A custom cost allocation and cost restoration method and system

Abstract

The present invention discloses a method and system for customizing cost allocation and cost restoration, the method comprising: clarifying the cost benefit principle according to the relationship between responsibility and authority, so as to establish the corresponding relationship between the subjects and build a responsibility accounting management system; customizing the required motivations and configuring the cost allocation factors; capturing the costs and motivations, and forming cost allocation rules according to the business generation logic; establishing business parameter management to configure the attribute parameters; uniformly allocating and batching the rules of the same business plan, and adjusting the proportion of motivations in the allocation rules; recording the costs, and according to the restoration scenario, redistributing them to various departments according to the corresponding proportion of the restoration rules while offsetting the provisions; querying the running results of the allocation rules and the restoration rules, and generating the image data of each motivation. Through the technical solution of the present invention, a flexible combination of allocation factors and allocation models is realized, so that it can help enterprises optimize resource allocation and improve management efficiency.

Description

Technical Field

[0001] The present invention relates to the technical field of management systems, and in particular to a custom cost allocation and cost restoration method and a custom cost allocation and cost restoration system. Background Art

[0002] At present, under the macro background of falling interest rates, the market and regulatory environment faced by commercial banks are changing rapidly, which poses a severe challenge to their short-term survival and medium- and long-term development. In order to cope with this challenge, commercial banks have put forward higher requirements in business management, especially in cost management, and put forward requirements for refined cost management, requiring cost information to be more and more refined and involving a wider range of dimensions. The original cost allocation processing can customize the driver library and customized allocation rules, but it cannot implement customized allocation plan through allocation model management, as well as cost recovery configuration and analysis. It takes a lot of time to formulate cost allocation plan and cost recovery analysis, which affects the requirements for refined cost management and production and operation decisions of commercial banks.

[0003] Cost allocation is an indispensable and important part of the management accounting system of commercial banks. It plays an important role in the refined management of costs, the optimal allocation of resources, and the continuous improvement of resource efficiency. Although the traditional cost allocation method has realized the custom motivation library and custom allocation rules, it has certain practicality. However, it cannot manage the allocation model, realize flexible custom allocation schemes, support the setting and analysis of multiple allocation schemes, and cannot support cost restoration configuration and traceability analysis. It cannot adapt well to the actual situation of commercial banks. In the context of the macro-economic background of the downward interest rate, commercial banks have to cope with the severe challenges in their business management. Therefore, it has certain limitations and deficiencies. Therefore, it is subject to certain restrictions in practice, such as:

[0004] 1. No model management: Model management is to put the rules in the same allocation plan together and run the allocation in a unified manner. Through the model, you can achieve management and analysis of multiple plans. For example, you can copy or create a new model, adjust the combined factor ratio of the allocation rules in the new model, and compare and analyze to find a more reasonable allocation plan. Traditional cost allocation does not support model management. It can only maintain the factor library, allocation rules, etc., and run the allocation according to the established rules. If you want to analyze the allocation plans under different allocation rule groups, it takes a lot of time to adjust and run the batch, and the last allocation result is overwritten, and it is impossible to compare and analyze multiple allocation plans to find a more reasonable allocation plan that is more in line with the current situation of commercial banks.

[0005] 2. No cost recovery management: Cost recovery refers to adjusting the financial accounting rules as needed to restore part of the expenses to direct beneficiaries such as institutions, departments, business lines, and personnel, truly implementing the principle of "whoever benefits, whoever bears the cost". The traditional cost sharing method, without cost recovery management, cannot achieve a more accurate and reasonable collection of operating costs before the cost is shared through adjustments to the sharing rules and recovery rules, and directly collect a larger proportion of costs to the beneficiary departments, thereby improving the acceptability of the cost sharing business plan and reducing disputes caused by cost sharing. Summary of the invention

[0006] In response to the above problems, the present invention provides a user-defined cost allocation and cost restoration method and system, which automatically processes the cost allocation logic through integrated data processing and analysis technology, supports flexible parameter configuration and migration, supports flexible definition and expansion of allocation dimensions and allocation data tables, supports cost restoration adjustment, and the expenses directly accounted to each unified management department can be restored to the final beneficiary responsibility center through manual supplementary entry or system configuration according to preset rules afterwards. Flexible allocation rule definition supports allocation of single factors, combined factors, static factors or dynamic factors, and realizes flexible combination of allocation factors and allocation models, thereby helping enterprises optimize resource allocation, improve management efficiency, and provide reliable data support for decision-making.

