Budget accounting system for financial accounting

Abstract

The invention relates to the technical field of financial data processing, and particularly discloses a budget accounting system for financial accounting. Comprising an information collector, a solid state disk, a central processing unit, an adjusting module, a monitoring module, a tracing module, a display terminal and a server. The executed budget index in the preset budget execution time period is monitored, whether the budget deviation exists or not is judged through analysis, and the problem that the budget exceeds the standard in the budget execution process is found in time, so that a target enterprise can take measures in time for adjustment, it is guaranteed that a project is advanced according to a plan, and the efficiency is improved. Meanwhile, accurate tracing is conducted on a multi-dimensional level, the situation is displayed according to the tracing result, the problem in budget execution can be found and solved in time, experience reference and a clear direction can be provided for follow-up budget management, effective control and dynamic optimization of budget execution are achieved, and the budget execution efficiency is improved. An enterprise can take targeted measures to solve problems in time, and the budget management level is improved.

Description

Technical Field

[0001] The present invention relates to the technical field of financial data processing, and particularly to a budget accounting system for financial accounting. Background Art

[0002] In modern enterprise financial management, accurate budget management is crucial for the stable operation and sustainable development of enterprises. With the increasingly fierce market competition, enterprises are facing a complex and ever-changing business environment, the number of projects is increasing continuously, and the business scope is expanding continuously, making the difficulty of budget management increase day by day.

[0003] From the perspective of the budget formulation link, in the past, when enterprises determined the project budget, they often lacked a comprehensive and accurate reference basis. On the one hand, the comprehensive consideration of elements such as project basic information, business content, and resource requirements was insufficient. It might only be estimated based on experience or simple historical data, resulting in the disconnection between the budget and the actual needs. For example, in some emerging business projects, due to the lack of detailed references for similar projects, the budget formulation was prone to deviation. Either the budget was too high, causing resource waste, or the budget was too low, affecting the project progress. On the other hand, the market environment is in dynamic change, and factors such as market share, sales situation, production cost, and customer demand are changing all the time. The traditional budget method is difficult to quickly and effectively incorporate these changing factors, making the budget unable to adapt to market fluctuations, lacking flexibility and foresight.

[0004] In terms of budget review, traditional methods are usually relatively simple and extensive, lacking scientific and reasonable review criteria and rigorous review processes. Many times, only by manually comparing budget indicators with limited reference indicators, it is difficult to conduct an in-depth and comprehensive evaluation of the rationality of budget indicators. This may lead to the passing of unreasonable budgets, laying hidden dangers for subsequent budget implementation. For example, during the project implementation process, there are frequent budget supplements or adjustments, affecting the normal progress of the project and the enterprise's capital planning.

[0005] There are also defects in the budget execution monitoring link. Traditional monitoring methods often cannot timely and accurately grasp the budget execution progress and cannot discover the deviations in the budget execution process in real time. For example, it cannot effectively combine the executed budget indicators with the actual progress of the project for analysis, resulting in inaccurate judgment of the budget execution situation. When budget deviations are found, it is also difficult to quickly and accurately trace the reasons for the deviations, and it is impossible to clarify whether it is due to business quality problems, external environment changes, or internal management deficiencies and other factors, making it difficult for enterprises to take targeted measures for improvement and adjustment, thereby affecting the overall operation efficiency and economic benefits of the enterprise.

[0006] To solve the above defects, a technical solution is provided now. Summary of the Invention

[0007] The object of the present invention is to provide a budget accounting system for financial accounting to solve the problems raised in the above background.

[0008] The object of the present invention can be achieved by the following technical solutions: A budget accounting system for financial accounting, comprising: an information collector, a solid-state drive, a central processing unit, an adjustment module, a monitoring module, a tracing module, a display terminal and a server.

