Electronic component cost analysis method and device based on process

Abstract

The invention provides a process-based electronic component cost analysis method and device, and the method comprises the steps: carrying out the multi-level division of an enterprise process according to a process system framework, and dividing the enterprise process into a plurality of process layers; the whole process of the electronic component is divided into a development and design stage, a purchasing stage, a production and manufacturing stage and a sales stage by combing the whole process of the engineering application electronic component from development to use by a terminal user; analyzing the cost attribute corresponding to the cost input of each process node, and calculating the corresponding cost input according to a cost calculation method corresponding to the cost attribute; according to all the cost inputs, determining the process node cost of the corresponding process node; and determining the total cost of the electronic components according to the process node cost. According to the scheme, the cost of the electronic components in engineering application can be comprehensively and systematically analyzed, the cost of the electronic components in the whole process is calculated, and technical guidance can be provided for follow-up component cost management and control.

Description

Technical Field

[0001] The invention belongs to the technical field of digital processing, and in particular relates to a process-based electronic component cost analysis method and device. Background Art

[0002] Electronic components are important components of electronic components and small electrical equipment. They are generally composed of multiple parts and can be reused in many similar products on the market. Since the widespread use of electronic technology in the early 20th century, it has now developed into the era of integrated circuits. As a component of integrated circuits, electronic components have become increasingly important and involve many industries in the national economy. However, the cost issue has become a problem that needs to be solved. For this reason, it is necessary to study the cost structure to lay the foundation for the establishment of a subsequent cost control system for electronic components.

[0003] The cost research of electronic components mainly includes cost control and cost-quality balance. The methods proposed for cost control include supply chain management, standardization management, unified optimization, accurate accounting and domestic substitution, etc., which rarely involve the cost structure or price structure of electronic components. Domestic and foreign experts widely use the operation-based costing method in cost management and management control. Jia Tingting et al. proposed an equipment pricing system under the background of national defense industry system reform based on the operation-based costing method. Chen Jian et al. proposed a cost estimation idea for the entire life cycle of aircraft engines, and mentioned the important role of historical databases and detailed estimates in cost calculation. Wei Huifeng et al. analyzed the connotation and main influencing factors of military product process costs based on enterprise information systems and actual production data, and thus established a process cost calculation system.

[0004] Although activity-based costing has a certain research foundation in the field of electronic components, most of the current research focuses on the sales and manufacturing stages of the product life cycle, and has not sorted out and studied the entire process. Moreover, electronic components for engineering applications are different from general products. They have problems such as small production, multiple parallel versions, diversified customer requirements, and production line maintenance. Therefore, their R&D and manufacturing costs are difficult to spread through mass production. Relevant research shows that the cost of engineering application products is mainly concentrated in the R&D link. The research and sorting of R&D, manufacturing, and even the entire process is of great significance to reducing the cost of electronic components for engineering applications. Summary of the invention

[0005] The purpose of the embodiments of this specification is to provide a process-based electronic component cost analysis method and device.

[0006] To solve the above technical problems, the embodiments of the present application are implemented in the following ways:

[0007] In a first aspect, the present application provides a process-based electronic component cost analysis method, the method comprising:

[0008] According to the process system framework, the enterprise process is divided into multiple levels, namely, several process layers; the process layers include process nodes, basic processes, composite processes, and process groups;

[0009] By combing the entire process of engineering application electronic components from development to end-user use, the entire process of electronic components is divided into development and design stage, procurement stage, production and manufacturing stage, and sales stage, with each stage as a process group;

[0010] Analyze the cost attributes corresponding to the cost input of each of the process nodes, and calculate the corresponding cost input according to the cost calculation method corresponding to the cost attribute;

[0011] Determining the process node cost of the corresponding process node according to all the cost inputs;

[0012] The total cost of the electronic components is determined based on the process node costs.

[0013] In a second aspect, the present application provides a process-based electronic component cost analysis device, the device comprising:

[0014] A hierarchical division module is used to divide the enterprise process into multiple levels according to the process system framework, and divide it into several process layers; the process layers include process nodes, basic processes, composite processes, and process groups;

[0015] The phase division module is used to divide the entire process of electronic components from development to end-user use into development and design phase, procurement phase, production and manufacturing phase, and sales phase, with each phase as a process group.

[0016] A processing module, used for analyzing the cost attribute corresponding to the cost input of each process node, and calculating the corresponding cost input according to the cost calculation method corresponding to the cost attribute;

[0017] A process node cost determination module, used to determine the process node cost of the corresponding process node according to all the cost inputs;

[0018] The total cost determination module is used to determine the total cost of electronic components according to the process node costs.

[0019] In a third aspect, the present application provides an electronic device, including a memory, a processor, and a computer program stored in the memory and executable on the processor, wherein when the processor executes the program, the process-based electronic component cost analysis method of the first aspect is implemented.

[0020] In a fourth aspect, the present application provides a readable storage medium having a computer program stored thereon, which, when executed by a processor, implements the process-based electronic component cost analysis method as in the first aspect.

[0021] It can be seen from the technical solution provided in the above embodiments of this specification that:

[0022] The combination of IDEF0 and activity-based costing has the characteristics of clear results and strong systematization, which can better solve the fuzzy and difficult to quantify cost composition problems and is suitable for solving various uncertain problems. It ensures that the cost composition analysis and standard cost calculation results of components are close to reality, and the analysis method can guide the development of cost control of electronic components in engineering applications.

[0023] Have a reasonable and complete process for the manufacturing of electronic components for engineering applications. Use the IDEF0 method to determine the overall process framework system of the component manufacturing enterprise, and determine the process nodes and hierarchical divisions of the entire process from product development to end-user use.

[0024] Through the activity-based costing method, the costs generated at each process node are sorted out and quantified. Based on the products and operations that occur and are formed during the production and operation of components, the causes of costs are correctly analyzed, costs are reasonably classified, the cost structure is effectively analyzed, and standard costs are calculated more accurately. BRIEF DESCRIPTION OF THE DRAWINGS

[0025] In order to more clearly illustrate the embodiments of this specification 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 recorded in this specification. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative labor.

