Production operation and inspection cost pricing system improvement method based on cost benefit analysis

Abstract

The invention discloses a production operation and inspection cost pricing system improvement method based on cost benefit analysis, and relates to the technical field of cost pricing, and the method comprises the following steps: collecting cost data in a production operation and inspection process, and dividing the collected cost data into direct cost and indirect cost; based on a cost-benefit analysis method, performing systematic evaluation on the collected cost data, calculating economic benefit indexes of various costs, and comprehensively comparing the costs and benefits to obtain a cost-benefit coefficient; according to the cost-benefit coefficient and the economic benefit index, a production operation and inspection cost pricing model is constructed based on an operation cost method; a dynamic adjustment mechanism is established, and relevant parameters and indexes in the cost pricing system are updated and adjusted regularly. According to the invention, by establishing a dynamic adjustment mechanism, related parameters and indexes in the cost pricing system are updated and adjusted regularly, and the accuracy and practicability of the cost pricing model are ensured.

Description

Technical Field

[0001] The present invention relates to the technical field of data analysis, and more specifically, to a method for improving a production operation and inspection cost pricing system based on cost-benefit analysis. Background Art

[0002] With the intensification of market competition and the complexity of the enterprise operating environment, the accurate accounting and pricing of production and operation costs have become the key to enterprise management and decision-making. Cost management, as an important part of the management of operation and inspection cost projects, directly affects the economic and social benefits of the power grid. In order to further standardize the lean level of operation and inspection cost project management, improve the standardization and uniformity of the plan application, proposal and estimate preparation of operation and inspection cost projects, and comprehensively strengthen the cost management of power grid operation and maintenance cost projects, with the gradual advancement of power system reform, the scale of the power grid has been further expanded, and the requirements for power grid safety and power supply reliability have been further improved. The operation and maintenance of power grid equipment is an important part of ensuring the stable and safe operation of the power grid, and its task volume is also increasing year by year. Operation and inspection cost projects are usually divided into four categories: transmission cost projects, substation cost projects, distribution cost projects and man-day cost projects. However, considering that there are many specific implementation types and complex contents of operation and inspection projects, as well as changes in the operation contents and prices of construction materials of operation and inspection projects, the pricing standard system of operation and inspection projects needs to be revised and updated in a timely manner. Therefore, the purpose is to improve and formulate clear, effective and widely applicable unit price reference standards for operation and inspection services such as transmission, substation, distribution and comprehensive types. The traditional cost pricing system has problems such as cumbersome accounting, inaccurate data, and lack of dynamic adjustment, which makes it difficult to meet the needs of modern enterprises for cost control and efficiency improvement. Therefore, there is an urgent need for an improvement method of the production and operation inspection cost pricing system based on cost-benefit analysis to optimize resource allocation and improve economic benefits.

[0003] The above disclosed technical solutions have at least the following technical problems: the traditional cost pricing system has problems such as cumbersome accounting, inaccurate data, lack of dynamic adjustment, etc., which makes it difficult to meet the needs of modern enterprises for cost control and efficiency improvement.

[0004] In view of the above problems, the present invention proposes a solution. Summary of the invention

[0005] In order to overcome the above-mentioned defects of the prior art, an embodiment of the present invention provides a method for improving the production operation and inspection cost pricing system based on cost-benefit analysis, through XX, to solve the problems raised in the above-mentioned background technology.

[0006] To achieve the above object, the present invention provides the following technical solutions: The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis includes the following steps: collecting cost data in the production and operation inspection process, and dividing the collected cost data into direct cost and indirect cost; based on the cost-benefit analysis method, systematically evaluating the collected cost data, calculating the economic benefit indicators of various costs, comprehensively comparing costs and benefits, and obtaining the cost-benefit coefficient; according to the cost-benefit coefficient and the economic benefit indicators, based on the operation cost method, constructing a production and operation inspection cost pricing model, and obtaining the deviation of cost statistics; according to the deviation in cost statistics, establishing a dynamic adjustment mechanism, and regularly updating and adjusting relevant parameters and indicators in the cost pricing system; applying the improved cost pricing system to actual production and operation inspection activities, and evaluating and providing feedback on the operation effect of the cost pricing system through real-time monitoring and data analysis.

