原価計算入門第14回講義動画

This is the 14th lecture of the "GENKA K-3 NYUUMON" Today is the last lecture.

科目ですね、減価計算基礎やったかな、とちょっとつなげるような科目になっています。 明らかに減価計算基礎という科目ではあるんですが、どっちかというとコストマネジメント、いわゆる管理会計目的の減価計算というところを中心にお話しするので、そこではこういう内容を扱うよというところを今日はお話ししていくような。

I teach the cost calculation like this, but basically the management system is the main research theme, so I think there are many things to talk about. I think it's interesting. To be honest, I think the fun of cost calculation is probably the fun of solving puzzle games.

The management system is more like a head-up, fluffy content. I think that people who like management management or marketing are likely to like it. Of course, the calculation also comes out. Using numbers to discuss various things is the fun of this autumn semester.

I'm going to post a video on the weekend, but I'm thinking of posting it on Saturday. Post it on Saturday and set a deadline of about a week to do the test. I'm going to use Google to do it the same as last time. Is it a web class?

I think it was. I will put the URL in the middle of the previous time, so please answer it. I will not approve of the submission after the deadline. Because the deadline for submission of the results is approaching, I can't respond. It is an official matter.

When the unit official mail comes, I will make all zero points, so please do not send the unit official mail. There are people who fall every year because they are there every year. I thought I was passing by, so please be careful. That's the end of the story. Today is the last episode, so the calculation doesn't come out much, but I hope you will watch it until the end.

Let's start with the last review. Last time was the standardization calculation. Standardization calculation itself is a thing that is also assumed to be the purpose of management payment, so scientifically

and set the cost. Using past data, we use the cost determined by the statistical and chemical statistics to report the debt. Of course, there is a cost, so the cost is distributed to sales costs and sales costs. In the end, it is necessary to take such a form. There is a report on the debt.

Set the standard cost per unit called. Set this as a goal. Please make it within this amount of material. Please make it within this amount of work time without wasting materials. The standard cost calculation is to determine such a thing.

I think those of you who have already taken Bokini Q will know, but re-analysis is the point where the most standardization calculation is used. I think it's a place that is often used as a problem. As I said, it is a problem that is made by creating a standard and actual goal,

The difference between the original and the original when it was completed. Of course, there is a difference, but the difference is analyzed. It will be re-analysed. Of course, the difference will come out after this, but I will analyze it in detail. Especially, it is divided into direct cost and indirect cost. The re-analysis of the indirect cost itself is still me.

I don't think it's useful for management and accounting purposes. I think that the re-analysis of this standard cost calculation is very important for the purpose of accounting for the financial account. So I think it matches the fact that I will teach and talk about the cost calculation for the purpose of accounting for the financial account of this subject.

There is also a list below, but this time I am not dealing with this subject, but I will also re-analyses the price of material acceptance. Not only that, but also the actual price when consumed and the quantity when consumed. Direct material cost, direct labor cost, and manufacturing joint cost. We will analyze each of these and analyze them. It's a re-analysis of the material cost directly, but

I think I put it out. At this time, I talked about which one includes the upper right-hand side. This is included in the price range. I think I also talked about why it is included in the price range. One of the purposes of standard calculation is to increase the purpose of management and accounting, that is, the efficiency. This is one of the important purposes of standard calculation. Based on that, the price is

the influence of the price of the red part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part of the left upper part

The difference between the standard price and the actual price is calculated with this. On the other hand, when it comes to quantity, it is calculated using the standard price and the standard price x the actual quantity x the standard quantity. I talked about how I can calculate it. This is a direct material cost, but it is the same for labor costs. The quantity is the working time. In place, the actual price is the rate of deposit.

It changes to that. I talked about asking for the area. This congo sai, the congo sai on the upper right is one. It's easy to get caught. I think it's one of the things that you don't understand when you're trying to solve it. Even if you have a university student class, if you discuss why this is included here,

なんでここが価格差異に含まれるのかっていうのはよく分かれるようになるかなというふうに思います。 製造間接費の予算再分析っていうのが大きく分けて分け方っていうのが5分法まであるということなんですけど、 講義の中ではこんな感じ4分法で

I think I did it. The second grammar is the management of the possible tax and the total business tax. The total business tax itself appears in any grammar. In the case of the third grammar, the management of the two grammar is divided into the budget tax and the labor tax. The fourth grammar is divided into the labor tax, fixed cost labor tax, and the change cost labor tax. The fifth grammar is divided into the budget tax, fixed cost budget tax, and the change cost budget tax.

Probably the easiest to ask in the exam is the 3-digit formula. However, if you do the 4-digit formula, you can calculate the 3-digit formula, so I discussed the 4-digit formula. Basically, when writing the re-analysis of the survival interval, like this, the one with the slatters in the back, the change budget

I will use it. Regarding the change budget, I think it would be nice to have a look at the class of the production completion fee 6th or 5th or 6th time. However, I think that the actual mission is to talk about the fact that fixed budget is used quite a bit. I think that this is probably the case in this class. I think that this is probably the case in this class.

So I wrote this "Schlatter's" and presented it as a picture of the "Sci" in the picture. The difficult part is that the standard operation rate is the part of the plan that the factory will move to this level, and the standard operation rate is the standard operation rate that you want to move to this level. There is a "Sci" here, and the "Sci" comes in the difference.

