Cost accounting method for off-line production caliber

Abstract

The invention relates to the technical field of cost accounting, and discloses an offline production caliber cost accounting method, which comprises the following steps: building a cost accounting data model to provide a basis for improving the efficiency and accuracy of cost management, optimizing resource configuration and supporting decision making; establishing a uniform interface platform of the integrated heterogeneous system, and collecting actual production data of the offline caliber; and accounting the output of offline products of different production lines according to a cost accounting model. The method achieves the accounting of the production cost at the product offline time node of the iron and steel enterprise, and improves the management and control timeliness level of the production cost. A uniform interface platform of an integrated heterogeneous system is established, and actual production data is collected according to production characteristics of different production lines, so that an accounting result is close to actual production to the greatest extent; the informatization system implemented based on the method realizes the function of timing automatic cost accounting, avoids a large amount of tedious and low-efficiency work, and saves a large amount of labor cost.

Description

Technical Field

[0001] This invention relates to the field of cost accounting technology, specifically to a cost accounting method based on offline production. Background Technology

[0002] In the context of increasingly fierce competition in the steel market, production cost control is directly related to a company's business strategy and sustainable development. Scientific and accurate production cost accounting is of great significance for improving production management, optimizing product structure, and providing a basis for business decision-making. The daily production of steel companies encompasses many stages, including supply, production, and sales. It is characterized by complex processes, diverse production methods, and the decentralized management of various raw materials, semi-finished products, and finished products, all of which are interconnected. This significantly increases the difficulty of production cost accounting. Currently, most companies rely on ERP systems for online cost accounting. ERP systems serve the function of issuing statutory financial statements and use the qualified production calculation method required by the accounting standards for listed companies for cost accounting. Qualified production calculation requires that the products included in the accounting be those that have completed production and been deemed qualified. Under this model, there is a lag in the cost statistics of some finished products that have not yet been judged after production. Furthermore, products deemed scrapped cannot be accounted for, resulting in missing cost statistics.

[0003] Therefore, financial personnel need to adjust for deviations based on offline cost calculations. However, human intervention leads to low work efficiency and a high probability of errors. Summary of the Invention

[0004] (a) Technical problems to be solved

[0005] To address the shortcomings of existing technologies, this invention provides a cost accounting method based on production line usage, thus resolving the problems raised in the background section.

[0006] (II) Technical Solution

[0007] To achieve the above objectives, the present invention provides the following technical solution: a cost accounting method based on production line output, comprising the following steps:

[0008] Step S1: Build a cost accounting data model to provide a foundation for improving the efficiency and accuracy of cost management, optimizing resource allocation, and supporting decision-making;

[0009] Step S2: Establish a unified interface platform for integrating heterogeneous systems and collect actual production data from the downstream caliber;

[0010] Step S3: Calculate the output of products produced on different production lines according to the cost accounting model;

[0011] Step S4: Calculation of manufacturing overhead, including fixed and variable costs;

[0012] Step S5: Calculate the product input based on the actual input of raw materials, fuels, and auxiliary materials in production;

[0013] Step S6: Summarize and calculate the product cost based on the production line.

[0014] Preferably, the specific implementation steps of step S1 include:

[0015] Step S101: Based on the production process characteristics of different processes in iron, steel and rolling, extract the production calculation principles by region, clarify the production calculation time and method for different products, and subsequently calculate product output based on the production calculation principles.

[0016] Step S102: Another dimension of the cost accounting data model is the abstraction of cost accounting granularity. Different cost accounting granularities are specified for different production process characteristics, including batches, production orders, cost centers, equipment, etc. Subsequent data collection, output calculation, cost calculation, and material input calculation are carried out according to different accounting granularities.

[0017] Preferably, step S2 includes the following steps:

[0018] Step S201: Establish a database table to store the actual production data of the offline production calculation caliber, including an interface table and a business table. The interface table is used to record the interaction process of the external integrated system and is also used for the subsequent error verification mechanism. Each interface corresponds to an interface table. The fields of the interface table include all interface message header fields, message body fields, operation time, message status, etc.

[0019] Step S202: The business table is used to obtain the core business information for cost accounting, including the production order table, offline output table, material consumption table, work report table, and material master data table. The data is stored in the above business table by receiving the interface information of the corresponding external system.

