JP6912326B2 - Costing equipment, costing methods, and costing programs - Google Patents

Costing equipment, costing methods, and costing programs Download PDF

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JP6912326B2
JP6912326B2 JP2017167385A JP2017167385A JP6912326B2 JP 6912326 B2 JP6912326 B2 JP 6912326B2 JP 2017167385 A JP2017167385 A JP 2017167385A JP 2017167385 A JP2017167385 A JP 2017167385A JP 6912326 B2 JP6912326 B2 JP 6912326B2
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一基 石田
一基 石田
栄治 金尾
栄治 金尾
山下　秀人
秀人 山下
凌大 安田
凌大 安田
山口　貴弘
貴弘 山口
剛光 上野
剛光 上野
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株式会社オービック
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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
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Description

本発明は、原価計算装置、原価計算方法、および、原価計算プログラムに関する。 The present invention relates to a costing device, a costing method, and a costing program.

特許文献１には、使用される材料の材料原価と、生産される部品毎の材料の按分割合とに基づいて、当該部品の生産原価を算出する構成が開示されている。 Patent Document 1 discloses a configuration in which the production cost of the part is calculated based on the material cost of the material used and the proportional division ratio of the material for each part to be produced.

特開２００６−８５７３４号公報Japanese Unexamined Patent Publication No. 2006-85734

しかしながら、上記特許文献１においては、製品としての部品の生産原価を算出するものであるため、副産物または連産品等が同時に製造される場合に対応しておらず、部品に使われる材料の資産数量および原価金額の内訳を提供することもできないという課題があった。 However, in the above-mentioned Patent Document 1, since the production cost of a part as a product is calculated, it does not correspond to the case where a by-product or a co-product or the like is manufactured at the same time, and the asset quantity of the material used for the part is not dealt with. And there was a problem that it was not possible to provide a breakdown of the cost amount.

本発明は、上記問題点に鑑みてなされたものであって、加工指示の都度、ＢＯＭ（Ｂｉｌｌ Ｏｆ Ｍａｔｅｒｉａｌｓ）をマスタ化することなく、加工指示自体をＢＯＭとして扱い、製品ならびに副産物および／もしくは連産品等の原価金額を算出することができる原価計算装置、原価計算方法、および、原価計算プログラムを提供することを目的とする。 The present invention has been made in view of the above problems, and each time a processing instruction is given, the processing instruction itself is treated as a BOM without mastering the BOM (Bill of Materials), and the product and by-products and / or reams are treated. An object of the present invention is to provide a costing device, a costing method, and a costing program capable of calculating the cost amount of a product or the like.

上述した課題を解決し、目的を達成するために、本発明に係る原価計算装置は、記憶部と制御部とを備えた原価計算装置であって、前記記憶部は、製品の受注数量を含む受注データを記憶する受注データ記憶手段、を備え、前記制御部は、前記製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、前記材料資産受払数量と前記各材料の材料原価金額とを含む加工払出明細データを取得する加工払出明細取得手段と、前記製品ならびに当該製品の副産物および／もしくは連産品への前記材料原価金額の按分比率を取得し、前記製品ならびに前記副産物および／もしくは前記連産品の加工資産受払数量と、前記材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する加工受入明細取得手段と、前記製品ならびに前記副産物および／もしくは前記連産品毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する加工受入消費明細取得手段と、を備えたことを特徴とする。 In order to solve the above-mentioned problems and achieve the object, the cost accounting device according to the present invention is a cost accounting device including a storage unit and a control unit, and the storage unit includes an order quantity of products. The control unit includes an order data storage means for storing order data, and the control unit calculates the material asset receipt / payment quantity of each material required for the order quantity of the product, and the material asset receipt / payment quantity and the material of each material. Acquire the processing payout detail acquisition means for acquiring the processing payout detail data including the cost amount, and the proportional distribution ratio of the material cost amount to the product and the by-product and / or co-product of the product, and obtain the product and the by-product and / Or a processing acceptance detail acquisition means for acquiring processing acceptance detail data including the processing asset receipt / payment quantity of the co-product and the proportionally divided material cost amount obtained by multiplying the total amount of the material cost amount by the proportional division ratio, and the product. And, for each of the by-products and / or the co-products, the processing acceptance consumption detail data including the consumption asset quantity which is the breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is the breakdown of the apportioned material cost amount is acquired. It is characterized in that it is provided with a means for acquiring processing acceptance consumption details.

また、本発明に係る原価計算装置は、前記加工受入明細取得手段は、前記材料から残材が生じる場合、前記製品ならびに前記副産物および／または前記連産品への前記材料原価金額の前記按分比率を取得し、前記製品、前記副産物および／もしくは前記連産品ならびに前記残材の加工資産受払数量と、前記合計金額に前記残材の比率を乗じた残材原価金額と、前記材料原価金額から前記残材原価金額を引いた差分金額に当該按分比率を乗じた按分材料原価金額と、を含む前記加工受入明細データを取得し、前記加工受入消費明細取得手段は、前記製品、前記副産物および／もしくは前記連産品ならびに前記残材毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む前記加工受入消費明細データを取得することを特徴とする。 Further, in the cost accounting device according to the present invention, when the processing acceptance details acquisition means generates residual material from the material, the cost accounting device determines the proportional division ratio of the material cost amount to the product and the by-product and / or the co-product. Acquired, the amount of processed assets received and paid for the product, the by-product and / or the co-product, and the residual material, the residual material cost amount obtained by multiplying the total amount by the ratio of the residual material, and the residual material cost amount. The processing acceptance detail data including the apportioned material cost amount obtained by multiplying the difference amount obtained by subtracting the material cost amount by the apportionment ratio is acquired, and the processing acceptance consumption detail acquisition means is the product, the by-product and / or the above. To acquire the processing acceptance consumption detail data including the consumption asset quantity which is the breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is the breakdown of the apportioned material cost amount for each of the co-products and the residual material. It is characterized by.

また、本発明に係る原価計算装置は、前記按分比率は、前記製品、前記副産物または前記連産品の前記加工資産受払数量を、前記製品、前記副産物および前記連産品の前記加工資産受払数量の合計数量で、割った値であることを特徴とする。 Further, in the cost accounting device according to the present invention, the proportional division ratio is the sum of the processed asset receipt / payment quantity of the product, the by-product or the co-product, and the processed asset receipt / payment quantity of the product, the by-product and the co-product. It is characterized by being a value divided by a quantity.

また、本発明に係る原価計算装置は、前記按分比率は、前記製品、前記副産物または前記連産品の前記加工資産受払数量を歩留で割った値である按分基準値を、前記製品、前記副産物および前記連産品の前記加工資産受払数量の合計数量を歩留で割った値であることを特徴とする。 Further, in the cost accounting device according to the present invention, the apportionment ratio is a value obtained by dividing the processed asset receipt / payment quantity of the product, the by-product or the co-product by the yield, and the apportionment reference value is set to the product and the by-product. It is characterized in that it is a value obtained by dividing the total quantity of the processed asset receipt / payment quantity of the by-product product by the yield.

また、本発明に係る原価計算装置は、前記加工受入明細データは、前記按分基準値を含むことを特徴とする。 Further, the cost accounting apparatus according to the present invention is characterized in that the processing acceptance detail data includes the apportionment reference value.

また、本発明に係る原価計算装置は、前記按分比率は、ユーザにより任意に設定された値であることを特徴とする。 Further, the cost accounting device according to the present invention is characterized in that the proportional division ratio is a value arbitrarily set by the user.

また、本発明に係る原価計算装置は、前記加工払出明細取得手段は、更に、前記製品の受注数量に対して必要な労務費を算出し、前記労務費の労務費金額を含む前記加工払出明細データを取得し、前記加工受入明細取得手段は、更に、前記製品ならびに当該製品の前記副産物および／もしくは前記連産品への前記労務費金額の按分比率を取得し、前記労務費金額に当該按分比率を乗じた按分労務費金額を含む前記加工受入明細データを取得することを特徴とする。 Further, in the cost accounting device according to the present invention, the processing payout statement acquisition means further calculates the labor cost required for the order quantity of the product, and the processing payout statement including the labor cost amount of the labor cost. The data is acquired, and the processing acceptance statement acquisition means further acquires the proportional division ratio of the labor cost amount to the product and the by-product and / or the co-product of the product, and the proportional division ratio to the labor cost amount. It is characterized in that the processing acceptance detail data including the apportioned labor cost amount multiplied by is acquired.

また、本発明に係る原価計算装置は、前記加工払出明細取得手段は、更に、前記製品の受注数量に対して必要な経費を算出し、前記経費の経費金額を含む前記加工払出明細データを取得し、前記加工受入明細取得手段は、更に、前記製品ならびに当該製品の前記副産物および／もしくは前記連産品への前記経費金額の按分比率を取得し、前記経費金額に当該按分比率を乗じた按分経費金額を含む前記加工受入明細データを取得することを特徴とする。 Further, in the cost accounting device according to the present invention, the processing payout detail acquisition means further calculates the cost required for the order quantity of the product, and acquires the processing payout detail data including the cost amount of the cost. Then, the processing acceptance details acquisition means further acquires the apportionment ratio of the expense amount to the product and the by-product and / or the co-product of the product, and multiplies the expense amount by the apportionment ratio. It is characterized in that the processing acceptance detail data including the amount of money is acquired.

