Incremental analysis method for unit energy cost

Abstract

The invention discloses a unit energy cost increment analysis method, and belongs to the field of cost analysis. The method comprises the following steps: establishing an analysis structure system, and defining analysis large classes, detail classes and corresponding data screening conditions and calculation modes; configuring a cost center and a cost subject, and associating the cost center and the cost subject with the analysis structure system; an energy cost analysis data set is established, and analysis is carried out according to current and comparison period data increments; and finally obtaining a multi-level traceable analysis conclusion formed according to the analysis structure system. Through analysis system establishment and structural analysis, the influence of information such as main energy activities and raw material prices on the unit energy cost is researched, the cost increment change condition is reasonably and efficiently positioned, and the management efficiency is improved.

Description

Technical Field

[0001] The invention relates to cost analysis, and in particular to a unit energy cost increment analysis method. Background Art

[0002] Energy costs are an important cost component of industrial manufacturing companies. Enterprise energy production and consumption runs through the entire manufacturing process and life cycle. Enterprise energy costs are greatly affected by production rhythm, raw materials, related technologies, etc., making it difficult to analyze and difficult to accurately locate problems.

[0003] Industrial enterprise energy management is continuously looking for cost-oriented energy-saving and emission-reduction technologies, and implementing energy consumption control through cost reduction and other measures. Therefore, it is necessary to establish an energy consumption analysis model, conduct a structured decomposition and analysis of energy costs, clearly identify cost increases, and find improvement points and problem points.

[0004] The basic composition of an enterprise's energy cost includes the total cost of purchased energy (the total cost of purchased energy minus the total cost of export and inventory) and the total cost of energy processing and conversion. The total cost of purchased energy is greatly affected by the price of raw materials, sales volume, usage, etc., while the processing and conversion process, contract energy project execution, etc. have a greater impact on the energy processing and conversion cost. The enterprise's process energy consumption control level and product structure directly affect the entire cost.

[0005] Analyzing the unit product cost can effectively find out the impact of production, product structure and unit cost factors on the company's product cost, providing a basis for formulating cost optimization strategies. By decomposing and analyzing the unit energy cost, it can help decision makers decompose the increment, quickly locate cost problems, and improve management efficiency. Summary of the invention

[0006] Purpose of the invention: The purpose of the present invention is to provide a method for analyzing unit energy cost increment.

[0007] Technical solution: A unit energy cost incremental analysis method, comprising the following steps:

[0008] S1. Establish an analysis module to divide the energy unit cost increment into multiple category dimensions. Each dimension can define detailed categories for splitting and calculation;

[0009] S2. Configure the cost center and identify the main production process; configure the cost account, establish associations with the analysis dimension, identify the unit energy cost analysis category, and for those involving energy media, identify its energy media information and outsourcing, export, and inventory attributes;

[0010] S3. Establish an energy cost data set, calculate, aggregate and classify costs according to cost centers and cost items, and form data related to the total energy cost of the enterprise;

[0011] S4. Import the cost basis data of the comparison period and the current period, establish a group calculation model based on the dimension definition, and output the analysis results of the main calculation factors based on the group model.

[0012] Preferably, the dimensional division in step S1 needs to be split according to the composition of energy costs; its major categories should focus on energy purchases, inventory, sales and energy consumption of major process units, product structure and processing efficiency, etc.; its detailed categories should focus on the details of purchase, sales and inventory, or key energy consumption totals such as energy consumption of EMC, BOO projects, etc.; if it is a maintenance table, its structure should include the following fields: detailed category (primary key), major category, calculation method, and filter condition.

[0013] Preferably, the detailed categories in step S1 may include the following main categories: not participating in analysis, energy sales, energy purchase, energy inventory changes, process energy consumption impact, product structure impact, processing efficiency, etc.

[0014] Preferably, the cost center identification in step S2 refers to identifying the main production process units or energy consumption units of the enterprise, such as the blast furnace, converter, coking furnace, etc. of a steel enterprise.

[0015] Preferably, the cost account identification in step S2 refers to classifying the cost accounts and associating the cost center with the detailed category; if it involves energy and medium, it is also grouped according to the energy and medium.

[0016] Preferably, the basic data for cost analysis in step S3 uses cost center and cost account as keywords, and the data should include cost center output P, ​​energy consumption C, unit energy consumption UC, unit price UP, unit cost UC, and total cost TC.

