Casting manufacturing cost accounting method and system

Abstract

The invention discloses a casting manufacturing cost accounting method and system. The method comprises the steps that casting manufacturing historical cost data information is acquired; analyzing the historical cost data information of casting manufacturing to obtain a standard flow of casting manufacturing; according to the standard process of casting manufacturing, standard cost information of casting manufacturing is generated; acquiring actual cost data information in the casting manufacturing process; the standard cost information of casting manufacturing and the actual cost information of the casting manufacturing process are analyzed and compared, and a casting manufacturing cost deviation value is obtained; whether the casting manufacturing cost deviation value is larger than a preset cost deviation threshold value or not is judged, if yes, casting manufacturing cost accounting information is triggered, and the casting manufacturing cost is optimized and adjusted. According to the method, deviation value analysis and accounting are carried out on the actual cost and the standard cost of casting manufacturing, and the purposes of controlling cost and improving efficiency are achieved.

Description

Technical Field

[0001] The present invention relates to the technical field of casting manufacturing, and more specifically, to a casting manufacturing cost accounting method and system. Background Art

[0002] Casting manufacturing cost accounting is a complex and important task, which involves various cost factors in the production process. Accurate accounting of casting manufacturing costs is of great significance to the cost control, production planning and decision-making of enterprises. However, there are some problems with the existing casting manufacturing cost accounting methods, such as inaccurate data collection, cumbersome accounting process, large cost deviation, etc. These problems may lead to inaccurate cost accounting results, affecting the cost control and production efficiency of enterprises.

[0003] Therefore, the prior art has defects and needs to be improved urgently. Summary of the invention

[0004] In view of the above problems, the purpose of the present invention is to provide a casting manufacturing cost accounting method and system, which can better control the production cost of the enterprise and improve the production efficiency of the enterprise.

[0005] A first aspect of the present invention provides a method for calculating casting manufacturing cost, comprising:

[0006] Obtain historical cost data information of casting manufacturing;

[0007] By analyzing the historical cost data of casting manufacturing, the standard process of casting manufacturing is obtained;

[0008] Generate standard cost information for casting manufacturing based on the standard process of casting manufacturing;

[0009] Obtain actual cost data information of casting manufacturing process;

[0010] Analyze and compare the standard cost information of casting manufacturing with the actual cost information of the casting manufacturing process to obtain the deviation value of casting manufacturing cost;

[0011] Determine whether the casting manufacturing cost deviation value is greater than the preset cost deviation threshold. If so, trigger the casting manufacturing cost accounting information and optimize the casting manufacturing cost.

[0012] This plan also includes:

[0013] Obtain the deviation value of casting manufacturing cost;

[0014] Based on the preset cost composition ratio, the casting manufacturing cost deviation value is allocated to each management module of the casting manufacturing process according to the preset ratio;

[0015] Each management module calculates the cost information that needs to be calculated in this module according to the preset ratio;

[0016] The various management modules of the casting manufacturing process include a procurement management module, a manufacturing production module, a human resources module, a quality inspection module, an inventory management module, a sales management module, etc.

[0017] This plan also includes:

[0018] Based on the preset procurement module, obtain the procurement cost information of casting manufacturing;

[0019] Determine whether the casting purchase cost information is greater than the preset purchase budget threshold. If not, purchase normally according to the manufacturing process;

[0020] If so, generate budget overrun warning information, analyze the procurement cost information, and optimize it;

[0021] The procurement cost information includes raw material price, quantity, auxiliary material cost, consumable material cost, equipment replacement cost, etc.

[0022] In this solution, the steps of generating budget overrun warning information, analyzing the problem of procurement cost information, and optimizing the information specifically include:

[0023] Obtain basic information of the target materials for procurement;

[0024] The basic information of the target materials to be purchased is published through the preset procurement module to obtain the quotation information of the intended enterprises;

[0025] Obtain the real-time lowest quotation information of the target materials to be purchased based on the quotation information of the intended enterprises;

[0026] Determine whether the real-time lowest quotation information of the target material is greater than the preset procurement budget threshold. If so, send the real-time lowest quotation information of the target material to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information and sent back to the preset procurement module for procurement;

[0027] If not, purchase according to the real-time lowest quotation information of the target material;

[0028] The basic information of the procurement target material includes the specifications, dimensions, quantity, quality requirements, appearance requirements, usage time, etc. of the procurement target.

[0029] This plan also includes:

[0030] Based on the preset human resource module, obtain the labor cost information of casting manufacturing;

[0031] Determine whether the labor cost information of casting manufacturing is greater than the preset salary cost threshold. If not, keep the original labor cost information;

[0032] If so, a human cost warning message is triggered, and the preset human resource module adjusts the existing human cost information;

[0033] The human cost information includes employee salaries, social security expenditures, performance bonuses, training expenses, etc.

[0034] In this solution, the triggering of the labor cost warning information and the preset step of adjusting the existing labor cost information by the human resource module specifically include:

[0035] Obtain information on working hours of casting manufacturing personnel;

[0036] According to the working hours information of casting manufacturing personnel, the casting output information corresponding to the working hours is obtained;

[0037] Analyze and calculate the casting production information and the casting manufacturing personnel time information to obtain the casting manufacturing personnel production efficiency information;

[0038] Determine whether the production efficiency information of casting manufacturing personnel is greater than the preset production efficiency threshold. If not, the corresponding casting manufacturing personnel will be included in the last-place elimination objects, and the last-place elimination incentive measures will be adopted.

[0039] In this solution, the step of triggering the casting manufacturing cost accounting information and optimizing the casting manufacturing cost specifically includes:

[0040] Get the time cycle information of casting manufacturing;

[0041] According to the time cycle information of casting manufacturing, the downtime of casting manufacturing equipment is obtained;

[0042] Determine whether the downtime of the casting manufacturing equipment is greater than the preset first time threshold. If so, trigger the information that the equipment utilization rate is too low, re-plan the production plan, and improve the equipment utilization rate;

[0043] If not, obtain maintenance cost information for casting manufacturing equipment;

[0044] Determine whether the maintenance cost information of the casting manufacturing equipment is greater than the preset maintenance cost threshold. If so, adjust the equipment usage time according to the preset coefficient.

