Cost accounting system based on SKU asset management

Abstract

The invention relates to a cost accounting system based on SKU asset management, which is applied to the technical field of asset management, and comprises the steps of: by constructing an SKU-based asset price management system, realizing classified management of assets, SKU attribute definition, asset price calculation and dynamic updating, supporting a multi-dimensional pricing strategy, and being capable of adapting to a scene of dynamic change of resources; meanwhile, in the cost accounting process, different apportionment modes can be adopted for apportionment according to user requirements instead of a simple average apportionment mode, and the accounting fairness and flexibility are improved; the unit price of the fixed assets is automatically calculated through the product module and is applied to the accounting process in real time, and the real-time performance and precision of the accounting result are improved.

Description

Technical Field

[0001] The present invention relates to the technical field of asset management, and in particular to a cost accounting system based on SKU asset management. Background Art

[0002] With the popularization of emerging technologies such as cloud computing and big data, enterprises have shown diversified demands for resource usage and service billing. Different service models (such as billing by duration, traffic, and package) make enterprises face complex challenges in cost accounting and bill management. In actual business, the resource usage habits of different enterprises, the complexity of business scenarios and the diversity of billing models have further aggravated the difficulty of cost accounting. For example, many existing systems rely on fixed price models and fail to adapt to scenarios with dynamic changes in resources, such as adjusting asset values ​​according to depreciation rules or managing asset prices based on SKUs. Most of the existing systems calculate costs based on the product of quantity and price, and adopt a simple average allocation model for scenarios where multiple users share resources. Summary of the invention

[0003] In view of this, the purpose of the present invention is to provide a cost accounting system based on SKU asset management to solve the problems in the prior art that it relies on a fixed price model, fails to adapt to scenarios where resources are dynamically changed, and adopts a simple average allocation model with low accuracy for scenarios where multiple users share resources.

[0004] The present invention provides a cost accounting system based on SKU asset management, the system comprising: Product module: used to classify assets and manage SKU attributes of different types of assets; also used to obtain the unit price of fixed assets or leased assets based on the SKU attributes of each type of asset and preset rules; Metering module: used to obtain asset usage data and perform detailed calculations on the acquired asset usage data; also used to clean the acquired asset usage data and store it according to preset storage rules; Accounting module: used to obtain the usage of different resources from the asset usage data of the metering module; and also used to obtain the unit price of the used assets from the product module; The accounting module is also used to obtain the cost of the asset during the use period by adopting a pricing method combining quantity and price according to the usage of the asset and the unit price of the asset; The accounting module is also used to allocate the asset use cost in different allocation methods according to user needs; The accounting module is also used to issue bills based on cost allocation calculation results.

[0005] Preferably, The product module includes: an asset classification module, a SKU attribute management module, an asset unit price calculation module and a dynamic adjustment module; The asset classification module is used to classify different assets; The SKU attribute management module is used to define the SKU attributes of each asset of each type of asset. The SKU attributes of each asset include a unique identification SKU, and the unique identification SKU includes: server, bandwidth, batch number, purchase method, tax rate, depreciation time and original value of the asset; The purchasing methods include leasing and purchasing; The asset unit price calculation module is used to obtain the monthly depreciation cost of the purchased assets according to the asset purchase method, and use the obtained monthly depreciation cost as the unit price of the purchased assets; obtain the monthly rent of the leased assets, and use the obtained monthly rent as the unit price of the leased assets; The dynamic adjustment module is used to re-evaluate the residual value of the asset according to a preset date or dynamically adjust the depreciation expense according to the useful life during the use of the asset, and update the depreciation expense of the corresponding month and subsequent months.

[0006] Preferably, The acquisition of monthly depreciation costs for purchased assets includes: Obtain the initial value of the purchased asset at the time of purchase, the residual value of the asset at the end of its useful life, and the asset depreciation cycle, which is calculated in months; Obtain monthly depreciation expense based on the initial value at the time of purchase, the residual value at the end of the useful life, and the asset depreciation period; The acquisition of monthly rent for the leased assets includes: The total lease price and lease period of the leased asset are obtained, where the lease period is counted in months; and the monthly rent is obtained based on the total lease price and lease period.