If the standard operation is actually separated from the standard operation, it will appear that it is not made well because it is not made well. It's a matter of whether it worked or not. On the other hand, the standard operation is that it should actually operate this much, but it didn't operate as expected, or it operated a lot as expected, etc. It can be measured. However, this is

It's a very difficult issue to make someone responsible for it, so even for management and accounting purposes, it's a little bit of a question whether this manufacturing joint cost re-analysis will be useful. That's my personal opinion. Someone is responsible for joint cost. That's the decision-maker. I think this will have an effect on the decision-making support of the decision-maker.

So, it makes sense to recognize the "sa" as information that can be used by people who use numbers to determine the "sa". However, I personally think that recognizing this "sa" in the internal management of a company is meaningful. I think this is explained in the cost management subject.

The way of doing the emotional contract is a single plan and a partial plan. Recently, there is a correctional partial plan. The single plan is based on borrowing, and the partial plan is based on lending. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a fixed-value emotion. I think based on the idea of ​​a

I think that the number of people who are in the public opinion is about 2nd class or 1st class. I think that's why I think it's a story, so please remember it. I think that people who are probably taking the public opinion exam are also looking at this area. I think so. Yes, let's go into today's content.

Today, I would like to talk about the cost management subject of the cost management system, which is another connection to the cost management system. This subject itself is the cost calculation for the purpose of financial accounting.

is the center of the study. So, it is a content that is in line with what is called the so-called BOKI 2Q or the cost calculation of the high-level and low-level exam. As you have done in the intermediate exam, this area is basically a subject that comes up a lot, such as calculation problems, and it is important to solve the number quickly and firmly.

I think. In that sense, one of the subjects is more about logic than calculation problems. I think, but if possible, I will talk about it while linking it to calculation. Calculation is included in the calculation in the form of calculation for the purpose of management and accounting. Well, even if it is a calculation, it is natural

to calculate numbers, to make numbers, but management accounting and cash calculation are in the same field, and usually cash calculation is included in management accounting. This is because it responds to the story of how to make numbers in the organization. I've been saying this for a long time, but

If you want to make a decision within the organization, you can't make a decision without correct information. This subject itself is also natural, so based on the standard of calculation of costs, I have been trying to calculate the correct cost. By calculating the correct cost, you can make better decisions. The correct cost and the person who can make better decisions, this combination makes a better outcome.

. So it doesn't work either way. In the cost calculation of the management payment purpose, it is not only about providing correct information, but also about discussing how to make a decision using the calculated information . This time, this subject is either the cost calculation of this one, or the calculation of the

I think I talked about the logic of how to calculate, especially from the perspective of resource consumption. I think that I have discussed about the cost calculation. The cost calculation for the purpose of financial accounting, that is, for external reporting, is based on the content discussed by the corporate accounting committee called the cost calculation standard.

This is because if different cost calculation methods are taken by each company, problems will occur. One is the possibility of comparison. If the calculation method of the cost calculated by each company is different, this cannot be compared by the person who compares it. The method and standard are different.

For example, comparing a soccer player to a basketball player is not possible because you can't compare them. So, you have to make sure to compare them. For example, if one of them is faster, you can probably compare them at 50m.

It is very important to have the comparison standards properly aligned, so there is a calculated cost calculation method. This is the cost calculation for the purpose of financial accounting. On the other hand, the cost calculation for the purpose of management accounting does not have a decided method for each company. There is no unified method for each company. Instead, it is recommended to calculate the cost according to your company.

Of course, for manufacturing, the cost calculation will be mainly applied, but for manufacturing, for example, a home appliance manufacturer, for example, let's say there is a company that makes projectors. For example, a company like that, for example, a manufacturer that makes a house, a manufacturer that makes a house, the calculation method and principle itself will probably be different,

It takes a lot of time for a residential manufacturer to sell products for each product, so it's relatively difficult to sell. I think that it is necessary to calculate the cost according to the situation. So, there should be a suitable cost calculation for each product or each company. If you calculate the cost only by a specific method based on the cost calculation,

It's a little bit hard to say whether the company is doing a better and more accurate cost calculation. So if the information you want from each company is different, you can calculate the product cost of each company more correctly by doing a customized cost calculation.

As it says, there is no need to do it in a specific way for each company. This is the cost calculation for management and accounting purposes. Since the information required for each company is different, the cost calculation is carried out according to the information required. For example, this process is useless for each process, so I want to calculate the cost more accurately. That's what happens. So, it is necessary to calculate the cost according to the situation.

The cost calculation for this management payment purpose is to make payment numbers to manage or determine the internal of the company. When you say management payment, the purpose and function of management payment.

There are two main types of support. One is the "Support System" and the other is the "Support Effect" The "Support System" is a management system that provides the necessary information to those who use numbers to make decisions.

This is called the decision-making support function. On the other hand, the decision-making function is to use those numbers to influence those people. For example, when you need to pass a test, you pass it, and it affects your actions. This is to influence people's actions using numbers.

管理会計はこういう役割も担っています。 なのでこういう会計数値を使って組織の中をうまく動かしたり、より良い意思決定をしたりというのが管理会計の一つの機能というふうにされているわけです。

The standard of budget calculation itself is said to be for financial purposes, but it is written that this is also used for management and accounting purposes in the standard of budget calculation. For example, for department-specific calculation, the department or organization is divided into departments, and the department's efficiency is evaluated.

This is to evaluate efficiency by turning the PDCA cycle and measuring the efficiency of the organization, so this is exactly the purpose of management and accounting. The standard calculation we did last time is the same.

There are quite a few goals for management and management. By setting goals well, you can properly grasp the difference between the goals and the disadvantages. Management and management are exceptional management. There is a place like a crisis detection function, so it is very important as a management and management system to effectively control the organization by setting exceptions.

