Patent ID: 8219428
Filing Date: 2012-07-10
Classification: G06Q

Abstract:
1. 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, who owns the store, 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 second storage unit configured to store attribute data indicating to 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; a cost standard calculation unit configured to calculate, based on the profit-and-loss statement data, a cost standard corresponding to each of the plurality of accounts, the cost standard calculation unit comprising: a commitment fee calculation unit configured to calculate the commitment fee by adding an amount, which is calculated based on a difference between the sales of the store in the current accounting period and a total of the cost standards corresponding to the plurality of accounts, and an amount, which is calculated based on a total of differences between actual results of the costs of the respective accounts, which are consumed by the operation of the store in the current accounting period, and the cost standards of the respective accounts.