the activity time (consumption amount) or the number of activities, and indicates the total amount of work.

Resource List Generation (S1: FIG. 4): First, the control device 100 executes a resource unit price calculation program which is a part of the activity cost calculation program, and generates a resource list while referring to detailed cost itemized cost information. . The resource unit price calculation program is configured, for example, as a database macro program, extracts data from detailed cost item-specific cost information according to a certain rule, and calculates a resource amount (total amount for each resource), a resource base (total activity time), and a resource rate. (Resource unit price) and so on.

FIGS. 12 to 20 show display examples of calculation sheets (resource calculation sheets) by a typical resource unit price calculation program for each resource. In this sheet (spreadsheet screen), the definition of terms and the contents of calculation are displayed in characters, and a cost calculation table and a resource unit price calculation table are set. In the cost calculation table, departments, cost items, amounts, composition ratios, and the like are set. The data stored in each field of the cost calculation table is obtained by extracting and transcribed the content of the cost item for each department in the detailed cost information for each cost item. The data stored in each field of the resource unit price calculation table is data in which data such as working hours by job type and theoretical labor costs in the detailed cost item-specific cost information are transcribed. The resource amount is obtained by adjusting the theoretical labor cost for each job type by the actual labor cost. The source base is an extract of the total working hours for occupations whose labor costs are set as direct costs. The reason that corporate resources defined as overhead costs are also allocated as direct labor costs is to enable the allocation of overhead costs according to the amount of activity without performing a detailed analysis of the overhead department. The resource unit price is obtained by calculating the hourly unit price of the personnel cost for each job type. In addition, "System cost", "EOS cost", "Equipment cost"
For example, the usage frequency and the number are set as the source base.

Based on the result calculated by the resource unit price calculation program, the control unit 100 extracts and records each resource for each field as shown in FIG. As a result, a resource list is generated. The control device 100 displays this list on the display device 111. The operator can individually input additional information in the fields of the user setting key and the remarks column.

Generation of Activity List (S2: FIG. 7): Next, the control device 100 generates an activity list based on the work investigation information. The business survey information is prepared for each business activity unit defined by finely classifying the entire business activity according to a predetermined procedure, that is, for each activity. The work survey information is collected together with a field survey in accordance with an interview sheet created for items as shown in FIG. 5, for example. The activity large classification, medium classification, small classification, and fine classification are items that define a business activity unit. In the item, activity purpose type, activity type,
Value-added type, resource driver value, its calculation basis,
The fields of the total activity driver for each cost object (total number of work per year), the activity driver for each cost object (annual number of times), and the basis for calculation thereof are determined by conducting a field survey with the person in charge as necessary. This interview sheet will be made on paper and completed by survey. After completing the interview sheet,
The information is input to the business survey information database 203.

FIG. 6 shows a business activity unit (activity).
FIG. The business activity units are classified by categorizing the content of the business activity from various viewpoints while classifying them in a hierarchical structure such as a large classification, a middle classification, a small classification, and a sub-classification. The classification example shown in FIG. 6 classifies the wholesale business in general. First, major categories are defined based on the business flow in that industry. The work flow is written out for each category such as retail, manufacturer, and company, and the major business activities are classified into large categories. Next, the contents of the classification defined by the large classification are classified from the viewpoint of the business procedure, and are classified into the middle classification. Furthermore, each business procedure classified into the middle category is classified according to the situation, and is classified into a small category. Further, when there are several modes in the situation classified by the sub-classification, the sub-classification is classified according to the mode to be a fine classification. This classification will be noted on the interview sheet. Further, each activity is provided with a convenient analysis aspect for analysis and extraction. For example, an activity purpose type, an activity type, an added value type, and the like can be set. It is also possible for the user to set the analysis cut from a unique viewpoint in the process of generating the intermediate list. Here, activities (business activity units) and resources (corporate resources)
Is a different concept and does not correspond one-to-one.
There are one-to-many, many-to-one, and many-to-many correspondences.

FIG. 6 shows an example of the classification work for the wholesale business, but the classification contents and the number of classifications differ depending on the type of business. However, the journalizing method for each business activity unit is not limited to the above, and can be arbitrarily set by a designer according to the type of business or purpose. The design may be changed so that the members and officers of the organization can easily use it as a business activity unit for calculating the activity cost.

The control device 100 extracts information (for example, up to the 24th field in FIG. 5) defining the business activity unit from the business survey information input based on the interview sheet, and outputs the information as shown in FIG. Generate a configuration activity list. The activity list is displayed on the display device 111 in a table format so that the operator can confirm the activity list.