So the standard cost calculation is also closely related to the management payment purpose. This is closely related to the management payment purpose. The standard cost calculation itself is included within the range of the standard cost calculation standard. The standard cost calculation itself is naturally considered for financial payment purposes and financial reporting.

It is a mechanism or a decision that is considered to calculate the cost as a payment used within the organization. So, I think it would be nice if you think that these two subjects are quite interrelated. This time, I will take up each topic.

If you look at the text of Bokini Q, you can see that direct cost calculation is also included in the range. Moreover, there is a description of direct cost calculation itself in the cost calculation standard.

In that sense, maybe people who take Boki 2-Q may have seen CVP analysis, so let's review that part. In order to do direct cost calculation, it is necessary to understand the fixed cost and the variable cost first. The fixed cost and variable cost should be done in the second or third time, right?

The change cost changes according to the change in the company's business efficiency. The change cost is the cost that increases when the business efficiency increases and decreases when the business efficiency decreases. On the other hand, the cost that does not change even if the business efficiency changes is the fixed cost. If you draw something, this is the cost vertically.

When the total operating value is taken in the horizontal axis, the total operating value does not change according to the change. This is the fixed cost. On the other hand, the total operating value increases as it increases. This is the variable cost. This is the total cost and variable cost combined. This is called the total cost line. This is the fixed cost and variable cost. I think that the story of fixed cost and variable cost has come out in other places.

Direct cost calculation is a calculation that calculates the cost of change only for the production cost unit. This is called direct cost calculation, but it is also considered a method of calculating profits. If you call this a cost calculation, it is a partial cost calculation.

I think that's probably the correct answer. In English, the so-called standard cost calculation is called "all cost calculation". All cost calculation. The cost of joint cost is the cost that is distributed and calculated. This is called all cost calculation. In the form of responding to it, this part cost calculation

In English, it means absorption. It's an absorption calculation that absorbs all the products. On the other hand, partial cost is called partial cost calculation. Direct cost calculation is called direct cost.

I think it's easier to understand if you look at the answer in English, but partial partial calculation of partial interest rates. It is a feature that it does not include all of them in the interest rate calculation. Let's take a look at the calculation method of interest at the bottom.

The profit calculation structure is like this. If the profit calculation is based on the system, the profit calculation is calculated by the sales value - sales profit. From here, the sales cost and general management cost, the return on investment, and the operating profit are calculated.

If you calculate the profit and loss directly, the method is a little different. From the sales value, the change in sales profit and loss, the change in sales profit and loss part, only the change in sales profit and loss part of the sales profit and loss part is calculated. If you calculate that, you can calculate the change in sales profit and loss total profit. From there, you can calculate the change in sales profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and loss total profit and total profit and loss total profit and total profit and loss total profit and total profit and total profit and total profit and total profit and total profit and total profit and total profit and total profit and total profit and total profit and total

The company's product is a product that does not make any profit at all. I won't talk about this in detail here, but it's like that. If you do a plus, it will be profitable. From here, we will subtract the fixed manufacturing cost. After that, we will subtract the fixed sales fee and the one management fee, and finally calculate the sales profit. As you can see, we will calculate the contribution profit by subtracting the change cost first.

After that, we will calculate the operating profit by subtracting the fixed cost. This is the flow of direct cash calculation. It's different from the calculation of operating profit on the financial accounting. You should know that it's different like this. What is good if you can do this?

One of the advantages of being able to do something like CVP analysis. I think you've heard of this. Profit-loss branch analysis. Probably people who are not mainly in the accounting field are taking classes, but in marketing, profit-loss branching is a very important topic. No matter how much you sell that product, if you sell the product in red, it doesn't mean anything. Of course, the cost is very important for product sales.

There are various benefits of using direct cash calculation for management and accounting purposes, but one important advantage is that there is a CVP analysis.

CVP analysis is a cost-volume-profit analysis. You can see the relationship between the sales value and the cost. By looking at the relationship between the sales value and the cost, you can calculate the profit.

When I was a student, I might have done this when I was a student. When I open a store at a school festival, for example, the registration fee or the fee to rent a place will be charged, and then I will add it.

For example, if you want to make taiyaki, you need a taiyaki machine, right? You need a taiyaki plate. Taiyaki hot plate plus gas table, electric table, etc. will be charged. You can see how much the material cost per piece, so how much profit you get if you sell it.

I think about things like that. For example, if the exchange rate is like that in the circle, if the exchange rate is about this, it may be calculated as if it can be made up to about 2000 yen per person. This CVP analysis is useful for calculating at such times. There are several benefits of direct cash calculation, but that's what I'm told in particular.

For example, if you look at the calculation, you will understand that the distribution of manufacturing joint expenses has nothing to do with it. This is a great advantage. As I have talked about in this class, the distribution of manufacturing joint expenses is troublesome, isn't it? The calculation was troublesome, wasn't it? There is no such troublesome thing. I think I talked about choosing a distribution standard when distributing, but choosing a distribution standard is quite difficult.

So you don't have to choose the distribution standard. The distribution itself is not a problem. It is thought to be a very strong point of direct cost calculation. There are various things, but here I will only take up the CVP analysis. By doing CVP analysis, you can divide the loss-benefit branch points that I mentioned earlier. It is the contribution profit and fixed cost.

This is because the calculation structure is that once the contribution profit comes out, the fixed cost will be deducted from it, so the contribution profit is not greater than the fixed cost, so the profit does not come out. In other words, there is a point where this is just right. This is what the loss-efficiency branch analysis is looking for. I'm writing a figure after this. The sales profit is 0.