[0017] Preferably, in step S4, when performing calculations, it is necessary to capture the energy cost base data of all cost centers and cost items in the current period (subscript 1) and the comparison period (subscript 0); if the cost center data does not include the total of the enterprise, it needs to be prepared manually or by other means, and the total data also needs to include the total output P of the current period and the comparison period. n 、Energy consumption C n , Energy unit consumption UC n , Unit price UP n , unit cost UC n , total cost TC n .

[0018] Preferably, the calculation model of the detailed category in step S1 should include: grouping and summarizing data, extracting energy medium data, calculating the impact of process energy consumption, calculating the impact of product structure, and calculating the total surplus; the calculation logic of the above calculation method is as follows:

[0019] (1) Grouping and summarizing data: Extract the corresponding data from the record set according to the screening conditions corresponding to the detailed categories. Obtain the total cost of the category by accumulating the records, and calculate the difference between the total cost of the category and the unit cost of the company's main product total output.

[0020]

[0021] (2) Extracting energy and medium data: Extract the corresponding data from the record set according to the screening conditions corresponding to the detailed categories; group and summarize according to each energy and medium, obtain the total cost of the group, and then sort in descending order according to the unit cost difference between the total cost of the group and the total output of the company's main products, extract the main group data accounting for 90%, and record the remaining balance as other

[0022]

[0023] (3) Calculation of process energy consumption impact: Extract corresponding data from the record set according to the screening conditions corresponding to the detailed category, group them according to the cost center, traverse the data in the group, and calculate the energy consumption difference per unit product.

[0024] ΔGC=∑(UC 1i -UC 0i )*UP 0i *P 1i ;

[0025] (4) Calculation of product structure impact: Extract the corresponding data from the record set according to the screening conditions corresponding to the detailed category and the cost center identified as the main production process; group and summarize according to the cost center, traverse the data in the group, and calculate the difference based on the product structure ratio.

[0026]

[0027] (5) Surplus calculation: Surplus calculation is allowed only once; calculate the total unit energy cost difference based on the company's total energy cost data, then calculate the sum of the detailed deviation values ​​obtained based on the detailed data, and finally subtract the sum of the detailed category differences from the total unit energy cost difference to obtain the surplus.

[0028] ΔUC=UC1-UC0.

[0029] Preferably, the basic calculation rules of the calculation model in step S4 are as follows:

[0030] (1) The calculation is performed simultaneously from top to bottom and from bottom to top;

[0031] (2) Deviation is calculated as the current period value minus the comparison period value;

[0032] (3) When extracting energy media data for analysis such as purchase, inventory, and export, generally only the energy media or factors that account for 90% of the total deviation are extracted, and the remainder is classified as others;

[0033] (4) After all sub-items are calculated, the difference from the total deviation of unit energy cost is fully included in the impact of the corresponding factors in the margin calculation.

[0034] Preferably, in step S4, the calculation results are sorted according to major categories and detailed categories, combined with the company's total unit energy cost deviation, and output as analysis results.

[0035] Beneficial effects:

[0036] (1) The present invention provides a method system for performing energy cost analysis based on key energy requirements. The method system is different from statistical analysis in the general sense and directly grasps the key points of cost analysis.

[0037] (2) The calculation model and analysis method provided by the present invention decompose and analyze the unit cost increment from multiple key perspectives, which can support the layer-by-layer decomposition of cost analysis and help to make refined decisions on energy cost control.

[0038] (3) The calculation model and analysis method provided by the present invention can automatically summarize and calculate the existing energy cost data of the system, effectively reducing the difficulty and time consumption of manual cost analysis.

[0039] (4) The major category and detailed category configuration system and its calculation method system provided by the present invention are highly configurable. Users can make configuration changes according to the needs of the enterprise to adapt to changes in the enterprise's cost decision analysis. BRIEF DESCRIPTION OF THE DRAWINGS

[0040] Figure 1 It is a schematic flow chart of the method of the present invention. DETAILED DESCRIPTION

[0041] In order to make the technical solution of the present invention clearer, the present invention is further described in detail below with reference to the accompanying drawings and specific embodiments.

[0042] Example

[0043] like Figure 1 As shown, a unit energy cost incremental analysis method includes the following steps:

[0044] Step 1: Establish an analysis module to divide the unit energy cost increment into multiple category dimensions. Each dimension can define detailed categories for splitting and calculation.