また、本発明に係る原価計算装置は、前記制御部は、前記加工払出明細データ、前記加工受入明細データ、および／または、前記加工受入消費明細データを表示させる明細表示手段、を更に備えたことを特徴とする。 Further, in the cost accounting device according to the present invention, the control unit further includes the processing payout detail data, the processing acceptance detail data, and / or the detail display means for displaying the processing acceptance consumption detail data. It is characterized by.

また、本発明に係る原価計算方法は、記憶部と制御部とを備えた原価計算装置に実行させるための原価計算方法であって、前記記憶部は、製品の受注数量を含む受注データを記憶する受注データ記憶手段、を備え、前記制御部で実行させる、前記製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、前記材料資産受払数量と前記各材料の材料原価金額とを含む加工払出明細データを取得する加工払出明細取得ステップと、前記製品ならびに当該製品の副産物および／もしくは連産品への前記材料原価金額の按分比率を取得し、前記製品ならびに前記副産物および／もしくは前記連産品の加工資産受払数量と、前記材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する加工受入明細取得ステップと、前記製品ならびに前記副産物および／もしくは前記連産品毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する加工受入消費明細取得ステップと、を含むことを特徴とする。 Further, the cost accounting method according to the present invention is a cost accounting method for causing a cost accounting apparatus including a storage unit and a control unit to execute the cost accounting method, and the storage unit stores order data including an order quantity of a product. The material asset receipt / payment quantity of each material required for the order quantity of the product to be executed by the control unit is calculated, and the material asset receipt / payment quantity and the material cost amount of each material are calculated. Acquire the processing payout detail acquisition step for acquiring the processing payout detail data including A processing acceptance detail acquisition step for acquiring processing acceptance detail data including the processing asset receipt / payment quantity of the co-product and the apportioned material cost amount obtained by multiplying the total amount of the material cost amount by the apportionment ratio, and the product and the above. Processing to acquire processing acceptance consumption detail data including by-products and / or the consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is a breakdown of the apportioned material cost amount for each of the co-products. It is characterized by including a receipt consumption statement acquisition step.

また、本発明に係る原価計算プログラムは、記憶部と制御部とを備えた原価計算装置に実行させるための原価計算プログラムであって、前記記憶部は、製品の受注数量を含む受注データを記憶する受注データ記憶手段、を備え、前記制御部において、前記製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、前記材料資産受払数量と前記各材料の材料原価金額とを含む加工払出明細データを取得する加工払出明細取得ステップと、前記製品ならびに当該製品の副産物および／もしくは連産品への前記材料原価金額の按分比率を取得し、前記製品ならびに前記副産物および／もしくは前記連産品の加工資産受払数量と、前記材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する加工受入明細取得ステップと、前記製品ならびに前記副産物および／もしくは前記連産品毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する加工受入消費明細取得ステップと、を実行させることを特徴とする。 Further, the cost accounting program according to the present invention is a cost accounting program for being executed by a cost accounting apparatus including a storage unit and a control unit, and the storage unit stores order data including an order quantity of a product. The control unit is provided with an order data storage means for calculating the material asset receipt / payment quantity of each material required for the order quantity of the product, and calculates the material asset receipt / payment quantity and the material cost amount of each material. Acquire the processing payout detail acquisition step of acquiring the processing payout detail data including, and the apportionment ratio of the material cost amount to the product and the by-product and / or co-product of the product, and acquire the product and the by-product and / or the ream. A processing receipt detail acquisition step for acquiring processing receipt detail data including the processed asset receipt / payment quantity of a product and the apportioned material cost amount obtained by multiplying the total amount of the material cost amount by the apportionment ratio, the product and the by-product and / Or processing acceptance consumption for acquiring processing acceptance consumption detailed data including the consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is a breakdown of the apportioned material cost amount for each of the co-products. It is characterized in that the detail acquisition step is executed.

本発明によれば、按分比率（按分基準値）を加工受入明細毎に保有することで、複数（製品、副産物および連産品）の加工受入明細に対して全ての材料費を按分して原価積算することができ、副産物の按分比率を０として、製品側に材料費を全てチャージすることもできるという効果を奏する。また、本発明によれば、複数の加工払出明細（材料）側に原価按分した結果が、各製品に対して割り振られる仕組みを提供することができるという効果を奏する。また、本発明によれば、加工払出明細に労務費および／または経費が含まれる場合、材料同様に按分を可能として、且つ、多段階掲載を可能とすることができるという効果を奏する。また、本発明によれば、通常の在庫または加工品に関しても、切断、鎔断または鍛造等の様々な鋼種に対し、製造、材料払出、多段階による原価計算、材料、および、加工賃配賦率等を設定可能とするという効果を奏する。 According to the present invention, by holding an apportionment ratio (proportional division reference value) for each processing acceptance item, all material costs are apportioned and cost-accumulated for a plurality of processing acceptance items (products, by-products and co-products). This has the effect of setting the proportional division ratio of the by-products to 0 and charging the product side with all the material costs. Further, according to the present invention, it is possible to provide a mechanism in which the result of cost apportionment to a plurality of processing payout details (materials) is allocated to each product. Further, according to the present invention, when labor costs and / or costs are included in the processing and payout details, it is possible to apportion the materials in the same manner as the materials and to publish in multiple stages. Further, according to the present invention, even for ordinary stock or processed products, for various steel types such as cutting, cutting or forging, manufacturing, material payout, multi-step cost accounting, materials, and processing wage allocation rate. It has the effect of making it possible to set etc.

図１は、原価計算装置の構成の一例を示すブロック図である。FIG. 1 is a block diagram showing an example of the configuration of the cost accounting device. 図２は、本実施形態における原価計算装置の処理の一例を示すフローチャートである。FIG. 2 is a flowchart showing an example of processing of the cost accounting device in the present embodiment. 図３は、本実施形態における構成データの一例を示す図である。FIG. 3 is a diagram showing an example of configuration data in the present embodiment. 図４は、本実施形態における明細データの一例を示す図である。FIG. 4 is a diagram showing an example of detailed data in the present embodiment. 図５は、本実施形態における明細データの一例を示す図である。FIG. 5 is a diagram showing an example of detailed data in the present embodiment. 図６は、本実施形態における明細データの一例を示す図である。FIG. 6 is a diagram showing an example of detailed data in the present embodiment. 図７は、本実施形態における明細データの一例を示す図である。FIG. 7 is a diagram showing an example of detailed data in the present embodiment. 図８は、本実施形態における明細データの一例を示す図である。FIG. 8 is a diagram showing an example of detailed data in the present embodiment. 図９は、本実施形態における表示画面の一例を示す図である。FIG. 9 is a diagram showing an example of a display screen according to the present embodiment. 図１０は、本実施形態における表示画面の一例を示す図である。FIG. 10 is a diagram showing an example of a display screen according to the present embodiment. 図１１は、本実施形態における表示画面の一例を示す図である。FIG. 11 is a diagram showing an example of a display screen according to the present embodiment. 図１２は、本実施形態における表示画面の一例を示す図である。FIG. 12 is a diagram showing an example of a display screen according to the present embodiment. 図１３は、本実施形態における表示画面の一例を示す図である。FIG. 13 is a diagram showing an example of a display screen according to the present embodiment. 図１４は、本実施形態における表示画面の一例を示す図である。FIG. 14 is a diagram showing an example of a display screen according to the present embodiment.

本発明の実施形態を図面に基づいて詳細に説明する。なお、本発明は本実施形態により限定されるものではない。 Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

［１．概要］
まず、本発明の概要を説明する。 [1. overview]
First, an outline of the present invention will be described.

従来から、鉄鋼業界におけるプレイヤーとしては、高炉メーカー、１次店、２次店および加工業専業が存在するが、特に１次店および２次店の業務としては、鋼材問屋としての業務、加工業務、または、メーカー紐づけによる加工業務等の多岐に渡るだけでなく、加工の各工程を自社内または社外で渡り加工を行い、社外から客先へ納入する場合もある。ここで、従来の一般的な生産管理システムでは、ＢＯＭありきのシステムであるため、運用上および制限事項として都度ＢＯＭをマスタ化する必要があったが、鉄鋼業界における鋼材系の加工業務、および、個別取引においては、在庫品でもＢＯＭが都度変わるため、ＢＯＭをマスタ化する事が困難であった。 Traditionally, players in the steel industry have been blast furnace manufacturers, primary stores, secondary stores, and specialized processing industries, but in particular, the operations of primary stores and secondary stores include operations as steel wholesalers and processing operations. In addition to a wide range of processing operations such as those linked to manufacturers, there are also cases where each processing process is performed in-house or outside the company and delivered from outside the company to the customer. Here, in the conventional general production control system, since the system is based on the BOM, it is necessary to master the BOM each time as an operational and restriction item. In individual transactions, it was difficult to master the BOM because the BOM changes each time even for in-stock items.

