JP2002297701A - Versatile type cost-accounting system capable of creating and prearing manufacturing cost accounting expression by itself, and calculating method therefor - Google Patents
Versatile type cost-accounting system capable of creating and prearing manufacturing cost accounting expression by itself, and calculating method thereforInfo
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- JP2002297701A JP2002297701A JP2001096003A JP2001096003A JP2002297701A JP 2002297701 A JP2002297701 A JP 2002297701A JP 2001096003 A JP2001096003 A JP 2001096003A JP 2001096003 A JP2001096003 A JP 2001096003A JP 2002297701 A JP2002297701 A JP 2002297701A
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- 238000000034 method Methods 0.000 title claims abstract description 110
- 238000004519 manufacturing process Methods 0.000 title claims abstract description 81
- 238000004364 calculation method Methods 0.000 claims abstract description 139
- 239000011159 matrix material Substances 0.000 claims abstract description 24
- 230000008569 process Effects 0.000 claims description 57
- 238000009826 distribution Methods 0.000 claims description 52
- 238000003860 storage Methods 0.000 claims description 21
- 230000008859 change Effects 0.000 claims description 9
- 239000000047 product Substances 0.000 description 74
- 238000010586 diagram Methods 0.000 description 8
- 230000000694 effects Effects 0.000 description 6
- 238000004220 aggregation Methods 0.000 description 4
- 230000002776 aggregation Effects 0.000 description 4
- 238000010276 construction Methods 0.000 description 3
- 239000006227 byproduct Substances 0.000 description 2
- 239000000470 constituent Substances 0.000 description 2
- 230000007547 defect Effects 0.000 description 2
- 241001195377 Prorates Species 0.000 description 1
- 238000005516 engineering process Methods 0.000 description 1
- 239000012467 final product Substances 0.000 description 1
- 230000006872 improvement Effects 0.000 description 1
- 239000000463 material Substances 0.000 description 1
- 238000004088 simulation Methods 0.000 description 1
Classifications
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- Y—GENERAL TAGGING OF NEW TECHNOLOGICAL DEVELOPMENTS; GENERAL TAGGING OF CROSS-SECTIONAL TECHNOLOGIES SPANNING OVER SEVERAL SECTIONS OF THE IPC; TECHNICAL SUBJECTS COVERED BY FORMER USPC CROSS-REFERENCE ART COLLECTIONS [XRACs] AND DIGESTS
- Y02—TECHNOLOGIES OR APPLICATIONS FOR MITIGATION OR ADAPTATION AGAINST CLIMATE CHANGE
- Y02P—CLIMATE CHANGE MITIGATION TECHNOLOGIES IN THE PRODUCTION OR PROCESSING OF GOODS
- Y02P90/00—Enabling technologies with a potential contribution to greenhouse gas [GHG] emissions mitigation
- Y02P90/02—Total factory control, e.g. smart factories, flexible manufacturing systems [FMS] or integrated manufacturing systems [IMS]
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- Y—GENERAL TAGGING OF NEW TECHNOLOGICAL DEVELOPMENTS; GENERAL TAGGING OF CROSS-SECTIONAL TECHNOLOGIES SPANNING OVER SEVERAL SECTIONS OF THE IPC; TECHNICAL SUBJECTS COVERED BY FORMER USPC CROSS-REFERENCE ART COLLECTIONS [XRACs] AND DIGESTS
- Y02—TECHNOLOGIES OR APPLICATIONS FOR MITIGATION OR ADAPTATION AGAINST CLIMATE CHANGE
- Y02P—CLIMATE CHANGE MITIGATION TECHNOLOGIES IN THE PRODUCTION OR PROCESSING OF GOODS
- Y02P90/00—Enabling technologies with a potential contribution to greenhouse gas [GHG] emissions mitigation
- Y02P90/30—Computing systems specially adapted for manufacturing
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- Management, Administration, Business Operations System, And Electronic Commerce (AREA)
- General Factory Administration (AREA)
Abstract
Description
【０００１】[0001]
【発明の属する技術分野】本発明は製造業を始めとしサ
ービス業及びその他の原価計算を必要とする企業におい
て、製造の実態に合った詳細で正確な原価計算を実行す
る上で有効な原価計算法に係わる発明である。また原価
計算システムを構築する分野では、原価対象費目を製品
にどのように配分するかを決定した場合、これを実現す
る為の具体的な計算手順を決め、さらにその計算手順を
正確に計算できるようにする演算技法に係わる分野と、
原価計算システムを構築するに当たり決められた費用配
分計算を実行可能にするシステム構築技術に関する分野
とがあり、本発明はこの2つの分野に関する。BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a costing method which is effective in executing detailed and accurate costing in accordance with the actual conditions of manufacturing in a manufacturing business, a service business, and other companies requiring costing. It is a law-related invention. Also, in the field of building cost accounting systems, if you decide how to allocate cost object items to products, you can determine a specific calculation procedure to realize this and further calculate the calculation procedure accurately. Fields related to arithmetic techniques
There is a field related to a system construction technology that enables execution of a predetermined cost allocation calculation when constructing a cost accounting system, and the present invention relates to these two fields.
【０００２】[0002]
【従来の技術】現在行われている殆どの原価計算は1962
年に制定された大蔵省の企業会計審議会による「原価計
算基準」を規範とするのが圧倒的であり、各原価対象費
目は費目別原価計算、部門別原価計算、製品別原価計算
の手順により行われている。2. Description of the Related Art Most costing currently performed is 1962
It is overwhelmingly based on the `` cost accounting standard '' established by the Ministry of Finance's Business Accounting Council established in 2015, and each cost object cost item is calculated by the procedure of cost accounting by item, cost accounting by department, and cost accounting by product. Is being done.
【０００３】この原価計算基準に準拠した計算では、製
品に直接賦課できる費用は製品に直接賦課し、製品に直
接賦課できない間接費用の計算は配賦と言う直接費の賦
課とは別の計算方法で計算する。この間接費の配賦計算
の基本的な考えは、各原価対象費目の費用を決定し（費
目別計算）、各費用を最も適した配分基準で直接部門及
び補助部門に配分し、この補助部門費用を更に直接製造
部門に配分する事により最終的に全費用を直接製造部門
に集計する。この直接製造部門に集計された費用を各直
接製造部門の原価計算期間中の予定操業時間で除し直接
製造部門別の時間単価を計算する（部門別計算）。この
部門別時間単価と各製品の製造に要した作業時間を乗じ
て各製品の製造原価を計算する（製品別計算）。このよ
うな製造原価を作業時間×時間単価で求める方法をここ
では説明の便宜上単価法と名付ける事とする。In the calculation based on this cost calculation standard, the cost that can be directly charged to a product is directly charged to the product, and the calculation of the indirect cost that cannot be directly charged to the product is calculated differently from the allocation of the direct cost called allocation. Is calculated. The basic idea of this indirect cost allocation calculation is to determine the cost of each cost object cost (calculation by cost item), allocate each cost to the direct department and auxiliary department on the most appropriate allocation basis, and By further allocating the costs directly to the manufacturing departments, all costs are finally aggregated directly to the manufacturing departments. The cost calculated for each direct manufacturing department is divided by the scheduled operation time during the cost calculation period of each direct manufacturing department to calculate the hourly unit price for each direct manufacturing department (calculation for each department). The production cost of each product is calculated by multiplying the unit time per unit by the work time required for manufacturing each product (calculation by product). Such a method of obtaining the manufacturing cost by (working time × hour unit price) is herein referred to as a unit price method for convenience of explanation.
【０００４】次に原価計算システムの構築は、原価計算
を必要とする企業或いは部門が上記の手続きに従って具
体的な原価計算手順を決定し、この指示を受けたシステ
ム構築担当者がその手順を正確に追従してプログラミン
グする事によりシステムを構築するのが通常であり、特
定した原価計算手順の計算を実行する固定型原価計算シ
ステムとなる。[0004] Next, in the construction of a cost accounting system, a company or a department requiring cost accounting determines a specific cost accounting procedure in accordance with the above procedure, and a person in charge of the system construction receiving the instruction instructs the exact procedure. It is normal to build a system by programming according to the above, and it becomes a fixed cost accounting system that executes the calculation of the specified cost accounting procedure.