[0045] A second aspect of the present invention provides a casting manufacturing cost accounting system, comprising a memory and a processor, wherein the memory stores a casting manufacturing cost accounting method program, and when the casting manufacturing cost accounting method program is executed by the processor, the following steps are implemented:

[0046] Obtain historical cost data information of casting manufacturing;

[0047] By analyzing the historical cost data of casting manufacturing, the standard process of casting manufacturing is obtained;

[0048] Generate standard cost information for casting manufacturing based on the standard process of casting manufacturing;

[0049] Obtain actual cost data information of casting manufacturing process;

[0050] Analyze and compare the standard cost information of casting manufacturing with the actual cost information of the casting manufacturing process to obtain the deviation value of casting manufacturing cost;

[0051] Determine whether the casting manufacturing cost deviation value is greater than the preset cost deviation threshold. If so, trigger the casting manufacturing cost accounting information and optimize the casting manufacturing cost.

[0052] This plan also includes:

[0053] Obtain the deviation value of casting manufacturing cost;

[0054] Based on the preset cost composition ratio, the casting manufacturing cost deviation value is allocated to each management module of the casting manufacturing process according to the preset ratio;

[0055] Each management module calculates the cost information that needs to be calculated in this module according to the preset ratio;

[0056] The various management modules of the casting manufacturing process include a procurement management module, a manufacturing production module, a human resources module, a quality inspection module, an inventory management module, a sales management module, etc.

[0057] This plan also includes:

[0058] Based on the preset procurement module, obtain the procurement cost information of casting manufacturing;

[0059] Determine whether the casting purchase cost information is greater than the preset purchase budget threshold. If not, purchase normally according to the manufacturing process;

[0060] If so, generate budget overrun warning information, analyze the procurement cost information, and optimize it;

[0061] The procurement cost information includes raw material price, quantity, auxiliary material cost, consumable material cost, equipment replacement cost, etc.

[0062] In this solution, the steps of generating budget overrun warning information, analyzing the problem of procurement cost information, and optimizing the information specifically include:

[0063] Obtain basic information of the target materials for purchase;

[0064] The basic information of the target materials to be purchased is published through the preset procurement module to obtain the quotation information of the intended enterprises;

[0065] Obtain the real-time lowest quotation information of the target materials to be purchased based on the quotation information of the intended enterprises;

[0066] Determine whether the real-time lowest quotation information of the target material is greater than the preset procurement budget threshold. If so, send the real-time lowest quotation information of the target material to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information and sent back to the preset procurement module for procurement;

[0067] If not, purchase according to the real-time lowest quotation information of the target material;

[0068] The basic information of the procurement target material includes the specifications, dimensions, quantity, quality requirements, appearance requirements, usage time, etc. of the procurement target.

[0069] This plan also includes:

[0070] Based on the preset human resource module, obtain the labor cost information of casting manufacturing;

[0071] Determine whether the labor cost information of casting manufacturing is greater than the preset salary cost threshold. If not, keep the original labor cost information;

[0072] If so, a human cost warning message is triggered, and the preset human resource module adjusts the existing human cost information;

[0073] The human cost information includes employee salaries, social security expenditures, performance bonuses, training expenses, etc.

[0074] In this solution, the triggering of the labor cost warning information and the preset step of adjusting the existing labor cost information by the human resource module specifically include:

[0075] Obtain information on working hours of casting manufacturing personnel;

[0076] According to the working hours information of casting manufacturing personnel, the casting output information corresponding to the working hours is obtained;

[0077] Analyze and calculate the casting production information and the casting manufacturing personnel time information to obtain the casting manufacturing personnel production efficiency information;

[0078] Determine whether the production efficiency information of casting manufacturing personnel is greater than the preset production efficiency threshold. If not, the corresponding casting manufacturing personnel will be included in the last-place elimination objects, and the last-place elimination incentive measures will be adopted.

[0079] In this solution, the step of triggering the casting manufacturing cost accounting information and optimizing the casting manufacturing cost specifically includes:

[0080] Get the time cycle information of casting manufacturing;

[0081] According to the time cycle information of casting manufacturing, the downtime of casting manufacturing equipment is obtained;

[0082] Determine whether the downtime of the casting manufacturing equipment is greater than the preset first time threshold. If so, trigger the information that the equipment utilization rate is too low, re-plan the production plan, and improve the equipment utilization rate;

[0083] If not, obtain maintenance cost information for casting manufacturing equipment;

[0084] Determine whether the maintenance cost information of the casting manufacturing equipment is greater than the preset maintenance cost threshold. If so, adjust the equipment usage time according to the preset coefficient.

[0085] The present invention discloses a casting manufacturing cost accounting method and system, which achieves the purpose of controlling costs and increasing efficiency by analyzing and calculating deviations between the actual cost of casting manufacturing and the standard cost. BRIEF DESCRIPTION OF THE DRAWINGS

[0086] Figure 1 A flow chart of a casting manufacturing cost accounting method of the present invention is shown;

[0087] Figure 2 A flowchart showing the steps of optimizing and adjusting the cost accounting of casting manufacturing according to the present invention is shown;

[0088] Figure 3 A block diagram of a casting manufacturing cost accounting system according to the present invention is shown. DETAILED DESCRIPTION

[0089] In order to more clearly understand the above-mentioned purpose, features and advantages of the present invention, the present invention is further described in detail below in conjunction with the accompanying drawings and specific embodiments. It should be noted that the embodiments of the present application and the features in the embodiments can be combined with each other without conflict.

[0090] In the following description, many specific details are set forth to facilitate a full understanding of the present invention. However, the present invention may also be implemented in other ways different from those described herein. Therefore, the protection scope of the present invention is not limited to the specific embodiments disclosed below.

[0091] Figure 1 A flow chart of a casting manufacturing cost accounting method of the present invention is shown.

