Cost accounting method, computer equipment and computer readable storage medium
By obtaining material processing data and initial material prices, determining the target price verification model and calculating costs, the existing manual accounting methods are solved, and fast and accurate cost accounting is achieved.
Patent Information
- Application Number
- CN202411843392.8
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2024-12-14
- Publication Date
- 2025-03-28
AI Technical Summary
The existing cost accounting methods mainly use offline manual price verification, which leads to complex, time-consuming, error-prone, and difficult to ensure accuracy.
A cost accounting method is provided, by obtaining material processing data, material categories and initial material prices, a target price verification model is determined, and the first cost is calculated based on the model. At the same time, a cost analysis model is determined to calculate the second cost, and the difference checksum real-time material price adjustment is ensured to ensure the accuracy and timeliness of the accounting.
Through automated procedures, rapid cost accounting can be achieved, manual errors can be reduced, and the accuracy and timeliness of cost accounting can be improved, and accurate cost management can be supported by enterprises.
Smart Images
Figure CN119722130A_ABST
Abstract
Description
Technical Field
[0001] The present application relates to the field of data accounting technology, and in particular to a cost accounting method, a computer device, and a computer-readable storage medium. Background Art
[0002] Cost accounting refers to the allocation and collection of various expenses incurred by an enterprise in the production and operation process according to certain objects to calculate the total cost and unit cost. The importance of cost accounting to an enterprise is self-evident, and it can be said to determine the survival and development of an enterprise.
[0003] The existing cost accounting method basically uses offline manual pricing, which is difficult, time-consuming, prone to errors, and its accuracy is difficult to guarantee. Summary of the invention
[0004] The embodiments of the present application disclose a cost accounting method, a computer device, and a computer-readable storage medium, which can improve the accuracy and timeliness of cost accounting.
[0005] In a first aspect, the present application provides a cost accounting method, the method comprising:
[0006] Acquire material processing data, material categories, and initial material prices, wherein the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours;
[0007] Determine the target pricing model based on the material category;
[0008] Based on the target pricing model, a first cost is determined according to the material processing data and the initial material price.
[0009] Furthermore, the method further comprises:
[0010] Determine a cost analysis model, wherein the cost analysis model includes at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit;
[0011] Based on the cost analysis model, a second cost is determined according to the material category, the material processing data and the initial material price.
[0012] Furthermore, the method further comprises:
[0013] determining a first difference between the first cost and the second cost;
[0014] If the first difference is greater than the first fluctuation threshold, the first cost is redetermined based on the target pricing model, according to the material processing data and the initial material price, and / or the second cost is redetermined based on the cost analysis model, according to the material category, the material processing data and the initial material price.
[0015] Furthermore, after determining the second cost, the method further includes:
[0016] Acquire real-time material prices, and convert the real-time material prices into periodic material prices based on the first calculation rule;
[0017] determining a second difference between the initial material price and the periodic material price;
[0018] If the second difference is greater than a second fluctuation threshold, the second cost is re-determined based on the cost analysis model, according to the material category, the material processing data and the periodic material price.
[0019] Further, if the second difference is greater than a second fluctuation threshold, after re-determining the second cost based on the cost analysis model, according to the material category, the material processing data, and the periodic material price, the method further includes:
[0020] Determine a first raw material, and generate prompt information according to the first raw material;
[0021] Among them, the difference between the initial material price and the periodic material price corresponding to the first raw material is the second difference.
[0022] Furthermore, the initial material prices are obtained, including:
[0023] determining a second raw material according to the material processing data;
[0024] The corresponding initial material price is searched from the database according to the second raw material.
[0025] Furthermore, determining the target pricing model according to the material category includes:
[0026] According to the material category, determining a candidate pricing model from a pricing model library;
[0027] Determine a target pricing model according to the material processing data and the weights corresponding to the material processing data included in the candidate pricing model;
[0028] The pricing model library includes a plurality of pricing models, each of which includes a weight corresponding to each of the material processing data, and the weights included in each of the pricing models are not completely the same.
[0029] Furthermore, before obtaining the material processing data, material category and initial material price, it also includes:
[0030] Formulate the production process of the product according to the product requirements;
[0031] Determine the parameters of each processing technology in the production process according to the material characteristics and process requirements of the product;
[0032] Determine the processing equipment required to produce the product based on the production process and the various parameters;
[0033] According to the requirements of various parameters and required processing equipment, determine the raw materials and auxiliary materials required in the production process of the product.
[0034] In a second aspect, the present application further provides a cost accounting device, the device comprising:
[0035] A data acquisition unit, used to acquire material processing data, material categories and initial material prices, wherein the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment and working hours;
[0036] A model determination unit, used to determine a target price evaluation model according to the material category;
[0037] The cost accounting unit is used to determine the first cost based on the target pricing model, the material processing data and the initial material price.
