US 11,989,760 B2
Cost accounting program, cost accounting device, and cost accounting method
Isamu Ogata, Hyogo (JP); and Toru Shirakawa, Osaka (JP)
Assigned to Isamu Ogata, Hyogo (JP)
Appl. No. 17/628,473
Filed by Isamu Ogata, Nishinomiya (JP)
PCT Filed Jul. 20, 2020, PCT No. PCT/JP2020/028774
§ 371(c)(1), (2) Date Jan. 19, 2022,
PCT Pub. No. WO2021/015295, PCT Pub. Date Jan. 28, 2021.
Claims priority of application No. 2019-149504 (JP), filed on Jul. 23, 2019.
Prior Publication US 2022/0292554 A1, Sep. 15, 2022
Int. Cl. G06Q 30/0283 (2023.01); G05B 19/418 (2006.01); G06Q 50/04 (2012.01)
CPC G06Q 30/0283 (2013.01) [G05B 19/4183 (2013.01); G06Q 50/04 (2013.01)] 26 Claims
OG exemplary drawing
 
1. A product manufacturing cost accounting program for causing a computer to perform product manufacturing cost accounting, upon execution of the cost accounting program, one or more processors of the computer are caused to:
read, from a memory, cost accounting space data and present term production data and define an arrow that connects an input node and an output node based on inputted matching as including all of the following elements in a cost accounting space:
a) the input node as a starting point of the arrow;
b) the output node as an ending point of the arrow;
c) an arrow path as a path of the arrow; and
d) a material amount on the arrow path;
calculate the material amount on the arrow path on a condition that the material amount at any particular point on any coordinate on the arrow path is same as the material amount on the arrow path at a coordinate of the input node, the calculating the material amount on the arrow path includes:
generating an arrow diagram on which the input node and the output node are displayed; and
displaying the arrow on the arrow diagram;
reproduce a specific product processing situation based on particular production data with the arrow, read processing work introduction amount function data and material amount data on the arrow path from the reproduced specific product processing situation to calculate a processing work conversion amount and a material introduction conversion amount as each material amount of all input nodes and all output nodes matches a total of the material amounts on the arrow paths of all arrows related to the node at the coordinate of the node, and as a solution matching defined as a combination of the arrows is found; and
read, from the arrow diagram, present term actual cost data, the processing work conversion amount, and the material introduction conversion amount, proportionally distributing costs to the arrows at ratios of the processing work conversion amount and the material introduction conversion amount, and outputting the costs distributed to the arrows, wherein
the cost accounting space data is defined by a coordinate space comprising a degree of processing progress axis,
the processing work introduction amount function data is an introduction condition for a processing work,
the present term production data is a production situation within a cost accounting target period, and
the present term actual cost data is a cost generation situation within the cost accounting target period.