Cost sharing engine method

Abstract

The invention discloses a cost sharing engine method. The engine method comprises the following steps: acquiring original cost; allocating the original cost to a profit institution; apportioning to account business from the profit institution; and analyzing the cost by adopting an analysis method. And scientific and efficient cost allocation engine calculation logic and an efficient data model in the engine are realized.

Description

Technical Field

[0001] The present invention relates to the field of enterprise comprehensive business planning system, and in particular to a cost allocation engine method. Background Art

[0002] With the establishment of the enterprise's comprehensive business planning system and the deepening of various governance system reforms, there is an urgent need to conduct quantitative and detailed input-output analysis on all aspects to provide a basis for the preparation, decomposition and monitoring of comprehensive business plans. The company urgently needs to achieve quantitative analysis of costs, benefits, input-output, and focus on the input-output ratio of corporate business decisions, providing a scientific basis for corporate operating cost control and the improvement of comprehensive profitability.

[0003] Disadvantages of existing technology:

[0004] 1. Currently, the expenses incurred by the enterprise are only recorded in the financial department or the department responsible for the expenses, and the income and use departments of the expenses cannot be recorded.

[0005] 2. Some companies have already linked corporate expense costs with organizational structures, but are unable to link them with specific businesses, and have failed to achieve the transition from extensive to intensive operations.

[0006] 3. Current existing technologies cannot achieve refined cost management and cannot accurately calculate the true profit of each business of the enterprise. Summary of the invention

[0007] In view of the above problems, the present invention is proposed to provide a cost allocation engine method that overcomes the above problems or at least partially solves the above problems.

[0008] According to one aspect of the present invention, a cost allocation engine method is provided, the engine method comprising:

[0009] Get the original cost;

[0010] apportioning said original expenses to profit institutions;

[0011] apportionment from said profit institution to account business;

[0012] Analytical methods are used to analyze the costs.

[0013] Optionally, the obtaining of the original fee specifically includes:

[0014] The original expenses are counted, including the company's water and electricity charges, property fees, rent, reimbursement expenses, wages, five insurances and one fund for human resources, and travel expenses.

[0015] Optionally, the statistical original cost specifically includes:

[0016] Confirm the scope of expenses and calculate the scope of expenses that need to be shared;

[0017] Original expense data, statistics of data that require expense allocation, determine whether it is a profit center or a cost center based on organizational attributes. The expenses of the cost center need to be allocated to the profit center, and part of the expenses of the profit center are directly allocated to the account business.

[0018] Optionally, the allocating the original expenses to the profit organization specifically includes: performing cost restoration, the purpose of which is to restore the expenses to the incurring or benefiting organization.

[0019] Optionally, the cost restoration to restore the cost to the incurring or benefiting institution further includes:

[0020] For the restored expenses, the cost center is allocated to the corresponding profit organization.

[0021] Optionally, the allocation from the profit organization to the account business specifically includes:

[0022] The account manager fees and non-account manager fees are separated by the restored costs and the institutions to which the fees belong. The account manager fees are directly allocated to their own accounts, while the non-account manager fees need to be allocated according to the allocation factors.

[0023] Account manager fees are directly allocated to the account in charge through allocation factors;

[0024] Allocate the expenses of the cost center to the profit organization;

[0025] Allocate the institution's expenses to the account;

[0026] Merge the account manager fee allocation to account data and the non-account manager fee allocation to account data into the structure table.

[0027] Optionally, the use of an analytical method to analyze the expenses specifically includes: after the final result table of apportionment is generated, following up on actual business needs to conduct expense composition and expense tracing.

[0028] The present invention provides a cost allocation engine method, the engine method comprising: obtaining original expenses; allocating the original expenses to profit institutions; allocating from the profit institutions to account businesses; and analyzing the expenses using an analysis method. High-tech cost allocation engine calculation logic and efficient data model in the engine.

[0029] The above description is only an overview of the technical solution of the present invention. In order to more clearly understand the technical means of the present invention, it can be implemented according to the contents of the specification. In order to make the above and other purposes, features and advantages of the present invention more obvious and easy to understand, the specific implementation methods of the present invention are listed below. BRIEF DESCRIPTION OF THE DRAWINGS

[0030] In order to more clearly illustrate the technical solutions of the embodiments of the present invention, the accompanying drawings required for use in the description of the embodiments will be briefly introduced below. Obviously, the accompanying drawings described below are only some embodiments of the present invention. For ordinary technicians in this field, other accompanying drawings can be obtained based on these accompanying drawings without paying creative work.