[0038] In a third aspect, the present application further provides a computer device, comprising a memory and a processor, wherein the memory stores a computer program, and when the computer program is executed by the processor, the processor performs the following steps:
[0039] Acquire material processing data, material categories, and initial material prices, wherein the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours;
[0040] Determine the target pricing model based on the material category;
[0041] Based on the target pricing model, a first cost is determined according to the material processing data and the initial material price.
[0042] In a fourth aspect, the present application further provides a computer-readable storage medium storing a computer program, wherein when the computer program is executed by a processor, the processor performs the following steps:
[0043] Acquire material processing data, material categories, and initial material prices, wherein the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours;
[0044] Determine the target pricing model based on the material category;
[0045] Based on the target pricing model, a first cost is determined according to the material processing data and the initial material price.
[0046] Compared with the related art, the embodiments of the present application have the following beneficial effects:
[0047] By obtaining the material category, the target pricing model is determined, and one or more of the material processing data, including raw material quotas, auxiliary material quotas, processes, equipment and working hours, which are essential data for cost accounting, is obtained, as well as the initial material price. By inputting the material processing data and the initial material price into the target pricing model, the first cost is determined, and the cost is quickly calculated by using automated procedures, which reduces the errors caused by the manual calculation process. After matching the target pricing model, the cost can be accurately calculated through the target pricing model, which further improves the accuracy and timeliness of cost accounting. BRIEF DESCRIPTION OF THE DRAWINGS
[0048] Figure 1 An application scenario diagram of a cost accounting method disclosed in an embodiment;
[0049] Figure 2 A schematic flow chart of a cost accounting method disclosed in an embodiment;
[0050] Figure 3 A flowchart of another cost accounting method disclosed in an embodiment;
[0051] Figure 4 A flowchart of another cost accounting method disclosed in an embodiment;
[0052] Figure 5 is a flow chart of another cost accounting method disclosed in an embodiment;
[0053] Figure 6 is a schematic diagram of the structure of a cost accounting device disclosed in an embodiment;
[0054] Figure 7 The present invention is a schematic diagram of the structure of a computer device disclosed in an embodiment. DETAILED DESCRIPTION
[0055] 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 implementations described in the following exemplary embodiments do not represent all implementations consistent with the present application. Instead, they are merely examples of devices and methods consistent with some aspects of the present application as detailed in the appended claims.
[0056] It should be noted that, in this article, the terms "include", "comprises" or any other variants thereof are intended to cover non-exclusive inclusion, so that a process, method, article or device including a series of elements includes not only those elements, but also includes other elements not explicitly listed, or also includes elements inherent to such process, method, article or device. In the absence of further restrictions, an element defined by the sentence "includes a ..." does not exclude the existence of other identical elements in the process, method, article or device including the element. In addition, components, features, and elements with the same name in different embodiments of the present application may have the same meaning or different meanings, and their specific meanings need to be determined by their explanation in the specific embodiment or further combined with the context of the specific embodiment.
[0057] It should be understood that, although the terms first, second, third, etc. may be used to describe various information in this article, these information should not be limited to these terms. These terms are only used to distinguish the same type of information from each other. For example, without departing from the scope of this article, the first information may also be referred to as the second information, and similarly, the second information may also be referred to as the first information. Depending on the context, the word "if" as used herein can be interpreted as "at the time of..." or "when..." or "in response to determination". Furthermore, as used in this article, the singular forms "one", "one" and "the" are intended to also include plural forms, unless there is an opposite indication in the context. It should be further understood that the terms "comprising", "including" indicate that there are described features, steps, operations, elements, components, projects, kinds, and / or groups, but do not exclude the existence, occurrence or addition of one or more other features, steps, operations, elements, components, projects, kinds, and / or groups. The terms "or" and "and / or" used herein are interpreted as inclusive, or mean any one or any combination. Thus, “A, B, or C” or “A, B and / or C” means “any of the following: A; B; C; A and B; A and C; B and C; A, B, and C.” An exception to this definition will occur only when a combination of elements, functions, steps, or operations are inherently mutually exclusive in some manner.
[0058] It should be understood that, although the various steps in the flowchart in the embodiment of the present application are displayed in sequence according to the indication of the arrows, these steps are not necessarily performed in sequence according to the order indicated by the arrows. Unless there is a clear explanation in this article, the execution of these steps does not have a strict order restriction, and it can be performed in other orders. Moreover, at least a portion of the steps in the figure may include a plurality of sub-steps or a plurality of stages, and these sub-steps or stages are not necessarily performed at the same time, but can be performed at different times, and their execution order is not necessarily performed in sequence, but can be performed in turn or alternately with other steps or at least a portion of the sub-steps or stages of other steps.
