Method and device for cost allocation based on single sales order, electronic equipment and chemical equipment

Abstract

The invention discloses a method and device for cost allocation based on a single sales order, electronic equipment and chemical equipment, and the method at least comprises the steps: analyzing a dynamic cost cause related to the single sales order based on the type of production and operation data, so as to calculate a sales operation dynamic cost cause rate; according to the dynamic operation cost cause rate, constructing an operation cause dynamic cost apportionment model; constructing a resource basic cost apportionment model; based on an operation motivation dynamic cost allocation model and a resource basic cost allocation model, according to the effective fixed cost data and the business information of the single sales order, the effective fixed cost is allocated. Constructing a cost allocation model based on the single sales order to calculate a cost allocation result of the sales object in the sales order of which the profit rate is to be calculated currently, and calculating the profit rate of the sales order of which the profit rate is to be calculated currently according to the cost allocation result; and carrying out logic version booking on the cost allocation result and the profit rate to generate a cost allocation visual page so as to carry out cost monitoring.

Description

Technical Field

[0001] The present invention belongs to the technical field of big data processing, and specifically relates to a method, device, electronic equipment and chemical equipment for cost allocation based on a single sales order. Background Art

[0001] Cost-plus pricing is a relatively intuitive and easy-to-use pricing strategy. It takes the cost of the product production process (estimated theoretical cost) as the basis, adds a certain percentage (this percentage usually represents the profit portion that the company expects to obtain), and then determines the final theoretical selling price of the product to the market. For example, a company produces a product, and after calculating its production cost (including all direct and indirect cost expenditures for the production of the product, such as raw material procurement, labor costs, and manufacturing costs) is 50 yuan per piece, and the company sets a markup percentage of 40%, then the theoretical selling price of the product is 50×(1+40%)=70 yuan.

[0002] However, in the process of product sales, when selling to large customers, due to the large demand of large customers, the unit price of the product will often be reduced based on the principle of large quantity, so that the actual sales price for large customers is relatively low. On the contrary, when selling to some small customers, the actual sales price may also be reduced, but the extent of the price reduction is not as large as that for large customers.

[0003] After the products are sold according to the above pricing and selling price methods, the profit accounting department will usually collect all sales data according to the set statistical period, and calculate the total cost and total sales of all products sold, and then calculate the profit margin through sales and total cost.

[0004] However, in reality, the existing cost accounting method that calculates profits on an overall basis means that the actual sales price of products for large customers is lower than that for small customers. If it is still calculated based on the above theoretical cost, the actual profit margin for large customers is lower than that for small customers, thus masking the differences in profit contribution and profit margin between large and small customers. This makes it difficult for companies to accurately grasp the real impact of different customer groups on product profits, which is not conducive to companies making more refined and targeted sales strategy adjustments and cost control decisions.

[0005] In the sales process, some dynamic costs are actually generated, and these dynamic costs are not taken into account when pricing. As a result, the people who are actually responsible for product pricing decisions ignore these dynamic costs when pricing, and cannot achieve scientific and reasonable pricing. When calculating the profit margin based on the above method, it will not be reflected, resulting in inaccurate allocated costs. Summary of the invention

[0006] Based on the above problems, the present application provides a method, device, electronic equipment and chemical equipment for cost allocation based on a single sales order to solve the problems existing in the above-mentioned prior art.

[0001] A method for cost allocation based on a single sales order, comprising:

[0002] S101. Based on the constructed data reading interface, the production and operation data in the cost allocation database is read to obtain fixed cost data information;

[0003] S201, calling a data preprocessing module to preprocess the fixed cost data information to generate effective fixed cost data;

[0004] S301, based on the type of the production and operation data, analyzing the dynamic cost drivers related to the single sales order to calculate the dynamic cost driver rate of the sales operation;

[0005] S401, constructing an operation driver dynamic cost allocation model according to the operation dynamic cost driver rate;

[0006] S501, obtaining the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated, so as to construct a resource-based cost allocation model;

[0007] S601: Based on the activity driver dynamic cost allocation model and the resource-based cost allocation model, and according to the effective fixed cost data and the business information of the single sales order, a cost allocation model based on the single sales order is constructed;

[0008] S701, inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, so as to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly;

[0009] S801. Logically format the cost allocation result and the profit margin to generate a cost allocation visualization page for cost monitoring.

[0010] Optionally, analyzing the cost driver most relevant to the single sales order based on the type of the production and operation data to calculate the sales operation cost driver rate includes:

[0011] Based on the types of the production and operation data, similar production and operation data are grouped into operation centers;

[0012] Identify and aggregate the resource costs consumed by the operation center, analyze the cost driver quantities of the operation center, and select the cost driver quantities most relevant to the operation center to calculate the operation cost driver rate.

[0013] Optionally, the dynamic cost driver rate of sales activity is calculated based on the following formula:

[0014] Among them, a is the dynamic cost driver rate of sales operation; n is the number of cost drivers; i represents the i-th dynamic cost driver amount of sales operation; j represents the j-th dynamic cost driver amount of sales operation; p is the weight, qij is the interaction coefficient, qij represents the intensity of the interaction between the dynamic cost driver amount i of sales operation and the dynamic cost driver amount j of sales operation; m is the operation cost amount; r is the corresponding total cost driver consumption.

[0015] Optionally, the dynamic cost driver rate of sales activity is calculated based on the following formula:

[0016] Among them, a is the dynamic cost driver rate of sales operation; i represents the amount of dynamic cost driver of sales operation in the i-th period; t is the current time; k is the number of lag periods; l is the maximum number of lag periods; x is the lag coefficient; p is the weight; ik represents the impact intensity of dynamic cost driver i of sales operation in lag period k; m is the amount of operation cost; and r is the corresponding total consumption of cost driver.

