Quota-based coal enterprise standard cost management and control method

Abstract

The invention discloses a coal enterprise standard cost management and control method based on quota, and the method comprises the steps: S1, constructing a quota data system according to the actual data of the production cost consumption of a coal enterprise and a standard cost management and control key point, and forming a cost quota library; s2, according to the cost quota library, in combination with the annual production cost budget data system of the enterprise, determining a budget target, and constructing a quota-based budget data system; s3, designing a quota-based cost management and control platform, constructing a cross-domain sharing cost data platform, and collecting production cost data from a plurality of departments and data sources; s4, constructing a function module of the cost management and control platform, building an association mechanism model comprising each quota module and budget module based on the collected production cost data, and carrying out data analysis and data management; and S5, constructing a cost control tower, managing and controlling the cost based on budget results of the quota library and the budget data system, and realizing intelligent early warning. According to the method, the cost can be accurately controlled, the cause of difference can be rapidly and clearly determined, the center of responsibility is positioned, a foundation is built for budget control, the budget control effect can be improved, and the production efficiency can be improved.

Description

Technical Field

[0001] The present invention relates to the technical field of cost control in coal enterprises, and in particular to a standard cost control method for coal enterprises based on quotas. Background Art

[0002] As a crucial foundational energy source in the global energy landscape, coal will continue to hold a key position for a considerable period of time. In recent years, with the deepening reform, transformation, and upgrading of the coal industry, coal companies are facing increasingly challenging market competition. On the one hand, increasingly stringent environmental protection policies are driving coal companies to increase their investment in green mining and clean production. On the other hand, the continuous improvement of safety production standards is also significantly increasing costs for companies in areas such as safety facility construction and personnel training.

[0003] Cost control is crucial to the survival and development of coal enterprises. Effective and rational cost control not only improves economic efficiency and enhances market competitiveness, but also provides a strong foundation for sustainable development. However, the current state of cost control in coal enterprises is not optimistic. Traditional cost management models in coal enterprises are largely based on post-accounting, lacking foresight and proactiveness. Cost accounting processes often suffer from inaccurate data statistics and unscientific accounting methods, seriously compromising the accuracy and timeliness of cost information. For example, in the procurement of raw materials, due to a lack of effective forecasting of market price fluctuations and precise control of procurement costs, purchase prices are often excessively high.

[0004] The Chinese invention patent application with application publication number CN101882270A discloses a cost budget control method and system for coal enterprises. The above scheme combines the budget decomposition process, the cost control process with the operation chain of the actual production process and each operation process on the operation chain to conduct cost budget monitoring. However, during the implementation process, it is usually necessary to aggregate expenses to the operation process according to resource drivers, and then aggregate costs to cost objects according to operation drivers. The aggregation process is often relatively complex and relatively difficult to implement.

[0005] Therefore, how to design a standard cost control method for coal enterprises based on quotas has important practical significance for improving the cost management level of coal enterprises and enhancing the core competitiveness of enterprises. Summary of the Invention

[0006] The purpose of the present invention is to provide a standard cost control method for coal enterprises based on quotas to solve the problems raised in the above background technology.

[0007] To achieve the above object, the present invention provides the following technical solutions:

[0008] A standard cost control method for coal enterprises based on quotas, including:

[0009] Step S1: Based on the activity-based costing method and the characteristics of the coal enterprise's operational organization, the key production operations are divided into operation centers and operation teams. Based on the actual data of the coal enterprise's production cost consumption and the key data of standard cost control, a quota data system is constructed from six modules: materials, labor, electricity, vehicle operation, maintenance, and outsourced engineering, forming a cost quota database.

[0010] Step S2: Based on the cost quota database and the company's annual production cost budget data system, the budget target is clarified and a quota-based budget data system is constructed;

[0011] Step S3: Design a quota-based cost control platform, build a cross-domain shared cost data platform, and collect production cost data from multiple departments and data sources;

[0012] Step S4: Construct the functional modules of the cost control platform. Based on the models and measurement results of the quota data system and the budget data system, and based on the collected production cost data, build a correlation mechanism model including each quota module and the budget module, and perform data analysis and data management.

[0013] Step S5: Build a cost control tower to manage and control costs based on the budget results of the quota database and budget data system, and implement intelligent early warning.