【０００５】一方このような固定型原価計算システムで
は、製造環境の変化、原価計算の目的の変更、原価計算
精度の向上などの理由により、計算方法の変更の必要が
生じた場合その変更が困難である事から、やむを得ず継
続使用するか、高価な費用を投じて新たなシステムを再
構築する以外になく、計算方法の変化にも追従できる汎
用型の原価計算システムの要望が強い。On the other hand, in such a fixed cost accounting system, it is difficult to change the calculation method when it is necessary to change the calculation method due to a change in the manufacturing environment, a change in the purpose of the cost calculation, and an improvement in the cost calculation accuracy. Therefore, there is a strong demand for a general-purpose cost calculation system that can not only be continuously used or rebuilt a new system at a high cost but also can follow a change in the calculation method.
【０００６】[0006]
【発明が解決しようとする課題】原価計算の最も基本的
な考え方は発生した費用を各部門、工程、設備などを経
由して製品に転嫁していく事にある。しかし原価対象費
目の種類が多くなり途中の費用集計場所が多くなると計
算作業が膨大となり、かっての手計算の時代では殆ど不
可能であった。原価計算基準に記されている部門別の予
定単価を用いた単価法による計算はこれを避ける為に導
入された便宜的な簡略化された計算方法であり、この単
価法が現在の主体となっているが正確な原価を計算する
と言う目的には次の様な欠陥があり十分とは言えない。The most basic idea of cost calculation is to transfer the incurred costs to products via departments, processes, facilities and the like. However, the number of types of cost object costs and the number of locations for calculating costs in the middle increase the amount of calculation work, which was almost impossible in the days of manual calculation. The unit price calculation using the planned unit price for each department described in the cost accounting standard is a simplified simplified calculation method introduced to avoid this, and this unit price method is the current entity. However, the purpose of calculating accurate costs is not sufficient because of the following defects.
【０００７】すなわち単価法による原価計算方法には精
度上次の2つの欠陥がある。第１は単価法で計算した製
品別の製造原価を全部合計した総製造原価と、期間中に
発生した原価対象費目の総費用の間に差異の発生が避け
られず、原価計算処理上ではこの差異を適正な方法で処
理しなければならない。差異が発生する原因は時間単価
が予定単価である事に起因する所が大きい。第2は製品
への配分に当たり個々の原価対象費目の性質により独自
の配分基準で製品に配分しなければならないのに、全て
の原価対象費目を、製品の製造に要する作業時間或いは
設備の稼働時間を基準に一律配分する通常の方法には不
合理さがある。このような方法が採られるのは計算方法
の簡略化が理由となっている。That is, the cost calculation method based on the unit price method has the following two defects in accuracy. First, there is an inevitable difference between the total cost of goods calculated by the unit price method and the total cost of goods incurred during the period. Differences must be handled in a proper way. The cause of the difference is largely due to the fact that the hourly unit price is the planned unit price. Second, when allocating to products, each cost object cost must be allocated to the product according to the nature of the individual cost object items, but all cost object items must be allocated to the working time required for manufacturing the product or the operating time of equipment. There is irrationality in the usual method of uniformly allocating based on the criteria. Such a method is employed because the calculation method is simplified.
【０００８】原価計算の精度を上げる為には、直接製造
部門に配分された全ての原価対象費目の費用を製品の作
業時間によって製品に配分するのでなく、個々の原価対
象費目毎に計算期間中に発生した費用を最適な方法で製
品に配分することが出来るようにしなければならない。
さらに費用配分の経路としての費用集計場所を部門（通
常は直接製造部門）のみを経由して製品に配分すると言
う2ステップでの費用配分では実状にあった費用配分は
困難であり、原価対象費目によっては複数のステップを
経由して製品に配分した方がより実態に合った配分が可
能であり、このための計算技法の開発と、それをコンピ
ュータ上で計算出来るような原価計算システムが必要と
なる。In order to improve the accuracy of the cost calculation, the costs of all the cost object items directly allocated to the manufacturing department are not allocated to the products according to the working hours of the products, but are calculated for each individual cost object item during the calculation period. Must be able to allocate the costs incurred to products in an optimal way.
In addition, it is difficult to allocate the cost aggregation location as a route for cost allocation to products via only departments (usually direct manufacturing departments). In some cases, it is possible to allocate to products through multiple steps, so that it is possible to allocate more according to the actual situation.Therefore, it is necessary to develop a calculation technique for this and a cost calculation system that can calculate it on a computer Become.
【０００９】さらに原価計算システムに要求されるもう
1つの課題は汎用化の実現である。現在市販されている
汎用型原価計算システムは、原価計算基準を規範とし、
計算手法上は単価法による計算を採用しており、その汎
用化の方法はシステム内に予め幾つかの単価法による計
算パターンを用意しておき、原価対象費目毎に計算パタ
ーンを選択して計算する方法である。しかしこの方法で
は原価対象費目毎に個別の計算手順で計算したり、費目
毎に個別の配分ステップ数で配分する計算方法には対応
できない。[0009] Furthermore, the cost accounting system requires
One issue is the realization of generalization. General-purpose cost accounting systems currently on the market are based on cost accounting standards,
The calculation method is based on the unit price method, and the method of generalization prepares some calculation patterns by the unit price method in advance in the system and selects the calculation pattern for each cost object cost item to calculate. How to However, this method cannot be applied to a calculation method in which each cost object cost item is calculated by an individual calculation procedure or each cost item is allocated by an individual number of allocation steps.
【００１０】本発明の目的は、原価対象費目1つ１つに
ついて製品に配分する手順を決定し、これによって生じ
る煩雑な計算を正確にかつ簡単に実行する為の製造原価
計算式を創出する方法の提供と、この方法を利用して構
築した汎用型の原価計算システムを提供する事を目的と
する。最近の傾向である間接費の配分に使用されるABC
（活動基準原価計算）も費用を配分すると言う作業に関
しては数学的には全く同じように扱うことが出来る。[0010] It is an object of the present invention to determine a procedure for allocating each cost object cost item to a product, and to create a manufacturing cost formula for accurately and easily executing complicated calculations caused by the procedure. And a general-purpose cost accounting system constructed by using this method. ABC used to allocate overhead, a recent trend
(Activity-based costing) can be treated mathematically exactly the same as allocating expenses.
【００１１】[0011]
【課題を解決する為の手段】費用の製品への配分は単価
法でなく按分法を採用し、図2から図４にこれを実行す
る費用配分の設計方法を表わしたものであり、１つ１つ
の原価対象費目毎にその性質によって固有の配分経路を
経た製品への配分設計をするようにしており、この設計
の仕方によって実態に近い費用配分が可能となる。図2
は費用と製品との関係が材料費や直接労務費のように直
接的な場合であり、費用を製品に配分するのに最も合理
的な基準（例えば製品別重量、製品別作業時間）で按分
する場合。図３は費用と製品の関係が直接的ではないが
設備償却費のように途中に1つの費用集計場所（例えば
設備）を経由しそれぞれの配分ステップで最も合理的な
基準（例えば費用から設備へは設備の購入価格、設備か
ら製品へは製品別の設備稼働時間）で按分する場合。図
４は1つの費用集計場所では実情に合致した費用配分を
行うには無理があり、2つ以上の費用集計場所を経由し
て製品に配分することにより実状に合致した費用配分を
実現できる場合であり、間接労務費などがこれに該当す
る。これらのように費用を製品に配分するまでの経路と
各ステップでの配分基準を指定した図を配分設計図と名
付け、中間の費用集計場所を本システムの計算法では原
価工程と名付ける。[Means for Solving the Problems] The distribution of costs to products adopts a prorate method instead of a unit price method, and FIG. 2 to FIG. 4 show a cost allocation design method for implementing this. Allocation design to products via a unique allocation path is performed for each cost object cost item according to the nature of the cost object cost, and this design method enables cost allocation close to the actual situation. Figure 2
Is where the relationship between costs and products is direct, such as material costs or direct labor costs, and is apportioned according to the most rational criteria for allocating costs to products (eg, product-specific weight, product-specific working time). If you do. FIG. 3 shows that the relationship between cost and product is not direct, but the most rational standard (eg, from cost to equipment) in each allocation step via one cost aggregation place (eg, equipment) on the way like equipment depreciation cost Is the procurement price of equipment, and from the equipment to the product, the operation time of the equipment for each product). Fig. 4 shows a case where it is impossible to perform cost allocation that matches the actual situation at one cost aggregation location, and it is possible to achieve cost allocation that matches the actual situation by allocating to products via two or more cost aggregation locations. And indirect labor costs fall under this category. In this way, a diagram designating the route to allocate the cost to the product and the allocation standard at each step is named a distribution plan, and the intermediate cost totaling place is named a cost process in the calculation method of this system.
