Discrete manufacturing enterprise product cost accounting method

Abstract

The invention discloses a discrete manufacturing enterprise product cost accounting method, and belongs to the technical field of commercial data processing, and the method comprises the steps: dividing the production process of each part in a product into a plurality of production processes; according to the inflow cost and the material picking cost of one production process, the in-process cost, the waste product cost and the completion cost of the production process are obtained through the processing motivation in the production process, and the inflow cost of the next production process is determined according to the completion cost; through circulation of the completion cost between continuous production processes, the completion cost of each part is obtained, so that the product cost is obtained. According to the method, the part production procedures are divided, cost circulation is carried out, refined cost control is achieved, cost accounting is independently carried out in each procedure, and data are accurate. By reasonably sharing the manufacturing cost and the waste cost, the cost transfer of cross-workshop circulation is simplified, and the cost accounting accuracy is improved.

Description

Technical Field

[0001] The invention belongs to the technical field of commercial data processing, and in particular relates to a product cost accounting method for a discrete manufacturing enterprise. Background Art

[0002] Discrete manufacturing companies face extremely complex business processes and production management challenges due to their unique industry characteristics of discrete processing, combined assembly, product diversity and complex processes. The production processes of these companies have the following significant characteristics: The manufacturing process of products and parts can be divided into multiple discrete steps, each of which can be carried out independently, which brings complex product cost accounting needs. In addition, raw materials may be fed continuously according to the production process, or they may be fed all at once when production starts. This variety of feeding methods requires companies to have a high degree of flexibility and accuracy in product cost accounting. In the process of parts production, the intermediate processes usually do not involve inventory changes, and the warehousing operation will only be carried out when the last process is completed, which requires cost accounting to achieve cross-process carryover.

[0003] Although existing technologies have made some progress in cost accounting, there are still some significant problems and challenges in practical applications. Most existing cost accounting systems usually adopt a simple allocation method when allocating indirect costs, such as allocation by working hours or output. However, this method fails to fully consider the actual driving factors of different processes, resulting in unreasonable allocation of indirect costs and affecting the accuracy of the final cost accounting.

[0004] Moreover, many existing cost accounting methods can only be calculated at the part level, and cannot be refined to the cost of a single process. For discrete manufacturing companies that require refined management, the granularity is relatively coarse and it is difficult to meet their cost management requirements. Summary of the invention

[0005] The present invention provides a product cost accounting method for discrete manufacturing enterprises to solve the problems of unreasonable allocation and inaccurate cost accounting caused by insufficient consideration of the actual driving force differences of different processes in the allocation of indirect costs, and the problem that the cost accounting granularity is coarse and does not meet the requirements of refined cost management.

[0006] The technical solution adopted by the present invention is: A discrete manufacturing enterprise product cost accounting method, comprising: Divide the production process of each part in the product into multiple production processes; According to the inflow cost and material cost of a production process, the work-in-progress cost, scrap cost and completion cost of this production process are obtained through the processing drivers within this production process, wherein the inflow cost of the next production process is determined according to the completion cost; By transferring the completion cost between consecutive production processes, the completion cost of each part is obtained to obtain the product cost.

[0007] The discrete manufacturing enterprise product cost accounting method described in the present invention also includes the following additional technical features: The work-in-progress cost, scrap cost and completion cost of this production process are obtained as follows: According to the inflow cost and material requisition cost of a production process, combined with the completion quantity, work-in-progress quantity and scrap quantity of the production process, the completion cost, work-in-progress cost and scrap cost of the production process are obtained one by one; Among them, the completed quantity is determined according to the production volume completed by the production process within a certain production cycle, the work-in-progress quantity is determined according to the unfinished material collection quantity of the production process within a certain production cycle and the amount of parts flowing in from the previous production process, and the scrap cost is determined according to the material collection quantity corresponding to the scrap production volume of the production process within a certain production cycle and the amount of parts flowing in from the previous production process.

[0008] Through the processing factors in this production process, the work-in-progress cost, scrap cost and completion cost of this production process are obtained, which are as follows: The production costs corresponding to the completed production volume and the scrap volume during the production cycle of the production process are respectively included in the completed cost and the scrap cost; Among them, the production cost at least includes the machine cost, personnel cost and security cost required for the production process.

[0009] The processing of the waste cost is as follows: According to the scrap quantity and the completed quantity in the production cycle of the production process, the scrap cost is allocated to the completed cost; or, The scrap cost of the production center and / or the enterprise corresponding to the production process is determined according to the scrap cost.

[0010] The inflow cost and the material picking cost are specifically: The inflow cost is the completion cost corresponding to the amount of parts flowing into the production process from the previous production process. When the production process is the first production process corresponding to the part, the inflow cost is 0; The material collection cost is the cost of the additional materials collected by the production process. When the production process does not collect additional materials, the material collection cost is 0.

[0011] The inflow cost and the material picking cost also include: Combined with the work-in-process cost in the production process of the previous cycle, the inflow cost and the material requisition cost corresponding to the production process of this cycle are determined.

[0012] The inflow cost of the next production process is determined based on the completion cost, specifically: Determine the inflow cost of the next production process based on the completed quantity of the production process and the quantity of parts used in the next production process; When the quantity of parts taken by the next production process is less than the completed quantity of the production process, the backlog cost of the production process is determined based on the quantity of untaken parts.