It's somewhere. In the example of the previous academic year, it means that there must be a place where there is no red paper. This is the point where the sales profit is just 0, the starting point where the sales value and the total cost match, the point of sales. This is called a loss-based branch point. So, it is called a loss-based branch analysis that can be used to think about how much you should sell at the academic year.

There are various names such as sales value at this loss-exploitation branch. It would be faster to see it in the figure. Like this This is the fixed cost. This is the total of fixed cost and change cost. This is the line of the total cost. The line of sales value is drawn. This is the line of sales value. This is the place where it overlaps. This is the loss-exploitation branch.

If you look at the profit here, for example, if you look here, this is the cost and this is the sales value, so there is so much red. Let's look at this here. This is the sales value and this is the cost, so there is so much black. It will be like this. If you shrink this more and more, it will be zero here. Sales value and

The cost is the balance point, which is the loss-efficiency branch analysis. This is the total business value of the loss-efficiency branch. If you can calculate this, the profit and the cost will be equal. The profit will be zero. If you sell more than this,

黒字が出るよと、打ち上げ費も稼げるねというふうになるわけです。 これを実際に計算していくことによって、 企業は短期的な販売計画、今期どれだけ売ればいいか、 まさに学際と一緒なんですけど、 どれだけ売ればいいかとかそういうことが見れると。 しかもコストと売上高のバランスというものを ちゃんと把握することができる。

Based on this, for example, let's lower the cost. For example, it is often said that the fixed cost of the variable cost or the fixed cost is reduced by reducing the loss-effectiveness branch point by reducing the variable cost. For example, outsourcing the products made by the machine or the products produced by the company. Then, the fixed cost can be reduced by reducing the loss-effectiveness branch point.

This is the analysis of the Soneki branch point, but I think this is probably also in the Bokini Q. I think that everyone is actually using it at the academic festival I think I've heard of something, and even if it's not this subject, it's like CVP analysis.

I think there are some subjects that are treated like that. It's easy to understand, and I think it's quite possible to use it on a daily basis. On the other hand, there are places where it is always red.

When comparing the cost of the price and the price of the sale, the price of the sale is larger, so there is a loss-efficiency branch point, but if the price of the sale is smaller, there is no loss-efficiency branch point. This is because it can be understood by calculating the contribution profit such as cvp analysis and so on. When there is a product that sells at such a redness, it is better to improve the cost or

It's one way to improve costs and increase the cost. There are various ways. This is called direct cost calculation. Next, we will use ABC, Activity Based Costing.

I think I talked about distribution of survival cost in this subject, but distribution of survival cost is quite complicated and, to be honest, it is not necessarily properly done. I think it was exactly the same as the unit standard or the multiple standard,

We will distribute the cost in some way, and we will continue to calculate the correct cost. If we calculate the cost correctly and accurately, the following three policies will be raised.

One is to increase the cost of understanding as direct cost. Naturally, the distribution of manufacturing joint cost is a problem because there is a manufacturing joint cost. That means you should eliminate manufacturing joint cost. In other words, you should make it direct cost instead of joint cost. This is natural. But it's impossible. There is a possibility that it will not be a fundamental solution.

Second, increase the number of cost pools to accumulate indirect costs. What is good to increase the number of cost pools is that it becomes a little direct cost. For example, when there are products A and B and there are processes 1, 2, and 3, each of them are passing through.

even if it is in the form of this, for example, increase this and divide this further, and if you say that product A1 is passing through, but B2 is not passing through, the cost here becomes like the direct cost of product B. By increasing the cost pool like this, you can recognize the relationship between each product and the cost pool more accurately.

So, the advantage of this is that the distribution of the joint cost is more accurate for each product and the distribution of the joint cost for each cost pool. So, increasing the number of cost pools means that the distribution of the production joint cost, which is the cost calculation, works more precisely and works more positively.

Third, find a more appropriate cost driver. I think that this idea is applied to the distribution of multiple articles. The distribution of capacity of a factory building

the production capacity, or the fixed cost of distributing products in multiple products was distributed based on the consumption capacity in multiple products. The consumption capacity is the equipment and resources that the product is a manufacturing joint,

and we can use it to distribute the capabilities we can. So, as a cost driver, rather than using a variable cost driver, it can be used to properly consume the resources of the goods. So, finding a more affordable cost driver is a very positive thing in terms of distributing manufacturing joint costs.

The activity-based cost calculation is what we thought of. This is not recognized by the cost calculation standard, but it is possible to distribute the cost of manufacturing by using this.

ABC's idea itself is to distribute the cost pool of activities based on these activities to each product. Therefore, it is a calculation of the standard of activity and activity. What ABC does is that it is a resource driver.

and the cost of each activity based on the cost of each activity. The cost of the activity is distributed to the product based on the activity driver. If you look at this time, you can see that the cost driver is localized. This is done by the activity standardization calculation.

This time, the cost pool has also changed. Please remember the cost pool handled in this subject. It's a department. I did a department-specific calculation. The cost calculation on the system calculates the department as a cost pool.

We divide the cost into the cost pool, but that means that several jobs are involved in the department, so it is difficult to grasp the cost driver more accurately. In order to overcome that, we divide the cost driver into resources and activities.

This is to optimize cost drivers and to optimize cost pools by making them change.

The cost pool is actually a feature that makes it easier to increase the number of cost pools rather than making the department cost pools. The accuracy of ABC is the ability to overcome both 2 and 3.

Increase the number of cost pools and find cost drivers Find more affordable cost drivers In these two points, we are doing cost calculation and urbanization. It is considered to be a feature. I think it's hard to imagine, but please take this as another subject. What kind of problems occur if the delivery of manufacturing joint costs is not done correctly? This is the story of this death spiral.