[0092] like Figure 1 As shown, the present invention discloses a casting manufacturing cost accounting method, comprising:

[0093] S101, obtaining historical cost data information of casting manufacturing;

[0094] S102, obtaining a standard process for casting manufacturing by analyzing historical cost data information of casting manufacturing;

[0095] S103, generating standard cost information for casting manufacturing according to the standard process for casting manufacturing;

[0096] S104, obtaining actual cost data information of the casting manufacturing process;

[0097] S105, analyzing and comparing the standard cost information of casting manufacturing with the actual cost information of the casting manufacturing process to obtain a deviation value of the casting manufacturing cost;

[0098] S106, determining whether the casting manufacturing cost deviation value is greater than a preset cost deviation threshold, and if so, triggering casting manufacturing cost accounting information to optimize and adjust the casting manufacturing cost.

[0099] It should be noted that historical data information of casting manufacturing is obtained, and the historical data information includes historical purchase price of raw materials, historical purchase quantity, historical process flow of casting manufacturing, historical product qualification rate of casting manufacturing, historical sales price of casting products and other historical data information related to casting manufacturing cost; by analyzing the historical cost data information, a general standard process of casting manufacturing is obtained; according to the general standard process of casting manufacturing, the standard cost P of casting manufacturing is obtained. 0 ; Obtain the actual cost P of the casting manufacturing process and convert the standard cost P of casting manufacturing into 0 By analyzing and comparing with the actual cost P of the casting manufacturing process, the deviation value g of the casting manufacturing cost is obtained, and the formula is: If the preset cost deviation threshold is set to 10%, when the casting manufacturing cost deviation value g>10%, the casting manufacturing cost accounting information is triggered, and the casting manufacturing cost needs to be optimized and adjusted.

[0100] According to an embodiment of the present invention, it also includes:

[0101] Obtain the deviation value of casting manufacturing cost;

[0102] Based on the preset cost composition ratio, the casting manufacturing cost deviation value is allocated to each management module of the casting manufacturing process according to the preset ratio;

[0103] Each management module calculates the cost information that needs to be calculated in this module according to the preset ratio;

[0104] The various management modules of the casting manufacturing process include a procurement management module, a manufacturing production module, a human resources module, a quality inspection module, an inventory management module, a sales management module, etc.

[0105] It should be noted that the casting manufacturing cost deviation value g is obtained, and based on the preset cost composition ratio, the casting manufacturing cost deviation value g is allocated to each management module of the casting manufacturing process according to the preset ratio. The various management modules of the casting manufacturing process include a procurement management module responsible for raw material procurement, a manufacturing production module responsible for the specific implementation of the manufacturing process, a human resources module responsible for labor scheduling, a quality inspection module responsible for product quality control, an inventory management module responsible for the storage and transportation of casting products, and a sales management module responsible for the sales of casting products and order completion. For example: the procurement management module (raw materials) accounts for 1. The manufacturing and production module (energy, water and electricity, equipment loss) accounts for 50% of the casting manufacturing cost, the human resources module (labor) accounts for 10% of the casting manufacturing cost, the quality inspection module (defective product loss) accounts for 10% of the casting manufacturing cost, the inventory management module (warehouse operation) accounts for 5% of the casting manufacturing cost, and the sales management module (marketing expenses) accounts for 5% of the casting manufacturing cost; according to the cost composition ratio, the casting manufacturing cost deviation value g is allocated to each management module in the ratio of 5:2:1:1:0.5:0.5, and each management module allocates the cost accounting task according to the above ratio.

[0106] According to an embodiment of the present invention, it also includes:

[0107] Based on the preset procurement module, obtain the procurement cost information of casting manufacturing;

[0108] Determine whether the casting purchase cost information is greater than the preset purchase budget threshold. If not, purchase normally according to the manufacturing process;

[0109] If so, generate budget overrun warning information, analyze the procurement cost information, and optimize it;

[0110] The procurement cost information includes raw material price, quantity, auxiliary material cost, consumable material cost, equipment replacement cost, etc.

[0111] It should be noted that the procurement cost information P of casting manufacturing is obtained through the preset procurement module. C , set the preset purchase budget threshold to 100,000 yuan, then when P C When the purchase cost of casting manufacturing exceeds the budget, the purchase cost needs to be optimized and adjusted so that the purchase cost of casting manufacturing is within the budget. The purchase budget threshold is set by technical personnel in this field according to the actual situation of casting manufacturing.

[0112] According to an embodiment of the present invention, the steps of generating budget overrun warning information, analyzing the procurement cost information, and optimizing the information specifically include:

[0113] Obtain basic information of the target materials for purchase;

[0114] The basic information of the target materials to be purchased is published through the preset procurement module to obtain the quotation information of the intended enterprises;

[0115] Obtain the real-time lowest quotation information of the target materials to be purchased based on the quotation information of the intended enterprises;

[0116] Determine whether the real-time lowest quotation information of the target material is greater than the preset procurement budget threshold. If so, send the real-time lowest quotation information of the target material to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information and sent back to the preset procurement module for procurement;

[0117] If not, purchase according to the real-time lowest quotation information of the target material;

[0118] The basic information of the procurement target material includes the specifications, dimensions, quantity, quality requirements, appearance requirements, usage time, etc. of the procurement target.

[0119] It should be noted that after obtaining the basic information of the target material to be purchased, the purchase information is released to the outside world to obtain the quotation information of the intended cooperative enterprise; by comparing the quotation information of the intended enterprise, the real-time lowest quotation of the target material is obtained. Min ; then when J Min >100,000 yuan, it means that the current market real-time price is still beyond the budget, so the target material will be purchased at the lowest real-time quotation. Min It is sent to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information, and it is sent back to the preset procurement module for procurement. Min When the price is ≤100,000 yuan, the purchase will be made according to the real-time lowest quotation information of the target material.

[0120] According to an embodiment of the present invention, it also includes:

[0121] Based on the preset human resource module, obtain the labor cost information of casting manufacturing;

[0122] Determine whether the labor cost information of casting manufacturing is greater than the preset salary cost threshold. If not, keep the original labor cost information;

[0123] If so, a human cost warning message is triggered, and the preset human resource module adjusts the existing human cost information;

[0124] The human cost information includes employee salaries, social security expenditures, performance bonuses, training expenses, etc.

