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US 8,554,646 B2Granted
Accounting method and accounting system
AssigneeYuichiro Hayashi
InventorYuichiro Hayashi
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AssigneeYuichiro Hayashi
InventorYuichiro Hayashi
Estimating the term…
An accounting system under standard costing as absorption costing which identifies a break-even point, performs a process in which, in a break-even chart represented as a standard-costing marginal profit chart for a company or business line departments, a “net carryover manufacturing overhead allocation cost” η of an inventory and a managed gross profit QM (=Sales Amount X−Sales Absorption Cost) are defined, a managed fixed cost F (=η+Manufacturing Overhead C+General Administrative Cost G) is treated as a fixed cost, and the point of intersection between line segment OB′ connecting the origin O (0, 0) and point B′ (X, Vs) and horizontal line segment EN′ taking the value of the managed fixed cost F is identified as a break-even point (point H2′). Here, Vs is the sum of the managed gross profit QM and a sales manufacturing overhead allocation cost ACX.
An accounting method, which is executed using a computer, the method comprising:
An accounting system comprising:
Dependencies are inferred from the claim text.
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Administration
Operations research, analysis or management: strategic management or analysis, e.g. setting a goal or target of an organisation; Planning actions…
Finance; Insurance; Tax strategies; Processing of corporate or income taxes: accounting
Information and communication technology [ict] specially adapted for administrative, commercial, financial, managerial
About 4 years 10 months of term left · ends 1 Sep 2031 (estimated)
1. Field of the Invention
The present invention generally relates to an accounting method and to an accounting system for a company that uses absorption costing represented by standard costing, and more particularly, relates to an accounting method and to an accounting system that transmits a client including the company employees accounting data through a computer information network processing the accounting data which are based on standard costing, draws break-even charts including a marginal profit chart corresponding to standard costing, and provides the client with the charts through the computer information network.
2. Description of Related Art
FIG. 1 is an explanatory view of a managed gross profit chart regarding a standard costing P/L, and this chart is a prior art presented in U.S. Pat. No. 7,302,409 by the applicant;
FIG. 2 is an explanatory view of a 45-degree-line break-even chart regarding a standard costing P/L, and this chart is a prior art presented in U.S. Pat. No. 7,302,409 by the applicant;
FIG. 3 is an explanatory view of the relationship between a net carryover manufacturing overhead allocation cost η, a manufacturing overhead C, a manufacturing overhead allocation cost ACY and a manufacturing overhead cost variance δ;
Hereinafter, an embodiment according to the present proposed technique will be described in detail referring to the accompanying drawings.
First, a derivation of theoretical formulae regarding provision of FIGS. 1 and 2 disclosed in U.S. Pat. No. 7,302,409 (Patent Document 2) will be briefly described. A P/L regarding a sales operating profit πO is expressed as shown in Table 1. Notation is represented in a description of items of each of the tables. For simplicity, it is assumed that G does not include a variable cost.
TABLE 1 ITEM DEBIT CREDIT SALES AMOUNT X SALES MANUFACTURING DIRECT COST DX (ACTUAL) SALES MANUFACTURING OVERHEAD ACX(−) ALLOCATION COST MANUFACTURING OVERHEAD (ACTUAL) C MANUFACTURING OVERHEAD ALLOCATION ACY(+) COST GENERAL ADMINISTRATIVE COST G SALES OPERATING PROFIT πO