[0007] Preferably, The metering module includes: a data acquisition module, a data pulling module and a data cleaning module; The data collection module is used to collect asset usage data according to a preset collection frequency through a network monitoring system; The data pulling module is used to count resource attributes according to the asset usage data, wherein the resource attributes are attributes that determine the asset price, the asset usage time, and the asset usage quantity; the data pulling module is also used to display the resource attributes, the asset usage time, and the asset usage quantity; The data cleaning module is used to pre-process the collected asset usage data and generate standardized daily usage detail data.

[0008] Preferably, The data cleaning module is used to pre-process the collected asset usage data, including: Identifying and deleting duplicate data of the asset usage data; Also used to fill in missing data in the asset usage data by using default values ​​or linear interpolation; Also used to merge or average resource usage data within the same time period of the asset usage data; It is also used to convert asset usage data into standardized daily usage details.

[0009] Preferably, The metering module also includes a data storage module; The data storage module is used to store the data cleaned by the data cleaning module using a relational database or a time series database; The data storage module stores batch data at a fixed time point every day; the relational database or time series database supports querying according to preset query conditions.

[0010] Preferably, The different allocation methods for allocating the cost of using assets include: For the cost of an asset acquired through a combination of quantity and price during its use period, if the asset is a shared resource, the cost shall be allocated according to the actual usage ratio of each business line using the asset, or, the cost shall be allocated according to a specified ratio among each business line using the asset.

[0011] Preferably, The accounting module is also used to issue bills according to the cost allocation calculation results, including: The accounting module is also used to bill out the cost of a single asset, or the total cost of all assets used in each project, or the total cost of all assets used in all projects, according to user needs.

[0012] The technical solution provided by the embodiments of the present invention may have the following beneficial effects: This application builds an asset price management system based on SKU to achieve asset classification management, SKU attribute definition, asset price calculation and dynamic update, supports multi-dimensional pricing strategies, and can adapt to scenarios with dynamic changes in resources; at the same time, in the cost accounting process, different allocation methods can be adopted according to user needs, rather than just a simple average allocation model, to improve the fairness and flexibility of accounting; this application automatically calculates the unit price of fixed assets through the product module and applies it to the accounting process in real time, thereby improving the real-time and accuracy of the accounting results.

[0013] It is to be understood that the foregoing general description and the following detailed description are exemplary and explanatory only and are not restrictive of the invention. BRIEF DESCRIPTION OF THE DRAWINGS

[0014] The accompanying drawings, which are incorporated in and constitute a part of this specification, illustrate embodiments consistent with the invention and, together with the description, serve to explain the principles of the invention.

[0015] Figure 1 is a system schematic diagram of a cost accounting system based on SKU asset management according to an exemplary embodiment; In the attached figure: 1-product module, 2-metering module, 3-accounting module. DETAILED DESCRIPTION

[0016] Exemplary embodiments will be described in detail herein, examples of which are shown in the accompanying drawings. When the following description refers to the drawings, the same numbers in different drawings represent the same or similar elements unless otherwise indicated. The embodiments described in the following exemplary embodiments do not represent all embodiments consistent with the present invention. Instead, they are merely examples of devices and methods consistent with some aspects of the present invention as detailed in the appended claims.

[0017] Example Figure 1 is a system schematic diagram of a cost accounting system based on SKU asset management according to an exemplary embodiment. Figure 1 As shown, the system includes: Product Module 1: used to classify assets and manage SKU attributes of different types of assets; also used to obtain the unit price of fixed assets or leased assets based on the SKU attributes of each type of asset and preset rules; Metering module 2: used to obtain asset usage data and perform detailed calculations on the obtained asset usage data; also used to clean the obtained asset usage data and store it according to preset storage rules; Accounting module 3: used to obtain the usage of different resources from the asset usage data of the metering module 2; and also used to obtain the unit price of the used assets from the product module 1; The accounting module 3 is also used to obtain the cost of the asset during the use period by adopting a pricing method combining quantity and price according to the usage of the asset and the unit price of the asset; The accounting module 3 is also used to allocate the asset use cost in different allocation methods according to the needs of users; The accounting module 3 is also used to issue bills according to the cost allocation calculation results; Understandably, Product Module 1 builds a SKU-based asset price management system to achieve asset classification management, SKU attribute definition, asset price calculation and dynamic update. It mainly includes the following functional modules: Asset classification module: Classify assets by bandwidth, server, cabinet, IP, network equipment, etc. Each type of asset has independent attributes and price calculation rules; SKU attribute management module: defines SKU attributes and their attribute values. The attributes of each asset SKU consist of the following fields: sku_index: uniquely identifies the SKU, which is composed of the category and key attribute values, for example: Server: server_batch number_package_model; Bandwidth: bandwidth_batch number_region_operator_line port; Batch number: records the batch to which the asset belongs, and identifies the time or source difference of the price; Purchase method: including leasing and purchasing; Tax rate: the value-added tax rate on asset purchases; Depreciation time: including depreciation start time and depreciation end time; Original value of the asset: purchase price or rental price; Asset price calculation module: Calculates the asset price based on SKU attributes and rules, including purchase price, depreciation price, etc., and generates the corresponding monthly depreciation expenses within the asset depreciation cycle: (1) Calculation of monthly depreciation expense of purchased assets: The unit price of an asset (monthly depreciation expense) is determined by the original value, depreciation period and depreciation rules. According to the straight-line depreciation method, the formula is:

