Cost accounting method and device, electronic equipment and storage medium

Abstract

The invention provides a cost accounting method and device, electronic equipment and a storage medium, and relates to the technical field of data processing, and the method comprises the steps: obtaining cost accounting information which comprises processing information and cost information; cost accounting constraints in the machining process are constructed through the cost accounting information, and the cost accounting constraints comprise a device cost balance constraint, a bill of material cost balance constraint, a cost distribution constraint and a unified material constraint; obtaining an objective function by simultaneously establishing the cost accounting constraint; and based on an interior point method, solving the target function under the cost accounting constraint to obtain the cost of the intermediate product or the product. According to the invention, the cost accounting precision is improved.

Description

Technical Field

[0001] The present invention relates to the field of data processing technology, and in particular to a cost accounting method, device, electronic equipment and storage medium. Background Art

[0002] With the gradual development of the petrochemical industry, its cost accounting problem has become more and more prominent. At present, in the process of cost accounting, manual calculation of product costs in production is often used. However, in the petrochemical production process, due to the large number of production equipment involved and the existence of problems such as loss in production, the accuracy of manual calculation of costs in each link is low. Summary of the invention

[0003] The problem solved by the present invention is how to improve the cost accounting accuracy.

[0004] In order to solve the above problems, the present invention provides a cost accounting method, device, electronic device and storage medium.

[0005] In a first aspect, the present invention provides a cost accounting method, comprising:

[0006] Acquiring cost accounting information, wherein the cost accounting information includes processing information and cost information;

[0007] Constructing cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints;

[0008] Based on the interior point method, the objective function is solved under the cost accounting constraints to obtain the cost of the intermediate product or product.

[0009] Optionally, the cost accounting information includes the outflow stream flow rate, inflow stream flow rate, material cost and fixed cost of each device in the processing flow, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0010] The device cost balance constraint is obtained by the outlet stream flow rate, the inlet stream flow rate, the material cost and the fixed cost of each device in the processing flow;

[0011] Wherein, the device cost balance constraint is:

[0012]

[0013] Among them, m is the output quantity, n is the input quantity, MF_outlet i is the flow rate of the outlet stream i, cost_outlet iis the material cost corresponding to the outflow stream i, MF_inlet j is the flow rate of feed stream j, cost_M is the material cost corresponding to feed stream j, Δcost_M_unit is the deviation between the material cost corresponding to feed stream j and the unified material cost corresponding to feed stream j, and cost_fix is ​​the fixed cost.

[0014] Optionally, the cost accounting information includes the main product flow, main product cost, by-product flow, by-product cost, required material quantity and required material cost in the bill of materials, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0015] The cost balance constraint of the bill of materials is obtained through the main product flow, the main product cost, the by-product flow, the by-product cost, the required material quantity and the required material cost in the bill of materials;

[0016] The BOM cost balance constraint is:

[0017]

[0018] Among them, MF_primary is the flow of the main product, cost_primary is the cost of the main product, m is the number of by-products, n is the number of required materials, MF_aux i is the flow rate of byproduct i, cost_aux i is the cost of the by-product i, MF_inlet j is the required material j flow, cost_M is the unified material cost corresponding to the required material cost, and Δcost_M_bom is the deviation value between the required material cost and the unified material cost corresponding to the required material cost.

[0019] Optionally, the cost accounting information includes the device discharge stream cost, the device cost factor and the cost allocation coefficient, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0020] The cost allocation constraint is obtained by using the device outlet stream cost, the device cost factor and the cost allocation coefficient;

[0021] Wherein, the cost allocation constraint is:

[0022] cost_outlet i -cost_F*coeff i =0,

[0023] Among them, cost_outleti is the cost of the device output stream i, cost_F is the device cost factor, coeff i is the cost allocation coefficient of the device output stream i.