Let's look at it a little. Traditional cost calculation. In the cost calculation that I used in this subject, it means that the production cost is accumulated and distributed by the number of sales. Let's think of a case where the cost is distributed by the number of sales. The distribution of the production cost in this case is a little less for product A, which is produced by many people, than for the product B, which is produced by only a few people.

The cost driver of the manufacturing joint cost is the same as the cost driver. The cost driver is sold in the amount. It is not necessarily correct to distribute it. In short, the cost of selling, the number of production, and the cost of the product itself are not included in the manufacturing joint. Based on the number of production,

製造間接費を配付することが 必ずしも良い結果になるとは限らないというふうになるわけです この配付基準をベースにして配付していくと 関連しないものまで製品Aに対して 原価が配付されてしまう可能性があるわけですね 製品Aの方が生産量を基準にして配付した場合 配付される製造間接費は多いわけです 対して製品Bは少ないわけです

So, the cost of the product A is distributed a lot, and the cost of the product B is distributed at a low cost. In the case of ABC, it can be adjusted well. This is the traditional distribution problem, but as I said, wasteful distribution is done to product A.

This means that the product A will have a very high cost-effectiveness. On the other hand, the product B may not be distributed. So the cost is lower. Considering the cost per unit of the product, the product that is distributed more often has a higher cost-effectiveness.

The cost of things that are not so low will be lower. So the cost of small-scale products is cheaper and the cost of large-scale products is higher. When I thought about which one was better, I thought that the B product of small-scale products was better. It was a story that the important role of the accounting was to help the decision-making. The cost calculated in this way is a place where it is useful for decision-making.

Now, let's talk about a product that is expensive. Product A. A product that is expensive because of its large production cost. If you judge this product as expensive, you have to raise the price. On the other hand, if you think that a small-scale product that is low in price is low in cost, you will lower the price. Moreover, small-scale products

I'm a high-end spy, so I make a lot of them. This is an error. It's a false assessment. It's a false assessment. That's what happens. In this case, a lot of mass-produced products are making a lot of things. It's selling a lot. A small amount of mass-produced products. It's only made a little bit. It's not selling that much. This is actually selling products. I'm raising the price of products that don't sell. I'm lowering the price of products that don't sell.

Many companies make large-scale products. Many companies are making it, which means that there is a lot of competition. If you sell such a product, the consumer will be likely to be sold to other products. On the contrary, small-scale products may be happy. But there is a reason why it is a small-scale product. For example, individual products that are treated individually in this subject are calculated individually.

There is a possibility that it is a product that is not intended to produce a large amount in the first place. If you focus on this, it is not very cost-effective. In fact, it is possible to make a large amount of products that do not sell much and misunderstand that they are cost-effective. But it doesn't sell in the end. So, if you make a large amount of individual products that match the specifications of each customer,

Because each is a different specification, the process of the factory becomes more complicated. Then, the entire factory will not be able to produce more efficiently. The production that is more suitable for the customer's needs will be difficult to produce more efficiently because it will be produced according to the needs of each customer.

The overall cost performance has decreased, and it is necessary to make a product that is very expensive and low in cost performance. If you do that, the cost performance will be very bad. This is the evil circulation that occurs from the mistake of the delivery of the production joint. This is called the death spiral.

Therefore, if you do not distribute the survival interval, you may be able to imitate the error or mistake. There is evidence that it is good to introduce ABC. However, the introduction is not very advanced. If you are interested in it, please take another subject. There are several problems.

So that's it for the first half. In the second half, I would like to talk about other cost calculations for management payment purposes, such as management payment systems. Then, please pause the video for about 5 minutes and take a break. Let's do it in the second half.

The first thing I would like to introduce in the second half is cost management. I think I said this in the cost management subject, but I don't really like cost management. Well, I don't think it's a good idea to take up cost management in the cost management class as a Japanese management research researcher.

I will introduce it. I think this idea itself is effective. The last time I did the standard cost calculation, I think that lowering the cost during the manufacturing of the product was the central idea. I think that the manufacturing process is to create a goal and achieve it.

It was an important idea to prevent mistakes in the process of manufacturing, but the price-to-price ratio is a little different and is aimed at lowering the price at the time of planning the product. Pay attention to this price-to-price line and price-to-price line. The vertical axis is the price, and the horizontal axis is the time. It is the time of manufacturing, and at this point line,

This is the planning and design stage, and this is the manufacturing stage. The cost is actually consumed by resources. As I said in this subject, the materials are consumed and finally become the cost. So the cost occurs at the manufacturing stage. That means that the first one is the way to increase, but when it enters this manufacturing stage, the amount of consumption is increasing, so it goes up at once.

It's like a real fire. And at the end, it's going to be like this. Let's think about when this fire is actually decided. Then, in fact, the fire rises at the first planning stage, and this is the last stage of production. It will be loose.

And finally, it will match the actual cost that occurs here. What this means is that at the stage of production, it is natural that it will be consumed, and it will be consumed as it is. For example, let's think about curry. When making curry, let's make beef curry today.

For example, when you decide to make a high-class beef curry, you will get Kobe beef as the raw material of the product. This Kobe beef will push the raw material. That means that the raw material will be decided when you select the raw material before actually making it.

So, in the planning and design stage of the product, the price will be decided suddenly. It will be decided suddenly. After that, it will be introduced and completed, so the price has already been decided to some extent. After that, for example, even if you do activities to reduce the cost by lowering the price or reducing the price of the child,

The product is already made according to the price that was decided at the first stage. The cost of production is only produced based on the decided material, so it just follows the final decision. So the cost is decided at the first stage. That means that if the cost is not lowered at the stage where it is decided, the overall cost will not go down.