[0009] The information collector is used to access the ERP system of the target enterprise through an Ethernet interface and collect the project data of the target enterprise through the interface of the ERP system;

[0010] The solid-state drive is used to store the budget data uploaded by each department of the target enterprise, and perform similarity analysis on the budget data to obtain the reference budget indicators of each target project;

[0011] The central processing unit is used to determine the reference budget indicator range of each target project, compare the proposed planned budget indicator of each target project with the reference budget indicator range, and generate corresponding prompt labels;

[0012] The adjustment module is used to adjust the proposed planned budget indicator of each target project according to the corresponding reference budget indicator range when it is determined that the proposed planned budget indicator of each target project is unreasonable;

[0013] The monitoring module is used to monitor the executed budget indicators of each target project within a preset budget execution time period when it is determined that the proposed planned budget indicator of each target project is reasonable, and determine whether there is a budget deviation for each target project within a set future time period;

[0014] The tracing module is used to record each target project with a budget deviation within a preset budget execution time period as each marked project, obtain the evaluation indicators of each marked project at each level within the preset budget execution time period, and each level includes the business quality level, the external environment level, and the internal management level, and then trace the reasons for the budget deviation of each marked project within the preset budget execution time period.

[0015] The display terminal is used to correspondingly display the tracing results of the reasons for the budget deviation of each marked project within a preset budget execution time period;

[0016] The server is used to store the market share data, market sales data, production cost data, and customer demand data of the business fields to which each target project belongs corresponding to each time interval within a set historical time period, and store the reference business quality level, reference external environment level, reference internal management level index sets and allowable business quality level, allowable external environment level, allowable internal management level index difference sets corresponding to each cycle execution progress level.

[0017] Advantages of the present invention:

[0018] By comprehensively collecting detailed information of each application project of the target enterprise within the set future period, and combining the analysis of the similarity index of each project in the historical project library in terms of basic project information, business content, and resource requirements, the present invention constructs a unique calculation method for the reference validity coefficient, accurately screens out reference projects from the historical project library, and then determines the reference budget index, avoiding the blindness and subjective randomness in budget formulation, and at the same time laying a solid data foundation for subsequent budget review, adjustment, and execution monitoring.

[0019] By comprehensively considering various changing factors, the present invention accurately predicts the comprehensive budget change coefficient of each target project, and then determines the reference budget index range, so as to rigorously evaluate the rationality of the proposed planned budget index, effectively ensuring the scientificity and authenticity of budget preparation, and ensuring the rationality and standardization of the budget index arrangement for enterprise projects.

[0020] By monitoring the executed budget index within the preset budget execution time period, and analyzing and judging whether there is a budget deviation, the present invention timely discovers the problem of budget overrun in the budget execution process, so that the target enterprise can take timely measures for adjustment to ensure the project progresses according to the plan. At the same time, the reasons for the budget deviation are accurately traced from multiple dimensions of business quality, external environment, and internal management. According to the display of the tracing results, it not only helps to timely discover and solve problems in budget execution, but also provides experience reference and a clear direction for subsequent budget management, realizing effective control and dynamic optimization of budget execution, helping the enterprise to take targeted measures to solve problems in a timely manner, and improving the budget management level. BRIEF DESCRIPTION OF THE DRAWINGS

[0021] The present invention will be further described below with reference to the accompanying drawings.

[0022] Figure 1 It is a schematic diagram of the connection of system modules of the present invention.

[0023] Figure 2 It is a schematic diagram of tracing and analyzing the reasons for budget deviation of each marked project of the system of the present invention. DETAILED DESCRIPTION OF THE EMBODIMENTS

[0024] The technical solutions in the embodiments of the present invention will be clearly and completely described below with reference to the accompanying drawings in the embodiments of the present invention. Obviously, the described embodiments are only a part of the embodiments of the present invention, rather than all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by those of ordinary skill in the art without creative efforts shall fall within the protection scope of the present invention.

[0025] Please refer to Figure 1As shown in the figure, the present invention is a budget accounting system for financial accounting, including: an information collector, a solid-state drive, a central processing unit, an adjustment module, a monitoring module, a traceability module, a display terminal and a server. Among them, the connection method between modules is: the information collector is connected to the solid-state drive, the solid-state drive is connected to the central processing unit, the central processing unit is respectively connected to the adjustment module and the monitoring module, the adjustment module is connected to the monitoring module, the monitoring module is connected to the traceability module, the traceability module is connected to the display terminal, and the server is respectively connected to the central processing unit and the traceability module.

