摘要 |
<p>PURPOSE:To extremely improve the result evaluation system of a low-order account control system by allocating common expenses to each receive account control system in response to counting items and for each of plural allocating reference items accordance with the characteristics of said counting items. CONSTITUTION:In a common expensive allocation system, the common expenses are calculated 6 based on a loss/gain table 5, an allocation instruction table 1, an allocation receiver table 2, a table 3 which points out allocation reference value corresponding to the allocation reference item, and an allocation reference value table 4. The table 1 contains the allocation instruction Nos., the allocator information on the common expenses, the counting items of an allocation receiver account control system, the allocation receiver table Nos., the allocation reference items 1-n corresponding to the counting items of an allocator account control system, and the allocation ratios 1-n corresponding to those items 1-n respectively. A table 2 contains the allocation receiver Nos. corresponding to the allocation receiver Nos., corporation codes, store codes, spaces, and allocation receiver information.</p> |