[0007] In a preferred embodiment, the economic benefit indicators include net present value, cost coefficient and risk volatility coefficient; the cost-benefit analysis method is used to systematically evaluate the collected cost data, specifically: collect cost data during production and operation, and list potential benefits in the project; screen out direct benefits from the listed potential benefits according to preset decision-making goals; identify and extract indirect benefits from cost data based on natural language processing technology; convert direct benefits and indirect benefits into document forms respectively and convert them into vector forms based on word embedding technology, and represent them with sequence data; convert sequence data into comparable monetary units and compare them with costs.

[0008] In a preferred embodiment, the specific method for obtaining the cost coefficient is as follows: collect cost data of the power engineering project, including labor cost, material cost, equipment cost, construction time, remaining project time and historical error rate; organize and prepare the collected data to ensure the accuracy and completeness of the data; calculate the cost coefficient based on the cost data based on principal component analysis.

[0009] In a preferred embodiment, the specific method for obtaining the risk volatility coefficient is as follows: collect historical data of similar projects in the past, the historical data includes various types of errors, classify the collected error records by type, and assign error weights to different types of errors; calculate the historical reference coefficient according to the type and weight of the error record; obtain the population density and population size affected by the project error and the regional distance, and calculate the affected population coefficient; obtain the type of project radiation area, the type of project radiation area includes city, rural area, factory, nature, and set the regional score for the type of area according to the population density; calculate the risk volatility coefficient in combination with the affected population coefficient, the historical reference coefficient and the regional score.

[0010] In a preferred embodiment, the production and operation cost pricing model is constructed based on the cost-effectiveness coefficient and economic benefit index and based on the activity-based cost method, specifically: list all operations involved in the production and operation process, including but not limited to equipment maintenance, inspection, troubleshooting, and preventive testing; describe each operation in detail, including the content, purpose, and execution frequency of the operation; identify the resources consumed by each operation and quantify each resource to obtain the unit cost and consumption of each operation; create a cost account for each operation to record the cost of the resources consumed by the operation; calculate the cost of each operation based on the unit cost and consumption of the resources; summarize the costs of all operations to form an operation cost library; determine the cost driver of each operation, quantify each cost driver, and obtain the measurement standard and unit of each cost driver; calculate the allocation rate of each cost driver based on the operation cost library and cost driver data; allocate the operation cost to the product based on the allocation rate according to the amount of cost driver consumed by each product; and construct the production and operation cost pricing model based on the cost-effectiveness coefficient and economic benefit index according to the allocated operation cost and the economic benefit of the product.

[0011] In a preferred embodiment, a dynamic adjustment mechanism is established based on the deviation in the cost statistics to regularly update and adjust the relevant parameters and indicators in the cost pricing system, specifically: obtaining relevant factors that affect the cost pricing system, including changes in the market environment, changes in internal conditions of the enterprise, and changes in policies and regulations; setting corresponding adjustment trigger conditions based on the fluctuation range, importance and deviation in the cost statistics of the influencing factors; triggering the adjustment mechanism when the deviation in the cost statistics and the fluctuation of the influencing factors exceed a preset percentage; when the deviation exceeds a threshold, identifying the main factors causing the deviation, and conducting an in-depth analysis of the identified influencing factors to evaluate the degree of influence of these factors on the cost pricing model; and adjusting the relevant parameters in the cost pricing model within a preset time period based on the results of the deviation cause analysis.

[0012] The technical effects and advantages of the method for improving the production and operation inspection cost pricing system based on cost-benefit analysis of the present invention are as follows: 1. The present invention divides cost data into direct costs and indirect costs, and allocates costs based on the activity-based costing method, thereby achieving refined management and accurate measurement of various costs in the production and operation process. It introduces cost-benefit analysis and economic benefit indicators, and conducts a systematic evaluation of cost data, which helps enterprises to have a more comprehensive understanding of the relationship between cost input and economic benefits.