[0045] Step 2: Configure the cost center and identify the main production processes; configure the cost account, establish associations with the analysis dimensions, identify the unit energy cost analysis category, and for those involving energy media, also identify its energy media information and outsourcing, export, and inventory attributes.

[0046] Step 3: Establish an energy cost data set, calculate, aggregate and classify costs according to cost centers and cost items, and form data related to the total energy cost of the enterprise.

[0047] Step 4: Import the cost basis data for the comparison period and the current period, establish a group calculation model based on the dimension definition, and output the analysis results of the main calculation factors based on the group model.

[0048] In some embodiments, the configuration dimension in step 1 should focus on the purchase, inventory, sales and energy consumption of major process units, product structure and processing efficiency. The detailed category should focus on the details of purchase, sales and inventory, or the key energy consumption totals such as the energy consumption of EMC and BOO projects. If it is a maintenance table, its structure should include the following fields: detailed category (primary key), major category, calculation method, and filter condition.

[0049] Taking a steel enterprise as an example, its major categories and detailed categories are defined as follows:

[0050]

[0051]

[0052] Among them, purchased energy focuses on tracking the changes in the unit price of purchased energy, export inventory focuses on sales and inventory utilization, process energy consumption locates the impact of changes in key unit consumption and product structure changes, and processing efficiency feedbacks the management level of the processing and conversion links of the energy and environmental department.

[0053] In some embodiments, in step 2, selectable options may be set for cost centers and cost accounts by adding fields.

[0054] In some embodiments, in step 3, the energy cost basic data set established should include: cost center, cost account, total energy consumption, unit product energy consumption, unit price, unit cost and total cost.

[0055] Accordingly, the total energy cost data of an enterprise should also include total energy consumption, unit product energy consumption, unit price, unit cost and total cost fields and data. Depending on the situation of different enterprises, the total energy cost data of an enterprise may not be directly aggregated from the cost center.

[0056] In some embodiments, the cost analysis of an enterprise is generally a comparative analysis of the current period and the previous period data. During the calculation process, the proper order should be maintained to ensure that the residual is calculated at the end.

[0057] In some implementation cases, such as the energy cost analysis of steel enterprises mentioned above, the typical conclusions are shown in the following table.

[0058]

[0059]

[0060] Combined with the analysis conclusions, we can intuitively see that the energy consumption of the purchased parts and processes has undergone significant changes during this period, while the unit prices of coking coal and electricity, as well as changes in processing control and product structure have fluctuated greatly. Enterprises can trace the root causes from these perspectives and establish optimization plans.

[0061] The above scheme achieved the following results:

[0062] (1) A fully structured unit cost incremental analysis and explanation model is realized. The main raw materials, inventory sales and processing conversion efficiency, product structure and production energy consumption control can be directly reflected in the conclusion. According to this analysis method, the core requirements of enterprise energy costs are covered, and the results are intuitive, which is of great significance for improving enterprise energy efficiency and reducing energy costs.

[0063] (2) Fully automated analysis: After the user helps construct the configuration model, there is no need for secondary processing of the analysis direction, etc. Industrial enterprises can directly use the conclusions and make production improvements based on the conclusions.

[0064] (3) According to the analysis needs, the numerator items can be adjusted, such as adding relevant analysis categories or adjusting the detailed classification.

[0065] The above-mentioned embodiments only express several implementation methods of the present invention, and the description thereof is relatively specific and detailed, but it cannot be understood as limiting the scope of the patent of the present invention. It should be pointed out that, for ordinary technicians in this field, several variations and improvements can be made without departing from the concept of the present invention, which all belong to the protection scope of the present invention. Therefore, the protection scope of the patent of the present invention shall be subject to the attached claims.

Claims

1. A unit energy cost increment analysis method, characterized in that: The following steps are involved: S1. Establish an analysis module to divide the energy unit cost increment into multiple category dimensions. Each dimension can define detailed categories for splitting and calculation; S2. Configure the cost center and identify the main production process; configure the cost account and establish association with the analysis category dimension, identify the unit energy cost analysis category, and for those involving energy media, identify its energy media information and outsourcing, export, and inventory attributes; S3. Establish an energy cost data set, calculate, aggregate and classify costs according to cost centers and cost items, and form data related to the total energy cost of the enterprise; S4. Import the cost basis data of the comparison period and the current period, establish a group calculation model based on the dimension definition, and output the analysis results of the main calculation factors based on the group model.