[0026] The information collector accesses the ERP system of the target enterprise through an Ethernet interface and collects the project data of the target enterprise through the ERP system interface; the project data includes the proposed planned budget indicators, project basic information, project business content information and project resource demand information of each application project of each department of the target enterprise within a set future time period, where the project basic information includes: project type, project scale and project cycle, the project business content information includes: the business area to which it belongs, business process and business objective, and the project resource demand information includes: various indicators of human resource allocation requirements, various indicators of material resource allocation requirements, and various indicators of financial resource allocation requirements.

[0027] The solid-state drive stores the budget data uploaded by each department of the target enterprise and marks each application project of each department of the target enterprise within a set future time period as each target project. The budget data includes the project basic information, project business content information and project resource demand information of each project and each target project in the historical project library of the target enterprise and each project in the historical project library, and performs a similarity analysis, and then obtains the reference budget indicators of each target project.

[0028] Specifically, obtaining the reference budget indicators of each target project includes: analyzing the basic feature similarity index, business content similarity index and resource demand similarity index between each target project and each project in the historical project library according to the project basic information, project business content information and project resource demand information of each target project, and inputting them into the graphics processing unit. The graphics processing unit converts the basic feature similarity index, business content similarity index and resource demand similarity index into numerical values according to a certain ratio, and respectively inputs them into the line chart to obtain corresponding three points, connects the three points in sequence to obtain a line, makes perpendicular lines to the X-axis at both ends of the line, so that the line and the two perpendicular lines form a closed figure with the X-axis, identifies the area of the closed figure, takes the numerical value of its area as the reference validity coefficient, and then statistically obtains the reference validity coefficient between each target project and each project in the historical project library. The graphics processing unit sends it to the solid-state drive;

[0029] The solid-state drive sorts each target item and the reference validity coefficients of each item in the historical item library in descending order to obtain a sorted set of the reference validity coefficients of each target item and each item in the historical item library, and extracts the item in the historical item library corresponding to the maximum reference validity coefficient as the reference item for each target item, and extracts the historical actual expenditure index of the reference item of each target item as the reference budget index for each target item.

[0030] It should be noted that the analysis process of the basic feature similarity index is as follows:

[0031] The comparator extracts the basic item information of each target item and each item in the historical item library from the solid-state drive and conducts a comparative analysis. If the item types are the same, the item type matching factor is assigned as , if the item types are different, the item type matching factor is assigned as , and thus the item type matching factors of each target item and each item in the historical item library are statistically obtained, where ;

[0032] The comparator extracts the item scale of each target item and the item scale of each item in the historical item library from the solid-state drive, and performs a process of taking the absolute value of the difference between the item scale of each target item and the item scale of each item in the historical item library and then taking the reciprocal after adding a preset natural constant to obtain the item scale matching factor of each target item and each item in the historical item library. Similarly, according to the item cycle of each target item and the item cycle of each item in the historical item library, the item cycle matching factor of each target item and each item in the historical item library is obtained;

[0033] The item type matching factor, item scale matching factor, and item cycle matching factor of each target item and each item in the historical item library are accumulated and calculated to obtain the basic feature similarity index of each target item and each item in the historical item library, and the comparator sends it to be stored in the solid-state drive.

[0034] It should be noted that the analysis process of the business content similarity index is as follows:

[0035] The comparator extracts the business field to which each target item belongs from the solid-state drive and compares the business field to which each target item belongs with the business fields to which each item in the historical item library belongs: If the business fields are the same, it jumps to the assignment program and assigns the business field matching factor as ; if the business fields are different, it jumps to the assignment program and assigns the business field matching factor as , thus obtaining the business domain matching factor; similarly, extract the business processes of each target project, and compare the business processes of each target project with the business processes of each project in the historical project library: if the business processes are the same, assign the business process matching factor as , if the business processes are different, assign the business process matching factor as , extract the business objectives of each target project, and compare the business objectives of each target project with the business objectives of each project in the historical project library. If the business objectives are consistent, assign the business objective matching factor as , if the business objectives are inconsistent, assign the business objective matching factor as , where ;

[0036] Accumulatively calculate the business domain matching factor, business process matching factor, and business objective matching factor of each target project and each project in the historical project library to obtain the business content similarity index of each target project and each project in the historical project library, and send it to the solid-state drive for internal storage.

