Automatic cost accounting system
Through diversified cost accounting projects and automated data processing, the problems of single allocation standards, ignoring operation costs, insufficient accuracy and poor timeliness in the existing technology are solved, and more accurate and timely cost reflection is achieved, supporting the cost control and decision-making of enterprises.
Patent Information
- Application Number
- CN202510318778.5
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2025-03-18
- Publication Date
- 2025-07-11
AI Technical Summary
The cost accounting methods in the prior art have single allocation standards, ignore operating costs, insufficient accuracy, poor timeliness, insufficient comprehensiveness, and cannot accurately reflect the real situation of product costs, affecting the company's cost control and decision-making.
It provides an automatic cost accounting system, including a variety of accounting items, such as materials, welding, polishing, electroplating, assembly frames, mirror-forming materials, supply, factory, labor and interest cost accounting, adopts diversified allocation standards, combined with automatic number acquisition and financial account data, real-time cost calculation is realized.
It has achieved the accuracy and timeliness of cost calculations, and provided more comprehensive cost information support, helping enterprises better control costs and make decisions.
Smart Images
Figure CN120298018A_ABST
Abstract
Description
Technical Field
[0001] The present invention relates to the fields of information technology and management technology, and particularly to a cost automatic accounting system. Background Art
[0002] In the prior art, cost accounting calculates and controls the costs of products or services by classifying and allocating various costs. It mainly divides costs into two major categories: direct costs and indirect costs. Direct costs are directly recorded in products, while indirect costs are allocated to each product according to certain allocation criteria.
[0003] However, traditional cost accounting methods have some significant drawbacks:
[0004] Single allocation standard: Traditional cost accounting methods often adopt relatively simplified allocation standards, such as average allocation, allocation by production volume, etc. This method may not accurately reflect the cost differences between different products and different batches, resulting in distorted cost information.
[0005] Ignoring activity costs: Traditional cost accounting methods mainly focus on direct costs and indirect costs in the product production process, while ignoring activity costs. With the improvement of production automation and the complexity of product structures, the proportion of activity costs in the total cost is gradually increasing. Ignoring activity costs may lead to inaccurate cost calculation.
[0006] Lack of accuracy: Due to the relatively single source and calculation method of cost information, traditional cost accounting methods often have difficulty comprehensively reflecting the true situation of an enterprise's costs. For example, it may not accurately capture cost changes caused by factors such as technological innovation and process improvement during the production process.
[0007] Poor timeliness: Traditional cost accounting methods often rely on regular cost accounting and reporting, such as monthly, quarterly, or annual cost accounting. This lag makes it difficult for enterprises to grasp cost dynamics in real time and unable to make timely adjustments and optimizations.
[0008] Lack of comprehensiveness: Traditional cost accounting methods mainly focus on costs in the product production process, while ignoring the impact of other non-production departments within the enterprise and the external value chain of the enterprise on cost expenses. At the same time, due to the lack of analysis of the cost chains of competitors, enterprises may not be able to accurately judge their own advantages and disadvantages in terms of costs.
[0009] In summary, there is an urgent need for a cost automatic accounting system to more accurately reflect the actual situation of product costs, provide more reliable information support for an enterprise's cost control and decision-making, and improve the above problems of the prior art. Summary of the Invention
[0010] The object of the present invention is to more accurately reflect the actual situation of product costs, provide more reliable information support for the cost control and decision-making of enterprises, and improve the problems of the existing technology such as single allocation standard, ignoring operation costs, insufficient accuracy, poor timeliness, and insufficient comprehensiveness.
[0011] A cost automatic accounting system provided by the present invention includes:
[0012] Material cost accounting, welding cost accounting, polishing cost accounting, electroplating cost accounting, assembly frame cost accounting, lens material cost accounting, supply cost accounting, factory cost accounting, labor cost accounting, sales section cost accounting, and interest cost accounting; among them, the content of welding cost accounting includes welding labor cost and welding manufacturing cost; the content of polishing cost accounting includes polishing labor cost and polishing manufacturing cost; the content of electroplating cost accounting includes electroplating fee cost; the content of assembly frame cost accounting includes assembly labor cost and self-made frame cost or assembly labor cost and outsourced frame cost; the content of lens material cost accounting includes packaging material cost.
