COST CALCULATION DEVICE, COST CALCULATION METHOD, AND COST CALCULATION PROGRAM
First Claim
1. A cost calculation device that executes a cost calculation using a principle of a structure matrix including an upper side portion, a left side portion, and a central portion, the device comprising:
- a production information storage unit for storing production information in which a production item, a production activity amount, and a production unit cost are associated;
an investment information storage unit for storing investment information in which an investment item, an investment activity amount, and an investment unit cost are associated;
a ratio information storage unit for storing ratio information representing a ratio of the investment activity amount invested in the production activity amount to the production activity amount;
a structure matrix generating unit for generating a structure matrix in which the production information is arranged in the upper side portion, the investment information is arranged in the left side portion, and the ratio information is arranged in the central portion, the structure matrix having a predetermined link relation;
a domain generating unit for generating a domain using the structure matrix; and
a domain output unit for outputting the domain generated by the domain generating unit,the structure matrix generating unit includinggenerating a first structure matrix in which the production activity amount is arranged in an upper side portion, the investment activity amount is arranged in a left side portion, and a matrix including the ratio as an element is arranged in a central portion, the first matrix having a link relation of a horizontal sum of vertical products, andgenerating a second structure matrix in which the production unit cost is arranged in an upper side portion, the investment unit cost is arranged in a left side portion, and a matrix including the ratio as an element is arranged in a central portion, the second matrix having a link relation of a vertical sum of horizontal products, andthe domain generating unit includinggenerating an activity amount domain representing an investment amount of the investment activity amount on the production activity amount using the first structure matrix,generating a unit cost domain representing a unit cost of an investment item invested in the production item using the second structure matrix, andgenerating an individual total amount domain that represents a production total amount, an investment total amount, and a breakdown of the investment total amount in the production total amount using the activity amount domain and the unit cost domain.
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Abstract
A cost calculation device executes a cost calculation using a principle of a structure matrix including an upper side portion, a left side portion, and a central portion and includes a production information storage unit for storing production information in which a production item, a production activity amount, and a production unit cost are associated, an investment information storage unit for storing investment information in which an investment item, an investment activity amount, and an investment unit cost are associated, and a ratio information storage unit for storing ratio information representing a ratio of the investment activity amount invested in the production activity amount to the production activity amount. The cost calculation device is configured to have a predetermined link relation and generate a structure matrix with production in an upper side portion, investment information in a left side portion, and ratio information in a central portion.
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Citations
18 Claims
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1. A cost calculation device that executes a cost calculation using a principle of a structure matrix including an upper side portion, a left side portion, and a central portion, the device comprising:
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a production information storage unit for storing production information in which a production item, a production activity amount, and a production unit cost are associated; an investment information storage unit for storing investment information in which an investment item, an investment activity amount, and an investment unit cost are associated; a ratio information storage unit for storing ratio information representing a ratio of the investment activity amount invested in the production activity amount to the production activity amount; a structure matrix generating unit for generating a structure matrix in which the production information is arranged in the upper side portion, the investment information is arranged in the left side portion, and the ratio information is arranged in the central portion, the structure matrix having a predetermined link relation; a domain generating unit for generating a domain using the structure matrix; and a domain output unit for outputting the domain generated by the domain generating unit, the structure matrix generating unit including generating a first structure matrix in which the production activity amount is arranged in an upper side portion, the investment activity amount is arranged in a left side portion, and a matrix including the ratio as an element is arranged in a central portion, the first matrix having a link relation of a horizontal sum of vertical products, and generating a second structure matrix in which the production unit cost is arranged in an upper side portion, the investment unit cost is arranged in a left side portion, and a matrix including the ratio as an element is arranged in a central portion, the second matrix having a link relation of a vertical sum of horizontal products, and the domain generating unit including generating an activity amount domain representing an investment amount of the investment activity amount on the production activity amount using the first structure matrix, generating a unit cost domain representing a unit cost of an investment item invested in the production item using the second structure matrix, and generating an individual total amount domain that represents a production total amount, an investment total amount, and a breakdown of the investment total amount in the production total amount using the activity amount domain and the unit cost domain. - View Dependent Claims (2, 3, 4, 5, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18)
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6. A cost calculation method that executes a cost calculation using a principle of a structure matrix including an upper side portion, a left side portion, and a central portion, the method comprising:
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a structure matrix generating process of generating a structure matrix in which production information stored in a production information storage unit that stores production information in which a production item, a production activity amount, and a production unit cost are associated is arranged in an upper side portion, investment information stored in an investment information storage unit that stores investment information in which an investment item, an investment activity amount, and an investment unit cost are associated is arranged in a left side portion, and a matrix having a ratio as an element represented by ratio information stored in a ratio information storage unit that stores ratio information representing a ratio of the investment activity amount invested in the production activity amount to the production activity amount is arranged in a central portion, the structure matrix having a predetermined link relation; a domain generating process of generating a domain using the structure matrix; and a domain output process of outputting a domain generated by the domain generating process, the structure matrix generating process including generating a first structure matrix in which the production activity amount is arranged in the upper side portion, the investment activity amount is arranged in the left side portion, and a matrix including a ratio represented by the ratio information as an element is arranged in the central portion, the first matrix having a link relation of a horizontal sum of vertical products, and generating a second structure matrix in which the production unit cost is arranged in the upper side portion, the investment unit cost is arranged in the left side portion, and a matrix including the ratio as an element is arranged in the central portion, the second matrix having a link relation of a vertical sum of horizontal products, and the domain generating process including generating an activity amount domain representing an investment amount of the investment activity amount on the production activity amount using the first structure matrix, generating a unit cost domain representing a unit cost of an investment item invested in the production item using the second structure matrix, and generating an individual total amount domain that represents a production total amount, an investment total amount, and a breakdown of the investment total amount in the production total amount using the activity amount domain and the unit cost domain.
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7. A cost calculation program of operating and controlling a cost calculation device and causing the cost calculation device to execute:
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a structure matrix generating process of generating a structure matrix in which production information stored in a production information storage unit that stores production information in which a production item, a production activity amount, and a production unit cost are associated is arranged in an upper side portion, investment information stored in an investment information storage unit that stores investment information in which an investment item, an investment activity amount, and an investment unit cost are associated is arranged in a left side portion, and a matrix having a ratio as an element represented by ratio information stored in a ratio information storage unit that stores ratio information representing a ratio of the investment activity amount invested in the production activity amount to the production activity amount is arranged in a central portion, the structure matrix having a predetermined link relation; a domain generating process of generating a domain using the structure matrix; and a domain output process of outputting a domain generated by the domain generating process, the structure matrix generating process including generating a first structure matrix in which the production activity amount is arranged in the upper side portion, the investment activity amount is arranged in the left side portion, and a matrix including a ratio represented by the ratio information as an element is arranged in the central portion, the first matrix having a link relation of a horizontal sum of vertical products, and generating a second structure matrix in which the production unit cost is arranged in the upper side portion, the investment unit cost is arranged in the left side portion, and a matrix including the ratio as an element is arranged in the central portion, the second matrix having a link relation of a vertical sum of horizontal products, and the domain generating process including generating an activity amount domain representing an investment amount of the investment activity amount on the production activity amount using the first structure matrix, generating a unit cost domain representing a unit cost of an investment item invested in the production item using the second structure matrix, and generating an individual total amount domain that represents a production total amount, an investment total amount, and a breakdown of the investment total amount in the production total amount using the activity amount domain and the unit cost domain.
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Specification