AQK000 のバックアップ(No.13)

Cost control †

Cost control
Cost control　Outline
Cost control Functional list

Cost control　Outline †

In Cost control, there are a Planned cost creation function and a track record Cost creation function.

Planned cost creation function
Planned cost is computed from BOM (Structure information, Iteminformation, Supplyinformation, Process) and Master information (a rental rate, Exchange rate).

(1) The contents of Caculate

Individual/accumulated Caculate Type The contents of Caculate
Individual cost Processing cost calculation Compute Processing cost per 1Item based on BOM (Iteminformation, Process) and a rental rate master.
Man working hours × Man charge＋ Machine working hours × Machine charge＋ Material weight × Weight charge
Purchase cost calculation Compute Purchase cost per 1Item based on BOM (Iteminformation, Supplyinformation) and an Exchangerate master.
Purchase unit price × Exchange rate
Accumulated cost It accumulates and is Caculate. Accumulate, and accumulate and Caculate Cost of a required material or parts per product based on Caculate BOM (Structure information).

(2) PlanCost controlUnit

Planned cost Setting timing The management method
Initial cost Initial (the 4 half Period, half-Period, Year) It fixes during Accounts Year.It saves by PeriodUnit.
Monthly cost The first in Month It is used when improving Plan by MonthUnit.It saves by MonthUnit.
Latest cost Price Revision constant each time. A Production number management article is generating each time. It is MonthUpdate by Monthly processing. Initial cost will also be created if there is no Initial cost.

(3) The Caculate Execute method
How to make Individual cost and Accumulated cost Caculate from a Cost calculationExecute screen, Individual cost is edited and uploaded by CSV and there are two patterns of the way only an accumulation original picture Execute(s) Caculate.

　Method① From a Cost calculationExecute screen to Processing cost calculation. Purchase cost calculation (Individual cost) and Accumulated cost げ (Accumulated cost) are Execute(d).
　Method② Individual cost is uploaded from a Cost information upload screen. Then, Accumulated cost (Accumulated cost) is Execute(d) from a Cost calculationExecute screen.

(4) Cost calculation table (A screen、Report、CSV)

Cost calculation table The contents of an output
Standard cost structure table Report、CSV The items of Individual cost which Expand(ed) all the Structure item, and Accumulated cost are outputted to Product Unit.
Item another Planned cost list A screen, CSV The items of Individual cost and Accumulated cost are outputted to ItemUnit.

Individual/accumulated	Caculate Type	The contents of Caculate
Individual cost	Processing cost calculation	Compute Processing cost per 1Item based on BOM (Iteminformation, Process) and a rental rate master.
Man working hours × Man charge＋ Machine working hours × Machine charge＋ Material weight × Weight charge
Purchase cost calculation	Compute Purchase cost per 1Item based on BOM (Iteminformation, Supplyinformation) and an Exchangerate master.
Purchase unit price × Exchange rate
Accumulated cost	It accumulates and is Caculate.	Accumulate, and accumulate and Caculate Cost of a required material or parts per product based on Caculate BOM (Structure information).

Planned cost	Setting timing	The management method
Initial cost	Initial (the 4 half Period, half-Period, Year)	It fixes during Accounts Year.It saves by PeriodUnit.
Monthly cost	The first in Month	It is used when improving Plan by MonthUnit.It saves by MonthUnit.
Latest cost	Price Revision constant each time. A Production number management article is generating each time.	It is MonthUpdate by Monthly processing. Initial cost will also be created if there is no Initial cost.

Cost calculation table		The contents of an output
Standard cost structure table	Report、CSV	The items of Individual cost which Expand(ed) all the Structure item, and Accumulated cost are outputted to Product Unit.
Item another Planned cost list	A screen, CSV	The items of Individual cost and Accumulated cost are outputted to ItemUnit.

Track record Cost creation function
The function which carries out Cost calculation according to Production number, and a Ledger controlling function occur.

Ledger management
The track record Cost is computed by the appraisal method which carried out each company specification, and Assistance Ledger (outside of material, Products in progress, a product, and Plant) is created.