[0013] A cost automatic accounting system provided by the present invention has the technical effects of diversified allocation standards, high accuracy, good timeliness, and high comprehensiveness.
[0014] Optionally, the material cost accounting includes but is not limited to: frame wire, middle beam, foot board, foot head, foot tail, decorative piece, joint, hinge, nose piece, screw, and pin.
[0015] Optionally, the material cost accounting can add the shape and corresponding costs, modify or batch modify cost items, add reserved items, and generate the BOM material cost of in-process products in the current month according to the BOM table.
[0016] Optionally, the welding manufacturing cost includes direct manufacturing expenses and indirect manufacturing expenses. The total cost is evenly distributed when warehoused in the current month. For indirect manufacturing expenses, they are allocated according to a percentage. Among them, the consumption of machine materials and waste loss come from the automatic accounting data of each department in the business account, and it has the function of automatically fetching data.
[0017] Optionally, in the assembly frame cost accounting, the assembly labor cost is generated and archived by month. The number of assembled shapes warehoused in the current month is read each month, the corresponding working hours in the standard production capacity working hours are read, and the actual working hours are filled in. The corresponding expenses of the self-made frame cost are filled in manually or extracted from the manufacturing expense summary table.
[0018] Optionally, the content of the supply cost accounting includes salary, year-end bonus, waste loss, consumption of machine materials, depreciation expense, repair expense, welfare expense, and others. Among them, the salary, year-end bonus, depreciation expense, and repair expense are extracted from the financial accounts in the current month, the waste loss is extracted from the scrap warehousing of the corresponding department, and the consumption of machine materials is extracted from the production material requisition of the corresponding department.
[0019] Optionally, the factory cost accounting includes wages, year-end bonuses, social insurance premiums, welfare expenses, depreciation expenses, travel expenses, office expenses, repair expenses, trade union funds, amortization expenses of intangible assets, and communication expenses, and the corresponding items are extracted from the financial accounts.
[0020] Optionally, the labor cost accounting includes: welding labor cost, polishing labor cost, assembly labor cost, and quality control department labor cost.
[0021] Optionally, the sales cost accounting includes: shipping cost, taxes, and commissions. Among them, the shipping cost comes from the calculated average cost. The taxes include value-added tax and local surcharges. The value-added tax is (current selling price - material cost) / 1.13 * 0.13, and the local surcharges include 5% urban construction tax, 3% education surcharge, and 2% local education surcharge based on the value-added tax.
[0022] Optionally, the interest cost accounting is the interest amount divided by the total accounts receivable cost amount of the current month and then multiplied by their respective weights to obtain the allocated amount for each department. Description of the Drawings
[0023] Figure 1 It is the cost accounting structure diagram of a cost automatic accounting system provided by the present invention;
[0024] Figure 2 It is the material cost accounting table of a cost automatic accounting system provided by the present invention;
[0025] Figure 3 It is the material cost BOM table of a cost automatic accounting system provided by the present invention;
[0026] Figure 4 It is the assembly frame labor cost accounting table of a cost automatic accounting system provided by the present invention;
[0027] Figure 5 It is the supply cost accounting table of a cost automatic accounting system provided by the present invention;
[0028] Figure 6 It is the factory cost accounting table of a cost automatic accounting system provided by the present invention;
[0029] Figure 7 It is the sales cost accounting table of a cost automatic accounting system provided by the present invention. Detailed Embodiment
[0030] To make the objectives, technical solutions, and advantages of the embodiments of the present invention clearer, the following will clearly and completely describe the technical solutions in the embodiments of the present invention. Obviously, the described embodiments are some, but not all, of the embodiments of the present invention. All other embodiments obtained by those of ordinary skill in the art based on the embodiments of the present invention without creative efforts shall fall within the protection scope of the present invention. Unless otherwise defined, the technical terms or scientific terms used herein shall have the ordinary meanings understood by those of ordinary skill in the art in the field to which the present invention pertains. The words such as "including" used herein mean that the elements or objects appearing before this word cover the elements or objects listed after this word and their equivalents, without excluding other elements or objects.