In other words, it's not a high-end beef, but a little cheaper, a normal Japanese beef. By doing so, you can lower the cost of the product. So, at this stage, let's lower the cost. This is called the cost management project. This is what is called. This time, the cost calculation for the management payment purpose.

I talked about this, but this is not a cost calculation for the cost project itself, but a cost management itself. It is considered to be the cost management itself. So, in fact, calculating is not the main thing for the cost project. However, those who are studying the official payment exam may have calculated the set of the target cost in the cost project.

At the beginning, the goal of the product is to determine the price of the product and reduce the cost for it. If you talk a little more,

Of course, at the first stage, you can lower the cost as much as you want. For example, if it's curry, you can reduce the cost very cheaply by not using meat anymore, but that doesn't sell. But if you take this as a premise, it doesn't make sense to make a product in the first place. So, if you think that this product will sell to some extent,

Based on the perspective of demand side, we will think about how much cost we should lower and what cost we should set. When I thought of doing this, the relationship between the organization and the company became very important. There are people who supply the supplier products.

Buyers call buyers who buy from them. Buyer-supplier relationships are important in the current project. For example, if you go to a butcher and buy meat, you may be able to make a good relationship with the butcher.

and we will cooperate with these people to lower the cost. For example, if Kobe beef is a little expensive and if you want to taste it enough when you make curry, you can use Japanese beef. We need to cooperate to make products and reduce costs. In this way, we call the relationship between buyers and suppliers as a supply chain.

As I said earlier, the meat shop participates in deciding the ingredients for the curry. At the planning stage of the product, the supplier participates. This is called design-in.

In this way, companies cooperate with other companies to reduce costs, increase the quality of products, and increase the value of products. The original project was actually developed by a Japanese company.

There is a system called "organized cost management" that allows you to reduce costs between multiple organizations. Toyota is considered to be a company that has been working quite advancedly to reduce costs, including its relationship with suppliers. I pulled it from the 75-year history of Toyota Motors.

Toyota itself has made this original project, but it's hard to zoom in. If you want to look for it, please go to this web page. It is a 75-year history that can be entered from the area of ​​automobile business, product technology, research and development support. It's still amazing that Toyota's management is still amazing.

It's really taken up in various places. Japanese companies are becoming very weak now. I think those who know know that the self-tax ranking used to be about 5 out of 10. It's a situation where Toyota is not in the top 20 now. However, Toyota is still a very strong company that will definitely enter the top 50.

I also go abroad sometimes. Of course, in Asia, in Taiwan, I don't see Korean cars because they are surprisingly strong. I often see it in Taiwan. I saw it when I went to the Netherlands the other day. I also saw it in the United States. I think I went to the United Kingdom once. In that sense, products are sold in various countries. As expected, there was no Morocco.

But when I went to Morocco, I happened to go to Mitsubishi. When I went to the bathroom, I was told that you were Japanese. I was working at Mitsubishi there. So it seems that there is also Mitsubishi in Casablanca. In the case of Mitsubishi, there are also large plants. I think that's the case. Toyota is also a great company that has been named internationally. I will expand a little.

I'm going to take a look at it. I've been working on it for a long time. I've been doing it since the 1960s. VE activities, what is called value engineering. I'm explaining this in another subject, so if you're interested, please take a look.

Toyota really cares about the relationship with customers. In the end, it doesn't make sense to sell when making a car, so based on what kind of car customers are looking for, we will lower the price.

Of course, curry without ingredients is not easy to sell, so I will make it a product like this to some extent, and then I will think about how much it costs. If it is this price, the market will probably accept it, so I will think about it based on the limit and limit.

So, when the demand for Lehmann chocolate is low, we will reduce the cost and make a cake that is more affordable.

For example, it is quite complicated to make each product a special specification for weight reduction and part standardization, and it is necessary to make and order a new specification for each product. By standardizing each product part, it is easier to make a product that is not useless

and we thought that we should reduce the overall cost by making more efficient manufacturing and procuring. So Toyota is focusing on the management of this kind of price in the background of making more profits, not just sales, but also making more profits.

is the background. Toyota's production management method itself is very characteristic, and I think that it is treated in various subjects, not just this subject, so if you are interested, please check it out. I think you can see the interesting side. After all, management is

It's not going to work in any way, and you have to think about it from various directions. The cost is also the same, and there is a lot of possibility that it is only one part. Toyota's case is that it really uses various management methods, so it is said that it will take advantage of various things and work on various organization improvements.

I think it will be a premise for thinking about that, so it may be an interesting example if you look into it. This is probably the last topic. It is called quality reduction calculation. I think that the story of Toyota has come out now, but after all

There was a time when Japanese companies were said to have good quality products. You may know well. The quality of Japanese companies' products is good. Maybe it doesn't come to mind much in your generation. For example, smartphones are also using iPhones. I'm shooting on an iPad now, so this is originally from Japanese companies.

In that sense, people of this generation, for example, Netflix, which is a foreign company, I think it's different from the era when Japanese companies were always said to be good. However, in the past, the era when Japanese companies were quite strong was the quality. This is where it is very much focused.

. This quality reduction calculation is a system that evaluates the activities that Japanese companies have done to increase quality . What is quality reduction calculation? It is a reduction calculated to measure the costs associated with quality management activities and support quality management activities. Quality is really

operations management, etc. I think you are learning from there. It's an interesting story, and I think this story is quite interesting when it comes to the spirit of quality as a cost . I also think that this is one of the cost management that is typical, so in various places, for example, in front of a tax accountant, I talk about this quality calculation.