[0018] In the formula, is the monthly depreciation expense; The original value of the fixed asset (the initial value at the time of purchase); is the residual value of the asset at the end of its useful life; is the asset depreciation period (unit: month); (2) Calculation of unit price of leased assets: The unit price of a leased asset is calculated based on the monthly or annual lease fee, and the formula is:

[0019] In the formula, is the monthly rent; is the total lease price; is the lease term (unit: month); Dynamic adjustment module: supports regular re-evaluation of the residual value or useful life of assets during asset use to dynamically adjust depreciation expenses, and updates and adjusts the depreciation expenses of SKUs in the corresponding month and subsequent months; Metering module 2 provides basic data support for subsequent billing through multi-source data collection, data cleaning and conversion, daily usage details calculation and storage. The core functions of metering module 2 include: Data collection module: supports collecting bandwidth usage of the computer room from Zabbix, or reporting resource usage information through the data upload interface: Asset usage data collection: Among them, the assets include: Fixed assets (servers, network equipment, etc.), the metering module obtains the attributes, asset quantity and asset usage time of fixed assets. The accounting module matches the asset price (monthly depreciation cost) from the product module based on the asset attributes obtained by the metering module, and then calculates the cost based on the metering and price; For leased assets (cabinets), the metering module obtains the attributes of fixed assets, the asset quantity and the length of use. The accounting module matches the asset price (lease price) from the product module based on the asset attributes obtained by the metering module, and then calculates the cost based on the metering and price. For leased assets (bandwidth), the metering module obtains the attributes of fixed assets, the asset quantity and the usage time. The accounting module matches the asset price (lease price) from the product module based on the asset attributes obtained by the metering module. The bandwidth dot data obtained by the metering module is cleaned, converted and calculated. The cost is calculated based on the metering and price. If different projects use the same bandwidth line, the cost is allocated between the projects according to the allocation rules. The bandwidth usage of the computer room line is collected through a network monitoring system (such as Zabbix). The collection frequency and time interval are configurable (such as once every 5 minutes). Upload method collection: The data collection module supports uploading resource usage data through the interface. It is suitable for scenarios where real-time monitoring is not possible. It supports multi-data access from the computer room monitoring system, manual upload, and third-party interfaces. It dynamically adapts to different data sources to ensure comprehensive data collection.

[0020] Data pulling module: obtains the usage of servers, network equipment, cabinets, etc. through API, including key attributes that determine price, usage time and usage quantity; obtains usage data of servers, network equipment, cabinets and other resources through the interface.

[0021] The data content includes: Resource attributes (such as model, batch, location, configuration package, and other attributes that determine asset prices); Duration of use (e.g., hours or days); Quantity used (e.g., number of instances of a certain model of device); Data cleaning module: removes duplicates, aggregates, and converts the collected data to generate standardized daily usage details, including: Deduplication: Identify duplicate data and delete it (keeping the latest data based on timestamp).

[0022] Completion: Missing data is filled by default values ​​or imputation.

[0023] Aggregation: Combine or average resource usage data within the same time period.

[0024] Transform: Convert raw data into a standard format.

[0025] Data storage module: used to store cleaned data in an efficient database to provide data support for subsequent bill generation and analysis; Storage structure: Use a relational database or a time series database to store the cleaned data.