[0013] Through the circulation of the completion cost between the continuous production processes, the completion cost of each part is obtained, which is specifically: Generate a batch number according to the semi-finished products completed within a certain period of the production process, and obtain the completion cost corresponding to the batch of semi-finished products; According to the batches of semi-finished products of the parts circulating between various production processes, the completion costs corresponding to the semi-finished products are circulated, and then the completion costs of each of the parts are obtained.

[0014] The present invention also provides a computer-readable storage medium, which is used to store computer instructions, and the computer instructions are used to enable the computer to implement the discrete manufacturing enterprise product cost accounting method.

[0015] The present invention again provides an electronic device, comprising: Memory, for storing computer instructions; A processor is used to implement the discrete manufacturing enterprise product cost accounting method when executing the computer instructions.

[0016] Due to the adoption of the above technical solution, the beneficial effects achieved by the present invention are as follows: 1. In the present invention, the production process of each part in the product is divided into multiple production processes. By dividing the parts production process and transferring the completion cost between consecutive production processes, the invention realizes more sophisticated cost control. Each process is an independent calculation unit, which can more accurately record and allocate the inflow cost, material collection cost, and processing cost, and generate the process cost, scrap cost, and completion cost. At the same time, the process cost is calculated in real time, so that the enterprise can promptly discover the cost anomaly in the production process and take corresponding adjustment measures to improve production efficiency and cost control capabilities.

[0017] Traditional cost accounting methods can usually only be calculated at the part level and cannot be broken down to a single process. However, the present invention ensures the accuracy of cost data by treating each process as an independent cost accounting object.

[0018] In addition, since the cost of each process can be calculated independently, enterprises can flexibly adjust cost allocation strategies according to actual production conditions. For example, when the cost of a process exceeds expectations, they can immediately take measures to optimize resource allocation to avoid affecting subsequent processes. This precise cost data provides strong decision-making support for enterprises. Management can optimize production plans and adjust resource allocation based on the cost information of each process, thereby improving overall operational efficiency.

[0019] 2. In the present invention, according to the inflow cost and material cost of a production process, the work-in-progress cost, scrap cost and completion cost of the production process are obtained through the processing factors within the production process, wherein the inflow cost of the next production process is determined according to the completion cost. Through the circulation of completion cost, seamless cost transfer is achieved, making the cost of semi-finished products flow more smoothly between different processes.

[0020] In discrete manufacturing companies, parts often need to be transferred between multiple workshops for processing. Traditional cost accounting systems have difficulty handling the problem of cost carry-over across workshops, resulting in inaccurate cost accounting, and even duplicate calculations or omissions. The present invention simplifies the cost carry-over process across workshops by completing the cost flow, ensuring the accuracy of cost accounting. Especially in a manufacturing environment with complex processes, this improvement significantly improves the operating efficiency of the system, reduces production interruptions caused by warehousing operations, and improves the continuity and stability of production. Therefore, the invention not only optimizes the cost carry-over process across workshops, but also greatly improves the efficiency of inventory management and production continuity.

[0021] 3. In the present invention, according to the inflow cost and material cost of a production process, the process cost, scrap cost and completion cost of the production process are obtained through the processing factors in the production process, wherein the inflow cost of the next production process is determined according to the completion cost. By reasonably allocating the inflow cost, material cost and processing cost, the process cost, scrap cost and completion cost are obtained, which significantly improves the accuracy of cost accounting.

[0022] Traditional cost accounting systems usually use a simple allocation method, such as allocating indirect costs by working hours or output, but this method fails to fully consider the actual motivation differences of different processes, resulting in unreasonable allocation and affecting the accuracy of the final cost accounting. The present invention ensures the scientificity and accuracy of cost accounting by reasonably allocating the process work-in-progress cost and process scrap cost according to the process.

[0023] In addition, the present invention can also accurately calculate the cost of scrap. In this way, enterprises can better grasp the losses incurred in the production process and take corresponding improvement measures to reduce the scrap rate and improve product quality. Accurate cost accounting and reasonable cost allocation make the cost structure of the enterprise more transparent, and more scientific business strategies can be formulated based on detailed cost data, thereby improving overall operational efficiency and competitiveness. Therefore, the invention not only optimizes the allocation mechanism of processing costs, but also greatly improves the accuracy of scrap cost accounting, providing enterprises with powerful cost control and decision-making support. BRIEF DESCRIPTION OF THE DRAWINGS

[0024] The drawings described herein are used to provide a further understanding of the present invention and constitute a part of the present invention. The exemplary embodiments of the present invention and their descriptions are used to explain the present invention and do not constitute an improper limitation of the present invention. In the drawings: Figure 1 The present invention is a flowchart of a discrete manufacturing enterprise product cost accounting method according to an embodiment of the present invention. DETAILED DESCRIPTION

[0025] In order to more clearly illustrate the overall concept of the present invention, a detailed description is given below in an exemplary manner in conjunction with the accompanying drawings.

[0026] In the following description, many specific details are set forth to facilitate a full understanding of the present invention. However, the present invention may also be implemented in other ways different from those described herein. Therefore, the protection scope of the present invention is not limited to the specific embodiments disclosed below.

[0027] like Figure 1 As shown, a discrete manufacturing enterprise product cost accounting method includes: S100: Divide the production process of each part in the product into multiple production processes.

[0028] The main purpose of this step is to achieve more sophisticated cost control and efficient cross-workshop flow management by clearly dividing the parts production process, facilitating the flow of costs between processes. By independently costing each process, the company can more accurately record and allocate inflow costs, material costs, and processing costs, thereby improving the accuracy and reliability of cost data.