So, what do you think is quality? What kind of image is quality? For example, it's hard to break. It's definitely quality. If it's a restaurant, the food is delicious, the customers are great, the store is beautiful. It certainly looks good. It is thought that way. However, in fact, there is a proper definition of quality. The characteristic collection that is originally in line with the target is enough to meet the requirements. Do you understand? For example, a product.

Let's pay attention to smartphones. The function of the smartphone is the function that the consumer wants, and whether it is compatible with it. It's compatibility. This is called quality. In other words, it is seen as low quality because there are unnecessary things.

I don't know if it's your generation, but when I was in high school, the Gara-Pagos cell phone was used. I wonder if anyone knows about that kind of cell phone.

I think someone might have heard that there was such a phone. In the days when there was such a phone, there were various apps on smartphones. To be honest, I'm the same with the iPhone. There are apps that I've never used before. This lowers the quality. In other words, what customers don't need.

The reason why this is included is to reduce the quality. And because of that, the price of smartphones will rise. I don't like it when it happens. So, it has the necessary functions. The function that the customer is looking for. That's what it has.

Furthermore, it is a requirement of high quality that the function that customers do not require is not included. It's just about the consistency. Whether it is consistent or not. Is the C right? It's consistent. Whether it is correct or not. It's like what you call an over-quality.

For example, when you buy a cake, you want a little less cream because it's so hard to bake even if there is a lot of cream. That's what happens. When you go to eat, you order a lot of rice, but if you order a lot of rice, it's hard to bake. That's an over-quality. If you want to improve the quality, it's very important to know the requirements of the customer.

Therefore, the contents of the quality reduction calculation that will come out after this actually includes market research. By knowing the customer, you can properly understand the quality and function to be equipped with that product. What is the quality cost? It is a product that is related to quality related activities.

費用や損失これが品質コストというふうになりますただしこれはやっぱ財務会計的な減価計算だと把握ができない いろんなコストプールの中にいろんなものが混ざってくるので品質減価そのもの 品質管理に関連するコストのみを取り出して測定することができない

So, it is necessary to measure the cost of quality like this for the purpose of managing the cost of management and to help manage the quality. So, I've been talking about the cost calculation for the purpose of financial accounting for this subject for a long time, and I've been talking about how I can calculate it like this, but there are things that cannot be done for the purpose of financial accounting.

So, in order to calculate the cost of management, it is required to calculate the cost of calculation according to the situation of the company. So, to measure the cost of quality, a product quality calculation has been proposed. Product quality calculation is also a Japanese company.

but it's not always the Japanese companies that think about it, but I think that various companies are thinking about it and working on it. The approach to doing quality reduction calculation is the PF approach. The cost of quality can be divided into two types. One is the quality management activity that I mentioned earlier. In short, the cost of spending to prevent bad things from happening.

and the cost of the defective product. You can divide it into these two. If the defective product is made, for example, if it is a child's product, it will be called child's money. If the child's money is a large amount, it will be called the abnormal child's money. In the end, the company's current net profit, because it is a non-refundable item, will have a negative effect on the current net profit. This means that this is a loss for the company.

By measuring this part properly, the impact of quality management activities can be measured. The cost of quality management activities is called the quality management cost. It is classified by the method of PF approach. How to classify it is divided into three major categories. First is prevention cost, second is evaluation cost, and third is failure cost.

The failure cost is divided into internal failure cost and external failure cost. Failure cost is the loss caused by the occurrence of defective products. On the other hand, the cost of prevention and evaluation are the costs caused by quality management activities. What do you mean? The cost of prevention, cost, and evaluation is the cost of not knowing whether the defective product is still available. Failure cost is the cost after the defective product is made.

Among the prevention costs, there is also a market survey. As I said at the beginning, the quality is the standard and requirement of the customer. This is the compatibility of the function of the product. To know the standard and requirement of the customer,

and do a proper market survey. This is also a cost to increase quality and to manage quality. So, the cost of quality management in the sense of prevention cost, the cost of preventing bad things from happening, is included in the prevention cost. For example, the cost of prevention cost includes other staff's quality education. Furthermore, the cost of evaluation

It's not just checking if the finished product is a bad product, but it's also checking if the parts received from the supplier were originally bad. The cost for that is also included in the evaluation cost.

So, cooperation with the supply chain is very important here as well. If the product provided by the supplier is of poor quality, even if you try your best to make it, the quality of the product will eventually be poor, so cooperation with the supplier is very important. I think it would be nice if you could think of a curry example, but if the meat you bought at the butcher's shop is rotten, the curry will be completely useless, right?

So, you need to check if the quality of the meat is good or if you are using good quality meat. If you know that you have made a bad product by putting a cost on it, it is a cost of failure.

As I said earlier, the failure cost is divided into internal failure cost and external failure cost. The internal failure cost is the failure of a product after completion. However, the failure was made, but it remained in the company and was not in the hands of the consumer. If this is an abnormal amount, it will be an abnormal loss. For example, if you do a repair, the cost will be of course.

If you want to dispose of it, you have to pay the cost of disposal. This cost is measured as the internal failure cost. On the other hand, the external failure cost is the company's external, that is, the consumer. In the case where the product has passed through such people, it is a case where the defective product has been identified. Well, that's right.

It may not be that it was broken from the moment it was bought, but the air conditioner is a recovery target because bad materials come out. There was also a car recall. There was a problem that there was a fuel-emitting device and it was recovered. In that sense, companies cost to recover.