また、従来の一般的な生産管理システムにおいては、製品の１明細に対して材料（部品）が複数点数あるというＢＯＭのもと、材料費を製品の１明細に積み上げる処理が多く行われていたが、その場合、製品の製造に伴って副産物および／または連産品等が（Ｎ行）製造される場合の対応が難しかった。 Further, in a conventional general production control system, under the BOM that there are a plurality of materials (parts) for one item of a product, a lot of processing is performed in which the material cost is accumulated in one item of the product. However, in that case, it was difficult to deal with the case where by-products and / or co-products and the like are produced (N lines) with the production of the product.

そこで、本実施形態においては、原価を製品、副産物および連産品へ按分した結果をユーザに提供することを可能としている。 Therefore, in the present embodiment, it is possible to provide the user with the result of apportioning the cost price to the product, the by-product, and the co-product.

［２．構成］
本実施形態に係る原価計算装置１００の構成の一例について、図１を参照して説明する。図１は、原価計算装置１００の構成の一例を示すブロック図である。 [2. Constitution]
An example of the configuration of the cost accounting device 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the cost accounting device 100.

原価計算装置１００は、市販のデスクトップ型パーソナルコンピュータである。なお、原価計算装置１００は、デスクトップ型パーソナルコンピュータのような据置型情報処理装置に限らず、市販されているノート型パーソナルコンピュータ、ＰＤＡ（Ｐｅｒｓｏｎａｌ Ｄｉｇｉｔａｌ Ａｓｓｉｓｔａｎｔｓ）、スマートフォン、タブレット型パーソナルコンピュータなどの携帯型情報処理装置であってもよい。 The cost accounting device 100 is a commercially available desktop personal computer. The cost calculation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable type such as a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, or a tablet personal computer. It may be an information processing device.

原価計算装置１００は、制御部１０２と通信インターフェース部１０４と記憶部１０６と入出力インターフェース部１０８と、を備えている。原価計算装置１００が備えている各部は、任意の通信路を介して通信可能に接続されている。 The cost accounting device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the cost accounting device 100 is communicably connected via an arbitrary communication path.

通信インターフェース部１０４は、ルータ等の通信装置および専用線等の有線または無線の通信回線を介して、原価計算装置１００をネットワーク３００に通信可能に接続する。通信インターフェース部１０４は、他の装置と通信回線を介してデータを通信する機能を有する。ここで、ネットワーク３００は、原価計算装置１００とサーバ２００とを相互に通信可能に接続する機能を有し、例えばインターネットやＬＡＮ（Ｌｏｃａｌ Ａｒｅａ Ｎｅｔｗｏｒｋ）等である。 The communication interface unit 104 connects the cost accounting device 100 to the network 300 so as to be communicable 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 accounting device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like.

記憶部１０６には、各種のデータベース、テーブル、およびファイルなどが格納される。記憶部１０６には、ＯＳ（Ｏｐｅｒａｔｉｎｇ Ｓｙｓｔｅｍ）と協働してＣＰＵ（Ｃｅｎｔｒａｌ Ｐｒｏｃｅｓｓｉｎｇ Ｕｎｉｔ）に命令を与えて各種処理を行うためのコンピュータプログラムが記録される。記憶部１０６として、例えば、ＲＡＭ（Ｒａｎｄｏｍ Ａｃｃｅｓｓ Ｍｅｍｏｒｙ）・ＲＯＭ（Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）等のメモリ装置、ハードディスクのような固定ディスク装置、フレキシブルディスク、および光ディスク等を用いることができる。記憶部１０６は、受注データファイル１０６ａを備えている。 Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. The storage unit 106 includes an order data file 106a.

受注データファイル１０６ａは、製品の受注数量を含む受注データを記憶する。ここで、受注データは、受注先（得意先）データ、および／または、仕入先データ等を含んでいてもよい。 The order data file 106a stores order data including the order quantity of the product. Here, the order data may include supplier (customer) data and / or supplier data and the like.

入出力インターフェース部１０８には、入力装置１１２および出力装置１１４が接続されている。出力装置１１４には、モニタ（タッチパネルを含む）の他、スピーカやプリンタを用いることができる。入力装置１１２には、キーボード、マウス、およびマイクの他、マウスと協働してポインティングデバイス機能を実現するモニタを用いることができる。なお、以下では、出力装置１１４をモニタ１１４またはプリンタ１１４とし、入力装置１１２をキーボード１１２またはマウス１１２として記載する場合がある。 An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a touch panel). As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. In the following, the output device 114 may be referred to as a monitor 114 or a printer 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

制御部１０２は、原価計算装置１００を統括的に制御するＣＰＵ等である。制御部１０２は、ＯＳ等の制御プログラム・各種の処理手順等を規定したプログラム・所要データなどを格納するための内部メモリを有し、格納されているこれらのプログラムに基づいて種々の情報処理を実行する。制御部１０２は、機能概念的に、受注データ取得部１０２ａと、加工払出明細取得部１０２ｂと、加工受入明細取得部１０２ｃと、加工受入消費明細取得部１０２ｄと、明細表示部１０２ｅとを備えている。 The control unit 102 is a CPU or the like that comprehensively controls the cost accounting device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. The control unit 102 is functionally conceptually provided with an order data acquisition unit 102a, a processing payout detail acquisition unit 102b, a processing acceptance detail acquisition unit 102c, a processing acceptance consumption detail acquisition unit 102d, and a detail display unit 102e. There is.

受注データ取得部１０２ａは、製品の受注数量を含む受注データを取得する。ここで、受注データ取得部１０２ａは、受注データを受注データファイル１０６ａに格納してもよい。 The order data acquisition unit 102a acquires order data including the order quantity of the product. Here, the order data acquisition unit 102a may store the order data in the order data file 106a.

加工払出明細取得部１０２ｂは、製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、材料資産受払数量と各材料の材料原価金額（材料費）とを含む加工払出明細データを取得する。ここで、加工払出明細取得部１０２ｂは、更に、製品の受注数量に対して必要な労務費を算出し、労務費の労務費金額を含む加工払出明細データを取得してもよい。また、加工払出明細取得部１０２ｂは、更に、製品の受注数量に対して必要な経費を算出し、経費の経費金額を含む加工払出明細データを取得してもよい。なお、加工払出明細データは、加工番号、加工行番号、ユーザ取引区分、商品コード、商品名、長さ、規格、受入数、単位コード、材料資産受払数量（資産受払数等）、資産単位コード、原価単価、原価金額（材料原価金額、労務費金額および／または経費金額等）、および／または、加工完了区分等を含んでいてもよい。 The processing payout detail acquisition unit 102b calculates the material asset receipt / payment quantity of each material required for the order quantity of the product, and the processing payout detail data including the material asset receipt / payment quantity and the material cost amount (material cost) of each material. To get. Here, the processing payout detail acquisition unit 102b may further calculate the labor cost required for the order quantity of the product and acquire the processing payout detail data including the labor cost amount of the labor cost. Further, the processing / payout detail acquisition unit 102b may further calculate the necessary cost for the order quantity of the product and acquire the processing / payout detail data including the cost amount of the cost. The processing withdrawal detail data includes processing number, processing line number, user transaction classification, product code, product name, length, standard, number of receipts, unit code, material asset receipt / payment quantity (asset receipt / payment number, etc.), asset unit code. , Cost unit price, cost amount (material cost amount, labor cost amount and / or expense amount, etc.), and / or processing completion classification, etc. may be included.

加工受入明細取得部１０２ｃは、製品ならびに当該製品の副産物および／もしくは連産品への材料原価金額の按分比率を取得し、製品ならびに副産物および／もしくは連産品の加工資産受払数量と、材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する。ここで、加工受入明細取得部１０２ｃは、材料から残材が生じる場合、製品ならびに副産物および／または連産品への材料原価金額の按分比率を取得し、製品、副産物および／もしくは連産品ならびに残材の加工資産受払数量と、合計金額に残材の比率を乗じた残材原価金額と、材料原価金額から残材原価金額を引いた差分金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得してもよい。 The processing acceptance details acquisition unit 102c acquires the proportional division ratio of the material cost amount to the product and the by-product and / or the co-product of the product, and the processed asset receipt / payment quantity of the product and the by-product and / or the co-product and the material cost amount. Acquire the processing acceptance detail data including the apportioned material cost amount obtained by multiplying the total amount by the apportioned ratio. Here, the processing acceptance statement acquisition unit 102c acquires the proportional proportion of the material cost amount to the product and the by-product and / or the co-product when the residual material is generated from the material, and the product, the by-product and / or the co-product and the residual material. The amount of processed assets received and paid, the amount of residual material cost obtained by multiplying the total amount by the ratio of residual material, and the amount of proportionally divided material cost obtained by multiplying the difference amount obtained by subtracting the amount of residual material cost amount from the amount of material cost amount by the proportional division ratio. You may acquire the processing acceptance detail data including.