[0017] Optionally, the dynamic cost driver rate of sales activity is calculated based on the following formula:

[0018] Among them, a is the dynamic cost driver rate of sales operations; i represents the amount of dynamic cost drivers of the i-th sales operation; m is the amount of operating cost expenses; r is the total consumption of the corresponding dynamic cost drivers of sales operations; p is the weight; and b is the risk adjustment factor.

[0019] Optionally, based on the following steps, the allocation base data of the cost object corresponding to the sales order and the total cost to be allocated are obtained to build a resource-based cost allocation model:

[0020] Among them, di is the allocation basic data of cost object i, and the allocation basic data includes at least one of working hours, output, sales, and usage area; n is the number of cost objects; j is the cost object; T is the total cost to be allocated.

[0021] A device for cost allocation based on a single sales order, comprising:

[0022] A data acquisition unit is used to read the production and operation data in the cost allocation database based on the constructed data reading interface to obtain fixed cost data information;

[0023] A data preprocessing unit, used to call a data preprocessing module to preprocess the fixed cost data information to generate effective fixed cost data;

[0024] A data analysis unit, configured to analyze the dynamic cost drivers associated with the single sales order based on the type of the production and operation data, so as to calculate the dynamic cost driver rate of the sales operation;

[0025] A first model building unit is used to build an operation driver dynamic cost allocation model according to the operation dynamic cost driver rate;

[0026] The second model building unit is used to obtain the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated, so as to build a resource-based cost allocation model;

[0027] A third model building unit is used to build a cost allocation model based on the single sales order based on the activity driver dynamic cost allocation model and the resource-based cost allocation model, according to the effective fixed cost data and the business information of the single sales order;

[0028] A cost allocation unit, used for inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, so as to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly;

[0029] A logical versioning unit is used to logically version the cost allocation result and the profit margin to generate a cost allocation visualization page for cost monitoring.

[0030] An electronic device comprises: a memory and a processor, wherein the memory stores a computer executable program, and the processor is used to execute the computer executable program to implement the cost sharing method described in any one of the present applications.

[0031] A chemical equipment, the cost of which is allocated according to the cost allocation method described in any one of the present applications.

[0032] The technical solution disclosed in this application has the following technical advantages:

[0033] 1. Accurately reflect the profit contribution and profit margin differences of different customer groups

[0034] Regarding the profit analysis of large and small customers: the traditional cost accounting method that calculates profits as a whole does not fully take into account the differences in the actual sales prices of large and small customers and the dynamic costs that may be concealed, so it is difficult to accurately present the real impact of different customer groups on profits. However, by adopting the method of cost allocation based on a single sales order, through step S301 to analyze the dynamic cost drivers related to a single sales order, and a series of subsequent steps such as building a cost allocation model (such as S401-S701), the corresponding cost allocation results and profit margins can be accurately calculated for each sales order. In this way, whether it is a large customer or a small customer, each order can accurately calculate the cost and profit situation, clearly showing the difference in profit margins between different customer groups, so that enterprises can accurately grasp the real contribution of different customer groups to product profits. For example, for the previously mentioned situation where the actual selling price of large customers is lower due to large quantities and the selling price of small customers is relatively high, this method can accurately reflect the profit margins corresponding to their respective orders, avoid the problem of blurring the difference between the two due to overall accounting, and provide a reliable basis for enterprises to formulate more targeted sales strategies.

[0035] Assist in fine-tuning sales strategy adjustments: When the company has clarified the actual profit margins and profit contributions of different customer groups (such as large customers and small customers), it can make fine-tuned sales strategy adjustments based on these accurate data. For example, if it is found that although the profit of a large customer is relatively low per transaction, the overall sales volume is still considerable and the profit contribution is still considerable, it can be considered to further increase the profits brought by large customers by expanding the scope of cooperation and increasing supporting services on the basis of maintaining a certain discount margin; for small customers, if it is found that there is room for improvement in their profit margins, more flexible price packages and promotional activities can be formulated to attract more small customers to buy and improve the overall profit level. This kind of fine-tuning adjustment is difficult to achieve under the traditional overall profit accounting model, and the new cost allocation method provides strong support for it.

[0036] 2. Scientific and reasonable pricing, considering dynamic cost factors

[0037] Discover and incorporate dynamic costs: Dynamic costs in the sales process are often ignored in pricing in the past, because traditional cost-plus pricing is mainly based on estimated theoretical costs and does not fully consider these dynamically changing costs generated during the transaction process. However, step S301 in this method can mine the dynamic costs that actually occur in the sales process by analyzing the dynamic cost drivers related to a single sales order, such as changes in transportation costs caused by factors such as distance and road conditions during transportation, or temporary changes in packaging, warehousing, etc., which can all be identified and included in the cost considerations.

[0038] Achieve scientific pricing decisions: Once these dynamic costs are mined and reasonably allocated to the costs corresponding to each sales order through subsequent steps (such as S401 to build a dynamic cost allocation model for job drivers, etc.), the personnel responsible for product pricing decisions can obtain more comprehensive and accurate cost information. Based on such cost data that includes dynamic costs for pricing, more scientific and reasonable product prices can be formulated to avoid unreasonable pricing due to ignoring dynamic costs, which affects the market competitiveness of products and corporate profits. For example, for some sales orders that require special transportation conditions or warehousing requirements, the price can be appropriately increased according to the accurately allocated dynamic costs when pricing, which ensures corporate profits while also meeting market conditions.

[0039] 3. Accurate cost allocation and visual monitoring

[0040] Accurate cost allocation: Pre-processing the fixed cost data information in step S201 generates effective fixed cost data, and then combined with step S301 to mine dynamic cost drivers and subsequently build multiple cost allocation models (such as the operation driver dynamic cost allocation model, the resource-based cost allocation model, and the final cost allocation model based on a single sales order), the total cost (including fixed costs and dynamic costs) can be accurately allocated to each sales order according to reasonable logic and basis. Compared with the traditional accounting method of generally calculating the total cost and sales to determine the profit margin, this accurate allocation for a single order can better reflect the true cost of each business, so that cost accounting is no longer extensive, but accurate to each specific sales business link.