[0026] Figure 1 A schematic diagram of the process flow of the process-based electronic component cost analysis method provided for this application;

[0027] Figure 2 Schematic diagram of IDEF0 model elements provided for this application;

[0028] Figure 3 Schematic diagram of IDEF0 system hierarchy provided for this application;

[0029] Figure 4 An exploded diagram of the MLCC manufacturing plant process provided for this application;

[0030] Figure 5 An exploded view of the manufacturing process provided for this application;

[0031] Figure 6 A schematic diagram of the lamination process breakdown provided for this application;

[0032] Figure 7 A schematic diagram of the process framework provided for this application;

[0033] Figure 8 Schematic diagram of the component development and design phase process provided for this application;

[0034] Fig. 9 A schematic diagram of the specific production and manufacturing process of the MLCC provided for this application;

[0035] Fig.10 Schematic diagram of the two types of processes provided for this application;

[0036] Fig.11 Schematic diagram of cost inputs for process nodes provided for this application;

[0037] Fig.12 Schematic diagram of process node input and output provided for this application;

[0038] Fig.13 A schematic diagram of the structure of the process-based electronic component cost analysis device provided in this application;

[0039] Fig.14 A schematic diagram of the structure of the electronic device provided in this application. DETAILED DESCRIPTION

[0040] In order to enable those skilled in the art to better understand the technical solutions in this specification, the technical solutions in the embodiments of this specification will be clearly and completely described below in conjunction with the drawings in the embodiments of this specification. Obviously, the described embodiments are only part of the embodiments of this specification, not all of the embodiments. Based on the embodiments in this specification, all other embodiments obtained by ordinary technicians in this field without creative work should fall within the scope of protection of this specification.

[0041] In the following description, specific details such as specific system structures, technologies, etc. are provided for the purpose of illustration rather than limitation, so as to provide a thorough understanding of the embodiments of the present application. However, it should be clear to those skilled in the art that the present application may also be implemented in other embodiments without these specific details. In other cases, detailed descriptions of well-known systems, devices, circuits, and methods are omitted to prevent unnecessary details from obstructing the description of the present application.

[0042] It will be apparent to those skilled in the art that various modifications and variations may be made to the specific embodiments of the present application description without departing from the scope or spirit of the present application. Other embodiments derived from the present application description will be apparent to those skilled in the art. The present application description and examples are exemplary only.

[0043] The words “include,” “including,” “have,” “contain,” etc. used in this document are open-ended terms, meaning including but not limited to.

[0044] At present, most of the cost research of electronic components focuses on the sales and manufacturing stages of the product life cycle, and the entire process has not been sorted out and studied. Moreover, electronic components for engineering applications are different from general products. They have problems such as small production, multiple parallel versions, diversified customer requirements, and production line maintenance. Therefore, their R&D and manufacturing costs are difficult to spread through mass production. Relevant research shows that the cost of engineering application products is mainly concentrated in the R&D link. The research and sorting of R&D, manufacturing and even the entire process is of great significance to reducing the cost of electronic components for engineering applications.

[0045] Based on the above defects, this application proposes a process-based electronic component cost analysis method, which is based on the process and combines the IDEF0 method with the activity-based cost method to perform cost analysis and calculation. The IDEF0 method is used to determine the overall process framework system and the entire process of product production and operation of the component manufacturing enterprise, and the activity-based cost method is used to determine the cost factor of each node, so as to perform standard cost calculation.

[0046] The electronic components in the process-based electronic component cost analysis method provided in the embodiment of the present application take chip multilayer ceramic capacitors (MLCC) as an example. There are three reasons for selecting this category of devices: First, capacitors are widely used. Capacitors are widely used in various electronic devices and systems, and capacitors play an important role in consumer electronics, industrial automation systems, medical equipment and communication systems. Second, the cost correlation is high. The price formation process of capacitors is closely related to their manufacturing costs. The manufacture of capacitors involves factors such as raw material costs, production processes, equipment investment and labor costs. By studying the price formation process of capacitors, we can gain an in-depth understanding of the impact of these cost factors on prices. Third, the feasibility of mathematical systems. The electronic component market has a large amount of historical prices and related data available for analysis. A mathematical system can be constructed based on these data, and quantitative analysis can be performed using methods such as statistics and economics. By establishing a reasonable mathematical system, it is possible to predict the trend of capacitor prices, assess market risks, and provide decision support for supply chain management and procurement decisions.

[0047] The present invention is further described in detail below with reference to the accompanying drawings and embodiments.

[0048] Reference Figure 1 , which shows a flow chart of a process-based electronic component cost analysis method applicable to the embodiment of the present application.

[0049] like Figure 1 As shown, the process-based electronic component cost analysis method can include:

[0050] S110. According to the process system framework, the enterprise process is divided into multiple levels, namely, several process layers; the process layers include process nodes, basic processes, composite processes, and process groups.

[0051] Specifically, the process is the basic basis for the operation of an enterprise and is the path and model that guides all operational activities of the enterprise. The existing definitions of processes all include the basic elements of processes, such as input and output, task activities, relationships between activities, customer participation, and value creation. In order to clarify the processes of general enterprises, according to the process hierarchy and the classification of component manufacturing enterprise processes, the IDEF0 method is used as the basis to build an enterprise process framework. Through this framework, the enterprise processes are sorted out. The IDEF0 method is one of the IDEF (Integrated Definition Environment) methods, which is mainly used to establish the business system architecture of the processing and manufacturing industry. The IDEF method was created by the US Air Force and has a total of 16 sets of methods, numbered from IDEF0 to IDEF14 (including IDEF1X). The main components of this set of methods are two components: blocks and arrows. The blocks represent a certain action, activity or operation, while the arrows represent the material or information associated with the activity. For example Figure 2 As shown, you can see that each block has 4 types of associated parts, namely control, mechanism, input and output.

[0052] The IDEF0 method can well reflect the hierarchy of the process. Figure 3 As shown in the figure, A0 is the general diagram of the process, and A2 is the expanded diagram of the second subsystem of A0. The number is increased by one digit for each expanded layer. For example, the second system of A2 is called A22, and so on.

[0053] According to the business process classification of general enterprises, the process framework of MLCC manufacturing enterprises is established using the IDEF0 method. Figure 4 The figure shows the A0 diagram mentioned above. As mentioned earlier, the business model of electronic components is centered on manufacturing, and the manufacturing process is the survival basis of the enterprise. In addition, storage, transportation and service links are outsourced to product distributors, and other links include: R&D, procurement, marketing and other activities.