[0026] Storage process: After daily cleaning is completed, batches are written to the database; indexes are provided to optimize query performance, and queries based on resource type, date, and other conditions are supported; Accounting module 3 calculates the bill through a pricing method that combines quantity and price and a flexible allocation model: Quantity-price combination pricing method: Cost accounting is calculated by combining equipment usage and SKU unit price. The formula is:

[0027] In the formula, For resources In time Total cost; For resources In time usage (such as server data volume, bandwidth usage, etc., obtained from metering module 2); For resources SKU unit price (obtained from the asset unit price pricing module of product module 1 based on attribute matching); Allocation mode: For the asset cost obtained by the combination of quantity and price, if there is only one user of the asset, cost allocation is not involved. If there are multiple users of the asset, it needs to be allocated in the following way: Proportionate allocation based on usage: For shared resources, the cost is allocated based on the actual usage ratio of the business line. The formula is:

[0028] In the formula, For business lines About Resources the apportioned costs; For resources Total cost; For business lines About Resources Amount of usage; Provide resources for all business lines Total usage; is the total number of business lines, i.e. the number of users involved in the use of assets; Proportionally allocated by specified ratio: If resources are allocated by specified ratio instead of dynamic ratio based on usage, the formula is:

[0029] In the formula, For business lines About Resources the apportioned costs; For resources Total cost; For business lines In Resources The allocation ratio on the above (a fixed ratio specified by humans or rules); it is worth emphasizing that when allocating according to the specified ratio, the sum of the allocation ratios of all business lines must be equal to 1; Billing: Based on user needs, billing can be done for the cost of a single asset, the cost of all assets of a single project, or the cost of all assets of all projects; The total cost formula for a single project is:

[0030] In the formula, For Project Total cost; For Project About Resources Amount of usage; For resources Unit price; For resources Total cost; For Project About Resources The apportionment ratio The total cost formula for all projects is:

[0031] In the formula, is the total cost of all projects; is the number of items; The number of types of resources (the combination of quantity and price); The number of resource types to be allocated.

[0032] It can be understood that the same or similar parts of the above embodiments can be referenced to each other, and the contents not described in detail in some embodiments can refer to the same or similar contents in other embodiments.

[0033] It should be noted that, in the description of the present invention, the terms "first", "second", etc. are only used for descriptive purposes and cannot be understood as indicating or implying relative importance. In addition, in the description of the present invention, unless otherwise specified, the meaning of "plurality" refers to at least two.

[0034] Any process or method description in a flowchart or otherwise described herein may be understood to represent a module, segment or portion of code that includes one or more executable instructions for implementing the steps of a specific logical function or process, and the scope of the preferred embodiments of the present invention includes alternative implementations in which functions may not be performed in the order shown or discussed, including performing functions in a substantially simultaneous manner or in the reverse order depending on the functions involved, which should be understood by those skilled in the art to which the embodiments of the present invention belong.

[0035] It should be understood that the various parts of the present invention can be implemented by hardware, software, firmware or a combination thereof. In the above-mentioned embodiments, multiple steps or methods can be implemented by software or firmware stored in a memory and executed by a suitable instruction execution system. For example, if implemented by hardware, as in another embodiment, it can be implemented by any one of the following technologies known in the art or their combination: a discrete logic circuit having a logic gate circuit for implementing a logic function for a data signal, a dedicated integrated circuit having a suitable combination of logic gate circuits, a programmable gate array (PGA), a field programmable gate array (FPGA), etc.

[0036] A person skilled in the art may understand that all or part of the steps in the method for implementing the above-mentioned embodiment may be completed by instructing related hardware through a program, and the program may be stored in a computer-readable storage medium, which, when executed, includes one or a combination of the steps of the method embodiment.

[0037] In addition, each functional unit in each embodiment of the present invention may be integrated into a processing module, or each unit may exist physically separately, or two or more units may be integrated into one module. The above-mentioned integrated module may be implemented in the form of hardware or in the form of a software functional module. If the integrated module is implemented in the form of a software functional module and sold or used as an independent product, it may also be stored in a computer-readable storage medium.

[0038] The storage medium mentioned above can be a read-only memory, a magnetic disk or an optical disk, etc.

[0039] In the description of this specification, the description with reference to the terms "one embodiment", "some embodiments", "examples", "specific examples", or "some examples" means that the specific features, structures, materials or characteristics described in conjunction with the embodiment or example are included in at least one embodiment or example of the present invention. In this specification, the schematic representation of the above terms does not necessarily refer to the same embodiment or example. Moreover, the specific features, structures, materials or characteristics described may be combined in any one or more embodiments or examples in a suitable manner.