[0125] It should be noted that obtaining the labor cost information P of casting manufacturing R , set the preset salary cost threshold to 5000 yuan, then when P R When it is ≥5,000 yuan, it indicates that the labor cost is too high, triggering the labor cost warning information, and the labor cost needs to be adjusted; the preset salary cost threshold is set by technical personnel in this field according to actual conditions such as the actual salary level in the labor market.

[0126] According to an embodiment of the present invention, the step of triggering the human cost warning information and presetting the human resource module to adjust the existing human cost information specifically includes:

[0127] Obtain information on working hours of casting manufacturing personnel;

[0128] According to the working hours information of casting manufacturing personnel, the casting output information corresponding to the working hours is obtained;

[0129] Analyze and calculate the casting production information and the casting manufacturing personnel time information to obtain the casting manufacturing personnel production efficiency information;

[0130] Determine whether the production efficiency information of casting manufacturing personnel is greater than the preset production efficiency threshold. If not, the corresponding casting manufacturing personnel will be included in the last-place elimination objects, and the last-place elimination incentive measures will be adopted.

[0131] It should be noted that the working time information T of the casting manufacturer is obtained, and based on the working time information T of the casting manufacturer, the casting output information C within the time range T is obtained. According to the casting output information C and the casting manufacturer time information T, analysis and calculation are performed to obtain the casting manufacturer production efficiency W, and the formula is: The production efficiency W of the casting manufacturing personnel represents the output of castings per unit time; the preset production efficiency threshold is set to 10 pieces / hour, then when W<10 pieces / hour, it means that the personnel's work efficiency is low, which affects the efficient production of casting manufacturing, and therefore the corresponding staff will be included in the list of last-place elimination objects.

[0132] Figure 2 A flowchart showing the steps of optimizing and adjusting the cost accounting of casting manufacturing according to the present invention is shown;

[0133] like Figure 2 As shown, according to an embodiment of the present invention, the step of triggering the casting manufacturing cost accounting information and optimizing the casting manufacturing cost specifically includes:

[0134] S201, obtaining time period information of casting manufacturing;

[0135] S202, obtaining the downtime of the casting manufacturing equipment according to the time cycle information of the casting manufacturing;

[0136] S203, determining whether the downtime of the casting manufacturing equipment is greater than a preset first time threshold, and if so, triggering information about low equipment utilization rate, replanning the production plan, and improving the equipment utilization rate;

[0137] S204, if not, obtain casting manufacturing equipment maintenance cost information;

[0138] S205, determining whether the casting manufacturing equipment maintenance cost information is greater than a preset maintenance cost threshold, and if so, adjusting the equipment usage time according to a preset coefficient.

[0139] It should be noted that the time period of casting manufacturing is obtained, and the working time and downtime X of the casting equipment are obtained according to the time period. The preset first time threshold is set to 8h (hours). When the downtime X of the casting manufacturing equipment is ≥ 8h, it means that the downtime of the casting manufacturing equipment is too long and the utilization rate is low. It is necessary to re-plan the production plan, increase the working time of the casting manufacturing equipment, and improve the equipment utilization rate. When the downtime X of the casting manufacturing equipment is < 8h, the long-term use of the equipment will increase the maintenance cost, so the maintenance cost P of the casting manufacturing equipment is obtained. W , set the preset maintenance cost threshold to 10,000 yuan, and set the preset coefficient to 1.1. If the maintenance cost of casting manufacturing equipment is P W When it is ≥10,000 yuan, it means that the maintenance cost caused by increasing the working hours of the equipment exceeds the cost budget, and attention should be paid to the maintenance and rest of the equipment. Therefore, the working hours of the casting manufacturing equipment are multiplied by the preset coefficient 1.1 for adjustment. The preset maintenance cost threshold and preset coefficient are set by technical personnel in this field according to actual conditions.

[0140] According to an embodiment of the present invention, it also includes:

[0141] Based on the preset quality inspection module, obtain product quality information of casting manufacturing;

[0142] According to the product quality information of casting manufacturing, the qualified rate information of casting products is obtained;

[0143] Determine whether the qualified rate of the casting product is greater than the preset qualified rate threshold, and if so, produce it according to the casting manufacturing process;

[0144] If not, generate quality management information and optimize casting manufacturing equipment and processes.

[0145] It should be noted that, based on the preset quality inspection module, the product quality information of casting manufacturing is obtained, and the casting product qualification rate Q is obtained according to the product quality information of casting manufacturing. If the preset qualification rate threshold is set to 95%, then when Q ≥ 95%, production is carried out according to the existing casting manufacturing process. When Q < 95%, it means that there are too many unqualified products in the casting manufacturing process, which increases the product manufacturing cost. The casting manufacturing process needs to be improved. For example, the casting process can be monitored and optimized in real time through high-tech equipment to improve the stability of the casting process and the quality of castings.

[0146] According to an embodiment of the present invention, it also includes:

[0147] Obtain information on the number of qualified products shipped from casting manufacturing;

[0148] By analyzing and calculating the qualified rate of casting products and the number of qualified casting products shipped out of the factory, product loss information can be obtained;

[0149] According to the product loss information, the casting product loss cost information is obtained;

[0150] Determine whether the loss cost of casting products is greater than the preset loss cost threshold. If so, trigger product loss warning information, strengthen the management of the entire casting manufacturing process, and reduce the loss and scrapping of casting products.

[0151] It should be noted that the number of qualified casting products shipped out of the factory N is obtained. The number of qualified products shipped out of the factory is the number of casting products sold after qualified products on the production line have gone through transportation, quality inspection, inventory loss and other links. The product loss information is obtained by analyzing and calculating the qualified rate Q of casting products and the number of qualified casting products shipped out of the factory N, and the casting product loss cost P is obtained after calculation. S , the formula is: S =(Q*N Z ―N)*a, where N Z is the total number of casting products on the production line, a is the unit product price constant; if the preset loss cost threshold is set to 5000 yuan, then when P S When it is >5000 yuan, it means that the casting product has too much loss during the transportation of other links, thus triggering the product loss warning information. Other modules strengthen the management of the casting manufacturing process, reduce the loss of casting products, and reduce cost losses.