ここで、按分比率は、製品、副産物または連産品の加工資産受払数量を、製品、副産物および連産品の加工資産受払数量の合計数量で、割った値であってもよい。また、按分比率は、製品、副産物または連産品の加工資産受払数量を歩留で割った値である按分基準値を、製品、副産物および連産品の加工資産受払数量の合計数量を歩留で割った値であってもよい。ここで、加工受入明細データは、按分基準値を含んでもよい。また、按分比率または按分基準値は、ユーザにより（入力装置１１２を介して）任意に設定された値であってもよい。 Here, the apportionment ratio may be a value obtained by dividing the processed asset receipt / payment quantity of the product, the by-product or the co-product by the total quantity of the processed asset receipt / payment quantity of the product, the by-product and the co-product. The apportionment ratio is the apportionment standard value, which is the value obtained by dividing the processed asset receipt / payment quantity of the product, by-product or co-product by the yield, and the total quantity of the processed asset receipt / payment quantity of the product, by-product or co-product divided by the yield. It may be a value. Here, the processing acceptance detail data may include the apportionment reference value. Further, the apportionment ratio or the apportionment reference value may be a value arbitrarily set by the user (via the input device 112).

また、加工受入明細取得部１０２ｃは、更に、製品ならびに当該製品の副産物および／もしくは連産品への労務費金額の按分比率を取得し、労務費金額に当該按分比率を乗じた按分労務費金額を含む加工受入明細データを取得してもよい。また、加工受入明細取得部１０２ｃは、更に、製品ならびに当該製品の副産物および／もしくは連産品への経費金額の按分比率を取得し、経費金額に当該按分比率を乗じた按分経費金額を含む加工受入明細データを取得してもよい。なお、加工受入明細データは、加工番号、加工行番号、ユーザ取引区分、商品コード、商品名、長さ、規格、受入数、単位コード、加工資産受払数量（資産受払数等）、資産単位コード、按分比率、按分基準値、原価単価、原価金額（按分材料原価金額等）、加工完了区分、製品区分、加工数、加工単価、加工金額（按分労務費金額および／または按分経費金額等）、および／または、製造原価（製品原価等）を含んでいてもよい。 In addition, the processing acceptance details acquisition unit 102c further acquires the apportioned ratio of the labor cost amount to the product and the by-products and / or co-products of the product, and multiplies the labor cost amount by the apportionment ratio to obtain the apportioned labor cost amount. You may acquire the processing acceptance detail data including. In addition, the processing acceptance details acquisition unit 102c further acquires the apportionment ratio of the cost amount to the product and the by-products and / or co-products of the product, and the processing acceptance including the apportionment cost amount obtained by multiplying the cost amount by the apportionment ratio. Detailed data may be acquired. The processing acceptance details data includes processing number, processing line number, user transaction classification, product code, product name, length, standard, number of receipts, unit code, processed asset receipt / payment quantity (asset receipt / payment number, etc.), asset unit code. , Apportionment ratio, apportionment standard value, cost unit price, cost amount (proportional material cost amount, etc.), processing completion category, product category, number of processes, processing unit price, processing amount (proportional labor cost amount and / or apportionment cost amount, etc.), And / or may include manufacturing costs (product costs, etc.).

加工受入消費明細取得部１０２ｄは、製品ならびに副産物および／もしくは連産品毎の、材料資産受払数量の内訳である消費資産数量と、按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する。ここで、加工受入消費明細取得部１０２ｄは、製品、副産物および／もしくは連産品ならびに残材毎の、材料資産受払数量の内訳である消費資産数量と、按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得してもよい。また、加工受入消費明細データは、加工番号、加工行番号、加工消費番号、商品コード、消費資産数量（消費資産数等）、払出加工番号、払出加工行番号、原価単価、および／または、原価金額（内訳材料原価金額等）を含んでいてもよい。 The processing acceptance consumption statement acquisition unit 102d includes processing including the consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is a breakdown of the apportioned material cost amount for each product and by-product and / or co-product. Acquire the received consumption detail data. Here, the processing acceptance consumption statement acquisition unit 102d has a consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and a breakdown material cost which is a breakdown of the apportioned material cost amount for each product, by-product and / or co-product and residual material. The processing acceptance consumption detail data including the amount of money may be acquired. In addition, the processing acceptance consumption detail data includes processing number, processing line number, processing consumption number, product code, quantity of consumable assets (number of consumable assets, etc.), payout processing number, payout processing line number, cost unit price, and / or cost. Amounts (breakdown material cost amount, etc.) may be included.

明細表示部１０２ｅは、加工払出明細データ、加工受入明細データ、および／または、加工受入消費明細データを（出力装置１１４に）表示させる。 The detail display unit 102e displays the machining payout detail data, the machining acceptance detail data, and / or the machining acceptance consumption detail data (on the output device 114).

［３．具体例］
本実施形態の具体例について、図２から図１４を参照して説明する。 [3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 2 to 14.

［原価計算処理］
ここで、図２を参照して、本実施形態における原価計算処理の一例について説明する。図２は、本実施形態における原価計算装置１００の処理の一例を示すフローチャートである。 [Cost accounting]
Here, an example of cost accounting processing in the present embodiment will be described with reference to FIG. FIG. 2 is a flowchart showing an example of processing of the cost accounting device 100 in the present embodiment.

図２に示すように、受注データ取得部１０２ａは、得意先から提示された製品の受注数量、当該得意先の得意先データ、および、当該製品の材料の仕入先データ等を含む受注データを取得し、当該受注データを受注データファイル１０６ａに格納する（ステップＳＡ−１）。 As shown in FIG. 2, the order data acquisition unit 102a receives the order data including the order quantity of the product presented by the customer, the customer data of the customer, and the supplier data of the material of the product. Acquire and store the order data in the order data file 106a (step SA-1).

そして、加工払出明細取得部１０２ｂは、製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、材料資産受払数量と各材料の材料原価金額とを含む加工払出明細データを取得する（ステップＳＡ−２）。 Then, the processing / payout detail acquisition unit 102b calculates the material asset receipt / payment quantity of each material required for the order quantity of the product, and acquires the processing / payout detail data including the material asset receipt / payment quantity and the material cost amount of each material. (Step SA-2).

そして、加工受入明細取得部１０２ｃは、製品ならびに当該製品の副産物もしくは連産品への材料原価金額の按分基準値を取得し、当該按分基準値に基づく按分比率を取得し、当該按分基準値と、製品ならびに副産物もしくは連産品の加工資産受払数量と、材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する（ステップＳＡ−３）。 Then, the processing acceptance details acquisition unit 102c acquires the apportionment standard value of the material cost amount for the product and the by-product or co-product of the product, acquires the apportionment ratio based on the apportionment reference value, and obtains the apportionment reference value and the apportionment reference value. Acquire processing acceptance detail data including the processed asset receipt / payment quantity of products and by-products or co-products, and the apportioned material cost amount obtained by multiplying the total amount of material cost amount by the apportionment ratio (step SA-3).

そして、加工受入消費明細取得部１０２ｄは、製品ならびに副産物および／もしくは連産品毎の、材料資産受払数量の内訳である消費資産数量と、按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する（ステップＳＡ−４）。 Then, the processing acceptance consumption statement acquisition unit 102d obtains the consumption asset quantity which is the breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is the breakdown of the apportioned material cost amount for each product and by-product and / or co-product. Acquire the processing acceptance consumption detail data including (step SA-4).

そして、明細表示部１０２ｅは、加工払出明細データ、加工受入明細データ、および、加工受入消費明細データを出力装置１１４に表示させ（ステップＳＡ−５）、処理を終了する。 Then, the detail display unit 102e displays the machining payout detail data, the machining acceptance detail data, and the machining acceptance consumption detail data on the output device 114 (step SA-5), and ends the process.

ここで、図３から図１４を参照して、本実施形態における原価計算処理の詳細について説明する。 Here, the details of the cost accounting process in the present embodiment will be described with reference to FIGS. 3 to 14.

まず、図３から図５を参照して、本実施形態における原価計算処理の一例について説明する。図３は、本実施形態における構成データの一例を示す図である。図４および図５は、本実施形態における明細データの一例を示す図である。 First, an example of cost accounting processing in the present embodiment will be described with reference to FIGS. 3 to 5. FIG. 3 is a diagram showing an example of configuration data in the present embodiment. 4 and 5 are diagrams showing an example of detailed data in the present embodiment.

