Actual cost accounting system and method for simulating measurement and calculation

Abstract

The invention discloses an actual cost accounting system and method for simulation measurement and calculation, the system comprises a simulation product cost accumulation module, a simulation cost allocation module, a simulation actual cost calculation module and a simulation cost analysis module, and the method comprises the following steps: S1, carrying out data check before calculation; s2, processing non-direct product consumption difference; s3, apportioning the cost of the cost center; and S4, calculating the actual cost of the simulated product. According to the invention, the cost information about to occur is predicted according to the purpose of measurement and analysis, the product cost is automatically calculated according to a built-in measurement algorithm, the method is accurate and efficient, and a cost analysis report is timely issued based on an accounting result; the method supports multi-version business data acquisition, including data acquisition of actual business and pre-estimated business, calculates multi-version simulation cost on the premise of different businesses, the simulation cost covers manufacturing cost, sales cost and inventory cost, forms a real and accurate pre-estimated cost analysis report at any time, and supports real-time operation analysis.

Description

Technical Field

[0001] The present invention relates to the field of simulation calculation, and in particular to an actual cost accounting system and method for simulation calculation. Background Art

[0002] Since cost accounting related elements are collected manually or with the help of scattered business systems, the data volume is large, the sorting is time-consuming, the algorithms are numerous, and the steps are long, not only the work efficiency is low and errors are prone to occur, but also the timeliness of management analysis cannot be met. In order to improve the internal management of the enterprise and improve economic benefits, cost managers collect and summarize cost accounting related elements manually or with the help of business systems every month, and use simulation to measure the actual cost accounting method to calculate the actual cost of the product and related analysis reports, so as to make predictions and decisions, formulate plans, control business operations, and evaluate performance, thereby improving enterprise management. It is urgently needed to provide an actual cost accounting system and method based on simulation measurement to solve the various problems of manual simulation measurement of actual costs. Summary of the invention

[0003] The purpose of the present invention is to propose an actual cost accounting system and method for simulation and measurement in order to address the difficulties encountered by cost managers in collecting cost accounting elements, the large amount of data, time-consuming sorting, easy generation of data ambiguity, inaccurate calculations, and untimely accounting and analysis.

[0004] A simulated actual cost accounting system includes a simulated product cost accumulation module, a simulated expense allocation module, a simulated actual cost calculation module, and a simulated cost analysis module; The simulated product cost collects the basic data BOM and process of production, and the accumulation module accumulates and calculates the standard cost data of product simulation layer by layer, simulating the standard cost of the product in and out of the warehouse with actual cost as the comparison benchmark for difference analysis; The simulated cost allocation module collects the original costs of the cost center filled in by the general ledger module of financial management, collects the depreciation of the equipment and plant of each cost center by the asset module of financial management, allocates the collected public cost center costs to workshops, production lines or product series through customized flexible cost allocation rules, and presets or customizes common allocation drivers; The simulated actual cost calculation module calculates the actual cost of the product, the product sales cost and the product inventory cost. The expense cost provides a variety of allocation bases to allocate the cost center expense cost to the product. The material cost adopts the actual cost calculation method based on historical tracing and accumulates step by step to calculate the actual cost of the product. The simulation cost analysis module provides fine-grained, multi-dimensional cost analysis for the actual cost results of the simulation calculation.

[0005] Further, in a simulated actual cost accounting system, the standard cost data includes total cost and cost item cost; The cost items include raw materials, auxiliary materials, direct labor, fuel and power, and manufacturing expenses.

[0006] Further, a simulated actual cost accounting system, wherein the original expenses include employee salaries, transportation expenses, travel expenses, water, electricity, and gas expenses; The preset common allocation factors include working hours and proportions; The custom commonly used allocation factors include allocation factors, allocation rules, and allocation standards; The apportionment basis includes working hours, total output value, cost item output value, and output.