2. The unit energy cost increment analysis method according to claim 1, characterized in that: The dimensional division in step S1 needs to be split according to the composition of energy costs; its major categories focus on energy purchases, inventory, sales and energy consumption of major process units, product structure and processing efficiency; its detailed categories focus on the details of purchase, sales and inventory, or key energy consumption totals such as energy consumption of EMC and BOO projects; if it is a maintenance table, its structure includes the following fields: detailed category, major category, calculation method, and filter condition.

3. The unit energy cost increment analysis method according to claim 1, characterized in that: The detailed categories in step S1 include the following main categories: not involved in analysis, energy sales, energy purchases, energy inventory changes, process energy consumption impact, product structure impact, and processing efficiency.

4. The unit energy cost increment analysis method according to claim 1, characterized in that: The cost center identification in step S2 refers to identifying the main production process units or energy consumption units of the enterprise.

5. The unit energy cost increment analysis method according to claim 1, characterized in that: The cost account identification in step S2 refers to the classification of cost accounts and the association of cost centers with detailed categories; if energy and medium are involved, they must also be grouped according to energy and medium.

6. The unit energy cost increment analysis method according to claim 1, characterized in that: The basic data for cost analysis in step S3 uses cost center and cost account as keywords, and the data includes cost center output P, ​​energy consumption C, unit energy consumption UC, unit price UP, unit cost UC, and total cost TC.

7. The unit energy cost increment analysis method according to claim 1, characterized in that: In step S4, when calculating, it is necessary to capture the energy cost basic data of all cost centers and cost items in the current period (subscript 1) and the comparison period (subscript 0); if the cost center data does not include the total of the enterprise, it needs to be prepared manually or by other means, and the total data also needs to include the total output P of the current period and the comparison period n 、Energy consumption C n , Energy unit consumption UC n , Unit price UP n , unit cost UC n , total cost TC n .

8. The unit energy cost increment analysis method according to claim 1, characterized in that: The calculation of the detailed categories in step S4 includes: grouping and summarizing data, extracting energy medium data, calculating the impact of process energy consumption, calculating the impact of product structure, and calculating the total surplus. The calculation logic of the above calculation methods is as follows: (1) Grouping and summarizing data: Extract the corresponding data from the record set according to the screening conditions corresponding to the detailed categories. Obtain the total cost of the category by accumulating the records, and calculate the difference between the total cost of the category and the unit cost of the total output of the company's main products. (2) Extracting energy and medium data: Extract the corresponding data from the record set according to the screening conditions corresponding to the detailed categories; group and summarize according to each energy and medium, obtain the total cost of the group, and then sort in descending order according to the unit cost difference between the total cost of the group and the total output of the company's main products, extract the main group data accounting for 90%, and record the remaining balance as other (3) Calculation of process energy consumption impact: Extract corresponding data from the record set according to the screening conditions corresponding to the detailed category, group them according to the cost center, traverse the data in the group, and calculate the energy consumption difference per unit product. ΔGC=∑(UC 1i -UC 0i )*UP 0i *P 1i ; (4) Calculation of product structure impact: Extract the corresponding data from the record set according to the screening conditions corresponding to the detailed category and the cost center identified as the main production process; group and summarize according to the cost center, traverse the data in the group, and calculate the difference based on the product structure ratio. (5) Surplus calculation: Surplus calculation is allowed only once; calculate the total unit energy cost difference based on the company's total energy cost data, then calculate the sum of the detailed deviation values ​​obtained based on the detailed data, and finally subtract the sum of the detailed category differences from the total unit energy cost difference to obtain the surplus. ΔUC=UC1-UC0.

9. The unit energy cost increment analysis method according to claim 1, characterized in that: The basic calculation rules of the calculation model in step S4 are as follows: (1) The calculation is performed simultaneously from top to bottom and from bottom to top; (2) Deviation is calculated as the current period value minus the comparison period value; (3) When analyzing the energy media data for purchase, inventory, and export, only the energy media or factors that account for 90% of the total deviation are extracted, and the remainder is classified as others; (4) After all sub-items are calculated, the difference from the total deviation of unit energy cost is fully included in the impact of the corresponding factors in the margin calculation.

10. The unit energy cost increment analysis method according to claim 1, characterized in that: In step S4, the calculation results are sorted according to the major categories and detailed categories, combined with the company's total unit energy cost deviation, and output as analysis results.

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