本実施形態においては、図３に示すように、４０００ＬのＢ原料と２０００ＬのＣ原料と２００ＬのＤ原料とから、６０００Ｌ（２００Ｌドラム缶３０本）の化学製品であるＡ製品と同時に２００Ｌドラム缶１本のＡ副産物が製造される場合、図４または図５に示すように、加工Ｈ（ヘッダデータ）、加工受入Ｍ（明細データ）、加工払出Ｍ（明細データ）、および、加工受入消費Ｍ（明細データ）が取得される。 In this embodiment, as shown in FIG. 3, from 4000 L of B raw material, 2000 L of C raw material, and 200 L of D raw material, one 200 L drum can at the same time as A product which is a chemical product of 6000 L (30 200 L drum cans). When the A by-product of No. A is produced, as shown in FIG. 4 or 5, processing H (header data), processing acceptance M (detailed data), processing payout M (detailed data), and processing acceptance consumption M (details) Data) is acquired.

ここで、図４に示すように、本実施形態においては、ユーザにより入力装置１１２を介して、Ａ製品の按分基準値が「１００」、且つ、Ａ副産物の按分基準値が「０」と設定された場合、「Ａ製品の按分比率＝１」および「Ａ副産物の按分比率＝０」が取得されるため、「１００」となるＡ製品の按分基準値および「０」となるＡ副産物の按分基準値と、「￥６２００」となるＡ製品の按分材料原価金額（原価金額）および「￥０」となるＡ副産物の按分材料原価金額と、を含む加工受入明細データが取得され、「Ｂ原料＝４０００Ｌ」、「Ｃ原料＝２０００Ｌ」および「Ｄ原料＝２００Ｌ」となるＡ製品の消費資産数量（消費資産数）ならびに「Ｂ原料＝０Ｌ」、「Ｃ原料＝０Ｌ」および「Ｄ原料＝０Ｌ」となるＡ副産物の消費資産数量と、「Ｂ原料＝￥４０００」、「Ｃ原料＝￥２０００」および「Ｄ原料＝￥２００」となるＡ製品の内訳材料原価金額（原価金額）ならびに「Ｂ原料＝￥０」、「Ｃ原料＝￥０」および「Ｄ原料＝￥０」となるＡ副産物の内訳材料原価金額と、を含む加工受入消費明細データが取得される。 Here, as shown in FIG. 4, in the present embodiment, the apportionment reference value of the A product is set to "100" and the apportionment reference value of the A by-product is set to "0" via the input device 112 by the user. If this is the case, "proportionate ratio of product A = 1" and "proportionate ratio of A by-product = 0" are acquired. Processing acceptance details data including the reference value, the apportioned material cost amount (cost amount) of the A product of "¥ 6200" and the apportioned material cost amount of the A by-product of "¥ 0" are acquired, and "B raw material" is obtained. = 4000L ”,“ C raw material = 2000L ”and“ D raw material = 200L ”, the quantity of consumption assets (number of consumption assets) of product A, and“ B raw material = 0L ”,“ C raw material = 0L ”and“ D raw material = 0L ” The quantity of consumed assets of the by-product A, which is "B raw material = 4000 yen", "C raw material = 2000 yen", and "D raw material = 200 yen". Processing acceptance consumption detail data including the breakdown material cost amount of A by-product such as "raw material = ¥ 0", "C raw material = ¥ 0" and "D raw material = ¥ 0" is acquired.

また、図５に示すように、本実施形態においては、ユーザにより入力装置１１２を介して、Ａ製品の按分基準値が「８０」、且つ、Ａ副産物の按分基準値が「２０」と設定された場合、「Ａ製品の按分比率＝０．８」および「Ａ副産物の按分比率＝０．２」が取得されるため、「８０」となるＡ製品の按分基準値および「２０」となるＡ副産物の按分基準値と、「￥４９６０」となるＡ製品の按分材料原価金額（原価金額）および「￥１２４０」となるＡ副産物の按分材料原価金額と、を含む加工受入明細データが取得され、「Ｂ原料＝３２００Ｌ」、「Ｃ原料＝１６００Ｌ」および「Ｄ原料＝１６０Ｌ」となるＡ製品の消費資産数量（消費資産数）ならびに「Ｂ原料＝８００Ｌ」、「Ｃ原料＝４００Ｌ」および「Ｄ原料＝４０Ｌ」となるＡ副産物の消費資産数量と、「Ｂ原料＝￥３２００」、「Ｃ原料＝￥１６００」および「Ｄ原料＝￥１６０」となるＡ製品の内訳材料原価金額（原価金額）ならびに「Ｂ原料＝￥８００」、「Ｃ原料＝￥４００」および「Ｄ原料＝￥４０」となるＡ副産物の内訳材料原価金額と、を含む加工受入消費明細データが取得される。 Further, as shown in FIG. 5, in the present embodiment, the apportionment reference value of the A product is set to "80" and the apportionment reference value of the A by-product is set to "20" via the input device 112 by the user. In this case, since "proportionate ratio of product A = 0.8" and "proportionate ratio of A by-product = 0.2" are acquired, the apportionment reference value of product A which is "80" and A which is "20" Processing acceptance detail data including the apportioned standard value of the by-product, the apportioned material cost amount (cost amount) of the A product which is "¥ 4960", and the apportioned material cost amount of the by-product A which is "¥ 1240" is acquired. "B raw material = 3200L", "C raw material = 1600L" and "D raw material = 160L". The quantity of consumed assets of A by-product with "raw material = 40L" and the breakdown of product A with "B raw material = ¥ 3200", "C raw material = ¥ 1600" and "D raw material = ¥ 160" Material cost amount (cost amount) In addition, the processing acceptance consumption statement data including the breakdown material cost amount of the A by-product such that "B raw material = 800 yen", "C raw material = 400 yen" and "D raw material = 40 yen" is acquired.

また、図６を参照して、本実施形態における原価計算処理の一例について説明する。図６は、本実施形態における明細データの一例を示す図である。 Further, an example of cost accounting processing in the present embodiment will be described with reference to FIG. FIG. 6 is a diagram showing an example of detailed data in the present embodiment.

本実施形態においては、１０００ｋｇのＡ材料（鋼鉄の丸棒１０ｍ）を加工の上、切断して、鉄鋼製品であるＡ製品（０．５ｍ）を１０個（５００Ｋｇ）、および、Ａ連産品であるＡ製品（０．２５ｍ）を１０個（２５０Ｋｇ）が作製され、Ａ残材であるＡ材料（２ｍ）が１本（２００Ｋｇ）取得され、０．５ｍ分の切りクズ（５０Ｋｇ）が生じる場合、図６に示すように、加工Ｈ、加工受入Ｍ、加工払出Ｍ、および、加工受入消費Ｍが取得される。 In the present embodiment, 1000 kg of A material (10 m of steel round bar) is processed and cut, and 10 pieces (500 kg) of A product (0.5 m), which is a steel product, and A co-product are used. When 10 pieces (250 kg) of a certain A product (0.25 m) are produced, one piece (200 kg) of A material (2 m) which is an A residual material is obtained, and 0.5 m of cutting scraps (50 kg) are generated. , As shown in FIG. 6, the processing H, the processing acceptance M, the processing payout M, and the processing acceptance consumption M are acquired.

ここで、図６に示すように、本実施形態においては、「按分基準値＝加工資産受払数量」として、Ａ製品の按分基準値が「５００」、且つ、Ａ連産品の按分基準値が「２５０」と設定された場合、「Ａ製品の按分比率＝２／３（≒０．６６７）」および「Ａ連産品の按分比率＝１／３（≒０．３３４）」が取得されるため、「５００」となるＡ製品の按分基準値および「２５０」となるＡ連産品の按分基準値と、「￥５３３」となるＡ製品の按分材料原価金額（原価金額）および「￥２６７」となるＡ連産品の按分材料原価金額と、「￥２００」となるＡ残材の残材原価金額と、を含む加工受入明細データが取得され、「Ａ材料＝５３３（＝（１０００−２００）＊（５００／（５００＋２５０）））Ｋｇ」となるＡ製品の消費資産数量（消費資産数）、「Ａ材料＝２６７（＝（１０００−２００）＊（２５０／（５００＋２５０）））Ｋｇ」となるＡ連産品の消費資産数量および「Ａ材料＝２００Ｋｇ」となるＡ残材の消費資産数量と、「Ａ材料＝￥５３３」となるＡ製品の内訳材料原価金額（原価金額）、「Ａ材料＝￥２６７」となるＡ連産品の内訳材料原価金額および「Ａ材料＝￥２００」となるＡ残材の内訳材料原価金額と、を含む加工受入消費明細データが取得される。 Here, as shown in FIG. 6, in the present embodiment, the apportionment standard value of the A product is "500" and the apportionment standard value of the A co-product is "proportionate standard value = processed asset receipt / payment quantity". When "250" is set, "proportional ratio of product A = 2/3 (≈0.667)" and "proportional ratio of A co-product = 1/3 (≈0.334)" are acquired. The apportionment standard value of the A product which is "500", the apportionment standard value of the A co-product product which is "250", and the apportionment material cost amount (cost amount) of the A product which is "¥ 533" and "¥ 267". Processing acceptance detail data including the apportioned material cost amount of A co-product and the residual material cost amount of A residual material which is "¥ 200" is acquired, and "A material = 533 (= (1000-200) * ( 500 / (500 + 250))) Kg ”for the quantity of assets consumed (number of assets consumed) for product A, and“ A material = 267 (= (1000-200) * (250 / (500 + 250))) Kg ” The quantity of consumable assets of the product, the quantity of consumable assets of A residual material that is "A material = 200 kg", and the breakdown of A product that is "A material = ¥ 533" Material cost amount (cost amount), "A material = ¥ 267" The processing acceptance consumption detail data including the breakdown material cost amount of the A co-product and the breakdown material cost amount of the A residual material such as "A material = ¥ 200" is acquired.