[0041] Visual cost monitoring: The last step S801 logically formats the cost allocation results and profit margins to generate a cost allocation visualization page. Business managers or relevant financial personnel can intuitively monitor costs through this visualization page. It is possible to understand the cost allocation status and profit margin of each sales order in real time, and promptly discover problems such as cost anomalies or profit margin fluctuations, so as to make quick response decisions and ensure that the company's costs are within a reasonable and controllable range and that profits grow steadily. For example, if it is found on the visualization page that the profit margins of several sales orders of a certain type of product continue to decline, it is possible to conduct an in-depth analysis of which part of the cost allocation has a problem, whether the dynamic cost is too high or the fixed cost accounting is inaccurate, and then adjust the relevant strategies in a timely manner. BRIEF DESCRIPTION OF THE DRAWINGS

[0042] In order to more clearly illustrate the embodiments of the present application or the technical solutions in the prior art, the drawings required for use in the embodiments or the description of the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present application. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative labor.

[0043] Figure 1 A flowchart of a method for cost allocation based on a single sales order according to an embodiment of the present application. DETAILED DESCRIPTION

[0044] The implementation of any technical solution of the embodiments of the present application does not necessarily require achieving all of the above advantages at the same time.

[0045] In order to enable those skilled in the art to better understand the scheme of the present invention, the technical scheme 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 only 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.

[0046] Figure 1 This is a flow chart of a method for cost allocation based on a single sales order according to an embodiment of the present application. Figure 1 As shown, including:

[0047] S101. Based on the constructed data reading interface, the production and operation data in the cost allocation database is read to obtain fixed cost data information;

[0048] S201, calling a data preprocessing module to preprocess the fixed cost data information to generate effective fixed cost data;

[0049] S301, based on the type of the production and operation data, analyzing the dynamic cost drivers related to the single sales order to calculate the dynamic cost driver rate of the sales operation;

[0050] S401, constructing an operation driver dynamic cost allocation model according to the operation dynamic cost driver rate;

[0051] S501, obtaining the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated, so as to construct a resource-based cost allocation model;

[0052] S601: Based on the activity driver dynamic cost allocation model and the resource-based cost allocation model, and according to the effective fixed cost data and the business information of the single sales order, a cost allocation model based on the single sales order is constructed;

[0053] S701, inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, so as to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly;

[0054] S801. Logically format the cost allocation result and the profit margin to generate a cost allocation visualization page for cost monitoring.

[0055] Therefore, compared with the traditional cost accounting method of calculating profits as a whole, it is difficult to accurately present the real impact of different customer groups on profits because it does not fully consider factors such as the actual sales price difference between large and small customers and dynamic costs. The method of cost allocation based on a single sales order can accurately calculate the cost and profit of each order through steps such as analyzing dynamic cost drivers and building a cost allocation model, clearly showing the difference in profit margins of different customer groups, and helping companies grasp the profit contribution of each customer group, and then make refined sales strategy adjustments based on accurate data, such as adopting different strategies for large and small customers to increase profits. This is difficult to do with the traditional accounting model, and the new method provides strong support for it.

[0056] In addition, the cost-plus pricing method commonly used in the past was mostly based on estimated theoretical costs, often ignoring the dynamic costs in the sales process. However, this method can analyze the dynamic cost drivers related to a single sales order, dig out the actual dynamic costs such as transportation, packaging, and warehousing, and reasonably allocate them to the costs corresponding to each sales order, so that the personnel responsible for pricing decisions can obtain more comprehensive and accurate cost information, thereby formulating more scientific and reasonable product prices, avoiding unreasonable pricing due to ignoring dynamic costs that affect product competitiveness and corporate profits. For example, orders with special transportation and warehousing requirements can be appropriately increased accordingly.

[0057] Furthermore, by preprocessing fixed cost data, mining dynamic cost drivers, and building multiple cost allocation models, the total cost including fixed costs and dynamic costs can be accurately allocated to each sales order, which can more accurately reflect the actual cost of each business compared to traditional accounting methods. Finally, a cost allocation visualization page is generated through steps, and corporate managers and relevant financial personnel can intuitively monitor costs, understand the cost allocation and profit margin of sales orders in real time, and promptly discover abnormal or fluctuating problems, so as to make quick response decisions and ensure that corporate costs are reasonable and controllable and profits grow steadily. For example, in the case of low profit margins, the reasons can be deeply analyzed and strategies can be adjusted.

[0058] Optionally, the production and operation data includes: cost data and sales business data. In this embodiment, by comprehensively considering the cost data and sales business data, the enterprise can more comprehensively understand the cost structure and market demand of the product. This helps the enterprise to formulate a more accurate and reasonable cost assessment.

[0059] Optionally, the reading of the production and operation data in the cost allocation database to obtain the cost data information includes: defining a data class based on the data structure in the production and operation data to map the row data in the cost allocation database; establishing an information extraction framework based on EasyExcel, reading the row data to obtain the cost data information. In this embodiment, EasyExcel is an Excel processing framework known for its simple use and memory saving. It avoids loading a large amount of data into the memory at one time by reading data from the disk line by line and parsing it one by one, thereby significantly improving the data processing efficiency. This is particularly important for processing large-scale cost allocation databases, which can greatly shorten the data processing time. Moreover, by defining clear data classes to map the row data in the cost allocation database, it can ensure that the accuracy and consistency of the data are maintained during the data reading and conversion process. This structured data processing method reduces the risk of human error and data loss, and provides a reliable data basis for subsequent cost allocation calculations. In addition, the information extraction framework established using EasyExcel usually has a clear API and an easy-to-understand code structure. This not only enables developers to understand and modify the code faster, but also improves the readability and maintainability of the code. This good code foundation will play an important role in future system upgrades or function expansions. Finally, the use of open source frameworks such as EasyExcel reduces the cost of enterprises independently developing Excel processing functions.

