Method for determining operation consumables for engineering cost management and control and operation cost determination system

Abstract

The invention provides a method for determining operation consumables for engineering cost management and control and an operation cost determination system. The method comprises the steps that target product information is acquired, and the target product information is information of a target product to be produced and manufactured; according to the target product information, operation consumption information of the target product is determined, and the operation consumption information is information of at least one operation consumed in the process of premanufacturing the target product in the coal mine engineering; according to the job consumption information, resource consumption information of the job is determined, and the resource consumption information is the number and unit price of resources consumed by pre-implementation of the job; and according to the resource consumption information, calculating the product of the number of consumed resources and the unit price of the consumed resources, and obtaining the operation cost corresponding to the target product. According to the scheme, the problem that a traditional cost accounting method in the prior art is difficult to accurately reflect resource consumption conditions of different products is solved.

Description

Technical Field

[0001] The present application relates to the technical field of job execution efficiency evaluation, and in particular, to a method, device, computer program product, and job cost determination system for determining job consumables for engineering cost control. Background Art

[0002] In the past, traditional cost accounting methods usually used a single allocation standard such as direct labor hours and machine hours to allocate indirect costs. With the improvement of automation, the proportion of direct labor costs in product costs has gradually decreased, while the proportion of indirect costs has increased significantly. This method has gradually exposed its limitations. At the same time, the increasing diversification and personalization of products have made it difficult for traditional cost accounting methods to accurately reflect the resource consumption of different products. Summary of the invention

[0003] The main purpose of the present application is to provide a method, device, computer program product and operating cost determination system for engineering cost control of operating consumables, so as to at least solve the problem that traditional cost accounting methods in the prior art are difficult to accurately reflect the resource consumption of different products.

[0004] In order to achieve the above-mentioned purpose, according to one aspect of the present application, a method for determining operating consumables for engineering cost control is provided, including: obtaining target product information, wherein the target product information is information of a target product to be pre-manufactured; determining operating consumption information of the target product based on the target product information, wherein the operating consumption information is information of at least one operation consumed during the pre-manufacturing of the target product in a coal mine project; determining resource consumption information of the operation based on the operating consumption information, wherein the resource consumption information is the quantity and unit price of resources consumed for pre-implementing the operation; and calculating the product of the quantity of the consumed resource and the unit price of the consumed resource based on the resource consumption information to obtain the operating cost corresponding to the target product.

[0005] Optionally, according to the target product information, determining the operation consumption information of the target product, including: obtaining operation information of multiple operations, wherein the operation information includes one or more of basic engineering information, engineering operation process information and engineering operation material information, wherein the basic engineering information includes one or more of project name, geographical location, responsible unit, project duration, the engineering operation process information includes one or more of development, tunneling, mining, transportation, power supply, ventilation, and drainage, the engineering operation material information includes one or more of support materials, equipment accessories, grease, fasteners, and sealing materials, and the pre-manufactured product corresponds to at least one of the operations; according to the target product information, extracting the operation information of the target operation corresponding to the target product from the multiple operations to obtain the operation consumption information.

[0006] Optionally, determining the resource consumption information of the job based on the job consumption information includes: obtaining resource information of multiple resources, wherein the resource information includes one or more of equipment resource information, material resource information, labor resource information, building resource information, commodity resource information, intellectual property resource information, land use right resource information, and cost information, and a pre-implemented job corresponds to at least one of the resources; and extracting the resource information of the corresponding target resource from the multiple resources based on the job information of the target job to obtain the resource consumption information.

[0007] Optionally, after calculating the product of the quantity of the consumed resources and the unit price of the consumed resources based on the resource consumption information to obtain the operating cost corresponding to the target product, the method further includes: obtaining a standard operating cost, wherein the standard operating cost is a standard value of the cost of a pre-reported project; calculating the difference between the standard operating cost and the operating cost; and generating a warning message when the difference is greater than or equal to a preset difference threshold.

[0008] Optionally, obtaining the standard operating cost includes: obtaining cost elements, wherein the cost elements include at least one or more of material cost, labor cost, electricity cost and maintenance cost; obtaining standard operation volume, wherein the standard operation volume is a standard workload of a predefined project; obtaining standard operation time, wherein the standard operation time is a standard operation duration of a predefined project; and determining the standard operating cost based on the cost elements, the standard operation volume and the standard operation time.

[0009] Optionally, after calculating the product of the quantity of the consumed resources and the unit price of the consumed resources based on the resource consumption information to obtain the operating cost corresponding to the target product, the method further includes: obtaining motivation information, wherein the motivation information includes resource motivation information and / or cost motivation information, wherein the resource motivation information is information affecting changes in consumed resources, and the cost motivation information is information on cost changes; adjusting the operating cost according to the motivation information to obtain the adjusted operating cost.

[0010] Optionally, after calculating the product of the quantity of the consumed resources and the unit price of the consumed resources according to the resource consumption information to obtain the operation cost corresponding to the target product, the method further includes: obtaining operation center information, wherein the operation center information is relevant information of the operation center, and the operation center is a collection of multiple operations responsible for completing the manufacture of a specific product; aggregating the operation costs corresponding to all the operations according to the operation center information to obtain the aggregated operation cost of the operation center, wherein the aggregation processing means summarizing the expenses incurred in the production process; carrying forward the operation costs corresponding to all the operations according to the operation center information to obtain the carried-forward operation cost of the operation center, wherein the carry-forward processing means transferring the expenses incurred in the production process; calculating the sum of the aggregated operation cost and the carried-forward operation cost to obtain the total operation cost of the operation center.

[0011] According to another aspect of the present application, a device for determining operating consumables for engineering cost control is provided, including: a first acquisition unit, used to acquire target product information, wherein the target product information is information of a pre-manufactured target product; a first determination unit, used to determine operating consumption information of the target product based on the target product information, wherein the operating consumption information is information of at least one operation consumed during the pre-manufacturing of the target product in a coal mine project; a second determination unit, used to determine resource consumption information of the operation based on the operating consumption information, wherein the resource consumption information is the quantity and unit price of resources consumed in pre-implementing the operation; a first calculation unit, used to calculate the product of the quantity of the consumed resource and the unit price of the consumed resource based on the resource consumption information, to obtain the operating cost corresponding to the target product.

[0012] According to another aspect of the present application, a computer program product is provided, including a computer program, which, when executed by a processor, implements the steps of any one of the methods for determining operating consumables for engineering cost control.

[0013] According to another aspect of the present application, a job cost determination system is provided, comprising: one or more processors, a memory, and one or more programs, wherein the one or more programs are stored in the memory and are configured to be executed by the one or more processors, and the one or more programs include a method for determining job consumables for executing any one of the engineering cost control described.

[0014] By applying the technical solution of the present application, compared with the prior art which uses a single method of working hours to calculate operating costs, the present solution provides a new calculation process. Manufacturing products requires operations, and implementing operations requires resources. Therefore, the focus of accounting is placed on operations, and operating costs are calculated by the resources consumed by the operations. Products consume operations, so the operating cost corresponding to a product can be directly obtained. Therefore, the present solution can accurately reflect the resource consumption of different products. BRIEF DESCRIPTION OF THE DRAWINGS

[0015] The drawings constituting part of the present application are used to provide a further understanding of the present application. The exemplary embodiments and descriptions of the present application are used to explain the present application and do not constitute an improper limitation on the present application. In the drawings:

[0016] Figure 1 A hardware structure block diagram of a mobile terminal for performing a method for determining operating consumables for engineering cost control provided in an embodiment of the present application is shown;

[0017] Figure 2 A schematic flow chart of a method for determining operating consumables for engineering cost control provided in an embodiment of the present application is shown;

[0018] Figure 3 A structural block diagram of a device for determining operating consumables for engineering cost control provided in an embodiment of the present application is shown.

[0019] The above drawings include the following reference numerals:

[0020] 102, processor; 104, memory; 106, transmission device; 108, input and output devices. DETAILED DESCRIPTION

[0021] It should be noted that, in the absence of conflict, the embodiments and features in the embodiments of the present application can be combined with each other. The present application will be described in detail below with reference to the accompanying drawings and in combination with the embodiments.

[0022] In order to enable those skilled in the art to better understand the solution of the present application, the technical solution in the embodiments of the present application will be clearly and completely described below in conjunction with the drawings in the embodiments of the present application. Obviously, the described embodiments are only part of the embodiments of the present application, not all of the embodiments. Based on the embodiments in the present application, all other embodiments obtained by ordinary technicians in this field without creative work should fall within the scope of protection of the present application.

[0023] It should be noted that the terms "first", "second", etc. in the specification and claims of the present application and the above-mentioned drawings are used to distinguish similar objects, and are not necessarily used to describe a specific order or sequential order. It should be understood that the data used in this way can be interchanged where appropriate, so that the embodiments of the present application described here. In addition, the terms "including" and "having" and any of their variations are intended to cover non-exclusive inclusions, for example, a process, method, system, product or device comprising a series of steps or units is not necessarily limited to those steps or units clearly listed, but may include other steps or units that are not clearly listed or inherent to these processes, methods, products or devices.

[0024] As introduced in the background technology, the traditional cost accounting methods in the prior art are difficult to accurately reflect the resource consumption of different products. To solve the above problems, the embodiments of the present application provide a method, device, computer program product and operating cost determination system for determining operating consumables for engineering cost control.

[0025] The technical solutions in the embodiments of the present invention will be described clearly and completely below in conjunction with the accompanying drawings in the embodiments of the present invention.

[0026] The method embodiments provided in the embodiments of the present application can be executed in a mobile terminal, a computer terminal or a similar computing device. Taking running on a mobile terminal as an example, Figure 1 1 is a hardware structure block diagram of a mobile terminal for determining a method for operation consumables for engineering cost control according to an embodiment of the present invention. Figure 1 As shown, the mobile terminal may include one or more ( Figure 1 Only one is shown in the figure) a processor 102 (the processor 102 may include but is not limited to a processing device such as a microprocessor MCU or a programmable logic device FPGA) and a memory 104 for storing data, wherein the mobile terminal may also include a transmission device 106 and an input / output device 108 for communication functions. It can be understood by those skilled in the art that Figure 1 The structure shown is only for illustration and does not limit the structure of the mobile terminal. Figure 1 More or fewer components as shown, or with Figure 1Different configurations are shown.

[0027] The memory 104 can be used to store computer programs, for example, software programs and modules of application software, such as the computer program corresponding to the display method of device information in the embodiment of the present invention. The processor 102 executes various functional applications and data processing by running the computer program stored in the memory 104, that is, the above method is implemented. The memory 104 may include a high-speed random access memory, and may also include a non-volatile memory, such as one or more magnetic storage devices, flash memory, or other non-volatile solid-state memory. In some examples, the memory 104 may further include a memory remotely arranged relative to the processor 102, and these remote memories can be connected to the mobile terminal via a network. Examples of the above-mentioned network include but are not limited to the Internet, an intranet, a local area network, a mobile communication network, and a combination thereof. The transmission device 106 is used to receive or send data via a network. The above-mentioned specific examples of the network may include a wireless network provided by a communication provider of the mobile terminal. In one example, the transmission device 106 includes a network adapter (Network Interface Controller, referred to as NIC), which can be connected to other network devices through a base station so as to communicate with the Internet. In one example, the transmission device 106 may be a radio frequency (RF) module, which is used to communicate with the Internet wirelessly.

[0028] In this embodiment, a method for determining operating consumables for engineering cost control running on a mobile terminal, a computer terminal or a similar computing device is provided. It should be noted that the steps shown in the flowchart of the accompanying drawings can be executed in a computer system such as a set of computer executable instructions, and although a logical order is shown in the flowchart, in some cases, the steps shown or described can be executed in an order different from that shown here.

[0029] Figure 2 FIG. 1 is a flow chart of a method for determining operating consumables for engineering cost control according to an embodiment of the present application. Figure 2 As shown, the method comprises the following steps:

[0030] Step S201, obtaining target product information, wherein the target product information is information of a target product to be manufactured in advance;

[0031] Specifically, in coal mining production, common products may include raw coal, washed coal, water-coal slurry, coal powder, coke, etc. The types of products to be produced may be determined first, and the target products may be determined.