[0024] Optionally, the cost accounting information includes the quantity of similar flow stocks, the cost of similar flow stocks, the flow rate of similar flow stocks, the variable cost and the material cost, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0025] The unified material constraint is obtained by the number of similar streams, the cost of similar streams, the flow rate of similar streams, the variable cost and the material cost;

[0026] The unified material constraints are:

[0027]

[0028] Where n is the number of similar flows for all outlets of material M, cost_M_outlet i is the cost of the same type of stock for the i-th stock, MF_M_outlet i is the flow rate of the same type of flow stream of the i-th stream, var_cost is the variable cost of material M, and cost_M is the cost of material M.

[0029] Optionally, solving the objective function under the cost accounting constraint to obtain the cost of the intermediate product or product includes:

[0030] An unconstrained objective function is obtained by incorporating the cost accounting constraint into the objective function;

[0031] Based on the Newton iteration method, the cost of the intermediate product or product is obtained by solving the unconstrained objective function;

[0032] Wherein, the objective function is:

[0033]

[0034] Where OBJ is the objective function, m is the number of devices, n i is the number of inlet streams of device i, Δcost_M j _uint i is the deviation of the cost of the imported stream j of device i using the uniform material cost cost_M; s is the number of bills of materials, t x is the number of materials in the bill of materials x, Δcost_M y _bom x Deviation of the uniform material cost cost_M for the cost of bill of material x input y.

[0035] Optionally, it also includes:

[0036] Directed graph points are obtained through the inflow and outflow materials of each device;

[0037] The cost of the intermediate product or product is mapped to the points of the directed graph to obtain the cost directed graph.

[0038] In a second aspect, the present invention provides a cost accounting device, comprising: a cost accounting information acquisition module, used to acquire cost accounting information, wherein the cost accounting information includes processing information and cost information;

[0039] A cost accounting constraint acquisition module, used to construct cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints;

[0040] The cost acquisition module is used to solve the objective function under the cost accounting constraints based on the interior point method to obtain the cost of the intermediate product or the product.

[0041] In a third aspect, the present invention provides an electronic device, including a memory and a processor;

[0042] The memory is used to store computer programs;

[0043] The processor is used to implement the cost accounting method as described in the first aspect when executing the computer program.

[0044] In a fourth aspect, the present invention provides a computer-readable storage medium having a computer program stored thereon. When the computer program is executed by a processor, the cost accounting method as described in the first aspect is implemented.

[0045] The beneficial effects of the cost accounting of the present invention are: obtaining cost accounting information, constructing cost accounting constraints in the processing process through the cost accounting information, the cost accounting information includes processing information and cost information in the processing process, taking into account the losses generated in the processing process, which is conducive to improving the cost accounting accuracy. Based on the interior point method, solving the objective function under the cost accounting constraints to obtain the cost of the intermediate product or product, simplifying the calculation process, and improving the cost accounting accuracy. BRIEF DESCRIPTION OF THE DRAWINGS

[0046] Figure 1 A schematic diagram of a cost accounting method according to an embodiment of the present invention;

[0047] Figure 2 A schematic diagram of the location of equipment in a petroleum plant according to an embodiment of the present invention;

[0048] Figure 3 A schematic diagram of the structure of a cost accounting device according to an embodiment of the present invention;

[0049] Figure 4 The figure is a schematic diagram of the structure of an electronic device according to an embodiment of the present invention. DETAILED DESCRIPTION

[0050] In order to make the above-mentioned objects, features and advantages of the present invention more obvious and easy to understand, the specific embodiments of the present invention are described in detail below in conjunction with the accompanying drawings. Although certain embodiments of the present invention are shown in the accompanying drawings, it should be understood that the present invention can be implemented in various forms and should not be interpreted as being limited to the embodiments described herein. On the contrary, these embodiments are provided to provide a more thorough and complete understanding of the present invention. It should be understood that the drawings and embodiments of the present invention are only for exemplary purposes and are not intended to limit the scope of protection of the present invention.

[0051] It should be understood that the various steps described in the method embodiments of the present invention may be performed in different orders and / or in parallel. In addition, the method embodiments may include additional steps and / or omit the steps shown. The scope of the present invention is not limited in this respect.