[0013] 2. The present invention establishes a dynamic adjustment mechanism according to the changes in the deviation and influencing factors in cost statistics, regularly updates and adjusts the relevant parameters and indicators in the cost pricing system, ensures the accuracy and practicality of the cost pricing model, uses natural language processing technology and word embedding technology to identify and extract indirect benefits, and converts the benefits into comparable monetary units, thereby improving the intelligence level of cost-benefit analysis. BRIEF DESCRIPTION OF THE DRAWINGS

[0014] Figure 1 It is a structural schematic diagram of the method for improving the production operation and inspection cost pricing system based on cost-benefit analysis of the present invention. DETAILED DESCRIPTION

[0015] The following will be combined with the drawings in the embodiments of the present invention to clearly and completely describe the technical solutions in the embodiments of the present invention. Obviously, the described embodiments 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.

[0016] Embodiment 1, Figure 1 The present invention provides a method for improving the production and operation inspection cost pricing system based on cost-benefit analysis, which includes the following steps: Collect cost data during production and inspection, and divide the collected cost data into direct cost and indirect cost; Based on the cost-benefit analysis method, the collected cost data is systematically evaluated, the economic benefit indicators of various costs are calculated, and the cost and benefit are comprehensively compared to obtain the cost-benefit coefficient; According to the cost-effectiveness coefficient and economic benefit index, based on the activity-based costing method, a production and operation cost pricing model is constructed to obtain the deviation degree of cost statistics; According to the deviation in cost statistics, a dynamic adjustment mechanism is established to regularly update and adjust the relevant parameters and indicators in the cost pricing system; The improved cost pricing system is applied to actual production and operation and inspection activities, and the operating effect of the cost pricing system is evaluated and feedback is provided through real-time monitoring and data analysis.

[0017] S1, collect cost data during production and inspection, and divide the collected cost data into direct cost and indirect cost; The cost data include but are not limited to material costs, labor costs, management fees, and depreciation costs; Direct costs usually refer to costs directly related to a specific product or service (such as material costs, labor costs, etc.), while indirect costs are costs that support the production process but are not directly included in a specific product (such as management expenses, rent, etc.). By clearly classifying, companies can more clearly understand the composition and source of each cost, thereby improving overall cost transparency.

[0018] By clearly identifying direct and indirect costs, companies can allocate resources more effectively. Management can focus on controlling high-cost links, optimizing resource usage, and improving overall production efficiency. Classified cost data can provide a basis for cost-benefit analysis. Companies can compare the inputs and outputs of different production links to make more reasonable business decisions.

[0019] S2, based on the cost-benefit analysis method, systematically evaluates the collected cost data, calculates the economic benefit indicators of each cost, comprehensively compares the cost and benefit, and obtains the cost-benefit coefficient; The economic benefit indicators include net present value, cost coefficient and risk volatility coefficient; The cost-benefit analysis method is used to systematically evaluate the collected cost data, specifically: Collect cost data during production and operation inspection and list potential benefits in the project; Filter out direct benefits from the listed potential benefits according to the preset decision-making objectives; Identify and extract indirect benefits from cost data based on natural language processing technology; The direct benefits and indirect benefits are converted into document forms and converted into vector forms based on word embedding technology, and represented by sequence data; Convert the series data into comparable monetary units and compare them with the costs.

[0020] Word embedding is a technique that maps words or phrases to real-domain vectors, which can capture the semantic relationship between words. Common word embedding methods include Word2Vec, GloVe, and FastText.

[0021] Word2Vec is a neural network-based word embedding model that learns a vector representation for each word by predicting surrounding words; Given a central word and its context words, use the CBOW model to maximize the conditional probability: The specific calculation formula for maximizing conditional probability is as follows:

[0022] In the formula, T is the total number of words in the document, As the central word, is the context word, c is the window size; is the specific conditional probability; The specific calculation formula for specific conditional probability is as follows:

[0023] Where V is all the words in the document. express and The vector inner product of and are the word counts of word O and word I respectively, both O and I belong to V; After obtaining the word embedding vector, each word in the document is represented as the corresponding word embedding vector, and then the entire document is represented as a word embedding matrix or sequence data.

