JP7324162B2 - Cost output device, cost output method, and cost output program - Google Patents

Description

The present invention relates to a cost output device, a cost output method, and a cost output program.

Conventionally, when grasping the cost, the cost was calculated based on the closing date (processing date). As a result, there are many cases where the costs incurred after the processing date are not captured correctly. Specifically, for example, when the processing year and month are fixed and the next month comes, there is a case where the completely invisible cost suddenly appears and deviates from the planned cost. For example, there is Patent Document 1 as a system for calculating costs.

Japanese Patent Application Laid-Open No. 2003-289403

However, Patent Literature 1 does not describe anything about grasping the costs generated at the site after the processing date.

The present invention has been made in view of the above, and provides a cost output device, a cost output method, and a cost output program capable of collectively grasping the costs generated at the site by cost unit. With the goal.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a cost output device comprising a storage unit and a control unit, wherein the storage unit contains data including cost information for each expense item for each date of occurrence. is stored, and the control unit refers to the table, and in addition to the costs calculated in the current processing year and month, the costs not calculated in the current processing year and and cost output means for outputting future costs, which are costs generated after the current processing year and month, by cost unit.

Further, according to one aspect of the present invention, the cost output means may output the future cost as preliminary cost report data.

Further, according to one aspect of the present invention, the cost unit may include direct, indirect, material costs, subcontracting costs, labor costs, expenses, and other costs.

Further, in order to solve the above-described problems and achieve the object, the present invention provides a cost output method to be executed by an information processing apparatus having a control unit and a storage unit, wherein the storage unit stores A table in which data including cost information for each item of expenses for each day is registered is stored, and executed by the control unit, referring to the table, in addition to the cost calculated in the current processing year and month , a cost output step for outputting costs not calculated in the current processing year and future costs, which are costs generated after the current processing year, for each expense item.

Further, in order to solve the above-described problems and achieve the object, the present invention provides a cost output program to be executed by an information processing apparatus having a control unit and a storage unit, wherein the storage unit includes:
A table is stored in which cost information data for each expense item for each date of occurrence is registered. It is a cost output program for executing a cost output step of outputting costs not calculated in the processing date and future costs, which are costs generated after the current processing date, for each expense item.

ADVANTAGE OF THE INVENTION According to this invention, it is effective in being able to grasp|ascertain the cost which generate|occur|produces at a local point collectively according to a unit of cost.

FIG. 1 is a block diagram showing an example of a cost output device according to this embodiment. FIG. 2A is a diagram showing an example of the configuration of data in the price prompt report table and the data table. FIG. 2B is a diagram showing an example of the configuration of data in the price prompt report table and the data table. FIG. 3 is a diagram for explaining the outline of the overall processing of the control section of the cost output device of FIG. FIG. 4 is a diagram showing a display example of the prompt cost report screen. FIG. 5 is a diagram showing an example of a production cost detail report. FIG. 6 is a diagram showing an example of a manufacturing cost detail report when there are no details.

An embodiment of the present invention will be described in detail based on the drawings. It should be noted that the present invention is not limited by this embodiment.

[1. overview]
Conventionally, when grasping the cost, the cost was calculated based on the closing date (processing date). As a result, there are many cases where the costs incurred after the processing date are not captured correctly. Specifically, for example, when the processing year and month are fixed and the next month comes, there is a case where the completely invisible cost suddenly appears and deviates from the planned cost.

Therefore, in this embodiment, in addition to the costs calculated in the current processing year, costs not calculated in the current processing year and costs incurred after the current processing year are defined as future costs. Then, by outputting preliminary figures for each cost unit, the costs incurred at the site (calculated (closed) costs in the current processing year and month and future costs) can be grasped collectively for each cost unit. make it possible to

Specifically, in this embodiment, in addition to the costs currently occurring, that is, the costs calculated in the current processing year and month, the future costs are calculated as direct, indirect, material costs, outsourcing costs, It is grasped by the cost unit such as cost, expenses, and other costs. At that time, we do not make any changes to the input that generates the cost, and only make it visible in the final cost form. Since the future cost has not been finalized yet, it may still be changed, but it is displayed as a preliminary value (preliminary cost report data), and in that case, the actual Output the preliminary value obtained from the table so that it can be identified. By grasping the cost in the preliminary report in this way, it becomes possible to grasp the state of the cost for each project, and to make quick management decisions.

This embodiment can basically be applied to any industry that calculates costs, but it is particularly useful for IT, media, construction, and individual production that are managed by project numbers. is.

[2. composition]
An example of the configuration of the cost output device according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of a cost output device 100 according to this embodiment.