このように、本実施形態において、切りクズ分の原価金額は、按分基準値に基づく配賦により、製品側、副産物および／または連産品側へチャージされる。また、本実施形態において、残材の消費資産数量は、残材の加工資産受払数量と同一となる。 As described above, in the present embodiment, the cost amount of the cut scraps is charged to the product side, the by-product and / or the co-product side by the allocation based on the apportionment reference value. Further, in the present embodiment, the consumption asset quantity of the residual material is the same as the processed asset receipt / payment quantity of the residual material.

また、図７および図８を参照して、本実施形態における原価計算処理の一例について説明する。図７および図８は、本実施形態における明細データの一例を示す図である。 Further, an example of cost accounting processing in the present embodiment will be described with reference to FIGS. 7 and 8. 7 and 8 are diagrams showing an example of detailed data in the present embodiment.

本実施形態においては、１０００ｋｇのＣ材料（厚板１枚）を加工して、鉄鋼製品である歩留８０％（０．８）のＡ製品（５０Ｋｇ）を５個（２５０Ｋｇ）、および、Ｂ連産品である歩留５０％（０．５）のＢ製品（４０Ｋｇ）を５個（２００Ｋｇ）が作製され、Ｃ残材であるＣ材料（２００Ｋｇ）が１枚取得される場合、図７および図８に示すように、加工Ｈ、加工受入Ｍ、加工払出Ｍ、および、加工受入消費Ｍが取得される。 In this embodiment, 1000 kg of C material (one thick plate) is processed, and five A products (50 kg) having a yield of 80% (0.8), which are steel products, (250 kg) and B When 5 pieces (200 kg) of B products (40 kg) having a yield of 50% (0.5), which are co-products, are produced, and 1 piece of C material (200 kg), which is a C residual material, is obtained, as shown in FIG. 7 and As shown in FIG. 8, the processing H, the processing acceptance M, the processing payout M, and the processing acceptance consumption M are acquired.

ここで、図７に示すように、本実施形態においては、「按分基準値＝製品または連産品の加工資産受払数量を歩留で割った値（製品または連産品の材料使用重量）」として、Ａ製品の按分基準値が「３１２．５（＝２５０／０．８）」、且つ、Ｂ連産品の按分基準値が「４００（＝２００／０．５）」と設定された場合、「Ａ製品の按分比率≒０．４３９」および「Ｂ連産品の按分比率≒０．５６１」が取得されるため、「３１２．５」となるＡ製品の按分基準値および「４００」となるＢ連産品の按分基準値と、「￥３５１」となるＡ製品の按分材料原価金額（原価金額）および「￥４４９」となるＢ連産品の按分材料原価金額と、「￥２００」となるＣ残材の残材原価金額と、を含む加工受入明細データが取得され、「Ｃ材料＝３５１（＝（１０００−２００）＊（３１２．５／（３１２．５＋４００）））Ｋｇ」となるＡ製品の消費資産数量（消費資産数）、「Ｃ材料＝４４９（＝（１０００−２００）＊（４００／（３１２．５＋４００）））Ｋｇ」となるＢ連産品の消費資産数量および「Ｃ材料＝２００Ｋｇ」となるＣ残材の消費資産数量と、「Ｃ材料＝￥３５１」となるＡ製品の内訳材料原価金額（原価金額）、「Ｃ材料＝￥４４９」となるＢ連産品の内訳材料原価金額および「Ｃ材料＝￥２００」となるＣ残材の内訳材料原価金額と、を含む加工受入消費明細データが取得される。 Here, as shown in FIG. 7, in the present embodiment, "proportional reference value = value obtained by dividing the processed asset receipt / payment quantity of the product or co-product by the yield (material usage weight of the product or co-product)". When the apportionment standard value of product A is set to "312.5 (= 250 / 0.8)" and the apportionment standard value of product B is set to "400 (= 200 / 0.5)", "A" Since the apportionment ratio of the product ≈ 0.439 and the apportionment ratio of the B co-product product ≈ 0.561 are acquired, the apportionment reference value of the A product which is "312.5" and the B co-product product which is "400" The apportioned standard value of, the apportioned material cost amount (cost amount) of A product which is "¥ 351", the apportioned material cost amount of B co-product which is "¥ 449", and the C residual material which is "¥ 200" Consumed assets of product A for which processing acceptance details data including the amount of residual material cost is acquired and "C material = 351 (= (1000-200) * (312.5 / (312.5 + 400))) Kg" Quantity (number of consumable assets), "C material = 449 (= (1000-200) * (400 / (312.5 + 400))) Kg", and B co-product quantity of consumable assets and "C material = 200 kg" The amount of assets consumed by C residual material, the breakdown material cost amount (cost amount) of A product where "C material = ¥ 351", the breakdown material cost amount of B co-product where "C material = ¥ 449", and "C" Breakdown of C residual material with "material = ¥ 200" Material cost amount and processing acceptance consumption detail data including material cost amount are acquired.

また、図８に示すように、本実施形態において、図７に示す加工受入明細データは、更に、外注加工費に関する加工数、加工単価および加工金額（按分労務費金額および／または按分経費金額等）、ならびに、按分材料原価金額に加工金額を加えた製品原価（製造原価）を含んでいてもよい。 Further, as shown in FIG. 8, in the present embodiment, the processing acceptance detail data shown in FIG. 7 further includes the number of processing, the processing unit price, and the processing amount (proportional labor cost amount and / or the proportional cost amount, etc.) related to the outsourced processing cost. ), And the product cost (manufacturing cost) obtained by adding the processing amount to the apportioned material cost amount.

また、図９から図１４を参照して、本実施形態における表示画面の一例について説明する。図９から図１４は、本実施形態における表示画面の一例を示す図である。 Further, an example of the display screen in the present embodiment will be described with reference to FIGS. 9 to 14. 9 to 14 are views showing an example of a display screen according to the present embodiment.

図９に示すように、本実施形態においては、製品の加工受入明細データを表示する受入欄、製品の加工払出明細データを表示する払出欄、および、残材の加工払出明細データを表示する残材欄を含む加工入力画面を出力装置１１４に表示させてもよい。 As shown in FIG. 9, in the present embodiment, an acceptance column for displaying the processing acceptance detail data of the product, a payout column for displaying the processing and payout detail data of the product, and a balance for displaying the processing and payout detail data of the residual material. The processing input screen including the material column may be displayed on the output device 114.

また、図１０に示すように、本実施形態においては、ユーザにより入力装置１１２を介して按分基準値および／または歩留を設定させることにより材料費の配賦率をコントロールする欄、および、ユーザにより入力装置１１２を介して加工製品に対する加工賃（加工単価および／または加工金額）を直課させる欄を含む加工受入明細入力画面を出力装置１１４に表示させてもよい。 Further, as shown in FIG. 10, in the present embodiment, a column for controlling the allocation rate of the material cost by having the user set the apportionment reference value and / or the yield via the input device 112, and the user. The output device 114 may display a processing acceptance details input screen including a column for directly imposing a processing fee (processing unit price and / or processing amount) on the processed product via the input device 112.

また、図１１に示すように、本実施形態においては、ユーザにより入力装置１１２を介して払出加工費を設定させることができる加工払出明細入力画面を出力装置１１４に表示させてもよい。また、図１２に示すように、本実施形態においては、加工後の残材の明細データを編集することができる加工残材明細入力画面を出力装置１１４に表示させてもよい。また、図１３に示すように、本実施形態においては、加工後の製品のランク、ロット番号、チャージＮＯおよび／または商品特性変更数値等を編集することができる加工内訳入力画面を出力装置１１４に表示させてもよい。また、図１４に示すように、本実施形態においては、材料費同様に、母材に掛かる外注加工費を按分基準値により配賦するように設定することができる払出加工費入力画面を出力装置１１４に表示させてもよい。 Further, as shown in FIG. 11, in the present embodiment, the output device 114 may display a processing payout detail input screen on which the user can set the payout processing cost via the input device 112. Further, as shown in FIG. 12, in the present embodiment, the output device 114 may display a processed residual material detailed input screen on which detailed data of the residual material after processing can be edited. Further, as shown in FIG. 13, in the present embodiment, the output device 114 is provided with a processing breakdown input screen capable of editing the product rank, lot number, charge NO, and / or product characteristic change numerical value after processing. It may be displayed. Further, as shown in FIG. 14, in the present embodiment, as in the material cost, the output device outputs a payout processing cost input screen that can be set so that the outsourced processing cost for the base material is allocated according to the apportionment reference value. It may be displayed on 114.