[0060] Optionally, the reading of production and operation data in the cost allocation database to obtain cost data information includes: adding a POI dependency library in the cost allocation project to read and traverse the production and operation data in the cost allocation database based on the POI to obtain the cost data information. In this embodiment, the introduction of the POI library can make data processing more flexible. Through the functions provided by the POI library, these cost data related to the geographical location can be easily processed and analyzed to improve the accuracy and efficiency of data processing. Moreover, the POI library usually has a strong data parsing ability and can process data sources in various formats. In the cost allocation project, if the production and operation data is stored in a non-standard or complex database, the use of the POI library can help developers parse these data more efficiently and reduce the complexity and error rate of data processing. In addition, cost allocation decisions sometimes need to consider geographical factors, such as market areas, logistics routes, etc. By introducing the POI library, the cost allocation project can be more easily integrated with the geographic information system (GIS) to achieve data sharing and interoperability. This helps enterprises to have a more comprehensive understanding of cost distribution and changes, and provide more accurate and comprehensive information support for decision-making. Finally, as the business of an enterprise develops and the market changes, the demand for cost sharing may also change. Introducing the POI library as one of the foundations of data processing can provide a flexible foundation for the future data expansion and adaptation to new needs of the enterprise.

[0061] Optionally, the reading of production and operation data in the cost allocation database to obtain fixed cost data information includes: establishing a link to the cost allocation database based on JDBC to read the production and operation data and obtain fixed cost data information. In this embodiment, JDBC is an API that provides a unified access interface for various databases, and it supports almost all mainstream database systems. Therefore, no matter which database management system the cost allocation database of the enterprise is based on, it can be connected and accessed through JDBC without worrying about compatibility issues. In addition, JDBC provides a rich data operation interface, including executing SQL queries, updating databases, etc. By optimizing SQL statements and database connection configurations, JDBC can achieve efficient data reading and processing. This is particularly important for processing large-scale cost allocation data, and can significantly improve the speed and efficiency of data processing. In addition, JDBC supports a variety of data access methods, including batch processing, transaction processing, etc. This allows developers to choose appropriate data access strategies according to actual needs and optimize the performance of data reading and processing. At the same time, JDBC also provides a rich exception handling mechanism to ensure that errors can be discovered and handled in a timely manner during data access. Finally, as one of the standard APIs of the Java platform, JDBC has been widely used in various Java applications. Therefore, database connections and data access codes based on JDBC are usually highly reusable and maintainable. In addition, due to the widespread use of JDBC, there are also a large number of related tools and documentation resources on the market to facilitate developers to integrate and troubleshoot.

[0062] Optionally, the preprocessing of the fixed cost data information to obtain effective fixed cost data includes: cleaning the cost data information to filter out abnormal cost data information and obtain compliant cost data information; processing and calculating the compliant cost data information to integrate the compliant cost data information into the same category according to business needs to obtain effective fixed cost data. In this embodiment, data cleaning is an important part of the preprocessing process. By identifying and eliminating abnormal cost data information, the accuracy and reliability of the data can be significantly improved. Abnormal data may be caused by input errors, system failures or human manipulation. If they are not cleaned, these abnormal data may mislead the subsequent cost allocation calculation and affect the accuracy of decision-making. In addition, by processing and calculating the compliant cost data information, especially integrating the same category according to business needs, the redundancy and complexity of the data can be greatly reduced. The integrated cost data information is more concise and clear, which is convenient for subsequent analysis and calculation, thereby improving the efficiency of data processing. In addition, the cost data information after preprocessing is more in line with business needs and actual conditions, which provides a more accurate and reliable data basis for subsequent cost allocation calculations. Based on these high-quality data, enterprises can formulate more accurate cost allocation plans to ensure the reasonable allocation of costs among different businesses or products. Finally, cost allocation is an important basis for enterprises to make decisions such as setting prices, evaluating performance, and formulating market strategies. By preprocessing cost data information, enterprises can have a clearer understanding of the specific composition and allocation of various costs, so as to make more scientific and effective decisions based on these data. This helps enterprises optimize resource allocation, improve operational efficiency, and maintain their advantages in market competition.

[0063] Optionally, the set cost allocation model includes: an operation-driven dynamic cost allocation model and a resource-based cost allocation model. In this embodiment, the operation-driven dynamic cost allocation model focuses on allocating costs to specific operations or activities, which directly drive the occurrence of costs. By identifying and measuring the cost drivers of these operations, indirect costs can be allocated more accurately, thereby improving the accuracy of cost allocation. In addition, the resource-based cost allocation model focuses on allocating costs to objects that consume these resources. This method ensures that cost allocation matches the actual consumption of resources, thereby enhancing the rationality of cost allocation. At the same time, it also avoids inappropriately allocating costs to objects that do not consume resources. In addition, both the operation-based and resource-based cost allocation models support enterprises to carry out more refined cost management. By identifying and analyzing the costs consumed by different operations or resources, enterprises can have a clearer understanding of the cost structure and then formulate more targeted cost control measures. Finally, a clear cost allocation model provides reliable data support for the decision-making of enterprises. Based on the cost data allocated by these models, enterprises can more accurately evaluate the profitability of different products or services, and thus formulate more scientific and reasonable market strategies, pricing strategies and resource allocation plans, especially discover some dynamic costs in the sales process.

[0064] Optionally, analyzing the cost driver most relevant to the single sales order based on the type of the production and operation data to calculate the sales operation cost driver rate includes:

[0065] Based on the types of the production and operation data, similar production and operation data are grouped into operation centers;

[0066] Identify and aggregate the resource costs consumed by the operation center, analyze the cost driver quantities of the operation center, and select the cost driver quantities most relevant to the operation center to calculate the operation cost driver rate.

