Stock price drop preparation amount calculation method, device and equipment and storage medium

Abstract

The invention discloses an inventory price drop preparation amount calculation method, apparatus and device, and a storage medium, and aims to solve the technical problem of low accuracy of existing inventory price drop preparation calculation. The method comprises the following steps: judging whether a preset SKU belongs to a last new period or not; if not, carrying out low turnover calculation on the preset SKU, and identifying low turnover stock and non-low turnover stock of the preset SKU; calculating a first inventory price drop preparation amount of the low-turnover inventory; calculating a changeable net value of the non-low turnover stock, and calculating a second stock price drop preparation amount of the non-low turnover stock according to the changeable net value; and calculating a to-be-counted inventory price drop preparation amount according to the first inventory price drop preparation amount and the second inventory price drop preparation amount.

Description

Technical Field

[0001] The present invention relates to the technical field of inventory impairment provision, and in particular to a method, device, equipment and storage medium for calculating the amount of inventory impairment provision. Background Art

[0002] Inventory impairment provision calculation can help companies improve the accuracy and transparency of financial statements, so that management and investors can better understand the company's current financial situation; it is also conducive to the optimization of corporate management. In terms of procurement, inventory impairment reflects procurement strategies and helps optimize procurement strategies. In terms of sales, inventory impairment reflects the market share and sales price of products, helping to optimize sales strategies. In terms of inventory management, inventory impairment reflects inventory levels and turnover rates, helping to optimize inventory management.

[0003] In order to simplify the provision of inventory impairment, enterprises use the inventory age analysis method as a simplified estimation method for net realizable value. Enterprises make provision for inventory impairment based on the inventory age, with the specific provision ratios being: 100% for more than 3 years, 80% for 2-3 years, 50% for 1-2 years, and no provision for less than 6 months.

[0004] The use of inventory age analysis is actually a simplified estimate of the net realizable value of inventory, but the use of inventory age analysis has limitations and the possibility of being questioned:

[0005] (1) Enterprises need to reasonably determine whether there is a direct correlation between the net realizable value of inventory and the inventory age. The inventory age analysis method requires that there is a direct corresponding relationship between the net realizable value of inventory and the inventory age.

[0006] The inventories generally provided for in this way include:

[0007] Commodities with a shelf life, such as vegetables, fruits, food, medicines, etc.

[0008] Products with fast technological updates, such as mobile phones and computers.

[0009] Products with fast-changing styles, such as clothes.

[0010] (2) Enterprises need to reasonably estimate the classification standard of inventory age and the inventory age provision ratio. The classification standard and provision ratio estimate need to be fully supported by evidence and respond to inquiries from external auditors and external regulatory agencies, which will be difficult.

[0011] (3) Using this method may result in the failure to identify and make provision for inventory impairment for inventories with a short inventory age but a book value lower than the net realizable value, which is not in compliance with the provisions of the Enterprise Accounting Standards.

[0012] (4) Classifying all inventories simply by age without fully considering the actual sales of individual items in the inventory may result in inaccurate provision for inventory impairment. Summary of the invention

[0013] The present invention provides a method, device, equipment and storage medium for calculating the amount of inventory impairment provision, which are used to solve the technical problem of low accuracy in the existing inventory impairment provision calculation.

[0014] The present invention provides a method for calculating the amount of inventory impairment provision, comprising:

[0015] Determine whether the preset SKU belongs to the new product launch period;

[0016] If not, perform low-turnover measurement on the preset SKU to identify low-turnover inventory and non-low-turnover inventory of the preset SKU;

[0017] Calculate the first inventory impairment provision amount for the low-turnover inventory;

[0018] Calculate the net realizable value of the non-low-turnover inventory, and calculate the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value;

[0019] The amount of inventory impairment provision to be accrued is calculated based on the amount of the first inventory impairment provision and the amount of the second inventory impairment provision.