[0052] The term "including" and its variations used in this document are open inclusions, that is, "including but not limited to"; the term "based on" means "based at least in part on"; the term "one embodiment" means "at least one embodiment"; the term "another embodiment" means "at least one other embodiment"; the term "some embodiments" means "at least some embodiments"; the term "optionally" means "optional embodiments". The relevant definitions of other terms will be given in the following description. It should be noted that the concepts of "first", "second", etc. mentioned in the present invention are only used to distinguish different devices, modules or units, and are not used to limit the order or interdependence of the functions performed by these devices, modules or units.

[0053] It should be noted that the modifications of "one" and "plurality" mentioned in the present invention are illustrative rather than restrictive, and those skilled in the art should understand that, unless otherwise clearly indicated in the context, it should be understood as "one or more".

[0054] The names of the messages or information exchanged between multiple devices in the embodiments of the present invention are only used for illustrative purposes, and are not used to limit the scope of these messages or information.

[0055] In view of the problems existing in the above-mentioned related technologies, this embodiment provides a cost accounting method, device, electronic device and storage medium.

[0056] like Figure 1As shown, a cost accounting method provided by an embodiment of the present invention includes:

[0057] Step 110, obtaining cost accounting information, wherein the cost accounting information includes processing information and cost information.

[0058] Specifically, cost accounting information includes processing information based on the entire plant and the cost of each item. Processing information can be divided into two types: one is given based on each device in the processing flow, and the flow information of materials entering and leaving the device must be clear; the other is given based on the processing material list, which specifies the materials required for the production of intermediates or products per unit and the amount of by-products generated.

[0059] Step 120, constructing cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints.

[0060] Specifically, for each device in the process flow, the device cost balance constraint is constructed based on the given inlet and outlet flow and fixed cost. For each main product in the bill of materials, the bill of materials cost balance constraint is constructed based on the given required materials and by-products. All similar streams in the process are represented by a unified material, and the cost of all outputs (including intermediates and products) in the process is averaged, and the average value is used as the cost of the unified material. If there is a variable cost, the unified material cost needs to be increased by the variable cost to construct a unified material constraint.

[0061] Step 130, based on the interior point method, solve the objective function under the cost accounting constraints to obtain the cost of the intermediate product or product.

[0062] Specifically, the interior point method transforms the constrained problem into an unconstrained problem, and calculates the gradient and Hessian matrix of the objective function. The Hessian matrix is ​​a second-order derivative matrix used to describe the local curvature of the function. The problem is solved using the Newton iteration method, which is an iterative method for approximately solving equations. It can be used to find the roots of equations or functions. A joint constraint is constructed for the cost accounting constraint, and the cost of each feed stream calculated by the material cost is relaxed. The smaller the relaxation, the more accurate the model's description of the problem. Therefore, the cost relaxation of each inlet stream of each device in the model is summed up as the objective function.

[0063] In some more specific embodiments, the purchase cost gives the price of each purchased material. If the processing information is given by the input and output of the device, the cost allocation coefficient specifies the cost proportion of each device output; if the processing information is given by the bill of materials, the cost allocation coefficient specifies the cost proportion of each by-product. The specified cost is given directly to the cost of the individual device output or the individual by-product in the bill of materials, and its priority is higher than the cost allocation coefficient. Fixed costs give the fixed costs of processing the main product of the device or bill of materials. By-product offsets are costs directly added to the intermediate / product.

[0064] In this embodiment, cost accounting information is obtained, and cost accounting constraints in the processing process are constructed through the cost accounting information. The cost accounting information includes processing information and cost information in the processing process, taking into account the losses generated in the processing process, which is conducive to improving the cost accounting accuracy. Based on the interior point method, the objective function is solved under the cost accounting constraints to obtain the cost of the intermediate product or product, simplifying the calculation process and improving the cost accounting accuracy.