[0032] Step S202, determining the operation consumption information of the target product according to the target product information, wherein the operation consumption information is information of at least one operation consumed in the process of pre-manufacturing the target product in the coal mine engineering;

[0033] Specifically, there are many operation processes in coal mine production, such as electrical operations, blasting operations, monitoring operations, gas inspection operations, safety inspection operations, coal mining machine operations, water exploration and release operations, etc. After determining the target products of pre-production and manufacturing, it can be determined that the target products of pre-production and manufacturing need to be completed by certain operations, and determine the processes that need to consume certain operations.

[0034] Step S203, determining resource consumption information of the above operation according to the above operation consumption information, wherein the above resource consumption information is the quantity and unit price of resources consumed in pre-implementing the above operation;

[0035] Specifically, in coal mining production, common resources may include explosives, wood, tires, diesel, steam, etc. After determining the target operation to be implemented, it can be determined that the operation needs to be completed by certain resources and that certain resources need to be consumed.

[0036] Step S204, based on the resource consumption information, calculate the product of the quantity of the consumed resource and the unit price of the consumed resource to obtain the operation cost corresponding to the target product.

[0037] Specifically, by calculating the product of the quantity of resources and the unit price, the cost of the operation can be obtained, that is, the operation cost required to generate the target product. Of course, if multiple resources need to be consumed, the operation costs corresponding to all resources can be summed up to obtain the operation cost. Of course, if multiple operations need to be consumed, the operation costs corresponding to all resources can be summed up first, and then the operation cost of each operation can be calculated and summed up to obtain the operation cost.

[0038] Through this embodiment, compared with the existing technology of calculating the operation cost in a single way through working hours, this solution provides a new calculation process. Manufacturing products requires consumption of operations, and implementing operations requires consumption of resources. Therefore, the focus of accounting is placed on operations, and the operation cost is calculated by the resources consumed by the operations. Products consume operations, so the operation cost corresponding to a product can be directly obtained. Therefore, this solution can accurately reflect the resource consumption of different products.

[0039] Specifically, the development of information technology has made it possible for enterprises to collect and process a large amount of detailed cost data, which provides a technical basis for the implementation of activity-based costing. Through the scheme of this application, the dynamic activities and resources, products and activities motivation and motivation calculation models can be fitted, and the resource consumption of each activity can be tracked and recorded more accurately, providing enterprises with more accurate cost information for pricing decisions, product portfolio optimization, cost control and other management activities. Therefore, the scheme of this application can realize the cost control of activities, activity centers, and products, and the evaluation of activity execution efficiency.

[0040] During the specific implementation process, the operation consumption information of the above-mentioned target product is determined according to the above-mentioned target product information, which can be achieved through the following steps: obtaining operation information of multiple above-mentioned operations, wherein the above-mentioned operation information includes one or more of basic engineering information, engineering operation process information and engineering operation material information, wherein the above-mentioned basic engineering information includes one or more of project name, geographical location, responsible unit and project duration, the above-mentioned engineering operation process information includes one or more of development, tunneling, mining, transportation, power supply, ventilation and drainage, the above-mentioned engineering operation material information includes one or more of supporting materials, equipment accessories, grease, fasteners and sealing materials, and the pre-manufactured product corresponds to at least one of the above-mentioned operations; according to the above-mentioned target product information, the above-mentioned operation information of the target operation corresponding to the above-mentioned target product is extracted from the multiple above-mentioned operations to obtain the above-mentioned operation consumption information.

[0041] In this solution, the job corresponding to each product is pre-set, that is, there is a corresponding relationship between products and jobs. One product can correspond to one job, and one product can also correspond to multiple jobs. After the target product is determined, the corresponding job information is directly extracted. In this way, the jobs required to produce the target product can be determined. In this way, the consumption of products and jobs can be accurately determined.

[0042] For example, all current operations include electrical operations, blasting operations, monitoring operations, gas inspection operations, safety inspection operations, coal mining machine operations, water exploration and drainage operations, development operations, tunneling operations, recovery operations, etc. The relationship between operations and products can be bound in advance. For example, when collecting coal, the corresponding operations are development operations, tunneling operations, blasting operations and recovery operations. When it is determined that the target product is coal, the consumed operations are directly determined as development operations, tunneling operations, blasting operations and recovery operations based on the bound relationship, and other operations are not needed for the time being.

[0043] Of course, the binding relationship between products and jobs can be pre-stored in a database, such as a relational database, so that the database can be called in time to query the required jobs.

[0044] Specifically, in this solution, for the operation cost elements, the basic element information of operation cost management can be dynamically customized, including resources, operations, products, cost centers, operation centers, operating projects and accounting projects.

[0045] Specifically, this solution can collect data, build a data middle platform, be compatible with the collection of various resource consumption data, and realize real-time dynamic collection of cost management related data of A coal mine, including planning data, procurement data, production data, sales data, financial data and other types of data.

[0046] In addition, products can also be managed in this solution. The product catalog is a collection of product details, which is divided into three types according to current business: final products, intermediate products and services.

[0047] According to the production process, determine what products each operation unit has. Products include but are not limited to physical products, and also include the generation of service-type costs. For example, the products of auxiliary units can provide services as products to various production units. In this way, product information is extracted.

[0048] The specific product details of A Coal Mine are as follows: final products: mixed coal, small pieces of coal, fine coal, gangue; intermediate products: raw coal, excavation footage; services: mechanical and electrical, transportation, ventilation, drainage, disaster prevention and control, material supply, logistics support, organization and personnel, business management, safety and environmental protection, production technology, scheduling management, and financial management.

[0049] In addition, this plan can also manage profit centers. A profit center refers to a responsibility center that can control production and sales at the same time, is responsible for both costs and revenues but has no responsibility or power to decide the level of investment in the center's assets. Therefore, the performance of the center can be evaluated based on its profits. In this case, the center is called a profit center.

[0050] There are two types of profit centers: 1) natural profit centers, which sell products directly to the outside of the company and conduct buying and selling business in the market; 2) artificial profit centers, which mainly sell products within the company at internal transfer prices.

[0051] During the specific implementation process, the resource consumption information of the above-mentioned operation is determined according to the above-mentioned operation consumption information, which can be achieved through the following steps: obtaining resource information of multiple resources, wherein the above-mentioned resource information includes one or more of equipment resource information, material resource information, labor resource information, building resource information, commodity resource information, intellectual property resource information, land use right resource information, and cost information, and one of the above-mentioned operations to be implemented corresponds to at least one of the above-mentioned resources; according to the above-mentioned operation information of the above-mentioned target operation, the above-mentioned resource information of the corresponding target resource is extracted from the multiple resources to obtain the above-mentioned resource consumption information.

[0052] In this solution, the resources corresponding to each job are pre-set, that is, there is a corresponding relationship between jobs and resources. One job can correspond to one resource, and one job can also correspond to multiple resources. After determining the target job, the corresponding resource information is directly extracted, so that the resources required to implement the job can be determined, so that the consumption of jobs and resources can be accurately determined.

[0053] Of course, all current resources include explosives, wood, tires, diesel, steam, etc., or equipment resource information, material resource information, labor resource information, building resource information, commodity resource information, intellectual property resource information, land use right resource information, cost information, etc. The relationship between operations and resources can be bound in advance. For example, the corresponding resources required for mining operations include coal mining machines, scraper conveyors, cameras, hydraulic supports, etc. Of course, specific commodity models may be involved, or technical content about intellectual property rights of coal mining operations. These are specific resources. When determining that the operation is a mining operation, the consumed resources are directly determined as coal mining machines, scraper conveyors, cameras, and hydraulic supports based on the binding relationship, and other resources do not need to be used for the time being.

[0054] Of course, the binding relationship between jobs and resources can be pre-stored in a database, such as a relational database, so that the database can be called in time to query the resources to be consumed.

[0055] Specifically, resources refer to the various resource expenditures incurred by an enterprise in carrying out economic activities within a certain period of time. Resource costs include the expenditure of tangible resources such as houses and buildings, equipment, materials, and commodities, as well as the expenditure of various intangible resources such as information, intellectual property rights, and land use rights, as well as the expenditure of human resources and various other tax expenses.

[0056] In order to facilitate the direct tracing or allocation of resource costs to various operation centers, enterprises can also classify resources into the following five categories according to the relationship between resources and operations at different levels:

[0057] 1) Production-level resources. Including raw materials, parts, labor, energy, etc. obtained for a single product (or service);

[0058] 2) Batch-level resources. Including labor used for production preparation, machine debugging, etc.;

[0059] 3) Product-level resources. These include specialized equipment, software, or manpower required to produce a certain product (or service);

[0060] 4) Customer-level resources. These include specialized equipment, software, and manpower required to serve specific customers;

[0061] 5) Facility-level resources. These include land use rights, houses and buildings, and human resources that are not affected by changes in production, batches, products, services, and customers.

[0062] Product-level resource costs should be directly traced back to the product and other cost objects of each operation center. For other levels of resource costs, reasonable resource drivers should be selected and allocated to each operation center according to the proportion of resource drivers of each operation center. The sum of resource costs consumed by the enterprise to perform each operation constitutes the total cost of that operation.

[0063] In addition, this solution can also manage cost centers. The cost center association is between the cost center level and the operation center level. The function module for configuring the association relationship between the two levels includes 1 to N, N to 1, N to N and other configuration methods of association relationships. After association, the costs between the two levels can be associated, so that the corresponding cost information can be seen at any level.

[0064] In order to control the operating cost, after calculating the product of the quantity of the above-mentioned resources consumed and the above-mentioned unit price of the above-mentioned resources consumed based on the above-mentioned resource consumption information to obtain the operating cost corresponding to the above-mentioned target product, the above-mentioned method also includes the following steps: obtaining the standard operating cost, wherein the above-mentioned standard operating cost is the standard value of the cost of the project reported in advance; calculating the difference between the above-mentioned standard operating cost and the above-mentioned operating cost; and generating an early warning message when the above-mentioned difference is greater than or equal to the preset difference threshold.

[0065] In this plan, standard operating costs are set in advance. Every time an operation is to be implemented, the operating cost required to produce the current target product can be budgeted and compared with the pre-set standard operating cost. If the gap is too large, the cost of the operation will increase, and an early warning message can be generated to prompt the staff whether they need to adjust the operation or report to their superiors to avoid the situation where the operating cost is too high and the budget is insufficient. This plan can monitor the cost situation during the operation in real time, and generate early warning information once an abnormality is found to improve the efficiency of cost control.

[0066] For example, the difference may be 100 yuan, 10,000 yuan, 100,000 yuan, etc. The specific preset difference threshold may be set according to actual conditions.

[0067] Specifically, the differences in engineering costs or operating costs and efficiency can be abstracted and transmitted to various operating cost indicators. When the critical threshold is reached, the process early warning control mechanism of the operating cost is triggered, and the early warning output is known or potential cost risks, focusing on the risk matrix in advance to avoid adverse effects on the enterprise. According to the quota standards of each cost item of coal products and the planned quantity of products, the planned costs of different products are calculated to form standard costs. Combined with the monthly plan, a monthly cost forecast is formed, and a comparative analysis is formed with the budget to achieve the control effect of pre-analysis. Operating cost early warning refers to the prediction of cost overruns based on operations in advance, and timely early warning and intervention measures are taken. By analyzing the costs of production enterprises, potential cost risks can be discovered early. The resource items of the main early warning operations include direct labor, direct materials, energy costs and management expenses, so as to achieve process early warning control of operating costs.

[0068] Specifically, according to the idea that products consume operations and operations consume resources in activity-based cost management, the establishment of activity-based cost control standards is mainly carried out from the following two aspects:

[0069] 1) Product consumption operation standard. The formulation of this standard needs to consider the combination and quantity of product consumption operations, which is related to whether the overall enterprise's agreed capacity has been maximized. The key is to determine the standard operation volume. This standard essentially belongs to the category of operation motivation standards.

[0070] 2) The standard of resource consumption in operation. The formulation of this standard is mainly to formulate the standard of resources consumed by the operation, which can be further divided into resource quantity standard and resource price standard. The resource quantity standard is the standard consumption of various resources, labor standard and other related cost driver standards. This standard essentially belongs to the category of resource driver. The resource price standard is the price standard of each single resource.

[0071] The value formation of a product is based on the value-added process of each operation, and the cost formation process of a product is also based on each operation. Therefore, operation-based cost management requires that cost control be implemented on each operation or operation center that affects the formation of product costs. The operation-based cost management standards should be carefully formulated according to the operation or operation, thereby forming the standard cost of the enterprise.