The cost output device 100 may be, for example, a commercially available desktop personal computer, and is not limited to a stationary information processing device such as a desktop personal computer, but may be a commercially available notebook personal computer or PDA (Personal Digital Assistants). , a smart phone, a tablet personal computer, or other portable information processing device.

The cost output device 100 includes a control section 102 , a communication interface section 104 , a storage section 106 and an input/output interface section 108 . Each unit included in the cost output device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the cost output device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the cost output device 100 and other devices such as the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Thereby, the communication interface unit 104 is configured to be capable of data communication with other devices via the network 300 .

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 . Also, “output” includes displaying on the monitor of the output device 114 and printing with the printer of the output device 114 . In addition, the user's manipulation of information displayed on the monitor 114 using the input device 112 or the like may be referred to as "user manipulation via the UI".

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). 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 also has a cost price report table 106a and a data table 106b. FIGS. 2A and 2B (hereinafter referred to as FIG. 2) show the cost price report table 106a and the purchase data, movement data, transfer data, travel expense data, daily report data, financial journal data, which are stored in the data table 106b. It is a figure which shows one structural example of indirect cost data. The preliminary cost report table 106a, movement data, transfer data, travel expense data, daily report data, financial journal entry data, and indirect cost data are linked by project numbers.

The preliminary cost report table 106a is a table for storing cost accounting data and preliminary cost report data. As shown in FIG. 2, the preliminary cost report table 106a includes project number, project name, order receipt number, customer CD, customer name, product number, product number name, product category, product category name, department CD, department name, Responsible department CD, responsible department name, person in charge CD, person in charge, order date, sales date, completion date, lost order date, contract completion date, costing date, order unit contract amount, order unit cost amount, order unit gross Profit amount, contract gross profit rate per order received, actual contract amount per received order, actual cost amount per received order, actual gross profit amount per received order, actual gross profit rate per received order, contract amount per received line, cost amount per received line, gross profit per received line Profit amount, contracted gross profit amount for each order received line, actual contract amount for each received line, actual cost amount for each received line, actual gross profit amount for each received line, actual gross profit rate for each received line, budget actual cost amount, budget actual gross profit amount , Budget Actual Gross Profit Margin, Fiscal Date, Detail Department CD, Detail Department Name, Cost Department CD, Cost Department Name, Occurrence Date, Slip Number, Slip Line Number, Expense Item CD, Expense Item Name, Vendor CD, Vendor It is used to associate and register data such as product name, product CD, product name, work hours, quantity, unit price, amount of money, application of details, allocation coefficient, cost item category, and cost item category name.

The data table 106b is a table for storing purchase data, movement data, transfer data, travel expense data, expense payment schedule data, daily report data, financial journal entry data, indirect cost data, and the like.

As shown in FIG. 2, the purchase data includes purchase department CD, purchase department name, purchase cost department CD, purchase cost department name, purchase date, purchase number, purchase line number, and supplier CD. , supplier name, product CD, product name, quantity, unit price, amount of money, item application, cost item category, cost item category name, project number, and other data.

The transfer data includes transfer department CD, transfer department name, transfer cost department CD, transfer cost department name, transfer date, transfer number, transfer line number, product CD, product name, quantity, unit price, and cost, as shown in FIG. Data such as amount, item application, cost item category, cost item category name, project number, etc. may be included.

As shown in FIG. 2, the transfer data includes transfer department CD, transfer department name, transfer cost department CD, transfer cost department name, transfer date, transfer slip number, transfer line number, product CD, product name, quantity, unit price, It may contain data for amount, item application, cost item category, cost item category name, and project number.

As shown in FIG. 2, the travel expense data includes travel expense department CD, travel expense department name, travel expense cost department CD, travel expense cost department name, recording date, travel expense slip number, travel expense slip line number, expense item CD. , cost item name, vendor CD, vendor name, product CD, product name, quantity, unit price, amount, item application, cost item category, cost item category name, project number, and other data.

As shown in FIG. 2, the daily report data consists of the responsible department CD, responsible department name, cost department CD, cost department name, daily report date, work hours, amount, application of details, allocation coefficient, cost item category, and cost item category name. , project number, etc.

As shown in Fig. 2, the financial journal entry data consists of journal entry department CD, journal entry department name, cost department CD, cost department name, date of occurrence, slip number, slip line number, amount, item application, cost expense category, cost expense category May include data such as name, project number, etc.

As shown in Fig. 2, indirect cost data includes department CD, department name, cost department CD, cost department name, month of occurrence, amount, application of details, allocation coefficient, cost item category, cost item category name, project number, etc. may contain data from

Returning to FIG. 1, the control unit 102 is a CPU or the like that comprehensively controls the cost output device 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. Here, the control unit 102 functionally and conceptually includes a data update unit 102a, a cost output unit 102b, and a screen display control unit 102c.