Generation of Resource Driver List (S3: FIG. 8): Next, the control device 100 extracts necessary field data from the resource list and the activity list to generate a resource driver list. Control device 10
0 extracts the first to 22nd field data of the fields shown in FIG. 8 from the activity list. Next, the resource base of the resource corresponding to each activity is extracted from the resource list. If necessary, the resource consumption (total working hours) input from the input device 110 or the like is stored for each resource corresponding to each activity. This resource consumption may be extracted from the work survey information database 203.

Activity Driver List (S4: FIG. 9): Next, the control device 100 extracts a part of the activity list and generates an activity driver list. At this time, the number of activities per year is read from the input device 110 and the work survey information database 203 for each resource, and the number of activities is stored for each cost object.

Price List (S5: FIG. 10): Next, the control device 100 generates a price list with reference to the resource list and the resource driver list. At this time, the resource base of the resource list is divided by the resource driver unit, and the resource driver value corresponding to the resource consumption is determined and stored. Furthermore, the price corresponding to the activity unit price is calculated by multiplying the resource driver value by the resource rate.

Cost calculation (S6: FIG. 11): Finally, the control device 100 calculates the activity cost of the present invention with reference to the price list and the activity driver list. Then, a cost list having a field configuration as shown in FIG. 11 is generated and stored in the cost database 201. In the cost list of FIG. 11, the first to 33rd field data are extracted from the price list. The activity driver value (the number of activities) is extracted from the activity driver list. The cost, that is, the activity cost, is calculated by calculating the price (resource driver value × resource rate) × activity driver value (activity unit price × number of activities) according to the above equation (1).

The cost list is generated in the cost database 201 by the above procedure. When this is displayed on the display device 111 in a table format so that the operator can confirm it, an image as shown in FIG. 21 is obtained. The analysis cuts set for each activity are shown, and the resources are associated. The resource unit price (resource rate), resource consumption (resource driver), activity count (activity driver) are displayed for each resource of each activity, and the calculated activity cost (cost) is displayed.

The field configuration of the intermediate list group as described above can be variously changed. The intermediate list group itself is not essential, and a program may be created so as to calculate only a necessary list such as a cost list directly from the original data.

(Activity Cost Analysis Work) As can be seen from FIG. 21, according to the cost list stored in the cost database 201, it is obvious at a glance what the activity costs are in each business activity unit. With reference to FIG. 23, an analysis procedure for improving business efficiency by using the listed cost list will be described. For the extraction work used in this analysis, a sort / extract function, which is a standard function of the spreadsheet application program, is used.

First, a business activity to be targeted for business improvement is extracted from an analysis aspect set for each business activity (S11). Next, the extracted activity groups are sorted and displayed in descending order of activity cost (S12). Therefore, the analyst examines which of the resource unit price, the resource consumption, and the number of activities affects the soaring of the activity cost for the business activity having the high activity cost (S13). Through this work, the analyst can find the factor that increases the activity cost. The analyst who has recognized the item to be improved then substitutes a temporary numerical value in the item, and causes the control device 100 to calculate a new activity cost based on the substituted value (S14). That is, a simulation is performed. As a result, it is possible to grasp from the amount of reduction the amount of the target value to be set and the effect thereof. Based on this simulation, a corresponding task improvement goal is set, and the user is engaged in improving the efficiency of the actual task.

By using a macro program linked to a spreadsheet application program, it is possible to execute these analysis procedures only by selecting an icon.

(Customer Estimation Work) FIG. 24 shows a procedure for performing an estimation work for a customer using the database. When a customer requests a quote for a service (service), the salesperson first extracts business activities related to the service from an analysis aspect and creates a price list (S16). Next, the customer is made to grasp the contents of the business activities (services) and the total amount of the contents at the negotiation based on the price list (S17). For example, a sales person uses a notebook computer or the like to display a price quote on a display screen of the sales person, so that the customer can grasp the price. The customer compares the content of the business activity with the total amount and selects a desired service form from the services presented by the sales representative (S18). When the customer demands further cost reduction, it is possible to make a reverse proposal of service contents different from those considered by the sales representative by referring to the price list (S19).

By repeating such a series of procedures, it is possible to determine the contents of service provision that is both accurate and satisfactory at both times of negotiations, without spending time for estimating or changing the estimation. In other words, the quote can be provided in a form that the customer can quickly convince. In addition, by making a reverse proposal possible, it is possible to promote the efficiency of business activities across organizations.

(Advantages of this Embodiment) As described above, the activity cost calculation system of this embodiment has the advantages shown in FIG.

That is, conventionally, even if an attempt is made to improve the efficiency of business activities, it has not been possible to grasp the expected effect of the efficiency improvement on a money basis. For this reason, even if employees make suggestions for improvement, it is not possible to appeal the benefits,
No approval was obtained for improvement activities. Moreover, even if the improvement activities were promoted, the effects could not be grasped quantitatively.
Attempting to determine the cost of services based on financial data was time consuming and impractical.