[0152] According to an embodiment of the present invention, it also includes:

[0153] Based on the preset inventory management module, obtain the warehousing time information of casting products;

[0154] Get the sales and delivery time information of casting products;

[0155] Calculate the inventory duration information of casting products based on the inventory entry time information of casting products and the sales and delivery time information of casting products;

[0156] Determine whether the inventory duration information of the casting product is greater than the preset second time threshold; if so, trigger the casting backlog prompt information and send it to the preset sales management module;

[0157] The preset sales management module formulates sales plans based on casting backlog information to improve inventory turnover.

[0158] It should be noted that, based on the preset inventory management module, the warehousing time information of the casting products is obtained; based on the sales management module, the outbound time information of the casting products is obtained; by calculating the above-mentioned warehousing time and outbound time, the inventory duration information Y of the casting products is obtained. If the preset second time threshold is set to 30 days, then when Y>30 days, it indicates that the backlog time of the casting products is too long, and the inventory turnover needs to be accelerated to save inventory costs and reduce the loss costs caused by long-term backlog of products. Therefore, the casting backlog prompt information is triggered and sent to the preset sales management module; after the preset sales management module receives the casting backlog prompt information, it must immediately formulate a corresponding promotion plan to improve the inventory turnover rate.

[0159] Figure 3 A block diagram of a casting manufacturing cost accounting system according to the present invention is shown.

[0160] like Figure 3 As shown, the second aspect of the present invention provides a casting manufacturing cost accounting system 3, comprising a memory 31 and a processor 32, wherein the memory stores a casting manufacturing cost accounting method program, and when the casting manufacturing cost accounting method program is executed by the processor, the following steps are implemented:

[0161] Obtain historical cost data information of casting manufacturing;

[0162] By analyzing the historical cost data of casting manufacturing, the standard process of casting manufacturing is obtained;

[0163] Generate standard cost information for casting manufacturing based on the standard process of casting manufacturing;

[0164] Obtain actual cost data information of casting manufacturing process;

[0165] Analyze and compare the standard cost information of casting manufacturing with the actual cost information of the casting manufacturing process to obtain the deviation value of casting manufacturing cost;

[0166] Determine whether the casting manufacturing cost deviation value is greater than the preset cost deviation threshold. If so, trigger the casting manufacturing cost accounting information and optimize the casting manufacturing cost.

[0167] It should be noted that historical data information of casting manufacturing is obtained, and the historical data information includes historical purchase price of raw materials, historical purchase quantity, historical process flow of casting manufacturing, historical product qualification rate of casting manufacturing, historical sales price of casting products and other historical data information related to casting manufacturing cost; by analyzing the historical cost data information, a general standard process of casting manufacturing is obtained; according to the general standard process of casting manufacturing, the standard cost P of casting manufacturing is obtained. 0 ; Obtain the actual cost P of the casting manufacturing process and convert the standard cost P of casting manufacturing into 0 By analyzing and comparing with the actual cost P of the casting manufacturing process, the deviation value g of the casting manufacturing cost is obtained, and the formula is: If the preset cost deviation threshold is set to 10%, when the casting manufacturing cost deviation value g>10%, the casting manufacturing cost accounting information is triggered, and the casting manufacturing cost needs to be optimized and adjusted.

[0168] According to an embodiment of the present invention, it also includes:

[0169] Obtain the deviation value of casting manufacturing cost;

[0170] Based on the preset cost composition ratio, the casting manufacturing cost deviation value is allocated to each management module of the casting manufacturing process according to the preset ratio;

[0171] Each management module calculates the cost information that needs to be calculated in this module according to the preset ratio;

[0172] The various management modules of the casting manufacturing process include a procurement management module, a manufacturing production module, a human resources module, a quality inspection module, an inventory management module, a sales management module, etc.

[0173] It should be noted that the casting manufacturing cost deviation value g is obtained, and based on the preset cost composition ratio, the casting manufacturing cost deviation value g is allocated to each management module of the casting manufacturing process according to the preset ratio. The various management modules of the casting manufacturing process include a procurement management module responsible for raw material procurement, a manufacturing production module responsible for the specific implementation of the manufacturing process, a human resources module responsible for labor scheduling, a quality inspection module responsible for product quality control, an inventory management module responsible for the storage and transportation of casting products, and a sales management module responsible for the sales of casting products and order completion. For example: the procurement management module (raw materials) accounts for 1. The manufacturing and production module (energy, water and electricity, equipment loss) accounts for 50% of the casting manufacturing cost, the human resources module (labor) accounts for 10% of the casting manufacturing cost, the quality inspection module (defective product loss) accounts for 10% of the casting manufacturing cost, the inventory management module (warehouse operation) accounts for 5% of the casting manufacturing cost, and the sales management module (marketing expenses) accounts for 5% of the casting manufacturing cost; according to the cost composition ratio, the casting manufacturing cost deviation value g is allocated to each management module in the ratio of 5:2:1:1:0.5:0.5, and each management module allocates the cost accounting task according to the above ratio.

[0174] According to an embodiment of the present invention, it also includes:

[0175] Based on the preset procurement module, obtain the procurement cost information of casting manufacturing;

[0176] Determine whether the casting purchase cost information is greater than the preset purchase budget threshold. If not, purchase normally according to the manufacturing process;

[0177] If so, generate budget overrun warning information, analyze the procurement cost information, and optimize it;

[0178] The procurement cost information includes raw material price, quantity, auxiliary material cost, consumable material cost, equipment replacement cost, etc.

[0179] It should be noted that the procurement cost information P of casting manufacturing is obtained through the preset procurement module. C , set the preset purchase budget threshold to 100,000 yuan, then when P C When the purchase cost of casting manufacturing exceeds the budget, the purchase cost needs to be optimized and adjusted so that the purchase cost of casting manufacturing is within the budget. The purchase budget threshold is set by technical personnel in this field according to the actual situation of casting manufacturing.