[0029] It can be understood that discrete manufacturing companies are those whose production process can be divided into multiple independent steps, each of which can be carried out independently. The products of such companies are usually distinguishable and non-continuous, and each product or part may go through multiple different processes and work centers during the production process.

[0030] In discrete manufacturing enterprises, in order to achieve more refined cost control and efficient cross-workshop flow management, the product production process is first divided into detailed steps, and each step is regarded as an independent cost accounting unit.

[0031] Then, by completing the flow of costs between different processes, not only more refined cost control is achieved, but also the cost transfer process across workshops is simplified, ensuring the accuracy and smoothness of cost accounting.

[0032] It can be understood that the cost flow between adjacent processes only records the data of the number and cost of parts after the parts production process, and transfers the costs through adjacent parts production processes, rather than adding warehousing and storage operations in the real environment for the parts produced after the parts production process is completed.

[0033] This reduces the frequency of actual warehousing and warehousing operations, reduces the burden on the inventory system, and improves the overall system's operating efficiency and production continuity. In this way, companies can better grasp the actual cost of each process, promptly discover and resolve potential cost anomalies, and improve production efficiency and cost control capabilities.

[0034] S200: According to the inflow cost and material receiving cost of a production process, the work-in-progress cost, scrap cost and completion cost of the production process are obtained through the processing factors within the production process, wherein the inflow cost of the next production process is determined according to the completion cost.

[0035] The main purpose of this step is to accurately calculate the completion cost of each process by comprehensively considering various cost elements (inflow cost, material collection cost, processing motivation), and pass it on to the next process to ensure the accuracy and continuity of cost accounting for the entire production process.

[0036] Firstly, according to the inflow cost and material receiving cost of a single part production process and the processing motivation of the process, the work-in-progress cost, scrap cost and completion cost of the process are calculated.

[0037] Then, this completed cost is used as the outflow cost of this process and the inflow cost of the next process. This method not only ensures the accuracy of the cost data of each process, but also realizes the seamless transmission of cost information between different processes.

[0038] It can be understood that outflow cost refers to the cost involved when a part is transferred from the previous process to the next process during the production process. The outflow cost is obtained through the completion cost of this step.

[0039] Work-in-progress costs refer to the costs of resources that have been invested in a certain production process. These costs usually include inflow costs and material collection costs. Work-in-progress costs are usually directly related to the process. The processing efficiency and the number of work-in-progress vary greatly in different production processes. Therefore, the work-in-progress costs are allocated according to the process to improve the accuracy of cost accounting.

[0040] Scrap costs refer to the costs involved in products that cannot be further processed or do not meet quality standards (i.e. scrap) due to quality problems or other reasons during the production process. Scrap costs are usually directly related to the process. The scrap rate and other factors vary greatly in different production processes. Therefore, allocating the process work-in-progress costs by process can also improve the accuracy of cost accounting.

[0041] In this step, the work-in-progress cost, scrap cost and completion cost of a single part production process are comprehensively calculated, and the completion cost is included in the inflow cost of the next process. This method ensures the accuracy of the cost data of each process and realizes the seamless transmission of cost information between different processes. In this way, enterprises can better grasp the actual cost of each process, timely discover and solve potential cost anomalies, thereby improving production efficiency and cost control capabilities. This precise cost accounting method not only improves the reliability of cost data, but also provides enterprises with strong decision-making support, which helps to optimize production plans and resource allocation.

[0042] S300: Obtaining the completion cost of each of the parts through the circulation of the completion cost between consecutive production processes to obtain the product cost.

[0043] The main purpose of this step is to calculate the cost of each part and its production process step by step through a systematic method, and finally get the total cost of the entire product. This method can ensure that the cost of each part and process is accurately recorded and transmitted, so as to achieve comprehensive and accurate product cost accounting.

[0044] First, decompose the product into multiple parts. Decompose the product into its constituent parts, each of which corresponds to one or more production processes. Each part is treated as an independent cost accounting unit, and its cost in each process is recorded.

[0045] Secondly, calculate the cost of a single part. For each part, starting from the first process, calculate the cost of each process in turn (including production cost, scrap cost and completion cost), and transfer these costs step by step according to the process. After each process is completed, the completion cost of the process is included in the inflow cost of the next process, forming a layer-by-layer transfer of costs.

[0046] Next, calculate the cost of multiple parts. Repeat the above steps according to the product structure (BOM, bill of materials) to calculate the cost of all the parts involved. The cost of a part is the cost of the last production process of the part. Summarize the cost of each part according to its combination relationship in the product and accumulate it to form the total cost of the final product.

[0047] Finally, consider the cost of the assembly process. After the cost of all parts is calculated, it is also necessary to consider the assembly process of the final product and include the costs incurred during the assembly process (such as assembly labor, equipment use, etc.) into the total cost.

[0048] This method not only ensures the accuracy of cost data for each part and process, but also realizes the seamless transmission of cost information between different processes, providing enterprises with powerful decision-making support, helping to optimize production planning and resource allocation, and improving overall operational efficiency.

[0049] As a preferred embodiment of the present invention, the in-process cost, waste cost and completion cost of this production process are obtained, specifically: According to the inflow cost and material requisition cost of a production process, combined with the completion quantity, work-in-progress quantity and scrap quantity of the production process, the completion cost, work-in-progress cost and scrap cost of the production process are obtained one by one; Among them, the completed quantity is determined according to the production volume completed by the production process within a certain production cycle, the work-in-progress quantity is determined according to the unfinished material collection quantity of the production process within a certain production cycle and the amount of parts flowing in from the previous production process, and the scrap cost is determined according to the material collection quantity corresponding to the scrap production volume of the production process within a certain production cycle and the amount of parts flowing in from the previous production process.