[0059] It should be noted that, in this article, step codes such as S101, S102, etc. are used for the purpose of expressing the corresponding content more clearly and concisely, and do not constitute a substantial limitation on the sequence. When implementing the step, those skilled in the art may execute S102 first and then S101, etc., but these should all be within the scope of protection of this application.
[0060] It should be understood that the specific embodiments described herein are only used to explain the present application and are not used to limit the present application.
[0061] In the subsequent description, the suffixes such as "module", "component" or "unit" used to represent elements are only used to facilitate the description of the present application, and have no specific meanings. Therefore, "module", "component" or "unit" can be used in a mixed manner.
[0062] The embodiments of the present application disclose a cost accounting method, a computer device, and a computer-readable storage medium, which can improve the accuracy and timeliness of cost accounting.
[0063] See also Figure 1 , Figure 1 FIG. 1 is an application scenario diagram of a cost accounting method in an embodiment. Figure 1As shown, it may include a computer device 10 and a server device 20, the computer device 10 may be a desktop computer, a tablet computer, a laptop computer, etc., and the server device 20 may be a computer or a computer cluster. The computer device 10 and the server device 20 may include at least a central processing unit, a display device, and an input device. The computer system in the computer device 10 and the server device 20 may be Windows, Linux, IOS, or Unix, which is not specifically limited here. The computer device 10 may obtain material processing data, material categories, and initial material prices from the server device 20, or may receive material processing data, material categories, and initial material prices input by the user through an input device, wherein the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours. The computer device 20 determines a target pricing model according to the material category, and inputs the material processing data and the initial material price into the target pricing model to obtain a first cost.
[0064] See also Figure 2 , Figure 2 A schematic diagram of a cost accounting method in one embodiment is shown. The method can be applied to Figure 1 The computer device 10 in the application scenario shown. Figure 2 As shown, the method may include the following steps:
[0065] 210. Obtain material processing data, material categories and initial material prices, where the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment and working hours.
[0066] In an embodiment of the present application, the computer device 10 can obtain one or more of material processing data, material categories, and initial material prices by receiving user input data; it can also request to obtain one or more of material processing data, material categories, and initial material prices from other computer devices or server devices. Among them, the material processing data is the data required for the material processing process, and the material processing data includes one or more of raw material quotas, auxiliary material quotas, processes, equipment, and working hours. The material processing data preferably includes raw material quotas, auxiliary material quotas, processes, equipment, and working hours. The raw material quota refers to the quantity of each raw material required for each product in the production process. The auxiliary material quota refers to the quantity of each auxiliary material required for each product in the production process. The process refers to the specific steps required in the production process. Equipment refers to the industrial products required in the production process, including fixed equipment and auxiliary equipment. Working hours refer to the time required to achieve a certain effect in the production process.
[0067] In the embodiments of the present application, the material category refers to a category determined according to the specific information of the material of the product. For example, different material categories are divided according to the types of raw materials required for the material, and different material categories are divided according to the types of auxiliary materials required. The material category can be represented by a unique code or the like.
[0068] In the embodiment of the present application, the initial material price refers to the material price obtained by the computer device. Specifically, the initial material price is the initial price confirmed based on the various raw materials required for the product.
[0069] In some embodiments, before the computer device executes step 210, process compilation may also be completed, that is, the process of detailed planning and arrangement of the production process according to the technical requirements and standards in the product manufacturing process.
[0070] Further, determining the process compilation may include the following steps:
[0071] Step 1: Develop the production process of the product according to the design requirements of the product;
[0072] Step 2: Determine the parameters of each processing technology in the production process according to the material characteristics and process requirements of the product;
[0073] Step 3: Determine the processing equipment required to produce the product based on the production process and parameter requirements;
[0074] Step 4: Determine the raw and auxiliary materials required in the production process of the product based on the requirements of various parameters and the required processing equipment.
[0075] 220. Determine the target pricing model based on material category.
[0076] In an embodiment of the present application, each material category and the pricing model may have a one-to-one correspondence or a one-to-many correspondence. The computer device may automatically match a unique target pricing model from multiple pricing models based on the acquired material category, or may match at least a non-unique pricing model from multiple pricing models and randomly select one of them as the target pricing model.
[0077] In some embodiments, the process of the computer device executing step 220 to determine the target pricing model according to the material category may include the following steps:
[0078] According to the material category, determine the candidate pricing model from the pricing model library;
[0079] Determine the target pricing model based on the material processing data and the weights corresponding to the material processing data included in the candidate pricing model;
[0080] The price-checking model library includes multiple price-checking models, each price-checking model includes weights corresponding to various material processing data, and the weights included in each price-checking model are not exactly the same.
