Patent ID: 8554646

Claim:
An accounting method, which is executed using a computer, the method comprising: reading a sales amount X, a manufacturing direct cost D X , a manufacturing overhead C, a general administrative cost G, a manufacturing overhead allocation cost A CX distributed to goods sold and a manufacturing overhead allocation cost A CY distributed to manufactured goods; calculating, via a computer, a net carryover manufacturing overhead allocation cost η from η=A CX −A CY on the basis of the manufacturing overhead allocation costs A CX and A CY ; calculating, via a computer, a managed gross profit Q M from Q M =X−D X −A CX on the basis of the sales amount X, the manufacturing direct cost D X and the manufacturing overhead allocation cost A CX ; calculating, via a computer, a managed fixed cost F from F=C+η+G on the basis of the manufacturing overhead C, the net carryover manufacturing overhead allocation cost η and the general administrative cost G; calculating, via a computer, a standard-costing marginal profit V S from V S =Q M +A CX on the basis of the managed gross profit Q M and the manufacturing overhead allocation cost A CX ; and locating point O at the origin (0, 0), locating point A at the coordinates (X, 0), locating point B′ at (X, V S ) and drawing line segment AB′ and line segment OB′ in a coordinate plane in which the horizontal axis represents a sales amount and the vertical axis represents costs plus profit, locating point E at (0, F), locating point N′ at (X, F) and drawing line segment EN′ so as to generate a marginal profit chart, under standard costing, that gives a break-even point in the coordinate plane, wherein the line segment EN′ is a horizontal marginal managed gross profit line.