[0065] Optionally, the cost accounting information includes the outflow stream flow rate, inflow stream flow rate, material cost and fixed cost of each device in the processing flow, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0066] The device cost balance constraint is obtained by the outlet stream flow rate, the inlet stream flow rate, the material cost and the fixed cost of each device in the processing flow;

[0067] Wherein, the device cost balance constraint is:

[0068]

[0069] Among them, m is the output quantity, n is the input quantity, MF_outlet i is the flow rate of the outlet stream i, cost_outlet i is the material cost corresponding to the outflow stream i, MF_inlet j is the flow rate of feed stream j, cost_M is the material cost corresponding to feed stream j, Δcost_M_unit is the deviation between the material cost corresponding to feed stream j and the unified material cost corresponding to feed stream j, and cost_fix is ​​the fixed cost.

[0070] Optionally, the cost accounting information includes the main product flow, main product cost, by-product flow, by-product cost, required material quantity and required material cost in the bill of materials, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0071] The cost balance constraint of the bill of materials is obtained through the main product flow, the main product cost, the by-product flow, the by-product cost, the required material quantity and the required material cost in the bill of materials;

[0072] The BOM cost balance constraint is:

[0073]

[0074] Among them, MF_primary is the flow of the main product, cost_primary is the cost of the main product, m is the number of by-products, n is the number of required materials, MF_aux i is the flow rate of byproduct i, cost_aux i is the cost of the by-product i, MF_inlet j is the required material j flow, cost_M is the unified material cost corresponding to the required material cost, and Δcost_M_bom is the deviation value between the required material cost and the unified material cost corresponding to the required material cost.

[0075] Specifically, in the bill of materials, MF_primary usually takes unit flow 1. All similar flows in the process are represented by a unified material, and the cost of all outputs (including intermediates and products) in the process is averaged, and the average value is used as the cost of the unified material. If there is a variable cost, the unified material cost needs to be increased by the variable cost.

[0076] Optionally, the cost accounting information includes the device discharge stream cost, the device cost factor and the cost allocation coefficient, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0077] The cost allocation constraint is obtained by using the device outlet stream cost, the device cost factor and the cost allocation coefficient;

[0078] Wherein, the cost allocation constraint is:

[0079] cost_outlet i -cost_F*coeff i =0,

[0080] Among them, cost_outlet i is the cost of the device output stream i, cost_F is the device cost factor, coeff i is the cost allocation coefficient of the device output stream i.

[0081] Specifically, for a device that specifies the cost allocation coefficients for each material output, a device cost factor cost_F is defined.

[0082] For the plant outflow stream i, if no cost is specified, the cost allocation constraint is:

[0083] cost_outlet i -cost_F*coeff i =0,

[0084] Among them, cost_outlet i is the cost of the device output stream i, cost_F is the device cost factor, coeff i is the cost allocation coefficient of the device outlet stream i. The same applies to the case of a given bill of materials, where cost_outlet is the cost of the main product and by-product in the bill of materials, and coeff is the corresponding cost allocation coefficient.

[0085] If outgoing stream i has a specified cost, the constraint is:

[0086] cost_outlet i -cost_given i =0,

[0087] In the formula, cost_given i is the specified cost of outgoing stream i.

[0088] Optionally, the cost accounting information includes the quantity of similar flow stocks, the cost of similar flow stocks, the flow rate of similar flow stocks, the variable cost and the material cost, and the cost accounting constraints in the processing process are constructed by using the cost accounting information, including:

[0089] The unified material constraint is obtained by the number of similar streams, the cost of similar streams, the flow rate of similar streams, the variable cost and the material cost;

[0090] The unified material constraints are:

[0091]

[0092] Where n is the number of similar flows for all outlets of material M, cost_M_outlet i is the cost of the same type of stock for the i-th stock, MF_M_outlet i is the flow rate of the same type of flow stream of the i-th stream, var_cost is the variable cost of material M, and cost_M is the cost of material M.

[0093] Optionally, solving the objective function under the cost accounting constraint to obtain the cost of the intermediate product or product includes:

[0094] An unconstrained objective function is obtained by incorporating the cost accounting constraint into the objective function;

[0095] Based on the Newton iteration method, the cost of the intermediate product or product is obtained by solving the unconstrained objective function;

[0096] Wherein, the objective function is:

[0097]

[0098] Where OBJ is the objective function, m is the number of devices, n i is the number of inlet streams of device i, Δcost_M j _uint i is the deviation of the cost of the imported stream j of device i using the uniform material cost cost_M; s is the number of bills of materials, t x is the number of materials in the bill of materials x, Δcost_M y _bom x Deviation of the uniform material cost cost_M for the cost of bill of material x input y.