[0050] This implementation method aims to accurately calculate the completion cost, work-in-progress cost and scrap cost of each production process by comprehensively considering the inflow cost, material cost, completion quantity, work-in-progress quantity and scrap quantity of the production process. This not only helps to improve the accuracy of cost accounting, but also provides enterprises with timely cost information, making it easier to discover and solve potential cost anomalies.

[0051] Inflow cost refers to the completion cost corresponding to the parts flowing in from the previous production process. For the first process, the inflow cost is 0.

[0052] The material cost is determined based on the cost of the additional materials collected in the production process. If no additional materials are collected, the material cost is 0.

[0053] In this embodiment, cost allocation is performed in combination with production volume, wherein the completion volume is determined based on the actual production volume of the production process completed within a certain production cycle.

[0054] The work-in-progress quantity is determined based on the amount of material picked that has not been completed in the same production cycle and the amount of parts flowing in from the previous process.

[0055] The amount of scrap is determined based on the amount of material picked corresponding to the amount of scrap generated during the production process within a certain production cycle and the amount of parts flowing in from the previous process.

[0056] Based on the above basic cost data (inflow cost and material receiving cost) and production volume (completed quantity, work-in-progress quantity, and scrap quantity), the completed cost, work-in-progress cost, and scrap cost of the production process are calculated one by one.

[0057] Suppose a discrete manufacturing company is producing a complex mechanical part that needs to go through multiple processes. Take one of the typical processes as an example: For the inflow cost, assuming that this process is the second process, its inflow cost is the cost of completing the parts in the previous process, which is 50 yuan.

[0058] As for the material picking cost, an additional material worth 20 yuan needs to be added in this process.

[0059] As for the completion quantity, the process completed 100 qualified products within one production cycle.

[0060] For the work-in-progress, due to some reasons, 20 products were not completed on time, and the cost of these products needs to be included in the work-in-progress cost.

[0061] As for the amount of scrap, 5 pieces of scrap were generated during the production process, and the raw materials consumed by these scraps and the parts flowing in from the previous process must also be included in the scrap cost.

[0062] With the above data, the completion cost, work-in-progress cost and scrap cost of the process can be accurately calculated, thereby providing accurate cost information for subsequent processes.

[0063] This implementation method ensures the scientificity and accuracy of cost accounting by recording and allocating various cost elements in detail, and can grasp the actual cost of each process in real time, helping enterprises to adjust resource allocation strategies in time and avoid unnecessary waste.

[0064] In addition, through careful cost management, continuous improvement in the production process can be promoted, scrap rate can be reduced, product quality can be improved, and overall operational efficiency can be improved.

[0065] In summary, this embodiment achieves accurate calculation of production process costs.

[0066] As a preferred embodiment of this implementation, the work-in-progress cost, scrap cost and completion cost of this production process are obtained through the processing factors in this production process, specifically: The production costs corresponding to the completed production volume and the scrap volume during the production cycle of the production process are respectively included in the completed cost and the scrap cost; Among them, the production cost at least includes the machine cost, personnel cost and security cost required for the production process.

[0067] The purpose of this embodiment is to directly link the machine cost, personnel cost and guarantee cost generated in the production process to the completion volume and scrap volume by combining the processing factors (such as machine hours, personnel hours, etc.) within the production process, so as to accurately allocate the production cost to the completion cost and scrap cost. This process solves the problem of unreasonable indirect cost allocation caused by not considering the differences in process-level factors in traditional cost accounting, and ensures the refinement and accuracy of cost accounting.

[0068] Among them, processing drivers refer to specific activities that drive production costs, such as machine hours (such as equipment operating time), man-hours (such as manual operation time), and support costs (such as energy consumption, maintenance costs, etc.).

[0069] It is understandable that the composition of production costs generally includes: machine costs, such as equipment depreciation, energy consumption, and maintenance costs related to the production process; personnel costs, such as wages and benefits of employees directly involved in production; and security costs, such as costs required for auxiliary production, such as workshop lighting, air conditioning, and safety protection.

[0070] Material flow records record the detailed information (such as quantity, batch, status) of raw materials, semi-finished products and scrapped materials used in the production process.

[0071] Motivation recording: collect processing motivation data (such as equipment working hours and labor working hours) in real time through sensors, working time recording systems, etc.

[0072] Indirect cost allocation is to allocate the manufacturing costs (such as department costs) in the general ledger to each process according to the motivation (such as labor hours).

[0073] Allocate machine costs, personnel costs and support costs to completion costs in proportion to the volume of production completed during the production cycle.

[0074]

[0075] According to the amount of scrap in the production cycle, the corresponding cost is allocated to the scrap cost in proportion.

[0076]

[0077] In this embodiment, the cost allocation ratio is dynamically adjusted according to the actual driving factor data in the production cycle to ensure the real-time nature of cost accounting. If the scrap rate of a certain process is found to be abnormally high, the system will trigger an early warning and trace the cause (such as equipment failure or personnel operation problem).

[0078] In a specific embodiment, a company produces a precision mechanical part, which needs to go through three processes: "turning → heat treatment → assembly". Take the "heat treatment process" as an example: The processing motivations include: machine cost, energy consumption cost of heat treatment furnace is 500 yuan / hour, running time is 10 hours; personnel cost, operator salary is 200 yuan / hour, working hours are 5 hours; security cost, workshop air conditioning and safety protection cost is 150 yuan.