[0037] It should be noted that the analysis process of the resource requirement similarity index is as follows:

[0038] The comparator extracts the numerical values of each index of the human resource allocation requirements of each target project from the solid-state drive to form the human resource allocation requirement set of each target project, extracts the numerical values of each index of the physical resource allocation requirements of each target project to form the physical resource allocation requirement set of each target project, extracts the numerical values of each index of the financial resource allocation requirements of each target project to form the financial resource allocation requirement set of each target project, compares the numerical values of each index in the human resource allocation requirement set of each target project with the numerical values of each index in the human resource allocation requirement set of each project in the historical project library, obtains the deviation of the numerical values of each index between the human resource allocation requirement set of each target project and the human resource allocation requirement set of each project in the historical project library, and accumulatively calculates the deviation of the numerical values of each index between the human resource allocation requirement set of each target project and the human resource allocation requirement set of each project in the historical project library to obtain the index deviation sum value between the human resource allocation requirement set of each target project and the human resource allocation requirement set of each project in the historical project library;

[0039] Calculate the average value of the deviation of the numerical values of each index between the human resource allocation requirement set of each target project and the human resource allocation requirement set of each project in the historical project library to obtain the index deviation average value between the human resource allocation requirement set of each target project and the human resource allocation requirement set of each project in the historical project library;

[0040] The human resource allocation demand matching factor = (1 + average value of index deviation) / (1 + sum value of index deviation) is used to obtain the human resource allocation demand matching factors between each target project and each project in the historical project library;

[0041] Similarly, according to the analysis method of the human resource allocation demand matching factors between each target project and each project in the historical project library, obtain the material resource allocation demand matching factors and financial resource allocation demand matching factors between each target project and each project in the historical project library. Add up the human resource allocation demand matching factors, material resource allocation demand matching factors, and financial resource allocation demand matching factors between each target project and each project in the historical project library to obtain the resource demand similarity index between each target project and each project in the historical project library.

[0042] It should be noted that the various indicators of the human resource allocation demand include but are not limited to the number of personnel, the skill level of personnel, and the working experience years of personnel;

[0043] It should be noted that the various indicators of the material resource allocation demand include but are not limited to the quantity of raw materials and the number of equipment;

[0044] It should be noted that the various indicators of the financial resource allocation demand include but are not limited to daily operation indicators, procurement indicators, R & D indicators, marketing indicators, etc.;

[0045] It should be noted that the deviation of an indicator refers to the absolute value of the difference between indicator values.

[0046] A central processing unit is used to determine the reference budget indicator range for each target project, compare the proposed planned budget indicator of each target project with the reference budget indicator range, and review the rationality of the proposed planned budget indicator of each target project.

[0047] Specifically, the process of determining the reference budget indicator range for each target project is as follows:

[0048] Obtain the current date, and then based on the current date, determine each time interval segment within the set historical time period and each time interval segment within the set future time period. Extract from the server the market share data, market sales data, production cost data, and customer demand data of the business fields to which each target project belongs corresponding to each time interval segment within the set historical time period, and then predict the market share change coefficient, market sales change coefficient, production cost change coefficient, and customer demand change coefficient of the business fields to which each target project belongs within the set future time period;

[0049] Accumulatively calculate the market share change coefficient, market sales change coefficient, production cost change coefficient, and customer demand change coefficient of each target project in the set future time period to obtain the budget comprehensive change coefficient of each target project in the preset future time period, and determine the formula through the reference budget index interval of each target project Obtain the reference budget index interval of each target project, where represents the reference budget index of each target project, and v represents the number of each target project

[0050] It should be noted that based on the current date, the specific time intervals in the set historical time period and the set future time period are determined with reference to the following steps

[0051] Take the date before the current date as the cut-off date, and thus, starting from the cut-off time point, push back the set historical time period to obtain the historical start date. The time period between the historical start date and the cut-off time point is divided according to the preset time interval to obtain each time interval in the set historical time period

[0052] Take the current date as the start date, and thus, starting from the start date, calculate forward the set future time period to obtain the future end time point. The time period between the start time point and the future end time point is divided according to the preset time interval to obtain each time interval in the set future time period