For example, the data update unit 102a updates the purchase data, movement data, transfer data, travel expense data, and expense payment schedule stored in the data table 106b in accordance with the operator's operation on the input screen displayed on the monitor 114. Create and update data, daily report data, financial journal data, indirect cost data, etc.

The cost output unit 102b refers to the data table 106b (purchase data, movement data, transfer data, travel expense data, daily report data, financial journal data, indirect cost data, etc.) to generate cost accounting data for the current processing year and month. is calculated and output, and stored in the storage unit 106 . Also, the cost output unit 102b adds the data table 106b (purchase data, movement data, transfer data, travel expense data, daily report data, financial Journal data, etc.) to calculate and output future costs, which are costs that have not been calculated in the current processing year and months, and costs that occurred after the current processing year, as preliminary cost report data by cost unit. , is stored in the preliminary cost report table 106a. Since indirect cost data is calculated on a monthly basis, it is not used to calculate future costs.

The screen display control unit 102c controls the display of various screens (for example, the cost report screen) displayed on the monitor 114 and the acceptance of input on the screen.

[3. Concrete example]
A specific example of processing of the cost output device 100 according to the present embodiment will be described with reference to FIGS. 1 to 6. FIG. FIG. 3 is a diagram showing a flow for explaining the processing flow of the control unit 102 of the cost output device 100. As shown in FIG. The flow of processing of the control unit 102 of the cost output device 100 will be described with reference to FIG.

In FIG. 3, the cost output unit 102b stores data in the data table 106b (purchase data, movement data, transfer data, travel expense data, daily report data, financial journal data, overhead cost data) at the current processing year and month (closing time). to calculate and output cost accounting data (S1). Here, the cost data (closed cost data) in the current processing year and month is calculated.

Also, the cost output unit 102b refers to the data table 106b (purchase data, movement data, transfer data, travel expense data, daily report data, financial journal data) in addition to the cost calculated for the current processing year and month. Then, the costs not calculated in the current processing year and the future costs, which are the costs generated after the current processing year and month, are calculated and output as preliminary cost report data for each cost unit (S2). Since indirect cost data is calculated on a monthly basis, it is not used to calculate future costs.

FIG. 4 is a diagram showing a display example of the prompt cost report screen. FIG. 5 is a diagram showing an example of a production cost detail report. FIG. 6 is a diagram showing an example of a manufacturing cost detail report when there are no details.

In the cost report screen 400 shown in FIG. 4, an area 401 having a column for specifying the order number and buttons for specifying query conditions (single designation, arbitrary, multiple designation) of the order number, and the selection method of the cost generating department are specified. It has an area 402 with a button for (specify range, optional (whole range)) and a column for specifying the cost generating department, an area 403 for specifying the base date for outputting the preliminary cost report, and an execution button 404 . Basically, the order number is specified, and the data in the data table 106b is acquired using the project number associated with the order number of the cost preliminary report table 106a as a key.

When the execution button 403 is pressed, the cost output unit 102b refers to the data in the data table 106b according to the collation conditions (search conditions) of the areas 401 to 403, generates the preliminary cost report data, and stores it in the preliminary cost report table 106a. Register and output the cost accounting data and the preliminary cost report data as a manufacturing cost detail report in a prescribed format. The cost accounting data is calculated for each processing date and registered in the storage unit 106 . FIG. 5 is a diagram showing an example of a production cost detail report.

The example manufacturing cost detail report shown in FIG. 5 has a header and details. In the header, for example, the order number and order line number are used to grasp the increase/decrease and budget at the time of receiving an order. Regarding the cost amount, it will be the accumulation of the cost of the details displayed this time. By providing dates such as the date of order received and the date of lost order, it is possible to determine the status of the order by looking at the date.

In the details, for example, material costs, labor costs, outsourcing costs, expenses, and other indirect costs are displayed. ). Data with an asterisk (*) next to the date is the future cost. In the example shown in FIG. 5, future costs are the labor cost of 2019/01/30 of the direct labor cost, the main work of 2019/02, and the product number of 2019/02/10 of the direct material cost. Here, the judgment as to whether or not the data is future data is made by (1) judging what month the current processing year is, and if 2019/01 is the processing year and month, subsequent cost calculation cannot be executed. For example, (2) costs input after the current processing year and month, and even in the same processing year, data input after nighttime cost accounting is executed are output as future costs. The data whose processing year and month are later than the present and the data whose processing year and month are the same and which are input after the execution of the cost accounting are future costs.