[0072] In addition, the collection of cost information requires the standardization and normalization of various reports, ledgers, documents, vouchers and other information media in the mine, and then the basic procedure of processing, sorting and summarizing them step by step from bottom to top to form the cost information flow in the mine. In the collection of cost information, there are three main types of costs: direct costs, accrued costs and allocated costs. Direct costs are the consumption directly incurred in the production process, such as labor, materials, maintenance, etc. Accrued costs are the expenses incurred in the production process according to output or other methods, such as maintenance costs, safety costs, etc. Allocated costs are costs that cannot be measured and allocated according to the cause, such as management expenses, financial expenses, etc.

[0073] Direct costs are mainly transmitted step by step in the form of cost reports. In order to facilitate the operation cost accounting, the statisticians of each operation center should formulate a daily report of the operation cost information of the operation center, mainly filling in the cost drivers and workload of each operation. Fill it out once a day and summarize it at the end of the month. The accrued costs and the allocated costs are directly calculated according to the established method. The plan and budget data are counted by the corresponding unit. The material plan is issued by the Organization and Personnel Department; other cost budgets are reported by each unit to the Finance Department for data collection, and then summarized by the Organization and Personnel Department; the production progress plan and actual are reported by the dispatch room to the Organization and Personnel Department; the period expenses are provided by the Finance Department.

[0074] Specifically, operation cost control is to effectively utilize the data calculated through the operation cost method. Control work can be carried out through strengthening management, forecasting analysis, early warning analysis, and assessment and fulfillment. In terms of strengthening management, it is recommended to establish and strictly implement relevant management systems such as secondary warehouse management, equipment management, recycling and reuse management, electricity management, and outsourcing management. In terms of early warning analysis, an effective analysis mechanism should be established for the early warning data to achieve operation cost process control. In terms of forecast analysis, by formulating standard operation costs, advance reminders of operation costs can be achieved. In terms of assessment and fulfillment, strengthening assessment and fulfillment can improve employees' cost awareness and strengthen the implementation of management systems, which is an effective support for operation cost control.

[0075] Specifically, standard costs can be determined based on quotas, budgets, and historical experience data. Generally speaking, according to the cost control concept under the activity-based costing method and the enterprise's cost control requirements, the formulation of standard activity costs should follow the following principles:

[0076] 1) Controllability principle: The so-called controllability principle means that the formulation of a certain standard operation cost should be considered in conjunction with the operator (operation center) of the operation, and the cost elements included in the standard operation cost should be controllable by the operator (operation center). If a certain cost element cannot be controlled by the operator (operation center), then the cost element will not be included in the scope of standard operation cost formulation.

[0077] 2) Hierarchical principle: Coal enterprises are complex multi-process, multi-link, large-volume, single-product production processes. Each production link can be divided into many interrelated processes, and each process consists of several operations. This determines that when formulating standard operating costs, standard operating costs should be formulated in layers according to the needs of cost management.

[0078] 3) Systematic principle: The hierarchical nature of operations determines that overall planning and systematic consideration should be made when formulating standard operation costs. According to the relationship between operations, standard operation costs for operations at each level that are both independent and interrelated should be formulated to form a complete standard operation cost system.

[0079] Standard operating cost is the product of the combination of activity-based costing and standard costing. According to the basic principles of standard costing and activity-based costing, the formula for formulating standard cost based on the activity is as follows: AC c =AA b ×AP b , A.C. c is the standard activity cost, AA b is the standard operation quantity, AP b is the standard operating price. b =RA b ×RP b , R.A. b is the standard resource consumption, RP b is the standard resource price. AC c =AA b ×(RA b ×RP b ).

[0080] From the above formula, it can be seen that the determination of standard operating costs based on operations mainly involves three aspects: first, the determination of standard operating volume based on operations; second, the determination of standard resource consumption based on operations; and third, the determination of standard resource prices. Because, for a single enterprise, most of the standard resource prices are exogenous variables, so they are generally determined artificially in some way, which is relatively easy. For example, the prices of various materials consumed are generally based on the planned price as the standard resource price. Therefore, when determining standard operating costs based on operations, the standard resource price is not discussed too much, but the determination of standard operating volume and standard resource consumption is mainly discussed.

[0081] 1) Steps for formulating standard operating costs based on operations:

[0082] According to the basic principles of formulating standard operation costs, the steps for formulating unit standard operation costs are as follows: conduct operation chain analysis and optimization to determine the target operation → determine the cost elements according to the formulation principles → determine the method for determining the price of cost elements → determine the price of operation cost elements → determine the standard operation quantity based on cost drivers → calculate standard operation costs.

[0083] 2) Determination of standard workload:

[0084] There are generally two situations for determining the standard workload: First, for the relevant operations specified in the operating procedures, the unit workload can be directly obtained according to the relevant procedures. For example, for excavation operations, the standard number of operations for anchoring and anchor cables included in unit support operations under different conditions can be directly obtained through the operating procedures, and the required data can be obtained through simple calculations; second, for the relevant operations not specified in the operating procedures, statistical analysis methods are generally used to obtain the unit workload based on the company's historical data; third, for equipment operations, the agreed capacity or actual capacity can be considered for determination.

[0085] 3) Determination of standard operation price:

[0086] The determination of standard operation price mainly involves two aspects: the determination of standard resource consumption and the determination of standard resource price. As mentioned above, the standard resource price is only explained and will not be discussed in detail. For the determination of standard resource consumption of different operations, the cost elements contained in a certain operation should be clarified first, and then the standard resource consumption should be determined according to the cost elements. There are generally two situations for the determination of standard resource consumption: first, according to production conditions, operation methods and operation procedures, there are quotas or limits that can be applied, which can generally be obtained through quota manuals or limit data; second, for those without quotas, historical data are generally used to determine through statistical analysis. After determining the standard resource consumption and standard resource price, the standard operation price can be directly calculated through the formula.

[0087] Operations are hierarchical. The lowest-level operations are generally called single operations, and other high-level operations are the combination of low-level operations, called compound operations. Regardless of single operations or compound operations, the ideas and methods for formulating standard operation costs are consistent. In theory and practice, the standard operation cost of a compound operation is obtained by adding up the standard operation costs of its individual operations. The following uses the comprehensive excavation operation as an example to explain the determination of the standard operation price.

[0088] According to the principles for formulating standard operating costs, especially the principle of controllability, the cost elements included in comprehensive excavation operations mainly include material costs, labor costs, electricity costs, repair costs, and rental fees.

[0089] Material unit price: The standard cost consumption quota of materials can be obtained through the material quota manual according to the production conditions, operation methods and operation procedures of the tunneling. The comprehensive excavation operation has ten secondary operations, including coal cutting by comprehensive excavation machine, anchoring, anchoring, grouting, and scaffolding. Under the secondary operation, it is divided into several lower-level operations. The standard cost consumption quota of materials for comprehensive excavation operation can be obtained by adding up the quota conditions of all operations included in the comprehensive excavation operation. For example, the quota standard of excavation wind tubes under certain conditions can be directly obtained through the quota standard of excavation wind tubes. The method of obtaining the standard consumption quota data of other operation materials is the same as above; the standard material price can directly use the enterprise material plan price. Then the unit price of materials is equal to the sub-item material consumption quota standard multiplied by the corresponding material plan price.

[0090] Labor unit price: There are two main types of labor unit price: First, direct labor unit price. According to the working conditions of tunnel excavation and the actual working procedures on site, the direct labor labor quota standard can be directly obtained through labor quota and staffing manual. Similarly, there are ten secondary operations in comprehensive excavation operation, including coal cutting, anchor rod driving, anchor cable driving, grouting, and scaffolding. Under the secondary operation, there are several lower-level operations. The labor standard cost consumption quota of comprehensive excavation operation can be obtained by adding up all the labor quotas and staffing conditions of the operations included in the comprehensive excavation operation. For example, the direct labor labor quota standard under certain conditions can be directly obtained through the labor quota standard of scaffolding in the tunnel and level tunnel. The method for obtaining the labor standard consumption quota data of other operations is the same as above; second, auxiliary labor unit price. The auxiliary labor quota standard can be obtained through the company's labor quota and staffing manual. The method for determining the auxiliary labor standard cost consumption quota for comprehensive excavation operation is the same as above; labor prices are generally determined according to the company's wage standards.

[0091] Auxiliary workers’ wages: The auxiliary workers check the number of quota, multiply the wage standard, and multiply the coefficient to get the auxiliary workers’ wages.

[0092] Electricity unit price: Determine the standard electricity consumption according to the rated power and operating time of the equipment occupied by the excavation working face; determine the standard electricity price according to the electricity plan price. The electricity price per meter can be divided into two parts: fixed electricity price and floating electricity price. The fixed electricity price is the electricity consumption cost of the general fixed equipment facing each excavation team, and the floating electricity price is composed of the actual electricity consumption cost of the occupied equipment according to the actual situation of each excavation team.

[0093] Maintenance unit price: The maintenance consumption standard is determined by statistical analysis based on the equipment occupancy and operation status and historical data. According to the principle of controllability, major repairs are handled by the first-level operation center, and minor and medium repairs are handled by the excavation operation center; based on historical data, the maintenance price standard is determined by statistical analysis methods. The meter consumption maintenance fee standard is the maintenance consumption standard of each type of meter footage multiplied by the maintenance price standard of each type.

[0094] Rental unit price: Based on the operating conditions, operating methods and operating procedures, the occupancy of the rental equipment is obtained through calculation or operating procedures, thereby determining the usage standard of the rental equipment; the rental price standard is determined based on depreciation and takes into account the relevant consumption standard prices.

[0095] Through the above analysis, the standard operating price is the sum of the unit prices of various cost elements, which can be directly obtained by adding them up.

[0096] 4) Determination of standard operating costs:

[0097] The standard operation cost can be determined by the formula based on the standard operation quantity and standard operation price determined above. Whether it is a single operation or a high-level operation, it can be formulated by the above standard operation costing method based on the operation.

[0098] Operation cost early warning refers to predicting cost overruns based on operations in advance, and taking timely early warning and intervention measures. By analyzing the costs of production enterprises, potential cost risks can be discovered early to avoid adverse effects on the enterprise. The main resource items for early warning operations include direct labor, direct materials, energy costs and management expenses.

[0099] Direct labor refers to the human resource cost directly invested in the production process. The level and trend of labor costs should be closely monitored. Once the growth of labor costs exceeds expectations, timely measures should be taken, such as improving employee efficiency and reducing staffing, to reduce the pressure of labor costs.

[0100] Direct materials refer to the cost of various raw materials consumed in the production process. When an early warning occurs, it is necessary to promptly analyze whether the direct material overspending is caused by extra work, material waste, etc., and take targeted measures to adjust the calculation method and strengthen the management system to reduce material costs.

[0101] Energy price Energy cost refers to the cost of energy consumed in the production process. When an early warning occurs, the cause of the overspending should be found in time and corresponding energy-saving measures should be taken to reduce the pressure of energy costs.

[0102] Management costs refer to the various management expenses paid by enterprises during the production process. During the management process, the rationality of management costs should be carefully evaluated and necessary cost control should be carried out. At the same time, management costs can be reduced by introducing advanced management technologies and improving management efficiency.

[0103] Based on the results of cost early warning analysis, the following response strategies can be adopted:

[0104] Improve efficiency: Reduce costs by improving production efficiency. You can use automated equipment to replace manual labor, or train employees to improve their skills and work efficiency to reduce the pressure of labor costs.

[0105] Optimize the supply chain: Get more favorable prices and delivery cycles through close cooperation with suppliers. At the same time, optimizing the supply chain and reducing inventory and transportation costs are also important means of reducing costs.

[0106] Introducing energy-saving technologies: Energy-saving equipment and technologies can be introduced to reduce energy costs. At the same time, the goal of energy conservation and emission reduction can be achieved by improving production processes and reducing energy waste.

[0107] Strengthen cost control: Strengthen cost control and management. You can use cost accounting and business forecasting methods to timely grasp cost changes and formulate corresponding adjustment and optimization plans.

[0108] In some embodiments, obtaining the standard operating cost can be specifically achieved through the following steps: obtaining cost elements, wherein the above cost elements include at least one or more of material cost, labor cost, electricity cost and maintenance cost; obtaining standard operation volume, wherein the above standard operation volume is the standard workload of a predefined project; obtaining standard operation time, wherein the above standard operation time is the standard operation time of a predefined project; determining the above standard operation cost based on the above cost elements, the above standard operation volume and the above standard operation time.