[0053] Exemplarily, assume that the current date is May 15, 2024. At this time, the cut-off date corresponding to the current date is May 14, 2024, and the set historical time period is 20 days. Then the historical start date is April 24, 2024. Assume that the preset time interval is 0:00 - 24:00. At this time, each time interval in the set historical time period is from 0:00 - 24:00 on April 24, 2024 to 0:00 - 24:00 on May 14, 2024

[0054] Exemplarily, assume that the set future time period is 30 days. At this time, the future end date calculated forward from the start date is June 14, 2024. Assume that the preset time interval is 0:00 - 24:00. At this time, each time interval in the set future time period is from 0:00 - 24:00 on May 15, 2024 to 0:00 - 24:00 on June 14, 2024

[0055] Specifically, the process of predicting the market share change coefficient, market sales change coefficient, production cost change coefficient, and customer demand change coefficient of each target project in the business field within a set future time period is as follows: Extract the market share data of each target project in the business field corresponding to each time interval within the set historical time period, denoted as , where n is the number of historical time intervals;

[0056] Perform a first cumulative generation operation on the market share data of each target project within the set historical time period to obtain a new sequence , where . Based on this cumulative generation sequence, construct a whitenization differential equation . Estimate parameters a and b by the least squares method to obtain a prediction model ;

[0057] Perform a cumulative subtraction reduction operation on the predicted values based on the prediction model to obtain the market share prediction values for each time interval within the set future time period ;

[0058] Calculate the market share change coefficient of each target project within the preset future time period through the formula , where m is the number of time intervals within the set future time period;

[0059] Similarly, predict the market sales change coefficient, production cost change coefficient, and customer demand change coefficient of each target project in the business field within the set future time period.

[0060] Specifically, to review the rationality of the proposed planned budget indicators of each target project, including:

[0061] Compare the proposed planned budget indicators of each target project with their corresponding reference budget indicator ranges. When the proposed planned budget indicator of a certain target project is within its corresponding reference budget indicator range, it is determined that the proposed planned budget indicator of this target project is reasonable, generate a corresponding reasonable prompt label and send it to the display terminal for display. Conversely, when the proposed planned budget indicator of a certain target project is not within its corresponding reference budget indicator range, it is determined that the proposed planned budget indicator of this target project is unreasonable, and generate a corresponding unreasonable prompt label.

[0062] The adjustment module is used to adjust the proposed planned budget indicators of each target project according to the corresponding reference budget indicator ranges when it is determined that the proposed planned budget indicators of each target project are unreasonable.

[0063] ​The monitoring module is used to monitor the executed budget indicators of each target project within a preset budget execution time period when it is determined that the proposed planned budget indicators of each target project are reasonable, and determine whether there is a budget deviation for each target project within a set future time period.

[0064] It should be noted that the preset budget execution time period is less than the set future time period.

[0065] Specifically, the process of determining whether there is a budget deviation for each target project within a set future time period is as follows:

[0066] Extract the executed budget indicators of each target project within the preset budget execution time period, and calculate the difference between the executed budget indicators of each target project and the proposed planned budget indicators. Compare the obtained difference with the proposed planned budget indicators to obtain the budget execution progress percentage of each target project within the set future time period;

[0067] Extract the duration of the preset budget execution time period and the duration of the set future time period, calculate the ratio of the duration of the preset budget execution time period of each target project to the duration of the set future time period to obtain the cycle execution progress percentage of each target project. Match the cycle execution progress percentage of each target project with the cycle execution progress percentage threshold corresponding to each set cycle execution progress level to obtain the cycle execution progress level of each target project, and match it with the reference budget execution progress percentage corresponding to each set cycle execution progress level to obtain the reference budget execution progress percentage of each target project;

[0068] Compare the budget execution progress percentage of each target project with the reference budget execution progress percentage. If the budget execution progress percentage of a certain target project is greater than or equal to the reference budget execution progress percentage, it is determined that the budget execution progress of this target project exceeds the standard and there is a budget deviation within the preset budget execution time period; otherwise, if the budget execution progress percentage of a certain target project is less than the reference budget execution progress percentage, it is determined that the budget execution progress of this target project does not exceed the standard and there is no budget deviation within the preset budget execution time period.