[0054] On this basis, the process can be further classified. According to the needs of this study, the production and manufacturing process of multilayer ceramic capacitors (MLCC) is further subdivided, such as Figure 5As shown, the production process includes: batching, casting, printing, lamination, lid making, lamination, cutting, debinding, sintering, chamfering, termination, end burning, end processing, appearance selection, testing, and taping.

[0055] Each process generally contains multiple actions or operations, so the process can be further divided. Figure 6 As shown, the lamination process is taken as an example to break it down.

[0056] According to the above method, the enterprise process levels are divided and the enterprise processes are sorted out to obtain the overall process architecture system of the enterprise. In order to reflect the hierarchical characteristics of the enterprise process architecture system, Figure 7 As shown, each layer of the system is defined, and four definitions are given: process node, basic process, composite process, and process group.

[0057] Among them, the process node is the most basic unit of process and cost accounting, and is the sum of a series of continuous actions performed by personnel or equipment. Operations at process nodes are accompanied by changes in input and output, as well as changes in the transmission of physical objects and information, including standardized and non-standard forms.

[0058] A base process is a collection of multiple process nodes that are grouped together to achieve a single goal. Its goal is to transform inputs into valuable outputs through orderly organization. The process nodes in a base process are connected in a serial manner.

[0059] A composite process is a combination of multiple processes that are used to achieve a specific input-output conversion. A composite process is formed by multiple basic processes being cross-connected in parallel and serial ways.

[0060] Process group: refers to a group of processes that are aggregated to achieve a certain goal or in a specific form of corporate organization. Based on the definition, we need to select the goals for the process group division. In this application, the basis for dividing the process group is mainly to provide high-quality and low-cost component products. In addition, general goals include supporting operations and providing services. Therefore, process groups can be divided according to different requirements. For an enterprise, there may be many ways to divide process groups to implement corporate goals in different situations.

[0061] S120. By combing through the entire process of electronic components for engineering applications from development to end-user use, the entire process of electronic components is divided into development and design stage, procurement stage, production and manufacturing stage, and sales stage, with each stage as a process group.

[0062] Specifically, the cost structure analysis of electronic components for engineering applications requires a comprehensive review of the entire process from product development to end-user use, and the formation of a cost system based on the process. According to the product development steps, the entire process can be divided into the development and design stage, the procurement stage, the production and manufacturing stage, and the sales stage, which will be analyzed separately below.

[0063] First, the development and design stage. Figure 8 As shown, the development and design phase can be divided into the following processes: product planning, development planning, detailed design, development verification, and product mass production. The following will analyze them in stages.

[0064] (1) Implement product planning. Product planning determines the positioning and direction of the product and identifies the target customer group. The specific process is as follows: First, the project initiation stage, that is, the characteristics of the new product are extracted based on user needs and product trend analysis, competitor product analysis, and the development trend of new technologies; second, the project verification stage, that is, market research is conducted to confirm whether user needs are consistent with predictions, the market competitiveness of the proposed product, and the product design concept is adjusted through market research; third, the product plan is formed, that is, through the above analysis and comparison, the product specifications, appearance, target material costs, and the target sales volume and profit margin of the product are determined, and finally the product plan is formed.

[0065] (2) Formulate a product development plan. The product specifications to be developed are specified in the product plan. These specifications need to be reviewed and confirmed by the development department to ensure feasibility. The specific process is as follows: First, development goal setting. According to the product plan, detailed product specifications and styles are sorted out to determine the product development level; second, development investment / schedule. Development investment fees are formulated, including sample fees, mold fees, assembly and testing fees, certification fees, and labor wages. Develop a development schedule, from layout review, detailed design, mold opening, mold trial, product assembly test, improvement, re-verification, approval and mass production; third, layout review, reasonably arrange the positions of various functional parts of the product to maximize space utilization, facilitate assembly and maintenance, and review potential risk projects and improve them; fourth, common parts review, use common parts as much as possible, which can reduce development investment costs and maximize purchase volume, thereby reducing the price of common parts; fifth, appearance style determination, through appearance design, material and process selection, color matching, to form a distinctive product appearance; sixth, test plan determination, according to the product development level, the use of new technologies, to determine a targeted test plan to cover the product's risk projects; seventh, development plan: through the above steps, a development plan is formed.

[0066] (3) Conduct detailed design. The specific process of detailed design is as follows: First, mechanical design, which is divided into appearance style and structure design, heat dissipation design, and packaging design; second, electronic design, including circuit diagram design, EMC testing, interface and connection line design; third, software design. Software design is based on the software requirements specification. According to the functions determined in the requirements analysis phase, the overall structure of the software system is designed, the functional modules are divided, the implementation algorithm of each module is determined, and specific codes are written to form a specific design plan for the software; fourth, prototype production review. In order to review the completion of the design and reduce the subsequent mold modification, a prototype is made after the 3D design is completed for assembly review, and the 3D drawings are modified; fifth, supplier determination is determined based on price, quality and matching. The supplier will be further determined based on the subsequent procurement situation; sixth, mold review. The mold review includes size and tolerance, mold material selection, wall thickness and shrinkage rate, ejector and glue port position, parting surface, deformation prevention and cooling water channel, appearance treatment method, etc.

[0067] (4) Conduct development verification. The specific process of development verification is as follows: First, mold design and processing. Molds are divided into plastic molds, stamping molds, and die-casting molds. Generally, they are designed and processed by a specialized mold company, and the mold opening time is generally 15 to 30 days. Second, mold trial and mold repair. After the mold processing is completed, the mold trial must be carried out to mainly review the processing completion, size, deformation, appearance, etc. If there are any problems, the mold trial will be continued after correction. Third, product assembly verification. After the mold trial is completed, it is assembled into a complete machine to confirm the appearance and functional problems, and at the same time review the assembly. Fourth, reliability testing. Reliability testing plays a vital role in the product development process. It can verify product design defects and potential hidden dangers. Generally, in order to shorten the test time, accelerated testing and limit testing will be carried out. It is divided into electronic testing, mechanism testing, software verification testing, etc. Fifth, supplier audit. In order to confirm the supplier's product preparation, it is necessary to audit the supplier, including yield, mold management, fixture management, reliability testing, etc. to ensure the supplier's stable quality and stable delivery. Sixth, the bill of materials is determined. The bill of materials is a file that describes the product structure in a data format. It is a product structure data file that can be recognized by computers and is also the dominant file of ERP. BOM enables the system to recognize the product structure and is also the link for connecting and communicating various businesses of the enterprise. Seventh, the parts are recognized. After all the problems of the product are solved or negotiated, new parts need to be recognized so that they can be purchased. When problems occur, the defective items can also be confirmed by comparing the recognition data with the sample.

