Accounting method and accounting system
US8554646B2 · kind B2 · utility
Assignee
Inventor
Key dates
| Filing date | Apr 27, 2012 |
| Grant date | Oct 8, 2013 |
| Priority date | — |
| Expiry date | Apr 27, 2032 |
Classification
- Technology area (CPC G)Physics
- CPC primaryG06Q40/12
- WIPO fieldIT methods for management
- WIPO sectorElectrical engineering
Abstract
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.
Source: USPTO / EPO open patent data. Objective bibliographic and citation counts.