[0109] In this solution, when formulating standard operating costs, it can be determined based on cost factors, workload and operating time. The costs corresponding to different workloads are different, and the costs corresponding to different operating times are also different. By formulating standard operating costs in advance, a benchmark value can be determined, which can be used for comparison when calculating operating costs later, avoiding under-budgeting or over-budgeting due to higher calculated operating costs.

[0110] For example, for gas operations, standard operating volumes can be specified, and the number of workers in a single shift in a mine with serious hazards such as rock burst shall not exceed 850, and the number of workers in a production shift during coal mining shall not exceed 25, with 3 tons of coal mined per day and an operating time standard of 8 hours per day. For example, for blasting operations, the number of passengers in a commuter car shall not exceed 30, the number of workers in the blasting area shall not exceed 9, and the blasting time standard shall be 2 hours per day.

[0111] The above is calculated by multiplying the cost factor by the standard workload and then by the standard operation time. The cost factor can be calculated based on per hour / yuan or on workload / yuan. A specific example is given below to illustrate this.

[0112] In the specific implementation process, in coal mining operations, the material cost is 1,000 yuan per ton, the labor cost is 2,000 yuan per ton, the electricity cost is 500 yuan per ton, and the maintenance cost is not available. The standard operating volume is 10 tons per day, and the standard operating time is 8 hours per day. The standard operating cost = (material cost + labor cost + electricity cost + maintenance cost) × standard operating volume × standard operating time, that is, the standard operating cost is 280,000 yuan.

[0113] Of course, it is also possible to determine through a neural model to construct a cost generation model, wherein the above cost generation model is obtained by training using multiple sets of training data, and each set of training data in the above multiple sets of training data includes historical cost elements, historical standard operating volumes, historical standard operating time, and historical standard operating costs corresponding to historical cost elements, historical standard operating volumes, and historical standard operating time obtained within a historical time period; the cost elements, standard operating volumes, and standard operating time are input into the above cost generation model to obtain the standard operating costs corresponding to the cost elements, standard operating volumes, and standard operating time.

[0114] Specifically, standard operating cost is the cost required to produce a unit of product or provide a unit of service under normal efficiency and production conditions, which is determined in advance through detailed analysis and evaluation of the company's operating activities. It is a cost standard formulated based on quotas, historical experience data, and ideal operating processes and resource utilization efficiency. The formulation of standard operating costs usually requires consideration of various cost elements such as direct materials, direct labor, and manufacturing expenses, and is calculated in combination with factors such as operating volume and operating time.

[0115] Activity-based costing is based on the unit output of each activity, so the standard activity cost itself does not include manufacturing overhead items, because there are no indirect costs for activities. In order to align with the traditional cost accounting system, the manufacturing overhead under activity-based costing is defined as: the product manufacturing overhead or allocated transfer-in expenses when the activity cost is aggregated to form the product cost. The following will be explained separately according to the cost items (taking materials, labor, electricity, and maintenance costs as examples).

[0116] 1) Collection and allocation of direct material costs:

[0117] The operating cost of direct materials refers to the standard operating cost of materials for actual production, which can be calculated based on the actual coal mining volume of each operating team and the unit standard operating cost of each specific operation of the coal mining team. The total actual material cost of each operating team in this period can be obtained by summarizing the material vouchers issued by each operating team in this period.

[0118] Specifically, the operating cost of direct materials can be calculated based on the actual coal mining volume of each operating team and the unit standard operating cost of the coal mining team. Assuming that the unit standard operating cost of a coal mining team is 100 yuan per ton of coal, and the actual coal mining volume of the team is 1,000 tons, then the operating cost of direct materials of the team is 100 yuan / ton × 1,000 tons = 100,000 yuan.

[0119] 2) Collection and allocation of direct labor costs:

[0120] The standard operating cost of direct labor refers to the standard operating cost of labor for actual output. The actual output of the operating factor consumption can be calculated based on the actual coal production of each operating team, and then the standard operating cost of labor for each specific operation can be calculated based on the unit operating factor labor standard consumption and wage rate. Then, the standard operating cost of labor for the actual output of each specific operation contained in each operating team is summarized into the operating cost. The total actual wage cost of each operating team in this period can be obtained based on the actual number of wages paid to each operating team in this period.

[0121] Specifically, the standard operating cost of direct labor is calculated based on actual output. The actual coal production volume of each operating team can be used to determine the actual output operating factor consumption, and then the standard operating cost of labor for a specific operation can be calculated based on the unit operating factor labor standard consumption and wage rate.

[0122] Assume that the actual coal mining volume of a certain work team is 100 tons, the standard labor consumption per unit operation is 0.5 man-hours / ton, and the wage rate is 10 yuan / man-hour. Then the standard labor cost of the work team can be calculated as follows:

[0123] The actual output of the work factor consumption = 100 tons × 0.5 man-hour / ton = 50 man-hour;

[0124] Standard labor operation cost = 50 man-hours × 10 yuan / man-hour = 500 yuan;

[0125] Therefore, the standard labor cost of this work team is 500 yuan.

[0126] 3) Collection and allocation of electricity costs:

[0127] The standard operating cost of electricity refers to the standard operating cost of electricity for actual production. The actual production of the operating factor consumption can be calculated based on the actual coal production of each operating team, and then the standard operating cost of electricity for each specific operation can be calculated based on the unit operating factor electricity standard consumption and the unit price of electricity. Then, the standard operating cost of electricity for the actual production of each specific operation contained in each operating team can be summarized to obtain the standard operating cost of electricity. The total actual electricity cost of each operating team in this period can be obtained based on the actual electricity consumption and unit price of each operating team in this period.

[0128] Specifically, the standard operating cost of electricity refers to the standard cost calculated based on the actual output and the standard consumption of electricity per unit of operating motivation. Specifically, the actual coal mining volume of each operating team must be calculated first, and then the standard operating cost of electricity for the actual output must be calculated based on the operating motivation consumption of the actual output (i.e., the electricity consumption corresponding to the unit output). Finally, the standard operating cost of electricity for each specific operation is calculated based on the unit price of electricity.

[0129] Assume that the actual coal mining volume of a certain work team on a certain day is 100 tons, the power consumption corresponding to the unit output is 0.5 kWh / ton, and the unit price of electricity is 0.6 yuan / kWh. Then the standard power operating cost of the work team can be calculated as follows:

[0130] The actual output of the operating factors = actual output × power consumption per unit of output = 100 tons × 0.5 degrees / ton = 50 degrees;

[0131] Standard operating cost of electricity = operating factor consumption of actual output × unit price of electricity = 50 kWh × 0.6 yuan / kWh = 30 yuan;

[0132] Therefore, the standard electricity operating cost of this work team on this day is 30 yuan.

[0133] 4) Collection and allocation of maintenance costs:

[0134] The coal mining volume is used as the resource driver for the allocation of maintenance costs in the coal mining operation center. However, the resource drivers for the allocation of maintenance costs for each specific operation are no longer distinguished. Instead, a total resource driver based on the coal mining volume is determined - maintenance costs / 100 tons, which combines the materials, manpower and electricity costs consumed by maintenance. The standard operating cost of maintenance costs is determined to be X yuan / 100 tons, and the operating cost of the maintenance team is allocated among the other three coal mining teams. The reason is that maintenance costs are also an indispensable part of coal mining costs. Therefore, each operation team determines its standard operating cost of maintenance costs based on its actual coal mining volume. The actual maintenance costs of each team in this period are obtained based on the actual amount of maintenance records.

[0135] Specifically, the allocation of maintenance costs is determined based on the amount of coal mined, rather than on the specific operations. The maintenance costs are combined into a total resource driver based on the amount of coal mined, that is, maintenance costs / 100 tons. The standard operating cost of maintenance costs is determined to be X yuan / 100 tons, and then the standard operating cost of maintenance costs for each operating team is determined based on the actual amount of coal mined.

[0136] Assume that the standard operating cost of maintenance costs is 100 yuan / 100 tons, and there are 4 coal mining teams, namely A, B, C, and D. If the coal mining volume of team A is 200 tons, the coal mining volume of team B is 300 tons, the coal mining volume of team C is 400 tons, and the coal mining volume of team D is 500 tons. The standard operating cost of maintenance costs is determined according to the coal mining volume of each team. The allocation method can be proportional allocation, that is, the maintenance cost of team A is 200 / 1500×100=13.33 yuan / 100 tons, the maintenance cost of team B is 300 / 1500×100=20 yuan / 100 tons, the maintenance cost of team C is 400 / 1500×100=26.67 yuan / 100 tons, and the maintenance cost of team D is 500 / 1500×100=33.33 yuan / 100 tons.

[0137] After completing the above-mentioned resource collection and allocation work, the various resource consumptions have actually been transferred to each operation cost pool, that is, the operation cost of coal mining operations has been collected in each operation team.

[0138] Specifically, activity drivers are the criteria for allocating activity costs to products. They measure the frequency of activities consumed by each type of product and reflect the logical relationship between the product and the activity. For example, when "maintenance" is defined as an activity, "maintenance hours" or "maintenance times" can become an activity driver. Activity drivers are the connection between products and activities and represent opportunities for improvement in product or process design.

[0139] Under activity-based costing, resource drivers connect resources to resources, resources to activities, or resources to products, while activity drivers connect activities to products. Resource drivers are used to allocate resources to (secondary) resources, activities, or products; activity drivers are used to allocate activity costs to products. For example, wages are a resource of the enterprise, and the basis for allocating wages to the activity "maintenance" is the number of employees in the quality inspection department, which is the resource driver; the total cost of the activity "maintenance" is allocated to the product according to the number of product inspections, and the number of inspections is the activity driver.

[0140] On the basis of determining the activity drivers, the activity costs of each activity center are allocated to the final product or cost object by calculating the activity driver allocation rate.

[0141] Combined with the actual situation of A Coal Mine, in order to simplify the operation carry-over of A Coal Mine, it is necessary to determine the operation motivation of each operation. The operation motivation of each operation is determined as follows:

[0142] Logistics support operations: It serves direct production operations, auxiliary production operations, production management operations and business management operations, and its turnover factor is the number of people;

[0143] Production management operations: direct production operations and auxiliary production operations, and its result is the number of people;

[0144] Management operations: They are direct production operations and auxiliary production operations, and their turnover factor is the number of people;

[0145] Auxiliary production operations: They serve direct production operations, and their turnover factor is the number of people;

[0146] Development operation: It serves the comprehensive mining operation, and its cause of operation is the footage;

[0147] Excavation operation: It serves the fully mechanized mining operation, and its driving factor is the footage;

[0148] Comprehensive mining operation: It serves the washing and selection operation, and its final cause is output.

[0149] Specifically, the cost nature of the operation center must be assessed first in the process of formulating the standard cost of the operation center. In traditional cost analysis, the division of cost nature is determined by the dependency between cost and output, and all costs are divided into fixed costs and variable costs. With the introduction of the idea of ​​operation-based cost management, the division of cost nature is more hierarchical and targeted. The division process is mainly based on the output results and the nature and volume of the operation, and the cost nature is divided into short-term variable costs, long-term variable costs and fixed costs.

[0150] In traditional cost management, cost behavior is assumed to be described only by output drivers, while in activity-based cost management, multi-level cost drivers are used to explain it. Therefore, compared with traditional cost management, the understanding of cost behavior issues is more profound and accurate.

[0151] In determining the standard cost of the operation center, since the operation center contains several homogeneous operations and the cost items are more complex than the operations, although the cost of the operation center can be divided into variable costs and fixed costs according to the operation drivers, in formulating the operation cost control standard, the relationship between the resource cost of the operation center and the cost drivers should be further subdivided to facilitate the establishment of more accurate cost standards.

[0152] The basic steps to determine the standard cost of an operation center are as follows: 1) Based on the division of the operation center, the resource cost items of the operation center are subdivided. 2) According to the nature of the operation motivation and the relationship between the resource cost and the cost motivation, the standard cost of the product can be determined according to different situations. First, if there is a relevant quota, the price of the relevant resource elements can be calculated according to the quota to form a corresponding standard. For situations where there is no quota to rely on, the cost of the operation center is divided into unit operation variable cost and agreed capacity cost based on statistical data and determined cost mobilization. High and low point method, regression analysis and other methods. 3) Since the production of coal enterprises is a single variety of products, the standard cost of the product can be determined by adding up the standard costs of each operation center.