[0040] Although the embodiments of the present invention have been shown and described above, it is to be understood that the above embodiments are exemplary and are not to be construed as limitations of the present invention. A person skilled in the art may change, modify, replace and vary the above embodiments within the scope of the present invention.

Claims

1. The cost accounting system based on SKU asset management is characterized by: The system comprises: Product module: used to classify assets and manage SKU attributes of different types of assets; also used to obtain the unit price of fixed assets or leased assets based on the SKU attributes of each type of asset and preset rules; Metering module: used to obtain asset usage data and perform detailed calculations on the acquired asset usage data; also used to clean the acquired asset usage data and store it according to preset storage rules; Accounting module: used to obtain the usage of different resources from the asset usage data of the metering module; and also used to obtain the unit price of the used assets from the product module; The accounting module is also used to obtain the cost of the asset during the use period by adopting a pricing method combining quantity and price according to the usage of the asset and the unit price of the asset; The accounting module is also used to allocate the asset use cost in different allocation methods according to user needs; The accounting module is also used to issue bills based on cost allocation calculation results.

2. The system according to claim 1, characterized in that The product module includes: an asset classification module, a SKU attribute management module, an asset unit price calculation module and a dynamic adjustment module; The asset classification module is used to classify different assets; The SKU attribute management module is used to define the SKU attributes of each asset of each type of asset. The SKU attributes of each asset include a unique identification SKU, and the unique identification SKU includes: server, bandwidth, batch number, purchase method, tax rate, depreciation time and original value of the asset; The purchasing methods include leasing and purchasing; The asset unit price calculation module is used to obtain the monthly depreciation cost of the purchased assets according to the asset purchase method, and use the obtained monthly depreciation cost as the unit price of the purchased assets; obtain the monthly rent of the leased assets, and use the obtained monthly rent as the unit price of the leased assets; The dynamic adjustment module is used to re-evaluate the residual value of the asset according to a preset date or dynamically adjust the depreciation expense according to the useful life during the use of the asset, and update the depreciation expense of the corresponding month and subsequent months.

3. The system according to claim 2, characterized in that The acquisition of monthly depreciation costs for purchased assets includes: Obtain the initial value of the purchased asset at the time of purchase, the residual value of the asset at the end of its useful life, and the asset depreciation cycle, which is calculated in months; Obtain monthly depreciation expense based on the initial value at the time of purchase, the residual value at the end of the useful life, and the asset depreciation period; The acquisition of monthly rent for the leased assets includes: The total lease price and lease period of the leased asset are obtained, where the lease period is counted in months; and the monthly rent is obtained based on the total lease price and lease period.

4. The system according to claim 3, characterized in that The metering module includes: a data acquisition module, a data pulling module and a data cleaning module; The data collection module is used to collect asset usage data according to a preset collection frequency through a network monitoring system; The data pulling module is used to count resource attributes according to the asset usage data, wherein the resource attributes are attributes that determine the asset price, the asset usage time, and the asset usage quantity; the data pulling module is also used to display the resource attributes, the asset usage time, and the asset usage quantity; The data cleaning module is used to pre-process the collected asset usage data and generate standardized daily usage detail data.

5. The system according to claim 4, characterized in that The data cleaning module is used to pre-process the collected asset usage data, including: Identifying and deleting duplicate data of the asset usage data; Also used to fill in missing data in the asset usage data by using default values ​​or linear interpolation; Also used to merge or average resource usage data within the same time period of the asset usage data; It is also used to convert asset usage data into standardized daily usage details.

6. The system according to claim 5, characterized in that The metering module also includes a data storage module; The data storage module is used to store the data cleaned by the data cleaning module using a relational database or a time series database; The data storage module stores batch data at a fixed time point every day; the relational database or time series database supports querying according to preset query conditions.

7. The system according to claim 6, characterized in that The different allocation methods for allocating the cost of using assets include: For the cost of an asset acquired through a combination of quantity and price during its use period, if the asset is a shared resource, the cost shall be allocated according to the actual usage ratio of each business line using the asset, or, the cost shall be allocated according to a specified ratio among each business line using the asset.

8. The system according to claim 7, characterized in that The accounting module is also used to issue bills according to the cost allocation calculation results, including: The accounting module is also used to bill out the cost of a single asset, or the total cost of all assets used in each project, or the total cost of all assets used in all projects, according to user needs.

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