[0067] In this embodiment, by merging similar production and operation data types into operation centers, the cost composition of different operations can be more accurately identified. This merging process helps to reduce the subjectivity and arbitrariness in cost allocation, making cost allocation more accurate and targeted. In addition, the resource costs consumed by the operation center are identified and aggregated, and the cost drivers are analyzed. This process makes the basis of cost allocation clearer and more transparent. The various departments and employees within the enterprise can more clearly understand how the costs are allocated to each operation, thereby enhancing the comprehensibility of cost allocation. In addition, the cost drivers most relevant to the operation are selected, and the operation cost driver rate is obtained accordingly. This step provides a scientific basis for subsequent cost allocation. Based on these driver rates, the enterprise can control the cost of each operation more finely and avoid unnecessary waste and loss. Finally, by defining the dynamic cost allocation model of the operation driver, the enterprise can establish a complete cost management system. This system not only helps the current cost allocation work, but also provides valuable experience and reference for future cost management. With the continuous development and changes of the enterprise's business, this system can also be continuously adjusted and optimized to adapt to new management needs.

[0068] Cost drivers, also known as cost driving factors, are the core content of activity-based costing. Cost drivers refer to the causes of cost occurrence and are the intermediary between the cost object and its directly associated operations and the ultimately associated resources. A job may have multiple drivers. Cost drivers do not need to be quantified, but they have an important impact on the selection of operation drivers and resource drivers.

[0069] Optionally, the reading of the production and operation data in the cost allocation database to obtain the fixed cost data information includes: reading the production and operation data in the cost allocation database, and obtaining the cost data information based on the WHERE programming statement according to the set filtering conditions. The set filtering conditions can be time range, project type or cost category filtering data. In this embodiment, by setting the filtering conditions through the WHERE statement, the data that meets the conditions can be directly filtered out from the cost allocation database, avoiding the reading and processing of invalid data. This can significantly improve the efficiency of data acquisition, especially when processing large-scale data sets. In addition, the filtering conditions can be flexibly set according to actual needs, such as time range, project type or cost category. These conditions ensure that only data related to specific needs are extracted, thereby enhancing the accuracy and pertinence of the data. In addition, after obtaining the data that meets the filtering conditions, the subsequent data processing process can focus more on these valid data without the need to perform additional filtering and cleaning on the data. This simplifies the data processing process and reduces unnecessary workload and error risks. Finally, by setting different filtering conditions, cost data information of different dimensions and angles can be easily obtained. This information can support enterprises in conducting various cost analyses, such as trend analysis, comparative analysis, structural analysis, etc., providing strong support for the company's decision-making.

[0070] Optionally, the dynamic cost driver rate of sales activity is calculated based on the following formula:

[0071] Among them, a is the dynamic cost driver rate of sales operation; n is the number of cost drivers; i represents the i-th dynamic cost driver amount of sales operation; j represents the j-th dynamic cost driver amount of sales operation; p is the weight, qij is the interaction coefficient, qij represents the intensity of the interaction between the dynamic cost driver amount i of sales operation and the dynamic cost driver amount j of sales operation; m is the operation cost amount; r is the corresponding total cost driver consumption.

[0072] In this embodiment, the interaction coefficient qij is introduced into the formula, which indicates the intensity of interaction between different cost drivers. This consideration makes cost allocation more refined and can reflect the complex mutual influence relationship between cost drivers, thereby improving the accuracy of cost allocation. The formula allows the weight p and the interaction coefficient qij to be adjusted according to the specific situation, which allows the calculation of the cost driver rate to be flexibly adjusted according to the actual situation and business needs of the enterprise. At the same time, it also supports different degrees of emphasis on different cost drivers to reflect their differences in importance in cost allocation. Finally, n in the formula represents the number of cost drivers, which means that it can handle complex situations involving multiple cost drivers. By comprehensively considering multiple cost drivers, enterprises can have a more comprehensive understanding of the causes and distribution of costs, and provide more comprehensive information support for cost control and decision-making.

[0073] Optionally, the dynamic cost driver rate of sales activity is calculated based on the following formula:

[0074] Among them, a is the dynamic cost driver rate of sales operation; i represents the amount of dynamic cost driver of sales operation in the i-th period; t is the current time; k is the number of lag periods; l is the maximum number of lag periods; x is the lag coefficient; p is the weight; ik represents the impact intensity of dynamic cost driver i of sales operation in lag period k; m is the amount of operation cost; and r is the corresponding total consumption of cost driver.

[0075] To this end, the above formula allows the hysteresis of the impact of cost drivers on costs to be considered when calculating the cost driver rate, that is, some cost drivers may have a significant impact on costs only after a period of time. This consideration makes cost allocation more in line with the actual situation and improves the accuracy of cost allocation. Moreover, since the lag period and the lag impact intensity are taken into account, the formula makes cost allocation no longer a static process, but a process that is dynamically adjusted over time. This helps enterprises reflect cost changes more promptly and provide more timely and accurate information support for cost control and decision-making. In addition, the weight p in the formula can be adjusted according to actual conditions to reflect the differences in the importance of different cost drivers in cost allocation. At the same time, the lag coefficient x and the lag impact intensity ik can also be set according to historical data and experience to better reflect the lag effect of cost drivers. This flexibility enables the formula to adapt to the needs of different enterprises and different business scenarios.

[0076] Optionally, the dynamic cost driver rate of sales activity is calculated based on the following formula:

[0077] Among them, a is the dynamic cost driver rate of sales operations; i represents the amount of dynamic cost drivers of the i-th sales operation; m is the amount of operating cost expenses; r is the total consumption of the corresponding dynamic cost drivers of sales operations; p is the weight; and b is the risk adjustment factor.

[0078] Cost driver volume refers to the actual amount of work consumed in the production process of a product or service. It is the basis for allocating operating costs to products or services. Different operating activities may have different cost drivers, such as machine hours, labor hours, order quantity, etc.

