Cost Accounting System Based on SKU Asset Management

Abstract

The present invention relates to a cost accounting system based on SKU asset management, which is applied to the technical field of asset management and includes: by constructing an asset price management system based on SKUs, realizing the classified management of assets, the definition of SKU attributes, the calculation and dynamic update of asset prices, supporting multi-dimensional pricing strategies, and being able to adapt to scenarios of dynamic resource changes; at the same time, during the cost accounting process, different allocation methods can be adopted according to user requirements for allocation, rather than just a simple average allocation mode, improving the fairness and flexibility of accounting; this application automatically calculates the unit price of fixed assets through product modules and applies it to the accounting process in real time, improving the timeliness and accuracy of accounting results.

Description

Technical Field

[0001] The present invention relates to the technical field of asset management, and particularly 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 diverse requirements in resource usage and service billing. Different service models (such as billing by duration, by traffic, or by package) pose complex challenges to enterprises in cost accounting and bill management. In actual business, the different resource usage habits, business scenario complexities, and billing model diversities of different enterprises further exacerbate the difficulty of cost accounting. For example, many existing systems rely on fixed price models and fail to adapt to scenarios of dynamic resource changes, such as adjusting asset values according to depreciation rules or managing asset prices based on SKUs; and most existing systems calculate costs based on the product of quantity and price, and for scenarios where multiple users share resources, they adopt a simple average sharing model. 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, such as relying on fixed price models, failing to adapt to scenarios of dynamic resource changes, and adopting a simple average sharing model for scenarios where multiple users share resources, resulting in relatively low accuracy.

[0004] The present invention provides a cost accounting system based on SKU asset management, and the system includes:

[0005] 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;

[0006] Measurement module: 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;

[0007] Accounting module: used to obtain the usage amounts of different resources from the asset usage data of the measurement module; also used to obtain the unit price of the used assets from the product module;

[0008] The accounting module is further used to obtain the cost of assets during the usage period by adopting a pricing method combining quantity and price according to the usage amount of assets and the unit price of assets;

[0009] The accounting module is further used to allocate the asset usage cost by adopting different allocation methods according to the needs of users;

[0010] The accounting module is also used to make out bills according to the cost sharing calculation result.

[0011] Preferably,

[0012] The product module includes: an asset classification module, an SKU attribute management module, an asset unit price calculation module, and a dynamic adjustment module;

[0013] The asset classification module is used to classify different assets;

[0014] The SKU attribute management module is used to define the SKU attributes for each asset of each type of asset. The SKU attributes of each asset include a unique identifier SKU, and the unique identifier SKU includes: server, bandwidth, batch number, purchase method, tax rate, depreciation time, and original asset value;

[0015] The purchase methods include lease and purchase;

[0016] The asset unit price calculation module is used to obtain the monthly depreciation expense for the purchased assets according to the purchase method of the assets, and take the obtained monthly depreciation expense as the unit price of the purchased assets; obtain the monthly rent for the leased assets, and take the obtained monthly rent as the unit price of the leased assets;

[0017] The dynamic adjustment module is used to re-evaluate the residual value of the assets according to the preset date or dynamically adjust the depreciation expense according to the service life during the use of the assets, and update and adjust the depreciation expenses for the corresponding months and subsequent months.

[0018] Preferably,

[0019] The obtaining of the monthly depreciation expense for the purchased assets includes:

[0020] Obtain the initial value of the purchased assets at the time of purchase, the residual value of the assets at the end of the service life, and the asset depreciation period, and the asset depreciation period is counted in months;

[0021] Obtain the monthly depreciation expense according to the initial value at the time of purchase, the residual value at the end of the service life, and the asset depreciation period;

[0022] The obtaining of the monthly rent for the leased assets includes:

[0023] Obtain the total lease price and the lease period of the leased assets, and the lease period is counted in months; obtain the monthly rent according to the total lease price and the lease period.

[0024] Preferably,

[0025] The measurement module includes: a data collection module, a data pulling module, and a data cleaning module;

[0026] The data acquisition module is used to collect asset usage data through a network monitoring system at a preset acquisition frequency;

[0027] The data pulling module is used to count resource attributes according to the asset usage data, where the resource attributes are attributes that determine the asset price, the usage duration of the asset, and the usage quantity of the asset; the data pulling module is also used to display the resource attributes, the usage duration of the asset, and the usage quantity of the asset;

[0028] The data cleaning module is used to preprocess the collected asset usage data to generate standardized daily usage detail data.