[0031] An embodiment of the present invention provides a cost automatic accounting system, including:
[0032] Material cost accounting, welding cost accounting, polishing cost accounting, electroplating cost accounting, assembly frame cost accounting, lens material cost accounting, supply cost accounting, factory cost accounting, labor cost accounting, sales segment cost accounting, and interest cost accounting; among them, the content of welding cost accounting includes welding labor cost and welding manufacturing cost; the content of polishing cost accounting includes polishing labor cost and polishing manufacturing cost; the content of electroplating cost accounting includes electroplating fee cost; the content of assembly frame cost accounting includes assembly labor cost and self-made frame cost or assembly labor cost and purchased frame cost; the content of lens material cost accounting includes packaging material cost.
[0033] The material cost accounting includes, but is not limited to: frame wire, middle beam, foot plate, foot head, foot tail, decorative piece, joint, hinge, nose bridge, screw, and pin.
[0034] The material cost accounting form is as Figure 2 shown.
[0035] The material cost accounting can add the form and corresponding cost, modify or batch modify the cost items, add reserved items, and generate the BOM material cost of the in-process products of the current month according to the BOM form.
[0036] The material cost BOM form is as Figure 3 shown.
[0037] The welding manufacturing cost includes direct manufacturing expenses and indirect manufacturing expenses. The total cost is evenly distributed when warehoused in the current month. The indirect manufacturing expenses are allocated according to the percentage. Among them, the consumption of machine materials and waste loss come from the automatic accounting data of each department in the business accounts and have the function of automatically fetching data.
[0038] In the cost accounting of the assembly frame, the assembly labor cost is generated and archived monthly. The number of assembled part types warehoused in the current month is read, the corresponding working hours in the standard production capacity working hours are read, and the actual working hours are filled in. The expenses corresponding to the self-made frame cost are filled in manually or extracted from the manufacturing expenses summary table.
[0039] The assembly frame labor cost accounting form is as Figure 4 shown.
[0040] The content of the supply cost accounting includes wages, year-end bonuses, waste losses, consumption of machine materials and supplies, depreciation expenses, repair expenses, welfare expenses and others. Among them, wages, year-end bonuses, depreciation expenses, repair expenses, and welfare expenses are extracted from the financial accounts of the current month, waste losses are extracted from the scrap warehousing of the corresponding department, and consumption of machine materials and supplies is extracted from the production material requisitions of the corresponding department.
[0041] The supply cost accounting form is as Figure 5 shown.
[0042] The ex-factory cost accounting includes wages, year-end bonuses, social insurance premiums, welfare expenses, depreciation expenses, travel expenses, office expenses, repair expenses, trade union funds, amortization expenses of intangible assets and communication expenses, and the corresponding items are extracted from the financial accounts.
[0043] The ex-factory cost accounting form is as Figure 6 shown.
[0044] The labor cost accounting includes: welding labor cost, polishing labor cost, assembly labor cost, and quality control department labor cost.
[0045] The sales cost accounting includes: shipping cost, taxes and commissions. Among them, the shipping cost comes from the calculated average cost, taxes include value-added tax and local surcharges. The value-added tax is (current selling price - material cost) / 1.13 * 0.13, and the local surcharges include 5% urban construction tax, 3% education surcharge, and 2% local education surcharge based on the value-added tax.
[0046] The sales cost accounting form is as Figure 7 shown.