[0007] Further, a simulation-measured actual cost accounting system, wherein the multiple dimensions include organizational dimension, product dimension, and value chain dimension; The organizational dimensions include company, factory, workshop, and production line; The product dimensions include brand, model, product, self-made semi-finished product, and work order; The value chain dimensions include the procurement stage, manufacturing stage, and sales stage to analyze the procurement cost, manufacturing cost, and sales cost of the product; The analysis methods of the simulation cost analysis module include comparison method, year-on-year, quarter-on-quarter and factor analysis.

[0008] A method for actual cost accounting by simulation calculation includes the following sub-steps: S1: Check data before calculation; S2: Processing of indirect product consumption differences; S3: Allocate cost center expenses; S4: Calculate the actual cost of the simulated product.

[0009] Furthermore, in a method for calculating actual cost through simulation, step S1 includes the following sub-steps: S11: Check whether all production cost accounts are recorded in the simulation layer, whether the accounting period of the business module is closed, and whether the inventory details are consistent with the general ledger details; S12: Check whether the general ledger, inventory, and material cost difference accounts are consistent.

[0010] Furthermore, in a method for calculating actual cost by simulation, step S2 includes the following sub-steps: S21: Trace the material consumption quantity and inventory quantity according to the first-in-first-out principle, and form a quantity traceability ledger for purchased and self-made materials; S22: Calculate the actual unit cost of purchased materials in the current period, and trace the ledger according to the material quantity. The formula is: Actual cost of current consumption = quantity 1 of consumption period in the previous period ´ actual cost of 1 unit in the previous period + quantity 2 of consumption period in the previous period ´ actual cost of 2 units in the previous period + ... + quantity 12 of consumption period in the previous period ´ actual cost of 12 units in the previous period; S23: Calculate the actual unit cost of purchased materials. The formula is: Actual cost per unit of consumption in the current period = Actual cost per unit of consumption in the current period / Total quantity consumed in the current period; S24: Calculate the non-production consumption difference of purchased materials and generate the current period difference carry-forward voucher. The formula is: Non-production consumption variance = non-production consumption quantity * actual unit consumption cost of the current period - standard consumption cost; S25: forming simulated voucher debit and credit; The simulated voucher is used to consume the other party, specifically the voucher details of non-production consumption materials; The simulated voucher credit is the material transfer difference account, specifically the main business cost - material difference.

[0011] Furthermore, in a method for calculating actual cost through simulation, step S3 includes the following sub-steps: S31: Public expenses or indirect expenses incurred by auxiliary cost centers during the production process are allocated to the production cost center according to the allocation rules; S32: The system allocates the cost center of the transferor to the cost center and the allocation driver according to the allocation rules; S33: Calculate the amount transferred out of the cost center and generate the debit and credit of the allocation accounting voucher; The apportionment accounting voucher is debited as an apportionment account and transferred to the cost center; The apportionment accounting voucher is credited to the apportionment account and transferred out of the cost center.

[0012] Furthermore, in a method for calculating actual cost through simulation, step S4 includes the following sub-steps: S41: sort the materials consumed in the production process, semi-finished products and finished products through multiple levels, and calculate the work orders corresponding to the self-made materials at each level; The work orders include repetitive manufacturing work orders, discrete work orders, and project work orders; S42: Start from the lowest level work order, carry forward the actual cost of the work order level by level, and finally calculate the actual cost of the product; S421: Calculate the purchased parts and intermediate self-made semi-finished products, production consumption is based on the first-in-first-out principle, and the actual cost of the historical period is calculated retroactively; S422: Calculate the actual cost of the simulated product and trace back to the cost structure of the historical period.

[0013] The beneficial effects of the present invention are as follows: through a system and method for actual cost accounting based on simulation and measurement, according to the purpose of measurement and analysis, the cost information to be incurred is predicted, and according to the built-in measurement algorithm, the product cost is automatically calculated accurately and efficiently, and a cost analysis report is issued in time based on the accounting results; it supports multi-version business data collection, including data collection of actual business and estimated business, and under different business premises, multi-version simulation costs are calculated. The simulation costs cover manufacturing costs, sales costs and inventory costs, and a true and accurate estimated cost analysis report can be formed at any time to support real-time business analysis. BRIEF DESCRIPTION OF THE DRAWINGS

[0014] Figure 1 It is a structural diagram of the actual cost accounting system based on simulation and measurement.

