Title:
汎用型原価計算システム及び汎用型原価計算プログラム
Document Type and Number:
Japanese Patent JP4295926
Kind Code:
B2
Abstract:
PROBLEM TO BE SOLVED: To provide a cost-accounting system aiming at multipurpose capable of creating a mathematical technique for calculating accurately a content for cost allocation design for allocating costs of costing-objective expense items through plural expense summing-up places till the allocation thereof to a product, and capable of creating a manufacturing cost accounting expression for an input of the optional content for the cost allocation design by the system itself, using the mathematical expression, and executing cost accounting, in manufacturing cost accounting calculation. SOLUTION: When the costing-objective expense items are allocated to the product through the plural expense summing-up places, an expense allocating rate to the product is found based on the expense by matrix commutation to create the manufacturing cost accounting expression after an expense allocating rate in each allocation step is calculated. The versatile costing system is provided with an expense allocation designing function, a manufacturing cost accounting expression creating function, and a manufacturing cost accounting function to allow the calculation by an optional costing method.
Inventors:
Nakagaki
Application Number:
JP2001096003A
Publication Date:
July 15, 2009
Filing Date:
March 29, 2001
Export Citation:
Assignee:
Nakagaki
International Classes:
G05B19/418; G06Q50/00; G06Q50/04
Other References:
越村信三郎、行列原価計算、第三出版(株)、1971年7月10日、初版、第156~173頁
Attorney, Agent or Firm:
Shogo Otake