[0099] Specifically, a joint constraint is constructed for the total plant cost, and Δcost_M_unit and Δcost_M_bom are introduced to relax the cost of each feed stream calculated by the material cost. The objective function of the model is to find the minimum value of the sum of each Δcost_M_unit and Δcost_M_bom. For all devices in the model, the cost of each imported stream is (cost_M+Δcost_M_unit, for the device cost balance constraint) or (cost_M+Δcost_M_bom, for the bill of materials cost balance constraint). The smaller the relaxation, the more accurate the model's description of the problem. Therefore, the cost relaxation Δcost_M_unit and Δcost_M_bom of each imported stream of each device in the model are summed as the objective function. When solving the objective function, it is a common strategy to transform the optimization problem with constraints into an unconstrained problem, including the penalty function method, the penalty function method, the Lagrange multiplier method, and the feasible repair method. The penalty function method achieves the transformation by incorporating the constraints into the objective function, and introduces a penalty term into the constraints, so that when the constraints are not satisfied, the value of the objective function will be significantly increased. The penalty function method prevents the solution from approaching the constraint boundary by introducing a barrier function. A common form is to add an infinite barrier value to the unsatisfied constraints, making these solutions unacceptable. The Lagrange multiplier method is a method of transforming a constrained problem into an unconstrained problem, but it is usually used to solve problems with equality constraints. The feasibility repair method first solves the unconstrained optimization problem and then repairs the solution that violates the constraints. Ignore the constraints first, solve the unconstrained optimization problem of the objective function, and adjust or repair it according to the solution obtained to satisfy the constraints.

[0100] In some more specific embodiments, for each intermediate product / product, its cost components are sorted out to form a cost composition report for each finished product.

[0101] In this optional embodiment, by solving the above model, the cost of each outlet stream of each device (the variable cost_outleti for the device cost balance constraint or cost_primary for the bill of materials cost balance constraint in the model), the cost of each material (that is, the variable cost_M in the model) and the cost deviation of each import stream of each device (that is, the variables Δcost_M_unit and Δcost_M_bom in the model) can be obtained, that is, the cost of each intermediate product / product is determined.

[0102] Optionally, it also includes:

[0103] Directed graph points are obtained through the inflow and outflow materials of each device;

[0104] The cost of the intermediate product or product is mapped to the points of the directed graph to obtain the cost directed graph.

[0105] Specifically, a directed graph is a graph data structure in which the edges are directional. Each edge starts from one vertex and points to another vertex, forming a directed relationship. Modify the purchase price in the cost composition report, sort out all the affected intermediates / products in the overall process, and output the association relationship graph. According to the in-and-out material information of the device or the list of processed materials, sort out the directed graph of the entire processing process cost. The in-and-out materials of each device are the points in the directed graph, and each device is the edge of the directed graph, and the edge is directional (from imported materials to exported materials). For each point in the directed graph, it has a cost attribute, that is, the cost of each material. In this way, a complete cost directed graph can be obtained by calculation.

[0106] In this optional embodiment, the cost of each link can be more intuitively displayed through a directed graph.

[0107] In some more specific embodiments, in combination Figure 2 As shown, the oil plant includes 5 sets of equipment B1, B2, B3, B4, B5, each equipment has a number of inlet and outlet materials. The inlet materials are M1, M2, the intermediate products are M3, M4, M6, M7, and the products are P1, P2, P3. The inlet and outlet material flow information, material procurement information, cost allocation coefficient, fixed cost, specified cost and other information of the given equipment are given.