[0007] To achieve the above object, the present invention provides a custom cost allocation and cost restoration method, comprising:

[0008] Clarify the cost-benefit principle according to the responsibilities and powers of the organization to establish the corresponding relationship between the accounting subject, budget subject and assessment subject, and build a responsibility accounting management system;

[0009] Customize the required drivers and configure the cost allocation factors to obtain the driver library;

[0010] Capture costs and drivers of different dimensions, and form cost allocation rules based on business generation logic;

[0011] Establish business parameter management to configure attribute parameters;

[0012] The rules of the same business plan are uniformly allocated and batched, and the motivation ratio of the allocation rules is adjusted through the allocation model;

[0013] Record the costs of multi-departmental organizations and, based on the restoration scenario, redistribute them to each department in accordance with the corresponding proportions of the preset restoration rules while offsetting the accrued expenses;

[0014] Query the running results of allocation rules and restoration rules, and generate image data for each driver.

[0015] In the above technical solution, preferably, the customized cost allocation and cost restoration method further includes:

[0016] Setting nodes in the allocation model to determine the running order logic of the allocation rules;

[0017] The expenses to be allocated and the allocation motivation are determined according to the constructed allocation rules, and the allocation results are calculated according to the allocation motivation.

[0018] In the above technical solution, preferably, the customized cost allocation and cost restoration method further includes:

[0019] A dimension mapping is established for each dimension to manage the mapping relationship between dimensions.

[0020] In the above technical solution, preferably, the customized cost allocation and cost restoration method further includes:

[0021] Create a data table template to define, maintain and manage the financial instruments in the data table, and establish a data table query interface.

[0022] In the above technical solution, preferably, the customized cost allocation and cost restoration method further includes:

[0023] According to the responsibilities and powers of the organizational units, a responsibility center report is issued based on multiple dimensions to analyze cost consumption.

[0024] In the above technical solution, preferably, the customized cost allocation and cost restoration method further includes:

[0025] Build cost recovery rules through the label system and issue labor cost consumption reports based on multiple dimensions;

[0026] Build cost pools according to employees, positions, departments and institutions, and distinguish between marketing costs and sales costs to implement penetrating limit control on rate indicators.

[0027] The present invention also proposes a custom cost allocation and cost restoration system, which applies the custom cost allocation and cost restoration method disclosed in any one of the above technical solutions, including:

[0028] The responsibility and authority system construction module is used to clarify the cost-benefit principle according to the responsibility and authority relationship of the organizational unit, so as to establish the corresponding relationship between the accounting subject, the budget subject and the assessment subject, and build a responsibility accounting management system;

[0029] The allocation driver configuration module is used to customize the required drivers, configure the cost allocation factors, and obtain the driver library;

[0030] The allocation rule generation module is used to capture costs and drivers of different dimensions and form cost allocation rules based on business generation logic;

[0031] A business parameter configuration module is used to establish business parameter management to configure attribute parameters;

[0032] The allocation rule adjustment module is used to uniformly allocate the rules of the same business plan and adjust the motivation ratio of the allocation rules through the allocation model;

[0033] The cost restoration allocation module is used to record the costs of multi-departmental organizational units. Based on the restoration scenario, while offsetting the accrued expenses, it is redistributed to each department according to the corresponding proportion of the preset restoration rules;

[0034] The result tracing generation module is used to query the running results of the allocation rules and restoration rules, and generate image data for each driver.

[0035] In the above technical solution, preferably, the customized cost allocation and cost restoration system further includes an allocation rule operation module, which is specifically used to:

[0036] Setting nodes in the allocation model to determine the running order logic of the allocation rules;

[0037] The expenses to be allocated and the allocation motivation are determined according to the constructed allocation rules, and the allocation results are calculated according to the allocation motivation.