［４．他の実施形態］
本発明は、上述した実施形態以外にも、特許請求の範囲に記載した技術的思想の範囲内において種々の異なる実施形態にて実施されてよいものである。 [4. Other embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical ideas described in the claims.

例えば、実施形態において説明した各処理のうち、自動的に行われるものとして説明した処理の全部または一部を手動的に行うこともでき、あるいは、手動的に行われるものとして説明した処理の全部または一部を公知の方法で自動的に行うこともできる。 For example, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be manually performed, or all of the processes described as being performed manually. Alternatively, a part thereof can be automatically performed by a known method.

また、本明細書中や図面中で示した処理手順、制御手順、具体的名称、各処理の登録データや検索条件等のパラメータを含む情報、画面例、データベース構成については、特記する場合を除いて任意に変更することができる。 In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in the present specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

また、原価計算装置１００に関して、図示の各構成要素は機能概念的なものであり、必ずしも物理的に図示の如く構成されていることを要しない。 Further, with respect to the cost accounting device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

例えば、原価計算装置１００が備える処理機能、特に制御部１０２にて行われる各処理機能については、その全部または任意の一部を、ＣＰＵおよび当該ＣＰＵにて解釈実行されるプログラムにて実現してもよく、また、ワイヤードロジックによるハードウェアとして実現してもよい。尚、プログラムは、本実施形態で説明した処理を情報処理装置に実行させるためのプログラム化された命令を含む一時的でないコンピュータ読み取り可能な記録媒体に記録されており、必要に応じて原価計算装置１００に機械的に読み取られる。すなわち、ＲＯＭまたはＨＤＤ（Ｈａｒｄ Ｄｉｓｋ Ｄｒｉｖｅ）などの記憶部などには、ＯＳと協働してＣＰＵに命令を与え、各種処理を行うためのコンピュータプログラムが記録されている。このコンピュータプログラムは、ＲＡＭにロードされることによって実行され、ＣＰＵと協働して制御部を構成する。 For example, with respect to the processing functions included in the cost accounting device 100, particularly each processing function performed by the control unit 102, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the cost accounting apparatus is required. It is read mechanically to 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or an HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with a CPU to form a control unit.

また、このコンピュータプログラムは、原価計算装置１００に対して任意のネットワークを介して接続されたアプリケーションプログラムサーバに記憶されていてもよく、必要に応じてその全部または一部をダウンロードすることも可能である。 Further, this computer program may be stored in an application program server connected to the cost accounting device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. be.

また、本実施形態で説明した処理を実行するためのプログラムを、一時的でないコンピュータ読み取り可能な記録媒体に格納してもよく、また、プログラム製品として構成することもできる。ここで、この「記録媒体」とは、メモリーカード、ＵＳＢ（Ｕｎｉｖｅｒｓａｌ Ｓｅｒｉａｌ Ｂｕｓ）メモリ、ＳＤ（Ｓｅｃｕｒｅ Ｄｉｇｉｔａｌ）カード、フレキシブルディスク、光磁気ディスク、ＲＯＭ、ＥＰＲＯＭ（Ｅｒａｓａｂｌｅ Ｐｒｏｇｒａｍｍａｂｌｅ Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）、ＥＥＰＲＯＭ（登録商標）（Ｅｌｅｃｔｒｉｃａｌｌｙ Ｅｒａｓａｂｌｅ ａｎｄ Ｐｒｏｇｒａｍｍａｂｌｅ Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）、ＣＤ−ＲＯＭ（Ｃｏｍｐａｃｔ Ｄｉｓｋ Ｒｅａｄ Ｏｎｌｙ Ｍｅｍｏｒｙ）、ＭＯ（Ｍａｇｎｅｔｏ−Ｏｐｔｉｃａｌ ｄｉｓｋ）、ＤＶＤ（Ｄｉｇｉｔａｌ Ｖｅｒｓａｔｉｌｅ Ｄｉｓｋ）、および、Ｂｌｕ−ｒａｙ（登録商標） Ｄｉｓｃ等の任意の「可搬用の物理媒体」を含むものとする。 Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Optical Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

また、「プログラム」とは、任意の言語または記述方法にて記述されたデータ処理方法であり、ソースコードまたはバイナリコード等の形式を問わない。なお、「プログラム」は必ずしも単一的に構成されるものに限られず、複数のモジュールやライブラリとして分散構成されるものや、ＯＳに代表される別個のプログラムと協働してその機能を達成するものをも含む。なお、本実施形態に示した各装置において記録媒体を読み取るための具体的な構成および読み取り手順ならびに読み取り後のインストール手順等については、周知の構成や手順を用いることができる。 The "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, 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 present embodiment, the installation procedure after reading, and the like.

記憶部１０６に格納される各種のデータベース等は、ＲＡＭ、ＲＯＭ等のメモリ装置、ハードディスク等の固定ディスク装置、フレキシブルディスク、および、光ディスク等のストレージ手段であり、各種処理やウェブサイト提供に用いる各種のプログラム、テーブル、データベース、および、ウェブページ用ファイル等を格納する。 Various databases and the like stored in the storage unit 106 are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

また、原価計算装置１００は、既知のパーソナルコンピュータまたはワークステーション等の情報処理装置として構成してもよく、また、任意の周辺装置が接続された当該情報処理装置として構成してもよい。また、原価計算装置１００は、当該装置に本実施形態で説明した処理を実現させるソフトウェア（プログラムまたはデータ等を含む）を実装することにより実現してもよい。 Further, the cost accounting 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 an arbitrary peripheral device is connected. Further, the cost accounting device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

更に、装置の分散・統合の具体的形態は図示するものに限られず、その全部または一部を、各種の付加等に応じてまたは機能負荷に応じて、任意の単位で機能的または物理的に分散・統合して構成することができる。すなわち、上述した実施形態を任意に組み合わせて実施してもよく、実施形態を選択的に実施してもよい。 Further, the specific form of distribution / integration of the device is not limited to the one shown in the drawing, and all or a part thereof may be functionally or physically in an arbitrary unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

本発明は、鉄鋼業界、ならびに、プラスティックまたは液体等を扱う化学業界等の業界において有用である。 The present invention is useful in the steel industry and in industries such as the chemical industry dealing with plastics, liquids and the like.

１００ 原価計算装置
１０２ 制御部
１０２ａ 受注データ取得部
１０２ｂ 加工払出明細取得部
１０２ｃ 加工受入明細取得部
１０２ｄ 加工受入消費明細取得部
１０２ｅ 明細表示部
１０４ 通信インターフェース部
１０６ 記憶部
１０６ａ 受注データファイル
１０８ 入出力インターフェース部
１１２ 入力装置
１１４ 出力装置
２００ サーバ
３００ ネットワーク 100 Cost calculation device 102 Control unit 102a Order data acquisition unit 102b Processing payout details acquisition unit 102c Processing acceptance details acquisition unit 102d Processing acceptance consumption details acquisition unit 102e Detail display unit 104 Communication interface unit 106 Storage unit 106a Order data file 108 Input / output interface Part 112 Input device 114 Output device 200 Server 300 Network

Claims (11)