[0108] like Figure 3 As shown, an embodiment of the present invention provides a cost accounting device, including:

[0109] A cost accounting information acquisition module 10, used to acquire cost accounting information, wherein the cost accounting information includes processing information and cost information;

[0110] A cost accounting constraint acquisition module 20, used to construct cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints;

[0111] The cost acquisition module 30 is used to solve the objective function under the cost accounting constraints based on the interior point method to obtain the cost of the intermediate product or the product.

[0112] The cost accounting device of this embodiment is used to implement the cost accounting method described above. Its advantages over the prior art are the same as the advantages of the cost accounting method described above over the prior art, and will not be repeated here.

[0113] Optionally, the cost accounting constraint acquisition module 20 is specifically used to: obtain the device cost balance constraint through the outflow stream flow rate, the inflow stream flow rate, the material cost and the fixed cost of each device in the processing flow;

[0114] Wherein, the device cost balance constraint is:

[0115]

[0116] Among them, m is the output quantity, n is the input quantity, MF_outlet i is the flow rate of the outlet stream i, cost_outlet i is the material cost corresponding to the outflow stream i, MF_inlet j is the flow rate of feed stream j, cost_M is the material cost corresponding to feed stream j, Δcost_M_unit is the deviation between the material cost corresponding to feed stream j and the unified material cost corresponding to feed stream j, and cost_fix is ​​the fixed cost.

[0117] Optionally, the cost accounting constraint acquisition module 20 is specifically used to: obtain the bill of materials cost balance constraint through the main product flow, the main product cost, the by-product flow, the by-product cost, the required material quantity and the required material cost in the bill of materials;

[0118] The BOM cost balance constraint is:

[0119]

[0120] Among them, MF_primary is the flow of the main product, cost_primary is the cost of the main product, m is the number of by-products, n is the number of required materials, MF_aux i is the flow rate of byproduct i, cost_aux i is the cost of the by-product i, MF_inlet j is the required material j flow, cost_M is the unified material cost corresponding to the required material cost, and Δcost_M_bom is the deviation value between the required material cost and the unified material cost corresponding to the required material cost.

[0121] Optionally, the cost accounting constraint acquisition module 20 is specifically used to: obtain the cost allocation constraint through the device discharge stream cost, the device cost factor and the cost allocation coefficient;

[0122] Wherein, the cost allocation constraint is:

[0123] cost_outlet i -cost_F*coeff i =0,

[0124] Among them, cost_outleti is the cost of the device output stream i, cost_F is the device cost factor, coeff i is the cost allocation coefficient of the device output stream i.

[0125] Optionally, the cost accounting constraint acquisition module 20 is specifically used to: obtain the unified material constraint through the quantity of the same flow stream, the cost of the same flow stream, the flow rate of the same flow stream, the variable cost and the material cost;

[0126] The unified material constraints are:

[0127]

[0128] Where n is the number of similar flows for all outlets of material M, cost_M_outlet i is the cost of the same type of stock for the i-th stock, MF_M_outlet i is the flow rate of the same type of flow stream of the i-th stream, var_cost is the variable cost of material M, and cost_M is the cost of material M.

[0129] Optionally, the cost acquisition module 30 is specifically used to: obtain an objective function by combining the cost accounting constraints to obtain a minimum deviation as a goal;

[0130] Wherein, the objective function is:

[0131]

[0132] Where m is the number of devices, n is i is the number of inlet streams of device i, Δcost_M j _uint i is the deviation of the cost of the imported stream j of device i using the uniform material cost cost_M; s is the number of bills of materials, t x is the number of materials in the bill of materials x, Δcost_M y _bom x Deviation of the uniform material cost cost_M for the cost of bill of material x input y.

[0133] Optionally, it further includes a directed graph acquisition module, which is used to obtain directed graph points through the inlet and outlet materials of each device;

[0134] The cost of the intermediate product or product is mapped to the points of the directed graph to obtain the cost directed graph.

[0135] like Figure 4As shown, an electronic device 400 provided by an embodiment of the present invention includes a memory 410 and a processor 420; the memory 410 is used to store a computer program; the processor 420 is used to implement the cost accounting method as described above when executing the computer program.