[0153] Activity-based costing is a budgeting method based on activity-based costing. Its guiding principle is "products consume activities, and activities consume resources". Activity-based costing requires calculating the allocation rate of each cost driver and confirming the budget amount according to the number of cost drivers to be used during the budget period. The calculation formula for estimated cost under activity-based costing is: estimated cost = cost driver allocation rate * number of drivers used.

[0154] The operation cost forecast is the calculation result of future costs based on the standard operation cost. Combined with the operation cost budget, a comparative analysis is formed to provide a basis for decision-making for the management. After the standard operation cost is determined, the operation cost forecast result based on the operation center and product is formed in combination with the planned output, and the result is compared with the budget. Through the analysis of the difference, it can be clear whether there is a mismatch or unreasonable situation in the future production process of various resources, and then the resources can be reasonably allocated in a targeted manner to achieve the goal of cost control.

[0155] In some embodiments, after calculating the product of the quantity of the above-mentioned resources consumed and the above-mentioned unit price of the above-mentioned resources consumed based on the above-mentioned resource consumption information to obtain the operating cost corresponding to the above-mentioned target product, the above-mentioned method also includes the following steps: obtaining motivation information, wherein the above-mentioned motivation information includes resource motivation information and / or cost motivation information, wherein the above-mentioned resource motivation information is information affecting changes in consumption resources, and the above-mentioned cost motivation information is information on cost changes; adjusting the above-mentioned operating cost according to the above-mentioned motivation information to obtain the adjusted above-mentioned operating cost.

[0156] In this solution, the motivation information is closely related to coal mine operations. Changes in resources and costs will directly affect the level of operating costs. Therefore, the motivation information can be obtained to adjust the operating costs. This can more accurately grasp the changes in costs and facilitate cost control.

[0157] For example, the resource driver may be that the No. 1 coal mining machine is under maintenance and needs to be adjusted to the No. 2 coal mining machine. The No. 1 coal mining machine is an old model and the required cost is 2,000 yuan. The No. 2 coal mining machine is a new model and the required cost is 3,000 yuan. The specific changes affecting resource consumption are determined according to the actual situation on site. The cost driver may be that the original electricity cost was 1.4 yuan / kWh, and now the electricity cost has increased to 1.5 yuan / kWh.

[0158] Specifically, the main factors affecting changes in resources and costs may be caused by changes in tunnel footage, changes in coal mining tonnage, changes in transportation times, and changes in employee wages.

[0159] For example, in the above implementation, in the coal mining operation, the original operation cost is 280,000 yuan, the material cost is 1,000 yuan per ton, the labor cost is 2,000 yuan per ton, the electricity cost is 500 yuan per ton, and a total of 10 tons of coal are collected, and the collection takes 8 hours. The actual situation on site has changed, the material cost has changed to 1,200 yuan per ton, the labor cost has changed to 2,500 yuan per ton, and the electricity cost has changed to 600 yuan per ton, so the operation cost can be changed to 344,000 yuan.

[0160] Of course, a neural model can also be used to determine and construct a cost adjustment model, wherein the cost adjustment model is trained using multiple sets of training data, and each set of training data includes historical motivation information and historical operation costs obtained within a historical time period, and historical adjustment operation costs corresponding to the historical motivation information and historical operation costs; the motivation information and operation costs are input into the cost adjustment model to obtain the adjusted operation costs corresponding to the motivation information and operation costs.

[0161] Specifically, in this solution, the drivers can be fitted, and by abstracting dynamic resource drivers and cost drivers, a driver library and driver calculation model can be formed. The drivers of dynamic operations and resources, products and operations, as well as the drivers of operation transfer and aggregation can be fitted to form cost drivers for operation execution efficiency evaluation of engineering cost control.

[0162] Specifically, according to the rules of the ABC method (ABC classification method), operations determine the consumption of resources. The level of resource consumption has no direct relationship with the final product. The relationship between resource consumption and operations is called resource drivers. Resource drivers link resources and operations, and they allocate resource costs on the general ledger to operations.

[0163] Resource drivers, as a basis for allocation, reflect the consumption of resources by operations and are the standard for allocating resource costs to operations. Activity-based costing also includes allocating primary cost elements to secondary cost elements.

[0164] The principles for establishing resource drivers are: 1) If a resource consumption can be intuitively determined to be consumed by a specific product or service, it can be directly included in the specific product or service. In this case, the resource driver is equivalent to the operation driver. 2) If a resource consumption can be divided into the consumption of each operation or service based on the field of occurrence, it can be directly included in the cost pool of each operation or service. In fact, this resource consumption belongs to the direct cost of the cost center. In this case, the resource driver can be considered as a dedicated consumption for the operation or service. 3) If a resource consumption is in a mixed form from the initial consumption, it is necessary to select a suitable quantitative basis to allocate the resource consumption to each operation or service. This quantitative basis is the resource driver.

[0165] It should be noted that this step includes the allocation of resources from primary resource aggregation points to secondary resource aggregation points, and therefore it is also necessary to determine the changes in the nature of resource costs caused by resource consumption.

[0166] According to the rules of ABC method, combined with the actual situation of A coal mine, the resource motivation of A coal mine is summarized as follows:

[0167] Fuel: Based on the information content of the daily report of the operation cost information of the operation center, the amount of various fuel consumption is a resource driver, combined with the material price, and included in the fuel cost of the corresponding operation;

[0168] Water fee: Due to the limitation of measurement, the water consumption within the measurable range is the resource driver of the primary resource aggregation point. The resources are allocated to the secondary resource aggregation point according to the number of water users in all operations within the range, and finally the water fee cost of each operation is formed;

[0169] Electricity cost: Due to the limitation of metering, the electricity consumption within the measurable range is the resource driver of the primary resource aggregation point. The resources are allocated to the secondary resource aggregation point according to the statistical power consumption of all operations within the range or the power of the equipment used, and finally the electricity cost of each operation is formed; (where there are electricity meters);

[0170] Labor cost: Based on the information content of the daily report of the operation cost information of the operation center, the labor cost of the operation is calculated by taking the working hours of the attendance personnel as the resource driver and combining other factors such as the salary base and salary coefficient of the attendance personnel.

[0171] Fixed asset depreciation: The original value, quantity and useful life of the fixed assets used in the operation are taken as resource drivers and included in the fixed asset depreciation cost of the corresponding operation;

[0172] Amortization of intangible assets: The original value, quantity and amortization period of the intangible assets used in the operation are taken as resource drivers and included in the amortization cost of the intangible assets of the corresponding operation;

[0173] Repair costs: Based on the information content of the daily report of the operation cost information of the operation center, the amount of various repair costs is a resource driver and is included in the repair cost of the corresponding operation;

[0174] Safety expenses: The actual amount of safety expenses incurred by each operation center is used as a resource driver and included in the safety expense cost of the corresponding operation;

[0175] Rental Fee: The rental amount of the equipment used in the operation is taken as the resource driver and included in the rental cost of the corresponding operation;

[0176] Mineral Engineering Fees: The resource drivers of mineral engineering fees incurred in the operation are included in the mineral engineering fee cost of the corresponding operation;

[0177] Maintenance and inspection fee: The actual amount of maintenance and inspection fee incurred by each operation center is used as the resource driver and included in the maintenance and inspection fee cost of the corresponding operation;

[0178] Other expenses (laboratory inspection fees, policy fees, etc.): Based on the information content of the daily report of the operation cost information of the operation center, the amount of other expenses is used as a resource driver and is included in the other expenditure costs of the operation;

[0179] Administrative expenses and financial expenses are uniformly allocated in proportion, and taxes and sales expenses are broken down to products in proportion to the sales amount.

[0180] Specifically, this solution can decompose the target cost, formulate cost quota standards, calculate product plan costs to form the enterprise plan cost. The annual, quarterly and monthly production indicators, cost indicators and profit indicator data issued by the enterprise to the departments are decomposed to form the target cost data of each department.

[0181] Specifically, this scheme can obtain the full cost, production cost, period cost, other costs and other details of the comprehensive mining operation center through operation cost accounting, and finally transfer the total cost of the coal mining operation center to the washing operation cost and then combine the washing operation cost and the product to form the commercial coal operation cost accounting. The commercial coal cost mainly includes the total cost of the coal mining operation center, the total cost of the washing operation center, taxes and surcharges, and sales expenses. When calculating the commercial coal cost, the motivation for the commercial coal cost accounting should be determined to calculate the cost of each product. The total cost of the coal mining operation center and the total cost of the washing operation center are driven by the output of the product, and the taxes and sales expenses are driven by the proportion of the product sales amount. The main products of the coal mine are mixed coal, small pieces of coal, and fine coal, and gangue is a by-product. The costs of mixed coal, small pieces of coal, fine coal, and gangue are allocated and calculated according to the output, taxes and sales expenses.

[0182] Specifically, this plan can use comparative analysis methods, statistical measurement methods, etc. to study and analyze the proportion of various cost elements in the cost of cost objects, analyze cost structure, cost differences, product quantity differences, product unit cost differences, product total cost differences, etc.

[0183] In some embodiments, after calculating the product of the quantity of the above-mentioned resources consumed and the unit price of the above-mentioned resources consumed according to the above-mentioned resource consumption information to obtain the operation cost corresponding to the above-mentioned target product, the above-mentioned method also includes the following steps: obtaining operation center information, wherein the above-mentioned operation center information is relevant information of the operation center, and the above-mentioned operation center is a collection of multiple operations responsible for completing the manufacture of a certain specific product; aggregating the above-mentioned operation costs corresponding to all the above-mentioned operations according to the above-mentioned operation center information to obtain the aggregated operation cost of the above-mentioned operation center, wherein the aggregation processing means summarizing the expenses incurred in the production process; carrying forward the above-mentioned operation costs corresponding to all the above-mentioned operations according to the above-mentioned operation center information to obtain the carried-forward operation cost of the above-mentioned operation center, wherein the carry-forward processing means transferring the expenses incurred in the production process; calculating the sum of the above-mentioned aggregated operation cost and the above-mentioned carried-forward operation cost to obtain the total operation cost of the above-mentioned operation center.

[0184] In this plan, different levels of operation centers will perform operations during the operation process. The operation costs of different operation centers can be aggregated to obtain the aggregated operation cost. During the operation process, one operation center will transfer the remaining operations to another operation center, and these transferred costs will be collected to obtain the carried-over operation cost. Then, by calculating the sum of the aggregated operation cost and the carried-over operation cost, a more accurate total operation cost of the operation center of the comprehensive mining working face can be obtained.

[0185] Operation cost collection refers to the classification and recording of various direct and indirect costs incurred in the production process in accordance with relevant regulations in order to accurately calculate the total of various costs. Coal mine operation cost collection refers to the allocation of various expenses in the coal mine production process to various production links or products according to certain rules and methods in order to accurately calculate the production cost of each link or product.

[0186] The operation cost carry-forward process refers to the carry-forward of the collected costs according to different stages of the production process, and the allocation of costs to different production cost centers or products in order to calculate the actual costs of each production cost center or product. The collected costs are transferred to cost objects, such as products or services, in a certain way and at a certain time. That is, at least part of the operation A is transferred to the operation B, and the costs generated during this transfer process are the carry-forward operation costs.

[0187] Specifically, according to the basic principle of activity-based costing, products consume activities and activities consume resources. When calculating product costs, the focus is on activities. By calculating activity costs, the formation and accumulation of costs are tracked, and the cost of the product is derived. The specific steps are: determine the main activities and confirm the activity centers; allocate the collected input costs or resources to the cost pool of each activity center. Each cost pool represents the activities performed by that center. Therefore, the cost driver of this step is to confirm the resource consumption of each cost, which is the resource driver; allocate the costs of each activity center to the final product according to various cost drivers, mainly activity drivers.

[0188] According to each section, a corresponding product library is established. Each product can be grouped into corresponding operations and operation centers. According to each cost type, a corresponding resource library is established. Resource accounts are stored in a tree form (cascade). Each resource account can be grouped into one or several operations. Each resource account has a time dimension attribute (period). Each resource account can be assigned a period value (target value, actual value).

[0189] Costs are attributed to operations, operations are attributed to operation centers, and finally operations and operation centers are attributed to products, forming product operation costs. Operations have organizational dimension attributes, and costs have time dimension attributes.