[0020] Optionally, the step of performing low-turnover measurement on the preset SKU and identifying low-turnover inventory and non-low-turnover inventory of the preset SKU includes:

[0021] Dividing the preset SKU into different inventory age groups according to inventory age, and calculating the group inventory of each inventory age group;

[0022] Determine the simulated sales duration of each of the inventory age groups according to the preset low-turnover inventory age;

[0023] Obtain the annual sales quantity of the preset SKU;

[0024] Calculate the remaining inventory of each inventory age group after the simulated sales duration according to the annual sales quantity and the grouped inventory;

[0025] Counting the remaining inventory of all the inventory age groups to obtain low-turnover inventory;

[0026] The preset SKUs other than the low-turnover inventory are determined as non-low-turnover inventory.

[0027] Optionally, the step of calculating the first inventory impairment provision amount for the low-turnover inventory includes:

[0028] Obtaining the book unit cost of the preset SKU and the low-turnover inventory quantity of the low-turnover inventory;

[0029] The first inventory impairment provision amount of the low-turnover inventory is calculated using the low-turnover inventory quantity and the book unit cost.

[0030] Optionally, the step of calculating the net realizable value of the non-low-turnover inventory and calculating the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value includes:

[0031] Obtaining the book value of the non-low-turnover inventory;

[0032] Calculate the net realizable value of the non-low-turnover inventory;

[0033] The second inventory impairment provision amount of the non-low-turnover inventory is calculated based on the book value and the net realizable value.

[0034] Optionally, the step of calculating the net realizable value of the non-low-turnover inventory includes:

[0035] Calculate the estimated selling price of the non-low turnover inventory;

[0036] Obtain the estimated cost of sales for the non-low-turnover inventory;

[0037] The estimated selling price and the estimated selling expenses are used to calculate the net realizable value of the non-low-turnover inventory.

[0038] The present invention also provides a device for calculating the amount of inventory impairment provision, comprising:

[0039] The new product period judgment module is used to judge whether the preset SKU belongs to the new product period;

[0040] A low-turnover inventory and non-low-turnover inventory identification module, used to, if not, perform low-turnover measurement on the preset SKU and identify the low-turnover inventory and non-low-turnover inventory of the preset SKU;

[0041] A first inventory impairment provision amount calculation module, used to calculate the first inventory impairment provision amount of the low-turnover inventory;

[0042] A second inventory impairment provision amount calculation module, used to calculate the net realizable value of the non-low-turnover inventory, and calculate the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value;

[0043] The module for calculating the amount of inventory impairment provision to be accrued is used to calculate the amount of inventory impairment provision to be accrued based on the first inventory impairment provision amount and the second inventory impairment provision amount.

[0044] Optionally, the low-turnover inventory and non-low-turnover inventory identification module includes:

[0045] A grouping submodule, used to divide the preset SKU into different inventory age groups according to inventory age, and calculate the group inventory of each inventory age group;

[0046] A simulated sales duration determination submodule is used to determine the simulated sales duration of each of the inventory age groups according to a preset low-turnover inventory age;

[0047] The annual sales quantity acquisition submodule is used to obtain the annual sales quantity of the preset SKU;

[0048] The remaining inventory calculation submodule is used to calculate the remaining inventory of each inventory age group after the simulated sales time according to the annual sales quantity and the grouped inventory;

[0049] A low-turnover inventory determination submodule is used to count the remaining inventory of all the inventory age groups to obtain the low-turnover inventory;

[0050] The non-low-turnover inventory determination submodule is used to determine the preset SKUs other than the low-turnover inventory as non-low-turnover inventory.

[0051] Optionally, the first inventory impairment provision amount calculation module includes:

[0052] A book unit cost and low-turnover inventory acquisition submodule, used to acquire the book unit cost of the preset SKU and the low-turnover inventory quantity of the low-turnover inventory;

[0053] The first inventory impairment provision amount calculation submodule is used to calculate the first inventory impairment provision amount of the low-turnover inventory by using the low-turnover inventory quantity and the book unit cost.

[0054] The present invention also provides an electronic device, the device comprising a processor and a memory:

[0055] The memory is used to store program code and transmit the program code to the processor;

[0056] The processor is used to execute the method for calculating the inventory impairment provision amount as described in any of the above items according to the instructions in the program code.