[0031] Figure 1 A flow chart of a cost allocation engine method provided by an embodiment of the present invention;

[0032] Figure 2 A flowchart of a specific allocation method provided by an embodiment of the present invention;

[0033] Figure 3 A schematic diagram of a final allocation result table provided in an embodiment of the present invention. DETAILED DESCRIPTION

[0034] The exemplary embodiments of the present disclosure will be described in more detail below with reference to the accompanying drawings. Although the exemplary embodiments of the present disclosure are shown in the accompanying drawings, it should be understood that the present disclosure can be implemented in various forms and should not be limited by the embodiments set forth herein. On the contrary, these embodiments are provided to enable a more thorough understanding of the present disclosure and to fully convey the scope of the present disclosure to those skilled in the art.

[0035] The terms "comprises" and "having" and any variations thereof in the description embodiments, claims and drawings of the present invention are intended to cover non-exclusive inclusions, for example, including a series of steps or units.

[0036] The technical solution of the present invention is further described in detail below in conjunction with the accompanying drawings and embodiments.

[0037] With the establishment of the enterprise's comprehensive business planning system and the deepening of various governance system reforms, there is an urgent need to conduct quantitative and detailed input-output analysis on all aspects to provide a basis for the preparation, decomposition and monitoring of comprehensive business plans. The company urgently needs to achieve quantitative analysis of costs, benefits, input-output, and focus on the input-output ratio of corporate business decisions, providing a scientific basis for corporate operating cost control and the improvement of comprehensive profitability.

[0038] This technical solution enables the company's overall expenses to be allocated to each specific business, and realizes the transition from extensive expense management to refined expense management. It realizes the principle of "who uses, who benefits, who pays", objectively allocates the expenses of the reporting period to the relevant responsible entities, and truly reflects the profit (loss) situation.

[0039] like Figure 1As shown, the overall business process includes: allocating the original expenses to the profit organization, then allocating them from the profit organization to the account business, and then analyzing the expenses through analytical methods.

[0040] like Figure 2 The specific allocation plan is as follows:

[0041] The original expenses are counted and then restored to the using institution; the account manager expenses are then differentiated and directly allocated to the account (the account manager belongs to the profit institution, not the cost institution, by default); the non-account manager expenses are allocated to the profit institution, and then allocated from the profit institution to the account business.

[0042] Solution steps

[0043] Step 1: Count the original expenses, such as the company's water and electricity fees, property fees, rent fees, reimbursement expenses, wages, five insurances and one housing fund for human resources, and travel expenses. Statistics can be made according to expense items;

[0044] 1.1 Confirm the scope of expenses: Count the scope of expenses that need to be shared

[0045] Table name Field Name Remark Cost Range Table Expense Items 660143 Cost Range Table Fee Name Rental Fees Cost Range Table Maintainer Admin Cost Range Table Maintenance Date 20240101

[0046] Table 1: Cost range table data

[0047]

[0048]

[0049] 1.2 Original expense data: Statistics need expense allocation data. The organizational attributes of this table are particularly important. The organizational attributes are used to determine whether it is a profit center or a cost center, because the expenses of the cost center need to be allocated to the profit center, and part of the expenses of the profit center are directly allocated to the account business.

[0050] Table name Field Name Remark Original cost data Data date 20240131 Original cost data Institution Number 10030112 Original cost data Institution Name Interbank Finance Original cost data Institutional attributes Profit Center Original cost data Currency Code CNY Original cost data Currency Name RMB Original cost data Expense Items 660143 Original cost data Fee Name Rental Fees Original cost data Balance 1000 Original cost data Remark

[0051] Table 2: Original cost data

[0052] Data date Institution Code Institution Name Institutional attributes Currency Code Currency Name Expense Items Fee Name Balance 20240131 10010101 Bank leadership Cost Center CNY RMB 5208052 Employee wages 1000 20240131 10020301 Information Technology Cost Center CNY RMB 5208052 Employee wages 500 20240131 10020302 Planning and Financial Type Cost Center CNY RMB 5208052 Employee wages 100 20240131 10030112 Interbank financial type Profit Center CNY RMB 5208052 Employee wages 1000 20240131 10030112 Interbank financial type Profit Center CNY RMB 5208021 Business entertainment expenses 2000

[0053] Step 2: Cost recovery, which is to recover the costs to the incurring or benefiting institutions;

[0054] For example, the office rent is 2,000 yuan, and when accounting is reimbursed, it will be recorded as 2,000 yuan in the Finance Department; but during use, it is divided into the Human Resources Department, Corporate Department, Retail Department, and Finance Department, and each department has 10 people. Then, according to the personnel as the reduction factor, each department is allocated 500 yuan; specific business data:

[0055] 2.1 Original accounting expense table:

[0056] Table name Field Name cost Original accounting expense table Data date 20240131 Original accounting expense table Expense Items Rental Fees Original accounting expense table mechanism Finance Department Original accounting expense table cost 2000

[0057] Table 1: Original accounting expense table data, the data source comes from the company's internal accounting system.