[0068] (5) Implement product mass production. The specific process of product mass production is as follows: First, product trial launch. Product trial launch is a final inspection to test product procurement, assembly and appearance function. Second, shipment inspection. After the product is produced, the shipment quality inspection will conduct a shipment inspection, including appearance, function, and reliability. If there is a problem, it is necessary to find out the cause and countermeasures, and then improve it before shipment. Third, market feedback. After the product reaches the hands of the customer, the customer's evaluation of the product will be received through the Internet, after-sales and customer service, from which the product market problems can be understood. Fourth, problem point improvement. For the concentrated problem points reported by customers, the cause needs to be analyzed and countermeasures given. Important problem points need to be introduced immediately. General problem points can be introduced after the old materials are consumed. Fifth, development experience summary. Summarize the various problem points encountered during the development process and form a report to provide reference for future product development. For common problems, it is necessary to improve the design checklist to prevent the problem from happening again.

[0069] Second, the procurement stage. It is mainly divided into the procurement planning stage, the procurement execution stage, and the procurement fulfillment and performance evaluation stage. These three stages can be further analyzed.

[0070] (1) Accepting procurement tasks and making purchase orders. The enterprise issues procurement tasks to the procurement department. The procurement department collects the required materials and products and distributes them to the purchaser. The purchaser receives the procurement task and makes a purchase order. Some procurement departments make procurement plans in advance based on the sales situation of the enterprise and take production as the core, and procurement is a reserve work. Especially large-scale production enterprises must have their own reserve warehouses.

[0071] (2) Formulate a procurement plan. After the purchase order is made, the procurement staff needs to quickly formulate a corresponding procurement plan. A procurement plan generally refers to a survey of the market, including an investigation and analysis of commodities, prices, suppliers, and procurement platforms. Select suppliers, determine procurement methods (online shopping, physical stores, etc.), procurement schedule, transportation methods, and payment methods. Generally speaking, supplier selection only occurs in procurements where there are no existing suppliers or when existing suppliers are no longer required. After the procurement department completes the required activities during the evaluation process, it will make the final supplier selection. Procurement staff will pre-screen several suppliers and platforms, and then conduct a comprehensive comparison in later communications.

[0072] (3) Purchase Approval. Depending on the size and nature of the purchase, there may be different steps at this stage. If the purchase is for a new product, suppliers will be evaluated to determine which one is the best choice for the company. If the product or service has been purchased before, the supplier may have been identified, but the department head and other individuals may need to approve the purchase before the purchase order can be sent to the supplier.

[0073] (4) Contact suppliers according to the established plan. There are two main ways to contact suppliers or procurement platforms: online and offline. Generally speaking, product details and pictures are available online, and the brand and specifications of the goods are also determined. Most transactions are conducted by placing orders directly on the platform.

[0074] (5) Confirm the deal and sign the purchase contract. If the offline purchase model is adopted, it is necessary to negotiate and inquire repeatedly to discuss the requirements in terms of product price, product quality, after-sales and pre-sales services, and risk compensation, and finally use the order contract to stipulate these conditions. At present, most electronic components are purchased through the website purchase model. You can directly adopt the rules formulated by the platform. You only need to provide a purchase order to get a one-stop order. Many of them are even in the intelligent BOM order matching model. You only need to confirm the invoice or contract with the customer service staff.

[0075] (6) Receiving and inspecting goods. Purchasing personnel supervise relevant personnel to inspect and accept goods and put them into storage. However, from a safe perspective, it is best to inspect the goods in person. When there are questions about the products, feedback and communication can be provided to the supplier or e-commerce platform in a timely manner.

[0076] (7) Continuously monitor supplier performance. Since supplier performance is always fluctuating, you should ensure that you are working with the best suppliers. The way to ensure that you are working with the best suppliers is to track their performance after signing a contract with them. Use a reliable supplier evaluation system to continuously measure suppliers.

[0077] Third, the production and manufacturing stage.

[0078] Taking multilayer ceramic capacitors (MLCC) as an example, the specific production process of MLCC is as follows: Fig. 9As shown. ① Ingredients: Ceramic powder, adhesive and solvent configured in a certain proportion are added to the ball mill and ground to obtain ceramic slurry. ② Casting: The ceramic slurry is injected into the pouring port of the casting machine to coat the PET film to form a uniform slurry thin layer. After drying in the hot air zone, the product ceramic diaphragm is obtained. ③ Printing: Use a screen printing plate to print the internal electrode slurry on the ceramic diaphragm according to the process requirements. ④ Lamination: According to the designed process requirements, the printed ceramic diaphragms are laminated to obtain MLCC blocks. ⑤ Cover making: It is a process step during lamination, and its main purpose is to make a protective sheet for the capacitor. During lamination, ceramic sheets are added to the bottom and top to improve the insulation and strength of the material. ⑥ Lamination: The laminated blocks are packed in a laminating bag, then vacuum-encapsulated, and then the layers are pressed more tightly by isostatic pressure. ⑦ Cutting: Cut the blocks to obtain independent capacitor green sheets. ⑧ Debinding: Place the green chip of the capacitor on the firing plate and bake it according to the set operating temperature curve to remove the organic substances such as the binder in the chip. ⑨ Sintering: Sinter the chip at high temperature, with a temperature control range of 1140℃ to 1340℃, to enhance it into a ceramic body with high mechanical strength and excellent conductivity. ⑩ Chamfering: Put the capacitor, water and grinding medium into the chamfering tank, and make the chamfering tank move in a ball mill, planetary mill, etc. to promote the formation of a smooth surface of the capacitor, so that the internal electrodes of the capacitor are fully exposed, so as to connect the internal and external electrodes. Capping: Apply end paste to the two ends of the exposed internal electrodes of the chamfered chip, and connect the internal electrodes on the same side to form external electrodes. Sintering end: Sinter the product at low temperature to ensure the connection between internal and external electrodes. Terminal treatment: Through the reduction reaction of metal particles on the cathode surface under the action of direct current, the metal terminals of the capacitor are first plated with nickel and then with tin. Appearance selection: Use a magnifying glass or microscope to select products that do not meet the quality standards. Test: Test the electrical performance of capacitors by performing 100% measurement and grading to eliminate defective products. Taping: Packaging and packaging capacitors according to size and quantity requirements.