[0079] In this embodiment, the introduction of the risk adjustment factor b is a significant feature of the formula. It allows the risk factors related to the cost drivers to be considered when calculating the cost driver rate. This consideration makes the cost allocation more comprehensive and accurate, and can reflect the differences in risk of different cost drivers, thereby providing enterprises with more accurate cost control and decision-making support. In addition, by adjusting the value of the risk adjustment factor b, the enterprise can quantitatively evaluate the risk level of different cost drivers and adjust the cost allocation ratio accordingly. This helps to reduce cost fluctuations and uncertainties caused by risk factors and improve the robustness and reliability of cost allocation. Finally, this formula is not only used for cost allocation, but also can provide support for the risk management of enterprises. By analyzing the risk adjustment factor b of different cost drivers, enterprises can identify potential risk points and take corresponding risk management measures to reduce risks. This helps enterprises better cope with market changes and uncertainties and ensure the sound operation of enterprises.

[0080] Optionally, the weights are determined based on the following methods: set value method, AHP analytic hierarchy process, and priority diagram method. The set value method scores each operating cost factor based on experience summary to calculate the weight. The AHP analytic hierarchy process decomposes the complex operating cost factors into different components by constructing a hierarchical model, and determines the relative importance order of the factors in the hierarchy by comparing them two by two, and finally calculates the order weight reflecting the relative importance of each factor. The priority diagram method is based on the relative importance ranking between operating cost factors. Through expert scoring or questionnaire survey, a priority diagram matrix is ​​constructed, and then the weight of each operating cost is calculated. In this embodiment, the set value method relies on the expert's experience summary and can quickly give a preliminary weight; the AHP analytic hierarchy process can systematically consider the complex relationship between the factors by constructing a hierarchical model and comparing them two by two, and derive a more scientific and reasonable weight; the priority diagram method directly reflects the relative importance of the factors through expert scoring or questionnaire survey, so that the determination of the weight is closer to the actual situation. In addition, the correct weight is an important basis for cost allocation and cost control decisions. By using scientific methods to determine weights, cost allocation can be made more reasonable and accurate, providing strong support for the company's cost control and decision-making. In addition, with the development of the company's business and changes in the external environment, the importance and weight of operating cost factors may also change. By regularly using these methods to re-determine weights, companies can maintain the accuracy and effectiveness of cost allocation and promote continuous improvement and optimization of cost management. At the same time, this also provides companies with opportunities for continuous learning and improvement, promoting the company's continued development and progress.

[0081] Optionally, based on the following steps, the allocation base data of the cost object corresponding to the sales order and the total cost to be allocated are obtained to build a resource-based cost allocation model:

[0082] Among them, d i is the allocation basic data of cost object i, and the allocation basic data includes at least one of working hours, output, sales, and usage area; n is the number of cost objects; j is the cost object; T is the total cost to be allocated.

[0083] In this embodiment, different allocation bases are selected according to the actual situation of the enterprise, which makes cost allocation more flexible. Enterprises can choose the most appropriate allocation basis according to their own business characteristics and cost management needs to ensure the accuracy and rationality of cost allocation. In addition, different cost objects may have different characteristics and cost drivers. By allowing the selection of multiple allocation bases, this embodiment can better adapt to the characteristics of different cost objects and ensure that cost allocation can accurately reflect the actual cost consumption of each cost object. Finally, by selecting an appropriate allocation basis, the enterprise can achieve refined management of costs. For example, selecting working hours as the allocation basis can more accurately reflect the consumption of each cost object in terms of labor costs; selecting sales as the allocation basis can better reflect the cost contribution of each cost object in the sales process. This refined management helps enterprises better control costs and improve economic benefits.

[0084] Optionally, the step of inputting the current sales order for which the profit rate is to be calculated into the cost allocation model to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly comprises: forming a data matrix according to categories based on the current sales order for which the profit rate is to be calculated to obtain a matrix calculation result; and inputting the matrix calculation result into the cost allocation model according to a set cost allocation data processing flow to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly. In this embodiment, by forming a data matrix according to categories for the current sales order for which the profit rate is to be calculated, the data can be effectively organized and sorted before being input into the cost allocation model. This orderly data structure can reduce data redundancy and repeated calculations during model processing, thereby improving the overall efficiency of data processing. Moreover, the formation process of the data matrix is ​​usually accompanied by preprocessing steps such as data cleaning, verification and conversion. These steps can ensure that the data input into the cost allocation model is accurate, complete and consistent. Therefore, calculations based on such a data matrix can enhance the accuracy and reliability of the cost sharing results. In addition, by organizing the sales orders for the current profit margin to be calculated into a data matrix, these complex relationships can be expressed more conveniently, and the model can be calculated according to the set cost sharing data processing flow. This ability to support complex logic enables this embodiment to cope with various complex cost sharing scenarios. Finally, the formation of the data matrix and the calculation process of the cost sharing model are relatively independent. This means that when the cost sharing needs of an enterprise change, only the data processing flow or model can be locally adjusted without large-scale reconstruction of the entire system. This modular design improves the scalability and maintainability of the model and reduces the cost and risk of system upgrades and maintenance.

[0085] Optionally, the rows of the data matrix are cost objects, and the columns of the data matrix are cost factors. In the present embodiment, this matrix layout makes the structure of cost allocation very intuitive. Each row represents a cost object, and each column represents a cost factor. This layout mode enables the cost management personnel to clearly see the relationship between each cost object and each cost factor, thereby making it easier to understand and analyze the result of cost allocation.

[0086] Optionally, the cost object is an object for which the enterprise needs to measure the cost, which may be an item, service or project, etc.; the cost factor is various factors of cost, which may be the utilization efficiency of production factors, raw material cost, labor cost, etc.