[0081] In an embodiment of the present application, the computer device can construct different pricing models in advance according to different material categories, and all pricing models constitute a pricing model library. Among them, the material processing data that can be calculated by each pricing model may be different, the weight corresponding to each material processing data may also be different, and the weights contained in each pricing model are not exactly the same. For example, pricing model a can perform cost accounting on material processing data including raw material quotas, auxiliary material quotas, processes and working hours; pricing model b can perform cost accounting on material processing data including raw material quotas, auxiliary material quotas, processes, equipment and working hours; pricing model c can also calculate material processing models including raw material quotas, auxiliary material quotas, processes, equipment and working hours. However, the weight for working hours in pricing model b is 1, and the weight for working hours in pricing model c is 1.1.
[0082] In the embodiment of the present application, the computer device can select the pricing model corresponding to the material category from the pricing model library as the candidate pricing model according to the material category or the unique identifier corresponding to the material category. Each pricing model in the pricing model library can correspond to one or more material categories.
[0083] The computer device performs preliminary screening based on the material processing data and the weights corresponding to the material processing data contained in the candidate price evaluation model. Specifically, it can be checked whether there are weights corresponding to each material processing data in the candidate price evaluation model. If so, it can be retained; if there is no weight corresponding to any material processing data, the candidate price evaluation model is removed.
[0084] The computer equipment sorts the weights of each material processing data of each candidate pricing model from small to large according to the weights of the material processing data contained in each candidate pricing model after the preliminary screening, determines the comprehensive ranking of each candidate pricing model after the preliminary screening, and determines the candidate pricing model with the first comprehensive ranking as the target candidate model.
[0085] In an embodiment of the present application, by pre-building a pricing model library containing multiple different pricing models, the corresponding appropriate pricing model, that is, the target pricing model, can be quickly and automatically matched according to the material category, thereby further improving the accuracy of cost accounting while improving the efficiency of cost accounting.
[0086] 230. Based on the target pricing model, determine the first cost according to the material processing data and the initial material price.
[0087] In an embodiment of the present application, the computer device inputs the acquired material processing data and initial material price into a determined target pricing model, and the cost output by the target pricing model is used as the first cost.
[0088] By adopting the above embodiment, the pricing model is structured, and the user only needs to input the process parameters and realize rapid cost calculation through the use of automated programs, thereby reducing the errors caused by the manual calculation process. After matching the target pricing model, the cost can be accurately calculated through the target pricing model, thereby further improving the accuracy and timeliness of cost calculation.
[0089] In some embodiments, the computer device may include the following steps when executing step 210 to obtain the initial material price:
[0090] 211. Determine the second raw material based on the material processing data.
[0091] 212. Search the database for the corresponding initial material price according to the second raw material.
[0092] In an embodiment of the present application, the computer device can obtain material processing data by receiving user input data, and then the computer device can determine the second raw material based on the content in the material processing data. For example, the specific raw material can be identified according to the identification in the raw material quota, and the specific auxiliary material can be determined according to the identification in the auxiliary material quota, and the determined raw material and auxiliary material are determined as the second raw material.
[0093] In one embodiment, the computer device can obtain real-time price data of various raw materials and auxiliary materials from a website containing various raw materials at regular intervals through a network connection, and store the obtained real-time price data in a database as the initial material price before the next acquisition of real-time price data of raw materials and auxiliary materials. In this way, the computer device can find the initial material price corresponding to the second raw material from the material prices corresponding to various raw materials and the prices corresponding to auxiliary materials stored in the database according to the determined second raw material.
[0094] By adopting the above-mentioned embodiment, the raw materials required for this purchase can be quickly determined, and the corresponding material prices can be quickly found, and then cost accounting can be performed, providing effective support for cost reduction.
[0095] In one embodiment, see Figure 3 , Figure 3 The flowchart of another cost accounting method disclosed in an embodiment is as follows. Figure 1 The computer device 10 in the application scenario shown. Figure 3 As shown, the method may include the following steps:
[0096] 310. Obtain material processing data, material categories, and initial material prices. The material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours.
[0097] 320. Determine the target pricing model based on material category.
[0098] 330. Based on the target pricing model, determine the first cost according to the material processing data and the initial material price.
[0099] 340. Determine a cost analysis model, where the cost analysis model includes at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit.
[0100] In an embodiment of the present application, after obtaining material processing data, material category, and initial material price, the computer device can determine a cost analysis model, wherein the computer device can automatically match a corresponding cost analysis model according to the material processing data and / or material category, or can automatically select a cost analysis model.