[0079] Fourth, the sales stage. The marketing model of the electronic components industry is mainly B2B, covering all aspects of industrial production and social life, with a wide coverage. The sales methods of electronic components products mainly include direct sales by manufacturers, independent distribution, authorized agents and small trade distributors. The sales characteristics are shown in Table 1.

[0080] Table 1 Comparison of sales models in the electronic components industry

[0081]

[0082] (1) Analysis of sales model. The mainstream model in the market today is the authorized agent model, which mainly serves large and medium-sized production companies, independent distributors and traders. Its main advantages are good product quality, comprehensive technical and after-sales service support, and certain financial support for financial and supply operations. However, due to its close connection with the manufacturer and a series of contractual terms, its flexibility is poor. The independent distribution model has many supply channels, so it is difficult to guarantee the certainty of product quality and the stability of supply channels. The independent distribution model has obvious advantages in financial operation and flexibility due to the structure of the enterprise itself. For small trade distributors, their service customers are small and scattered customers. The variety and complexity of supply channels makes this model's product quality and technical support at a disadvantage, but the flexible operation method makes it the first choice for small manufacturers. The manufacturer direct sales model can simultaneously guarantee product quality, stable supply channels, professional technical support, and competitive prices. However, due to limited resources, it cannot support large-scale direct sales services. The manufacturer direct sales model can only target large companies.

[0083] Based on the above analysis, and considering the two factors of cost and reliability of electronic components, the sales of electronic components industry mainly take the form of distributors. In practice, the part of the product price that manufacturers transfer to distributors is lower than the cost incurred by the manufacturer to build sales channels by itself, which mainly includes establishing sales networks, recruiting local employees, accumulating and maintaining customer relationships in product sales areas, as well as sales management processes, capital management, inventory management and after-sales management. For this reason, this sales model that outsources all links except R&D and manufacturing is the main form of electronic component sales today.

[0084] (2) Process overview. Electronic component distributors provide product promotion, solution development, technical support, delivery services, etc. to upstream and downstream parties, playing an indispensable role in the industry chain. They can provide downstream users with stocking services, delivery services, solution development and technical support services, and can centralize procurement for customers to reduce their procurement costs. The main work content of distributors is: market process, storage and transportation management process, service management process, and financial management process.

[0085] S130, analyzing the cost attributes corresponding to the cost input of each of the process nodes, and calculating the corresponding cost input according to the cost calculation method corresponding to the cost attributes.

[0086] Among them, cost attributes include occupied resources, consumable resources, and transaction resources.

[0087] In one embodiment, the cost calculation method corresponding to the occupied resources is:

[0088] Occupancy costs:

[0089] Where I is the total number of types of occupied resources in a process node; x i Represents the total cost of various occupied resources in the process node; y i Indicates the resource quantity of various occupied resources measured by their own resource drivers; i Indicates the number of occupied costs of each process node measured by its own driver.

[0090] In one embodiment, the cost calculation method corresponding to the consumable resources is:

[0091] Consumable costs:

[0092] Where J is the total number of consumable resources in a process node; mj represents the consumption of various consumable resources in the process node; n j Indicates the prices of various consumable resources in the process node.

[0093] In one embodiment, the cost calculation method corresponding to the transactional resources is:

[0094] Transaction costs:

[0095] Where K is the total number of transactional resources in a process node; a k Represents a certain transaction cost in a transaction.

[0096] Specifically, cost inputs change dynamically over time. Cost factors refer to the factors that make up costs, which affect cost changes and are key factors in controlling costs. For example, various variable factors such as machine operation time, number of finished products produced, and labor prices. Cost factors determine the behavior of costs, lead to the occurrence of costs, and are the basis for allocating costs. The production costs of an enterprise are determined by many factors, but can be roughly divided into five categories, including manpower, machinery and equipment, materials, methods, and environment.

[0097] Manpower refers to the number, quality, skills, norms, morale and teamwork of personnel. Generally speaking, the key factor of cost control lies in people, because people can not only regulate their own behavior, but also greatly affect the other four major factors. Machinery and equipment refers to the operation and maintenance status of machinery and equipment, production tools and infrastructure. Materials refer to the reserves and quality levels of process plans, raw materials, spare parts and other necessary materials. In practical production, a large number of measures are taken to make up for the lack of complete material reserves. These activities waste a lot of costs and account for a large proportion of the total cost. Methods refer to relevant specifications for guiding operational organization, overall arrangement, production process and office. Environment refers to factors such as temperature, humidity, weather in the natural environment, factors such as factory area, warehouse, office building, laboratory and on-site management in the working environment, and factors such as rules and regulations and corporate culture in the humanistic environment.

[0098] According to the five classification principles of cost factor analysis, taking the production process as a specific example, the cost factors of each cost attribute of the process node are analyzed. The results are shown in Table 2.

[0099] The first is the cost factor analysis of occupancy costs. Occupancy costs refer to the types of costs that the enterprise already has and can use multiple times in process nodes, including all costs from purchasing items to using them until they are scrapped. The above costs are generally allocated to each process node according to specific rules. Common occupancy costs include costs related to storage facilities, machinery and equipment, factory buildings, and semi-finished products. In order to comprehensively analyze the cost structure of occupancy costs, this cost is generally analyzed based on the full life cycle method. Common occupancy cost factors include: operator proficiency, operation time, and facility conditions.

[0100] The second is the cost factor analysis of consumable costs. Consumable costs are consumed in a single node, and the cost consumption in the process node is one-time and will not be released again after consumption. Therefore, after the node is completed, the cost will be permanently occupied and cannot be reused. Common consumable costs include labor, electricity, etc. Consumable costs are analyzed based on five classification principles. Common cost factors include: worker ability, equipment technology level, management regulations, raw material quality, etc.