However, according to the above embodiment, the state of the business activity can be grasped at a glance on the basis of the amount of the activity cost, so that it is easy to propose an improvement activity.
In addition, it became easier to grasp the priority of starting improvement activities. In other words, by starting improvement from the one with the highest expected effect, it has become possible to carry out efficient business improvement.

For example, by providing a system for evaluating business improvement based on the activity cost, improvement activity proposals become active, the results of the improvement activities can be accurately evaluated, and improvements based on priorities can be made. It becomes executable. Such activities can improve inefficient activities and reduce costs such as labor costs, thereby significantly increasing the profit margin.

Further, since the processing procedure is standardized and automated, the time required to determine the cost of the service is reduced to, for example, about 2500 times less than the conventional one, and it can be used by any organization and is practical. It became something.

(Embodiment 2) Embodiment 2 of the present invention provides an aggressive simulation system using the cost database created in Embodiment 1.

FIG. 26 shows a system diagram employed in the second embodiment. This simulation system is shown in FIG.
As shown in FIG. 1, a terminal device group 1 including a plurality of control devices 100 is connected to a company database 2 via a network such as a LAN. However, instead of executing on a network such as a LAN, the first embodiment
Alternatively, a stand-alone computer may be directly connected to the database.

In the terminal device group 1, the same control devices 100 as those described in the first embodiment are installed in parallel. The detailed configuration of the control device 100 is the same as that of the first embodiment. However, each control device 100 includes the first embodiment.
In addition to the above program, the cost simulation program of the present invention is configured to be executable. The input device 110 described above is connected to each control device 100.

The company database 2 includes an activity unit price database 204 and a production plan budget management database 2 in addition to the cost database 201 created in the first embodiment.
05, an in-house database such as a customer-specific product database 206 and a sales record database 207.

The activity unit price database 204 is configured by extracting only the activity unit price (resource unit price × resource consumption amount: price) information from the data stored in the cost database 201. However, instead of extracting the activity unit price to a separate database, the activity unit price may be directly calculated from the cost database and referred to. For example, a configuration may be such that the price column of the price list, which is an intermediate list, is directly referred to.

The production plan budget management database 205, the customer-specific product database 206, and the sales performance database 2
Reference numeral 07 denotes a database, such as a production plan budget management, a customer merchandise management, or a sales management, provided for an ordinary company, and the contents thereof can be variously changed by an organization. In particular, the production plan budget management database 205 for managing the number of products produced and for managing the budget has a link relationship set so that the contents can be updated by the update data of the actual cost value simulated on the cost database 201. And

(Explanation of Operation) Next, an outline of the cost simulation according to the second embodiment will be described with reference to FIG.

1) First, when the execution of the cost simulation program of the present invention is designated by the operation of the operator, each control device 100 sequentially displays a series of input screens as shown in FIG. And accepts input information entered by the operator. What corresponds to the input information depends on the type of industry, but is information necessary for calculating the gross profit in the type of industry. For example, if the business type is wholesale, sales forecasting, delivery
The sales unit price, gross profit rate, scale and frequency of promotion, return rate / number of times, ratio of standard / special number, etc. can be considered. In particular, the cost simulation system according to the present embodiment includes:
It is composed of two types of simulators, a service simulator (FIGS. 29 and 32) and a product replacement simulator (FIGS. 30 and 31). The service simulator is configured so that the cost can be simulated by using the “number of activities” as a parameter based on a service-related parameter (fixed shipping quantity cost) that does not depend on the shipment quantity of a product or the like.
The commodity replacement simulator is configured to be able to simulate the “variable cost per piece” based on the shipping quantity variable cost that depends on the shipping quantity of commodities and the like. In particular, the shipment quantity variable cost is simulated by weighted averaging based on the shipment quantity ratio of whether the shipment quantity is standard or bargain sale, as an input parameter.

2) On the other hand, the control device 100 generates an intermediate list in the cost database 201 for the type of business to be simulated according to the first embodiment. Then, the control device 100 calculates the “activity unit price”, that is, the cost consumed per business activity unit by the equation (2), or refers to the price list directly, and calculates the activity unit price as the shipping quantity fixed cost and the shipping quantity. The cost is divided into variable costs and stored in the activity unit price database 204 in association with the business activity unit.

(Activity unit price) = (Resource unit price) × (Resource consumption amount) (2) 3) Next, the control device 100 calculates a gross profit amount based on the input information, and calculates the gross profit amount based on the formula (3). The expected operating profit (referred to as cost profit) is calculated.

(Expected operating profit) = (Gross profit) − (Total required activity cost) (3) The expected operating profit is calculated by the cost and the shipping quantity fluctuation by the service simulator regarding the fixed shipping quantity cost. The cost is calculated by summing the costs of the commodity replacement simulator.