[0101] The cost analysis model includes at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit. Each unit of the cost analysis model is used to calculate and output the corresponding cost, such as the material cost unit is used to calculate and output the material cost. The cost analysis model preferably includes a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit.
[0102] 350. Based on the cost analysis model, determine the second cost according to the material category, material processing data and initial material price.
[0103] In the embodiment of the present application, the computer device inputs the material category, material processing data and initial material price into the determined cost analysis model, and the cost analysis model outputs the second cost and the multiple expenses constituting the second cost. Figure 4 Shown is the cost analysis table output by the cost analysis model. The untaxed prices in the cost analysis table are the second costs of each material. The cost analysis table also includes material costs, processing costs, purchased parts costs, auxiliary material costs, transportation costs, and financial payment costs, as well as the detailed costs that make up the above costs.
[0104] By adopting the above embodiment, a second cost is calculated through a cost analysis model including multiple cost units. In addition to being able to compare the costs calculated using different cost accounting methods, the various expenses that constitute the cost are also intuitively displayed, so that business personnel can compare the purchase cost price with the supplier's quotation in detail, quickly find the differences between the two, assist in business negotiations, and drive the improvement and enhancement of the supplier's process capabilities, so that the contract price is infinitely close to the calculated price, and ultimately achieve the ultimate cost reduction in procurement.
[0105] In some embodiments, Figure 4 As shown, the computer device also determines the included BOM (Bill of Materials) according to the material processing data, and determines the BOM level corresponding to each material category according to the material category;
[0106] The cost analysis model calculates and outputs the detailed costs of materials at each level in the BOM hierarchy, and obtains the detailed costs at the procurement level through BOM convolution.
[0107] In the embodiment of the present application, BOM refers to a list of materials and quantities that records the structure and composition of a product, and includes a hierarchical structure of the product, starting from the top-level assembly parts, and gradually expanding to smaller sub-assemblies and parts, until the bottom-level raw materials. With the above embodiment, the cost of each material to be calculated can be displayed in a hierarchical form, allowing personnel to see the cost accounting results more intuitively.
[0108] In some embodiments, see Figure 4 , Figure 4 The flowchart of another cost accounting method disclosed in an embodiment is as follows. Figure 1 The computer device 10 in the application scenario shown. Figure 4 As shown, the method may include the following steps:
[0109] 410. Obtain material processing data, material categories, and initial material prices, where the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours.
[0110] 420. Determine the target pricing model based on material category.
[0111] 430. Based on the target pricing model, determine the first cost according to the material processing data and the initial material price.
[0112] 440. Determine a cost analysis model, where the cost analysis model includes at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit.
[0113] 450. Based on the cost analysis model, determine the second cost according to the material category, material processing data and initial material price.
[0114] 460. Determine a first difference between the first cost and the second cost.
[0115] 470. If the first difference is greater than the first fluctuation threshold, the first cost is redetermined based on the target pricing model, according to the material processing data and the initial material price, and / or the second cost is redetermined based on the cost analysis model, according to the material category, material processing data and the initial material price.
[0116] In an embodiment of the present application, after the computer device inputs the material processing data and the initial material price into the target pricing model to obtain the first cost, and inputs the material processing data, material category and initial material price into the cost analysis model to obtain the second cost, it can also calculate the difference between the first cost and the second cost, which is the first difference.
[0117] Then the computer device can compare the first difference with the set first fluctuation threshold. If the first difference is less than or equal to the first fluctuation threshold, it means that the difference between the cost calculated by the target pricing model and the cost calculated by the cost analysis model is small, and it can be considered that both costs are accurate cost data currently calculated. At this time, the computer device does not need to recalculate the cost. If the first difference is greater than the first fluctuation threshold, it means that the difference between the cost calculated by the target pricing model and the cost calculated by the cost analysis model is large, and one or both of the two cost data calculated are inaccurate. At this time, the computer can re-input the material processing data and the initial material price into the target pricing model to obtain a new first cost, and / or re-input the material processing data, material category and initial material price into the cost analysis model to obtain a new second cost. Then recalculate the difference between the new first cost and the new second cost. Repeat the above steps until the difference between the first cost and the second cost is less than or equal to the first fluctuation threshold.
[0118] By adopting the above embodiment, the difference between the two cost accounting methods can be effectively verified, which further ensures the accuracy of cost accounting and avoids the failure of cost reduction due to accounting errors.
[0119] In some embodiments, see Figure 5 , Figure 5 The flowchart of another cost accounting method disclosed in an embodiment is as follows. Figure 1 The computer device 10 in the application scenario shown. Figure 5 As shown, the method may include the following steps:
[0120] 510. Obtain material processing data, material categories, and initial material prices, where the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours.