[0180] According to an embodiment of the present invention, the steps of generating budget overrun warning information, analyzing the procurement cost information, and optimizing the information specifically include:

[0181] Obtain basic information of the target materials for procurement;

[0182] The basic information of the target materials to be purchased is published through the preset procurement module to obtain the quotation information of the intended enterprises;

[0183] Obtain the real-time lowest quotation information of the target materials to be purchased based on the quotation information of the intended enterprises;

[0184] Determine whether the real-time lowest quotation information of the target material is greater than the preset procurement budget threshold. If so, send the real-time lowest quotation information of the target material to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information and sent back to the preset procurement module for procurement;

[0185] If not, purchase according to the real-time lowest quotation information of the target material;

[0186] The basic information of the procurement target material includes the specifications, dimensions, quantity, quality requirements, appearance requirements, usage time, etc. of the procurement target.

[0187] It should be noted that after obtaining the basic information of the target material to be purchased, the purchase information is released to the outside world to obtain the quotation information of the intended cooperative enterprise; by comparing the quotation information of the intended enterprise, the real-time lowest quotation of the target material is obtained. Min ; then when J Min >100,000 yuan, it means that the current market real-time price is still beyond the budget, so the target material will be purchased at the lowest real-time quotation. Min It is sent to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information, and it is sent back to the preset procurement module for procurement. Min When the price is ≤100,000 yuan, the purchase will be made according to the real-time lowest quotation information of the target material.

[0188] According to an embodiment of the present invention, it also includes:

[0189] Based on the preset human resource module, obtain the labor cost information of casting manufacturing;

[0190] Determine whether the labor cost information of casting manufacturing is greater than the preset salary cost threshold. If not, keep the original labor cost information;

[0191] If so, a human cost warning message is triggered, and the preset human resource module adjusts the existing human cost information;

[0192] The human cost information includes employee salaries, social security expenditures, performance bonuses, training expenses, etc.

[0193] It should be noted that obtaining the labor cost information P of casting manufacturing R, set the preset salary cost threshold to 5000 yuan, then when P R When it is ≥5,000 yuan, it indicates that the labor cost is too high, triggering the labor cost warning information, and the labor cost needs to be adjusted; the preset salary cost threshold is set by technical personnel in this field according to actual conditions such as the actual salary level in the labor market.

[0194] According to an embodiment of the present invention, the step of triggering the human cost warning information and presetting the human resource module to adjust the existing human cost information specifically includes:

[0195] Obtain information on working hours of casting manufacturing personnel;

[0196] According to the working hours information of casting manufacturing personnel, the casting output information corresponding to the working hours is obtained;

[0197] Analyze and calculate the casting production information and the casting manufacturing personnel time information to obtain the casting manufacturing personnel production efficiency information;

[0198] Determine whether the production efficiency information of casting manufacturing personnel is greater than the preset production efficiency threshold. If not, the corresponding casting manufacturing personnel will be included in the last-place elimination objects, and the last-place elimination incentive measures will be adopted.

[0199] It should be noted that the working time information T of the casting manufacturing personnel is obtained, and based on the working time information T of the casting manufacturing personnel, the casting output information C within the time range T is obtained. According to the casting output information C and the casting manufacturing personnel time information T, analysis and calculation are performed to obtain the casting manufacturing personnel production efficiency information W, and the formula is: The production efficiency W of the casting manufacturing personnel represents the output of castings per unit time; the preset production efficiency threshold is set to 10 pieces / hour, then when W<10 pieces / hour, it means that the personnel's work efficiency is low, which affects the efficient production of casting manufacturing, and therefore the corresponding staff will be included in the list of last-place elimination objects.

[0200] According to an embodiment of the present invention, the step of triggering casting manufacturing cost accounting information and optimizing and adjusting the casting manufacturing cost specifically includes:

[0201] Get the time cycle information of casting manufacturing;

[0202] According to the time cycle information of casting manufacturing, the downtime of casting manufacturing equipment is obtained;

[0203] Determine whether the downtime of the casting manufacturing equipment is greater than the preset first time threshold. If so, trigger the information that the equipment utilization rate is too low, re-plan the production plan, and improve the equipment utilization rate;

[0204] If not, obtain maintenance cost information for casting manufacturing equipment;

[0205] Determine whether the maintenance cost information of the casting manufacturing equipment is greater than the preset maintenance cost threshold. If so, adjust the equipment usage time according to the preset coefficient.

[0206] It should be noted that the time period of casting manufacturing is obtained, and the working time and downtime X of the casting equipment are obtained according to the time period. The preset first time threshold is set to 8h (hours). When the downtime X of the casting manufacturing equipment is ≥ 8h, it means that the downtime of the casting manufacturing equipment is too long and the utilization rate is low. It is necessary to re-plan the production plan, increase the working time of the casting manufacturing equipment, and improve the equipment utilization rate. When the downtime X of the casting manufacturing equipment is < 8h, the long-term use of the equipment will increase the maintenance cost, so the maintenance cost P of the casting manufacturing equipment is obtained. W , set the preset maintenance cost threshold to 10,000 yuan, and set the preset coefficient to 1.1. If the maintenance cost of casting manufacturing equipment is P W When it is ≥10,000 yuan, it means that the maintenance cost caused by increasing the working hours of the equipment exceeds the cost budget, and attention should be paid to the maintenance and rest of the equipment. Therefore, the working hours of the casting manufacturing equipment are multiplied by the preset coefficient 1.1 for adjustment. The preset maintenance cost threshold and preset coefficient are set by technical personnel in this field according to actual conditions.

[0207] According to an embodiment of the present invention, it also includes:

[0208] Based on the preset quality inspection module, obtain product quality information of casting manufacturing;

[0209] According to the product quality information of casting manufacturing, the qualified rate information of casting products is obtained;

[0210] Determine whether the qualified rate of the casting product is greater than the preset qualified rate threshold, and if so, produce it according to the casting manufacturing process;

[0211] If not, generate quality management information and optimize casting manufacturing equipment and processes.