[0024] Sequence data form: The document is represented as a word embedding matrix, where each row represents the word embedding vector of a word, forming a sequence.

[0025] Net Present Value (NPV) is a dynamic indicator for evaluating the economic benefits of an investment plan. It refers to the difference between the net cash flow generated by the investment plan after discounting it at the cost of capital and the present value of the original investment. In other words, the net present value is the difference between the cash inflow and cash outflow in each year of the project life, calculated at a certain discount rate.

[0026] The formula for calculating the net present value is:

[0027] Among them, NPV is the net present value, IT is the cash inflow of the project in the tth year, OT is the cash outflow of the project in the tth year, R is the discount rate, and n is the life cycle of the investment project.

[0028] The specific calculation formula of the cost-effectiveness coefficient is:

[0029] Among them, NPV is the net present value, ZJ is the direct cost, and JJ is the indirect cost.

[0030] If the cost-benefit coefficient is greater than the preset standard, it means that the project investment benefit is greater than the expected discount rate, and the project is feasible. If the cost-benefit coefficient is less than the preset standard, it means that the project investment benefit is lower than the expected discount rate, and the project is not feasible.

[0031] The benefits of the cost-effectiveness coefficient for improving the production and operation cost pricing system are as follows: Improve decision-making accuracy: The cost-effectiveness coefficient provides an objective and transparent standard for evaluating the improvement effect of the production and operation cost pricing system. By comparing the cost-effectiveness coefficients of different improvement plans, managers can make more informed decisions and choose the economically optimal plan.

[0032] Optimize resource allocation: Cost-benefit analysis helps enterprises fully understand the structure and distribution of production and operation costs, thereby optimizing resource allocation. By identifying links with low cost-benefit coefficients, enterprises can adjust resource input and improve resource utilization efficiency.

[0033] Enhance cost control capabilities: The cost-benefit analysis-based production and operation cost pricing system improvement method helps enterprises establish a more scientific and reasonable cost control mechanism. By regularly evaluating the cost-benefit coefficient, enterprises can promptly identify problems in cost control and take corresponding measures to improve them.

[0034] Promoting continuous improvement: The cost-effectiveness coefficient is not only an evaluation tool, but also a driving force for continuous improvement. By constantly comparing and analyzing the cost-effectiveness coefficient, enterprises can discover new improvement opportunities and promote the continuous optimization of the production and operation cost pricing system.

[0035] In summary, systematically evaluating the collected cost data based on the cost-benefit analysis method and calculating the economic benefit indicators of each cost have significant benefits for improving the production and operation cost pricing system. This method not only improves the accuracy of decision-making and the optimization of resource allocation, but also enhances the cost control and continuous improvement capabilities of the enterprise.

[0036] The specific method for obtaining the cost coefficient is as follows: Collect cost data for power engineering projects, including labor costs, material costs, equipment costs, construction time, remaining time on the project, and historical error rates; Organize and prepare the collected data to ensure its accuracy and completeness; The cost coefficient is calculated based on the cost data based on the principal component analysis method.

[0037] The specific calculation formula of the cost coefficient is as follows:

[0038] In the formula, is the cost coefficient, RG is the labor cost, SB is the equipment cost, SG is the construction time, T is the remaining time of the project, and CW is the historical error rate; The risk volatility coefficient is an indicator that comprehensively considers historical reference data, affected population conditions and regional scores. It is used to assess the risk level and impact range of project costs. Through comprehensive analysis of these factors, a numerical indicator can be derived that reflects the risks that project costs may face.

[0039] The specific method for obtaining the risk volatility coefficient is as follows: Collect historical data of similar projects in the past. The historical data includes various types of errors. Classify the collected error records by type and assign error weights to different types of errors to reflect the impact of the errors on the project. Calculate the historical reference coefficient based on the type and weight of the error records. Obtain the population density, population size and regional distance affected by the project error, and calculate the affected population coefficient; Get the type of project radiation area, which includes urban, rural, factory, and natural areas. Set the regional score for the type of area according to the population density. The risk volatility coefficient is calculated by combining the affected population coefficient, historical reference coefficient and regional score.