[0101] The third is the analysis of transaction cost factors. Transaction cost is a type of cost relative to the internal cost of an enterprise, which is mainly formed when enterprises interact with each other. The cost factors that constitute transaction cost include bank loan interest rates, transportation costs, etc. Consumption costs are analyzed based on five classification principles, generally including: staff capabilities, suppliers, supplier relationships, transaction methods, transaction volume, supply and demand levels, national and industry policies, etc.

[0102] Table 2 Production process node cost factors

[0103]

[0104] The basic unit of enterprise processes is the process node, which contains multiple process nodes with complex relationships. To facilitate subsequent analysis, enterprise processes are divided into two categories: serial processes and parallel processes according to the processing order. In a serial process, process nodes are arranged in sequence, and process execution is completed in sequence; while in a parallel process, multiple nodes can work at the same time and they are side by side. Fig.10 The following diagrams show the two types of processes. A general business process is usually the result of various combinations of serial and parallel processes.

[0105] The analysis of each node of the production process is as follows:

[0106] First, the cost input of the production process node. The component process node of the process generally has certain input and output, and the transmission and transformation of physical objects and information will occur in it. When the node performs an operation, the process node will gradually consume the input of factors such as materials and energy. Finally, the execution result (output) of the process is presented in the form of semi-finished products and other products. These outputs are then transferred to the next node, and then the process is repeated until the final product is provided to users outside the enterprise boundary, such as Fig.11 shown.

[0107] A single node can have multiple inputs and outputs at the same time. Here, the inputs from other nodes to a node are defined as inter-node inputs, and the cost input added by the node itself is defined as node inputs. Fig.12 As shown, the node input of node B is E1 and E2, the inter-node input of node B is X1, X2, and X3, and the output of node B is Y1, Y2, and Y3.

[0108] Calculation of process node costs. According to the production boundaries of enterprises, enterprise processes can be divided into two categories: intra-enterprise processes and inter-enterprise processes. The cost inputs and outputs of the sorted enterprise process nodes are classified and analyzed. Some inputs are completely consumed at the process nodes, such as workers' labor, electricity, etc.; other inputs are only temporarily occupied, and will be released after the node is executed, waiting for occupation by other nodes, such as machines, storage facilities, etc. In addition to the above two costs, inter-enterprise processes also have unique transaction costs. Therefore, by sorting out the cost attributes according to the nature of the occupation of different costs, it can be obtained that there are mainly three types of costs: occupation costs, consumption costs, and transaction costs. The following introduces the cost calculation methods for different types of costs:

[0109] Occupancy cost calculation

[0110] The process node cost should take into account the multi-node occupancy or multiple occupancy of a single node of the occupied cost resource. Therefore, when calculating the node cost, the occupied cost needs to be taken into account. The calculation method is to divide the total price of its resources by the number of node operation drivers and add it to the process node cost.

[0111] Assume that a process node has I types of occupied resources, x i Represents the total cost of various occupied resources at the production process node; y i Indicates the resource quantity of various occupied resources measured by their own resource drivers; i Indicates the number of occupied costs of each process node measured by its own driver.

[0112] Node occupancy cost:

[0113] Consumption cost calculation

[0114] Consumable resources are one-time consumable resources, and their cost can be determined by inputting the cost of the process node based on the input quantity and price.

[0115] Assume that there are J types of consumable resources consumed by the node, mj represents the consumption of various consumable resources in the process node; n j Indicates the prices of various consumable resources in the process node.

[0116] Consumable costs of nodes:

[0117] Transaction Costing

[0118] The transaction cost of a process node is directly determined based on the price at the time of the transaction. Suppose there are K different transaction costs in a process node, a k Represents a certain transaction cost in a transaction.

[0119] Transactional costs of nodes:

[0120] S140. Determine the process node cost of the corresponding process node according to all the cost inputs.

[0121] Wherein, determining the process node cost of the corresponding process node according to all the cost inputs includes:

[0122] Process node cost: c = c′+c”+c”′;

[0123] ”'

[0124] Among them, c is the occupation cost, which is the cost input corresponding to the occupation resource; c is the consumption cost,

[0125] ”'

[0126] is the cost input corresponding to consumable resources; c is the transaction cost, which is the cost input corresponding to transaction resources.

[0127] S150: Determine the total cost of electronic components according to the process node cost.

[0128] Wherein, determining the total cost of electronic components according to the process node cost includes:

[0129] Determine the base process cost according to the process node cost;

[0130] Determine the composite process cost based on the base process cost;

[0131] The total cost of the electronic components is determined according to the composite process cost.

[0132] Specifically, the enterprise base process is composed of a series of interconnected nodes, so the cost of the base process is the sum of the costs of all nodes. Similarly, the cost of the composite process is the sum of the costs of all basic processes. The cost of the process group is the sum of the costs of all composite processes, and the total cost of electronic components is the sum of the costs of the four-stage process group.

[0133] The following is a detailed description of the use of cost calculation methods based on production process nodes, taking the manufacturing process as an example to calculate the cost of the process from the node perspective. The production process is the currently popular manufacturing process for chip multilayer ceramic capacitors. According to the hierarchical decomposition, the "composite process-base process-process node" process analysis results can be obtained (as shown in Table 3). Then, based on the process analysis results, the cost input of each process node is analyzed to obtain the cost structure (as shown in Table 4). After that, the types of cost structures are classified to obtain the cost attributes of the process nodes (as shown in Table 5). According to the cost attributes of the process nodes, combined with the different types of cost calculation methods proposed, the standard cost of the node can be calculated, and the cost structure of the electronic components can be calculated later by conversion coefficients and addition.

[0134] The data sources for node cost input and standard cost value calculation are mainly the input-output data of the production process obtained from the survey and the company's financial statements. For example, the A-step dispersion node in the batching process is analyzed to contain two cost attributes: occupied cost and consumable cost. The specific cost input is: occupied cost includes factory buildings, ball mills and sand mills, and consumable costs are mainly labor, electricity, porcelain powder and chemicals. The standard cost calculation of each cost input is as follows:

[0135] First, we need to clarify the measurement unit. The unit here is used to measure the finished products of each process, which is convenient for cost accounting on the unit product. In the above manufacturing process, solvents (liquids) and finished products are involved. The measurement units here are: liquid / L, solid / g. The following is an example of cost analysis using the A step dispersion node.