4) Finally, a discount rate and a rebate rate that can be presented at the time of negotiation are calculated based on the calculated expected operating profit by a certain formula. By this calculation, the activity cost can be converted into a numerical value reflecting the actual cost.

5) The control device 100 accumulates and stores the above-mentioned input information for a certain period (for example, one year), updates the value of the number of activities stored in the cost database 201 every certain period, and constantly reflects the actual situation. Keep it.

According to the above procedure, it is possible to calculate the activity cost, the operating profit by customer, the upper limit of the rebate rate, the upper limit of the discount rate, the profit on the customer side, and the like as the output values of the cost simulation inside and outside the organization.

Further, a specific operation procedure of this embodiment is shown in FIG.
Will be described with reference to the screen input flowchart of FIG.

(Input of Current Service: S21: FIG. 2)
9): The control device 100 displays a service simulator input screen for inputting service information that does not affect the shipment quantity. In this service simulator, for example, as shown in FIG. 29, columns such as a cost profit amount, a cost profit ratio, a presentable rebate rate, and the like are provided in the upper part of the service simulator as display columns of the trial calculation results by the simulator. At the bottom of the screen, for example, a target period setting column and a condition input column are provided. In the condition input column, items required for service-related items that are not related to the shipment quantity of products or the like in order to calculate the gross profit amount are displayed. This condition varies depending on the target industry. Each item may be configured so that the number of activities required to calculate the gross profit in the business type, that is, a parameter can be input. As parameters, two parameters, current and revised, can be input.
At present, a numerical value according to the content of the work currently being performed is input. In the revision, a desired numerical value to be simulated is input.

First, the operator inputs a period to be simulated by month or year. Next, the operator sequentially inputs the current parameters into the respective input fields of “condition input”. The input parameter is, for example, the number of times, a percentage, or an amount according to conditions.

(Input of current transaction product: S22: FIG. 3)
0): Next, the control device 100 activates a product replacement simulator in order to simulate the cost related to the shipment quantity of the product or the like. On the commodity replacement simulator input screen, for example, as shown in FIG. 30, at the top, various trial calculation results are displayed along with whether the data is monthly data or annual data. As the calculation result, for example, in addition to the items displayed on the service simulator of FIG. 29, for example, a retail wholesale price and a retail wholesale gross amount are displayed. Each item displays a trial calculation result calculated according to the current parameters. In the column of revision, a trial calculation result including a product for which a new product lineup is proposed is displayed. Further below that, the increase / decrease rate of the trial calculation using the revised parameter with respect to the trial calculation using the current parameter is calculated and displayed. On the other hand, for example, a product analysis input field is displayed at the lower part of the product replacement simulator display screen. In this input field, the number of activities related to the shipment quantity of a product or the like can be input. The current status of merchandise transactions can be entered in the top row for each product. In addition, commodities can be divided into basic commodities and special merchandise commodities, and the shipping quantity ratio can be input. The simulation is performed by allocating the total number of activities based on the shipment quantity ratio, averaging the activity unit price related to the shipment quantity variable cost, and calculating “cost per piece”.

The operator sequentially inputs the number of activities corresponding to each column, that is, a parameter, in the current condition input column of the product analysis column. The input parameter may be a percentage, an amount, or a number. In the product analysis column, columns such as a cost profit ratio, a retail wholesale amount, and a retail wholesale gross amount may be calculated and displayed in units of rows. When the operator inputs all the current parameters, the control device 100
Performs a trial calculation according to a calculation formula described later, and displays the result in a predetermined column of a product analysis column and a trial calculation result display column. With the above, the current numerical value input is completed, and the cost by the service simulator and the cost by the commodity replacement simulator are summed up. Then, the cost profit (expected operating profit), the cost profit ratio (expected operating profit rate), the presentable rebate rate, the retail wholesale amount and the retail wholesale gross amount relating to the current situation are calculated and displayed.

(Addition of new product, deletion input of existing product:
S23: FIG. 31): The following steps S23 to S24 are performed when performing a simulation of how the profit changes when the current parameter is changed. The operator inputs the transaction contents of the candidate product for which a new product lineup to be simulated is proposed in the line following the current parameter input line on the product replacement simulator input screen in accordance with the current parameter input. Whether a new product is added or a product is deleted is determined by, for example, inputting a numerical value indicating addition / deletion in the transaction column of the product analysis column. For example, if "1" is input, it indicates that a new product is added, and if "0" is input, it indicates that the product is deleted.