[0029] Preferably,

[0030] The preprocessing of the collected asset usage data by the data cleaning module includes:

[0031] Identifying and deleting duplicate data in the asset usage data;

[0032] It is also used to fill in the missing data in the asset usage data with default values or by linear interpolation;

[0033] It is also used to merge or average the resource usage data in the asset usage data within the same time period;

[0034] It is also used to convert the asset usage data into standardized daily usage detail data.

[0035] Preferably,

[0036] The metering module further includes a data storage module;

[0037] 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;

[0038] The data storage module performs batch data storage at a fixed time point every day; the relational database or the time series database supports querying according to preset query conditions.

[0039] Preferably,

[0040] The different apportionment methods for apportioning the asset usage cost include:

[0041] For the cost of an asset obtained through a pricing method combining volume and price during the usage time, if the asset is a shared resource, the cost is apportioned according to the actual usage ratio of each business line using the asset, or, the cost is apportioned according to a specified ratio for each business line using the asset.

[0042] Preferably,

[0043] The accounting module is further configured to make outbills according to the cost allocation calculation result, including:

[0044] The accounting module is further configured to make outbills for the cost of a single asset according to the user's needs, or, make outbills for the total cost of using all assets of each project, or, make outbills for the total cost of using all assets of all projects.

[0045] The technical solution provided by the embodiment of the present invention may include the following beneficial effects:

[0046] This application realizes the classified management of assets, the definition of SKU attributes, the calculation and dynamic update of asset prices by constructing an asset price management system based on SKUs, supports multi-dimensional pricing strategies, and can adapt to scenarios with dynamic resource changes; at the same time, in the process of cost accounting, different allocation methods can be adopted according to user needs for allocation, rather than just a simple average allocation mode, improving 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, improving the timeliness and accuracy of the accounting results.

[0047] It should be understood that the above general description and the following detailed description are only exemplary and explanatory, and cannot limit the present invention. BRIEF DESCRIPTION OF THE DRAWINGS

[0048] The drawings herein are incorporated into the specification and form a part of the specification, showing embodiments consistent with the present invention, and are used together with the specification to explain the principles of the present invention.

[0049] Figure 1 is a system schematic diagram of a cost accounting system for asset management based on SKUs shown according to an exemplary embodiment;

[0050] In the drawings: 1 - product module, 2 - measurement module, 3 - accounting module. DETAILED DESCRIPTION OF THE EMBODIMENTS

[0051] Here, the exemplary embodiments will be described in detail, and the examples are shown in the drawings. When the following description refers to the drawings, unless otherwise indicated, the same numbers in different drawings represent the same or similar elements. The embodiments described in the following exemplary embodiments do not represent all embodiments consistent with the present invention. On the contrary, they are only examples of devices and methods consistent with some aspects of the present invention as detailed in the appended claims.

[0052] Embodiment

[0053] Figure 1 is a system schematic diagram of a cost accounting system for asset management based on SKUs shown according to an exemplary embodiment, as Figure 1 shown, the system includes:

[0054] Product Module 1: Used to classify assets and manage SKU attributes for 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.

[0055] Measurement 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.

[0056] Accounting Module 3: Used to obtain the usage amounts of different resources from the asset usage data of the Measurement Module 2; also used to obtain the unit price of the assets used from the Product Module 1.

[0057] The Accounting Module 3 is also used to obtain the cost of the asset during the usage period by adopting a pricing method that combines quantity and price based on the usage amount of the asset and the unit price of the asset.

[0058] The Accounting Module 3 is also used to allocate the asset usage cost in different allocation ways according to the user's needs.

[0059] The Accounting Module 3 is also used to generate bills according to the calculation results of cost allocation.

[0060] It can be understood that

[0061] Product Module 1 realizes the classification management, SKU attribute definition, asset price calculation and dynamic update of assets by constructing an SKU-based asset price management system, which mainly includes the following functional modules:

[0062] Asset Classification Module: Classify assets according to bandwidth, server, cabinet, IP, network equipment, etc. Each type of asset has independent attributes and price calculation rules.

[0063] SKU Attribute Management Module: Define SKU attributes and their attribute values. The attributes of each asset SKU are composed of the following fields:

[0064] sku_index: Uniquely identify the SKU, which is composed of the classification and key attribute values. For example:

[0065] Server: server_batch number_package_model;

[0066] Bandwidth: bandwidth_batch number_region_operator_line port;

[0067] Batch number: Record the batch to which the asset belongs, identifying the time or source difference of the price.

[0068] Purchase method: Includes two methods: lease and purchase.