【００１２】図５は費用配分設計図を一般化したもので
あり、これにより全ての費用配分方法を配分設計図に表
現することが出来る。途中の原価工程にはこれを構成し
ている複数の構成要素があり（例えば設備と言う原価工
程には設備1、設備2、、、など）この要素の事を構成要
素と名付ける。設備と言う原価工程の構成要素から次の
製品に費用を配分するにはどの構成要素からも同じ配分
基準（例えば設備毎の製品別稼働時間）で配分する事が
可能であり、この場合には図３で示すように原価工程か
ら製品への配分基準を1つの基準項目で表わすことが出
来るが、同一原価工程の中の構成要素であっても個々の
構成要素によって違った配分基準で次の原価工程へ配分
した方が実情に合致する場合がある。図４はこの場合に
相当し、作業者群と言う原価工程の構成要素は直接作業
者と段取作業者で構成されており、2つの構成要素から
製品への配分は、直接作業者の費用は製品別の作業時間
を配分基準に、段取作業者の費用は製品別の段取回数を
配分基準にして配分することを示している。このように
各費用毎に別々の配分基準を使用し理想的な配分設計図
を作成するようにする。FIG. 5 is a generalized version of the cost distribution plan, whereby all cost distribution methods can be represented in the distribution plan. The cost process in the middle has a plurality of components that constitute it (for example, the cost process called equipment is equipment 1, equipment 2,...), And this element is named a component. In order to allocate the cost from the component of the cost process called equipment to the next product, it is possible to allocate the same allocation standard (for example, operating time for each product for each equipment) from any component, in this case As shown in FIG. 3, the allocation standard from the cost process to the product can be represented by one standard item, but even if it is a component in the same cost process, the following allocation standard differs depending on each component. The allocation to the cost process may match the actual situation. FIG. 4 corresponds to this case, and the components of the cost process called the worker group are composed of the direct workers and the setup workers, and the allocation of the two components to the product is the direct cost of the workers. Indicates that the work time for each product is allocated based on the allocation standard, and the cost of the setup operator is allocated based on the number of setups for each product. In this way, an ideal distribution plan is created by using different distribution criteria for each cost.
【００１３】作成された配分設計図の内容を通常の四則
演算を用い、各配分ステップ毎に費用の配分額を逐次計
算する方法では計算量が膨大になり、これを基に原価計
算システムを構築する方法ではその作業も膨大となりシ
ステムは高価となり且つ汎用化の実現も難しい。これを
解決する為に次のようにマトリックス式を使った演算技
法を導入する。[0013] The method of sequentially calculating the cost distribution amount for each distribution step using the ordinary four arithmetic operations on the contents of the created distribution design drawing requires a huge amount of calculation, and based on this, a cost calculation system is constructed. In such a method, the work is enormous, the system becomes expensive, and it is difficult to realize general-purpose. In order to solve this, an operation technique using a matrix expression is introduced as follows.
【００１４】図６は複数の原価対象費目の費用x1、x2、
x3、、、をそれぞれの費目毎の配分基準で第１の配分ス
テップ先の原価工程の構成要素に配分する時の費用配分
率表である。また数1式は第１の配分ステップ先の原価
工程の構成要素に配分される費用（z1、z2、z3、、、）
をマトリックス式で表現したものである。FIG. 6 shows costs x1, x2, a plurality of cost object costs.
7 is a cost distribution ratio table when x3,... are allocated to the components of the cost process at the first allocation step destination on an allocation basis for each cost item. Equation 1 is the cost (z1, z2, z3, ...) allocated to the components of the cost process at the first allocation step.
Is represented by a matrix expression.
【００１５】[0015]
【数１】 (Equation 1)
【００１６】図７はこの配分された第１の配分ステップ
先の、原価工程の構成要素の費用（z1、z2、z3、、、）
を次の第2の配分ステップ先の、原価工程の構成要素に
配分する時の配分率表である。数２式は第２の配分ステ
ップ先の、原価工程の構成要素に配分される費用（y1、
y2、y3、、、）をマトリックス式で表現したものであ
る。FIG. 7 shows the costs (z1, z2, z3,...) Of the components of the cost process after the first allocated allocation step.
Is a distribution ratio table for allocating to the components of the cost process at the next second allocation step destination. Equation 2 is the cost (y1,
y2, y3, ...) are represented by a matrix expression.
【００１７】[0017]
【数２】 (Equation 2)
【００１８】数3式はこの2つのマトリックス式を演算す
る場合の計算式であり、これにより得られたマトリック
スのエレメントの値が、原価対象費目を第2の配分ステ
ップ先の、原価工程の各構成要素に配分する場合の配分
率表の値となる。Formula 3 is a calculation formula for calculating these two matrix formulas, and the values of the elements of the matrix obtained by this calculation are used to calculate the cost object cost item in each of the cost processes at the second distribution step destination. This is the value of the allocation ratio table when allocating to components.
【００１９】[0019]
【数３】 (Equation 3)
【００２０】[0020]
【数４】 (Equation 4)
【００２１】費用配分計算は図５のように一般的には2
つ以上複数のステップでの計算を必要とする。図８は図
５をさらに一般化したものであり各配分ステップでの配
分率マトリックスを｛M01｝、｛M02｝、、、｛M(s-1)
s｝とする。ただし｛M01｝は原価対象費目から第１の配
分ステップ先の、原価工程の構成要素への配分率マトリ
ックス、｛M(s-1)s｝は最後の配分ステップ先の原価工
程の構成要素から製品への配分率マトリックスであり、
製造データをもとに計算されるマトリックスであるので
製造データマトリックスと名付ける。この時の原価対象
費目から製品への配分率マトリックスは数3式を拡張し
て次の様に数５式で計算でき,製造原価計算式は数６式
のようになる。この時の配分率マトリックス｛M0s｝を
総合配分率マトリックスと名付ける。The cost distribution calculation is generally performed as shown in FIG.
It requires calculation in one or more steps. FIG. 8 is a more generalized version of FIG. 5, where the allocation rate matrix at each allocation step is {M01}, {M02},.
s｝. Where {M01} is the allocation rate matrix from the cost object cost item to the cost process component of the first allocation step destination, and {M (s-1) s} is the cost factor component of the last allocation step destination Matrix of allocation to products,
Since the matrix is calculated based on the manufacturing data, it is named a manufacturing data matrix. At this time, the matrix of the allocation ratio from the cost object cost item to the product can be calculated by expanding the equation (3) and using the equation (5) as follows, and the manufacturing cost calculating equation becomes the equation (6). The allocation ratio matrix {M0s} at this time is named an overall allocation ratio matrix.
【００２２】[0022]
【数５】 (Equation 5)
【００２３】[0023]
【数６】 (Equation 6)
【００２４】数７式は数６式をマトリックス式表示の代
わりに通常の計算式で表わしたものであり、これは原価
対象費目を独立変数とした1次式となる。数6式及び数7
式を各製品の製造原価計算式と名付ける。The equation (7) is obtained by expressing the equation (6) by an ordinary calculation expression instead of the matrix expression, and is a linear expression using the cost object cost item as an independent variable. Equation 6 and Equation 7
Name the formula as the manufacturing cost formula for each product.