[0079] Production data includes the completed quantity, 100 pieces; the scrapped quantity, 5 pieces; and the total production quantity, 105 pieces.

[0080] The total cost is: machine cost: 500 yuan / hour × 10 hours = 5,000 yuan; personnel cost: 200 yuan / hour × 5 hours = 1,000 yuan; security cost: 150 yuan; total: 5,000+1,000+150=6,150 yuan.

[0081] The completion cost is

[0082] The scrap cost is

[0083] This embodiment achieves refined cost accounting at the production process level by associating processing factors with cost elements, solving the problems of unreasonable cost allocation and coarse granularity in traditional methods. In addition to the accuracy of cost data, it can also provide enterprises with real-time production optimization support through dynamic adjustment and anomaly detection mechanisms, ultimately improving overall operational efficiency and competitiveness.

[0084] Specifically, the processing of the waste cost is as follows: According to the scrap quantity and the completed quantity in the production cycle of the production process, the scrap cost is allocated to the completed cost; or, The scrap cost of the production center and / or the enterprise corresponding to the production process is determined according to the scrap cost.

[0085] The purpose of this step is to solve the cost distortion problem caused by the unreasonable allocation of scrap costs in traditional cost accounting by flexibly handling scrap costs. Specifically, the scrap costs are reasonably allocated to the qualified product costs to avoid cost inflation or omissions. Alternatively, by separately calculating scrap costs, companies can help locate abnormal problems in the production process (such as equipment failure or process defects). Clarifying the attribution of scrap costs provides management with a clearer basis for cost decision-making.

[0086] Example 1: Scrap cost allocation strategy When there is both scrap and finished goods in a production process, you can choose to allocate the scrap cost to the finished goods cost in proportion.

[0087]

[0088] In this embodiment, the cost of qualified products is not underestimated due to the direct inclusion of waste products in the loss. The allocation ratio is dynamically adjusted according to the waste rate to adapt to production fluctuations.

[0089] Example 2: Scrap disposal strategy for waste cost The scrap cost is separately included in the scrap cost of the production center or enterprise and does not participate in the cost flow of subsequent processes.

[0090] Scrap costs are calculated by production center (such as workshop) to evaluate the efficiency of each production unit. Scrap costs of all production centers are summarized to form the total scrap cost of the enterprise for overall cost analysis.

[0091] This embodiment quickly locates the root cause of quality problems by tracing the scrap cost of a specific production center and incorporates the scrap cost into the production performance evaluation system as an independent indicator.

[0092] It is understandable that in the material flow record and the cause record, the scrap cost is marked through the "status" field (such as "workshop scrap") to ensure data traceability. Combined with the "process completion period" field, the scrap cost is counted by month or cycle to support cost fluctuation analysis.

[0093] In a specific embodiment, a company produces a precision gear whose heat treatment process results in a 5% scrap rate due to abnormal equipment parameters.

[0094] The scrap cost data includes scrap quantity, 50 pieces; completed quantity, 950 pieces; scrap cost, machine cost (2,000 yuan), personnel cost (1,500 yuan), and support cost (500 yuan), totaling 4,000 yuan.

[0095] Amortize to completion cost

[0096] The cost of each qualified product increases by approximately 0.21 yuan, and the cost accounting is closer to reality.

[0097] This step solves the problems of unreasonable cost allocation and difficulty in tracing the source of problems in traditional methods through flexible processing of scrap costs (allocation or independent accounting). In addition to the accuracy of cost accounting, it also provides enterprises with a powerful tool to optimize production processes, reduce resource waste and enhance competitiveness through data-driven analysis capabilities.

[0098] Specifically, the inflow cost and the material collection cost are as follows: The inflow cost is the completion cost corresponding to the amount of parts flowing into the production process from the previous production process. When the production process is the first production process corresponding to the part, the inflow cost is 0; The material collection cost is the cost of the additional materials collected by the production process. When the production process does not collect additional materials, the material collection cost is 0.

[0099] The purpose of this step is to achieve refined accounting of production process costs by clarifying "inflow costs" and "material picking costs", and to solve the problem of inaccurate accounting caused by the failure to distinguish between cost transfers between processes and dynamic material picking in traditional methods. Specifically, ensure the transparency of cost transfers between processes and avoid cost data gaps caused by the lack of clarity of "inflow costs". By recording "material picking costs" in real time, companies are supported to dynamically monitor material consumption during the production process. Refine cost accounting to the process level to meet the needs of discrete manufacturing companies for refined cost management.

[0100] The inflow cost is the completion cost of the parts flowing into the current process from the previous process. If the current process is the first process of the part, the inflow cost is 0 because there is no upstream process.

[0101]

[0102] The material picking cost is the cost of the additives (such as raw materials and auxiliary materials) actually picked up in the current process. If the current process does not pick up additives, the material picking cost is 0.

[0103]

[0104] Obtain the completion cost and quantity of parts completed in the previous process from the management system, and collect material requisition documents, work order information, etc. in real time.

[0105] In a specific embodiment, a company produces a precision gear, and its process route includes three processes: "turning → heat treatment → assembly". Take the "heat treatment process" as an example: For the first process (turning process), the completion cost is 100 yuan / piece (including material and processing factor costs). The number of inflow parts: 100 pieces. Inflow cost: Turning process is the first process, so the inflow cost is 0. Material collection cost: The cost of raw materials collected for turning process is 80 yuan / piece × 100 pieces = 8,000 yuan.