[0057] The present invention also provides a computer-readable storage medium, wherein the computer-readable storage medium is used to store program code, and the program code is used to execute the method for calculating the inventory impairment provision amount as described in any of the above items.

[0058] It can be seen from the above technical solutions that the present invention has the following advantages: the present invention determines whether the preset SKU belongs to the new product period; if not, the preset SKU is low-turnover measured, and the low-turnover inventory and non-low-turnover inventory of the preset SKU are identified; the first inventory impairment provision amount of the low-turnover inventory is calculated; the net realizable value of the non-low-turnover inventory is calculated to obtain the second inventory impairment provision amount of the non-low-turnover inventory; the inventory impairment provision amount to be accrued is calculated based on the first inventory impairment provision amount and the second inventory impairment provision amount. Thus, the accuracy of inventory impairment provision calculation is improved. BRIEF DESCRIPTION OF THE DRAWINGS

[0059] In order to more clearly illustrate the embodiments of the present invention or the technical solutions in the prior art, the drawings required for use in the embodiments or the description of the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present invention. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative labor.

[0060] Figure 1 A flowchart of a method for calculating inventory impairment provision amount provided by an embodiment of the present invention;

[0061] Figure 2 A flowchart of a method for calculating inventory impairment provision amount provided by another embodiment of the present invention;

[0062] Figure 3 A structural block diagram of an inventory impairment provision amount calculation device provided in an embodiment of the present invention. DETAILED DESCRIPTION

[0063] The embodiments of the present invention provide a method, device, equipment and storage medium for calculating the amount of inventory impairment provision, which are used to solve the technical problem of low accuracy in the existing inventory impairment provision calculation.

[0064] In order to make the purpose, features and advantages of the present invention more obvious and easy to understand, the technical solutions in the embodiments of the present invention will be clearly and completely described below in conjunction with the drawings in the embodiments of the present invention. Obviously, the embodiments described below are only part of the embodiments of the present invention, not all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without creative work are within the scope of protection of the present invention.

[0065] See also Figure 1 , Figure 1 A flowchart of the steps of a method for calculating the inventory impairment provision amount provided in an embodiment of the present invention.

[0066] The present invention provides a method for calculating the amount of inventory impairment provision, which may specifically include the following steps:

[0067] Step 101, determining whether the preset SKU belongs to the new release period;

[0068] In the embodiment of the present invention, SKU refers to a product, and each product has a SKU to facilitate e-commerce brands to identify products.

[0069] Retail enterprises have the characteristic of regularly updating SKUs. The embodiment of the present invention mainly performs low turnover measurement on SKUs that are not in the update period. Therefore, it is necessary to determine whether the preset SKU is a product in the update period.

[0070] Step 102, if not, perform low-turnover measurement on the preset SKU to identify low-turnover inventory and non-low-turnover inventory of the preset SKU;

[0071] Low turnover refers to goods that are stored in warehouses for a long time. Low turnover measurement refers to the calculation of inventory impairment provision for products in SKUs that have not been turned over for a long time.

[0072] In the embodiment of the present invention, the commodities that will be sold within the preset time range are called non-low-turnover inventory, and the commodities that are not sold within the preset time range are called low-turnover inventory.

[0073] Step 103, calculating the first inventory impairment provision amount for low-turnover inventory;

[0074] Inventory write-down provision refers to the part of inventory cost that cannot be recovered at the end of an interim period or year, such as due to damage, total or partial obsolescence, or sales price lower than cost. The difference between the cost of a single inventory item and its net realizable value should be deducted and included in the inventory write-down loss. Simply put, it is a prudent treatment of the reduction part due to the net realizable value of the inventory being lower than the original cost.

[0075] After distinguishing the low-turnover inventory and non-low-turnover inventory in the SKU, the first inventory impairment provision amount for the low-turnover inventory can be calculated.

[0076] Step 104, calculating the net realizable value of the non-low-turnover inventory, and calculating the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value;

[0077] After obtaining non-low-turnover inventory, the net realizable value can be calculated to obtain the second inventory impairment provision amount for non-low-turnover inventory.