記憶部と制御部とを備えた原価計算装置であって、
前記記憶部は、
製品の受注数量を含む受注データを記憶する受注データ記憶手段、
を備え、
前記制御部は、
前記製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、前記材料資産受払数量と前記各材料の材料原価金額とを含む加工払出明細データを取得する加工払出明細取得手段と、
前記製品ならびに当該製品の副産物および／もしくは連産品への前記材料原価金額の按分比率を取得し、前記製品ならびに前記副産物および／もしくは前記連産品の加工資産受払数量と、前記材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する加工受入明細取得手段と、
前記製品ならびに前記副産物および／もしくは前記連産品毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する加工受入消費明細取得手段と、
を備えたことを特徴とする原価計算装置。 It is a cost accounting device equipped with a storage unit and a control unit.
The storage unit
Order data storage means for storing order data including order quantity of products,
With
The control unit
A processing payout detail acquisition means for calculating the material asset receipt / payment quantity of each material required for the order quantity of the product and acquiring the processing / payout detail data including the material asset receipt / payment quantity and the material cost amount of each material. ,
Obtain the apportionment ratio of the material cost amount to the product and the by-product and / or co-product of the product, and the total amount of the processed asset receipt and payment quantity of the product and the by-product and / or the co-product and the material cost amount. The processing acceptance detail acquisition means for acquiring the processing acceptance detail data including the proportional distribution material cost amount obtained by multiplying the proportional division ratio, and
Processing acceptance consumption detail data including the consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is a breakdown of the apportioned material cost amount for each of the product and the by-product and / or the co-product. Processing acceptance consumption details acquisition means and
A cost accounting device characterized by being equipped with. 前記加工受入明細取得手段は、
前記材料から残材が生じる場合、前記製品ならびに前記副産物および／または前記連産品への前記材料原価金額の前記按分比率を取得し、前記製品、前記副産物および／もしくは前記連産品ならびに前記残材の加工資産受払数量と、前記合計金額に前記残材の比率を乗じた残材原価金額と、前記材料原価金額から前記残材原価金額を引いた差分金額に当該按分比率を乗じた按分材料原価金額と、を含む前記加工受入明細データを取得し、
前記加工受入消費明細取得手段は、
前記製品、前記副産物および／もしくは前記連産品ならびに前記残材毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む前記加工受入消費明細データを取得することを特徴とする請求項１に記載の原価計算装置。 The processing acceptance details acquisition means
When a residual material is generated from the material, the proportional division ratio of the material cost amount to the product and the by-product and / or the co-product is obtained, and the product, the by-product and / or the co-product and the residual material are obtained. Prorated material cost amount obtained by multiplying the processed asset receipt / payment quantity, the residual material cost amount obtained by multiplying the total amount by the ratio of the residual material, and the difference amount obtained by subtracting the residual material cost amount from the material cost amount and multiplying the proportional division ratio. And, the processing acceptance detail data including
The processing acceptance consumption statement acquisition means is
The product, the by-product and / or the co-product, and the breakdown material cost amount, which is a breakdown of the material asset receipt / payment quantity, and the breakdown material cost amount, which is a breakdown of the apportioned material cost amount, for each of the residual materials. The cost accounting device according to claim 1, wherein the processing acceptance consumption detail data is acquired. 前記按分比率は、
前記製品、前記副産物または前記連産品の前記加工資産受払数量を、前記製品、前記副産物および前記連産品の前記加工資産受払数量の合計数量で、割った値であることを特徴とする請求項１または２に記載の原価計算装置。 The apportionment ratio is
1 Or the cost accounting device according to 2. 前記按分比率は、
前記製品、前記副産物または前記連産品の前記加工資産受払数量を歩留で割った値である按分基準値を、前記製品、前記副産物および前記連産品の前記加工資産受払数量の合計数量を歩留で割った値であることを特徴とする請求項１または２に記載の原価計算装置。 The apportionment ratio is
The yield is the proportional division standard value, which is the value obtained by dividing the processed asset receipt / payment quantity of the product, the by-product or the co-product by the yield, and the total quantity of the processed asset receipt / payment quantity of the product, the by-product and the co-product. The costing apparatus according to claim 1 or 2, wherein the value is divided by. 前記加工受入明細データは、
前記按分基準値を含むことを特徴とする請求項４に記載の原価計算装置。 The processing acceptance detail data is
The cost accounting device according to claim 4, wherein the cost accounting device includes the apportionment reference value. 前記按分比率は、
ユーザにより任意に設定された値であることを特徴とする請求項１または２に記載の原価計算装置。 The apportionment ratio is
The cost accounting device according to claim 1 or 2, wherein the value is arbitrarily set by the user. 前記加工払出明細取得手段は、
更に、前記製品の受注数量に対して必要な労務費を算出し、前記労務費の労務費金額を含む前記加工払出明細データを取得し、
前記加工受入明細取得手段は、
更に、前記製品ならびに当該製品の前記副産物および／もしくは前記連産品への前記労務費金額の按分比率を取得し、前記労務費金額に当該按分比率を乗じた按分労務費金額を含む前記加工受入明細データを取得することを特徴とする請求項１から６のいずれか一つに記載の原価計算装置。 The processing payout statement acquisition means
Further, the labor cost required for the order quantity of the product is calculated, and the processing and payout detailed data including the labor cost amount of the labor cost is acquired.
The processing acceptance details acquisition means
Further, the processing acceptance statement including the proportionally divided labor cost amount obtained by acquiring the proportionally divided ratio of the labor cost amount to the product and the by-product and / or the co-product of the product and multiplying the labor cost amount by the proportionally divided ratio. The cost accounting device according to any one of claims 1 to 6, wherein the data is acquired. 前記加工払出明細取得手段は、
更に、前記製品の受注数量に対して必要な経費を算出し、前記経費の経費金額を含む前記加工払出明細データを取得し、
前記加工受入明細取得手段は、
更に、前記製品ならびに当該製品の前記副産物および／もしくは前記連産品への前記経費金額の按分比率を取得し、前記経費金額に当該按分比率を乗じた按分経費金額を含む前記加工受入明細データを取得することを特徴とする請求項１から７のいずれか一つに記載の原価計算装置。 The processing payout statement acquisition means
Further, the necessary cost is calculated for the order quantity of the product, and the processing and payout detailed data including the cost amount of the cost is acquired.
The processing acceptance details acquisition means
Further, the apportionment ratio of the cost amount to the product and the by-product and / or the co-product of the product is acquired, and the processing acceptance detail data including the apportionment cost amount obtained by multiplying the expense amount by the apportionment ratio is acquired. The cost accounting device according to any one of claims 1 to 7, wherein the cost accounting device is characterized. 前記制御部は、
前記加工払出明細データ、前記加工受入明細データ、および／または、前記加工受入消費明細データを表示させる明細表示手段、
を更に備えたことを特徴とする請求項１から８のいずれか一つに記載の原価計算装置。 The control unit
A detail display means for displaying the processing payout detail data, the processing acceptance detail data, and / or the processing acceptance consumption detail data.
The cost accounting device according to any one of claims 1 to 8, further comprising. 記憶部と制御部とを備えた原価計算装置に実行させるための原価計算方法であって、
前記記憶部は、
製品の受注数量を含む受注データを記憶する受注データ記憶手段、
を備え、
前記制御部で実行させる、
前記製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、前記材料資産受払数量と前記各材料の材料原価金額とを含む加工払出明細データを取得する加工払出明細取得ステップと、
前記製品ならびに当該製品の副産物および／もしくは連産品への前記材料原価金額の按分比率を取得し、前記製品ならびに前記副産物および／もしくは前記連産品の加工資産受払数量と、前記材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する加工受入明細取得ステップと、
前記製品ならびに前記副産物および／もしくは前記連産品毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する加工受入消費明細取得ステップと、
を含むことを特徴とする原価計算方法。 It is a cost accounting method for executing a cost accounting device having a storage unit and a control unit.
The storage unit
Order data storage means for storing order data including order quantity of products,
With
It is executed by the control unit.
With the processing payout detail acquisition step of calculating the material asset receipt / payment quantity of each material required for the order quantity of the product and acquiring the processing payout detail data including the material asset receipt / payment quantity and the material cost amount of each material. ,
Obtain the apportionment ratio of the material cost amount to the product and the by-product and / or co-product of the product, and the total amount of the processed asset receipt and payment quantity of the product and the by-product and / or the co-product and the material cost amount. The processing acceptance detail acquisition step for acquiring the processing acceptance detail data including the proportionally divided material cost amount obtained by multiplying the proportional division ratio, and
Processing acceptance consumption detail data including the consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is a breakdown of the apportioned material cost amount for each of the product and the by-product and / or the co-product. To acquire the processing acceptance consumption details acquisition step,
A costing method characterized by including. 記憶部と制御部とを備えた原価計算装置に実行させるための原価計算プログラムであって、
前記記憶部は、
製品の受注数量を含む受注データを記憶する受注データ記憶手段、
を備え、
前記制御部において、
前記製品の受注数量に対して必要な各材料の材料資産受払数量を算出し、前記材料資産受払数量と前記各材料の材料原価金額とを含む加工払出明細データを取得する加工払出明細取得ステップと、
前記製品ならびに当該製品の副産物および／もしくは連産品への前記材料原価金額の按分比率を取得し、前記製品ならびに前記副産物および／もしくは前記連産品の加工資産受払数量と、前記材料原価金額の合計金額に当該按分比率を乗じた按分材料原価金額と、を含む加工受入明細データを取得する加工受入明細取得ステップと、
前記製品ならびに前記副産物および／もしくは前記連産品毎の、前記材料資産受払数量の内訳である消費資産数量と、前記按分材料原価金額の内訳である内訳材料原価金額と、を含む加工受入消費明細データを取得する加工受入消費明細取得ステップと、
を実行させるための原価計算プログラム。 It is a cost accounting program to be executed by a cost accounting device having a storage unit and a control unit.
The storage unit
Order data storage means for storing order data including order quantity of products,
With
In the control unit
With the processing payout detail acquisition step of calculating the material asset receipt / payment quantity of each material required for the order quantity of the product and acquiring the processing payout detail data including the material asset receipt / payment quantity and the material cost amount of each material. ,
Obtain the apportionment ratio of the material cost amount to the product and the by-product and / or co-product of the product, and the total amount of the processed asset receipt and payment quantity of the product and the by-product and / or the co-product and the material cost amount. The processing acceptance detail acquisition step for acquiring the processing acceptance detail data including the proportionally divided material cost amount obtained by multiplying the proportional division ratio, and
Processing acceptance consumption detail data including the consumption asset quantity which is a breakdown of the material asset receipt / payment quantity and the breakdown material cost amount which is a breakdown of the apportioned material cost amount for each of the product and the by-product and / or the co-product. To acquire the processing acceptance consumption details acquisition step,
A costing program to run.
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