[0038] In the above technical solution, preferably, the customized cost allocation and cost restoration system further includes a mapping dimension management module and a data management query module, and the mapping dimension management module is used to:

[0039] Establish dimension mapping for each dimension to manage the mapping relationship between dimensions;

[0040] The data management query module is used to:

[0041] Create a data table template to define, maintain and manage the financial instruments in the data table, and establish a data table query interface.

[0042] In the above technical solution, preferably, the customized cost allocation and cost restoration system further includes a cost responsibility and authority analysis module and a cost analysis and control module, and the cost responsibility and authority analysis module is used to:

[0043] According to the responsibilities and rights of the organizational units, a responsibility center report is issued based on multiple dimensions to analyze cost consumption;

[0044] The cost analysis and control module is specifically used for:

[0045] Build cost recovery rules through the label system and issue labor cost consumption reports based on multiple dimensions;

[0046] Build cost pools according to employees, positions, departments and institutions, and distinguish between marketing costs and sales costs to implement penetrating limit control on rate indicators.

[0047] Compared with the prior art, the beneficial effects of the present invention are: through the integration of data processing and analysis technology, the cost allocation logic is automatically processed, flexible parameter configuration and migration are supported, flexible definition and expansion of allocation dimensions and allocation data tables are supported, and cost restoration adjustment is supported. Expenses directly accounted to each unified management department can be restored to the final beneficiary responsibility center through manual supplementary entry or system configuration according to preset rules afterwards. Flexible allocation rule definition supports single motivation, combined motivation, static motivation or dynamic motivation for allocation, and realizes flexible combination of allocation factors and allocation models, which can help enterprises optimize resource allocation, improve management efficiency, and provide reliable data support for decision-making. BRIEF DESCRIPTION OF THE DRAWINGS

[0048] Figure 1 A schematic diagram of a cost allocation construction path of a custom cost allocation and cost restoration method disclosed in an embodiment of the present invention;

[0049] Figure 2 A schematic diagram of the application architecture of a custom cost allocation and cost restoration method disclosed in an embodiment of the present invention;

[0050] Figure 3 A schematic diagram of the technical architecture of a custom cost allocation and cost recovery method disclosed in an embodiment of the present invention. DETAILED DESCRIPTION

[0051] In order to make the purpose, technical solution and advantages of the embodiments of the present invention clearer, the technical solution in the embodiments of the present invention will be clearly and completely described below in conjunction with the drawings in the embodiments of the present invention. Obviously, the described embodiments are part of the embodiments of the present invention, not all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without creative work are within the scope of protection of the present invention.

[0052] The present invention is further described in detail below in conjunction with the accompanying drawings:

[0053] like Figures 1 to 3 As shown, a customized cost allocation and cost restoration method provided by the present invention includes:

[0054] Clarify the cost-benefit principle according to the responsibilities and powers of the organization to establish the corresponding relationship between the accounting subject, budget subject and assessment subject, and build a responsibility accounting management system;

[0055] Customize the required drivers and configure the cost allocation factors to obtain the driver library;

[0056] Capture costs and drivers of different dimensions, and form cost allocation rules based on business generation logic;

[0057] Establish business parameter management to configure attribute parameters;

[0058] The rules of the same business plan are uniformly allocated and batched, and the motivation ratio of the allocation rules is adjusted through the allocation model;

[0059] Record the costs of multi-departmental organizations and, based on the restoration scenario, redistribute them to each department in accordance with the corresponding proportions of the preset restoration rules while offsetting the accrued expenses;

[0060] Query the running results of allocation rules and restoration rules, and generate image data for each driver.

[0061] In this implementation, by integrating data processing and analysis technology, the cost allocation logic is automated, supporting flexible parameter configuration and migration, supporting flexible definition and expansion of allocation dimensions and allocation data tables, supporting cost restoration adjustment, and the expenses directly accounted to each unified management department can be restored to the final beneficiary responsibility center through manual re-entry or system configuration according to preset rules afterwards. Flexible allocation rule definition supports single motivation, combined motivation, static motivation or dynamic motivation for allocation, and realizes flexible combination of allocation factors and allocation models, thereby helping enterprises optimize resource allocation, improve management efficiency, and provide reliable data support for decision-making.