【００２５】[0025]
【数７】 (Equation 7)
【００２６】製品別の製造原価は、各原価対象費目の費
用と最終的に計算された総合配分率マトリックスの該当
するエレメントを乗じれば求めることが出来る事とな
り、製造原価計算は費用配分における各ステップの配分
率マトリックスを求め、全ての配分率マトリックスを計
算して総合配分率マトリックスを求めるという、機械的
な計算に置きかえることが出来る。本発明の汎用型原価
計算システムはその製造原価計算式創出機能にこの方法
を採用する。The production cost for each product can be obtained by multiplying the cost of each cost object cost by the corresponding element of the total allocation ratio matrix finally calculated. It can be replaced with a mechanical calculation in which an allocation ratio matrix of a step is obtained, all allocation ratio matrices are calculated, and an overall allocation ratio matrix is obtained. The general-purpose cost accounting system of the present invention employs this method for its production cost equation creation function.
【００２７】本発明での汎用型原価計算システムは汎用
化を実現する為の原価計算設計機能と、設計機能で設定
した内容の計算を実現する為の原価計算式創出機能と、
創出された創出機能を使用して製品別の製造原価を求め
る原価計算実行機能からなっている。The general-purpose cost accounting system according to the present invention has a cost calculation design function for realizing generalization, a cost calculation formula creation function for realizing calculation of contents set by the design function,
It consists of a costing execution function for finding the manufacturing cost for each product using the created creation function.
【００２８】原価計算を進めるのに必要な基本項目に
は、全ての費用配分設計にも共通な基本項目（共通基本
項目と名付ける）と、費用の配分設計の内容によっての
み必要となる設計方法に固有の基本項目（固有基本項目
と名付ける）がある。例えば原価対象費目や使用する原
価工程は全ての費用配分設計にも必要な共通な基本項目
であるのに対し、各原価工程の特性値（部門の建屋面
積、製造工程の人数など）や製品マスターでの特性値
（製品単位重量、標準製造時間など）は費用の配分設計
によって使ったり、使わなかったりし、費用配分設計よ
って特定される配分設計固有の基本項目である。The basic items necessary for advancing the cost calculation include a basic item common to all cost distribution designs (named a common basic item) and a design method required only by the contents of the cost allocation design. There are unique basic items (named unique basic items). For example, cost object cost items and cost processes to be used are common basic items necessary for all cost allocation designs, while characteristic values of each cost process (building area of department, number of manufacturing processes, etc.) and product master Characteristic values (product unit weight, standard manufacturing time, etc.) are used or not used depending on the cost allocation design, and are basic items specific to the allocation design specified by the cost allocation design.
【００２９】費用配分設計機能では共通基本項目と固有
基本項目の両方を入力する機能が必要であり、共通基本
項目の入力は予めシステムに付与されている入力手段を
使用して入力するが、固有基本項目の入力には予めシス
テムにその入力手段を付与しておく事は出来ないので、
共通基本項目として入力された情報を認識し、これを使
って固有基本項目の入力手段を創出する補助機能を予め
システム付与しておき、この入力手段創出機能により創
出した入力手段を使用して固有基本項目の入力を行うよ
うにしている。図９はこの状況を図示したものである。The cost allocation design function requires a function for inputting both the common basic item and the unique basic item. The input of the common basic item is performed using input means provided in advance to the system. Since it is not possible to add the input means to the system in advance for the input of basic items,
Recognize the information input as common basic items, provide an auxiliary function to create an input means for unique basic items using this information in advance, and use the input means created by this input means creation function to create a unique function. Basic items are entered. FIG. 9 illustrates this situation.
【００３０】製造原価計算式創出機能は演算機能と、計
算に必要な基本項目の入力手段、及び演算結果の書込み
手段が必要である。演算機能及び共通基本項目の入力手
段は任意の配分設計に対しても共通な機能でありシステ
ムに予め付与してあるが、固有基本項目の入力手段及び
演算結果書込み手段は特定の配分設計に対して固有のも
のであり、予めシステムに付与できないので、システム
に予め付与した補助機能により固有基本項目入力手段及
び演算結果書込み手段を創出し、これを使用して入力及
び書き込みをするようにしている。The production cost formula creation function requires an operation function, a means for inputting basic items required for calculation, and a means for writing operation results. The calculation function and the input means for common basic items are common functions for any allocation design and are provided in advance to the system, but the input means for the specific basic items and the calculation result writing means are for specific allocation designs. Since it is unique to the system and cannot be given to the system in advance, a unique basic item input means and a calculation result writing means are created by an auxiliary function previously given to the system, and input and writing are performed using these means. .
【００３１】製造原価計算機能は演算機能と、計算に必
要な基本項目の入力手段、及び演算結果の書込み手段が
必要である。演算機能及び共通基本項目の入力手段は任
意の配分設計に対しても共通な機能でありシステムに予
め付与してあるが、固有基本項目の入力手段及び演算結
果書込み手段は特定の配分設計に対して固有のものであ
り、予めシステムに付与できないので、システムに予め
付与した補助機能により固有基本項目入力手段及び演算
結果書込み手段を創出し、これを使用して入力及び書き
込みをするようにしている。The manufacturing cost calculation function requires an operation function, a means for inputting basic items necessary for calculation, and a means for writing the result of operation. The calculation function and the input means for common basic items are common functions for any allocation design and are provided in advance to the system, but the input means for the specific basic items and the calculation result writing means are for specific allocation designs. Since it is unique to the system and cannot be given to the system in advance, a unique basic item input means and a calculation result writing means are created by an auxiliary function previously given to the system, and input and writing are performed using these means. .
【００３２】[0032]
【実施例】以下本実施例では図２４に示した費用配分設
計図の方法で費用配分を行う場合を使用して計算する。
図１０は本発明による汎用型原価計算システムを構成し
ている機能構成図と各機能に用意されている具体的な実
行機能である。各入力手段により入力された内容及び、
演算結果書込み手段によって書き込まれた内容はいずれ
もシステムの記憶装置に格納され、以後の計算に必要な
時に呼び出すことが出来る。In the following, in this embodiment, the calculation is performed using the case where the cost is allocated by the method of the cost allocation design diagram shown in FIG.
FIG. 10 shows a functional block diagram of the general-purpose cost accounting system according to the present invention and specific execution functions prepared for each function. The contents entered by each input means, and
Any contents written by the calculation result writing means are stored in the storage device of the system, and can be called up when necessary for subsequent calculations.
【００３３】図１１は汎用型原価計算システムの業務フ
ローを示したものである。以下業務フローの順序に従っ
て汎用型原価計算システムの働きを説明する事とする。
原価計算の手続きはすべて次の要領で実行する。データ
の入力作業は共通基本項目についてはシステムに予め与
えられている入力手段を使用して実行し、固有基本項目
については当該システムにその入力手段が予め用意され
ていなく、共通基本項目のデータを参照して当該システ
ムに予め与えてある入力手段創出機能により創出した入
力手段を使用して実行する。一方各演算は予め当該シス
テムに具備されている演算機能を使用して実行する。演
算結果は予め当該システムに具備してある演算結果書込
み手段創出機能により演算機能書込み手段を創出しこれ
を使用して書込みを実行する。演算結果書込み手段及び
入力手段によって取り込まれたデータは当該システムに
予め具備された記憶装置創出機能によって創出された記
憶装置に記憶される。以上の方法は以下の手続きの全て
に共通である。FIG. 11 shows a business flow of the general-purpose cost accounting system. Hereinafter, the operation of the general-purpose cost accounting system will be described according to the order of the business flow.
All costing procedures are performed as follows. The data input operation is performed using input means provided to the system in advance for common basic items, and for the specific basic items, the input means is not prepared in the system in advance, and the data of the common basic items is provided. The process is executed by using the input means created by the input means creating function given to the system in advance with reference to the system. On the other hand, each operation is executed using an operation function provided in the system in advance. The calculation result is created by a calculation function writing means created by a calculation result writing means creation function provided in the system in advance, and writing is performed using the writing means. The data fetched by the calculation result writing means and the input means is stored in a storage device created by a storage device creation function provided in advance in the system. The above method is common to all of the following procedures.