[0069] Tax rate: the value-added tax rate for asset purchase;

[0070] Depreciation time: including the start time and end time of depreciation;

[0071] Original value of asset: the purchase unit price or lease price;

[0072] Asset unit price calculation module: calculates the asset unit price based on SKU attributes and rules, including the purchase price, depreciation price, etc., and generates the corresponding monthly depreciation expenses within the asset depreciation period:

[0073] (1) Calculation of monthly depreciation expenses for purchased assets:

[0074] The asset unit price (monthly depreciation expense) is jointly determined by the original value, depreciation period, and depreciation rules. According to the straight-line depreciation method, its formula is:

[0075]

[0076] In the formula, is the monthly depreciation expense; is 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);

[0077] (2) Calculation of the unit price of leased assets:

[0078] The unit price of leased assets is calculated based on the monthly or annual lease expenses, and its formula is:

[0079]

[0080] In the formula, is the monthly rent; is the total lease price; is the lease period (unit: month);

[0081] Dynamic adjustment module: supports regularly re-evaluating the residual value or useful life of the asset during its use to dynamically adjust the depreciation expenses, and updates the depreciation expenses of the SKUs for the corresponding months and subsequent months;

[0082] Measurement module 2 provides basic data support for subsequent bill calculation through multi-source data collection, data cleaning and conversion, daily usage detail calculation, and storage. The core functions of measurement module 2 include:

[0083] Data collection module: supports collecting the bandwidth usage of the computer room from Zabbix or reporting resource usage information through the data upload interface:

[0084] Asset Usage Data Collection:

[0085] Among them, the assets include:

[0086] Fixed assets (such as servers, network devices, etc.). The measurement module obtains the attributes, quantity, and usage duration of fixed assets. The accounting module matches the asset price (monthly depreciation expense) from the product module according to the asset attributes obtained by the measurement module, and then calculates the cost based on the measurement and price;

[0087] Leased assets (such as cabinets). The measurement module obtains the attributes, quantity, and usage duration of fixed assets. The accounting module matches the asset price (lease price) from the product module according to the asset attributes obtained by the measurement module, and then calculates the cost based on the measurement and price;

[0088] Leased assets (bandwidth). The measurement module obtains the attributes, quantity, and usage duration of fixed assets. The accounting module matches the asset price (lease price) from the product module according to the asset attributes obtained by the measurement module. After cleaning, transforming, and calculating the bandwidth dot data obtained by the measurement module, the cost is calculated based on the measurement and price. If the same bandwidth line is used for different projects, it is allocated among projects according to the allocation rules;

[0089] Collect the usage of the computer room line bandwidth through a network monitoring system (such as Zabbix). The collection frequency and time interval can be configured (such as collecting once every 5 minutes);

[0090] Upload Method Collection:

[0091] The data collection module supports uploading resource usage data through interfaces, which is applicable to scenarios where real-time monitoring is not possible, and supports multi-source data access from computer room monitoring systems, manual uploads, and third-party interfaces; dynamically adapts to different data sources to ensure the comprehensiveness of data collection.

[0092] Data Pulling Module: Obtain the usage of servers, network devices, cabinets, etc. through the API, including the key attributes, usage duration, and usage quantity that determine the price; obtain the usage data of resources such as servers, network devices, cabinets, etc. through the interface.

[0093] The data content includes:

[0094] Resource attributes (such as attributes that determine the asset price, such as model, batch, location, configuration package, etc.);

[0095] Usage duration (for example: calculated by the hour or day);

[0096] Usage quantity (for example: the number of instances of a certain model of equipment);

[0097] Data cleaning module: Dedupes, aggregates, and transforms the collected data to generate standardized daily usage detail data, including:

[0098] Deduping: Identifies duplicate data and deletes it (retains the latest data based on the timestamp).

[0099] Completing: Fills in missing data with default values or by calculation.

[0100] Aggregating: Combines or averages resource usage data within the same time period.

[0101] Transforming: Converts the raw data into a standard format.

[0102] Data storage module: Used to store the cleaned data in an efficient database to provide data support for subsequent bill generation and analysis;

[0103] Storage structure:

[0104] Stores the cleaned data using a relational database or a time series database.