[0020] Step S203: Use the SOAP protocol to achieve integration between heterogeneous systems, and use WSDL files to describe the WebService and its functions (methods), parameters and return values; distinguish different business types by interface number, and the message must include production order number, batch number, posting date, material code, unit, quantity and cost center;

[0021] Step S204: Based on the accounting detail of the cost accounting model, transmit interface data, collect actual production data from different production lines and processes, and store it in the offline production table, material consumption table, and work report table for subsequent cost accounting.

[0022] Preferably, step S3 includes the following steps:

[0023] Step S301: Develop a program to calculate product output. Based on the external system transmitting product output data in real time according to the agreed offline time, calculate the output value according to the product accounting detail of different processes, production date, product type, factory, and production line.

[0024] Step S302: Establish a database output result table and store the output value YEILD calculated in step S301.

[0025] Preferably, step S4 includes the following steps:

[0026] Step S401: Develop a batch import program to import the total monthly amount of fixed costs by period, cost center, and activity type.

[0027] Step S402: Develop a program to calculate the fixed costs of the product.

[0028] The fixed cost is calculated as follows: Fixed cost amount = Activity rate × Activity volume.

[0029] The calculation method for activity-based rate is as follows: Activity-based rate = Planned amount for each activity type in each cost center ÷ Number of days in the current month ÷ Daily workload of each activity type × 10000;

[0030] Step S403: Create a database fixed cost table and store the fixed cost value FIXED_COST calculated in step S402;

[0031] Step S404: Develop a batch import program to import variable cost daily activity rates in batches by period, cost center, and activity type;

[0032] Step S405: Develop a program to calculate the variable costs of the product.

[0033] The calculation method for variable costs is: Variable cost amount = Activity rate * Activity quantity;

[0034] Step S406: Create a database variable cost table and store the variable cost value VARIABL_COST calculated in step S405.

[0035] Preferably, in step S402, the workload is taken from the work report data in step S204, and the planned amount is taken from the total monthly amount of fixed costs approved in step S401.

[0036] Preferably, in step S405, the workload is taken from the work report data in step S204, and the planned amount is taken from the variable daily work rate in step S404.

[0037] Preferably, step S5 includes the following steps:

[0038] Step S501: Classify the materials input into production into different material types: Raw materials purchased into the factory are defined as non-self-made materials, material type A; Materials made in-house but not in-house by this department are defined as non-self-made materials, material type B; Materials produced by the same department within the company are defined as self-made materials by this department, material type C.

[0039] Step S502: Establish price tables for different databases to store material prices by category, and create a batch import program to store the purchase price, intermediate product transfer price, and material standard price into the corresponding tables respectively;

[0040] Step S503: Develop a program to calculate product input. Different material prices are used for different material types. When the material type is A, the purchase price is used. When the material type is B, the intermediate transfer price is used. When the material type is C, the actual price calculated by the previous process is used according to the input-output relationship.

[0041] Step S504: Establish a database feeding result table and store the feeding cost value CONSUMPTION calculated in step S503.

[0042] Preferably, in step S503, when calculating the material input cost of self-made materials in this department, there may be a situation of cyclical input. In this case, the input cycle is cut off by defining the product transfer level, and the input cost of the materials whose cycle is cut off is calculated using the standard price.

[0043] Preferably, step S6 includes the following steps:

[0044] Step S601: Develop a program to calculate product cost. Total product cost TOTAL_COST = FIXED_COST + VARIABL_COST + CONSUMPTION; Unit product cost UNIT_COST = TOTAL_COST ÷ YEILD.

[0045] Step S602: Set up a scheduled execution task for the above cost accounting program. The company's production costs are calculated through the scheduled execution of the program.