【００３４】まずは費用配分設計機能の補助機能の中に
予め付与されている入力手段を使用して、原価工程の登
録入力、配分基準項目の登録入力、原価対象費目の登録
入力を行ない、この結果を記憶装置に記憶させる。図1
２は原価工程表の登録結果、図1３は配分基準項目表の
登録結果、図1４は原価対象費目表の登録結果を示した
ものである。First, using the input means provided in advance in the auxiliary function of the cost allocation design function, the registration of the cost process, the registration of the allocation base item, and the registration of the cost object cost are performed. Is stored in the storage device. Figure 1
2 shows the registration result of the cost schedule, FIG. 13 shows the registration result of the allocation standard item table, and FIG. 14 shows the registration result of the cost object cost table.
【００３５】次いで費用配分設計機能の補助機能の中
で、システムに付与されている入力手段創出機能によっ
て、先に登録された原価工程の内容を参照して創出され
た原価工程別構成要素の入力手段を使用して、原価工程
別に構成要素の入力を行い記憶装置に記憶させる。図1
５、図１６、図１７に原価工程別の構成要素の登録結果
を示す。Next, among the auxiliary functions of the cost allocation design function, the input means creation function provided to the system is used to input the cost process component created by referring to the contents of the cost process previously registered. Using the means, the components are input for each cost process and stored in the storage device. Figure 1
5, FIG. 16 and FIG. 17 show the registration results of the components by cost process.
【００３６】次いで費用配分設計機能の補助機能の中
で、システムに付与されている入力手段創出機能によっ
て、先に登録された原価工程の内容を参照して創出され
た原価工程別特性項目の入力手段を使用して、原価工程
別に特性項目を入力し記憶装置に記憶させる。図１８、
図１９、図２０に原価工程別の特性項目の登録結果を示
す。Next, among the auxiliary functions of the cost allocation design function, the input means creation function provided to the system is used to input the characteristic items for each cost process created by referring to the contents of the cost process registered previously. Using the means, the characteristic items are input for each cost process and stored in the storage device. FIG.
19 and 20 show the registration results of the characteristic items for each cost process.
【００３７】次いで費用配分設計機能の補助機能の中
で、システムに付与されている入力手段創出機能によっ
て、先に登録された原価工程の内容及び原価工程毎の特
性項目を参照して創出された原価工程別特性値の入力手
段を使用して、原価工程別に特性値の入力を行い記憶装
置に記憶させる。図２１、図２２、図２３に原価工程別
の特性値の登録結果を示す。Next, among the auxiliary functions of the cost distribution design function, the cost means were created by referring to the contents of the cost process previously registered and the characteristic items for each cost process by the input means creating function provided to the system. Using the input unit of the characteristic value for each cost step, the characteristic value is input for each cost step and stored in the storage device. FIGS. 21, 22, and 23 show the registration results of the characteristic values for each cost process.
【００３８】次いで費用配分設計機能の補助機能の中
で、システムに付与されている入力手段創出機能によっ
て、先に登録された原価工程の内容とその構成要素を参
照して配分設計入力手段を創出し、費用配分設計機能の
主機能である費用配分設計入力手段により配分設計内容
の入力を行い記憶装置に記憶させる。ここで作成が必要
な配分設計表は図２５に示した原価対象費目から第１の
配分ステップ先の原価工程への費目配分設計表、図２６
に示した各配分ステップ先の原価工程間の配分設計表
（中間配分設計表と名付ける）、図２７に示した最終の
配分ステップ先の、原価工程の構成要素から製品への製
品配分設計表である。原価対象費目から製品までの間の
ステップ数が多くなればそれに応じて中間配分設計表も
増加することになるので、必要な中間配分設計表の数は
予めシステムに付与してあるステップ数入力手段により
決定する。Next, among the auxiliary functions of the cost allocation design function, the input means creation function provided to the system creates the allocation design input means with reference to the contents of the cost process previously registered and its components. Then, the contents of the distribution design are inputted by the cost distribution design input means, which is the main function of the cost distribution design function, and stored in the storage device. Here, the allocation design table that needs to be created is a cost item allocation design table from the cost object cost item to the cost process at the first allocation step destination shown in FIG. 25, and FIG.
27, the allocation design table between the cost processes of each allocation step destination (named as an intermediate allocation design table), and the product allocation design table from the components of the cost process to the product of the final allocation step destination shown in FIG. is there. As the number of steps from the cost object cost item to the product increases, the number of intermediate allocation design tables increases accordingly. Therefore, the number of required intermediate allocation design tables is a step number input means previously assigned to the system. Determined by
【００３９】次いで製造原価計算式創出機能の中に予め
付与されている共通項目の入力手段及び記憶装置を使用
して、製品マスタ項目の登録入力及び製造データ項目の
登録入力を行ない記録装置に記憶する。図２８は製品マ
スタの項目の登録結果、図２９は製造データ項目の登録
結果を示したものである。Then, using the input means and storage device of the common items previously provided in the manufacturing cost calculation formula creation function, the registration input of the product master item and the registration input of the manufacturing data item are performed and stored in the recording device. I do. FIG. 28 shows the registration result of the item of the product master, and FIG. 29 shows the registration result of the manufacturing data item.
【００４０】次いで製造原価計算式創出機能の補助機能
の中で、システムに付与されている入力手段創出機能及
び記憶装置創出機能によって、先に登録された製品マス
タ項目の内容を参照して製品マスタの各項目の入力手段
を創出し、これを用いて製品名を含む項目の値の入力を
行い記憶装置に記憶させる。図３０に製品名及び各項目
値の登録結果を示す。Next, among the auxiliary functions of the production cost formula creation function, the input means creation function and the storage device creation function provided to the system refer to the contents of the previously registered product master item to obtain the product master. Of the item including the product name is input and stored in the storage device. FIG. 30 shows the registration result of the product name and each item value.
【００４１】次いで製造原価計算式創出機能の補助機能
の中で、システムに付与されている入力手段及び記憶装
置の創出機能により、先に登録された製造データ項目の
内容を参照して製造データの各項目の入力手段 を創出
し、これを用いて製品名を含む項目の値の入力を行い記
憶装置に記憶させる。図３１に製品名及び各項目値の登
録結果を示す。この場合製品名は先に登録した製品マス
タの製品名を使ってシステム自身で自動書込みする方法
も可能である。Next, among the auxiliary functions of the production cost calculation formula creation function, the input means and the storage device creation function provided to the system refer to the contents of the previously registered manufacturing data items and refer to the contents of the manufacturing data items. An input means for each item is created, and the value of the item including the product name is input using the input means and stored in the storage device. FIG. 31 shows the registration result of the product name and each item value. In this case, a method of automatically writing the product name by the system itself using the product name of the previously registered product master is also possible.
【００４２】次いで製造原価計算式創出機能の補助機能
の中で、システムに付与されている配分率の演算結果書
込み手段創出機能によって、先に登録された費目配分設
計内容、原価対象費目、全ての原価工程要素を参照し
て、原価対象費目から最初の原価工程への配分率の演算
結果書き込み手段を創出する。図３２は創出された費目
配分率表を示す。列タイトル名には登録した原価対象費
目名を、行タイトル名には登録してある原価工程構成要
素を使用する。表中に書き込まれている＊記号は計算結
果が書き込まれる事を意味しているが、この時点ではま
だ計算されていない。尚同じ考えにより原価工程間の配
分率表（図３３）、最終の製品への製品配分率表（図３
４）を創出する。Next, among the auxiliary functions of the production cost formula generation function, the distribution rate calculation design creation means for the distribution rate assigned to the system is used to create the cost item distribution design contents, cost object cost items, With reference to the cost process element, a calculation result writing means for calculating a distribution ratio from the cost object cost item to the first cost process is created. FIG. 32 shows the created cost item distribution ratio table. The registered cost object cost item name is used for the column title name, and the registered cost process component is used for the row title name. The symbol * written in the table means that the calculation result is written, but has not been calculated at this point. Based on the same concept, a distribution ratio table between cost processes (FIG. 33) and a product distribution ratio table to the final product (FIG. 3)
4) is created.