[0062] Specifically, during the implementation process, from the perspective of the entire system construction path, the cost allocation is as follows: Figure 1The path shown is used to adapt to the actual construction and promotion of commercial banks. In the initial stage, the focus is on strengthening the collection and restoration of direct costs. If the upstream system needs to be transformed, it will be transformed and updated in a timely manner to improve the accuracy of data from the source; at the same time, a responsibility accounting system and a cost element system based on the entire operating cost management model will be established to achieve the basic dimension unification in the process of expense budgeting, expense accounting, expense allocation and allocation evaluation. After the cost allocation model has been running for a period of time, the control of key costs will be promoted in a timely manner, and the allocation model will be adjusted and optimized. High-level allocation methods such as standard cost method and operation cost method will be adopted to further improve the rationality of the allocation results, so as to promote the application effect of the collection and allocation results in application themes such as revenue and expenditure ratio, structural analysis, and efficiency analysis. Finally, through the reconstruction of mechanisms and processes, the entire operating cost management process will be institutionalized and standardized, and the height of the bank's operating cost management will be improved.

[0063] Furthermore, the cost of the expenses under the leading department will be recorded and reallocated to each using or benefiting department according to a specific ratio while offsetting the accrued expenses, so as to truly achieve "who benefits, who bears". For example, the public expenses of the office and the security department, the cost of the system development project of the information technology department, etc. Different restoration rules are configured according to the restoration scenario. The restoration rules include defining the sender of the expenses, the scope of the restoration content, the restoration motivation, the recipient of the expenses, and other information.

[0064] Among them, the driver is the basis for allocation. The driver library defines all the drivers required in the rules. One driver can be referenced by multiple rules, which can simplify the configuration and make the rule definition more flexible. The allocation factor is the factual basis for the cost sinking in cost allocation, and is the result of the quantification of the driving factors of the cost generation logic and consumption logic. This function is used to define the driver caliber used in specific allocation rules, that is, the detailed driver information of the cost recipient.

[0065] In addition, the rules in the same set of business solutions are put together and uniformly allocated and batched. The model can flexibly realize the management and analysis of multiple solutions. For example, you can copy or create a new model, adjust the proportion of the combined factors of the allocation rules in the new model, and compare and analyze to find a more reasonable allocation plan. The allocation model is a collection of allocation rules, which is a division of the major categories of allocation rules. There is also a logic for the order of operation. Different nodes are set inside the model. The main purpose is to set the logic of the order of operation of the allocation rules. For example, in the case of cross-allocation in the expense allocation of the head office departments (mutual allocation between the head office departments), a strict order needs to be set to avoid circular allocation of expenses.

[0066] Among them, specific allocation rules are formed according to the business generation logic to achieve cost flow perspective, and the indirect expenses allocated to the line can be traced back to show the cost flow process. In the implementation process, labor costs, operating costs, management expenses, depreciation and amortization, marketing expenses, tax expenses, and technology expenses are defined according to the actual management to achieve cost element definition, thereby supporting the bank's resource investment focus in the next stage. The cost attribute definition is achieved by defining the variable cost and fixed cost attributes, so that the break-even point of each institution, line, and product dimension can be determined through the cost-volume-profit analysis model. Cost management is not limited to the dimensions of each institution, line, and product. On this basis, it further sees through the characteristics, motivations, and other factors of various cost consumption.

[0067] For the above implementation process, by checking whether the allocation rules have been successfully run, the operation results can be used to view the rule operation status and the expenses before and after the rule allocation, the difference, and the situation description that may cause the difference, so as to realize the operation result query. Through this function, business personnel can quickly locate the problem rules and know the reasons for the difference before and after the allocation. It is mainly used to check whether the allocation results of the allocation rules are correct. By querying the results after the rule is run, and checking the impact data of each driver (the number of records generated or the number of updated account levels), the results can be traced. This function depends on the result data after the rule is run. The operation result module supports the export function of source data, driver data, and result data, which is convenient for checking the allocation results.