[0078] Step 105: Calculate the amount of inventory impairment provision to be accrued based on the first inventory impairment provision amount and the second inventory impairment provision amount.

[0079] After calculating the first inventory impairment provision amount and the second inventory impairment provision amount, add the two together to get the amount of inventory impairment provision to be accrued.

[0080] The present invention determines whether the preset SKU belongs to the new product period; if not, performs low turnover measurement on the preset SKU, identifies the low turnover inventory and non-low turnover inventory of the preset SKU; calculates the first inventory impairment provision amount of the low turnover inventory; calculates the net realizable value of the non-low turnover inventory to obtain the second inventory impairment provision amount of the non-low turnover inventory; and calculates the inventory impairment provision amount to be accrued according to the first inventory impairment provision amount and the second inventory impairment provision amount. Thus, the accuracy of inventory impairment provision measurement is improved.

[0081] See also Figure 2 , Figure 2 A flowchart of a method for calculating inventory impairment provision amount provided by another embodiment of the present invention. Specifically, the following steps may be included:

[0082] Step 201, determining whether the preset SKU is in the new release period;

[0083] Step 201 is the same as step 101. For details, please refer to the description of step 101, which will not be repeated here.

[0084] Step 202: if not, divide the preset SKU into different inventory age groups according to inventory age, and calculate the group inventory of each inventory age group;

[0085] Step 203, determining the simulated sales duration of each inventory age group according to the preset low-turnover inventory age;

[0086] Step 204, obtaining the annual sales quantity of the preset SKU;

[0087] Step 205, calculating the remaining inventory of each inventory age group after the simulated sales time according to the annual sales quantity and the grouped inventory;

[0088] Step 206, counting the remaining inventory of all inventory age groups to obtain low turnover inventory;

[0089] Step 207, determining the preset SKUs other than the low-turnover inventory as non-low-turnover inventory;

[0090] In specific implementation, SKUs with an inventory age of more than 2 years can be recorded as low-turnover inventory, and inventory age simulation calculations can be performed on inventory age of less than 2 years to determine the portion of inventory with an inventory age of less than 2 years that belongs to low-turnover inventory.

[0091] For example, based on the sales in the past year, the remaining inventory of the 1-2 year inventory group after the next year's sales is calculated, the remaining inventory of the 7-12 month inventory group after the next year and a half of sales is calculated, and the remaining inventory of the 0-6 month inventory group after the next two years of sales is calculated. Then the remaining inventory of each inventory age group is integrated to obtain the inventory of low-turnover inventory. And the goods other than low-turnover inventory are determined as non-low-turnover inventory.

[0092] For example, for SKU-A inventory, the actual sales volume of the group in 2023 is 500 pieces. As of December 31, 2023, the group holds a total of 1,050 pieces of this inventory (the unit cost of the inventory is 2 yuan / piece). According to the inventory age, the distribution of inventory age at the end of the period is shown in Table 1:

[0093] Table 1

[0094]

[0095] The low turnover calculation results are shown in Table 2:

[0096] Table 2

[0097]

[0098] As shown in Table 2, all inventory with an age of more than 2 years is accrued, so all 600 items with an age of more than 2 years are accrued. Then, according to the first-in, first-out principle, 400 items of inventory with an age of more than 3 years and 100 items of inventory with an age of 2 to 3 years will be sold in 2024, and the rest will remain unchanged. By December 31, 2024, the inventory age of the original inventory with an age of 1 to 2 years will become more than 2 years, so all accruals are also required. In the first half of 2025, 100 items of inventory with an original age of 2 to 3 years will be sold first, and then 100 items with an original age of 1 to 2 years will be sold, and 50 items with an original age of 180 days to 1 year will be sold. At this time, the inventory age of the original inventory with an age of 180 days to 1 year is less than 2 years, so these 50 items are not accrued. In the second half of 2025, the 250 unsold items in the original inventory age group of 180 days to 1 year will be 2 years old, and all accruals are also required at this time. In the second half of 2025, 250 items of the original inventory of 180 days to 1 year will be sold, and the rest will remain unchanged. Then, by December 31, 2025, the unsold original 0-180 days of inventory will have reached two years of age, so all of them must be accrued. Therefore, in the future simulated sales of the current 1050 items in inventory, the number of items that have reached 2 years of age before being sold is 1000, which are recorded as low-turnover inventory; the number of items that have not reached 2 years of age before being sold is 50, which are recorded as non-low-turnover inventory.