[0040] The specific calculation formula of the historical reference coefficient is as follows:

[0041] The specific calculation formula for the affected population coefficient is as follows:

[0042] The specific calculation formula of the risk volatility coefficient is as follows:

[0043] In the formula, is the historical reference coefficient, is the weight of the i-th type error, is the number of times the i-th error occurs, is the number of times the error type occurs, V is the total number of errors, is the affected population coefficient, is the number of areas affected, is the population density, is the distance from the region to the project center, Q is the regional score, is the risk volatility coefficient.

[0044] Analyzing the risk volatility coefficient has the following effects and advantages in determining the review method for the project to be reviewed: Quantifying risks: The risk volatility coefficient can quantify the risks that the project cost may face, thus providing a specific numerical indicator. This allows the cost-benefit analysis to consider risk factors more accurately and avoids ambiguity or neglect of risks.

[0045] Comprehensive consideration of multiple factors: The risk volatility factor takes into account multiple factors such as historical reference data, affected population conditions, and regional scores, which are often closely related to the risk of project costs. By incorporating these factors into the analysis, the cost-benefit analysis can be more comprehensive and accurate.

[0046] Guiding cost adjustment: The risk fluctuation coefficient can reflect the fluctuation of project costs under different risk levels. This helps enterprises to make reasonable adjustments to costs according to risk fluctuations when formulating the production and operation cost pricing system, thus ensuring the scientificity and rationality of the cost pricing system.

[0047] Improve decision-making efficiency: Through the risk volatility coefficient, enterprises can more clearly understand the risks faced by project costs, so that they can make decisions more quickly and decisively when improving the production and operation cost pricing system. This helps enterprises respond to market changes in a timely manner and reduce decision-making costs.

[0048] Early warning mechanism: The risk volatility coefficient can be used as an early warning indicator for cost control. When the risk volatility coefficient reaches or exceeds a certain threshold, the enterprise can take timely measures to control the risk and avoid cost out of control.

[0049] Optimize resource allocation: Through the risk volatility coefficient, enterprises can more accurately assess the cost risks of different projects or links, thereby optimizing resource allocation according to the risk situation and ensuring efficient use of resources.

[0050] Risk identification: The risk volatility coefficient helps enterprises identify the main risk points faced by project costs, so as to formulate risk management measures in a targeted manner.

[0051] Risk response: Through the risk volatility coefficient, companies can more accurately evaluate the effectiveness of different risk management measures and thus choose the optimal risk response strategy.

[0052] In summary, the risk volatility coefficient has many benefits for the improvement method of the production and operation inspection cost pricing system based on cost-benefit analysis. It can improve the accuracy of cost-benefit analysis, optimize the production and operation inspection cost pricing system, enhance cost control capabilities, and improve risk management levels. Therefore, in practical applications, enterprises should pay full attention to the role of risk volatility coefficients and use it as an important tool for cost-benefit analysis and cost control.

[0053] S3, based on the cost-effectiveness coefficient and economic benefit index, and based on the activity-based costing method, a production and operation cost pricing model is constructed to obtain the deviation degree of cost statistics; The activity-based costing method includes the activity-based costing method, the basic principle of which is "operations consume resources, and products consume operations". The resources consumed by an enterprise in the process of production or service provision are first allocated to each operation to form the operation cost; then, based on the causal relationship between the operation cost and the cost object, the operation cost is allocated to the cost object, and finally the cost of the product or service is calculated.

