COST ACCOUNTING SYSTEM BY TREATMENT ELEMENTS

摘要

PROBLEM TO BE SOLVED: To reduce the influence of a distribution rate measurement error of a cost element and to make precisely analyzable the cost while dynamically reflecting job contents in it by calculating the direct cost while using a relative point for every treatment element and by calculating the cost while using profit for calculating the indirect cost at the same time. SOLUTION: Concerning a procedure for calculating the cost, first of all, total profit, total point and result storage areas in a cost storage area are cleared to zero (S1), concerning all the data of the treatment element (S2, S3 and S9), it is retrieved whether the treatment element is registered in a relative point storage area or not (S4 and S5), when it is registered, the set point is copied in the correspondent result storage area, at the same time, a value multiplying a quantity to that point is added to the total point in the cost storage area and the correspondent profit is added to the total profit in the cost storage area and stored (S7 and S8). When the point is completely set to all the data of the treatment element, concerning all the data of treatment elements from the first treatment element, a prescribed calculated value is stored in the correspondent result storage area again (S10-S13).