[0058] Serial number Data date Expense Items mechanism cost 1 20240131 Rental Fees Finance Department 2000 NTD

[0059] 2.2 Factor data table: The reduction factor is the number of people in the department, that is, the factors are reduced to the revenue department.

[0060] Reduction factor unit price = [factor value / (total of reduction range factors)] * factor ratio

[0061] Restoration cost = cost to be restored * unit price of restoration factor, and the corresponding restoration cost for each institution will be obtained.

[0062] Table name Field Name cost Factor Data Table Data date 20240131 Factor Data Table mechanism Finance Department Factor Data Table Reduction Factor Department Number Factor Data Table Factor Data 10 Factor Data Table Factor Proportion 100％ Factor Data Table Factor unit price 0.25

[0063] Note: 1) The data source of the factor data table is system statistics and supplementary data.

[0064] Table 2: Factor data table data

[0065]

[0066]

[0067] 2.3 Cost restoration information table: cost information after cost restoration

[0068] Reduction factor unit price = [factor value / (total of reduction range factors)] * factor ratio

[0069] Restoration cost = cost to be restored * restoration factor unit price, then the restoration cost corresponding to each institution can be obtained

[0070] Table name Field Name cost Fee Recover Information Sheet Data date 20240131 Fee Recover Information Sheet Reduction mechanism Human Resources Department Fee Recover Information Sheet Original institution Finance Department Fee Recover Information Sheet Original cost 2000 Fee Recover Information Sheet Factor Data 10 Fee Recover Information Sheet Factor unit price 0.25 Fee Recover Information Sheet Restoration Fee 500

[0071] Table 3: Cost recovery information table data

[0072] Serial number Data date Reduction mechanism Original institution Original cost Factor Data Factor unit price Restoration Fee 1 20240131 Finance Department Finance Department 2000 10 0.25 500 2 20240131 Human Resources Department Finance Department 2000 10 0.25 500 3 20240131 Corporate Department Finance Department 2000 10 0.25 500 4 20240131 Retail Department Finance Department 2000 10 0.25 500

[0073] Step 3: Cost allocation: allocate the restored expenses from the cost center to the corresponding profit organization. (The cost center does not have real business, only the profit center has real business).

[0074] The core models and methods involved in this technical solution require data preparation in advance. The demonstration data is as follows:

[0075] Table 1 Basic information table of restored expenses (generated through processing of expense restoration information table)

[0076] Table name Field Name cost Basic information table of costs after restoration Data date 20240131 Basic information table of costs after restoration Institution Code 10010101 Basic information table of costs after restoration Institution Name Bank leadership Basic information table of costs after restoration Institutional attributes Cost Center Basic information table of costs after restoration Currency Code CNY Basic information table of costs after restoration Currency Name RMB Basic information table of costs after restoration Expense Items 5208052 Basic information table of costs after restoration Fee Name Employee wages Basic information table of costs after restoration Balance 1000

[0077] Table 1 Data of basic information table of cost after restoration (demonstration data preparation)

[0078] Data date Institution Code Institution Name Institutional attributes Currency Code Currency Name Expense Items Fee Name Balance 20240131 10010101 Bank leadership Cost Center CNY RMB 5208052 Employee wages 1000 20240131 10020301 Information Technology Cost Center CNY RMB 5208052 Employee wages 500 20240131 10020302 Planning and Financial Type Cost Center CNY RMB 5208052 Employee wages 100 20240131 10030112 Interbank financial type Profit Center CNY RMB 5208052 Employee wages 1000 20240131 10030112 Interbank financial type Profit Center CNY RMB 5208021 Business entertainment expenses 2000

[0079] Table 2 Motivation Registration Table (Demonstration Data Preparation)

[0080] Serial number Allocation Factor Proportion 1 Monthly average balance 20％ 2 Operating income 80％

[0081] Table 3 Company business table (the final goal is not to allocate the restored expenses to the business account level) (Demonstration data preparation)

[0082]

[0083]

[0084] Table 4 Personnel information table (demonstration data preparation)

