Cost managent system and cost managent method using the same

摘要

In a cost management method performed based on activity-based cost in a cost management system including a user terminal and a cost management device, A reference information management step in which a user inputs and manages reference information required for cost management through the user terminal in the cost management device; A detailed inquiry step in which the fixed cost and indirect cost settlement amount for each account input in the reference information management step are aggregated and generated by the cost management device; C/C account distribution inquiry step in which the cost management device searches and aggregates and aggregates the amount of fixed cost and variable cost distribution for each C/C process for the manufacturing common, process, facility common, and equipment input in the standard information management step. ; A first process cost distribution step of adding and distributing process costs required for the process to facilities related to the process to the fixed and variable costs for each C/C process in the cost management device; The second common cost distribution step in which the labor costs of employees designated in the manufacturing common that are commonly used and manufactured are aggregated and distributed by fixed cost and variable cost to the fixed cost and variable cost data for each facility distributed in the first process cost distribution step in the cost management device. ; A third equipment product-specific indirect cost distribution step in which indirect costs including mold cost and outsourcing cost are aggregated and distributed by fixed cost and variable cost to fixed cost and variable cost data for each facility distributed in the second common cost distribution step in the cost management device; The fourth stage in which the fixed cost and variable cost data for each facility distributed in the indirect cost distribution step for each product of the third facility in the cost management device are added by adding the fixed cost and variable cost for the customer's C/C product related to the purchase cost input to the product process. Distributing the purchase cost of C/C products to customers; A cost calculation step of calculating a process cost by using the data on which the fourth customer C/C product purchase cost distribution step has been completed in the cost management device; And A cost management step of performing cost management including at least one of an ideal cost inquiry step, a cost reduction inquiry step, a break-even point inquiry step, a contribution margin inquiry step, and a target profit inquiry step using the calculated process cost; Cost management method comprising a.