[0121] 520. Determine the target pricing model based on material category.
[0122] 530. Based on the target pricing model, determine the first cost according to the material processing data and the initial material price.
[0123] 540. Determine a cost analysis model, where the cost analysis model includes at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit.
[0124] 550. Based on the cost analysis model, determine the second cost according to the material category, material processing data and initial material price.
[0125] 560. Obtain real-time material prices, and convert the real-time material prices into periodic material prices based on the first calculation rule.
[0126] 570. Determine a second difference between the initial material price and the periodic material price.
[0127] 580. If the second difference is greater than the second fluctuation threshold, the second cost is redetermined based on the cost analysis model, according to the material category, material processing data and periodic material price.
[0128] In an embodiment of the present application, after determining the second cost, the computer device can obtain real-time price data of various raw materials included in the current cost accounting process from a website containing various raw materials through a network connection, and convert the real-time price into the corresponding periodic material price according to the set business rules. For example, the price data at each time in the past month / quarter is obtained, and the monthly average price, quarterly average price, etc. are calculated by calculating the average, and the monthly average price or quarterly average price, etc. are used as the periodic material price.
[0129] For each raw material, the computer device can calculate the difference between the corresponding initial material price and the periodic material price, that is, the second difference. Then the computer device can compare the second difference with the set second fluctuation threshold to observe the fluctuation of the material price based on which each raw material is cost-calculated. For any raw material, if the second difference is less than or equal to the second fluctuation threshold, it means that the increase or decrease of the raw material does not exceed the preset interval, and it can be considered that the price of the material based on which the cost accounting process is based is relatively accurate, and the computer device does not need to recalculate the cost. If the second difference is greater than the second fluctuation threshold, it means that the increase or decrease of the raw material exceeds the preset interval, and it can be considered that the price of the material based on which the cost accounting process is based is not accurate enough. At this time, the computer can import the periodic material price corresponding to the raw material, and re-input the material processing data, material category and determined periodic material price into the cost analysis model to obtain a new second cost.
[0130] By adopting the above-mentioned embodiment, the calculated cost can be verified in time according to the fluctuation of the raw material market price, and the cost accounting can be recalculated in the case of large fluctuations, thereby further improving the accuracy of cost accounting.
[0131] In some embodiments, in some embodiments, after the computer device executes step 580, if the second difference is greater than the second fluctuation threshold, the second cost is re-determined based on the cost analysis model according to the material category, material processing data and periodic material price, the following steps may also be included:
[0132] Determine the first raw material, and generate prompt information according to the first raw material;
[0133] Among them, the difference between the initial material price and the periodic material price corresponding to the first raw material is the second difference.
[0134] In an embodiment of the present application, after calculating the new second cost, the computer device can determine the first raw material, which is the raw material whose difference between the corresponding initial material price and the periodic material price is the second difference. Then the computer device can generate a prompt message, which can include the original price of the raw material during the first cost accounting, that is, the initial material price, and the detailed difference between the price of the raw material during the recalculation of the cost, that is, the periodic material price. The difference can include six major parts: total price difference, material cost difference, processing cost difference, purchased parts cost difference, auxiliary material cost difference, and transportation cost difference, and the specific reasons for each part of the difference are disassembled. The price comparison table is shown in Table 1 below.
[0135] Table 1
[0136]
[0137]
[0138] Among them, labor payment refers to the processing fees paid by the enterprise for entrusting external units to process or assemble raw materials or semi-finished products, or the income obtained from completing the processing of supplied materials entrusted by external units.
[0139] In the above embodiment, the computer equipment optimizes the pricing model and / or cost analysis model through machine learning and big data analysis algorithms such as time series prediction and regression analysis, combined with feature data of different dimensions, so as to predict the price of raw materials in a specified period according to the rising and falling trends of raw material prices, realize early warning of market conditions, provide a basis for procurement and stocking, and enhance the company's ability to resist risks.
[0140] See also Figure 6 , Figure 6 is a schematic diagram of a cost accounting device disclosed in an embodiment. The cost accounting device can be applied to Figure 1 The computer device 10 in the application scenario shown. Figure 6 As shown, the cost accounting device 600 may include: a data acquisition unit 610 , a model determination unit 620 and a cost accounting unit 630 .
[0141] The data acquisition unit 610 is used to acquire material processing data, material categories and initial material prices, where the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment and working hours;
[0142] A model determination unit 620 is used to determine a target price evaluation model according to a material category;
[0143] The cost accounting unit 630 is used to determine the first cost based on the target pricing model, according to the material processing data and the initial material price.