[0085] Serial number mechanism Institution Name Employee Number Name salary 1 10010101 Bank leadership 101101 Zhang San 2 10010101 Bank leadership 101102 Li Si 3 10020301 Information Technology 101105 First 4 10020301 Information Technology 101106 Second 5 10020301 Information Technology 101107 C 6 10020302 Planning and Financial Type 101108 C1 7 10020302 Planning and Financial Type 101109 C2 8 10030112 Interbank financial type 101110 Wang Wu 800 9 10030112 Interbank financial type 101111 Ma Liu 1200 10 10020301 Wealth Management 101112 A1 11 10020301 Wealth Management 101113 A2 12 10020301 Wealth Management 101114 A3 13 10020301 Wealth Management 101115 A4 14 10020301 Wealth Management 101116 A5

[0086] Allocation step 1: Split the account manager fees and non-account manager fees by the restored costs and the institutions to which the fees belong; the account manager fees can be directly allocated to their own accounts, while the non-account manager fees need to be allocated according to the allocation factors. Distinguish between account manager fees and non-account manager fees, and the distinction standard is the direct costs such as human resources costs incurred by the profit institution.

[0087] Through technical data preparation: Non-account manager fees

[0088] Serial number Level 3 subjects Level 3 Subject Name mechanism Institution Name Numeric source Remark 1 5209052001 Employee wages 10010101 Bank leadership 1000 P2102 Management Center 2 5209052001 Employee wages 10020301 Information Technology 500 P2102 Support Center 3 5209052001 Employee wages 10020302 Planning and Financial Type 100 P2102 Support Center 4 5209021000 Business entertainment expenses 10030112 Interbank financial type 1000 P2102 Profit Center

[0089] Obtained through technical data preparation: Account manager fees

[0090] Serial number Level 3 subjects Level 3 Subject Name mechanism Institution Name Numeric source Remark 1 5209052001 Employee wages 10030112 Interbank financial type 2000 P2101 Profit Center

[0091] Allocation step 2: The account manager fees are directly allocated to the accounts under his / her charge through the allocation factors.

[0092] Allocation factor unit price = [factor value / (total of reduction range factors)] * factor ratio

[0093] The apportioned costs = costs to be restored * unit price of restoration factor, and the corresponding restoration costs for each institution can be obtained.

[0094] 1) Calculate the corresponding account allocation factor, ratio, and unit price

[0095]

[0096]

[0097] The allocated expenses corresponding to each allocation factor are calculated through the unit price of the allocation factor and the expenses to be allocated (in this demonstration case, Wang Wu and Ma Liu's salary of 2,000 yuan is allocated to the accounts responsible for Wang Wu and Ma Liu).

[0098] Monthly average balance Operating income Primary Key account product Responsible Agency account Manager Allocation factor 1 Unit Price 1 Fee 1 Allocation factor 2 Unit Price 2 Fee 2 source Fee Type P2101_P51_0001 L001 MA001 10030112 Wang Wu 1,000.00 0.03 26.67 50.00 0.22 177.78 P2101_P51 5209052001 P2101_P51_0002 L002 MA001 10030112 Wang Wu 2,000.00 0.07 53.33 60.00 0.27 213.33 P2101_P51 5209052001 P2101_P51_0003 L003 MA002 10030112 Wang Wu 3,000.00 0.10 80.00 70.00 0.31 248.89 P2101_P51 5209052001 P2101_P51_0004 L004 MA002 10030112 Ma Liu 2,000.00 0.10 120 20.00 0.20 240.00 P2101_P51 5209052001 P2101_P51_0005 L005 MA002 10030112 Ma Liu 2,000.00 0.10 120 60.00 0.60 720.00 P2101_P51 5209052001

[0099] Allocation step 3: Allocate the costs of the cost center to the profit organization

[0100] 1) Calculate the corresponding account allocation factor, ratio, and unit price

[0101]

[0102] 2) Calculate the allocated expenses corresponding to each allocation factor through the unit price of the allocation factor and the expenses to be allocated (this demonstration case allocates non-client manager expenses to the account).

[0103] Non-account manager expenses to be allocated (excluding profit centers)

[0104] Serial number Fee Type Fee Name mechanism Institution Name Numeric source Remark 1 5209052001 Employee wages 10010101 Bank leadership 1000 P2102 Management Center 3 5209052001 Employee wages 10020301 Information Technology 500 P2102 Management Center 4 5209052001 Employee wages 10020302 Planning and Financial Type 100 P2102 Management Center

[0105] 3) The result table after the institution's allocation is calculated by using the allocation factor and non-client manager fees to be allocated.

