Cost Standard Determining System for Calculating Commitment Fee

A cost standard determination system for determining a cost standard which is needed for an operation of a store, the cost standard serving as a basis for a calculation of a commitment fee which is paid from a store owner to a store operator to whom the operation of the store is committed, the cost standard being determined in every accounting period, based on management performances in an immediately previous accounting period and a second previous accounting period of a plurality of directly managed stores which are operated by the store owner, the system comprising:

• a first storage unit configured to store profit-and-loss statement data corresponding to the previous accounting period and the second previous accounting period of each of the plurality of directly managed stores;
• a cost standard calculation unit configured to calculate, based on the profit-and-loss statement data, a cost standard corresponding to each of a plurality of accounts, the cost standard calculation unit including:
• a first arithmetic unit configured to execute a first cost standard calculation process including a process of reading, from the first storage unit, sales of each of the directly managed stores and a cost corresponding to a calculation-target account of each of the directly managed stores, and calculating a first ratio which is a ratio of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the second previous accounting period to average sales of the plurality of the directly managed stores in the second previous accounting period, a process of reading, from the first storage unit, sales of each of the directly managed stores in the previous accounting period, and a cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a second ratio which is a ratio of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the previous accounting period to average sales of the plurality of the directly managed stores in the previous accounting period, a process of calculating a variable cost ratio and a fixed cost relating to the cost of the calculation-target account, based on the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period and the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a third ratio which is a ratio of an amount, which is obtained by adding the fixed cost to an amount which is obtained by multiplying the variable cost ratio by predetermined reference sales, to the reference sales, and a process of determining a ratio at a predetermined numerical position in an order from the lowest of the first ratio, the second ratio and the third ratio to be a ratio of the cost standard corresponding to the calculation-target account to sales of a current accounting period of the store operated by the store operator,
• a second arithmetic unit configured to execute a second cost standard calculation process including a process of reading, from the first storage unit, a cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period, and calculating a first amount which is an amount of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the second previous accounting period, a process of reading, from the first storage unit, a cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a second amount which is an amount of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the previous accounting period, a process of reading, from the first storage unit, the sales of each of the directly managed stores in the second previous accounting period and the sales of each of the directly managed stores in the previous accounting period, calculating a variable cost ratio and a fixed cost relating to the cost of the calculation-target account, based on the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period and the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a third amount which is an amount obtained by adding the fixed cost to an amount which is obtained by multiplying the variable cost ratio by predetermined reference sales, and a process of determining an amount at a predetermined numerical position in an order from the smallest of the first amount, the second amount and the third amount to be the cost standard corresponding to the calculation-target account, and
• a third arithmetic unit configured to execute a third cost standard calculation process of reading an amount corresponding to the calculation-target account from preset cost standard data, and determining the amount to be the cost standard corresponding to the calculation-target account;
• a second storage unit configured to store a first table configured to store attribute data indicating which of a controllable attribute, which relates to a variable cost varying in accordance with sales, is controllable and requires a curb of cost, a permittable attribute which relates to a fixed cost not varying in accordance with sales, is controllable and is allowable up to a predetermined allowable limit, and an uncontrollable attribute, which relates to a fixed cost not varying in accordance with sales and is uncontrollable, each of a plurality of accounts relating to costs belongs to, and a second table configured to store process identification data indicating which of the first cost standard calculation process, the second cost standard calculation process and the third cost standard calculation process is the cost standard calculation process corresponding to each of the controllable attribute, the permittable attribute and the uncontrollable attribute;
• a determination unit configured to read the attribute data corresponding to a calculation-target account, with respect to which the cost standard is to be calculated, from the first table, and to determine, based on the read attribute data, which of the controllable attribute, the permittable attribute and the uncontrollable attribute the calculation-target account belongs to;
• and
• a select unit configured to read, when it is determined that the calculation-target account belongs to the controllable attribute, the process identification data corresponding to the controllable attribute from the second table, and to select, based on the read process identification data, the first arithmetic unit as the arithmetic unit which is to execute the cost standard calculation process corresponding to the calculation-target account, configured to read, when it is determined that the calculation-target account belongs to the permittable attribute, the process identification data corresponding to the permittable attribute from the second table, and to select, based on the read process identification data, the second arithmetic unit as the arithmetic unit which is to execute the cost standard calculation process corresponding to the calculation-target account, and configured to read, when it is determined that the calculation-target account belongs to the uncontrollable attribute, the process identification data corresponding to the uncontrollable attribute from the second table, and to select, based on the read process identification data, the third arithmetic unit as the arithmetic unit which is to execute the cost standard calculation process corresponding to the calculation-target account.