[0087] Optionally, the data matrix is ​​formed according to categories based on the effective fixed cost data to obtain the matrix calculation result, including: forming a data matrix according to categories based on the effective fixed cost data, and performing matrix multiplication, addition, subtraction or division operations on the data matrix to obtain the matrix calculation result. In this embodiment, by introducing matrix operations, the data processing capability can be greatly enhanced. These operations can handle complex cost allocation logic, including the allocation, adjustment and optimization of costs between different objects or factors. This makes the cost allocation process more accurate and efficient. In addition, matrix operations usually have strict mathematical models and algorithms to ensure the accuracy of the calculation results. In the cost allocation process, accurate calculation results are crucial. Through matrix operations, human errors and calculation errors can be reduced, and the accuracy and reliability of cost allocation can be improved. In addition, through matrix operations, these complex scenarios can be flexibly handled to achieve accurate allocation of costs between different objects or factors. This helps enterprises better understand and control costs and improve economic benefits. Finally, through matrix operations, the calculation process can be optimized, the calculation time can be reduced, and the efficiency of cost allocation can be improved. This helps enterprises obtain cost allocation results faster and provide timely support for decision-making.

[0088] Optionally, the step of inputting the current sales order for which the profit rate is to be calculated into the cost allocation model to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculating the profit rate of the current sales order for which the profit rate is to be calculated accordingly comprises: inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, executing the cost allocation process based on the memory computing system to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculating the profit rate of the current sales order for which the profit rate is to be calculated accordingly. In this embodiment, the memory computing system can greatly improve the speed of data processing compared with the traditional disk I / O operation. Because the data is processed directly in the memory, the delay caused by disk reading and writing is avoided. This is particularly important for cost allocation calculations that require fast response, which can significantly shorten the calculation time and improve the overall efficiency. In addition, memory computing reduces disk I / O operations, thereby reducing the overall load of the system. This means that the system can handle other tasks more efficiently, improving the overall performance and stability of the system. At the same time, since the number of disk reads and writes is reduced, the service life of the disk is also extended. In addition, the cost allocation process based on the in-memory computing system can process data faster, thus supporting the need for real-time cost allocation. This is very important for companies that need to monitor cost changes in real time, as it can help companies make timely adjustments and optimizations to improve economic benefits. Finally, in-memory computing systems usually have a higher level of data protection measures, such as data encryption and access control. These measures can ensure that the security and privacy of data are guaranteed when processing cost allocation data. This is especially important for companies involving sensitive cost information, as it can avoid the risk of data leakage and illegal access.

[0089] Optionally, the cost allocation result and the profit margin are logically ordered to generate a cost allocation visualization page for cost monitoring, including: receiving the cost allocation result and the profit margin through a preset interface or API; parsing the cost allocation result and the profit margin based on the model engine and converting them into an ordered format; generating a cost allocation model code through a template engine based on the ordered format, so as to deploy the cost allocation model code in a production environment and generate a cost allocation visualization page; monitoring the cost allocation visualization page based on a monitoring tool. In this embodiment, the cost allocation visualization page graphically displays the results and process of cost allocation, so that non-financial professionals can also intuitively understand the logic and results of cost allocation. This transparency facilitates communication and collaboration between departments within the enterprise and ensures the fairness and rationality of cost allocation. In addition, by monitoring the cost allocation visualization page based on the monitoring tool, changes in cost allocation can be tracked in real time. Once an abnormality or an unexpected situation is found, measures can be taken immediately to adjust and optimize to ensure the accuracy and effectiveness of cost allocation. In addition, the cost allocation visualization page provides a wealth of data analysis and visualization functions, such as trend analysis and comparative analysis. These functions help corporate leaders and financial departments better understand cost structures and cost change trends, and provide support for making more scientific and reasonable business decisions. Finally, by receiving the cost allocation model through a preset interface or API, and parsing and converting it based on the model engine and template engine, the cost allocation model can be easily updated and upgraded. This flexibility and scalability helps companies cope with changing business needs and market environments, and maintain the advancement and competitiveness of the cost allocation system.

[0090] The embodiment of the present application also provides a device for cost allocation based on a single sales order, which includes:

[0091] A data acquisition unit is used to read the production and operation data in the cost allocation database based on the constructed data reading interface to obtain fixed cost data information;

[0092] A data preprocessing unit, used to call a data preprocessing module to preprocess the fixed cost data information to generate effective fixed cost data;

[0093] A data analysis unit, configured to analyze the dynamic cost drivers associated with the single sales order based on the type of the production and operation data, so as to calculate the dynamic cost driver rate of the sales operation;

[0094] A first model building unit is used to build an operation driver dynamic cost allocation model according to the operation dynamic cost driver rate;

[0095] The second model building unit is used to obtain the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated, so as to build a resource-based cost allocation model;

[0096] A third model building unit is used to build a cost allocation model based on the single sales order based on the activity driver dynamic cost allocation model and the resource-based cost allocation model, according to the effective fixed cost data and the business information of the single sales order;

[0097] A cost allocation unit, used for inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, so as to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly;

[0098] A logical versioning unit is used to logically version the cost allocation result and the profit margin to generate a cost allocation visualization page for cost monitoring.

[0099] The embodiment of the present application also provides an electronic device, including: a memory and a processor, wherein the memory stores a computer executable program, and the processor is used to execute the computer executable program to implement any one of the cost sharing methods described in the embodiment.

[0100] The embodiment of the present application also provides a computer storage medium, on which a computer executable program is stored. When the computer executable program is executed, the cost allocation method described in any one of the embodiments is implemented.

[0101] The above-mentioned cost allocation in the embodiment of the present application can be applied to the allocation of chemical products, for example, and can also be used for the cost allocation of chemical equipment in the chemical industry. By reading equipment-related production and operation data, such as equipment operating time, energy consumption, maintenance costs, etc., and performing preprocessing and model building, accurate allocation of equipment costs can be achieved.