[0106] For the second process (heat treatment process), the inflow cost: the completion cost from the turning process is 100 yuan / piece × 100 pieces = 10,000 yuan. The material picking cost: the heat treatment process does not pick additional materials, so the material picking cost is 0.

[0107] The inflow cost of the "heat treatment process" (10,000 yuan) can be directly traced back to the completion cost of the turning process, avoiding data gaps.

[0108] This step ensures that the cost data of each process is accurate to the part level through the refined definition of "inflow cost" and "material picking cost", avoiding errors caused by not distinguishing processes in traditional methods. Real-time monitoring of material picking costs helps companies identify material waste or process improvement opportunities. The cost circulation mechanism reduces physical inventory operations and improves production continuity. Clear cost data provides companies with real-time production cost analysis, supports management to optimize production plans, adjust resource allocation, and reduce overall operating costs.

[0109] Specifically, the inflow cost and the material collection cost also include: Combined with the work-in-process cost in the production process of the previous cycle, the inflow cost and the material requisition cost corresponding to the production process of this cycle are determined.

[0110] The purpose of this step is to ensure that the inflow costs and material costs of the current cycle can continuously and accurately reflect the continuity of the production process by combining the work-in-process costs of the previous production cycle. Specifically, solve the cost data gap problem caused by interruptions in the production cycle and ensure the consistency of process cost accounting. By reusing the unfinished work-in-process costs of the previous cycle, duplicate material collection or cost waste can be reduced. Ensure that the cost accounting of the current cycle includes the unfinished work-in-process costs of the previous cycle to avoid cost omissions.

[0111] Work-in-progress costs refer to the costs corresponding to the unfinished production volume in the previous cycle, including inflow costs, material requisition costs and processing motivation costs.

[0112] Extract the "work-in-progress cost" data of the previous cycle from the cost system, which must include the following fields: Process number: clearly corresponds to the production process. Work-in-progress quantity: the unfinished production volume of the previous cycle. Work-in-progress cost amount: the total cost corresponding to the unfinished work-in-progress.

[0113] The work-in-process cost of the previous cycle is used as the initial cost of the current cycle to ensure the continuity of cost accounting.

[0114] Determine inflow costs

[0115] If the current process is the first process, the work-in-progress cost of the previous cycle is 0, which only includes the material cost of the current cycle. If there are unfinished work-in-progress across cycles, the work-in-progress cost of the previous cycle needs to be directly included in the inflow cost of the current cycle.

[0116] In addition, dynamic material collection is implemented, and the amount of material collection required for the current cycle is calculated based on the number of products in production in the previous cycle. For example, if 100 products were not completed in the previous cycle, the current cycle needs to continue to collect materials to complete the remaining processes.

[0117]

[0118] It is important to compare the work-in-progress quantity of the previous cycle with the current cycle's withdrawal quantity to ensure data logic consistency. For example, if 100 pieces were in-progress in the previous cycle and 80 pieces were withdrawn for continued production in the current cycle, it is necessary to verify whether the remaining 20 pieces were processed due to process changes or scrapping. If a data mismatch is found (such as the withdrawal quantity exceeds the work-in-progress quantity), the system will trigger an early warning and trace the cause (such as data entry errors or process interruptions).

[0119] In a specific embodiment, a company produces a precision part whose turning process is divided into two production cycles (cycle 1 and cycle 2).

[0120] The data for cycle 1 include: number of units in process: 50 pieces; cost of units in process: RMB 2,000 (including machine and personnel costs); reason: processing was not completed due to equipment failure.

[0121] For cycle 2, the inflow cost of the current cycle = 2,000 yuan (the work-in-process cost of the previous cycle) + 0 yuan (no new inflow cost from the upstream process, because the current process is a continuation of the turning process) = 2,000 yuan The additional material cost of RMB 300 is required (to complete the processing of the remaining 50 pieces). The total material cost is RMB 300.

[0122] In this step, the continuity and integrity of cost data are ensured by integrating the work-in-progress costs of the previous cycle, avoiding cost omissions or repeated calculations caused by periodic interruptions. Accurately calculate the material demand for the current cycle, reduce unnecessary material waste, and support lean production. Based on the association mechanism of batch numbers and process numbers, accurate cross-cycle cost tracing is achieved to support long-term cost analysis and decision-making. Avoid repeated data entry caused by periodic interruptions, reduce the burden of manual operations, and improve the level of system automation.

[0123] As a preferred implementation of the present invention, the inflow cost of the next production process is determined according to the completion cost, specifically: Determine the inflow cost of the next production process based on the completed quantity of the production process and the quantity of parts used in the next production process; When the quantity of parts taken by the next production process is less than the completed quantity of the production process, the backlog cost of the production process is determined based on the quantity of untaken parts.

[0124] The purpose of this implementation is to ensure the accuracy and continuity of cost circulation by associating the completion quantity of the current process with the quantity to be used in the next process, and to deal with the backlog costs caused by unused parts. Specifically, it ensures that the inflow cost of the next process only includes the cost of the parts actually used to avoid inflated or missed costs. When the production plan is adjusted or the connection between processes is abnormal, the backlog cost accounting can be used to avoid cost retention and improve resource utilization. It supports enterprises to monitor inventory backlogs in the production process in real time to reduce capital occupation and waste.

[0125] The inflow cost is the inflow cost of the next process, which is equal to the completion cost of the part of the completed quantity of the current process actually used by the next process.