When the input of the addition of a new product or the deletion of an existing product is completed, the control device 100 presents a cost margin, a retail wholesale price, a retail wholesale gross price, and a presentable price based on the parameters of the new product addition or the existing product deletion. A discount rate or the like is calculated and displayed in a predetermined column of the product analysis column. Further, the control device 100 performs a simulation trial calculation by adding or subtracting a new product addition or an existing product deletion to the current parameter, and displays the result in the revision column of the trial calculation result display column. Further, the control device 100 calculates an increase / decrease rate in comparison with the result of the trial calculation based on the current parameters and displays the calculated rate in the increase / decrease column.

(New service input: S24: FIG. 32):
When the simulation is performed with the service contents also revised, the operator displays the service simulator input screen again, and inputs a parameter to be simulated in the revision column of the condition input column. That is, the number of activities to be newly proposed is input. When a new numerical value is input in the revision column, the control device 100 calculates the cost profit, the cost margin, and the presentable rebate rate again based on the new numerical value, and displays them in the revision column of the trial calculation result display column. Further, the control device 10
0 calculates the rate of increase / decrease of the simulation result with respect to the result of the trial calculation using the current parameters, and displays the calculated rate in the increase / decrease column.

When the input of the revised parameters to the service simulator and the commodity replacement simulator is completed, the simulation is completed. In other words, the trial calculation result displayed in the revision column of the trial calculation result display column is the final expected operating profit from the new product lineup proposal and the new service proposal. If the operator is dissatisfied with the numerical value displayed in the trial calculation result display column, the operator must submit a new product proposal or new service proposal so that a satisfactory numerical value is displayed in the revision column of the trial calculation result display column. Change the parameters. The simulation based on the new product lineup proposal or the new service proposal may perform only one of them.

After the optimal number of activities and the price calculation based on the optimal number of activities are performed by the above cost simulation, the production quantity and the budget stored in the production management / budget management database 205, which is an in-house system, are updated based on the actual values. I just need. This production plan / budget management database 20
The budget and annual plan information referred to from the terminal device group 1 based on No. 5 are optimal data based on the simulation. The production planning / budget management database 20
Among the budgets, annual plan forecast values, and actual values made for data 5, the data corresponding to the activity unit price may be configured to be referred to by the cost simulator.

When the customer-specific merchandise database 206 is operated in-house, the attribute information of the newly proposed merchandise can be referred to by the cost simulator, or the new merchandise attribute set by the cost simulator can be referred to by the customer-specific merchandise. It can also be reflected in the database. Further, when the sales performance database 207 is operated in-house, the sales performance on the sales performance database 207 and newly proposed sales information can be referred to by the cost simulator, and the sales performance database of the sales performance database can be referred to as a result of the cost simulation. The content may be made updatable.

(Calculation method) The expected operating profit in the cost simulator is calculated by subtracting the related activity cost from the gross profit in principle, as described above. The specific calculation procedure will be set according to the type of business. The following is
It is an illustration of a calculation method of a cost profit amount, a cost profit ratio, and a presentable rebate rate in the wholesale business. The underlined parameters in each equation are conditions to be input in a predetermined column of the simulator input screen.

Table 1 shows examples of activity unit prices in the wholesale business. However, if the type of business is different, the content of the activity unit price can be changed in various ways. The activity unit price extracted from the cost database 201 to the activity unit price database 202 is used as the activity unit price as basic data for cost calculation. Specifically, as shown in Table 1, the cost is read from the activity unit price database 204 separately into a fixed shipping quantity for the service simulator and a variable shipping quantity for the commodity replacement simulator.

[0089]

[Table 1] The expected operating profit, that is, the cost profit is calculated by Equation 1 while referring to the activity unit price as shown in Table 1.
In the following formulas, * mark is substituted from another calculation formula.

(Equation 1) Cost Profit = Gross Margin-Cost Gross Margin = Total of Individual Gross Margin Individual Gross Margin = Individual Sales x Gross Margin Cost = Shipping Volume Variable Cost ^* + Shipping Volume Fixed Cost ^* The shipping quantity variable cost of Equation 1 is calculated by Equation 2.

(Equation 2) Variable shipment cost = variable cost of individual shipment volume ^* Total variable shipment cost of individual shipment = variable cost per piece ^* × variable cost per individual shipment quantity = variable cost of on-site work ^* + Returned variable cost ^* × Individual return rate On- site work variable cost = Average cost of case work ^* / Average number of cases received × Ratio of individual case shipment quantity + Average cost of individual work ^* / Average number of individual work lots × 1-Individual case shipment quantity ratio Case Average work cost = Basic case work activity unit price x Individual standard shipment quantity ratio + Special sale case work unit price x 1-Individual standard shipment quantity ratio Average work cost = Standard bulk work activity unit price x Individual standard shipment quantity ratio + Special sale bulk work activity Unit price x 1-Individual standard shipment quantity ratio Return variable cost = Return case operation variable unit price x Average case quantity + Return return variable operation variable unit Quantity of quantity 1 Johi is calculated by the number 3.