[0136] (1) Occupancy costs

[0137] The ball mill has an annual depreciation of k million. The survey shows that the daily output of slurry is m L, and its standard cost is k÷365÷m yuan / L. The sand mill has an annual depreciation of p million. The survey shows that the daily output of slurry is m L, and its standard cost is p÷365÷m yuan / L. The factory building is not included in the calculation of standard cost, but is included in the cost structure based on the number of finished products.

[0138] (2) Consumable costs

[0139] In the A-step dispersion, the labor is paid by the hour, and the labor wage is 10 yuan / hour. The output of slurry per hour is m L, so the standard cost of the node is m yuan / L. The survey shows that the electricity consumption per hour is n kwh, and the standard cost of electricity in the A-step dispersion node is n×electricity price÷m yuan / L. The node consumes a kg of porcelain powder and b L of reagent per hour, with p yuan per kilogram of porcelain powder and r yuan per liter of reagent. The standard cost in the node is a×p÷m+b×r÷m yuan / L.

[0140] Table 3 Analysis results of each basic process in the production process (part)

[0141]

[0142]

[0143] Table 4 Process node cost input analysis results (partial)

[0144]

[0145]

[0146] Table 5 Process node cost attribute analysis results (partial)

[0147]

[0148]

[0149] The process-based electronic component cost analysis method provided in the embodiment of the present application can conduct a comprehensive and systematic analysis of the cost of electronic components for engineering applications, and calculate the cost of electronic components in the entire process, which can provide technical guidance for subsequent component cost control.

[0150] Reference Fig.13 , which shows a schematic structural diagram of a process-based electronic component cost analysis device described according to an embodiment of the present application.

[0151] like Fig.13 As shown, the process-based electronic component cost analysis device may include:

[0152] The hierarchical division module 1310 is used to divide the enterprise process into multiple levels according to the process system framework, and divide it into several process layers; the process layers include process nodes, basic processes, composite processes, and process groups;

[0153] The phase division module 1320 is used to divide the whole process of electronic components from development to end-user use of engineering application electronic components into development and design phase, procurement phase, production and manufacturing phase, and sales phase, and each phase is a process group;

[0154] A processing module 1330 is used to analyze the cost attribute corresponding to the cost input of each process node, and calculate the corresponding cost input according to the cost calculation method corresponding to the cost attribute;

[0155] A process node cost determination module 1340, configured to determine the process node cost of the corresponding process node according to all the cost inputs;

[0156] The total cost determination module 1350 is used to determine the total cost of electronic components according to the process node costs.

[0157] Optionally, the cost attributes include occupied resources, consumed resources, and transaction resources.

[0158] Optionally, the cost calculation method corresponding to occupied resources is:

[0159] Occupancy costs:

[0160] Where I is the total number of types of occupied resources in a process node; x i Represents the total cost of various occupied resources in the process node; y i Indicates the resource quantity of various occupied resources measured by their own resource drivers; i Indicates the number of occupied costs of each process node measured by its own driver.

[0161] Optionally, the cost calculation method for consumable resources is:

[0162] Consumable costs:

[0163] Where J is the total number of consumable resources in a process node; m j Indicates the consumption of various consumable resources in the process node; n j Indicates the prices of various consumable resources in the process node.

[0164] Optionally, the cost calculation method for transactional resources is:

[0165] Transaction costs:

[0166] Where K is the total number of transactional resources in a process node; a k Represents a certain transaction cost in a transaction.

[0167] Optionally, the process node cost determination module 1340 is further used to:

[0168] Process node cost: c = c′+c”+c”′;

[0169] Among them, c′ is the occupation cost, which is the cost input corresponding to the occupation resource; c” is the consumption cost, which is the cost input corresponding to the consumption resource; c”’ is the transaction cost, which is the cost input corresponding to the transaction resource.

[0170] Optionally, the total cost determination module 1350 is further configured to:

[0171] Determine the base process cost according to the process node cost;

[0172] Determine the composite process cost based on the base process cost;

[0173] The total cost of the electronic components is determined according to the composite process cost.

[0174] The present embodiment provides a process-based electronic component cost analysis device, which can execute the embodiments of the above method. Its implementation principle and technical effects are similar and will not be described in detail here.

[0175] Fig.14 FIG. 1 is a schematic diagram of the structure of an electronic device provided by an embodiment of the present invention. Fig.14 As shown, a structural schematic diagram of an electronic device 1400 suitable for implementing an embodiment of the present application is shown.

[0176] like Fig.14As shown, the electronic device 1400 includes a central processing unit (CPU) 1401, which can perform various appropriate actions and processes according to a program stored in a read-only memory (ROM) 1402 or a program loaded from a storage part 1408 into a random access memory (RAM) 1403. In the RAM 1403, various programs and data required for the operation of the device 1400 are also stored. The CPU 1401, the ROM 1402, and the RAM 1403 are connected to each other via a bus 1404. An input / output (I / O) interface 1405 is also connected to the bus 1404.

[0177] The following components are connected to the I / O interface 1405: an input section 1406 including a keyboard, a mouse, etc.; an output section 1407 including a cathode ray tube (CRT), a liquid crystal display (LCD), etc., and a speaker, etc.; a storage section 1408 including a hard disk, etc.; and a communication section 1409 including a network interface card such as a LAN card, a modem, etc. The communication section 1409 performs communication processing via a network such as the Internet. A drive 1410 is also connected to the I / O interface 1405 as needed. A removable medium 1411, such as a magnetic disk, an optical disk, a magneto-optical disk, a semiconductor memory, etc., is installed on the drive 1410 as needed, so that a computer program read therefrom is installed into the storage section 1408 as needed.

[0178] In particular, according to the embodiments of the present disclosure, the above reference Figure 1 The described process can be implemented as a computer software program. For example, an embodiment of the present disclosure includes a computer program product, which includes a computer program tangibly contained on a machine-readable medium, and the computer program includes program code for executing the above-mentioned process-based electronic component cost analysis method. In such an embodiment, the computer program can be downloaded and installed from a network through the communication part 1409, and / or installed from the removable medium 1411.