[0126]

[0127] Backlog cost refers to the cost corresponding to the portion of the current process's completed quantity that has not been used by the next process. It needs to be calculated separately and included in the work-in-progress cost or scrap cost of the current process.

[0128]

[0129] It should be noted that the completed quantity of the current process, the quantity taken and the backlog quantity of the next process are compared to ensure that the total data is consistent. For example, if the current process completes 100 pieces and the next process takes 80 pieces, the backlog should be 20 pieces, otherwise a data abnormality prompt will be triggered.

[0130] If abnormal backlog costs are found (such as long-term non-circulation), the system can trace back to the specific batch number and locate the cause of the problem (such as process changes or demand adjustments).

[0131] As a specific example, a military enterprise produces a precision part, and its process route is "turning → heat treatment → assembly". Take the turning process and heat treatment process as an example: The turning process data includes: completed quantity: 100 pieces; completed cost, 10,000 yuan (including material and processing costs).

[0132] The actual number of parts used in the heat treatment process: 80 pieces.

[0133]

[0134]

[0135] Among them, the inflow cost of 8,000 yuan in the heat treatment process is directly related to the 100 pieces of completed work in the turning process, avoiding cost gaps. The unused backlog cost of 20 pieces (2,000 yuan) is calculated separately, and the company can optimize production plans or deal with inventory accordingly.

[0136] In this embodiment, by accurately associating the completed quantity with the issued quantity, it is ensured that the inflow cost of the next process only includes the actual consumption part, avoiding the cost distortion caused by not considering the difference in the traditional method. The separate accounting of the backlog cost helps enterprises quickly identify the problem of inventory backlog and reduce capital occupation and storage costs. For example, the 20 parts that were not issued in the case can be processed in time. The early warning mechanism automatically triggered by the system (such as the backlog exceeding the threshold) can promote the dynamic adjustment of the production plan and reduce the waste of resources caused by improper process connection. Clear cost flow and backlog data provide enterprises with a real-time analysis basis, supporting management to optimize production processes, adjust resource allocation, and improve overall operational efficiency.

[0137] As a preferred embodiment of the present invention, the completion cost of each part is obtained by transferring the completion cost between consecutive production processes, specifically: Generate a batch number according to the semi-finished products completed within a certain period of the production process, and obtain the completion cost corresponding to the batch of semi-finished products; According to the batches of semi-finished products of the parts circulating between various production processes, the completion costs corresponding to the semi-finished products are circulated, and then the completion costs of each of the parts are obtained.

[0138] The purpose of this implementation is to achieve seamless cost transfer between processes through semi-finished product batch numbers, solving the problems of low cost accounting efficiency and data opacity caused by frequent warehousing operations in traditional methods. Specifically, the cost of semi-finished products is tracked by batch number to ensure that the completion cost of each process is accurately transferred to the next process. Avoid the system burden caused by frequent warehousing in and out of the intermediate process, and improve production continuity. Support automatic cost transfer in cross-workshop production processes, and simplify the cost accounting process in complex process environments.

[0139] The semi-finished product batch number refers to a unique identifier generated when the process is completed, which is used to associate the completion cost, production information and flow path of the semi-finished product.

[0140] When a process is completed (such as the turning process), the system automatically generates a batch number and records its completion cost. The batch cost is generated based on the completion cost of the process (including inflow cost, material collection cost, and processing driver cost). The production cycle, process number, completion quantity, scrap quantity, etc. corresponding to the batch number are recorded.

[0141] When the next process uses the semi-finished product, its completion cost is directly inherited through the batch number without the need for recalculation.

[0142]

[0143] The cost of all batches is traced back from the last process, and gradually accumulated to form the total cost of the parts. If a batch of semi-finished products is used by multiple parts, its cost is allocated to each part in proportion.

[0144] Record the completion cost, circulation path and status (such as "workshop in process" and "circulated") of each batch number. Use the "workshop completed process" field to determine the cross-workshop circulation node to ensure the accuracy of cost transfer. If it is found that the semi-finished product of a batch number has not been used by the next process, the system will mark it as a "backlog batch" and trigger the backlog cost accounting.

[0145] In a specific embodiment, a company produces a precision part with a process route of "turning → heat treatment → assembly". Take the semi-finished product flow as an example: For the turning process, 100 semi-finished products are completed, generating batch number BH-202301, and the completion cost is 10,000 yuan.

[0146] For the heat treatment process, 100 semi-finished products with batch number BH-202301 were taken and processed to generate a new batch number BH-202302. The completion cost was 15,000 yuan (including turning cost of 10,000 yuan + heat treatment cost of 5,000 yuan).

[0147] For the assembly process, 100 semi-finished products with batch number BH-202302 were used, and the final completion cost was 20,000 yuan (including heat treatment cost of 15,000 yuan + assembly cost of 5,000 yuan).

[0148] The final part cost is 20,000 yuan, of which turning cost: 10,000 yuan (inherited from batch number BH-202301); heat treatment cost: 5,000 yuan (added in batch number BH-202302); assembly cost: 5,000 yuan (added in the final process).

[0149] The cost of the turning process can be traced through the batch number BH-202301, avoiding the data gap caused by the failure to carry forward the cost of the intermediate process in the traditional method. The semi-finished products completed in the turning process do not need to be actually put into storage, but only circulate through the batch number, reducing inventory operations.