For example, if something happens to the product that has been damaged, such as a fan, the company has to pay for the compensation or compensation. This cost is also included as external failure cost.

In other words, the amount of money that occurs due to the creation of defective products can be summarized as a failure cost. However, one weakness is that things that cannot be measured may be included in the external failure cost. For example, the decrease in brand value. For example, a car manufacturer has to fake the fuel consumption and collect it.

or when you think about bicycles, if the brake is a little bad, you will collect it. Of course, it costs money to collect, but after that, if the consumers say that the brake of that company's bicycle is a little bad, they will be a little scared and stop buying it.

買ってくれてたかもしれない人が買ってくれなくなってしまうような機械損失みたいなことだって当然発生するし

その企業のイメージとかブランド価値そのものが低下してしまう可能性がある。 例えば食品とかでパン買って異物購入してたみたいなことが起こるニュースとかも多分見たことあると思うんですけど、 そのニュースを見た人たちはこのパン買わんとこと、あそこのパン美味しかったのにっていう今まで築き上げてきたブランドイメージっていうのが低下してしまう可能性がある。

This is also considered to be an external failure cost that cannot be measured. The sales loss is that the original sales should have risen, but the sales did not rise.

What's good about this is that when a quality problem occurs, you can see what kind of problem occurred and what kind of financial impact there is. It's a cost-effective thing. By applying a quality management activity, by applying a quality management activity, you can think about how much you can reduce the cost of failure in the end.

Of course, we can see what kind of cost the department that is in charge of quality management is paying, and what kind of cost it is paying, so by measuring the cost that each department is paying, we can evaluate and manage that department. By measuring, we can manage it.

One of the characteristics of quality calculation is the balance of failure cost and quality management cost. Quality management cost is the horizontal price and horizontal product quality ratio. There are fewer defective products, but in the case of fewer defective products, the cost of quality management is insanely high. The cost of quality management is so bad.

On the contrary, the failure is not caused, so the failure cost is very low. In the case of low-quality products, the failure cost is very high and the quality management cost is low. It is a case where you think that it is okay to fail without much quality management in advance.

The basic model is to think that this is the place where things balance, but this is the place where the cost of quality is combined. In short, the basic model is to think about the balance between failure cost and quality management cost. On the other hand, the basic model is to calculate the quality management of a Japanese company based on the way of thinking called TQM.

The difference from the previous graph is the failure cost when the product quality is low. Both are the same. The failure cost is obviously very high at this time.

This is a characteristic of Japanese companies, and the Japanese companies have been very high in the number of failure costs. Therefore, it is said that the quality of Japanese companies is good because the balance of how to increase the failure cost when you spend quality management costs and when you do not spend quality management costs is good.

Because the failure cost is too high, if a failure cost occurs, it will cause tremendous damage. So, by applying a quality management cost in advance, let's reduce the failure cost so that we do not produce bad products. This is the Japanese way of thinking. It is called the TQM model. It is said to reduce the quality of this quality.

In Japan, the cost of low-quality products has been reduced, so in the end, Japanese companies have only made products with good quality. On the other hand, it is said that this is the idea of "Occidental quality management" and that it is not a big deal if bad products come out.

But when you think about the balance between the cost of defective products and the cost of quality management in advance, it is just right if you think about the balance between the cost of quality management and the cost of defective products. This is the big difference with Japanese companies. So I think that the characteristics of Japanese companies are to make a big impact on failure costs.

Therefore, in the case of Japanese companies, they aim to avoid zero defects and non-negotiable products. The fact that we have been managing the quality of all companies is actually a feature of Japanese companies.

This kind of approach to quality management is called TQM. You may have heard of TQM in other subjects. You may have heard of it in management accounting or production management.

Japanese quality management. It's a Japanese quality management, but it's a place where it's actually related to this kind of relationship, but this is also a detailed explanation in another subject.

I hope I can explain it to you, but it's not actually like this. Even if it's a survey targeted at Japanese companies, it's not actually like this. So it wasn't so cost-effective to increase the quality. So the management that Japanese companies have done looks very good, but in fact, it's not so good in terms of finance.

This is also presented as evidence. By the way, I think the idea itself is very good, but the fact that the original project will ultimately improve performance and improve the overall performance of the company is not shown in the evidence. Therefore, it is not limited to the result that the original project will eventually be a good result.

I think it's okay to put it in. Well, management systems that look very good, I think that various mechanisms will probably study if it is a private school, but in the end it is really a mystery whether it will bring good results for the company. There are actually quite a few. Yesterday's ABC happened to have such evidence, but that point is

I hope you can see whether it is good or bad when you work hard. I hope you can see it with logic. Today I talked about cost management, so if you like, please take the autumn writing. Finally, please write your learning impressions as usual and what you didn't understand.

This is the end of the range. The final question is the same as the middle one, and it is about the 1-week period. Please write your impressions on the last question. Please write "0" in the half-caliber number.

This determines whether you are listening to the lecture properly. If you have entered something other than that, you will not get any points in other places, so be sure to enter 0 and only 0 as the half-court number. Well, if it's an online exam, AI can be used quite a bit now, so I tried a lot of things, but now AI itself is quite

I think it's hard to do it, so I thought I'd try a little bit of it. As part of that, especially in this subject, I might have said this before, but when the data is up,

I think that many people write comments even though the video is not uploaded, so I think I'll try to do that. Please do not write anything else than what I said now. Please write your impressions of this lecture at the very end. So, I hope you will do your best at the end. That's all for this time. Thank you for your hard work.