[0054] According to the cost-effectiveness coefficient and economic benefit index, based on the activity-based costing method, a production and operation cost pricing model is constructed, which is specifically: List all operations involved in the production and operation inspection process, including but not limited to equipment maintenance, inspection, troubleshooting, and preventive testing; Provide a detailed description of each task, including its content, purpose, and execution frequency; Identify the resources consumed by each job and quantify each resource to obtain the unit cost and consumption of each job; Create a cost account for each activity to record the cost of resources consumed by the activity; Calculate the cost of each activity based on the unit cost and consumption of resources; Aggregate the costs of all operations to form an operation cost library; Determine the cost drivers for each activity, quantify each cost driver, and obtain the measurement standard and unit for each cost driver; Calculate the allocation rate of each cost driver based on the activity cost library and cost driver data; According to the amount of cost drivers consumed by each product, the activity costs are allocated to the products based on the allocation rate; According to the allocated operating costs and the economic benefits of the products, a production and operation cost pricing model is constructed based on the cost-effectiveness coefficient and economic benefit indicators.

[0055] The production and operation inspection cost pricing model is specifically as follows:

[0056] in, is the degree of deviation in cost statistics, is the cost-effectiveness coefficient, is the cost coefficient, is the risk volatility coefficient, is the preset weighting factor of the cost-effectiveness coefficient, is the preset weight factor of the cost coefficient, It is the preset weighting factor of the risk volatility coefficient.

[0057] The benefits of activity-based costing for improving the production and operation cost pricing system based on cost-benefit analysis are as follows: Diversified cost drivers: Activity-based costing recognizes that costs are driven by multiple factors, not just traditional direct labor or machine hours. These cost drivers may include order quantity, product complexity, production batch, etc.

[0058] Specific cost allocation basis: In activity-based costing, the basis for cost allocation is the activity, not the department or product. This means that cost allocation is more refined and can more accurately reflect the actual cost of a product or service.

[0059] Establishment of cost pool: Activity-based costing first collects all costs in the production process into different cost pools, and then allocates costs to products or services based on the consumption of operational activities. This method can better identify and track costs.

[0060] Multi-level cost allocation: Activity-based costing uses a multi-level cost allocation mechanism to allocate costs from the cost pool to activities, and then from activities to products or services. This multi-level allocation can more accurately reflect the relationship between costs and products or services.

[0061] Applicable to complex production environment: Activity-based costing is particularly suitable for enterprises with complex production processes, diversified products, and high indirect cost ratios. In these enterprises, traditional cost calculation methods may not accurately reflect costs, while activity-based costing can provide more accurate information.

[0062] Emphasis on cost causality: Activity-based costing emphasizes the causal relationship between cost and operating activities, and believes that the generation of costs is caused by operating activities. This causal relationship helps companies better understand the nature of cost generation and take measures to reduce costs.

[0063] S4, according to the deviation in cost statistics, establish a dynamic adjustment mechanism to regularly update and adjust the relevant parameters and indicators in the cost pricing system; According to the deviation in cost statistics, a dynamic adjustment mechanism is established to regularly update and adjust the relevant parameters and indicators in the cost pricing system, specifically: Obtain relevant factors that affect the cost pricing system, including changes in the market environment, changes in internal corporate conditions, and changes in policies and regulations; Set corresponding adjustment trigger conditions according to the fluctuation range, importance and deviation degree of the influencing factors in cost statistics; When the deviation in cost statistics and the fluctuation of influencing factors exceed the preset percentage, the adjustment mechanism is triggered; When the deviation exceeds the threshold, identify the main factors causing the deviation, conduct in-depth analysis on the identified influencing factors, and evaluate the impact of these factors on the cost pricing model; According to the analysis results of the deviation reasons, the relevant parameters in the cost pricing model are adjusted at preset time periods (such as quarterly, semi-annual, etc.).

[0064] S5, apply the improved cost accounting system to actual production and operation activities, and evaluate and provide feedback on the operating effect of the cost accounting system through real-time monitoring and data analysis.

[0065] The improved cost pricing system is applied to actual production and operation inspection activities, and the operating effect of the cost pricing system is evaluated and fed back through real-time monitoring and data analysis, specifically: Based on modern information technology, a real-time monitoring system for the cost pricing system should be established; the monitoring system should have functions such as data collection, processing, analysis and alarm to ensure that abnormal situations can be discovered and handled in a timely manner; According to the characteristics and requirements of the cost pricing system, reasonable monitoring indicators should be set, which should include cost differences, cost change trends, cost control effects, etc. The monitoring system should generate reports regularly to reflect the operation and problems of the cost pricing system. The reports should record in detail the data and changes of each monitoring indicator, as well as the results of handling abnormal situations.