[0015] Figure 2 It is a flow chart of the actual cost accounting method based on simulation measurement. DETAILED DESCRIPTION

[0016] In order to have a clearer understanding of the technical features, purposes and effects of the present invention, specific embodiments of the present invention are now described with reference to the accompanying drawings.

[0017] As attached Figure 1 As shown, a simulated actual cost accounting system includes a simulated product cost accumulation module, a simulated expense allocation module, a simulated actual cost calculation module, and a simulated cost analysis module; The simulated product cost collects the basic data BOM and process of production, and the accumulation module accumulates and calculates the standard cost data of product simulation layer by layer, simulating the standard cost of the product in and out of the warehouse with actual cost as the comparison benchmark for difference analysis; The simulated cost allocation module collects the original costs of the cost center filled in by the general ledger module of financial management, collects the depreciation of the equipment and plant of each cost center by the asset module of financial management, allocates the collected public cost center costs to workshops, production lines or product series through customized flexible cost allocation rules, and presets or customizes common allocation drivers; The simulated actual cost calculation module calculates the actual cost of the product, the product sales cost and the product inventory cost. The expense cost provides a variety of allocation bases to allocate the cost center expense cost to the product. The material cost adopts the actual cost calculation method based on historical tracing and accumulates step by step to calculate the actual cost of the product. The simulation cost analysis module provides fine-grained, multi-dimensional cost analysis for the actual cost results of the simulation calculation.

[0018] Further, in a simulated actual cost accounting system, the standard cost data includes total cost and cost item cost; The cost items include raw materials, auxiliary materials, direct labor, fuel and power, and manufacturing expenses.

[0019] Further, a simulated actual cost accounting system, wherein the original expenses include employee salaries, transportation expenses, travel expenses, water, electricity, and gas expenses; The preset common allocation factors include working hours and proportions; The custom commonly used allocation factors include allocation factors, allocation rules, and allocation standards; The apportionment basis includes working hours, total output value, cost item output value, and output.

[0020] Further, a simulation-measured actual cost accounting system, wherein the multiple dimensions include organizational dimension, product dimension, and value chain dimension; The organizational dimensions include company, factory, workshop, and production line; The product dimensions include brand, model, product, self-made semi-finished product, and work order; The value chain dimensions include the procurement stage, manufacturing stage, and sales stage to analyze the procurement cost, manufacturing cost, and sales cost of the product; The analysis methods of the simulation cost analysis module include comparison method, year-on-year, quarter-on-quarter and factor analysis.

[0021] As attached Figure 2 As shown, a method for actual cost accounting by simulation calculation includes the following sub-steps: S1: Check data before calculation; S2: Processing of indirect product consumption differences; S3: Allocate cost center expenses; S4: Calculate the actual cost of the simulated product.

[0022] Furthermore, in a method for calculating actual cost through simulation, step S1 includes the following sub-steps: S11: Check whether all production cost accounts are recorded in the simulation layer, whether the accounting period of the business module is closed, and whether the inventory details are consistent with the general ledger details; S12: Check whether the general ledger, inventory, and material cost difference accounts are consistent.

[0023] Furthermore, in a method for calculating actual cost by simulation, step S2 includes the following sub-steps: S21: Trace the material consumption quantity and inventory quantity according to the first-in-first-out principle, and form a quantity traceability ledger for purchased and self-made materials; S22: Calculate the actual unit cost of purchased materials in the current period, and trace the ledger according to the material quantity. The formula is: Actual cost of current consumption = quantity 1 of consumption period in the previous period ´ actual cost of 1 unit in the previous period + quantity 2 of consumption period in the previous period ´ actual cost of 2 units in the previous period + ... + quantity 12 of consumption period in the previous period ´ actual cost of 12 units in the previous period; S23: Calculate the actual unit cost of purchased materials. The formula is: Actual cost per unit of consumption in the current period = Actual cost per unit of consumption in the current period / Total quantity consumed in the current period; S24: Calculate the non-production consumption difference of purchased materials and generate the current period difference carry-forward voucher. The formula is: Non-production consumption variance = non-production consumption quantity * actual unit consumption cost of the current period - standard consumption cost; S25: forming simulated voucher debit and credit; The simulated voucher is used to consume the other party, specifically the voucher details of non-production consumption materials; The simulated voucher credit is the material transfer difference account, specifically the main business cost - material difference.