[0046] (III) Beneficial Effects

[0047] Compared with the prior art, the present invention provides a cost accounting method based on the production line, which has the following beneficial effects:

[0048] This cost accounting method based on the production line completion date enables steel companies to calculate production costs at the product completion date. By applying this method to the time point of product cost accounting, cost accounting is deeply integrated with actual production, improving the timeliness of production cost control. It establishes a unified interface platform for integrating heterogeneous systems, and collects actual production data in a targeted manner according to the production characteristics of different production lines, so that the accounting results are as close as possible to actual production. The information system implemented based on this method realizes the function of automatically calculating costs on a regular basis, avoiding a lot of tedious and inefficient work and saving a lot of labor costs. Attached Figure Description

[0049] Figure 1 This is a schematic diagram of the cost accounting data model according to an embodiment of the present invention;

[0050] Figure 2 This is a schematic diagram of the cost accounting method according to an embodiment of the present invention;

[0051] Figure 3 This is a schematic diagram of the material type identification process in an embodiment of the present invention. Detailed Implementation

[0052] The technical solutions of the embodiments of the present invention will be clearly and completely described below with reference to the accompanying drawings. Obviously, the described embodiments are only some embodiments of the present invention, and not all embodiments. Based on the embodiments of the present invention, all other embodiments obtained by those skilled in the art without creative effort are within the scope of protection of the present invention.

[0053] Please see Figure 1-3 A cost accounting method based on production line counting includes six parts:

[0054] Part One: Building a cost accounting data model to provide a foundation for improving the efficiency and accuracy of cost management, optimizing resource allocation, and supporting decision-making. Specific implementation steps include:

[0055] Step S101: Based on the production process characteristics of different processes in iron, steel and rolling, extract the production calculation principles by region, clarify the production calculation time and method for different products, and subsequently calculate product output based on the production calculation principles.

[0056] Step S102: Another dimension of the cost accounting data model is the abstraction of cost accounting granularity. Different cost accounting granularities are specified for different production process characteristics, including batches, production orders, cost centers, equipment, etc. Subsequent data collection, output calculation, cost calculation, and material input calculation are carried out according to different accounting granularities.

[0057] Part Two: Establish a unified interface platform for integrating heterogeneous systems and collect actual production data from the production line.

[0058] Step S201: Establish a database table to store the actual production data of the offline production calculation caliber, including an interface table and a business table. The interface table is used to record the interaction process of the external integrated system and is also used for the subsequent error verification mechanism. Each interface corresponds to an interface table. The fields of the interface table include all interface message header fields, message body fields, operation time, message status, etc.

[0059] Step S202: The business table is used to obtain the core business information for cost accounting, including the production order table, offline output table, material consumption table, work report table, and material master data table. The data is stored in the above business table by receiving interface information from the corresponding external systems.

[0060] Step S203: Use the SOAP protocol to achieve integration between heterogeneous systems. Use a WSDL file to describe the WebService and its functions (methods), parameters and return values. Different business types are distinguished by interface number. The message must include production order number, batch number, posting date, material code, unit, quantity and cost center.

[0061] Step S204: Based on the accounting detail of the cost accounting model, transmit interface data, collect actual production data from different production lines and processes, and store it in the offline production table, material consumption table, and work report table for subsequent cost accounting.

[0062] Part Three: Calculate the output of products produced on different production lines according to the cost accounting model;

[0063] Step S301: Develop a program to calculate product output. Based on the external system transmitting product output data in real time according to the agreed offline time, calculate the output value based on the product accounting detail of different processes (e.g., the accounting detail of ironmaking process is individual equipment, and the accounting detail of steelmaking process, hot rolling process, and cold rolling process is batch), production date, product type, factory, and production line.

[0064] Step S302: Establish a database output result table and store the output value YEILD calculated in step S301.

[0065] Part Four: Calculation of Manufacturing Overhead, Including Fixed and Variable Costs.

[0066] Step S401: Develop a batch import program to import the total monthly amount of fixed costs by period, cost center, and activity type.

[0067] Step S402: Develop a program to calculate the fixed costs of the product. The workload is taken from the work report data in step S204, and the planned amount is taken from the total monthly planned fixed cost in step S401.

[0068] The fixed cost is calculated as follows: Fixed cost amount = Activity rate × Activity volume.

[0069] The calculation method for activity rate is as follows: Activity rate = Planned amount of each activity type in each cost center ÷ Number of days in the month ÷ Daily workload of each activity type × 10000.

[0070] Step S403: Create a database fixed cost table and store the fixed cost value FIXED_COST calculated in step S402.

[0071] Step S404: Develop a batch import program to import variable cost daily activity rates in batches by period, cost center, and activity type.

[0072] Step S405: Develop a program to calculate the variable costs of the product. The workload is taken from the work report data in step S204, and the planned amount is taken from the daily work rate of the variable cost in step S404.