A computer-readable medium comprising a program which causes a computer to execute a process for determining a cost standard which is needed for an operation of a store, the cost standard serving as a basis for a calculation of a commitment fee which is paid from a store owner to a store operator to whom the operation of the store is committed, the cost standard being determined in every accounting period, based on management performances in an immediately previous accounting period and a second previous accounting period of a plurality of directly managed stores which are operated by the store owner, the program causing the computer to execute:

• a determination procedure of reading, from an attribute table configured to store attribute data indicating which of a controllable attribute, which relates to a variable cost varying in accordance with sales, is controllable and requires a curb of cost, a permittable attribute which relates to a fixed cost not varying in accordance with sales, is controllable and is allowable up to a predetermined allowable limit, and an uncontrollable attribute, which relates to a fixed cost not varying in accordance with sales and is uncontrollable, each of a plurality of accounts relating to costs belongs to, the attribute data which corresponds to a calculation-target account with respect to which the cost standard is to be calculated, and determining, based on the read attribute data, which of the controllable attribute, the permittable attribute and the uncontrollable attribute the calculation-target account belongs to;
• a procedure of executing, when it is determined that the calculation-target account belongs to the controllable attribute, a first cost standard calculation process including a process of reading, from a storage device of the computer which stores profit-and-loss statement data corresponding to the previous accounting period and the second previous accounting period of each of the plurality of directly managed stores, sales of each of the directly managed stores in the second previous accounting period, and a cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period, and calculating a first ratio which is a ratio of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the second previous accounting period to average sales of the plurality of the directly managed stores in the second previous accounting period, a process of reading, from the storage device, sales of each of the directly managed stores in the previous accounting period, and a cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a second ratio which is a ratio of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the previous accounting period to average sales of the plurality of the directly managed stores in the previous accounting period, a process of calculating a variable cost ratio and a fixed cost relating to the cost of the calculation-target account, based on the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period and the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a third ratio which is a ratio of an amount, which is obtained by adding the fixed cost to an amount which is obtained by multiplying the variable cost ratio by predetermined reference sales, to the reference sales, and a process of determining a ratio at a predetermined numerical position in an order from the lowest of the first ratio, the second ratio and the third ratio to be a ratio of the cost standard corresponding to the calculation-target account to sales of a current accounting period of the store operated by the store operator;
• a procedure of executing, when it is determined that the calculation-target account belongs to the permittable attribute, a second cost standard calculation process including a process of reading, from the storage device, a cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period, and calculating a first amount which is an amount of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the second previous accounting period, a process of reading, from the storage device, a cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a second amount which is an amount of an average cost corresponding to the calculation-target account of the plurality of directly managed stores in the previous accounting period, a process of reading, from the storage device, the sales of each of the directly managed stores in the second previous accounting period and the sales of each of the directly managed stores in the previous accounting period, calculating a variable cost ratio and a fixed cost relating to the cost of the calculation-target account, based on the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the second previous accounting period and the sales of each of the directly managed stores and the cost corresponding to the calculation-target account of each of the directly managed stores in the previous accounting period, and calculating a third amount which is an amount obtained by adding the fixed cost to an amount which is obtained by multiplying the variable cost ratio by predetermined reference sales, and a process of determining an amount at a predetermined numerical position in an order from the smallest of the first amount, the second amount and the third amount to be the cost standard corresponding to the calculation-target account;
• and
• a procedure of executing, when it is determined that the calculation-target account belongs to the uncontrollable attribute, a third cost standard calculation process of reading an amount corresponding to the calculation-target account from preset cost standard data, and determining the amount to be the cost standard corresponding to the calculation-target account.