(Equation 3) Shipping quantity fixed cost = Distribution / sales activity unit price other than shipping quantity variable cost × Number of activities + Costs other than distribution / sales cost ^* + General sales
Number of staff × General sales staff Monthly unit cost + Senior sales staff
Number of employees x Senior salesperson Personnel expenses Monthly unit price + Per sales
Center fee rate x sales + delivery truck cost rate
In ( g ) × number of delivery times 3, the distribution / business activity unit price other than the shipping quantity variable cost does not include the direct sales personnel cost, the delivery fee, and the delivery cost. Non-logistics and sales costs do not include direct labor costs. The costs other than logistics and sales are calculated by Equation 4.

(Equation 4) Costs other than logistics and sales = Order cost ^* + Billing / collection cost ^* Order cost = EOS order unit price × EOS order number + FAX
Order unit price × number of FAX orders + EOS order line unit price × EOS
Number of orders received + unit price of FAX orders × unit number of FAX orders + unit price for out-of-stock items × number of units for out-of-stock items + unit price for reservations × unit number of times for reservation request / collection cost = unit cost of billing operation × number of invoices + unit price of payment collation operation × number of payments The profit rate and the presentable rebate rate are calculated by Equation 5 based on the cost profit obtained by the above calculation.

(Equation 5) Cost Profit Ratio = Cost Profit / Sales ^* Sales = Total of Individual Sales Individual Sales = Applicable Delivery Unit Price × Individual Shipment Quantity × 1- Individual Return
Product rate presentable rebate rate = cost profit rate x presentable rebate
Although not shown in the example of the cost simulator display screen, the unit price of the break-even point may be calculated according to Equation 6 and displayed. If the break-even unit price can be calculated, the limit of the discount can be easily known. Equations 2 and 3 for individual shipment variable costs and fixed shipment quantity costs
Calculated according to

(Equation 6) Break-even unit price = Individual shipping quantity variable cost ^* + Allocated shipping quantity fixed cost ^* / shipping quantity x gross margin Allocated shipping quantity fixed cost = Shipping quantity fixed cost x Individual shipping quantity variable cost / Individual Total of shipping quantity variable costs (Advantages) According to the second embodiment, there are the following advantages.

1) According to the cost simulator of the present embodiment, since the cost and the profit are instantly determined for the business operator, the break-even point can be accurately grasped, and drastic price setting can be performed.

2) By using the cost simulator of the present embodiment by the members of the organization, cost awareness can be spread to the end of the members, and the right to determine prices can be transferred to the site staff without risk. be able to.

3) According to the cost simulator of the present embodiment, since the cost awareness is established among the members of the organization, it is possible to train sales personnel as supply chain planners.

4) According to the cost simulator of the present embodiment, daily business activities are used as a unit of input / output. Therefore, the cost simulator can be used as a front end in an existing in-house system, thereby realizing the actual management and budget of the field business.・ It is possible to centralize performance management and corporate resource management for each customer and product.

5) According to the cost simulator of the present embodiment, since the activity frequency information can be continuously collected, accurate cost calculation can be maintained with a small load.

Embodiment 3 Embodiment 3 of the present invention relates to a system configuration in a case where the activity cost calculation system in Embodiment 1 or the cost simulation system in Embodiment 2 is applied to a larger-scale system.

FIG. 33 shows a system diagram according to the third embodiment. As shown in FIG. 33, this system is configured by mutually connecting the terminal devices 1A, 1B,..., 1X and the cost service system 4 via the WAN 3. The control device 100 and the input device 1 constituting the terminal devices 1A,.
10 is the same as in the first embodiment, and a description thereof will not be repeated. However, each terminal device 1 is configured to be able to start, for example, a WWW browser, and when the system is used, the network address of the cost service system 4 is changed to a URL.
The cost service system 4
Is configured to be connectable to the server.

[0103] The WAN 3 is a wide area network, for example, a subscriber line, a dedicated line, and the like connected to each other. For example, the Internet is also included in the wide area network. Specifically, the terminal device 1 and the cost service system 4 are communicably connected to each other, for example, by specifying each other's network address via a connection company.

The cost service system 4 is a server system operated by, for example, a consultant company that provides an activity cost calculation service or a cost simulation service. Cost service system 4
Has cost databases 210A, 210B,..., 210X for each terminal device 1 contracted with, and further has a comparison information database 211. The cost databases 210A, 210B,..., 210X are similar to the cost databases of the first embodiment, and are installed for each corresponding terminal device. The comparison information database 211 is a benchmark master that summarizes comparison information between the cost databases 210.