[0099] Step 208, calculating the first inventory impairment provision amount for low-turnover inventory;

[0100] After determining the inventory level of low-turnover inventory, the first inventory impairment provision amount can be calculated based on the inventory level of low-turnover inventory.

[0101] In this embodiment of the present invention, step 208 may include the following sub-steps:

[0102] S81, obtaining the book unit cost of the preset SKU and the low-turnover inventory quantity of the low-turnover inventory;

[0103] S82, calculate the first inventory impairment provision amount for low-turnover inventory using the low-turnover inventory quantity and book unit cost.

[0104] The book unit cost is the unit cost of inventory. The calculation formula for the amount of the first inventory impairment provision to be accrued is as follows:

[0105] The amount of the first inventory impairment provision to be accrued = low turnover inventory * book unit cost - net realizable value

[0106] Among them, low-turnover inventory does not generate net realizable value.

[0107] Therefore, the first inventory impairment provision amount in Table 2 = 1000*2-0=2000.

[0108] Step 209, calculating the net realizable value of the non-low-turnover inventory, and calculating the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value;

[0109] In the embodiment of the present invention, step 209 may include the following sub-steps:

[0110] S91, obtain the book value of non-low-turnover inventory;

[0111] S92, calculate the estimated selling price of non-low-turnover inventory;

[0112] S93, obtain estimated sales expenses for non-low-turnover inventory;

[0113] S94, using the estimated selling price and estimated selling expenses, calculate the net realizable value of non-low-turnover inventory;

[0114] S95. Calculate the amount of the second inventory impairment provision for non-low-turnover inventory based on the book value and net realizable value.

[0115] In a specific implementation, the NRV of non-low-turnover inventory can be calculated to obtain the second inventory impairment provision amount.

[0116] The calculation process is:

[0117] Amount of the second inventory impairment provision to be accrued = book value - net realizable value

[0118] Net realizable value = estimated selling price (i.e. revenue) - estimated selling expenses

[0119] The calculation amount of the second inventory impairment provision for the remaining non-low-turnover inventory in Table 2 is as shown in Table 3:

[0120] Table 3

[0121]

[0122] Step 210: Calculate the amount of inventory impairment provision to be accrued based on the first inventory impairment provision amount and the second inventory impairment provision amount.

[0123] After calculating the first inventory impairment provision amount and the second inventory impairment provision amount, add the two together to get the amount of inventory impairment provision to be accrued.

[0124] Furthermore, in an embodiment of the present invention, when the preset SKU does not belong to a product in the new product launch period, all inventories are determined as non-low-turnover inventories, and the amount of inventory impairment provision to be accrued is described in step 209 and will not be repeated here.

[0125] For example, the new SKU-B inventory will be launched in November 2023, and the inventory balance is 150 pieces as of December 31, 2023 (unit cost 2 yuan / piece). According to the inventory age, the distribution of inventory age at the end of the period is as shown in Table 4:

[0126] Table 4

[0127]

[0128] The actuarial calculation of the amount of inventory impairment provision to be made is shown in Table 5 below:

[0129] Table 5

[0130]

[0131] The present invention determines whether the preset SKU belongs to the new product period; if not, performs low turnover measurement on the preset SKU, identifies the low turnover inventory and non-low turnover inventory of the preset SKU; calculates the first inventory impairment provision amount of the low turnover inventory; calculates the net realizable value of the non-low turnover inventory to obtain the second inventory impairment provision amount of the non-low turnover inventory; and calculates the inventory impairment provision amount to be accrued according to the first inventory impairment provision amount and the second inventory impairment provision amount. Thus, the accuracy of inventory impairment provision measurement is improved.