As for direct labor costs, there are cases where the amount is obtained from the actual salary, so in that case, the amount may not be visible for each item, and only the total may be displayed. In the case of the future cost, the daily report may be tabulated and displayed, and when generated from cost transfer or purchase data, it may be displayed in detail units, or may be collectively displayed at the time of cost accounting.

Unlike labor costs, direct subcontracting costs do not have items such as work content and work time, and data such as supplier, product number, and quantity may be output. In addition, it is also possible to output in detail without summarizing.

The direct material cost may be composed of data similar to the direct outsourcing cost. Direct costs may be specified in the item number field. For direct others, detailed data may be output in the same manner as direct material costs and direct subcontracting costs.

Overhead costs may be expressed in units of indirect labor costs, indirect subcontracting costs, indirect material costs, indirect costs, and indirect others, respectively, in that order. Also, as mentioned above, the value of indirect costs cannot be grasped by future costs. This is because indirect costs are not determined by daily input, as they are used to grasp the timing of closing the month. The order of each cost element can be set in the master.

FIG. 6 is a diagram showing an example of a manufacturing cost detail report when there are no details. As shown in FIG. 6, when there is no detail, only the header is displayed and the detail is displayed as "0". It has the meaning of confirming the cost, but if there is an order for an existing contract, it is possible to grasp the status. In the above, it is possible to instantly determine the status of the contract and the status of the gross profit rate taking into account the status of the cost, including the future cost.

As described above, according to the present embodiment, the data table 106b in which data including the cost information of each expense item for each date of occurrence is registered, and the a cost output unit 102b that outputs future costs, which are costs not calculated in the current processing year and month and costs incurred after the current processing year and month, in addition to the current costs, for each cost unit, There is an effect that it becomes possible to collectively grasp the costs (current costs and future costs) generated at the local point by cost unit.

[4. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

In addition, unless otherwise specified, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed arbitrarily.

Also, with respect to the cost output device 100, each illustrated component is functionally conceptual and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the cost output device 100, particularly the processing functions 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. Alternatively, it may be implemented as hardware using wired logic. In addition, the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and if necessary, the cost output device 100 mechanically read. That is, the storage unit 106 such as ROM or HDD (Hard Disk Drive) stores computer programs for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control section 102 in cooperation with the CPU.

Also, this computer program may be stored in an application program server connected to the cost output device 100 via any network, and all or part of it can be downloaded as necessary. be.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, 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-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Blu-ray (registered trademark) Disc, etc. shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single structure, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks. programs, tables, databases, and files for web pages.

Further, the cost output device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which arbitrary peripheral devices are connected. Also, the cost output device 100 may be implemented by installing software (including programs, data, etc.) for implementing the processing described in the present embodiment in the information processing device.

Furthermore, the specific form of distribution and integration of the device is not limited to the one shown in the figure, and all or part of it can be functionally or physically arranged in arbitrary units according to various additions or functional additions. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be implemented selectively.

100 Cost output device 102 Control unit 102a Data update unit 102b Cost output unit 102c Screen display control unit 104 Communication interface unit 106 Storage unit 106a Cost report table 106b Data table 108 Input/output interface unit 112 Input device 114 Output device 300 Network 400 Terminal device

Claims (5)

A cost output device comprising a storage unit and a control unit,
The storage unit contains
A table containing data containing cost information for each expense item for each date of occurrence is stored,
The control unit
By referring to the above table, in addition to the costs calculated in the current processing year, costs not calculated in the current processing year and future costs, which are costs that occurred after the current processing year a cost output means for outputting by unit;
A cost output device comprising: 2. The cost output device according to claim 1, wherein said cost output means outputs said future cost as preliminary cost report data. 3. The cost output device according to claim 1, wherein the cost unit includes direct, indirect, material cost, subcontracting cost, labor cost, expense, and other costs. A cost output method to be executed by an information processing device having a control unit and a storage unit,
The storage unit contains
A table containing data containing cost information for each expense item for each date of occurrence is stored,
executed by the control unit;
By referring to the above table, in addition to the costs calculated in the current processing year, costs not calculated in the current processing year and future costs, which are costs that occurred after the current processing year A cost output method characterized by including a cost output step for outputting by unit. A cost output program to be executed by an information processing device having a control unit and a storage unit,
The storage unit contains
A table containing data containing cost information for each expense item for each date of occurrence is stored,
In the control unit,
By referring to the above table, in addition to the costs calculated in the current processing year, costs not calculated in the current processing year and future costs, which are costs that occurred after the current processing year A cost printing program to run cost printing steps that print by unit.

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