[0106] Primary Key mechanism Institution Name Cost sharing1 Cost sharing 2 Spread the cost Cost Source Source Agency Fee Type Cost Type Expense Category Name P29_1010_0001 10030101 Wealth Management 113.04 237.84 350.88 P29_1010 10010101 5209052001 1 Cost Sharing P29_1010_0002 10030112 Interbank financial type 86.96 562.16 649.12 P29_1010 10010101 5209052001 1 Cost Sharing P29_1020_0001 10030101 Wealth Management 56.52 118.92 175.44 P29_1020 10020301 5209052001 1 Cost Sharing P29_1020_0002 10030112 Interbank financial type 43.48 281.08 324.56 P29_1020 10020301 5209052001 1 Cost Sharing P29_1020_0003 10030101 Wealth Management 11.30 23.78 35.09 P29_1020 10020302 5209052001 1 Cost Sharing P29_1020_0004 10030112 Interbank financial type 8.70 56.22 64.91 P29_1020 10020302 5209052001 1 Cost Sharing P29_2010_0001 10030112 Interbank financial type 1,000.00 P29_1020 10030112 5209052001 2 Original cost

[0107] Allocation step 4: Allocate the institution's expenses to the account

[0108] 1) After the result table of institutional apportionment is summarized

[0109] Primary Key mechanism Institution Name Cost 1001 10030101 Wealth Management 1142.86 1002 10030112 Interbank financial type 1457.14

[0110] 2) Calculate the allocated cost corresponding to each allocation factor through the allocation factor unit price and the cost to be allocated

[0111]

[0112]

[0113] 3) Based on the allocation factors and the expenses to be allocated, the results table of the institutional allocation account

[0114]

[0115] Allocation step 5: Merge the account manager's fee allocation to the account data and the non-account manager's fee allocation to the account data into the structure table

[0116] The final result of the apportionment is shown in the table below: Figure 3 shown.

[0117] Step 4: Decompose the allocation structure table to conduct cost analysis. After the final allocation result table is generated, follow up on actual business needs to conduct cost composition and cost tracing.

[0118] Beneficial effects: The main goal of the present invention is to refine cost and expense management, and truly achieve the goal of who uses, who benefits, and who bears the cost; through the application of the present invention, quantitative and detailed input-output analysis can be achieved, providing a basis for the preparation, decomposition, and monitoring of comprehensive business plans.

[0119] The present invention allows the cost of an organization to be allocated to specific account businesses according to the logic of the engine, which not only effectively manages the company's costs, but also accurately analyzes the profits of the business.

[0120] The above specific implementation methods further illustrate the objectives, technical solutions and beneficial effects of the present invention in detail. It should be understood that the above are only specific implementation methods of the present invention and are not intended to limit the scope of protection of the present invention. Any modifications, equivalent substitutions, improvements, etc. made within the spirit and principles of the present invention should be included in the scope of protection of the present invention.

Claims

1. A cost allocation engine method, characterized in that: The engine method comprises: Get the original cost; apportioning said original expenses to profit institutions; apportionment from said profit institution to account business; Analytical methods are used to analyze the costs.

2. A cost allocation engine method according to claim 1, characterized in that: The acquisition original fee specifically includes: The original expenses are counted, including the company's water and electricity charges, property fees, rent, reimbursement expenses, wages, five insurances and one fund for human resources, and travel expenses.

3. A cost allocation engine method according to claim 2, characterized in that: The statistical original costs specifically include: Confirm the scope of expenses and calculate the scope of expenses that need to be shared; Original expense data, statistics of data that require expense allocation, determine whether it is a profit center or a cost center based on organizational attributes. The expenses of the cost center need to be allocated to the profit center, and part of the expenses of the profit center are directly allocated to the account business.

4. A cost allocation engine method according to claim 1, characterized in that: The allocation of the original costs to the profit organization specifically includes: cost restoration, which is used to restore the costs to the incurring or benefiting organization.

5. A cost allocation engine method according to claim 1, characterized in that: The cost restoration is to restore the cost to the incurring or benefiting institution and also includes: For the restored expenses, the cost center is allocated to the corresponding profit organization.

6. A cost allocation engine method according to claim 1, characterized in that: The business allocated from the profit institution to the account specifically includes: The account manager fees and non-account manager fees are separated by the restored costs and the institutions to which the fees belong. The account manager fees are directly allocated to their own accounts, while the non-account manager fees need to be allocated according to the allocation factors. Account manager fees are directly allocated to the account in charge through allocation factors; Allocate the expenses of the cost center to the profit organization; Allocate the institution's expenses to the account; Merge the account manager fee allocation to account data and the non-account manager fee allocation to account data into the structure table.

7. A cost allocation engine method according to claim 1, characterized in that: The analysis method used to analyze the expenses specifically includes: after the final result table of allocation is generated, follow up the actual business needs to conduct expense composition and expense tracing.

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