(1) The appraisal method in AToMsQube

Appraisal method	Contents
First-in first-out method	How to assume that it paid out of the Supply thing one by one previously, and to evaluate an inventory in the end of Period. therefore, in the end of Period, in a first-in first-out method, the inventory purchased close in the end of Period remains -- it is rich, and it makes and evaluation is performed.
Periodic average method	the same kind etc. -- the method of it being alike, breaking Total amount of "the total amount of the acquisition price of a Period head inventory", and "the total amount of the acquisition price of an inventory acquired in the enterprise Year" by the total Quantity, Caculat(ing) Average Unit price, and evaluating based on it.
Moving average cost method	the same kind etc. -- Summary with the total amount of the acquisition price of the inventory acquired with the total amount of the acquisition price of that time whenever it was alike and acquired the inventory being broken by the total Quantity, and Average Unit price being Caculate(d), and, How to evaluate based on Unit price which Caculate did again when it acquired, when the nearest [ time / of the end of business Year ].
The LastPurchase unit price method	The way Supply れた Unit price finally estimates an inventory. Although it accepts in Corporation Tax Law, since it does not accept in accounting principles for business enterprise, adoption is impossible in a listed company.
The schedule Unit price method	How to Caculate Cost of a product by Cost per product 1Unit (Initial cost).

(2) Ledger type and Item type~It is set up for every Item type to which Ledger (material, Products in progress, product) it Entr(ies).
【The example of a setting】

Ledger type	Item type	Remarks	Receipt-and-payment timing
Ledger type	Item type	Remarks	Reception	Expenditure
Material Ledger	0:Bulk、2:Material、3:Parts	The auxiliary book which manages the receipt and payment of a purchase article	①Purchase	②Material Picking
Products in progressLedger	4:Middle Article、5:Other Plant Articles	Processing cost of a middle article, Assembly cost, or the auxiliary book that manages the receipt and payment of Processing cost of Process, and Rawmaterial cost on the way	②Material Picking	③Picking to a product
Product Ledger	1:Product	The auxiliary book which manages the receipt and payment of Processing cost of a product, and Assembly cost	③Picking to a product	④Shipping
The products Ledger outside Plant	All	The auxiliary book which manages the period until it becomes Shipping-Sales	④Shipping	⑤Sales

(3) The Caculate Execute method~It Caculate(s) based on the Actual inventory balance of one-piece Month by Monthly processing.

(4) Cost calculation table (A screen、Report、CSV)

Cost calculation table		The contents of an output
Balance list	Report、CSV	Output the receipt and payment information of Quantity of Production number, and Amount.
Ledger	A screen、Report、CSV	Output Item, Last month surplus of Production number, and this Month receipt-and-payment Current month surplus.
SalesCost list	Report、CSV	Output Sales amount of Report and CSV OrderItem, and Manufacture Cost.

Production number another Cost control
The track record Cost can be accumulated by Production numberUnit, and Plan and Difference of a track record can be Confirm(ed).

(1) The contents of Caculate

	Quantity	Cost
Plan	Scheduled production quantity(Order qty.)	Processing cost,Purchase cost: Scheduled production quantity×Initial cost
Plan	Scheduled production quantity(Order qty.)	Expense: PlanExpense
Track record	Production completed numbet(Insourcing:LastProcessのQualified qty.、Made in outside:Reception quantity)	Processing cost: Actual-man-hours x rental rate
		Purchase cost: Reception quantity×Acceptance unit price
		Expense: Track record Expense

(2) The Caculate Execute method~It Caculate(s) Execute each time on a Cost controlOutput of the report screen, and outputs Report or CSV.

(3) Cost calculation table (A screen、Report、CSV)

Cost calculation table		The contents of an output
Production number cost list	Report、CSV	The number of production, Plan of Cost, and a track record are outputted by Production numberUnit.
Item cost list	Report、CSV	The number of production, Plan of Cost, and a track record are outputted by ItemUnit.