【００４３】次に製造原価計算式創出機能の主機能とし
てシステムに付与されている配分率計算機能によって、
各原価対象費目毎に原価工程構成要素への配分率を計算
し、この結果を先に創出した配分率の演算結果書き込み
手段を使用して配分率表に書き込み記憶させる。以下費
目配分率表について詳述すると、労務費は費目設計表か
ら部門の構成要素に人数比で配分するとされており、部
門特性表から各部門の構成人員を読取り、費目配分率表
の労務費の列の該当する製造部門の場所にに読み取った
人数を書き込み、次いでこれを比率（配分率）に変換す
る。同様に電力費に関しては設備特性表の各設備の定格
値を読み取り、費目配分率表の電力費の列の該当する設
備の場所に読み取った定格値を書き込み、次いでこれを
比率（配分率）に変換する。以下設備償却費、消耗品費
についても同様な方法で配分率を求め該当する場所に書
き込む。これによって費目配分率表が完成する。以下全
配分ステップでの原価工程間配分率表及び製品配分率表
についても同様な考えで配分率を計算し、各配分率表に
書き込み記憶装置に記憶させる。これらの結果が図３
２、図３３、図３４の配分率表の＊記号のところにに書
き込まれる。Next, as a main function of the production cost formula creation function, the distribution rate calculation function provided to the system provides
The allocation ratio to the cost process component is calculated for each cost object cost item, and this result is written and stored in the allocation ratio table by using the calculation result writing means of the allocation ratio created earlier. The cost distribution table is described in detail below. It is said that labor costs are distributed from the cost design table to the components of the department in proportion to the number of people. Is written in the corresponding section of the manufacturing department in the column, and then converted into a ratio (distribution ratio). Similarly, for the power cost, read the rated value of each equipment in the equipment characteristic table, write the read rated value in the location of the corresponding equipment in the power cost column of the cost allocation table, and then use this as the ratio (allocation ratio). Convert. In the following, for the equipment depreciation cost and consumables cost, the distribution ratio is obtained in the same manner and written in the corresponding place. As a result, the cost distribution table is completed. In the following, the allocation ratios are calculated for the cost ratio allocation table and the product allocation ratio table in all the allocation steps in the same way, and written in each allocation ratio table and stored in the storage device. These results are shown in FIG.
2. It is written at the * symbol in the distribution ratio tables of FIGS. 33 and 34.
【００４４】次いで製造原価計算式創出機能の補助機能
の中で、システムに付与されている総合配分率書込み手
段創出機能によって、先に登録された原価対象費目名及
び製品マスタに登録された製品名より、原価対象費目か
ら製品への配分率を書き込む総合配分率の演算結果書込
み手段を創出する。図３５に創出された総合配分率表を
示す。列タイトル名は登録した原価対象費目名を、行タ
イトルには登録してある製品名を使用する。表中に書き
込まれている＊記号は計算結果が書き込まれる事を意味
し、この時点ではまだ計算されていない。Next, among the auxiliary functions of the production cost formula creation function, the cost object cost name previously registered and the product name registered in the product master by the total allocation rate writing means creation function given to the system. Thus, means for writing the calculation result of the total allocation ratio for writing the allocation ratio from the cost object cost item to the product is created. FIG. 35 shows the created total distribution ratio table. The column title name uses the registered cost object cost item name, and the row title uses the registered product name. The * symbol written in the table means that the calculation result is written, and has not been calculated yet at this time.
【００４５】次に製造原価計算式創出機能の原価計算式
創出機能として2つの連続する配分率マトリックスの計
算を実行する数4式の計算実行モジュールがシステムに
具備してあり、これを予め定められた配分ステップ数に
よる回数だけ繰り返し演算するようにした総合配分率演
算機能により、原価対象費目から製品への総合配分率を
計算し、この結果を該当する総合配分率表に書き込み記
憶装置に記憶させる。この結果が図３５の配分率表の＊
記号のところに書き込まれる。Next, as a cost calculation formula generation function of the production cost calculation formula generation function, the system is provided with a calculation execution module of the formula (4) for executing calculation of two consecutive allocation ratio matrices, which is provided in advance by a predetermined formula. The total allocation ratio is calculated from the cost object cost item to the product by the total allocation ratio calculation function which repeatedly calculates the number of times according to the number of allocation steps, and the result is written in a corresponding total allocation ratio table and stored in the storage device. . This result is shown in the distribution rate table of FIG.
Written at the symbol.
【００４６】次いで製造原価計算機能の補助機能の中
で、システムに付与されている入力手段創出機能によっ
て、先に登録された原価対象費目の内容を参照して創出
した原価対象費目の金額入力手段を用いて原価対象費目
の金額の入力を行い記憶装置に記憶せしめる。図３６に
原価対象費目の金額の登録結果を示す。Then, among the auxiliary functions of the manufacturing cost calculation function, the input means of the cost object cost created by referring to the contents of the cost object cost registered previously by the input means creation function provided to the system. Is used to enter the cost object cost amount and store it in the storage device. FIG. 36 shows the registration result of the cost object cost amount.
【００４７】次いで製造原価計算機能の補助機能の中
で、システムに付与されている製造原価書込み手段創出
機能 によって、先に登録された原価対象費目名及び製
品マスタに登録された製品名より原価対象費目から製品
への配分額を書き込む製造原価の演算結果書込み手段を
創出する。図３７に創出された製造原価書込み手段の製
造原価表を示す。表の形式は総合配分率表と同じであ
る。表中に書き込まれている＊記号は計算結果が書き込
まれる事を意味し、この時点ではまだ計算されていな
い。Next, among the auxiliary functions of the production cost calculation function, the production cost writing means creation function provided to the system is used to calculate the cost object from the previously registered cost object cost item name and the product name registered in the product master. A means for writing a calculation result of a manufacturing cost for writing a distribution amount from a cost item to a product is created. FIG. 37 shows a production cost table of the produced production cost writing means. The format of the table is the same as the total allocation table. The * symbol written in the table means that the calculation result is written, and has not been calculated yet at this time.
【００４８】次に製造原価計算機能のシステムに付与さ
れている主機能の製造原価計算機能により、原価対象費
目別の製品への配分金額を演算し、この結果を製造原価
表に書き込み記憶させる。図27は書き込んだ結果を示
す。以上で目的とした原価計算を実現することが出来
る。Next, by the manufacturing cost calculation function of the main function provided to the system of the manufacturing cost calculation function, the distribution amount to the product for each cost object cost item is calculated, and this result is written and stored in the manufacturing cost table. FIG. 27 shows the result of writing. Thus, the desired cost calculation can be realized.
【００４９】汎用原価計算システムの特徴である配分方
法を変更する場合は、図１１の原価計算フローチャート
に則り必要な入力処理及び演算を実行し、製造原価計算
式を再創出し計算を実行すればよい。例えば原価工程を
変更する場合は原価工程登録以降原価工程に関する全て
の内容を実行し製品マスタ項目の変更の判断に至り以下
の処理を実行すれば良い。When changing the distribution method which is a feature of the general-purpose cost accounting system, the necessary input processing and operation are executed according to the cost accounting flowchart of FIG. 11, and the production cost equation is recreated and the calculation is executed. Good. For example, when the cost process is changed, all the contents relating to the cost process are executed after the cost process is registered, and it is determined that the product master item is to be changed.
【００５０】これまでの計算は原価対象費目別の原価構
成を計算する方法であるが、原価計算の目的として工程
別原価構成計算、活動別原価構成計算など色々な項目別
の計算が要求されるケースが有りこの場合の実施例を示
す。The above calculation is a method of calculating a cost component for each cost object cost item. For the purpose of the cost calculation, a calculation for each item such as a cost component calculation for each process and a cost component for each activity is required. There is a case, and an embodiment in this case will be described.
【００５１】実施例はこれまでと同じ図２４を使用し、
各設備別の原価構成計算を実行する。計算の手順として
は原価対象費目の費用の各設備への配分額を計算し、各
設備へ配分された費用を製品に配分すると言うステップ
で行う。これを数式で表わすと数８を実行する事とな
る。The embodiment uses the same FIG. 24 as before,
Execute the cost component calculation for each equipment. As a calculation procedure, a step of calculating the amount of allocation of the cost object cost to each facility and allocating the cost allocated to each facility to the product is performed. When this is expressed by a mathematical expression, the equation 8 is executed.