[0024] Furthermore, in a method for calculating actual cost through simulation, step S3 includes the following sub-steps: S31: Public expenses or indirect expenses incurred by auxiliary cost centers during the production process are allocated to the production cost center according to the allocation rules; S32: The system allocates the cost center of the transferor to the cost center and the allocation driver according to the allocation rules; S33: Calculate the amount transferred out of the cost center and generate the debit and credit of the allocation accounting voucher; The apportionment accounting voucher is debited as an apportionment account and transferred to the cost center; The apportionment accounting voucher is credited to the apportionment account and transferred out of the cost center.

[0025] Furthermore, in a method for calculating actual cost through simulation, step S4 includes the following sub-steps: S41: sort the materials consumed in the production process, semi-finished products and finished products through multiple levels, and calculate the work orders corresponding to the self-made materials at each level; The work orders include repetitive manufacturing work orders, discrete work orders, and project work orders; S42: Start from the lowest level work order, carry forward the actual cost of the work order level by level, and finally calculate the actual cost of the product; S421: Calculate the purchased parts and intermediate self-made semi-finished products, production consumption is based on the first-in-first-out principle, and the actual cost of the historical period is calculated retroactively; S422: Calculate the actual cost of the simulated product and trace back to the cost structure of the historical period.

[0026] This solution uses a simulated actual cost accounting system and method to predict the cost information to be incurred according to the purpose of measurement and analysis, and automatically calculates product costs based on the built-in measurement algorithm. It is accurate and efficient, and a cost analysis report is issued in a timely manner based on the accounting results. It supports multi-version business data collection, including data collection of actual business and estimated business. Under different business premises, multi-version simulation costs are calculated. The simulation costs cover manufacturing costs, sales costs and inventory costs, and a true and accurate estimated cost analysis report can be formed at any time to support real-time business analysis.

[0027] The above shows and describes the basic principles and main features of the present invention and the advantages of the present invention. It should be understood by those skilled in the art that the present invention is not limited to the above embodiments. The above embodiments and descriptions are only for explaining the principles of the present invention. Without departing from the spirit and scope of the present invention, the present invention may have various changes and improvements, which fall within the scope of the present invention to be protected. The scope of protection of the present invention is defined by the attached claims and their equivalents.

Claims

1. A simulation-based actual cost accounting system, characterized in that: Including simulation product cost accumulation module, simulation cost allocation module, simulation actual cost calculation module and simulation cost analysis module; The simulated product cost accumulation module calculates the basic data BOM and process of each layer of production, accumulates and calculates the standard cost data of product simulation, and simulates the standard cost of the product in and out of the warehouse with actual cost as the comparison benchmark for difference analysis; The simulated cost allocation module collects the original costs of the cost center filled in by the general ledger module of financial management, collects the depreciation of the equipment and plant of each cost center by the asset module of financial management, allocates the collected public cost center costs to workshops, production lines or product series through customized flexible cost allocation rules, and presets or customizes common allocation drivers; The simulated actual cost calculation module calculates the actual cost of the product, the product sales cost and the product inventory cost. The expense cost provides a variety of allocation bases to allocate the cost center expense cost to the product. The material cost adopts the actual cost calculation method based on historical tracing and accumulates step by step to calculate the actual cost of the product. The simulation cost analysis module provides fine-grained, multi-dimensional cost analysis for the actual cost results of the simulation calculation.

2. The actual cost accounting system of simulation calculation according to claim 1 is characterized in that: The standard cost data includes total cost and cost item cost; The cost items include raw materials, auxiliary materials, direct labor, fuel and power, and manufacturing expenses.