[0190] An operation center is a collection of a series of operations responsible for completing a specific product manufacturing function. It is both a cost collection center and a responsibility assessment center. The division of operation centers generally follows the "principle of combining responsibility, power, and interest" and the "principle of measurability and controllability". The division is centered on the "organizational dimension" to facilitate cost accounting, evaluation, and assessment.

[0191] After the job is identified, each job is linked according to the job map method, job flow method, process flow method, and job flow method. Through the collection of "a series of jobs", an operation chain is formed from this to that, from the inside to the outside. It mainly uses the production link as the basis for the association, reflecting the "value chain".

[0192] Specifically, according to the ABC theory (ABC classification method), costs are divided into direct operating costs, indirect operating costs (allocated operating costs), and carry-over operating costs). Direct operating costs are the costs directly included in the operation during the operation process. These costs are aggregated to form operating costs, and the operating center costs are formed by summarizing operating costs. Indirect operating costs are cost items that are not directly included in the operation, and are generally accounted for in the form of allocation and carry-over.

[0193] In order to achieve the purpose of operating cost control, the control responsibility is decomposed to the team level by level, and the control is carried out in depth to the operation, so as to achieve the goal of cost optimization and cost reduction in all departments and links. It is necessary to determine the standard operating cost of each operating team, each operating team and each operating center. The following analysis takes the coal mining operation center as an example.

[0194] First, based on the standard operating costs determined above, the operating costs of each operating team (third-level operating center) are summarized and calculated; secondly, based on the operating costs of each operating team, the operating costs of each operating team (second-level operating center) are summarized and calculated; finally, the operating costs of the first-level operating center are summarized and calculated.

[0195] Under the operational concept, the production and operation process of an enterprise is divided into several complementary and mutually exclusive operations, which absorb resource value in their own different forms and provide services for the final output in different ways.

[0196] Resources are the most primitive form of enterprise production consumption. If the entire enterprise is regarded as an input-output system (operation system) that exchanges materials with the outside world, then all human, material, and financial resources entering the system belong to the category of resources. Therefore, enterprise resources can be simply divided into material resources, human resources, and power resources. Here, resource costs are only taken as examples of various raw material costs, labor costs, electricity costs, and maintenance costs. Other resource costs can be analyzed similarly.

[0197] According to the previous division of the operation center, various resource consumptions are now collected with the operation team as the center, and corresponding material resource libraries, human resource libraries, power resource libraries, and equipment resource libraries are established. The main resources consumed by each resource library or resource gathering point for organizing coal production are: the material resource library includes main materials and auxiliary materials; the human resource library is mainly the direct wages of workers; the power resource library mainly refers to electricity costs; the equipment resource library is mainly the depreciation and repair costs of fixed assets extracted. The operation cost library is established with the operation team as the core, and the resource library costs of each operation team are allocated among each team according to the resource drivers of each operation. This process is how to transfer the value of the resource library to the operation cost library, which is a specific allocation problem.

[0198] Each operation center is regarded as a relatively independent product producer and operator. The various expenses incurred by each operation center include material costs, electricity costs, maintenance costs, labor costs, etc., and "independent accounting, self-financing and loss-making" are implemented, mainly focusing on the production links underground in the coal mine, specifically including the direct costs of each operation center and the allocated transfer costs or indirect costs.

[0199] Specifically, the aggregated operation cost is the operation cost formed by summarizing the operation costs of the direct sub-operations corresponding to the operation center. For example, the production shift under the coal mining team includes seven operations: comprehensive mining management operation, coal cutting operation, frame moving operation, coal placing operation, cleaning operation, safety measures operation, and maintenance and repair operation. The cost of these seven operations is the direct operation cost of the operation. After the operation cost is formed, it is summarized according to the operations included in the operation center to form the cost of the operation center.

[0200] In order to facilitate accounting and provide more detailed cost control information, based on the above division of operation centers and the principle that each operation center shall be independently accounted and responsible for its own profits and losses, and according to the calculation method of cost aggregation of the operation center, the cost calculation relationship is as follows:

[0201]

[0202] TC a represents the aggregated operation cost, m represents the number of secondary operation centers, n represents the number of tertiary operation centers, s represents the number of operations, It represents the operation cost of the kth operation under the jth tertiary operation center under the i-th secondary operation center.

[0203] The above formula is the comprehensive aggregation formula for the three-level operation center. For example, a third-level operation center only needs to summarize the costs of all its subordinate operations, a second-level operation center only needs to summarize the costs of the third-level operation center, and a first-level operation center only needs to summarize the costs of the second-level operation center.

[0204] Take the coal mining operation center as an example to explain the above formula. The fully mechanized mining operation center belongs to the first-level operation center A coal mine. At the same time, the fully mechanized mining operation center consists of five shifts: the team duty of the fully mechanized mining team, the first production shift, the second production shift, the third production shift, and the maintenance shift. The first production shift includes five operations: coal cutting, frame moving, coal placing, cleaning, and safety measures. The cost calculation of the operation center is as follows:

[0205] Aggregated costs of the three-level operation center: The first production shift includes five operations: coal cutting, rack moving, coal placing, cleaning, and safety measures. The cost of the first production shift operation center = coal cutting operation cost + rack moving operation cost + coal placing + cleaning cost + safety measures operation cost.

[0206] Aggregated costs of the secondary operation center: The comprehensive mining operation center consists of five shifts: team duty of the comprehensive mining team, production shift 1, production shift 2, production shift 3, and maintenance shift. The cost of the comprehensive mining operation center = the team duty operation cost of the comprehensive mining team + the operation cost of the production shift 1 + the operation cost of the production shift 2 + the operation cost of the production shift 3 + the operation cost of the maintenance shift.

[0207] Aggregated cost of the first-level operation center: A coal mine operation center has 16 subordinate departments, so the aggregated cost of A coal mine operation center = Σ(operation cost of subordinate departments).

[0208] The carried-over operation cost refers to the operation cost that is carried forward through the operation motivation and carry-forward relationship to serve the operation. For example, tunneling operations, electromechanical transportation operations, dispatching operations, commuter vehicle operations, etc. serve the comprehensive mining team. These operation costs will be transferred to the coal mining team according to the operation motivation and carry-forward relationship to form the operation costs.

[0209] All the carry-over operation costs are summarized according to the operation motivation and carry-over relationship to form the carry-over operation costs of the operation center. The comprehensive mining operation center is taken as an example. The development operation, tunneling operation, auxiliary production operation, production management operation, business management operation and logistics support operation will all carry over their respective operation costs. The operation cost calculation relationship is as follows:

[0210]

[0211] TC b Indicates the carry-forward activity cost. represents the total operating cost (including carry-over) of the i-th secondary operating center, It represents the operation motivation (carry-over ratio) of the i-th secondary operation center.

[0212] The above formula is the transfer formula for the secondary operation center. Taking the comprehensive mining operation center as an example to explain the above formula, the relationship of operation transfer has been shown in the operation motivation management: logistics support operations are transferred to direct production operations, auxiliary production operations, production management operations and business management operations; production management operations and business management operations are transferred to direct production operations and auxiliary production operations; auxiliary production operations are transferred to direct production operations; direct production operations’ internal development operations and tunneling operations are transferred to comprehensive mining operations.

[0213] The carry-over costs of the comprehensive mining operation center = the carry-over costs of logistics support operations + the carry-over costs of production management operations + the carry-over costs of business management operations + the carry-over costs of auxiliary production operations + the carry-over costs of tunneling operations + the carry-over costs of development operations.

[0214] The above operation costs are all calculated based on the carried-over operation costs. For example, the carried-over costs of production management operations should be equal to the aggregated costs of production management operations plus the costs carried forward from logistics support operations, which are then transferred according to the operation drivers.

[0215] The operation center cost is aggregated and carried forward to eventually form the total cost of the comprehensive mining operation center and the total cost of the tunneling operation center. Through aggregation and carryforward, combined with the output and footage, the ton coal cost and footage cost are formed respectively. The calculation formula is: TC = TC a +TCb , TC represents the total operating cost of the operation center.

[0216] Specifically, through operation cost accounting, the full cost, production cost, period cost, other costs and other details of the comprehensive mining operation center are obtained. Finally, the total cost of the coal mining operation center is transferred to the washing operation cost and then combined with the washing operation cost and products to form the commercial coal operation cost accounting.

[0217] The cost of commercial coal mainly includes the total cost of the coal mining operation center, the total cost of the washing operation center, taxes and surcharges, and sales expenses. When calculating the cost of commercial coal, the motivation for the cost of commercial coal should be determined to calculate the cost of each product. The total cost of the coal mining operation center and the total cost of the washing operation center are driven by the output of the product, while taxes and sales expenses are driven by the proportion of the product sales amount.

[0218] The main products of A coal mine are mixed coal, small coal, and fine coal, and gangue is a by-product. The costs of mixed coal, small coal, fine coal, and gangue are allocated and calculated according to output, taxes, and sales expenses. The following is an example.

[0219] A coal mine produces 100,000 tons of raw coal per month, with a total operating cost of 38 million yuan for the comprehensive mining center. It washes 20,000 tons of mixed coal, 50,000 tons of small coal, 20,000 tons of fine coal, and 10,000 tons of gangue. The fixed cost of coal washing in the coal preparation plant is 980,000 yuan / month, and the raw coal for washing is 8 yuan / ton. The total operating cost of the washing center is 900,000 yuan, taxes and surcharges are 9.4 million yuan, and sales expenses are 580,000 yuan. The sales unit prices of mixed coal, small coal, fine coal, and gangue are 350 yuan / ton, 600 yuan / ton, 400 yuan / ton, and 50 yuan / ton, respectively. The cost accounting of each product is as follows:

[0220] Calculation method of unit cost of raw coal products: The unit cost of raw coal products should be the total cost of the comprehensive mining operation center divided by the output, 38 million yuan / 100,000 tons = 380 yuan / ton;

[0221] The calculation method of the total cost of the coal mining operation center and the total cost of the washing operation center for mixed coal, small coal, fine coal and gangue is as follows: the comprehensive cost of mixed coal, small coal, fine coal and gangue should be the sum of the total cost of the coal mining center, the fixed cost of coal washing in the coal preparation plant, the cost of raw coal washing and the total cost of the washing center, which is 38 million yuan + 980,000 yuan + 8*100,000 tons + 900,000 yuan = 40.68 million yuan;

[0222] The motivation for the distribution of mixed coal is: 20,000 tons; the motivation for the distribution of small coal is: 50,000 tons; the motivation for the distribution of fine coal is: 20,000 tons; gangue is a by-product and does not participate in the distribution;

[0223] The cost allocation rate of commercial coal is: 40.68 million yuan / (20,000 tons + 50,000 tons + 20,000 tons) = 452 yuan / ton; mixed coal cost = 452 yuan / ton * 20,000 tons = 9.04 million yuan; small lump coal cost = 452 yuan / ton * 50,000 tons = 22.60 million yuan; fine coal cost = 452 yuan / ton * 20,000 tons = 9.04 million yuan;

[0224] Calculation method of taxes and additional costs and sales expenses for mixed coal, small coal, fine coal and gangue:

[0225] The motivation for the allocation of mixed coal is: 350 yuan / ton*20,000 tons = 7 million yuan; the motivation for the allocation of small coal is: 600 yuan / ton*50,000 tons = 30 million yuan; the motivation for the allocation of fine coal is: 400 yuan / ton*20,000 tons = 8 million yuan; the motivation for the allocation of gangue is: 50 yuan / ton*10,000 tons = 500,000 yuan;

[0226] The tax and additional cost allocation rate is: 9.4 million yuan / (7 million yuan + 30 million yuan + 8 million yuan + 500,000 yuan) = 0.2066; mixed coal tax and additional cost = 7 million yuan * 0.2066 = 1.4462 million yuan; small coal tax and additional cost = 30 million yuan * 0.2066 = 6.1978 million yuan; fine coal tax and additional cost = 8 million yuan * 0.2066 = 1.6527 million yuan; gangue tax and additional cost = 500,000 yuan * 0.2066 = 103,300 yuan;

[0227] The sales expense allocation rate is: 580,000 yuan / (7 million yuan + 30 million yuan + 8 million yuan + 500,000 yuan) = 0.0127; mixed coal sales expense = 580,000 yuan*0.0127=89,200 yuan; small lump coal sales expense = 580,000 yuan*0.0127=382,400 yuan; fine coal sales expense = 580,000 yuan*0.0127=102,000 yuan; gangue sales expense = 580,000 yuan*0.0127=6,400 yuan;

[0228] The total cost of all products is: the total cost of mixed coal = 9.04 million yuan + 1.4462 million yuan + 89,200 yuan = 10.5754 million yuan; the total cost of small coal = 22.60 million yuan + 6.1978 million yuan + 382,400 yuan = 29.1802 million yuan; the total cost of fine coal = 9.04 million yuan + 1.6527 million yuan + 102,000 yuan = 10.7947 million yuan; the total cost of gangue = 103,300 yuan + 6,400 yuan = 109,700 yuan;

[0229] The unit costs of all products are: unit cost of mixed coal = 10.5754 million yuan / 20,000 tons = 528.77 yuan / ton; unit cost of small lump coal = 29.1802 million yuan / 50,000 tons = 583.60 yuan / ton; unit cost of fine coal = 10.7947 million yuan / 20,000 tons = 539.74 yuan / ton; unit cost of gangue = 109,700 yuan / 10,000 tons = 10.97 yuan / ton.