【００５２】[0052]
【数８】 (Equation 8)
【００５３】数8式の第1式を実行する為、システムに予
め具備してある入力手段を使用し、原価対象費目から原
価工程「設備」までの配分ステップ数（実施例の場合
１）を入力する。この値をシステムが認識し予めシステ
ムに具備してある項目別費用の演算結果書込み手段創出
機能、演算機能を使用して原価費目別に設備への配分金
額を計算し記憶させる。結果の表は図３２と同じである
（値は異なる）。この場合労務費の費用等は設備以外の
配分先への配分金額として同時に計算且つ記憶される。In order to execute the first expression of Expression 8, the input means provided in advance in the system is used to determine the number of distribution steps (1 in the case of the embodiment) from the cost object cost item to the cost process “equipment”. input. The system recognizes this value and calculates and stores the allocation amount to the equipment for each cost cost item by using a function for creating a calculation result writing means for each item and a calculation function provided in the system in advance. The resulting table is the same as FIG. 32 (different values). In this case, the labor cost and the like are simultaneously calculated and stored as the allocation amount to the allocation destination other than the equipment.
【００５４】次いで数8式の第2式を、予めシステムに具
備してある項目別費用構成表創出機能、演算機能を使用
して設備別の製品への配分金額を計算し記憶させる。結
果の表は図３４と同じである（値は異なる）。この場合
労務費及び消耗品費の費用は設備以外の原価工程（この
場合は製造工程）へ配分されている事となり、設備別且
つ製造工程別原価構成表として作成される。Next, the second formula of the formula (8) is calculated and stored by using the item-by-item cost composition table creation function and the calculation function provided in the system in advance and calculating the allocation amount to the product for each facility. The result table is the same as FIG. 34 (the values are different). In this case, labor costs and consumables costs are allocated to cost processes other than equipment (in this case, manufacturing processes), and are created as a cost composition table for each equipment and each manufacturing process.
【００５５】[0055]
【発明の効果】マトリックス計算の応用により多ステッ
プの費用配分が容易に出来るようになり、実態に合った
詳細な計算が実現可能となる。原価計算が各配分ステッ
プ毎の配分率計算と各ステップの配分率同志の計算に分
ける事により配分設計の変更が容易になる。費用配分経
路を途中で2つに分割する事により、様々な項目別の原
価構成計算が容易に出来る。原価工程の設定に制限が無
いので原価工程に「活動」を採用すればABC（活動基準
原価計算）にもそのまま応用できる。理想的な唯一の製
造原価計算式を創出することにより以下の原価計算目的
に使用できる。 全部原価計算、直接原価計算も同一計算式で実行でき
る。 実績原価計算、予定原価計算、標準原価計算を同一計
算式で実行できる 予算策定用原価計算、実績原価計算、見積原価計算、
設備投資効果計算、人員体制効果計算、その他の原価計
算のシミュレーションが同一計算式で実行できる。 配分設計法には制限が無い為どのような製造形態の計
算にも応用できる 設計変更の場合新たなコーディングは必要ないため原
価計算方法の変更に容易に追従できる。 この性質を利用して最初は簡単な計算方法から始め必
要に応じて計算精度を上げていくと言う現実的な原価計
算システムを構築することが出来る。According to the present invention, it is possible to easily perform a multi-step cost distribution by applying the matrix calculation, and it is possible to realize a detailed calculation according to the actual situation. By dividing the cost calculation into the calculation of the allocation ratio for each allocation step and the calculation of the allocation ratio of each step, it is easy to change the allocation design. Dividing the cost distribution route into two on the way makes it easy to calculate cost components for various items. There is no limit on the setting of cost process, so if "activity" is used for cost process, it can be applied to ABC (activity based costing) as it is. By creating an ideal and unique manufacturing cost formula, it can be used for the following costing purposes: All costing and direct costing can be executed with the same formula. Actual costing, scheduled costing, and standard costing can be executed using the same formula.Budget costing, actual costing, estimated costing,
Simulation of capital investment effect calculation, personnel system effect calculation, and other cost calculation can be executed with the same formula. Since there is no limitation in the allocation design method, it can be applied to calculation of any manufacturing form. In the case of design change, new coding is not required, so it can easily follow the change in cost calculation method. By utilizing this property, it is possible to construct a realistic cost calculation system that starts with a simple calculation method and increases the calculation accuracy as needed.
【図１】汎用型原価計算システム基本機能構成図FIG. 1 is a basic functional block diagram of a general-purpose cost accounting system.
【図２】製品に直接配分できる費用の配分設計図Fig. 2 Blueprint of expenses that can be directly allocated to products
【図３】途中に1つの原価工程を必要とする費用の配分
設計図Fig. 3 Blueprint for cost allocation that requires one cost process on the way
【図４】複数の原価工程を有し構成要素により次の配分
基準が異なる配分設計図FIG. 4 is an allocation design drawing having a plurality of cost processes and different allocation criteria depending on components.
【図５】一般化した費用の配分設計図FIG. 5 is a generalized cost allocation plan.
【図６】原価対象費目から次の原価工程への配分率表FIG. 6 is an allocation rate table from the cost object cost item to the next cost process
【図７】原価工程から製品への配分率表FIG. 7 is a table of allocation ratios from cost processes to products
【図８】一般化した費用の配分設計図と各ステップの配
分率マトリックスFIG. 8 is a generalized cost allocation design diagram and an allocation ratio matrix for each step.
【図９】システムへの入力手段の方法FIG. 9 shows a method of input means to the system.
【図１０】汎用型原価計算システムの構成機能図と機能
の種類FIG. 10 is a functional diagram of the general-purpose cost accounting system and the types of the functions.
【図１１】汎用型原価計算フローチャート概略図FIG. 11 is a schematic diagram of a general-purpose cost calculation flowchart.
【図１２】原価工程表と入力例FIG. 12: Cost schedule and input example
【図１３】配分基準表と入力例FIG. 13 is an allocation reference table and an input example
【図１４】原価対象費目表と入力例FIG. 14: Cost object cost list and input example
【図１５】部門の構成要素表と入力例FIG. 15 is a structural element table of a department and an input example
【図１６】製造工程の構成要素表と入力例FIG. 16 is a table showing constituent elements of a manufacturing process and input examples.
【図１７】設備の構成要素表と入力例FIG. 17 is a table showing constituent elements of equipment and an input example.
【図１８】部門特性値項目表と入力例FIG. 18 is a section characteristic value item table and an input example.
【図１９】製造工程特性値項目表と入力例FIG. 19 is a manufacturing process characteristic value item table and an input example.
【図２０】設備特性値項目表と入力例FIG. 20: Equipment characteristic value item table and input example
【図２１】部門の特性値表（部門特性表）と入力例FIG. 21 shows a section characteristic value table (department characteristic table) and an input example.
【図２２】製造工程の特性値表（製造工程特性表）と入
力例FIG. 22 is a table showing characteristic values of a manufacturing process (manufacturing process characteristic table) and input examples.
【図２３】設備の特性値表（設備特性表）と入力例FIG. 23 is a table of equipment characteristic values (equipment characteristic table) and an input example.
【図２４】実施例での費用配分設計図FIG. 24 is a cost distribution design diagram in the embodiment.
【図２５】費目配分設計表と入力例FIG. 25: Expense allocation design table and input example
【図２６】原価工程間の配分設計表と入力例FIG. 26 is an allocation design table between cost processes and an input example
【図２７】製品配分設計表と入力例FIG. 27: Product distribution design table and input example
【図２８】製品マスタ項目表 と入力例FIG. 28: Product master item table and input example
【図２９】製造データ項目表と入力例FIG. 29: Manufacturing data item table and input example
【図３０】製品マスタと入力例FIG. 30: Product master and input example
【図３１】製造データと入力例FIG. 31: Manufacturing data and input example
【図３２】費目配分率表と計算結果書込み例FIG. 32 is an example of writing a cost item distribution ratio table and calculation results
【図３３】原価工程間配分率表と計算結果書込み例FIG. 33 is an example of a cost process allocation ratio table and calculation result writing.