The server of the cost service system 4 is configured to execute the activity cost calculation program or the cost simulation system in the first or second embodiment. The server refers to the cost database 210 associated with the accessed terminal device 1 and executes the above-described activity cost calculation or cost simulation. The server converts the data output by executing these programs into an HT
Convert to a hypertext format file such as ML,
The data is transmitted to the corresponding terminal device 1. Therefore, the image is displayed on the display device 110 of the terminal device 1 connected to the cost service system 4 in the same manner as when the activity cost calculation and the cost simulation are performed by the stand-alone system, and the data input and the result can be confirmed. It has become.

(Operation) In the above system, an operator who wants to execute activity cost calculation and cost simulation specifies the URL of the cost service system 4 and connects his / her own terminal device 1 to the server of the cost service system 4. . Next, the first embodiment or the second embodiment
While looking at the display screen provided by the browser in the same manner as described above, the user inputs necessary information such as sales, unit price, and product attributes. This information is stored in the corresponding cost database 210 of the cost service system 4. Each time new information is provided from the terminal device 1, the value on the cost database 210 of the cost service system 4 is updated. On the other hand, the activity cost calculation result and the cost simulation result calculated based on these pieces of information are transmitted to the terminal device 1 and displayed in the same image as when the program is executed stand-alone. Further, the comparison information from the comparison information database 211 is provided as needed. As this comparison information, comparison data of profit rates and discount rates with other companies can be considered.

According to the third embodiment, each operator can perform the activity cost calculation and the cost simulation according to the present invention without independently installing an activity cost calculation program and a cost simulation program or configuring a database. . Therefore, it is possible to easily and inexpensively enjoy the effects of the present invention. In addition, since cost comparison data with other companies is provided, it is easy to set competitive prices.

(Other Modifications) The above embodiment can be provided in various modifications. For example, the intermediate list shown in the first embodiment is only a convenient procedure for calculating the activity cost, and the cost can be calculated by another route or the cost can be directly calculated without outputting the intermediate list. . Similarly, the display screen for the display device is merely one display example, and its design and arrangement can be variously changed.

In the above embodiment, the database is prepared in the form of the cost database and the activity unit price database. However, it is sufficient that the activity cost or the activity unit price can be finally calculated, and there is no limitation on the number of databases or the configuration of fields and records. .

Further, the application of the activity cost calculation system and the cost simulation system is not limited to the wholesale business.
Various changes can be made to other industries.

[0111]

According to the present invention, each business activity is grasped in the form of an activity cost, and the activity cost of the business activity is provided so as to be comparable. A cost calculation system can be provided.

According to the present invention, a plurality of lists are output in a stepwise manner based on the basic data so that the lists can be integrated.
An activity cost calculation system that quickly calculates an activity cost for a business activity can be provided.

According to the present invention, the condition of the service and the condition of the new product can be set and the activity cost is referred to, so that it is possible to provide an activity cost calculation system that can easily simulate the cost.

[Brief description of the drawings]

FIG. 1 is a system diagram of the present invention in a stand-alone usage environment.

FIG. 2 is a flowchart of an activity cost calculation process.

FIG. 3 is an example of detailed cost item-specific cost information;

FIG. 4 is a record configuration diagram of a source list.

FIG. 5 is a record configuration diagram of an interview sheet.

FIG. 6 is an explanatory diagram of classification of business activity units (activities).

FIG. 7 is a record configuration diagram of an activity list.

FIG. 8 is a diagram illustrating a record configuration of a resource driver list.

FIG. 9 is a record configuration diagram of an activity driver list.

FIG. 10 is a record configuration diagram of a price list.

FIG. 11 is a record configuration diagram of a cost list.

FIG. 12 is an example of a resource unit price calculation sheet (sales department).

FIG. 13 is an example of a resource unit price calculation sheet (sales planning department).

FIG. 14 is an example of a resource unit price calculation sheet (order receiving section).

FIG. 15 shows an example of a resource unit price calculation sheet (ordering department).

FIG. 16 is an example of a resource unit price calculation sheet (account collection section).

FIG. 17 shows an example of a resource unit price calculation sheet (account payable collection section).

FIG. 18 shows an example of a resource unit price calculation sheet (distribution section).

FIG. 19 is an example of a resource unit price calculation sheet (distribution center).

FIG. 20 is an example of a resource unit price calculation sheet (general management section).

FIG. 21 is a display example of a cost list.

FIG. 22 is a display example of a main menu.

FIG. 23 is an example of an analysis procedure using the activity cost calculation system.

FIG. 24 is an example of an estimation procedure of the activity cost calculation system.

FIG. 25 is an explanatory diagram of advantages of the activity cost system.

FIG. 26 is a system diagram of the present invention in a use environment connected to a company network.

FIG. 27 is a conceptual diagram of a cost simulation.

FIG. 28 is a flowchart of a cost simulation process.