[0212] It should be noted that, based on the preset quality inspection module, the product quality information of casting manufacturing is obtained, and the casting product qualification rate Q is obtained according to the product quality information of casting manufacturing. If the preset qualification rate threshold is set to 95%, then when Q ≥ 95%, production is carried out according to the existing casting manufacturing process. When Q < 95%, it means that there are too many unqualified products in the casting manufacturing process, which increases the product manufacturing cost. The casting manufacturing process needs to be improved. For example, the casting process can be monitored and optimized in real time through high-tech equipment to improve the stability of the casting process and the quality of castings.

[0213] According to an embodiment of the present invention, it also includes:

[0214] Obtain information on the number of qualified products shipped from casting manufacturing;

[0215] By analyzing and calculating the qualified rate of casting products and the number of qualified casting products shipped out of the factory, product loss information can be obtained;

[0216] According to the product loss information, the casting product loss cost information is obtained;

[0217] Determine whether the loss cost of casting products is greater than the preset loss cost threshold. If so, trigger product loss warning information, strengthen the management of the entire casting manufacturing process, and reduce the loss and scrapping of casting products.

[0218] It should be noted that the number of qualified casting products shipped out of the factory N is obtained. The number of qualified products shipped out of the factory is the number of casting products sold after qualified products on the production line have gone through transportation, quality inspection, inventory loss and other links. The product loss information is obtained by analyzing and calculating the qualified rate Q of casting products and the number of qualified casting products shipped out of the factory N, and the casting product loss cost P is obtained after calculation. S , the formula is: S =(Q*N Z ―N)*a, where N Z is the total number of casting products on the production line, a is the unit product price constant; if the preset loss cost threshold is set to 5000 yuan, then when P S When it is >5000 yuan, it means that the casting product has too much loss during the transportation of other links, thus triggering the product loss warning information. Other modules strengthen the management of the casting manufacturing process, reduce the loss of casting products, and reduce cost losses.

[0219] According to an embodiment of the present invention, it also includes:

[0220] Based on the preset inventory management module, obtain the warehousing time information of casting products;

[0221] Get the sales and delivery time information of casting products;

[0222] Calculate the inventory duration information of casting products based on the inventory entry time information of casting products and the sales and delivery time information of casting products;

[0223] Determine whether the inventory duration information of the casting product is greater than the preset second time threshold; if so, trigger the casting backlog prompt information and send it to the preset sales management module;

[0224] The preset sales management module formulates sales plans based on casting backlog information to improve inventory turnover.

[0225] It should be noted that, based on the preset inventory management module, the warehousing time information of the casting products is obtained; based on the sales management module, the outbound time information of the casting products is obtained; by calculating the above-mentioned warehousing time and outbound time, the inventory duration information Y of the casting products is obtained. If the preset second time threshold is set to 30 days, then when Y>30 days, it indicates that the backlog time of the casting products is too long, and the inventory turnover needs to be accelerated to save inventory costs and reduce the loss costs caused by long-term backlog of products. Therefore, the casting backlog prompt information is triggered and sent to the preset sales management module; after the preset sales management module receives the casting backlog prompt information, it must immediately formulate a corresponding promotion plan to improve the inventory turnover rate.

[0226] The present invention discloses a method and system for calculating the cost of casting manufacturing, wherein the method comprises: obtaining historical cost data information of casting manufacturing; obtaining the standard process of casting manufacturing by analyzing the historical cost data information of casting manufacturing; generating standard cost information of casting manufacturing according to the standard process of casting manufacturing; obtaining actual cost data information of casting manufacturing process; analyzing and comparing the standard cost information of casting manufacturing with the actual cost information of casting manufacturing process to obtain the deviation value of casting manufacturing cost; judging whether the deviation value of casting manufacturing cost is greater than the preset cost deviation threshold, and if so, triggering the cost accounting information of casting manufacturing, and optimizing and adjusting the casting manufacturing cost. The present invention achieves the purpose of controlling cost and increasing efficiency by analyzing and calculating the deviation value between the actual cost of casting manufacturing and the standard cost.

[0227] In the several embodiments provided in the present application, it should be understood that the disclosed devices and methods can be implemented in other ways. The device embodiments described above are only schematic. For example, the division of the units is only a logical function division. There may be other division methods in actual implementation, such as: multiple units or components can be combined, or can be integrated into another system, or some features can be ignored or not executed. In addition, the coupling, direct coupling, or communication connection between the components shown or discussed can be through some interfaces, and the indirect coupling or communication connection of the devices or units can be electrical, mechanical or other forms.

[0228] The units described above as separate components may or may not be physically separated, and the components displayed as units may or may not be physical units; they may be located in one place or distributed on multiple network units; some or all of the units may be selected according to actual needs to achieve the purpose of the present embodiment.

[0229] In addition, all functional units in the embodiments of the present invention may be integrated into one processing unit, or each unit may be separately used as a unit, or two or more units may be integrated into one unit; the above-mentioned integrated units may be implemented in the form of hardware or in the form of hardware plus software functional units.

[0230] A person of ordinary skill in the art can understand that: all or part of the steps of implementing the above method embodiments can be completed by hardware related to program instructions, and the aforementioned program can be stored in a computer-readable storage medium. When the program is executed, it executes the steps of the above method embodiments; and the aforementioned storage medium includes: mobile storage devices, read-only memories (ROM, Read-Only Memory), random access memories (RAM, Random Access Memory), magnetic disks or optical disks, and other media that can store program codes.

[0231] Alternatively, if the above-mentioned integrated unit of the present invention is implemented in the form of a software function module and sold or used as an independent product, it can also be stored in a computer-readable storage medium. Based on this understanding, the technical solution of the embodiment of the present invention can be essentially or partly reflected in the form of a software product that contributes to the prior art. The computer software product is stored in a storage medium and includes several instructions for a computer device (which can be a personal computer, a server, or a network device, etc.) to execute all or part of the methods described in each embodiment of the present invention. The aforementioned storage medium includes: various media that can store program codes, such as mobile storage devices, ROM, RAM, magnetic disks or optical disks.