[0068] In the above implementation, preferably, the customized cost allocation and cost restoration method further includes:

[0069] Set up nodes in the allocation model to determine the logic of the running order of allocation rules;

[0070] Determine the expenses to be allocated and the allocation drivers based on the established allocation rules, and calculate the allocation results based on the allocation drivers.

[0071] Specifically, different nodes are set up within the model. The main purpose is to set the logic of the order in which the allocation rules are run. For example, in the case of cross-allocation of expenses among head office departments (mutual allocation between head office departments), a strict order of precedence needs to be set to avoid circular allocation of expenses.

[0072] Among them, a rule = basic information + data source + allocation motivation + output content. The allocation rule is the carrier that comprehensively reflects the construction of responsibility centers, the design of allocation paths, and the selection of allocation motivations. It is the most detailed solution design. The actual process of allocation is to determine the expenses to be allocated, determine the allocation motivation, and then calculate the allocation results based on the factors, and finally confirm the dimension information of the allocation results.

[0073] In the above implementation, preferably, the customized cost allocation and cost restoration method further includes:

[0074] Establishing dimension mapping for each dimension to manage the mapping relationship between dimensions and realize the mapping relationship between multiple dimensions is an important medium for realizing product business language conversion.

[0075] In the above implementation, preferably, the customized cost allocation and cost restoration method further includes:

[0076] Establish a data table template to define and maintain the financial instruments in the data table, implement the definition of the financial instrument table, including template maintenance and instrument table definition maintenance management, and establish a data table query interface to complete the data table query.

[0077] In the above implementation, preferably, the customized cost allocation and cost restoration method further includes:

[0078] According to the responsibilities and powers of organizational units, responsibility center reports are issued based on multiple dimensions to analyze cost consumption.

[0079] In the above implementation, preferably, the customized cost allocation and cost restoration method further includes:

[0080] Establish cost reduction rules through management, marketing, support and other label systems, and issue labor cost consumption reports based on dimensions such as organization, line, and product to fully reflect actual labor cost consumption, and control labor costs accordingly;

[0081] Build cost pools according to employees, positions, departments and institutions, distinguish between marketing costs and sales costs, and conduct penetrating limit control on rate indicators to achieve refined revenue and expenditure ratios in the institutional and account manager dimensions.

[0082] In addition, during the implementation process, it is also possible to distinguish between direct and indirect costs of scientific and technological expenses according to functions, and rely on scientific and technological projects to divide software, hardware, labor, and management cost pools, decompose and collect scientific and technological expenses one by one, and complete the corresponding scientific and technological cost allocation, presenting the consumption of scientific and technological expenses in the entire bank from a multi-dimensional perspective.

[0083] The customized cost allocation and cost restoration method disclosed in the above implementation has the following beneficial effects during implementation:

[0084] (1) It supports flexible parameter configuration and migration, and supports flexible definition and expansion of allocation dimensions and allocation data tables to meet the allocation requirements of institutions, lines, subjects, products, customers, etc., and can freely expand the required allocation and analysis dimensions according to the management needs of the bank.

[0085] (2) To meet the needs of refined cost accounting management, on the basis of clear division of responsibilities and rights of the responsibility center, direct and clear cost expenses are directly attributed to each profit center and cost center in accordance with the principle of maximizing direct costs, thus forming the direct costs of each profit center and the to-be-allocated costs of the cost center.

[0086] (3) Support cost restoration adjustment. Expenses directly accounted to the relevant management departments can be restored to the final beneficiary responsibility center through manual entry or system configuration according to certain rules, thereby increasing the proportion of direct cost.

[0087] (4) Flexible allocation rule definition, supporting allocation based on single factors, combined factors, static factors or dynamic factors, realizing flexible combination of allocation factors and allocation models, displaying all elements and processes of the allocation plan in an intuitive and three-dimensional manner, supporting arbitrary changes in allocation models and processes, and realizing multi-scenario management.