FIG. 29 is an explanatory diagram of input of current parameters in the service simulator.

FIG. 30 is an explanatory diagram of input of current parameters in the commodity replacement simulator.

FIG. 31 is an explanatory diagram of input of a new product lineup candidate product in the product replacement simulator.

FIG. 32 is an explanatory diagram of input of a new service proposal in the service simulator.

FIG. 33 is a system diagram of the present invention in a use environment providing a cost simulation service.

[Explanation of symbols]

DESCRIPTION OF SYMBOLS 1 ... Terminal device 2 ... Corporate database 3 ... Wide area network (WAN) 4 ... Cost service system 100 ... Control devices 201, 210A, 210B, ..., 210X ... Cost database 202 ... Cost information database by detailed expense item 203 ... Business survey information database 211 ... comparison information database

Continued on the front page (72) Inventor Kosaku Sato 4-20-3 Ebisu, Shibuya-ku, Tokyo Ebisu Garden Place Tower 14th Floor Price Waterhouse Consultant Co., Ltd. F-term (reference) 5B049 AA01 BB11 CC03 CC11 CC31 CC36 DD01 DD05 EE01 EE02 EE41 FF03 FF04 FF07

Claims (12)

[Claims] 1. An activity cost calculating system for calculating an activity cost for a business activity, wherein a resource unit price representing a time unit price per activity, a resource consumption amount representing a time required for one activity, and A database that records a plurality of records composed of each field of the number of activities per unit period in a rewritable manner; and that the resource unit price, the resource consumption and the number of activities are stored in the database in an updatable manner and stored in the database. A control device for calculating an activity cost for each business activity unit by multiplying the resource unit price, the resource consumption and the number of activities. 2. The control apparatus according to claim 1, wherein the control unit newly calculates the activity cost each time one of the resource unit price, the resource consumption, and the number of activities is changed, and stores the activity cost in the database in correspondence with the business activity unit. The activity cost calculation system according to claim 1, wherein 3. The control device refers to the activity cost in the database, extracts records in descending order of the activity cost, and executes a business activity unit, a resource unit price,
2. The activity cost calculation system according to claim 1, wherein any one or more of the resource consumption, the number of activities, and the activity cost is displayed so as to be able to be confirmed by an operator. 4. The control device according to claim 1, wherein:
The activity cost according to claim 1, wherein the resource unit price, the resource consumption, the number of activities, and the activity cost are calculated based on any one or more of financial information and business survey information, and the activity cost can be stored in the database. Calculation system. 5. The control device generates one or more intermediate lists based on the detailed cost item-specific cost information, financial information, and business survey information, and then generates a cost list including the activity costs, and 5. The activity cost calculation system according to claim 4, wherein the activity cost calculation system stores the activity cost. 6. The activity cost calculation system according to claim 1, wherein the control device is configured to be able to calculate a resource unit price obtained by dividing a labor cost by a total working time of the personnel involved in the labor cost. 7. The control device refers to the cost database and determines an activity unit price, which is obtained by multiplying the resource unit price and the resource consumption amount, for one activity of the business activity by a predetermined amount. The activity cost calculation system according to claim 1, wherein the expected operating profit amount can be calculated by subtracting the expected operating profit amount from the gross profit amount obtained from the financial information. 8. The activity cost calculation system according to claim 7, wherein the control device is configured to be able to calculate the expected operating profit ratio by dividing the expected operating profit by the sales. 9. The control device divides an activity unit price obtained from the cost database into a fixed shipping quantity cost irrelevant to a shipping quantity of a product or the like and a shipping quantity variable cost related to the shipping quantity of a product or the like, Calculates service-related costs that do not depend on the shipment quantity based on the fixed shipment quantity cost, and calculates the product-related costs by weighted average of the shipment quantity change cost based on the shipment quantity ratio that indicates the ratio between standard products and special sale products. The activity cost calculation system according to claim 7, wherein the expected operating profit amount can be calculated by adding the service-related costs and the product-related costs. 10. An activity cost calculation method for calculating an activity cost for a business activity, comprising the steps of calculating, for each business activity unit, a resource unit price representing a time unit price per activity; Inputting the resource consumption amount to be represented, inputting the number of activities per unit period, calculating the activity cost for each business activity unit by multiplying the resource unit price, the resource consumption amount and the number of activities, An activity cost calculation method comprising: 11. A step of calculating an activity unit price representing an amount consumed per one activity of the business activity by multiplying the resource unit price and the resource consumption amount, and calculating the activity unit price from a gross profit obtained from predetermined financial information. 11. The activity cost calculation method according to claim 10, comprising: calculating an expected operating profit amount by subtracting an activity unit price. 12. A machine-readable recording medium on which a program for causing a computer to execute the activity cost calculation method according to claim 10 is recorded.