Claims

1. A method for calculating the cost of casting manufacturing, characterized in that: include: Obtain historical cost data information of casting manufacturing; By analyzing the historical cost data of casting manufacturing, the standard process of casting manufacturing is obtained; Generate standard cost information for casting manufacturing based on the standard process of casting manufacturing; Obtain actual cost data information of casting manufacturing process; Analyze and compare the standard cost information of casting manufacturing with the actual cost information of the casting manufacturing process to obtain the deviation value of casting manufacturing cost; Determine whether the casting manufacturing cost deviation value is greater than the preset cost deviation threshold. If so, trigger the casting manufacturing cost accounting information and optimize the casting manufacturing cost.

2. A casting manufacturing cost accounting method according to claim 1, characterized in that: Also includes: Obtain the deviation value of casting manufacturing cost; Based on the preset cost composition ratio, the casting manufacturing cost deviation value is allocated to each management module of the casting manufacturing process according to the preset ratio; Each management module calculates the cost information that needs to be calculated in this module according to the preset ratio; The various management modules of the casting manufacturing process include a procurement management module, a manufacturing production module, a human resources module, a quality inspection module, an inventory management module, a sales management module, etc.

3. A casting manufacturing cost accounting method according to claim 1, characterized in that: Also includes: Based on the preset procurement module, obtain the procurement cost information of casting manufacturing; Determine whether the casting purchase cost information is greater than the preset purchase budget threshold. If not, purchase normally according to the manufacturing process; If so, generate budget overrun warning information, analyze the procurement cost information, and optimize it; The procurement cost information includes raw material price, quantity, auxiliary material cost, consumable material cost, equipment replacement cost, etc.

4. A casting manufacturing cost accounting method according to claim 3, characterized in that: The steps of generating budget overrun warning information, analyzing the procurement cost information, and optimizing the information specifically include: Obtain basic information of the target materials for purchase; The basic information of the target materials to be purchased is published through the preset procurement module to obtain the quotation information of the intended enterprises; Obtain the real-time lowest quotation information of the target materials to be purchased based on the quotation information of the intended enterprises; Determine whether the real-time lowest quotation information of the target material is greater than the preset procurement budget threshold. If so, send the real-time lowest quotation information of the target material to the preset financial module for review and approval. After the review is passed, cost accounting is performed according to the real-time lowest quotation information and sent back to the preset procurement module for procurement; If not, purchase according to the real-time lowest quotation information of the target material; The basic information of the procurement target material includes the specifications, dimensions, quantity, quality requirements, appearance requirements, usage time, etc. of the procurement target.

5. A casting manufacturing cost accounting method according to claim 1, characterized in that: Also includes: Based on the preset human resource module, obtain the labor cost information of casting manufacturing; Determine whether the labor cost information of casting manufacturing is greater than the preset salary cost threshold. If not, keep the original labor cost information; If so, a human cost warning message is triggered, and the preset human resource module adjusts the existing human cost information; The human cost information includes employee salaries, social security expenditures, performance bonuses, training expenses, etc.

6. A casting manufacturing cost accounting method according to claim 5, characterized in that: The triggering of the labor cost warning information and the step of presetting the human resource module to adjust the existing labor cost information specifically include: Obtain information on working hours of casting manufacturing personnel; According to the working hours information of casting manufacturing personnel, the casting output information corresponding to the working hours is obtained; Analyze and calculate the casting production information and the casting manufacturing personnel time information to obtain the casting manufacturing personnel production efficiency information; Determine whether the production efficiency information of casting manufacturing personnel is greater than the preset production efficiency threshold. If not, the corresponding casting manufacturing personnel will be included in the last-place elimination objects, and the last-place elimination incentive measures will be adopted.

7. A casting manufacturing cost accounting method according to claim 1, characterized in that: The step of triggering the casting manufacturing cost accounting information and optimizing the casting manufacturing cost specifically includes: Get the time cycle information of casting manufacturing; According to the time cycle information of casting manufacturing, the downtime of casting manufacturing equipment is obtained; Determine whether the downtime of the casting manufacturing equipment is greater than the preset first time threshold. If so, trigger the information that the equipment utilization rate is too low, re-plan the production plan, and improve the equipment utilization rate; If not, obtain maintenance cost information for casting manufacturing equipment; Determine whether the maintenance cost information of the casting manufacturing equipment is greater than the preset maintenance cost threshold. If so, adjust the equipment usage time according to the preset coefficient.

8. A casting manufacturing cost accounting system, characterized in that: The invention comprises a memory and a processor, wherein a casting manufacturing cost accounting method program is stored in the memory, and the casting manufacturing cost accounting method program is executed by the processor to implement the following steps: Obtain historical cost data information of casting manufacturing; By analyzing the historical cost data of casting manufacturing, the standard process of casting manufacturing is obtained; Generate standard cost information for casting manufacturing based on the standard process of casting manufacturing; Obtain actual cost data information of casting manufacturing process; Analyze and compare the standard cost information of casting manufacturing with the actual cost information of the casting manufacturing process to obtain the deviation value of casting manufacturing cost; Determine whether the casting manufacturing cost deviation value is greater than the preset cost deviation threshold. If so, trigger the casting manufacturing cost accounting information and optimize the casting manufacturing cost.

9. A casting manufacturing cost accounting system according to claim 8, characterized in that: Also includes: Obtain the deviation value of casting manufacturing cost; Based on the preset cost composition ratio, the casting manufacturing cost deviation value is allocated to each management module of the casting manufacturing process according to the preset ratio; Each management module calculates the cost information that needs to be calculated in this module according to the preset ratio; The various management modules of the casting manufacturing process include a procurement management module, a manufacturing production module, a human resources module, a quality inspection module, an inventory management module, a sales management module, etc.

10. A casting manufacturing cost accounting system according to claim 8, characterized in that: Also includes: Based on the preset procurement module, obtain the procurement cost information of casting manufacturing; Determine whether the casting purchase cost information is greater than the preset purchase budget threshold. If not, purchase normally according to the manufacturing process; If so, generate budget overrun warning information, analyze the procurement cost information, and optimize it; The procurement cost information includes raw material price, quantity, auxiliary material cost, consumable material cost, equipment replacement cost, etc.

Images