3. The actual cost accounting system of simulation calculation according to claim 1 is characterized in that: The original expenses include employee salaries, transportation costs, travel expenses, water, electricity, and gas expenses; The preset common allocation factors include working hours and proportions; The custom commonly used allocation factors include allocation factors, allocation rules, and allocation standards; The apportionment basis includes working hours, total output value, cost item output value, and output.

4. The actual cost accounting system of simulation calculation according to claim 1 is characterized in that: The multiple dimensions include organizational dimension, product dimension, and value chain dimension; The organizational dimensions include company, factory, workshop, and production line; The product dimensions include brand, model, product, self-made semi-finished product, and work order; The value chain dimensions include the procurement stage, manufacturing stage, and sales stage to analyze the procurement cost, manufacturing cost, and sales cost of the product; The analysis methods of the simulation cost analysis module include comparison method, year-on-year, quarter-on-quarter and factor analysis.

5. A method for actual cost accounting by simulation calculation, characterized in that: The actual cost accounting system based on the simulation calculation described in any of claims 1 to 4 is implemented, characterized in that the steps include the following sub-steps: S1: Check data before calculation; S2: Processing of indirect product consumption differences; S3: Allocate cost center expenses; S4: Calculate the actual cost of the simulated product.

6. The actual cost accounting method of simulation calculation according to claim 5 is characterized in that: The step S1 comprises the following sub-steps: S11: Check whether all production cost accounts are recorded in the simulation layer, whether the accounting period of the business module is closed, and whether the inventory details are consistent with the general ledger details; S12: Check whether the general ledger, inventory, and material cost difference accounts are consistent.

7. The actual cost accounting method of simulation calculation according to claim 5 is characterized in that: The step S2 comprises the following sub-steps: S21: Trace the material consumption quantity and inventory quantity according to the first-in-first-out principle, and form a quantity traceability ledger for purchased and self-made materials; S22: Calculate the actual unit cost of purchased materials in the current period, and trace the ledger according to the material quantity. The formula is: Actual cost of current consumption = quantity 1 of consumption period in the previous period ´ actual cost of 1 unit in the previous period + quantity 2 of consumption period in the previous period ´ actual cost of 2 units in the previous period + ... + quantity 12 of consumption period in the previous period ´ actual cost of 12 units in the previous period; S23: Calculate the actual unit cost of purchased materials. The formula is: Actual cost per unit of consumption in the current period = Actual cost per unit of consumption in the current period / Total quantity consumed in the current period; S24: Calculate the non-production consumption difference of purchased materials and generate the current period difference carry-forward voucher. The formula is: Non-production consumption variance = non-production consumption quantity * actual unit consumption cost of the current period - standard consumption cost; S25: forming simulated voucher debit and credit; The simulated voucher is used to consume the other party, specifically the voucher details of non-production consumption materials; The simulated voucher credit is the material transfer difference account, specifically the main business cost - material difference.

8. The actual cost accounting method of simulation calculation according to claim 5 is characterized in that: The step S3 comprises the following sub-steps: S31: Public expenses or indirect expenses incurred by auxiliary cost centers during the production process are allocated to the production cost center according to the allocation rules; S32: The system allocates the cost center of the transferor to the cost center and the allocation driver according to the allocation rules; S33: Calculate the amount transferred out of the cost center and generate the debit and credit of the allocation accounting voucher; The apportionment accounting voucher is debited as an apportionment account and transferred to the cost center; The apportionment accounting voucher is credited to the apportionment account and transferred out of the cost center.

9. The actual cost accounting method of simulation calculation according to claim 5 is characterized in that: The step S4 comprises the following sub-steps: S41: sort the materials consumed in the production process, semi-finished products and finished products through multiple levels, and calculate the work orders corresponding to the self-made materials at each level; The work orders include repetitive manufacturing work orders, discrete work orders, and project work orders; S42: Start from the lowest level work order, carry forward the actual cost of the work order level by level, and finally calculate the actual cost of the product; S421: Calculate the purchased parts and intermediate self-made semi-finished products, production consumption is based on the first-in-first-out principle, and the actual cost of the historical period is calculated retroactively; S422: Calculate the actual cost of the simulated product and trace back to the cost structure of the historical period.

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