[0069] The tracing module records each target project with a budget deviation within the preset budget execution time period as each marked project, obtains the evaluation indicators of each marked project at each level within the preset budget execution time period. Each level includes the business quality level, the external environment level, and the internal management level, and then traces the reasons for the budget deviation of each marked project within the preset budget execution time period.

[0070] Specifically, the evaluation indicators of each marked item at each level within the preset budget execution time period include the evaluation coefficient of the business quality level, the evaluation coefficient of the external environment level, and the evaluation coefficient of the internal management level of each marked item within the preset budget execution time period.

[0071] It should be noted that the statistical process of the evaluation coefficient of the business quality level, the evaluation coefficient of the external environment level, and the evaluation coefficient of the internal management level of each marked item within the preset budget execution time period is as follows:

[0072] Collect the actual values of the various indicators of each marked item at the business quality level, the external environment level, and the internal management level within the preset budget execution time period, and record them respectively as , where f represents the number of each marked item, f = 1, 2,...., g, a1 represents the number of the a1th indicator at the business quality level, a1 = 1, 2,...., b1, and a3 represents the number of the a3th indicator at the internal management level, a3 = 1, 2,...., b3;

[0073] It should be noted that the various indicators at the business quality level include but are not limited to: defective rate, scrap rate, customer complaint rate, customer satisfaction, rework rate, production efficiency, equipment failure rate, raw material qualification rate, raw material purity, and raw material performance grade.

[0074] It should be noted that the various indicators at the external environment level include but are not limited to: market size change rate, market share change rate, production cost change rate, customer demand change rate, and market sales change rate.

[0075] It should be noted that the various indicators at the internal management level include but are not limited to: employee turnover rate, employee training investment, employee work efficiency, project change frequency, and internal communication efficiency.

[0076] Extract the periodic execution progress level of each marked item, and match it with the reference business quality level, reference external environment level, reference internal management level indicator set and the allowable business quality level, allowable external environment level, allowable internal management level indicator difference set corresponding to each periodic execution progress level stored in the server to obtain the reference business quality level, reference external environment level, reference internal management level indicator set and the allowable business quality level, allowable external environment level, allowable internal management level indicator difference set of each marked item, and then extract the reference values of the various indicators of each marked item at the business quality level, external environment level, and internal management level within the preset budget execution time period from them, and record them respectively as , and the allowable differences of the various indicators of each marked item at the business quality level, external environment level, and internal management level within the preset budget execution time period, and record them respectively as ;

[0077] Through the formula calculate the evaluation coefficients of each marked item at the business quality level within the preset budget execution time period ;

[0078] Similarly, according to the analysis method of the evaluation coefficients of each marked item at the business quality level within the preset budget execution time period, obtain the evaluation coefficients of each marked item at the external environment level and the internal management level within the preset budget execution time period and the evaluation coefficients at the internal management level .

[0079] Specifically, the method for tracing the reasons for budget deviations of each marked item within the preset budget execution time period is as follows:

[0080] Compare the evaluation coefficients of each marked item at the business quality level within the preset budget execution time period with the set threshold of the evaluation coefficients at the business quality level. If the evaluation coefficient at the business quality level is greater than or equal to the set threshold of the evaluation coefficients at the business quality level, it is determined that the reason for the budget deviation is at the business quality level, and a corresponding deviation reason one prompt label is generated;

[0081] Compare the evaluation coefficients of each marked item at the external environment level within the preset budget execution time period with the set threshold of the evaluation coefficients at the external environment level. If the evaluation coefficient at the external environment level is greater than or equal to the set threshold of the evaluation coefficients at the external environment level, it is determined that the reason for the budget deviation is at the external environment level, and a corresponding deviation reason two prompt label is generated;

[0082] Compare the evaluation coefficients of each marked item at the internal management level within the preset budget execution time period with the set threshold of the evaluation coefficients at the internal management level. If the evaluation coefficient at the internal management level is greater than or equal to the set threshold of the evaluation coefficients at the internal management level, it is determined that the reason for the budget deviation is at the internal management level, and a corresponding deviation reason three prompt label is generated;

[0083] Thus, the tracing results of the reasons for budget deviations of each marked item within the preset budget execution time period are obtained.