[0066] Collect actual cost data from the monitoring system, including raw material costs, labor costs, manufacturing expenses, etc.

[0067] Compare and analyze actual data with budget data, historical data, etc. to identify cost differences and change trends.

[0068] Analyze the reasons for the differences, including inaccurate cost estimates, poor cost control, market changes, etc.

[0069] Based on the comparative analysis results, the operating effect of the improved cost accounting system is evaluated, and the evaluation content includes cost control effect, cost difference control, cost data accuracy, etc.

[0070] Establish an effective feedback mechanism to encourage relevant personnel in production and operation inspection activities to raise questions and suggestions in a timely manner.

[0071] Establish a dedicated feedback channel to ensure that issues and suggestions can be communicated to relevant departments and personnel in a timely manner.

[0072] Based on feedback and evaluation results, the cost pricing system is continuously improved and optimized. The improvements include perfecting cost calculation methods, optimizing cost control measures, and improving data accuracy.

[0073] Regularly summarize the operation status and improvement results of the cost accounting system and form a written report. The report should record in detail the differences before and after the improvement, the improvement effects, existing problems and improvement measures, etc.

[0074] The above formulas are all dimensionless and numerical calculations. The formula is a formula for the most recent real situation obtained by collecting a large amount of data and performing software simulation. The preset parameters in the formula are set by technicians in this field according to actual conditions.

[0075] The above embodiments may be implemented in whole or in part by software, hardware, firmware or any other combination. When implemented by software, the above embodiments may be implemented in whole or in part in the form of a computer program product.

[0076] Those of ordinary skill in the art will appreciate that the modules and algorithm steps of each example described in conjunction with the embodiments disclosed herein can be implemented in electronic hardware, or a combination of computer software and electronic hardware. Whether these functions are performed in hardware or software depends on the specific application and design constraints of the technical solution. Professional and technical personnel can use different methods to implement the described functions for each specific application, but such implementation should not be considered to be beyond the scope of this application.

[0077] In addition, each functional module in each embodiment of the present application may be integrated into one processing module, or each module may exist physically separately, or two or more modules may be integrated into one module.

[0078] The above is only a specific implementation of the present application, but the protection scope of the present application is not limited thereto. Any person skilled in the art who is familiar with the present technical field can easily think of changes or substitutions within the technical scope disclosed in the present application, which should be included in the protection scope of the present application. Therefore, the protection scope of the present application should be based on the protection scope of the claims.

[0079] Finally: The above description is only a preferred embodiment of the present invention and is not intended to limit the present invention. Any modifications, equivalent substitutions, improvements, etc. made within the spirit and principles of the present invention should be included in the protection scope of the present invention.

Claims

1. A method for improving the production and operation inspection cost pricing system based on cost-benefit analysis, characterized in that: The following steps are involved: Collect cost data during production and inspection, and divide the collected cost data into direct cost and indirect cost; Based on the cost-benefit analysis method, the collected cost data is systematically evaluated, the economic benefit indicators of various costs are calculated, and the cost and benefit are comprehensively compared to obtain the cost-benefit coefficient; According to the cost-effectiveness coefficient and economic benefit index, based on the activity-based costing method, a production and operation cost pricing model is constructed to obtain the deviation degree of cost statistics; According to the deviation in cost statistics, a dynamic adjustment mechanism is established to regularly update and adjust the relevant parameters and indicators in the cost pricing system; The improved cost pricing system is applied to actual production and operation and inspection activities, and the operating effect of the cost pricing system is evaluated and feedback is provided through real-time monitoring and data analysis.

2. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 1 is characterized in that: The economic benefit indicators include net present value, cost coefficient and risk volatility coefficient; The cost-benefit analysis method is used to systematically evaluate the collected cost data, specifically: Collect cost data during production and operation inspection and list potential benefits in the project; Filter out direct benefits from the listed potential benefits according to the preset decision-making objectives; Identify and extract indirect benefits from cost data based on natural language processing technology; The direct benefits and indirect benefits are converted into document forms and converted into vector forms based on word embedding technology, and represented by sequence data; Convert the series data into comparable monetary units and compare them with the costs.

3. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 2 is characterized in that: The specific method for obtaining the cost coefficient is as follows: Collect cost data for power engineering projects, including labor costs, material costs, equipment costs, construction time, remaining time on the project, and historical error rates; Organize and prepare the collected data to ensure its accuracy and completeness; The cost coefficient is calculated based on the cost data based on the principal component analysis method.

4. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 3 is characterized in that: The specific method for obtaining the risk volatility coefficient is as follows: Collect historical data of similar projects in the past. The historical data includes various types of errors. Classify the collected error records by type and assign error weights to different types of errors. Calculate the historical reference coefficient according to the type and weight of the error record; Obtain the population density, population size and regional distance affected by the project error, and calculate the affected population coefficient; Get the type of project radiation area, which includes urban, rural, factory, and natural areas. Set the regional score for the type of area according to the population density. The risk volatility coefficient is calculated by combining the affected population coefficient, historical reference coefficient and regional score.

5. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 4 is characterized in that: According to the cost-effectiveness coefficient and economic benefit index, based on the activity-based costing method, a production and operation cost pricing model is constructed, which is specifically: List all operations involved in the production and operation inspection process, including but not limited to equipment maintenance, inspection, troubleshooting, and preventive testing; Provide a detailed description of each task, including its content, purpose, and execution frequency; Identify the resources consumed by each job and quantify each resource to obtain the unit cost and consumption of each job; Create a cost account for each activity to record the cost of resources consumed by the activity; Calculate the cost of each activity based on the unit cost and consumption of resources; Aggregate the costs of all operations to form an operation cost library; Determine the cost drivers for each activity, quantify each cost driver, and obtain the measurement standard and unit for each cost driver; Calculate the allocation rate of each cost driver based on the activity cost library and cost driver data; According to the amount of cost drivers consumed by each product, the activity costs are allocated to the products based on the allocation rate; According to the allocated operating costs and the economic benefits of the products, a production and operation cost pricing model is constructed based on the cost-effectiveness coefficient and economic benefit indicators.

6. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 5 is characterized in that: According to the deviation in cost statistics, a dynamic adjustment mechanism is established to regularly update and adjust the relevant parameters and indicators in the cost pricing system, specifically: Obtain relevant factors that affect the cost pricing system, including changes in the market environment, changes in internal corporate conditions, and changes in policies and regulations; Set corresponding adjustment trigger conditions according to the fluctuation range, importance and deviation degree of the influencing factors in cost statistics; When the deviation in cost statistics and the fluctuation of influencing factors exceed the preset percentage, the adjustment mechanism is triggered; When the deviation exceeds the threshold, identify the main factors causing the deviation, conduct in-depth analysis on the identified influencing factors, and evaluate the impact of these factors on the cost pricing model; According to the analysis results of the deviation reasons, the relevant parameters in the cost pricing model are adjusted within the preset time period.

7. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 6 is characterized in that: The specific calculation formula of the cost coefficient is as follows: In the formula, is the cost coefficient, RG is the labor cost, SB is the equipment cost, SG is the construction time, T is the remaining time of the project, and CW is the historical error rate.

8. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 7 is characterized in that: The specific calculation formula of the risk volatility coefficient is as follows: In the formula, is the historical reference coefficient, is the affected population coefficient, Q is the regional score, is the risk volatility coefficient.

9. The method for improving the production and operation inspection cost pricing system based on cost-benefit analysis according to claim 8 is characterized in that: The production and operation inspection cost pricing model is specifically as follows: in, is the degree of deviation in cost statistics, is the cost-effectiveness coefficient, is the cost coefficient, is the risk volatility coefficient, is the preset weighting factor of the cost-effectiveness coefficient, is the preset weight factor of the cost coefficient, It is the preset weighting factor of the risk volatility coefficient.

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