【図３４】製品配分率表と計算結果書込み例FIG. 34: Product distribution ratio table and calculation result writing example
【図３５】総合配分率表と計算結果書込み例FIG. 35: Writing example of total distribution rate table and calculation results
【図３６】原価対象費目表と入力例FIG. 36: Cost object cost list and input example
【図３７】製造原価表と計算結果書込み例FIG. 37: Manufacturing cost table and calculation result writing example
Claims (5)
象費目を製品に配分する配分設計内容を当該システムに
入力する事により、製造原価の計算に必要な製造原価計
算式を当該システム自体が創出して製造原価計算を実行
するようにしたシステムであり、システム内に予め費用
を製品に配分する為の費用配分設計機能と、設計内容を
忠実に計算する原価計算式を創出する製造原価計算式創
出機能と、原価計算を実際に実行する製造原価計算機能
を具備させ、原価計算を実行出来るようにする他、費用
配分の設計変更のたび、新設計内容を再入力する事によ
り、既に構築してある原価計算式を新たな原価計算方法
に変更可能なことを特徴とする、製造原価計算式を創出
しかつ実行する汎用型原価計算システム。According to the present invention, when performing cost calculation, the system itself inputs the allocation design contents for allocating the cost object cost items to the products, thereby enabling the system itself to calculate the manufacturing cost calculation formula required for calculating the manufacturing cost. This is a system that creates and executes manufacturing cost calculation.It is a cost allocation design function for allocating costs to products in advance in the system, and a manufacturing cost calculation that creates a cost calculation formula that faithfully calculates the design contents. It has a formula creation function and a manufacturing cost calculation function that actually executes cost calculation, so that cost calculation can be executed.Also, every time a design change of cost allocation is made, the new design content is re-entered, and it is already built. A general-purpose cost accounting system for creating and executing a manufacturing cost accounting formula, characterized in that a given cost formula can be changed to a new cost accounting method.
ぞれ主機能と主機能を補佐する為の補助機能が具備され
ている。費用配分設計機能では主機能として各費用から
製品への配分設計の内容を入力する費用配分設計入力手
段と、この主機能を補佐する補助機能として原価工程入
力手段、配分基準項目入力手段、原価対象費目入力手
段、工程別構成要素入力手段の創出機能とその入力手
段、工程別特性項目入力手段の創出機能とその入力手
段、工程別特性値入力手段創出機能とその入力手段、配
分設計入力手段の創出機能、さらに各入力結果を記憶す
る記憶装置の創出機能を有している。次に製造原価計算
式創出機能には主機能として各配分ステップの配分率を
計算する各配分率計算機能と、全ステップの配分率を計
算して原価対象費目から製品への配分率を計算する総合
配分率計算機能の２つの主機能と、この主機能を補佐す
る補助機能として製品マスタ項目入力手段、製造データ
項目入力手段、及び製品マスタ入力手段の創出機能とそ
の入力手段、製造データ入力手段の創出機能とその入力
手段、さらに主機能による計算結果を書き込む各配分率
の書込み手段創出機能と総合配分率の書込み手段創出機
能、及び各入力結果と書込み結果を記憶する記憶装置の
創出機能を有している。また製造原価計算機能には主機
能として製造原価計算機能と、これを補佐する補助機能
として原価対象費目の費用入力手段創出機能とその入力
手段、製造原価の結果書込み手段を創出する製造原価書
込み手段創出機能と、入力結果及び計算結果を記憶する
記憶装置創出機能を有している。以上の機能を有する事
を特徴とする製造原価計算式を創出しかつ実行する汎用
型原価計算システム。2. The three basic functions described in claim 1 each include a main function and an auxiliary function for assisting the main function. In the cost allocation design function, the main function is to input the contents of the allocation design from each cost to the product, and the auxiliary functions to assist this main function are cost process input means, allocation base item input means, cost object Creation function and input means of cost item input means, process-specific component input means, creation function and input means of process-specific characteristic item input means, process-specific characteristic value input means creation function and its input means, distribution design input means It has a creation function and a creation function of a storage device for storing each input result. Next, the main functions of the manufacturing cost formula creation function are the allocation ratio calculation functions that calculate the allocation ratio of each allocation step, and the allocation ratio of all steps is calculated to calculate the allocation ratio from cost object cost items to products The two main functions of the total distribution rate calculation function, and the product master item input means, the manufacturing data item input means, and the creation function of the product master input means and the input means, the manufacturing data input means as auxiliary functions to assist the main functions Creation function and its input means, the writing means creation function of each distribution rate for writing the calculation result by the main function, the writing means creation function of the overall distribution rate, and the creation function of the storage device for storing each input result and the writing result. Have. The manufacturing cost calculation function is a manufacturing cost calculation function as a main function, and a cost input means creation function and its input means as an auxiliary function to assist the manufacturing cost calculation function, and a manufacturing cost writing means for creating a manufacturing cost result writing means. It has a creation function and a storage device creation function for storing input results and calculation results. A general-purpose cost accounting system for creating and executing a manufacturing cost equation having the above functions.
中で、入力手段のうち費用配分設計の内容に関係なく共
通な、共通基本項目の入力手段はシステムに予め用意し
てあり、費用配分設計内容が決定される事により必要が
初めて確定される固有基本項目の入力手段は、共通基本
項目が入力された時点でこの共通基本項目の内容をシス
テムが認識し、固有基本項目の入力手段を創出する。ま
た補助機能の内演算結果の書込み機能及び各データの記
憶装置の創出機能も共通基本項目の内容をシステムが認
識し、書込み手段及び記憶装置を創出することを特徴と
する、製造原価計算式を創出しかつ実行する汎用型原価
計算システム。3. Among the auxiliary functions of each basic function described in claim 2, common input items of common basic items among input means which are common irrespective of the contents of the cost allocation design are prepared in advance in the system. The input means of the unique basic item, which is determined for the first time by determining the cost allocation design content, is that the system recognizes the content of this common basic item when the common basic item is input, and Create input means. In addition, among the auxiliary functions, the function of writing the calculation result and the function of creating a storage device for each data are characterized in that the system recognizes the contents of the common basic items and creates the writing means and the storage device. A general purpose costing system to create and execute.
設計方法として、原価対象費目と製品の間に複数の費用
集計場所を設け、各費用はこの集計場所を経由しながら
制限を無くした有限の複数費用配分ステップを経て製品
に配分する方法を採用し、全ての配分ステップ毎に設計
された費用配分基準項目の値を使用して配分元と配分先
との間の配分率を算出し、配分率マトリックスを作成す
る。これにより得られた全てのステップでの配分率マト
リックスを使用して、原価対象費目から製品への総合配
分率マトリックスを計算することにより製造原価計算式
を求める。この総合配分率マトリックスの計算にマトリ
ックスの演算技法を応用することを特徴とする原価計算
方法。4. As a cost allocation design method for allocating each cost object item to a product, a plurality of cost collecting places are provided between the cost object cost item and the product, and each cost is eliminated while passing through this counting place. A method of allocating to products through a finite multiple cost allocation step is adopted, and the allocation ratio between the allocation source and the allocation destination is calculated using the value of the cost allocation standard item designed for each allocation step. , Create a distribution matrix. Using the allocation ratio matrices in all the steps thus obtained, a manufacturing cost calculation formula is obtained by calculating an overall allocation ratio matrix from the cost object cost item to the product. A cost calculation method characterized by applying a matrix calculation technique to the calculation of the total allocation ratio matrix.
用する事により、原価対象費目から任意の費用集計場所
までの費用配分額を計算し、この中間の費用集計場所の
費用を元の費用とした製品への費用配分額計算を実行す
る事により、任意の項目別の原価構成計算を可能にする
事を特徴とする原価計算方法。5. A method according to claim 4, wherein a cost distribution amount from a cost object cost item to an arbitrary cost collecting place is calculated, and the cost of the intermediate cost collecting place is calculated as an original cost. A cost calculation method characterized by enabling a cost component calculation for each item by executing a cost distribution amount calculation for a set product.
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| WO2014119872A1 (en) * | 2013-01-31 | 2014-08-07 | 주식회사 갈렙에이비씨 | Reciprocal distribution calculating method and reciprocal distribution calculating system for cost accounting |
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