[0088] (5) Supports detailed operation result query and result tracing, which facilitates business personnel to analyze and check the allocation results, and ensures the accuracy, transparency and integrity of the allocation results. For product-level allocation results, it can distinguish whether they come from the head office allocation, branch allocation or sub-branch allocation.

[0089] (6) Support multi-dimensional report query and multi-dimensional cost allocation report system.

[0090] (7) Supports measurement of standard cost method. The system supports two methods: engine calculation of standard cost and input of standard cost to realize standard cost allocation measurement of specific cost elements.

[0091] The present invention further proposes a custom cost allocation and cost restoration system, which applies the custom cost allocation and cost restoration method disclosed in any one of the above embodiments, including:

[0092] The responsibility and authority system construction module is used to clarify the cost-benefit principle according to the responsibility and authority relationship of the organizational unit, so as to establish the corresponding relationship between the accounting subject, the budget subject and the assessment subject, and build a responsibility accounting management system;

[0093] The allocation driver configuration module is used to customize the required drivers, configure the cost allocation factors, and obtain the driver library;

[0094] The allocation rule generation module is used to capture costs and drivers of different dimensions and form cost allocation rules based on business generation logic;

[0095] A business parameter configuration module is used to establish business parameter management to configure attribute parameters;

[0096] The allocation rule adjustment module is used to uniformly allocate the rules of the same business plan and adjust the motivation ratio of the allocation rules through the allocation model;

[0097] The cost restoration allocation module is used to record the costs of multi-departmental organizational units. Based on the restoration scenario, while offsetting the accrued expenses, it is redistributed to each department according to the corresponding proportion of the preset restoration rules;

[0098] The result tracing generation module is used to query the running results of the allocation rules and restoration rules, and generate image data for each driver.

[0099] In the above implementation, preferably, the customized cost allocation and cost restoration system further includes an allocation rule operation module, which is specifically used to:

[0100] Set up nodes in the allocation model to determine the logic of the running order of allocation rules;

[0101] Determine the expenses to be allocated and the allocation drivers based on the established allocation rules, and calculate the allocation results based on the allocation drivers.

[0102] In the above implementation, preferably, the customized cost allocation and cost restoration system further includes a mapping dimension management module and a data management query module, and the mapping dimension management module is used to:

[0103] Establish dimension mapping for each dimension to manage the mapping relationship between dimensions;

[0104] The data management query module is used to:

[0105] Create a data table template to define, maintain and manage the financial instruments in the data table, and establish a data table query interface.

[0106] In the above implementation, preferably, the customized cost allocation and cost restoration system further includes a cost responsibility and authority analysis module and a cost analysis control module, and the cost responsibility and authority analysis module is used to:

[0107] According to the responsibilities and powers of organizational units, a responsibility center report is issued based on multiple dimensions to analyze cost consumption;

[0108] The cost analysis and control module is specifically used for:

[0109] Build cost recovery rules through the label system and issue labor cost consumption reports based on multiple dimensions;

[0110] Build cost pools according to employees, positions, departments and institutions, and distinguish between marketing costs and sales costs to implement penetrating limit control on rate indicators.

[0111] According to the custom cost allocation and cost restoration system disclosed in the above-mentioned implementation mode, the functions to be implemented by each module thereof correspond to the steps of the custom cost allocation and cost restoration method disclosed in the above-mentioned implementation mode. During the implementation process, the operations are performed with reference to the above-mentioned implementation mode, which will not be repeated here.

[0112] The above are only preferred embodiments of the present invention and are not intended to limit the present invention. For those skilled in the art, the present invention may have various modifications and variations. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of the present invention shall be included in the protection scope of the present invention.