[0132] See also Figure 3 , Figure 3 A structural block diagram of an inventory impairment provision amount calculation device provided in an embodiment of the present invention.

[0133] An embodiment of the present invention provides a device for calculating inventory impairment provision amount, comprising:

[0134] A new product release period determination module 301 is used to determine whether a preset SKU belongs to a new product release period;

[0135] The low-turnover inventory and non-low-turnover inventory identification module 302 is used to, if not, perform low-turnover measurement on the preset SKU and identify the low-turnover inventory and non-low-turnover inventory of the preset SKU;

[0136] A first inventory impairment provision amount calculation module 303 is used to calculate a first inventory impairment provision amount for low-turnover inventory;

[0137] The second inventory impairment provision amount calculation module 304 is used to calculate the net realizable value of non-low-turnover inventory and calculate the second inventory impairment provision amount of non-low-turnover inventory based on the net realizable value;

[0138] The module 305 for calculating the amount of inventory impairment provision to be accrued is used to calculate the amount of inventory impairment provision to be accrued based on the first amount of inventory impairment provision and the second amount of inventory impairment provision.

[0139] In the embodiment of the present invention, the low-turnover inventory and non-low-turnover inventory identification module 302 includes:

[0140] The grouping submodule is used to divide the preset SKUs into different age groups according to the age of inventory, and calculate the group inventory of each age group;

[0141] The simulated sales duration determination submodule is used to determine the simulated sales duration of each inventory age group according to the preset low-turnover inventory age;

[0142] The annual sales quantity acquisition submodule is used to obtain the annual sales quantity of the preset SKU;

[0143] The remaining inventory calculation submodule is used to calculate the remaining inventory of each inventory age group after simulating the sales time based on the annual sales quantity and grouped inventory;

[0144] The low-turnover inventory determination submodule is used to count the remaining inventory of all inventory age groups and obtain the low-turnover inventory;

[0145] The non-low-turnover inventory determination submodule is used to determine the preset SKUs other than the low-turnover inventory as non-low-turnover inventory.

[0146] In the embodiment of the present invention, the first inventory impairment provision amount calculation module 303 includes:

[0147] The book unit cost and low-turnover inventory acquisition submodule is used to acquire the book unit cost of a preset SKU and the low-turnover inventory quantity of the low-turnover inventory;

[0148] The first inventory impairment provision amount calculation submodule is used to calculate the first inventory impairment provision amount of low-turnover inventory by using the low-turnover inventory quantity and the book unit cost.

[0149] In the embodiment of the present invention, the second inventory impairment provision amount calculation module 304 includes:

[0150] The book value acquisition submodule is used to obtain the book value of non-low-turnover inventory;

[0151] The net realizable value calculation submodule is used to calculate the net realizable value of non-low-turnover inventory;

[0152] The second inventory impairment provision amount calculation submodule is used to calculate the second inventory impairment provision amount of non-low-turnover inventory based on the book value and net realizable value.

[0153] In the embodiment of the present invention, the net realizable value calculation submodule includes:

[0154] Estimated selling price calculation unit, used to calculate the estimated selling price of non-low turnover inventory;

[0155] An estimated sales expense acquisition unit is used to acquire the estimated sales expense of non-low-turnover inventories;

[0156] The net realizable value calculation unit is used to calculate the net realizable value of non-low-turnover inventory using the estimated selling price and estimated sales expenses.

[0157] An embodiment of the present invention further provides an electronic device, the device comprising a processor and a memory:

[0158] The memory is used to store the program code and transmit the program code to the processor;

[0159] The processor is used to execute the method for calculating the inventory impairment provision amount according to the instructions in the program code.

[0160] An embodiment of the present invention further provides a computer-readable storage medium, which is used to store program code, and the program code is used to execute the method for calculating the inventory impairment provision amount of the embodiment of the present invention.

[0161] Those skilled in the art can clearly understand that, for the convenience and brevity of description, the specific working processes of the systems, devices and units described above can refer to the corresponding processes in the aforementioned method embodiments and will not be repeated here.