[0150] This implementation method uses batch numbers to achieve seamless cost transfer between processes, ensuring accurate transmission of cost data at each link and avoiding errors caused by non-transfer of costs in intermediate links in traditional methods. The cost transfer mechanism reduces physical inventory operations and supports the continuous operation of production processes, especially for complex process scenarios. The combination of batch numbers and "workshop completion process" marks ensures the automation of cross-workshop cost transfers and simplifies the complexity of multi-workshop collaboration. At the same time, clear batch cost data provides enterprises with real-time and transparent cost analysis, supporting management to optimize production plans, adjust resource allocation, and reduce overall operating costs.

[0151] The present invention also provides a computer-readable storage medium, which is used to store computer instructions, and the computer instructions are used to enable a computer to execute the discrete manufacturing enterprise product cost accounting method, thereby being able to achieve any effect of the discrete manufacturing enterprise product cost accounting method, which will not be elaborated here.

[0152] The present invention again provides an electronic device, comprising: Memory, for storing computer instructions; The processor is used to implement the discrete manufacturing enterprise product cost accounting method when executing the computer instructions, so it can achieve any effect of the discrete manufacturing enterprise product cost accounting method, which will not be elaborated here.

[0153] Anything not described in the present invention can be achieved by adopting or drawing on existing technologies.

[0154] The various embodiments in this specification are described in a progressive manner, and the same or similar parts between the various embodiments can be referenced to each other, and each embodiment focuses on the differences from other embodiments.

[0155] The above description is only an embodiment of the present invention and is not intended to limit the present invention. For those skilled in the art, the present invention may have various modifications and variations. Any modification, equivalent substitution, improvement, etc. made within the spirit and principle of the present invention should be included in the scope of the claims of the present invention.

Claims

1. A product cost accounting method for a discrete manufacturing enterprise, characterized in that: include: Divide the production process of each part in the product into multiple production processes; According to the inflow cost and material cost of a production process, the work-in-progress cost, scrap cost and completion cost of this production process are obtained through the processing drivers within this production process, wherein the inflow cost of the next production process is determined according to the completion cost; By transferring the completion cost between consecutive production processes, the completion cost of each part is obtained to obtain the product cost.

2. The discrete manufacturing enterprise product cost accounting method according to claim 1, characterized in that: The work-in-progress cost, scrap cost and completion cost of this production process are obtained as follows: According to the inflow cost and material requisition cost of a production process, combined with the completion quantity, work-in-progress quantity and scrap quantity of the production process, the completion cost, work-in-progress cost and scrap cost of the production process are obtained one by one; Among them, the completed quantity is determined according to the production volume completed by the production process within a certain production cycle, the work-in-progress quantity is determined according to the unfinished material collection quantity of the production process within a certain production cycle and the amount of parts flowing in from the previous production process, and the scrap cost is determined according to the material collection quantity corresponding to the scrap production volume of the production process within a certain production cycle and the amount of parts flowing in from the previous production process.

3. The discrete manufacturing enterprise product cost accounting method according to claim 2, characterized in that: Through the processing factors in this production process, the work-in-progress cost, scrap cost and completion cost of this production process are obtained, which are as follows: The production costs corresponding to the completed production volume and the scrap volume during the production cycle of the production process are respectively included in the completed cost and the scrap cost; Among them, the production cost at least includes the machine cost, personnel cost and security cost required for the production process.

4. The discrete manufacturing enterprise product cost accounting method according to claim 3 is characterized in that: The processing of the waste cost is as follows: According to the scrap quantity and the completed quantity in the production cycle of the production process, the scrap cost is allocated to the completed cost; or, The scrap cost of the production center and / or the enterprise corresponding to the production process is determined according to the scrap cost.

5. The discrete manufacturing enterprise product cost accounting method according to claim 2, characterized in that: The inflow cost and the material picking cost are specifically: The inflow cost is the completion cost corresponding to the amount of parts flowing into the production process from the previous production process. When the production process is the first production process corresponding to the part, the inflow cost is 0; The material collection cost is the cost of the additional materials collected by the production process. When the production process does not collect additional materials, the material collection cost is 0.

6. The discrete manufacturing enterprise product cost accounting method according to claim 5 is characterized in that: The inflow cost and the material picking cost also include: Combined with the work-in-process cost in the production process of the previous cycle, the inflow cost and the material requisition cost corresponding to the production process of this cycle are determined.

7. The discrete manufacturing enterprise product cost accounting method according to claim 1, characterized in that: The inflow cost of the next production process is determined based on the completion cost, specifically: Determine the inflow cost of the next production process based on the completed quantity of the production process and the quantity of parts used in the next production process; When the quantity of parts taken by the next production process is less than the completed quantity of the production process, the backlog cost of the production process is determined based on the quantity of untaken parts.

8. The discrete manufacturing enterprise product cost accounting method according to claim 1, characterized in that: Through the circulation of the completion cost between the continuous production processes, the completion cost of each part is obtained, which is specifically: Generate a batch number according to the semi-finished products completed within a certain period of the production process, and obtain the completion cost corresponding to the batch of semi-finished products; According to the batches of semi-finished products of the parts circulating between various production processes, the completion costs corresponding to the semi-finished products are circulated, and then the completion costs of each of the parts are obtained.

9. A computer-readable storage medium, characterized in that: The computer-readable storage medium is used to store computer instructions, and the computer instructions are used to enable a computer to execute the discrete manufacturing enterprise product cost accounting method as described in any one of claims 1 to 8.

10. An electronic device, characterized in that: include: Memory, for storing computer instructions; A processor, used to implement the discrete manufacturing enterprise product cost accounting method as described in any one of claims 1 to 8 when executing the computer instructions.

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