[0136] In other words, an electronic device 400 includes a memory 410 and a processor 420 coupled to the memory 410; the memory 410 is configured to store a computer program; the processor 420 is configured to perform the following operations when executing the computer program: obtaining cost accounting information, the cost accounting information including processing information and cost information;

[0137] Constructing cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints;

[0138] Based on the interior point method, the objective function is solved under the cost accounting constraints to obtain the cost of the intermediate product or product.

[0139] An embodiment of the present invention provides a computer-readable storage medium, on which a computer program is stored. When the computer program is executed by a processor, the cost accounting method as described above is implemented.

[0140] In other words, a non-volatile computer-readable storage medium having a computer program stored thereon, which, when executed by a processor, causes the processor to perform the following operations: obtaining cost accounting information, the cost accounting information including processing information and cost information;

[0141] Constructing cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints;

[0142] Based on the interior point method, the objective function is solved under the cost accounting constraints to obtain the cost of the intermediate product or product.

[0143] An electronic device 400 that can be used as a server or client of the present invention will now be described, which is an example of a hardware device that can be applied to various aspects of the present invention. The electronic device 400 is intended to represent various forms of digital electronic computer equipment, such as laptop computers, desktop computers, workbenches, personal digital assistants, servers, blade servers, mainframe computers, and other suitable computers. The electronic device 400 can also represent various forms of mobile devices, such as personal digital processing, cellular phones, smart phones, wearable devices, and other similar computing devices. The components shown herein, their connections and relationships, and their functions are merely examples, and are not intended to limit the implementation of the present invention described and / or required herein.

[0144] The electronic device 400 includes a computing unit, which can perform various appropriate actions and processes according to a computer program stored in a read-only memory (ROM) or a computer program loaded from a storage unit into a random access memory (RAM). In the RAM, various programs and data required for the operation of the device can also be stored. The computing unit, ROM, and RAM are connected to each other via a bus. An input / output (I / O) interface is also connected to the bus.

[0145] A person of ordinary skill in the art can understand that all or part of the processes in the above-mentioned embodiment method can be completed by instructing the relevant hardware through a computer program, and the program can be stored in a computer-readable storage medium. When the program is executed, it can include the processes of the embodiments of the above-mentioned methods. Among them, the storage medium can be a disk, an optical disk, a read-only memory (ROM) or a random access memory (RAM), etc. In the present application, the unit described as a separate component may or may not be physically separated, and the component displayed as a unit may or may not be a physical unit, that is, it may be located in one place, or it may be distributed on multiple network units. Some or all of the units can be selected according to actual needs to achieve the purpose of the embodiment of the present invention. In addition, each functional unit in each embodiment of the present invention can be integrated in a processing unit, or each unit can exist physically separately, or two or more units can be integrated in one unit. The above-mentioned integrated unit can be implemented in the form of hardware or in the form of a software functional unit.

[0146] Although the present invention is disclosed as above, the protection scope of the present invention is not limited thereto. Those skilled in the art may make various changes and modifications without departing from the spirit and scope of the present invention, and these changes and modifications will fall within the protection scope of the present invention.

Claims

1. A cost accounting method, characterized in that: include: Acquiring cost accounting information, wherein the cost accounting information includes processing information and cost information; Constructing cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints; Based on the interior point method, the objective function is solved under the cost accounting constraints to obtain the cost of the intermediate product or product.

2. The cost accounting method according to claim 1, characterized in that: The cost accounting information includes the outflow stream flow rate, inflow stream flow rate, material cost and fixed cost of each device in the processing flow. The cost accounting constraints in the processing process are constructed by using the cost accounting information, including: The device cost balance constraint is obtained by the outlet stream flow rate, the inlet stream flow rate, the material cost and the fixed cost of each device in the processing flow; Wherein, the device cost balance constraint is: Among them, m is the output quantity, n is the input quantity, MF_outlet i is the flow rate of the outlet stream i, cost_outlet i is the material cost corresponding to the outflow stream i, MF_inlet j is the flow rate of feed stream j, cost_M is the material cost corresponding to feed stream j, Δcost_M_unit is the deviation between the material cost corresponding to feed stream j and the unified material cost corresponding to feed stream j, and cost_fix is ​​the fixed cost.