[0105] Storage process:

[0106] After daily cleaning is completed, writes to the database in batches; provides index optimization for query performance and supports queries by conditions such as resource type and date;

[0107] Accounting module 3 calculates the bill through a pricing method that combines volume and price and a flexible allocation model:

[0108] Pricing method that combines volume and price: Cost accounting is calculated by combining the equipment usage volume and the SKU unit price. The formula is:

[0109]

[0110] In the formula, is the total cost of resource at time ; is the usage volume of resource at time (such as server data volume, bandwidth usage volume, etc., obtained from metering module 2); is the SKU unit price of resource (obtained from the asset unit price pricing module of product module 1 according to attribute matching);

[0111] Allocation model: For the asset cost obtained by the pricing method that combines volume and price, if there is only one user of the asset, there is no cost allocation involved. If there are multiple users of the asset, the following method needs to be used for allocation:

[0112] Allocation by usage ratio: For shared resources, the cost is allocated according to the actual usage ratio of each business line. The formula is:

[0113]

[0114] In the formula, is the allocated cost of business line for resource ; is the total cost of resource ; is the usage volume of business line for resource ; is the total usage volume of all business lines for resource ; is the total number of business lines, i.e., the number of users participating in the asset usage;

[0115] Allocation by specified ratio: If the resource is allocated not based on the dynamic ratio of usage volume but on a specified ratio, the formula is:

[0116]

[0117] In the formula, is the allocated cost of business line for resource ; is the total cost of resource ; is the allocation ratio of business line for resource (a fixed ratio specified manually or by rules); it should be emphasized that when allocating according to the specified ratio, the sum of the allocation ratios of all business lines must be equal to 1;

[0118] Cost billing: According to the user's requirements, it can be the cost billing for a single asset, or the cost billing for all assets of a single project, or the cost billing for all assets of all projects;

[0119] Total cost formula for a single project:

[0120]

[0121] In the formula, is the total cost of project ; is the usage volume of project for resource ; is the unit price of resource ; is the total cost of resource ; For the project For the resources Allocation ratio

[0122] Total cost formula for all projects:

[0123]

[0124] Wherein, is the total cost of all projects; is the number of projects; is the number of types of resources (the part combining quantity and price); is the number of types of resources to be allocated.

[0125] It can be understood that the same or similar parts in the above embodiments can be referred to each other, and the content not detailed in some embodiments can be referred to the same or similar content in other embodiments.

[0126] It should be noted that in the description of the present invention, terms such as "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 "a plurality of" refers to at least two.

[0127] Any process or method description in the flowchart or described in other ways herein can be understood as representing a module, segment, or part of code including one or more executable instructions for implementing a specific logical function or process. And the scope of the preferred embodiments of the present invention includes additional implementations, where the functions can be executed in a manner that is not shown or discussed, including in a substantially simultaneous manner according to the involved functions or in a reverse order, which should be understood by those skilled in the technical field to which the embodiments of the present invention belong.

[0128] It should be understood that each part of the present invention can be implemented by hardware, software, firmware, or a combination thereof. In the above 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, any one or a combination of the following well-known technologies in the art can be used: discrete logic circuits with logic gate circuits for implementing logical functions on data signals, application-specific integrated circuits with suitable combinational logic gate circuits, programmable gate arrays (PGAs), field-programmable gate arrays (FPGAs), etc.

[0129] Those of ordinary skill in the technical field of the present invention can understand that all or part of the steps carried by the methods of the above embodiments can be completed by instructing relevant hardware through a program, and the program can be stored in a computer-readable storage medium. When the program is executed, it includes one or a combination of the steps of the method embodiments.

[0130] In addition, each functional unit in various embodiments of the present invention may be integrated into a processing module, may exist physically alone for each unit, 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. When 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.

[0131] The above-mentioned storage medium may be a read-only memory, a magnetic disk, an optical disc, or the like.

[0132] In the description of this specification, the description with reference to the terms "one embodiment", "some embodiments", "example", "specific example", or "some examples", etc. means that the specific features, structures, materials, or characteristics described in connection with the embodiment or example are included in at least one embodiment or example of the present invention. In this specification, the schematic representations of the above terms do 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.

[0133] Although the embodiments of the present invention have been shown and described above, it can be understood that the above embodiments are exemplary and should not be construed as limiting the present invention. Those of ordinary skill in the art can make changes, modifications, substitutions, and variations to 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; 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 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: Obtain the total lease price and lease period of the leased asset, where the lease period is counted in months; obtain the monthly rent based on the total lease price and lease period; 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 the following months; 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; 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 to generate standardized daily usage detail data; 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; 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 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 pricing during its use period, if the asset is a shared resource, the cost is allocated according to the actual usage ratio of each business line using the asset, or, the cost is allocated according to a specified ratio among each business line using the asset; 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 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.

3. The system according to claim 2, 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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