[0144] In some embodiments, the model determination unit 620 is further configured to:
[0145] Determine a cost analysis model, the cost analysis model including at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit;
[0146] The cost accounting unit 630 is also used for:
[0147] Based on the cost analysis model, the second cost is determined according to the material category, material processing data and initial material price.
[0148] In some embodiments, the cost accounting unit 630 is further configured to:
[0149] determining a first difference between the first cost and the second cost;
[0150] If the first difference is greater than the first fluctuation threshold, the first cost is redetermined based on the target pricing model, according to the material processing data and the initial material price, and / or the second cost is redetermined based on the cost analysis model, according to the material category, material processing data and the initial material price.
[0151] In some embodiments, the cost accounting unit 630 is further configured to:
[0152] After determining the second cost, obtaining the real-time material price, and converting the real-time material price into the periodic material price based on the first calculation rule;
[0153] determining a second difference between the initial material price and the periodic material price;
[0154] If the second difference is greater than the second fluctuation threshold, the second cost is re-determined based on the cost analysis model, according to the material category, material processing data and periodic material price.
[0155] In some embodiments, the cost accounting unit 630 is further configured to:
[0156] If the second difference is greater than the second fluctuation threshold, the second cost is re-determined based on the cost analysis model according to the material category, material processing data and periodic material price, the first raw material is determined, and prompt information is generated based on the first raw material;
[0157] Among them, the difference between the initial material price and the periodic material price corresponding to the first raw material is the second difference.
[0158] In some embodiments, the data acquisition unit 610 is further configured to:
[0159] Determine the second raw material based on material processing data;
[0160] The corresponding initial material price is searched from the database according to the second raw material.
[0161] In some embodiments, the model determination unit 620 is further configured to:
[0162] According to the material category, determine the candidate pricing model from the pricing model library;
[0163] Determine the target pricing model based on the material processing data and the weights corresponding to the material processing data included in the candidate pricing model;
[0164] The price-checking model library includes a plurality of price-checking models, each price-checking model includes a weight corresponding to each material processing data, and the weights included in each price-checking model are not completely the same.
[0165] See also Figure 7 , Figure 7 FIG. 1 is a schematic diagram of a computer device disclosed in an embodiment. Figure 7 As shown, the computer device 700 may include:
[0166] The memory 710 stores executable program codes.
[0167] A processor 720 is coupled to the memory 710 .
[0168] The processor 720 calls the executable program code stored in the memory 710 to execute any one of the cost accounting methods disclosed in the embodiments of the present application.
[0169] It should be noted that Figure 7 The computer device shown may also include a power supply, input buttons, a camera, a speaker, a screen, an RF circuit, a Wi-Fi module, a Bluetooth module and other components not shown, which are not described in detail in this embodiment.
[0170] The memory 710 may be a volatile memory or a non-volatile memory, or may include both volatile and non-volatile memories. The non-volatile memory may be a read-only memory (ROM), a programmable read-only memory (PROM), an erasable programmable read-only memory (EPROM), an electrically erasable programmable read-only memory (EEPROM), a ferromagnetic random access memory (FRAM), a flash memory, a magnetic surface memory, an optical disk, or a compact disc read-only memory (CD-ROM); the magnetic surface memory may be a disk memory or a tape memory. The volatile memory may be a random access memory (RAM), which is used as an external cache. By way of example and not limitation, many forms of RAM are available, such as static random access memory (SRAM), synchronous static random access memory (SSRAM), dynamic random access memory (DRAM), synchronous dynamic random access memory (SDRAM), double data rate synchronous dynamic random access memory (DDRSDRAM), enhanced synchronous dynamic random access memory (ESDRAM), synchronous link dynamic random access memory (SLDRAM, SyncLink Dynamic Random Access Memory), and direct RAM bus random access memory (DRRAM, Direct Rambus Random Access Memory).The memory 710 described in the embodiments of the present invention is intended to include, but is not limited to, these and any other suitable types of memories.
[0171] The memory 710 in the embodiment of the present invention is used to store various types of data to support the operation of the device. Examples of these data include: any computer program used to operate on the device, such as an operating system and an application; contact data; phone book data; messages; pictures; videos, etc. Among them, the operating system includes various system programs, such as a framework layer, a core library layer, a driver layer, etc., which are used to implement various basic services and process hardware-based tasks. The application program may include various applications, such as a media player (Media Player), a browser (Browser), etc., which are used to implement various application services. Here, the program that implements the method of the embodiment of the present invention may be included in the application program.