[0084] It should be noted that the reasons for budget deviations of each marked item within the preset budget execution time period can be one or more of the business quality level, the external environment level, and the internal management level.

[0085] It should be noted that the schematic diagram for tracing and analyzing the reasons for budget deviations of each marked item is as Figure 2 shown.

[0086] The display terminal correspondingly displays the tracing results of the budget deviation reasons of each marked item within the preset budget execution time period, where the display terminal is a display screen, a tablet computer or other intelligent devices with a display function.

[0087] The server stores the market share data, market sales data, production cost data, and customer demand data of each business area to which each target item belongs corresponding to each time interval within the set historical time period, and stores the reference business quality level, reference external environment level, reference internal management level index sets corresponding to each cycle execution progress level and the allowable business quality level, allowable external environment level, allowable internal management level index difference sets.

[0088] The above content is only an example and explanation of the structure of the present invention. Those skilled in the art of this technology can make various modifications or supplements to the described specific embodiments or use similar methods to replace them. As long as they do not deviate from the structure of the invention or exceed the scope defined by this claims, they should fall within the protection scope of the present invention.

Claims

1. A budget accounting system for financial accounting, characterized in that: include: An information collector, used to access the ERP system of the target enterprise through an Ethernet interface, and collect project data of the target enterprise through the interface of the ERP system; A solid-state hard disk is used to store the budget data uploaded by various departments of the target enterprise, and to perform similarity analysis on the budget data to obtain reference budget indicators for each target project; The central processing unit is used to determine the reference budget indicator range of each target project, compare the proposed planned budget indicator of each target project with the reference budget indicator range, and generate corresponding prompt labels; The adjustment module is used to adjust the planned budget indicators of each target project according to the corresponding reference budget indicator range when it is determined that the planned budget indicators of each target project are unreasonable; The monitoring module is used to monitor the executed budget indicators of each target project within the preset budget execution time period when it is determined that the planned budget indicators of each target project are reasonable, and to determine whether there is a budget deviation of each target project within the set future time period; The tracing module is used to record each target project with budget deviation within the preset budget execution time period as a marked project, obtain evaluation indicators of each marked project at various levels within the preset budget execution time period, including business quality level, external environment level, and internal management level, and then trace the reasons for the budget deviation of each marked project within the preset budget execution time period.

2. A budget accounting system for financial accounting according to claim 1, characterized in that: Also includes: The display terminal is used to display the tracing results of the budget deviation reasons of each marked project within the preset budget execution time period; The server is used to store the market share data, market sales data, production cost data, and customer demand data of the business field of each target project corresponding to each time interval within the set historical time period, and store the reference business quality level, reference external environment level, reference internal management level indicator set and the allowed business quality level, allowed external environment level, and allowed internal management level indicator difference set corresponding to the execution progress level of each period.

3. A budget accounting system for financial accounting according to claim 1, characterized in that: Obtaining the reference budget indicators of each target project, including: analyzing the basic feature similarity index, business content similarity index and resource demand similarity index of each target project and each project in the historical project library according to the basic project information, project business content information and project resource demand information of each target project, and inputting them into a graphics processor, the graphics processor converts the basic feature similarity index, business content similarity index and resource demand similarity index into numerical values ​​according to a certain ratio, and inputs them into a line graph to obtain three corresponding points, connects the three points in sequence to obtain a broken line, makes two end points of the broken line perpendicular to the X-axis respectively, so that the broken line and the two perpendicular lines form a closed figure with the X-axis, identifies the area of ​​the closed figure, uses the numerical value of its area as a reference validity coefficient, and then obtains the reference validity coefficient of each target project and each project in the historical project library by statistics, and the graphics processor sends it to the solid state drive; The solid state drive sorts the reference validity coefficients of each target project and each project in the historical project library in order from large to small, and obtains a sorted set of reference validity coefficients of each target project and each project in the historical project library, and extracts the historical project library project corresponding to the maximum reference validity coefficient as the reference project of each target project, and extracts the historical actual expenditure indicator of the reference project of each target project as the reference budget indicator of each target project.