[0162] The various embodiments in this specification are described in a progressive manner, and each embodiment focuses on the differences from other embodiments. The same or similar parts between the various embodiments can be referenced to each other.

[0163] It will be appreciated by those skilled in the art that the embodiments of the present invention may be provided as methods, devices, or computer program products. Therefore, the embodiments of the present invention may take the form of a complete hardware embodiment, a complete software embodiment, or an embodiment combining software and hardware. Moreover, the embodiments of the present invention may take the form of a computer program product implemented on one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) containing computer-usable program codes.

[0164] The embodiments of the present invention are described with reference to the flowcharts and / or block diagrams of the methods, terminal devices (systems), and computer program products according to the embodiments of the present invention. It should be understood that each process and / or block in the flowchart and / or block diagram, as well as the combination of the processes and / or blocks in the flowchart and / or block diagram, can be implemented by computer program instructions. These computer program instructions can be provided to a processor of a general-purpose computer, a special-purpose computer, an embedded processor, or other programmable data processing terminal device to generate a machine, so that the instructions executed by the processor of the computer or other programmable data processing terminal device generate instructions for implementing the processes in the flowchart and / or block diagram. Figure 1 A process or multiple processes and / or boxes Figure 1 A device that provides the functions specified in a block or multiple blocks.

[0165] These computer program instructions may also be stored in a computer-readable memory capable of directing a computer or other programmable data processing terminal device to operate in a specific manner, so that the instructions stored in the computer-readable memory produce a manufactured product including an instruction device, which implements the process Figure 1 A process or multiple processes and / or boxes Figure 1 A function specified in one or more boxes.

[0166] These computer program instructions can also be loaded onto a computer or other programmable data processing terminal device so that a series of operating steps are executed on the computer or other programmable terminal device to produce a computer-implemented process, thereby providing instructions for executing on the computer or other programmable terminal device to implement the process. Figure 1 A process or multiple processes and / or boxes Figure 1 The steps for the functions specified in one or more boxes.

[0167] Although the preferred embodiments of the present invention have been described, those skilled in the art may make additional changes and modifications to these embodiments once they have learned the basic creative concept. Therefore, the appended claims are intended to be interpreted as including the preferred embodiments and all changes and modifications that fall within the scope of the embodiments of the present invention.

[0168] Finally, it should be noted that, in this article, relational terms such as first and second, etc. are only used to distinguish one entity or operation from another entity or operation, and do not necessarily require or imply any such actual relationship or order between these entities or operations. Moreover, the terms "include", "comprise" or any other variants thereof are intended to cover non-exclusive inclusion, so that a process, method, article or terminal device including a series of elements includes not only those elements, but also other elements not explicitly listed, or also includes elements inherent to such process, method, article or terminal device. In the absence of further restrictions, the elements defined by the sentence "comprise a ..." do not exclude the existence of other identical elements in the process, method, article or terminal device including the elements.

[0169] As described above, the above embodiments are only used to illustrate the technical solutions of the present invention, rather than to limit the same. Although the present invention has been described in detail with reference to the aforementioned embodiments, those skilled in the art should understand that the technical solutions described in the aforementioned embodiments may still be modified, or some of the technical features thereof may be replaced by equivalents. However, these modifications or replacements do not deviate the essence of the corresponding technical solutions from the spirit and scope of the technical solutions of the embodiments of the present invention.

Claims

1. A method for calculating the amount of inventory impairment provision, characterized in that: include: Determine whether the preset SKU belongs to the new product launch period; If not, perform low-turnover measurement on the preset SKU to identify low-turnover inventory and non-low-turnover inventory of the preset SKU; Calculate the first inventory impairment provision amount for the low-turnover inventory; Calculate the net realizable value of the non-low-turnover inventory, and calculate the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value; The amount of inventory impairment provision to be accrued is calculated based on the amount of the first inventory impairment provision and the amount of the second inventory impairment provision.