[0047] The interest cost accounting is the interest amount divided by the total receivable cost amount in the current month and then multiplied by their respective weights to obtain the allocated amount for each department.
[0048] Although the embodiments of the present invention have been described in detail above, it is obvious to those skilled in the art that various modifications and changes can be made to these embodiments. However, it should be understood that such modifications and changes are all within the scope and spirit of the present invention described in the claims. Moreover, the present invention described herein can have other embodiments and can be implemented or realized in various ways.
Claims
1. An automatic cost accounting system, characterized in that, Including: Material cost accounting, welding cost accounting, polishing cost accounting, electroplating cost accounting, assembly frame cost accounting, finished lens material cost accounting, supply cost accounting, factory cost accounting, labor cost accounting, sales segment cost accounting, and interest cost accounting; among them, the content of welding cost accounting includes welding labor cost and welding manufacturing cost; the content of polishing cost accounting includes polishing labor cost and polishing manufacturing cost; the content of electroplating cost accounting includes electroplating fee cost; the content of assembly frame cost accounting includes assembly labor cost and self-made frame cost or assembly labor cost and outsourced frame cost; the content of finished lens material cost accounting includes packaging material cost.
2. The cost automatic accounting system according to claim 1, characterized in that The said material cost accounting includes but is not limited to: frame wire, middle beam, foot plate, foot head, foot tail, decorative piece, joint, hinge, nose piece, screw, and pin.
3. An automatic cost accounting system according to claim 1, characterized in that, The said material cost accounting can add the shape and corresponding cost, modify or batch modify cost items, add reserved items, and generate the BOM material cost of in-process products in the current month according to the BOM table.
4. An automatic cost accounting system according to claim 1, characterized in that, The said welding manufacturing cost includes direct manufacturing expenses and indirect manufacturing expenses. The total cost is evenly distributed when warehoused in the current month. Indirect manufacturing expenses are allocated according to a percentage. Among them, the consumption of machine materials and waste loss come from the automatic bookkeeping data of each department in the business account, and it has the function of automatically fetching data.
5. The automatic cost accounting system according to claim 1, characterized in that In the said assembly frame cost accounting, the assembly labor cost is generated and archived by month. The number of assembled shapes warehoused in the current month is read each month, the corresponding working hours in the standard production capacity working hours are read, and the actual working hours are filled in. The corresponding expenses of the self-made frame cost are filled in manually or extracted from the manufacturing expense summary table.
6. The cost automatic accounting system according to claim 1, wherein The content of the said supply cost accounting includes salary, year-end bonus, waste loss, consumption of machine materials, depreciation expense, repair expense, welfare expense, and others. Among them, salary, year-end bonus, depreciation expense, repair expense, and welfare expense are extracted from the financial accounts in the current month, waste loss is extracted from the scrap warehousing of the corresponding department, and consumption of machine materials is extracted from the production material requisition of the corresponding department.
7. An automatic cost accounting system according to claim 1, characterized in that, The said factory cost accounting includes salary, year-end bonus, social insurance fee, welfare expense, depreciation expense, travel expense, office expense, repair expense, trade union funds, amortization expense of intangible assets, and communication expense, and the corresponding items are extracted from the financial accounts.
8. An automatic cost accounting system according to claim 1, characterized in that, The said labor cost accounting includes: welding labor cost, polishing labor cost, assembly labor cost, and quality control department labor cost.
9. An automatic cost accounting system according to claim 1, characterized in that The said sales cost accounting includes: shipping cost, taxes, and commissions. Among them, the shipping cost comes from the calculated average cost. Taxes include value-added tax and local surcharges. The value-added tax is (current selling price - material cost) / 1.13 * 0.13, and the local surcharges include 5% urban construction tax, 3% education surcharge, and 2% local education surcharge based on the value-added tax.
10. The automatic cost accounting system according to claim 1, wherein The said interest cost accounting is the interest amount divided by the total receivable cost amount in the current month and then multiplied by their respective weights to obtain the allocated amount for each department.