4. A budget accounting system for financial accounting according to claim 1, characterized in that: The process of determining the reference budget indicator range for each target project is as follows: Obtain the current date, and then determine each time interval within a set historical time period and each time interval within a set future time period based on the current date, extract the market share data, market sales data, production cost data, and customer demand data of the business field to which each target project belongs corresponding to each time interval within the set historical time period from the server, and then predict the market share change coefficient, market sales change coefficient, production cost change coefficient, and customer demand change coefficient of the business field to which each target project belongs within the set future time period; The market share change coefficient, market sales change coefficient, production cost change coefficient, and customer demand change coefficient of the business field of each target project in the future preset time period are accumulated and calculated to obtain the budget comprehensive change coefficient of each target project in the future preset time period. The formula is determined by the reference budget indicator range of each target project. Get the reference budget indicator range for each target project, where It represents the reference budget indicator of each target project, and v represents the number of each target project.

5. A budget accounting system for financial accounting according to claim 4, characterized in that: The process of determining the market share change coefficient, market sales change coefficient, production cost change coefficient, and customer demand change coefficient of the business field to which each target project belongs within the set future time period is as follows: Extract the market share data of the business field to which each target project belongs corresponding to each time interval within the set historical time period, and record it as , where n is the number of historical time intervals; Perform a cumulative generation operation on the market share data of each target project within the set historical time period to obtain a new sequence ,in , based on the cumulative generation sequence, the whitened differential equation is constructed , the parameters a and b are estimated by the least squares method to obtain the prediction model ; Based on the forecast model, the forecast value is cumulatively reduced to obtain the market share forecast value for each time interval in the set future time period. ; By formula Calculate the market share change coefficient of each target project within the future preset time period , where m is the number of time intervals in the set future time period; Similarly, predict the market sales change coefficient, production cost change coefficient, and customer demand change coefficient of the business field to which each target project belongs within the set future time period.

6. A budget accounting system for financial accounting according to claim 1, characterized in that: The process of determining whether each target project has a budget deviation within the set future time period is as follows: Extract the executed budget indicators of each target project within the preset budget execution time period, and calculate the difference between the executed budget indicators of each target project and the proposed planned budget indicators. Compare the obtained difference with the proposed planned budget indicators to obtain the budget execution progress percentage of each target project within the set future time period; Extract the duration of the preset budget execution time period and the duration of the set future time period, calculate the ratio of the duration of the preset budget execution time period of each target project to the duration of the set future time period, and obtain the cycle execution progress percentage of each target project, match the cycle execution progress percentage of each target project with the cycle execution progress percentage threshold value corresponding to the set cycle execution progress level, and obtain the cycle execution progress level of each target project, and match it with the reference budget execution progress percentage corresponding to the set cycle execution progress level, and obtain the reference budget execution progress percentage of each target project; The budget execution progress percentage of each target project is compared with the reference budget execution progress percentage. If the budget execution progress percentage of a target project is greater than or equal to the reference budget execution progress percentage, it is determined that the budget execution progress of the target project has exceeded the target, and there is a budget deviation within the preset budget execution time period; conversely, if the budget execution progress percentage of a target project is less than the reference budget execution progress percentage, it is determined that the budget execution progress of the target project has not exceeded the target, and there is no budget deviation within the preset budget execution time period.

7. A budget accounting system for financial accounting according to claim 1, characterized in that: Trace back the reasons for budget deviations for each marked project within the preset budget execution time period, including: Compare the business quality level assessment coefficient of each marked item within the preset budget execution time period with the set business quality level assessment coefficient threshold, and if the business quality level assessment coefficient is greater than or equal to the set business quality level assessment coefficient threshold, generate a deviation reason prompt label; Compare the external environment level assessment coefficient of each marked project within the preset budget execution time period with the set external environment level assessment coefficient threshold. If the external environment level assessment coefficient is greater than or equal to the set external environment level assessment coefficient threshold, generate a second deviation reason prompt label; The internal management level assessment coefficient of each marked item within the preset budget execution time period is compared with the set internal management level assessment coefficient threshold. If the internal management level assessment coefficient is greater than or equal to the set internal management level assessment coefficient threshold, a third deviation reason prompt label is generated.

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