[0073] The method for calculating variable costs is: Variable cost amount = Operation rate * Operation volume.

[0074] Step S406: Create a database variable cost table and store the variable cost value VARIABL_COST calculated in step S405.

[0075] Part 5: Calculate the product input based on the actual input of raw materials, fuels, and auxiliary materials in production.

[0076] Step S501: Classify the materials input into production into different material types: Raw materials purchased into the factory are defined as non-self-made materials, material type A; Materials made in-house but not in-house by this department are defined as non-self-made materials, material type B; Materials produced by the same department within the company are defined as self-made materials, material type C.

[0077] Step S502: Establish different database price tables to store material prices by category, and create a batch import program to store the purchase price, intermediate product transfer price, and material standard price into the corresponding tables.

[0078] Step S503: Develop a program to calculate product material input. Different material types correspond to different material prices: for material type A, the purchase price is used; for material type B, the intermediate transfer price is used; and for material type C, the actual price calculated from the previous process is used based on the input-output relationship. When calculating the input of self-manufactured materials within the department, cyclical input may occur. In this case, the input cycle is cut off by defining a product transfer level. The material input cost of the cut-off cycle is calculated using the standard price.

[0079] Step S504: Establish a database feeding result table and store the feeding cost value CONSUMPTION calculated in step S503.

[0080] Part 6: Summarize and calculate the product cost based on the production line.

[0081] Step S601: Develop a program to calculate product cost. Total product cost TOTAL_COST = FIXED_COST + VARIABL_COST + CONSUMPTION; Unit product cost UNIT_COST = TOTAL_COST ÷ YEILD.

[0082] Step S602: Set up a scheduled execution task for the above cost accounting program. The company's production costs are calculated through the scheduled execution of the program.

[0083] In summary, this cost accounting method based on the production line completion date enables steel enterprises to calculate production costs at the product completion date. By applying this method to the time point of upstream product cost accounting, cost accounting is deeply integrated with actual production, improving the timeliness of production cost control. Establishing a unified interface platform integrating heterogeneous systems allows for targeted collection of actual production data based on the characteristics of different production lines, ensuring that the accounting results closely reflect actual production. The information system implemented based on this method enables automatic cost calculation at set times, avoiding a large amount of tedious and inefficient work and saving significant labor costs.

[0084] It should be noted that the term "comprising" or any other variation thereof is intended to cover non-exclusive inclusion, such that a process, method, article, or apparatus that comprises a list of elements includes not only those elements but also other elements not expressly listed, or elements inherent to such a process, method, article, or apparatus. Without further limitation, an element defined by the phrase "comprising one..." does not exclude the presence of other identical elements in the process, method, article, or apparatus that includes said element.

[0085] Although embodiments of the invention have been shown and described, it will be understood by those skilled in the art that various changes, modifications, substitutions and alterations can be made to these embodiments without departing from the principles and spirit of the invention, the scope of which is defined by the appended claims and their equivalents.

Claims

1. A cost accounting method based on production line counting, characterized in that, Includes the following steps: Step S1: Build a cost accounting data model to provide a foundation for improving the efficiency and accuracy of cost management, optimizing resource allocation, and supporting decision-making; Step S2: Establish a unified interface platform for integrating heterogeneous systems and collect actual production data from the downstream caliber; Step S3: Calculate the output of products produced on different production lines according to the cost accounting model; Step S4: Calculation of manufacturing overhead, including fixed and variable costs; Step S5: Calculate the product input based on the actual input of raw materials, fuels, and auxiliary materials in production; Step S6: Summarize and calculate the product cost based on the production line.

2. The cost accounting method based on the production line counting standard according to claim 1, characterized in that, The specific implementation steps of step S1 include: Step S101: Based on the production process characteristics of different processes in iron, steel and rolling, extract the production calculation principles by region, clarify the production calculation time and method for different products, and subsequently calculate product output based on the production calculation principles. Step S102: Another dimension of the cost accounting data model is the abstraction of cost accounting granularity. Different cost accounting granularities are specified for different production process characteristics, including batches, production orders, cost centers, equipment, etc. Subsequent data collection, output calculation, cost calculation, and material input calculation are carried out according to different accounting granularities.