Claims

1. A custom cost allocation and cost recovery method, characterized in that: include: Clarify the cost-benefit principle according to the responsibilities and powers of the organization to establish the corresponding relationship between the accounting subject, budget subject and assessment subject, and build a responsibility accounting management system; Customize the required drivers and configure the cost allocation factors to obtain the driver library; Capture costs and drivers of different dimensions, and form cost allocation rules based on business generation logic; Establish business parameter management to configure attribute parameters; The rules of the same business plan are uniformly allocated and batched, and the motivation ratio of the allocation rules is adjusted through the allocation model; Record the costs of multi-departmental organizations and, based on the restoration scenario, redistribute them to each department in accordance with the corresponding proportions of the preset restoration rules while offsetting the accrued expenses; Query the running results of allocation rules and restoration rules, and generate image data for each driver.

2. The method for self-defined cost allocation and cost restoration according to claim 1, characterized in that: Also includes: Setting nodes in the allocation model to determine the running order logic of the allocation rules; The expenses to be allocated and the allocation motivation are determined according to the constructed allocation rules, and the allocation results are calculated according to the allocation motivation.

3. The customized cost allocation and cost recovery method according to claim 1, characterized in that: Also includes: A dimension mapping is established for each dimension to manage the mapping relationship between dimensions.

4. The method for self-defined cost allocation and cost recovery according to claim 1, characterized in that: Also includes: Create a data table template to define, maintain and manage the financial instruments in the data table, and establish a data table query interface.

5. The method for self-defined cost allocation and cost recovery according to claim 1, characterized in that: Also includes: According to the responsibilities and powers of the organizational units, a responsibility center report is issued based on multiple dimensions to analyze cost consumption.

6. The method for self-defined cost allocation and cost recovery according to claim 1, characterized in that: Also includes: Build cost recovery rules through the label system and issue labor cost consumption reports based on multiple dimensions; Build cost pools according to employees, positions, departments and institutions, and distinguish between marketing costs and sales costs to implement penetrating limit control on rate indicators.

7. A custom cost allocation and cost recovery system, characterized in that: Applying the customized cost allocation and cost recovery method according to any one of claims 1 to 6, comprising: The responsibility and authority system construction module is used to clarify the cost-benefit principle according to the responsibility and authority relationship of the organizational unit, so as to establish the corresponding relationship between the accounting subject, the budget subject and the assessment subject, and build a responsibility accounting management system; The allocation driver configuration module is used to customize the required drivers, configure the cost allocation factors, and obtain the driver library; The allocation rule generation module is used to capture costs and drivers of different dimensions and form cost allocation rules based on business generation logic; A business parameter configuration module is used to establish business parameter management to configure attribute parameters; The allocation rule adjustment module is used to uniformly allocate the rules of the same business plan and adjust the motivation ratio of the allocation rules through the allocation model; The cost restoration allocation module is used to record the costs of multi-departmental organizational units. Based on the restoration scenario, while offsetting the accrued expenses, it is redistributed to each department according to the corresponding proportion of the preset restoration rules; The result tracing generation module is used to query the running results of the allocation rules and restoration rules, and generate image data for each driver.

8. The customized cost allocation and cost recovery system according to claim 7, characterized in that: It also includes an allocation rule operation module, which is specifically used to: Setting nodes in the allocation model to determine the running order logic of the allocation rules; The expenses to be allocated and the allocation motivation are determined according to the constructed allocation rules, and the allocation results are calculated according to the allocation motivation.

9. The customized cost allocation and cost recovery system according to claim 7, characterized in that: It also includes a mapping dimension management module and a data management query module, wherein the mapping dimension management module is used to: Establish dimension mapping for each dimension to manage the mapping relationship between dimensions; The data management query module is used to: Create a data table template to define, maintain and manage the financial instruments in the data table, and establish a data table query interface.

10. The customized cost allocation and cost recovery system according to claim 7, characterized in that: It also includes a cost responsibility and authority analysis module and a cost analysis control module, wherein the cost responsibility and authority analysis module is used to: According to the responsibilities and rights of the organizational units, a responsibility center report is issued based on multiple dimensions to analyze cost consumption; The cost analysis and control module is specifically used for: Build cost recovery rules through the label system and issue labor cost consumption reports based on multiple dimensions; Build cost pools according to employees, positions, departments and institutions, and distinguish between marketing costs and sales costs to implement penetrating limit control on rate indicators.

Images