3. The cost accounting method according to claim 1, characterized in that: The cost accounting information includes the main product flow, main product cost, by-product flow, by-product cost, required material quantity and required material cost in the bill of materials. The cost accounting constraints in the processing process are constructed by using the cost accounting information, including: The cost balance constraint of the bill of materials is obtained through the main product flow, the main product cost, the by-product flow, the by-product cost, the required material quantity and the required material cost in the bill of materials; The BOM cost balance constraint is: Among them, MF_primary is the flow of the main product, cost_primary is the cost of the main product, m is the number of by-products, n is the number of required materials, MF_aux i is the flow rate of byproduct i, cost_aux i is the cost of the by-product i, MF_inlet j is the required material j flow, cost_M is the unified material cost corresponding to the required material cost, and Δcost_M_bom is the deviation value between the required material cost and the unified material cost corresponding to the required material cost.

4. The cost accounting method according to claim 1, characterized in that: The cost accounting information includes the device discharge stream cost, the device cost factor and the cost allocation coefficient. The cost accounting constraints in the processing process are constructed by using the cost accounting information, including: The cost allocation constraint is obtained by using the device outlet stream cost, the device cost factor and the cost allocation coefficient; The cost allocation constraint is: Costoutlet–Cost_F*coeff=0 Among them, cost_outlet i is the cost of the device output stream i, cost_F is the device cost factor, coeff i is the cost allocation coefficient of the device output stream i.

5. The cost accounting method according to claim 1, characterized in that: The cost accounting information includes the quantity of similar flow stocks, the cost of similar flow stocks, the flow rate of similar flow stocks, variable costs and material costs. The cost accounting constraints in the processing process are constructed by using the cost accounting information, including: The unified material constraint is obtained by the number of similar streams, the cost of similar streams, the flow rate of similar streams, the variable cost and the material cost; The unified material constraints are: Where n is the number of similar flows for all outlets of material M, cost_M_outlet i is the cost of the same type of stock for the i-th stock, MF_M_outlet i is the flow rate of the same type of flow stream of the i-th stream, var_cost is the variable cost of material M, and cost_M is the cost of material M.

6. The cost accounting method according to claim 1, characterized in that: Solving the objective function under the cost accounting constraints to obtain the cost of the intermediate product or product includes: An unconstrained objective function is obtained by incorporating the cost accounting constraint into the objective function; Based on the Newton iteration method, the cost of the intermediate product or product is obtained by solving the unconstrained objective function; Wherein, the objective function is: Where OBJ is the objective function, m is the number of devices, n i is the number of inlet streams of device i, Δcost_M j _uint i is the deviation of the cost of the imported stream j of device i using the uniform material cost cost_M; s is the number of bills of materials, t x is the number of materials in the bill of materials x, Δcost_M y _bom x Deviation of the uniform material cost cost_M for the cost of bill of material x input y.

7. The cost accounting method according to claim 1, characterized in that: Also includes: Directed graph points are obtained through the inflow and outflow materials of each device; The cost of the intermediate product or product is mapped to the points of the directed graph to obtain a cost directed graph.

8. A cost accounting device, characterized in that: include: A cost accounting information acquisition module, used to acquire cost accounting information, wherein the cost accounting information includes processing information and cost information; A cost accounting constraint acquisition module, used to construct cost accounting constraints in the processing process through the cost accounting information, wherein the cost accounting constraints include device cost balance constraints, bill of materials cost balance constraints, cost allocation constraints and unified material constraints; The cost acquisition module is used to solve the objective function under the cost accounting constraints based on the interior point method to obtain the cost of the intermediate product or the product.

9. An electronic device, characterized in that: including memory and processor; The memory is used to store computer programs; The processor is used to implement the cost accounting method according to any one of claims 1 to 7 when executing the computer program.

10. A computer-readable storage medium, characterized in that: The storage medium stores a computer program, and when the computer program is executed by a processor, the cost accounting method according to any one of claims 1 to 7 is implemented.

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