3. The cost accounting method based on the production line counting standard according to claim 1, characterized in that, Step S2 includes the following steps: Step S201: Establish a database table to store the actual production data of the offline production calculation caliber, including an interface table and a business table. The interface table is used to record the interaction process of the external integrated system and is also used for the subsequent error verification mechanism. Each interface corresponds to an interface table. The fields of the interface table include all interface message header fields, message body fields, operation time, message status, etc. Step S202: The business table is used to obtain the core business information for cost accounting, including the production order table, offline output table, material consumption table, work report table, and material master data table. The data is stored in the above business table by receiving the interface information of the corresponding external system. Step S203: Use the SOAP protocol to achieve integration between heterogeneous systems, and describe the WebService and its functions, parameters and return values ​​in a WSDL file; distinguish different business types by interface number, and the message must include production order number, batch number, posting date, material code, unit, quantity and cost center; Step S204: Based on the accounting detail of the cost accounting model, transmit interface data, collect actual production data from different production lines and processes, and store it in the offline production table, material consumption table, and work report table for subsequent cost accounting.

4. The cost accounting method based on the production line counting standard according to claim 1, characterized in that, Step S3 includes the following steps: Step S301: Develop a program to calculate product output. Based on the external system transmitting product output data in real time according to the agreed offline time, calculate the output value according to the product accounting detail of different processes, production date, product type, factory, and production line. Step S302: Establish a database output result table and store the output value YEILD calculated in step S301.

5. The cost accounting method based on the production line counting standard according to claim 1, characterized in that, Step S4 includes the following steps: Step S401: Develop a batch import program to import the total monthly amount of fixed costs by period, cost center, and activity type. Step S402: Develop a program to calculate the fixed costs of the product. The fixed cost is calculated as follows: Fixed cost amount = Activity rate × Activity volume. The calculation method for activity-based rate is as follows: Activity-based rate = Planned amount for each activity type in each cost center ÷ Number of days in the current month ÷ Daily workload of each activity type × 10000; Step S403: Create a database fixed cost table and store the fixed cost value FIXED_COST calculated in step S402; Step S404: Develop a batch import program to import variable cost daily activity rates in batches by period, cost center, and activity type; Step S405: Develop a program to calculate the variable costs of the product. The calculation method for variable costs is: Variable cost amount = Activity rate * Activity quantity; Step S406: Create a database variable cost table and store the variable cost value VARIABL_COST calculated in step S405.

6. The cost accounting method based on the production line counting standard according to claim 5, characterized in that, In step S402, the workload is taken from the work report data in step S204, and the planned amount is taken from the total monthly planned fixed cost amount in step S401.

7. The cost accounting method based on the production line counting standard according to claim 5, characterized in that, In step S405, the workload is taken from the work report data in step S204, and the planned amount is taken from the variable daily work rate in step S404.

8. The cost accounting method based on the production line counting standard according to claim 1, characterized in that, Step S5 includes the following steps: Step S501: Classify the materials input into production into different material types: Raw materials purchased into the factory are defined as non-self-made materials, material type A; Materials made in-house but not in-house by this department are defined as non-self-made materials, material type B; Materials produced by the same department within the company are defined as self-made materials by this department, material type C. Step S502: Establish price tables for different databases to store material prices by category, and create a batch import program to store the purchase price, intermediate product transfer price, and material standard price into the corresponding tables respectively; Step S503: Develop a program to calculate product input. Different material prices are used for different material types. When the material type is A, the purchase price is used. When the material type is B, the intermediate transfer price is used. When the material type is C, the actual price calculated by the previous process is used according to the input-output relationship. Step S504: Establish a database feeding result table and store the feeding cost value CONSUMPTION calculated in step S503.

9. The cost accounting method based on the production line as described in claim 8, characterized in that, In step S503, when calculating the material input cost of self-made materials in this department, there may be a situation of cyclical input. At this time, the input cycle is cut off by defining the product transfer level, and the input cost of the materials whose cycle is cut off is calculated using the standard price.

10. The cost accounting method based on the production line as described in claim 1, characterized in that, Step S6 includes the following steps: Step S601: Develop a program to calculate product cost. Total product cost TOTAL_COST = FIXED_COST + VARIABL_COST + CONSUMPTION; Unit product cost UNIT_COST = TOTAL_COST ÷ YEILD. Step S602: Set up a scheduled execution task for the above cost accounting program. The company's production costs are calculated through the scheduled execution of the program.

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