[0230] In addition, this plan can study the characteristics and classification of the costs incurred by A Coal Mine, and select appropriate cost assessment methods according to different stages or different management needs of the enterprise. Combined with the actual production of A Coal Mine, the details of the main assessment indicators are determined. After analysis, the main assessment indicators should be divided into production task indicators, work efficiency indicators, operating indicators, special indicators and other indicators. The operation cost assessment is realized through qualitative and quantitative assessment methods to achieve post-assessment control of the operation cost.

[0231] In addition, this solution can provide different dimensions of operation execution efficiency evaluation methods for production task indicators, work efficiency indicators, operating indicators, special indicators and other indicators through linkage and benchmarking of pre-established standard costs, further improve the logic and scenarios, connect the points, lines and surfaces of operation costs, decompose the costs into each operation center, and assign responsibilities to individuals, and then distribute the responsibilities to each manager, so as to conduct online vertical management of each specific project content.

[0232] In addition, this solution can provide a dynamic decision-making platform for business decision-making and cost efficiency evaluation. Taking the daily production operation of A coal mine as the theme, it collects information on enterprise planning, procurement, production, sales, finance, and other links, and dynamically monitors the relevant data of cost management. Based on this, a hierarchical operation cost management information platform including operation cost planning subsystem, operation cost accounting subsystem, operation cost control subsystem, and operation cost efficiency evaluation subsystem is constructed to realize the cost "pre-planning, in-process accounting, and post-control". The operation cost planning subsystem is the basis of operation cost management, the cost accounting subsystem is the core of operation cost management, and the operation cost control subsystem is the purpose of operation cost management. On the basis of building an information platform, functional modules such as system management, basic data, operation cost planning, operation cost accounting, operation cost control, and cost reports are formed to generate relevant statistical analysis reports, realize the analysis of the cost composition and proportion of cost elements in cost objects, as well as special analysis of cost differences, product quantity differences, product unit cost differences, and product total cost differences, etc., to provide decision-making information support for the operation execution efficiency evaluation of coal mine engineering cost control.

[0233] Specifically, the scheme of the present application provides a method for evaluating the efficiency of operation execution applicable to engineering cost control (i.e., a method for determining the operating consumables of engineering cost control), including forming a driver library and a driver calculation model by abstracting dynamic resource drivers and cost drivers. Fit the drivers of dynamic operations and resources, products and operations, as well as the drivers of operation transfer and collection, to form cost drivers for evaluating the efficiency of operation execution of engineering cost control. Compatible with the collection of multiple resource consumption data, using the cost driver model, and using the operation cost list to calculate a series of operation cost convolutions, the cost control of operations, operation centers, and products and the calculation of operation execution efficiency evaluation are realized. In addition, comparative analysis methods, statistical measurement methods, etc. are used to analyze the cost composition, cost differences, product quantity differences, product unit cost differences, product total cost differences, etc. by studying the proportion of each cost element in the cost of the cost object, and abstractly transmit it to each operation cost indicator. When the engineering cost or operation cost and efficiency reach the critical threshold, the process early warning control mechanism of the operation cost is triggered, and the early warning output is known or potential cost risks, focusing on the risk matrix in advance to avoid adverse effects on the enterprise. At the same time, through linkage and benchmarking of standard costs, different dimensions of operation execution efficiency evaluation methods are provided for production task indicators, work efficiency indicators, operating indicators, special indicators and other indicators, and the logic and scenarios are further improved. The points, lines and surfaces of operation costs are connected in series, and the costs are decomposed into each operation center. The responsibilities are assigned to individuals and then to each manager. Each specific project content is managed vertically online to provide a dynamic decision-making platform for corporate business decisions and cost efficiency evaluation.

[0234] The embodiment of the present application also provides a device for determining operating consumables for engineering cost control. It should be noted that the device for determining operating consumables for engineering cost control in the embodiment of the present application can be used to execute the method for determining operating consumables for engineering cost control provided in the embodiment of the present application. The device is used to implement the above-mentioned embodiments and preferred implementation modes, and those that have been described will not be repeated. As used below, the term "module" can implement a combination of software and / or hardware for a predetermined function. Although the device described in the following embodiments is preferably implemented in software, the implementation of hardware, or a combination of software and hardware, is also possible and conceived.

[0235] The following introduces the device for determining operating consumables for engineering cost control provided in an embodiment of the present application.

[0236] Figure 3 1 is a structural block diagram of a device for determining operating consumables for engineering cost control according to an embodiment of the present application. Figure 3 As shown, the device comprises:

[0237] A first acquisition unit 10 is used to acquire target product information, wherein the target product information is information of a target product to be manufactured in advance;

[0238] A first determining unit 20 is used to determine the operation consumption information of the target product according to the target product information, wherein the operation consumption information is information of at least one operation consumed in the process of pre-manufacturing the target product in the coal mine engineering;

[0239] A second determining unit 30 is used to determine resource consumption information of the operation according to the operation consumption information, wherein the resource consumption information is the quantity and unit price of resources consumed in the implementation of the operation;

[0240] The first calculation unit 40 is used to calculate the product of the quantity of the consumed resource and the unit price of the consumed resource according to the resource consumption information to obtain the operation cost corresponding to the target product.

[0241] Through this embodiment, compared with the existing technology of calculating the operation cost in a single way through working hours, this solution provides a new calculation process. Manufacturing products requires consumption of operations, and implementing operations requires consumption of resources. Therefore, the focus of accounting is placed on operations, and the operation cost is calculated by the resources consumed by the operations. Products consume operations, so the operation cost corresponding to a product can be directly obtained. Therefore, this solution can accurately reflect the resource consumption of different products.

[0242] During the specific implementation process, the first determination unit includes a first acquisition module and a first extraction module. The first acquisition module is used to obtain the operation information of multiple operations mentioned above, wherein the operation information includes one or more of the basic engineering information, the engineering operation process information and the engineering operation material information. The basic engineering information includes one or more of the project name, geographical location, responsible unit and project duration. The engineering operation process information includes one or more of development, tunneling, mining, transportation, power supply, ventilation and drainage. The engineering operation material information includes one or more of support materials, equipment accessories, grease, fasteners and sealing materials. The pre-manufactured product corresponds to at least one of the above operations. The first extraction module is used to extract the operation information of the target operation corresponding to the target product from the multiple operations according to the target product information, and obtain the operation consumption information.

[0243] In this solution, the job corresponding to each product is pre-set, that is, there is a corresponding relationship between products and jobs. One product can correspond to one job, and one product can also correspond to multiple jobs. After the target product is determined, the corresponding job information is directly extracted. In this way, the jobs required to produce the target product can be determined. In this way, the consumption of products and jobs can be accurately determined.

[0244] During the specific implementation process, the second determination unit includes a second acquisition module and a second extraction module. The second acquisition module is used to obtain resource information of multiple resources mentioned above, wherein the resource information includes one or more of equipment resource information, material resource information, labor resource information, building resource information, commodity resource information, intellectual property resource information, land use right resource information, and cost information. One of the above-mentioned operations to be implemented corresponds to at least one of the above-mentioned resources; the second extraction module is used to extract the above-mentioned resource information of the corresponding target resource from the multiple resources mentioned above according to the above-mentioned operation information of the above-mentioned target operation, so as to obtain the above-mentioned resource consumption information.

[0245] In this solution, the resources corresponding to each job are pre-set, that is, there is a corresponding relationship between jobs and resources. One job can correspond to one resource, and one job can also correspond to multiple resources. After determining the target job, the corresponding resource information is directly extracted, so that the resources required to implement the job can be determined, so that the consumption of jobs and resources can be accurately determined.

[0246] In order to control the operating cost, the above-mentioned device also includes a second acquisition unit, a second calculation unit and a generation unit. The second acquisition unit is used to calculate the product of the quantity of the above-mentioned resources consumed and the above-mentioned unit price of the above-mentioned resources consumed according to the above-mentioned resource consumption information, and then obtain the standard operating cost after obtaining the operating cost corresponding to the above-mentioned target product, wherein the above-mentioned standard operating cost is the standard value of the cost of the project reported in advance; the second calculation unit is used to calculate the difference between the above-mentioned standard operating cost and the above-mentioned operating cost; the generation unit is used to generate early warning information when the above-mentioned difference is greater than or equal to the preset difference threshold.

[0247] In this plan, standard operating costs are set in advance. Every time an operation is to be implemented, the operating cost required to produce the current target product can be budgeted and compared with the pre-set standard operating cost. If the gap is too large, the cost of the operation will increase, and an early warning message can be generated to prompt the staff whether they need to adjust the operation or report to their superiors to avoid the situation where the operating cost is too high and the budget is insufficient. This plan can monitor the cost situation during the operation in real time, and generate early warning information once an abnormality is found to improve the efficiency of cost control.

[0248] In some embodiments, the second acquisition unit includes a third acquisition module, a fourth acquisition module, a fifth acquisition module and a determination module, the third acquisition module is used to acquire cost elements, wherein the above cost elements include at least one or more of material cost, labor cost, electricity cost and maintenance cost; the fourth acquisition module is used to acquire standard operation volume, wherein the above standard operation volume is the standard workload of a predefined project; the fifth acquisition module is used to acquire standard operation time, wherein the above standard operation time is the standard operation duration of a predefined project; the determination module is used to determine the above standard operation cost based on the above cost elements, the above standard operation volume and the above standard operation time.

[0249] In this solution, when formulating standard operating costs, it can be determined based on cost factors, workload and operating time. The costs corresponding to different workloads are different, and the costs corresponding to different operating times are also different. By formulating standard operating costs in advance, a benchmark value can be determined, which can be used for comparison when calculating operating costs later, avoiding under-budgeting or over-budgeting due to higher calculated operating costs.

[0250] In some embodiments, the device further includes a third acquisition unit and a first processing unit, the third acquisition unit being used to obtain motivation information after calculating the product of the quantity of the consumed resources and the unit price of the consumed resources based on the resource consumption information to obtain the operation cost corresponding to the target product, wherein the motivation information includes resource motivation information and / or cost motivation information, wherein the resource motivation information is information affecting changes in consumed resources, and the cost motivation information is information on cost changes; the first processing unit is used to adjust the operation cost based on the motivation information to obtain the adjusted operation cost.

[0251] In this solution, the motivation information is closely related to coal mine operations. Changes in resources and costs will directly affect the level of operating costs. Therefore, the motivation information can be obtained to adjust the operating costs. This can more accurately grasp the changes in costs and facilitate cost control.

[0252] In some embodiments, the device further includes a fourth acquisition unit, a second processing unit, a third processing unit and a third calculation unit, wherein the fourth acquisition unit is used to obtain the operation center information after calculating the product of the quantity of the consumed resources and the unit price of the consumed resources according to the resource consumption information to obtain the operation cost corresponding to the target product, wherein the operation center information is the relevant information of the operation center, and the operation center is a collection of multiple operations responsible for completing the manufacture of a specific product; the second processing unit is used to aggregate the operation costs corresponding to all the operations according to the operation center information to obtain the aggregated operation cost of the operation center, wherein the aggregation processing means summarizing the expenses incurred in the production process; the third processing unit is used to carry forward the operation costs corresponding to all the operations according to the operation center information to obtain the carried-forward operation cost of the operation center, wherein the carry-forward processing means transferring the expenses incurred in the production process; the third calculation unit is used to calculate the sum of the aggregated operation cost and the carried-forward operation cost to obtain the total operation cost of the operation center.