[0179] The flow chart and block diagram in the accompanying drawings illustrate the possible architecture, function and operation of the system, method and computer program product according to various embodiments of the present invention. In this regard, each box in the flow chart or block diagram can represent a module, a program segment, or a part of the code, and the aforementioned module, program segment, or a part of the code contains one or more executable instructions for realizing the specified logical function. It should also be noted that in some alternative implementations, the functions marked in the box can also occur in a different order from the order marked in the accompanying drawings. For example, two boxes represented in succession can actually be executed substantially in parallel, and they can sometimes be executed in the opposite order, depending on the functions involved. It should also be noted that each box in the block diagram and / or flow chart, and the combination of the boxes in the block diagram and / or flow chart can be implemented with a dedicated hardware-based system that performs the specified function or operation, or can be implemented with a combination of dedicated hardware and computer instructions.

[0180] The units or modules involved in the embodiments described in the present application may be implemented by software or hardware. The units or modules described may also be arranged in a processor. The names of these units or modules do not constitute limitations on the units or modules themselves in certain circumstances.

[0181] The systems, devices, modules or units described in the above embodiments may be implemented by computer chips or entities, or by products with certain functions. A typical implementation device is a computer. Specifically, the computer may be, for example, a personal computer, a laptop, a mobile phone, a smart phone, a personal digital assistant, a media player, a navigation device, an email device, a game console, a tablet computer, a wearable device, or a combination of any of these devices.

[0182] As another aspect, the present application further provides a storage medium, which may be the storage medium included in the aforementioned device in the above embodiment; or may be a storage medium that exists independently and is not assembled into the device. The storage medium stores one or more programs, and the aforementioned programs are used by one or more processors to execute the process-based electronic component cost analysis method described in the present application.

[0183] Storage media include permanent and non-permanent, removable and non-removable media that can be implemented by any method or technology to store information. Information can be computer-readable instructions, data structures, program modules or other data. Examples of computer storage media include, but are not limited to, phase change memory (PRAM), static random access memory (SRAM), dynamic random access memory (DRAM), other types of random access memory (RAM), read-only memory (ROM), electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technology, compact disk read-only memory (CD-ROM), digital versatile disk (DVD) or other optical storage, magnetic cassettes, magnetic tape magnetic disk storage or other magnetic storage devices or any other non-transmission media that can be used to store information that can be accessed by a computing device. As defined herein, computer-readable media does not include temporary computer-readable media (transitory media), such as modulated data signals and carrier waves.

[0184] It should be noted that the terms "include", "comprises" or any other variations thereof are intended to cover non-exclusive inclusion, so that a process, method, commodity or 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, commodity or device. In the absence of further restrictions, the elements defined by the sentence "comprises a ..." do not exclude the existence of other identical elements in the process, method, commodity or device including the elements.

[0185] Each embodiment in this specification is described in a progressive manner, and the same or similar parts between the embodiments can be referred to each other, and each embodiment focuses on the differences from other embodiments. In particular, for the system embodiment, since it is basically similar to the method embodiment, the description is relatively simple, and the relevant parts can be referred to the partial description of the method embodiment.

Claims

1. A process-based electronic component cost analysis method, characterized in that: The method comprises: According to the process system framework, the enterprise process is divided into multiple levels, namely, several process layers; the process layers include process nodes, basic processes, composite processes, and process groups; By combing the entire process of engineering application electronic components from development to end-user use, the entire process of electronic components is divided into development and design stage, procurement stage, production and manufacturing stage, and sales stage, with each stage as a process group; Analyze the cost attributes corresponding to the cost input of each of the process nodes, and calculate the corresponding cost input according to the cost calculation method corresponding to the cost attribute; Determining the process node cost of the corresponding process node according to all the cost inputs; The total cost of the electronic components is determined based on the process node costs.

2. The method according to claim 1, characterized in that The cost attributes include occupied resources, consumable resources, and transactional resources.

3. The method according to claim 2, characterized in that The cost calculation method corresponding to the occupied resources is: Occupancy costs: Where I is the total number of types of occupied resources in a process node; x i Represents the total cost of various occupied resources in the process node; y i Indicates the resource quantity of various occupied resources measured by their own resource drivers; i Indicates the number of occupied costs of each process node measured by its own driver.

4. The method according to claim 2, characterized in that: The cost calculation method corresponding to the consumable resources is: Consumable costs: Where J is the total number of consumable resources in a process node; m j Indicates the consumption of various consumable resources in the process node; n j Indicates the prices of various consumable resources in the process node.

5. The method according to claim 2, characterized in that: The cost calculation method corresponding to the transactional resources is: Transaction costs: Where K is the total number of transactional resources in a process node; a k Represents a certain transaction cost in a transaction.

6. The method according to claim 2, characterized in that Determining the process node cost of the corresponding process node according to all the cost inputs includes: Process node cost: c = c′+c”+c”′; Among them, c′ is the occupation cost, which is the cost input corresponding to the occupation resource; c” is the consumption cost, which is the cost input corresponding to the consumption resource; c”’ is the transaction cost, which is the cost input corresponding to the transaction resource.

7. The method according to claim 1, characterized in that Determining the total cost of electronic components according to the process node cost includes: Determine the base process cost according to the process node cost; Determine the composite process cost based on the base process cost; The total cost of the electronic components is determined according to the composite process cost.

8. A process-based electronic component cost analysis device, characterized in that: The device comprises: A hierarchical division module is used to divide the enterprise process into multiple levels according to the process system framework, and divide it into several process layers; the process layers include process nodes, basic processes, composite processes, and process groups; The phase division module is used to divide the entire process of electronic components from development to end-user use into development and design phase, procurement phase, production and manufacturing phase, and sales phase, with each phase as a process group. A processing module, used for analyzing the cost attribute corresponding to the cost input of each process node, and calculating the corresponding cost input according to the cost calculation method corresponding to the cost attribute; A process node cost determination module, used to determine the process node cost of the corresponding process node according to all the cost inputs; The total cost determination module is used to determine the total cost of electronic components according to the process node costs.

9. An electronic device comprising a memory, a processor, and a computer program stored in the memory and executable on the processor, characterized in that: When the processor executes the program, the process-based electronic component cost analysis method as described in any one of claims 1-7 is implemented.

10. A readable storage medium having a computer program stored thereon, characterized in that: When the program is executed by a processor, the process-based electronic component cost analysis method as described in any one of claims 1 to 7 is implemented.

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