[0172] Based on the same inventive concept as the above-mentioned embodiment, this embodiment further provides a computer-readable storage medium, in which a computer program is stored. The computer-readable storage medium may be a ferromagnetic random access memory (FRAM), a read-only memory (ROM), a programmable read-only memory (PROM), an erasable programmable read-only memory (EPROM), an electrically erasable programmable read-only memory (EEPROM), a flash memory, a magnetic surface memory, an optical disc, or a compact disc read-only memory (CD-ROM); it may also be various devices including one or any combination of the above memories, such as a mobile phone, a computer, a tablet device, a personal digital assistant, etc. When the computer program stored in the computer-readable storage medium is executed by the processor, the above method is implemented. For the specific steps implemented when the computer program is executed by the processor, please refer to Figure 1 The description of the illustrated embodiment will not be repeated here.
[0173] The technical features of the above-described embodiments may be arbitrarily combined. To make the description concise, not all possible combinations of the technical features in the above-described embodiments are described. However, as long as there is no contradiction in the combination of these technical features, they should be considered to be within the scope of this specification.
[0174] In this document, the terms "comprises," "comprising," or any other variations thereof, are intended to cover a non-exclusive inclusion of elements other than those listed and may also include additional elements not expressly listed.
[0175] The above is only a specific embodiment of the present invention, but the protection scope of the present invention is not limited thereto. Any person skilled in the art can easily think of changes or substitutions within the technical scope disclosed by the present invention, which should be included in the protection scope of the present invention. Therefore, the protection scope of the present invention should be based on the protection scope of the claims.
Claims
1. A cost accounting method, characterized in that: The method comprises: Acquire material processing data, material categories, and initial material prices, wherein the material processing data includes at least one of raw material quotas, auxiliary material quotas, processes, equipment, and working hours; Determine the target pricing model based on the material category; Based on the target pricing model, a first cost is determined according to the material processing data and the initial material price.
2. The cost accounting method according to claim 1, characterized in that: The method further comprises: Determine a cost analysis model, wherein the cost analysis model includes at least one of a material cost unit, a processing cost unit, a purchased parts cost unit, an auxiliary material cost unit, a transportation cost unit, and a financial payment cost unit; Based on the cost analysis model, a second cost is determined according to the material category, the material processing data and the initial material price.
3. The cost accounting method according to claim 2, characterized in that: The method further comprises: determining a first difference between the first cost and the second cost; If the first difference is greater than the first fluctuation threshold, the first cost is redetermined based on the target pricing model, according to the material processing data and the initial material price, and / or the second cost is redetermined based on the cost analysis model, according to the material category, the material processing data and the initial material price.
4. The cost accounting method according to claim 2, characterized in that: After determining the second cost, the method further includes: Acquire real-time material prices, and convert the real-time material prices into periodic material prices based on the first calculation rule; determining a second difference between the initial material price and the periodic material price; If the second difference is greater than a second fluctuation threshold, the second cost is re-determined based on the cost analysis model, according to the material category, the material processing data and the periodic material price.
5. The cost accounting method according to claim 4, characterized in that: After re-determining the second cost based on the cost analysis model, according to the material category, the material processing data, and the periodic material price if the second difference is greater than the second fluctuation threshold, the method further includes: Determine a first raw material, and generate prompt information according to the first raw material; Among them, the difference between the initial material price and the periodic material price corresponding to the first raw material is the second difference.
6. The cost accounting method according to any one of claims 1 to 5, characterized in that: Get initial material prices, including: determining a second raw material according to the material processing data; The corresponding initial material price is searched from the database according to the second raw material.
7. The cost accounting method according to any one of claims 1 to 5, characterized in that: Determining the target price model according to the material category includes: According to the material category, determining a candidate pricing model from a pricing model library; Determine a target pricing model according to the material processing data and the weights corresponding to the material processing data included in the candidate pricing model; The pricing model library includes a plurality of pricing models, each of which includes a weight corresponding to each of the material processing data, and the weights included in each of the pricing models are not completely the same.
8. The cost accounting method according to any one of claims 1 to 5, characterized in that: Before obtaining the material processing data, material category and initial material price, it also includes: Formulate the production process of the product according to the product requirements; Determine the parameters of each processing technology in the production process according to the material characteristics and process requirements of the product; Determine the processing equipment required to produce the product based on the production process and the various parameters; According to the requirements of various parameters and required processing equipment, determine the raw materials and auxiliary materials required in the production process of the product.
9. A computing device, characterized in that include: A processor and a memory storing a computer program, wherein when the processor runs the computer program, the steps of the cost accounting method according to any one of claims 1 to 8 are implemented.
10. A computer-readable storage medium, characterized in that: A computer program is stored, and when the computer program is executed by a processor, the steps of the cost accounting method according to any one of claims 1 to 8 are implemented.