[0253] In this plan, different levels of operation centers will perform operations during the operation process. The operation costs of different operation centers can be aggregated to obtain the aggregated operation cost. During the operation process, one operation center will transfer the remaining operations to another operation center, and these transferred costs will be collected to obtain the carried-over operation cost. Then, by calculating the sum of the aggregated operation cost and the carried-over operation cost, a more accurate total operation cost of the operation center of the comprehensive mining working face can be obtained.

[0254] The above-mentioned device for determining the operating consumables of the engineering cost control includes a processor and a memory, and the above-mentioned first acquisition unit, the first determination unit, the second determination unit and the first calculation unit are all stored in the memory as program units, and the processor executes the above-mentioned program units stored in the memory to realize the corresponding functions. The above-mentioned modules are all located in the same processor; or, the above-mentioned modules are located in different processors in any combination.

[0255] The processor includes a kernel, which retrieves the corresponding program unit from the memory. One or more kernels can be set, and the problem that the traditional cost accounting method in the prior art cannot accurately reflect the resource consumption of different products can be solved by adjusting the kernel parameters.

[0256] The memory may include non-permanent memory in a computer-readable medium, random access memory (RAM) and / or non-volatile memory, such as read-only memory (ROM) or flash RAM, and the memory includes at least one memory chip.

[0257] An embodiment of the present invention provides a computer-readable storage medium, which includes a stored program, wherein when the program is running, the device where the computer-readable storage medium is located is controlled to execute the method for determining the operating consumables for the engineering cost control.

[0258] An embodiment of the present invention provides a processor, which is used to run a program, wherein the method for determining the operating consumables for engineering cost control is executed when the program is run.

[0259] An embodiment of the present invention provides a device, the device includes a processor, a memory, and a program stored in the memory and executable on the processor, and when the processor executes the program, at least the steps of determining the operating consumables for engineering cost control are implemented. The device in this article can be a server, a PC, a PAD, a mobile phone, etc.

[0260] A computer program product includes a non-volatile computer-readable storage medium, wherein the non-volatile computer-readable storage medium stores a computer program, and when the computer program is executed by a processor, the steps of the method for determining operating consumables for engineering cost control in each embodiment of the present application are implemented.

[0261] The present application also provides an operation cost determination system, comprising one or more processors, a memory, and one or more programs, wherein the one or more programs are stored in the memory and are configured to be executed by the one or more processors, and the one or more programs include a method for determining operation consumables for executing any one of the above-mentioned engineering cost control.

[0262] Obviously, those skilled in the art should understand that the above modules or steps of the present invention can be implemented by a general computing device, they can be concentrated on a single computing device, or distributed on a network composed of multiple computing devices, they can be implemented by a program code executable by a computing device, so that they can be stored in a storage device and executed by the computing device, and in some cases, the steps shown or described can be executed in a different order than here, or they can be made into individual integrated circuit modules, or multiple modules or steps therein can be made into a single integrated circuit module for implementation. Thus, the present invention is not limited to any specific combination of hardware and software.

[0263] Those skilled in the art will appreciate that the embodiments of the present application may be provided as methods, systems, or computer program products. Therefore, the present application may adopt the form of a complete hardware embodiment, a complete software embodiment, or an embodiment in combination with software and hardware. Moreover, the present application may adopt the form of a computer program product implemented in one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) that include computer-usable program code.

[0264] The present application is described with reference to the flowcharts and / or block diagrams of the methods, devices (systems), and computer program products according to the embodiments of the present application. It should be understood that each process and / or box in the flowchart and / or block diagram, as well as the combination of the processes and / or boxes in the flowchart and / or block diagram, can be implemented by computer program instructions. These computer program instructions can be provided to a processor of a general-purpose computer, a special-purpose computer, an embedded processor, or other programmable data processing device to generate a machine, so that the instructions executed by the processor of the computer or other programmable data processing device generate instructions for implementing the processes in the flowchart and / or block diagram. Figure 1 A process or multiple processes and / or boxes Figure 1 A device that provides the functions specified in a block or multiple blocks.

[0265] These computer program instructions may also be stored in a computer-readable memory capable of directing a computer or other programmable data processing device to operate in a specific manner, so that the instructions stored in the computer-readable memory produce an article of manufacture comprising an instruction device, which implements the process Figure 1 A process or multiple processes and / or boxes Figure 1 A function specified in one or more boxes.

[0266] These computer program instructions can also be loaded onto a computer or other programmable data processing device so that a series of operating steps are executed on the computer or other programmable device to produce a computer-implemented process, thereby providing instructions for implementing the process. Figure 1 A process or multiple processes and / or boxes Figure 1 The steps for the functions specified in one or more boxes.

[0267] In a typical configuration, a computing device includes one or more processors (CPU), input / output interfaces, network interfaces, and memory.

[0268] The memory may include non-permanent memory in a computer-readable medium, random access memory (RAM) and / or non-volatile memory in the form of read-only memory (ROM) or flash RAM. The memory is an example of a computer-readable medium.

[0269] Computer readable media include permanent and non-permanent, removable and non-removable media that can be implemented by any method or technology to store information. Information can be computer readable instructions, data structures, program modules or other data. Examples of computer storage media include, but are not limited to, phase change memory (PRAM), static random access memory (SRAM), dynamic random access memory (DRAM), other types of random access memory (RAM), read-only memory (ROM), electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technology, compact disk read-only memory (CD-ROM), digital versatile disk (DVD) or other optical storage, magnetic cassettes, magnetic disk storage or other magnetic storage devices or any other non-transmission media that can be used to store information that can be accessed by a computing device. As defined herein, computer readable media does not include temporary computer readable media (transitory media), such as modulated data signals and carrier waves.

[0270] It should also be noted that the terms "include", "comprises" or any other variations thereof are intended to cover non-exclusive inclusion, so that a process, method, commodity or device including a series of elements includes not only those elements, but also other elements not explicitly listed, or also includes elements inherent to such process, method, commodity or device. In the absence of more restrictions, the elements defined by the sentence "comprises a ..." do not exclude the existence of other identical elements in the process, method, commodity or device including the elements.

[0271] From the above description, it can be seen that the above embodiments of the present application achieve the following technical effects:

[0272] 1) The method for determining operating consumables for engineering cost control in this application, compared with the prior art which uses a single method of working hours to calculate operating costs, this solution provides a new calculation process. Manufacturing products requires operations, and implementing operations requires resources. Therefore, the focus of accounting is placed on operations, and operating costs are calculated by the resources consumed by the operations. Products consume operations, so the operating cost corresponding to a product can be directly obtained. Therefore, this solution can accurately reflect the resource consumption of different products.

[0273] 2) The device for determining operating consumables for engineering cost control of the present application, compared with the prior art which uses a single method of calculating operating costs through working hours, provides a new calculation process. Manufacturing products requires operations, and implementing operations requires resources. Therefore, the focus of accounting is placed on operations, and operating costs are calculated through the resources consumed by the operations. Products consume operations, so the operating cost corresponding to a product can be directly obtained. Therefore, this solution can accurately reflect the resource consumption of different products.

[0274] The above description is only the preferred embodiment of the present application and is not intended to limit the present application. For those skilled in the art, the present application may have various modifications and variations. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of the present application shall be included in the protection scope of the present application.

Claims

1. A method for determining operating consumables for engineering cost control, characterized in that: include: Acquire target product information, wherein the target product information is information of a target product to be manufactured in advance; Determine the operation consumption information of the target product according to the target product information, wherein the operation consumption information is information of at least one operation consumed in the process of pre-manufacturing the target product in the coal mine engineering; Determine resource consumption information of the job according to the job consumption information, wherein the resource consumption information is the quantity and unit price of resources consumed in pre-implementing the job; According to the resource consumption information, the product of the quantity of the consumed resource and the unit price of the consumed resource is calculated to obtain the operation cost corresponding to the target product.

2. The method according to claim 1, characterized in that Determining the operation consumption information of the target product according to the target product information includes: Obtaining operation information of a plurality of the operations, wherein the operation information includes one or more of basic engineering information, engineering operation process information, and engineering operation material information, wherein the basic engineering information includes one or more of project name, geographical location, responsible unit, and project duration, the engineering operation process information includes one or more of development, excavation, mining, transportation, power supply, ventilation, and drainage, the engineering operation material information includes one or more of support materials, equipment accessories, grease, fasteners, and sealing materials, and the pre-manufactured product corresponds to at least one of the operations; According to the target product information, the job information of the target job corresponding to the target product is extracted from the plurality of jobs to obtain the job consumption information.

3. The method according to claim 2, characterized in that Determining resource consumption information of the job according to the job consumption information includes: Acquiring resource information of a plurality of resources, wherein the resource information includes one or more of equipment resource information, material resource information, labor resource information, building resource information, commodity resource information, intellectual property resource information, land use right resource information, and cost information, and each of the operations to be implemented corresponds to at least one of the resources; According to the job information of the target job, the resource information of the corresponding target resource is extracted from the plurality of resources to obtain the resource consumption information.

4. The method according to claim 1, characterized in that: After calculating the product of the quantity of the consumed resource and the unit price of the consumed resource according to the resource consumption information to obtain the operation cost corresponding to the target product, the method further includes: Obtaining a standard operating cost, wherein the standard operating cost is a standard value of the cost of the project reported in advance; Calculating the difference between the standard operating cost and the operating cost; When the difference is greater than or equal to a preset difference threshold, a warning message is generated.

5. The method according to claim 4, characterized in that Obtain standard job costs, including: Acquire cost elements, wherein the cost elements include at least one or more of material cost, labor cost, electricity cost and maintenance cost; Obtaining a standard workload, wherein the standard workload is a standard workload of a predefined project; Obtaining standard operation time, wherein the standard operation time is a standard operation time of a predefined project; The standard operation cost is determined according to the cost elements, the standard operation volume and the standard operation time.

6. The method according to claim 1, characterized in that After calculating the product of the quantity of the consumed resource and the unit price of the consumed resource according to the resource consumption information to obtain the operation cost corresponding to the target product, the method further includes: Acquiring driver information, wherein the driver information includes resource driver information and / or cost driver information, wherein the resource driver information is information affecting changes in consumption resources, and the cost driver information is information on changes in costs; The operation cost is adjusted according to the motivation information to obtain the adjusted operation cost.

7. The method according to claim 1, characterized in that After calculating the product of the quantity of the consumed resource and the unit price of the consumed resource according to the resource consumption information to obtain the operation cost corresponding to the target product, the method further includes: Acquire operation center information, wherein the operation center information is related information of an operation center, and the operation center is a collection of multiple operations responsible for completing the manufacturing of a specific product; The operation costs corresponding to all the operations are aggregated according to the operation center information to obtain the aggregated operation costs of the operation center, wherein the aggregation process means summarizing the expenses incurred in the production process; Carry forward the operation costs corresponding to all the operations according to the operation center information to obtain the carry-forward operation costs of the operation center, wherein the carry-forward process means transferring the expenses incurred in the production process; The sum of the aggregated operation cost and the carried-over operation cost is calculated to obtain the total operation cost of the operation center.

8. A device for determining operating consumables for engineering cost control, characterized in that: include: A first acquisition unit is used to acquire target product information, wherein the target product information is information of a target product to be manufactured in advance; A first determining unit is used to determine the operation consumption information of the target product according to the target product information, wherein the operation consumption information is information of at least one operation consumed in the process of pre-manufacturing the target product in the coal mine engineering; A second determining unit, configured to determine resource consumption information of the job according to the job consumption information, wherein the resource consumption information is the quantity and unit price of resources consumed in pre-implementing the job; The first calculation unit is used to calculate the product of the quantity of the consumed resources and the unit price of the consumed resources according to the resource consumption information to obtain the operation cost corresponding to the target product.

9. A computer program product, comprising a computer program, characterized in that When the computer program is executed by a processor, the steps of the method for determining operating consumables for engineering cost control described in any one of claims 1 to 7 are implemented.

10. A system for determining operating cost, characterized in that: include: One or more processors, a memory, and one or more programs, wherein the one or more programs are stored in the memory and are configured to be executed by the one or more processors, and the one or more programs include a method for determining operating consumables for executing the engineering cost control described in any one of claims 1 to 7.

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