2. The method according to claim 1, characterized in that The step of performing low-turnover measurement on the preset SKU and identifying low-turnover inventory and non-low-turnover inventory of the preset SKU includes: Dividing the preset SKU into different inventory age groups according to inventory age, and calculating the group inventory of each inventory age group; Determine the simulated sales duration of each of the inventory age groups according to the preset low-turnover inventory age; Obtain the annual sales quantity of the preset SKU; Calculate the remaining inventory of each inventory age group after the simulated sales duration according to the annual sales quantity and the grouped inventory; Counting the remaining inventory of all the inventory age groups to obtain low-turnover inventory; The preset SKUs other than the low-turnover inventory are determined as non-low-turnover inventory.

3. The method according to claim 1, characterized in that The step of calculating the first inventory impairment provision amount of the low-turnover inventory includes: Obtaining the book unit cost of the preset SKU and the low-turnover inventory quantity of the low-turnover inventory; The first inventory impairment provision amount of the low-turnover inventory is calculated using the low-turnover inventory quantity and the book unit cost.

4. The method according to claim 1, characterized in that: The step of calculating the net realizable value of the non-low-turnover inventory and calculating the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value includes: Obtaining the book value of the non-low-turnover inventory; Calculate the net realizable value of the non-low-turnover inventory; The second inventory impairment provision amount of the non-low-turnover inventory is calculated based on the book value and the net realizable value.

5. The method according to claim 4, characterized in that The step of calculating the net realizable value of the non-low-turnover inventory comprises: Calculate the estimated selling price of the non-low turnover inventory; Obtain the estimated cost of sales for the non-low-turnover inventory; The estimated selling price and the estimated selling expenses are used to calculate the net realizable value of the non-low-turnover inventory.

6. A device for calculating inventory impairment provision, characterized in that: include: The new product period judgment module is used to judge whether the preset SKU belongs to the new product period; A low-turnover inventory and non-low-turnover inventory identification module, used to, if not, perform low-turnover measurement on the preset SKU and identify the low-turnover inventory and non-low-turnover inventory of the preset SKU; A first inventory impairment provision amount calculation module, used to calculate the first inventory impairment provision amount of the low-turnover inventory; A second inventory impairment provision amount calculation module, used to calculate the net realizable value of the non-low-turnover inventory, and calculate the second inventory impairment provision amount of the non-low-turnover inventory based on the net realizable value; The module for calculating the amount of inventory impairment provision to be accrued is used to calculate the amount of inventory impairment provision to be accrued based on the first inventory impairment provision amount and the second inventory impairment provision amount.

7. The device according to claim 6, characterized in that The low-turnover inventory and non-low-turnover inventory identification module includes: A grouping submodule, used to divide the preset SKU into different inventory age groups according to inventory age, and calculate the group inventory of each inventory age group; A simulated sales duration determination submodule is used to determine the simulated sales duration of each of the inventory age groups according to a preset low-turnover inventory age; The annual sales quantity acquisition submodule is used to obtain the annual sales quantity of the preset SKU; The remaining inventory calculation submodule is used to calculate the remaining inventory of each inventory age group after the simulated sales time according to the annual sales quantity and the grouped inventory; A low-turnover inventory determination submodule is used to count the remaining inventory of all the inventory age groups to obtain the low-turnover inventory; The non-low-turnover inventory determination submodule is used to determine the preset SKUs other than the low-turnover inventory as non-low-turnover inventory.

8. The device according to claim 6, characterized in that The first inventory impairment provision amount calculation module includes: A book unit cost and low-turnover inventory acquisition submodule, used to acquire the book unit cost of the preset SKU and the low-turnover inventory quantity of the low-turnover inventory; The first inventory impairment provision amount calculation submodule is used to calculate the first inventory impairment provision amount of the low-turnover inventory by using the low-turnover inventory quantity and the book unit cost.

9. An electronic device, characterized in that: The device comprises a processor and a memory: The memory is used to store program code and transmit the program code to the processor; The processor is used to execute the method for calculating the inventory impairment provision amount described in any one of claims 1 to 5 according to the instructions in the program code.

10. A computer-readable storage medium, characterized in that: The computer-readable storage medium is used to store program code, and the program code is used to execute the method for calculating the inventory impairment provision amount described in any one of claims 1-5.

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