↑

Cost control Functional list †

Function (major division)	Function (inside classification)	Function (small classification)	Function Explanation
Planned cost creation	Cost calculationExecute	It is Execute immediately.	Execute Cost calculation (Processing cost calculation and Purchase costUpdate -- Cost information accumulates) of Initial, Monthly, and Latest.
	Cost calculationExecute	Night execution	Initial, Monthly, Cost calculation of Latest () [ Processing cost calculation and ] Reservation of Purchase costUpdate and Night execution which Cost information accumulates is made.
	Processing cost calculation（Batch）	Processing cost calculation	Caculate Processing cost from a Process master and a rental rate, and Update a master.
	Purchase costUpdate （Batch）	Purchase costUpdate	Caculate Purchase cost from an ItemSupply master and an Exchange rate master, and Update a master.
	Cost information accumulates（Batch）	Cost information accumulates	Acquire Structure information from an Item composition master, and Caculate Accumulated cost.
	Cost information upload	Cost informationBatch entry	Read-in finds the specified CSV file and carry out Add and Change of the ItemCost master. Only Individual cost of Initial, Monthly, and Latest cost can be Entr(ied).
Planned cost reference	Item another Planned cost list	Reference	Refer to Individual/accumulatedCost of Initial, Monthly, and Latest cost.
Planned cost reference	Item another Planned cost list	CSV output	Carry out the CSV output of Individual/accumulatedCost of Initial, Monthly, and Latest cost.
PlanExpense management	MaintainPlanExpense	Entry	Entry the budget of Expense according to Production number.
	MaintainPlanExpense	Update	Edit the existing PlanExpense.
	PlanExpense list	Reference	Display the list of PlanExpense.
	PlanExpense list	Delete	Delete specified Expense.
Track record Expense management	Track record ExpenseEntry	Entry	Entry the track record of Expense according to Production number.
	Track record ExpenseEntry	Update	Edit the existing track record Expense.
	Track record Expense list	Reference	Display the list of the track records Expense.
	Track record Expense list	Delete	Delete specified Expense.
Ledger creation	Ledger creation（Batch）	Ledger creation	Create the receipt and payment Details from the ON Picking track record of this Month, a work record, a Shipping track record, and a sales track record, and create Ledger (outside of material, Products in progress, a product, and Plant). Expenditure Unit price is set up by the specified Cost methods (a periodic average method, a moving average cost method, a first-in first-out method, etc.).
Ledger creation	Ledger maintenance	Update	Perform AmountAdjustment of Ledger.
Ledger reference	Ledger reference	Reference	Display the contents of receipt and payment of each Ledger (Last month surplus and this Month receipt and payment). It narrows down by Year/month, Production number, Item, Item class., etc., and Query is made.
	Ledger reference	CSV output	Perform CSV download of Ledger displayed on the screen.
	Ledger list	Output of the report	Display the contents of receipt and payment of Ledger (Last month surplus and this Month receipt and payment) on Report.
	Ledger list（CSV）	CSV output	Perform CSV download of Ledger.
	Balance list	Output of the report	Output the receipt and payment information of specified Month to Report.
	Balance list（CSV）	CSV output	Carry out the CSV output of the receipt and payment information of specified Month.
Output of the report directions	Cost controlOutput of the report	Output directions	Perform the output directions of Report and CSV treated by Cost control.
Management Report	Standard cost structure table	Output of the report	Output the breakdown list of Individual cost which Expand(ed) all the Structure item for Product Unit, and Accumulated cost to Report.
	Standard cost structure table（CSV）	CSV output	Carry out the CSV output of the breakdown list of Individual cost which Expand(ed) all the Structure item for Product Unit, and Accumulated cost.
	Sales cost list	Output of the report	Output Sales amount of OrderItem, and Manufacture Cost to Report.
	Sales cost list（CSV）	CSV output	Output Sales amount of OrderItem, and Manufacture Cost to CSV.
	Item cost list	Output of the report	Output the number of manufactures, Plan of Cost, and a track record according to Item at Report.
	Item cost list（CSV）	CSV output	Output the number of manufactures, Plan of Cost, and a track record according to Item at CSV.
	Production number cost list	Output of the report	Output the number of manufactures, Plan of Cost, and a track record according to Production number at Report.
	Production number cost list（CSV）	CSV output	Output the number of manufactures, Plan of Cost, and a track record according to Production number at CSV.

Cost control †

Cost control Outline †

Cost control Functional list †

Cost control　Outline †