[0102] To this end, an embodiment of the present application also provides a chemical equipment, the cost sharing of which is implemented according to the method described in any one of the embodiments of the present application.

[0103] It should be noted that the same and similar parts between the various embodiments in this specification can be referred to each other, and each embodiment focuses on the differences from other embodiments. In particular, for the device and system embodiments, since they are basically similar to the method embodiments, the description is relatively simple, and the relevant parts can be referred to the partial description of the method embodiments. The device and system embodiments described above are merely schematic, wherein the modules described as separate components may or may not be physically separated, and the components indicated as modules may or may not be physical modules, that is, they may be located in one place, or they may be distributed on multiple network modules. Some or all of the modules may be selected according to actual needs to achieve the purpose of the scheme of this embodiment. A person of ordinary skill in the art can understand and implement it without paying creative labor.

[0104] The above is only a specific implementation of the present application, but the protection scope of the present application is not limited thereto. Any changes or substitutions that can be easily thought of by a person skilled in the art within the technical scope disclosed in the present application should be included in the protection scope of the present application. Therefore, the protection scope of the present application should be based on the protection scope of the claims.

Claims

1. A method for cost allocation based on a single sales order, characterized in that: include: S101. Based on the constructed data reading interface, the production and operation data in the cost allocation database is read to obtain fixed cost data information; S201, calling a data preprocessing module to preprocess the fixed cost data information to generate effective fixed cost data; S301, based on the type of the production and operation data, analyzing the dynamic cost drivers related to the single sales order to calculate the dynamic cost driver rate of the sales operation; S401, constructing an operation driver dynamic cost allocation model according to the operation dynamic cost driver rate; S501, obtaining the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated, so as to construct a resource-based cost allocation model; S601: Based on the activity driver dynamic cost allocation model and the resource-based cost allocation model, and according to the effective fixed cost data and the business information of the single sales order, a cost allocation model based on the single sales order is constructed; S701, inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, so as to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly; S801. Logically format the cost allocation result and the profit margin to generate a cost allocation visualization page for cost monitoring.

2. The cost allocation method according to claim 1, characterized in that: The analyzing the cost drivers most relevant to the single sales order based on the type of the production and operation data to calculate the sales operation cost driver rate includes: Based on the types of the production and operation data, similar production and operation data are grouped into operation centers; Identify and aggregate the resource costs consumed by the operation center, analyze the cost driver quantities of the operation center, and select the cost driver quantities most relevant to the operation center to calculate the operation cost driver rate.

3. The cost allocation method according to claim 2, characterized in that: The dynamic cost driver rate of sales operations is calculated based on the following formula: Among them, a is the dynamic cost driver rate of sales operation; n is the number of cost drivers; i represents the i-th dynamic cost driver amount of sales operation; j represents the j-th dynamic cost driver amount of sales operation; p is the weight, qij is the interaction coefficient, qij represents the intensity of the interaction between the dynamic cost driver amount i of sales operation and the dynamic cost driver amount j of sales operation; m is the operation cost amount; r is the corresponding total cost driver consumption.

4. The cost allocation method according to claim 1, characterized in that: The dynamic cost driver rate of sales operations is calculated based on the following formula: Among them, a is the dynamic cost driver rate of sales operation; i represents the amount of dynamic cost driver of sales operation in the i-th period; t is the current time; k is the number of lag periods; l is the maximum number of lag periods; x is the lag coefficient; p is the weight; ik represents the impact intensity of dynamic cost driver i of sales operation in lag period k; m is the amount of operation cost; and r is the corresponding total consumption of cost driver.

5. The cost allocation method according to claim 1, characterized in that: The dynamic cost driver rate of sales operations is calculated based on the following formula: Among them, a is the dynamic cost driver rate of sales operations; i represents the amount of dynamic cost drivers of the i-th sales operation; m is the amount of operating cost expenses; r is the total consumption of the corresponding dynamic cost drivers of sales operations; p is the weight; and b is the risk adjustment factor.

6. The cost allocation method according to claim 2, characterized in that: Based on the following steps, the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated are obtained to build a resource-based cost allocation model: Among them, d i is the allocation basic data of cost object i, and the allocation basic data includes at least one of working hours, output, sales, and usage area; n is the number of cost objects; j is the cost object; T is the total cost to be allocated.

7. A device for cost allocation based on a single sales order, characterized in that: include: A data acquisition unit is used to read the production and operation data in the cost allocation database based on the constructed data reading interface to obtain fixed cost data information; A data preprocessing unit, used to call a data preprocessing module to preprocess the fixed cost data information to generate effective fixed cost data; A data analysis unit, configured to analyze the dynamic cost drivers associated with the single sales order based on the type of the production and operation data, so as to calculate the dynamic cost driver rate of the sales operation; A first model building unit is used to build an operation driver dynamic cost allocation model according to the operation dynamic cost driver rate; The second model building unit is used to obtain the allocation basic data of the cost object corresponding to the sales order and the total cost to be allocated, so as to build a resource-based cost allocation model; A third model building unit is used to build a cost allocation model based on the single sales order based on the activity driver dynamic cost allocation model and the resource-based cost allocation model, according to the effective fixed cost data and the business information of the single sales order; A cost allocation unit, used for inputting the current sales order for which the profit rate is to be calculated into the cost allocation model, so as to calculate the cost allocation result of the sales object in the current sales order for which the profit rate is to be calculated and calculate the profit rate of the current sales order for which the profit rate is to be calculated accordingly; A logical versioning unit is used to logically version the cost allocation result and the profit margin to generate a cost allocation visualization page for cost monitoring.

8. An electronic device, characterized in that: include: A memory and a processor, wherein the memory stores a computer executable program, and the processor is used to execute the computer executable program to implement the cost sharing method according to any one of claims 1 to 6.

9. A chemical equipment, wherein the cost allocation is implemented according to the method described in any one of claims 1 to 6.

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