[0014] Preferably, the method for constructing the material cost standard quota data system in step S1 is:

[0015] Under each operation center, based on the specific operation (process), further determine the material consumption drivers and quota expression form (unit of measurement), and combine the material category information to formulate the corresponding material consumption quota for each operation (process);

[0016] Taking the work teams under each work center as the basic unit, the work volume of the work teams is selected as the main work motivation to collect and calculate the material cost quota;

[0017] The calculation expression of the material cost quota is:

[0018] Material cost quota = material consumption quota × material unit price;

[0019] Based on the actual material consumption data in the past three years, the material consumption quota for each operation (process) is calculated using the following formula:

[0020]

[0021] Among them, R is the consumption quota of a certain material for a certain operation. is the average unit consumption of a certain material during the statistical period, and k is the correction coefficient;

[0022] The calculation formula for the average unit consumption of a certain material during the statistical period is:

[0023]

[0024] Among them, Q c 1. Q c 2. Q c 3 are the actual consumption of a certain material in a certain operation during the three statistical periods; P c 1. P c 2. P c 3 is the total number of operations for a certain operation in three statistical periods.

[0025] Preferably, the method for constructing the labor cost standard quota data system in step S1 is:

[0026] Taking the work volume of the work team as the basic unit, the labor cost quota of the team dimension is aggregated and calculated;

[0027] At the same time, according to the actual production and operation needs of mining enterprises, the labor cost quotas for each position established under each operating team are increased. Based on the labor cost quotas at the team level, according to the coal enterprise staffing table and combined with the job salary weight coefficients calculated for senior managers of each operating team of the coal enterprise, the labor cost quotas at the position level are calculated;

[0028] The specific calculation process of the labor cost quota for each position in each work area team is as follows:

[0029] According to the statistical method, based on the historical data that has occurred, the total consumption of labor costs during the three-year statistical period is calculated using the following formula:

[0030]

[0031] Among them, S n is the total labor cost consumption of the n work team in the past three years; i is the year; M i The labor cost of the nth work team in year i is the sum of the wages payable to each employee in the work team, the social security contributions paid by the enterprise for them, and the bonuses.

[0032] The calculation formula for calculating the labor cost quota at the district and team level during the statistical period is:

[0033]

[0034] Among them, Q nis the labor cost quota for the n work team; P1, P2, and P3 are the work volumes of the n work team in the first, second, and third years respectively;

[0035] Calculate the salary weight coefficient of position X, and the calculation formula is:

[0036]

[0037] Among them, w x is the salary weight coefficient of position X; is the total salary of all employees in position X in the past three years; S n The total labor cost consumed by the n work team in the past three years;

[0038] The total labor cost consumption of position X during the statistical period is calculated using the following formula:

[0039]

[0040] Among them, G x M is the total labor cost consumption of x position in the past three years in the n work team; x is the number of staff for position x; e is the number of positions under the n-operation team; h is the h-th position under the n-operation team; M h is the number of staff for the hth position; W h is the salary weight coefficient of the hth position;

[0041] The calculation formula for the labor cost quota of position X during the statistical period is:

[0042]

[0043] Among them, T x is the labor cost quota for x positions in the n work team; P1, P2, and P3 are the workload of the n work team in the first, second, and third years respectively.

[0044] Preferably, the method for constructing the electricity fee standard quota data system in step S1 is:

[0045] Determine the electricity consumption drivers and quota forms (units of measurement) for each operation (process) under each operation center. Combined with the electricity cost category information, formulate corresponding consumption quotas for each operation (process).

[0046] Taking the operation teams under each operation center as the basic unit, and the actual power consumption and operation volume of the operation teams as the basic operation factors, the power consumption quota and electricity fee quota of the operation teams are collected and calculated;

[0047] At the same time, according to the actual production and operation needs of mining enterprises, the power consumption quota and electricity fee quota of the main power-consuming equipment of each operation team are increased. According to the proportion of the rated power of the main power-consuming equipment to the total power, the theoretical power consumption quota and electricity fee quota of the main power-consuming equipment of the operation team are calculated;

[0048] The specific calculation process of the theoretical power consumption quota and electricity fee quota of the main power-consuming equipment in the operation team is as follows:

[0049] First, calculate the power consumption ratio of each power-consuming equipment in each work area team. The calculation formula is:

[0050] Power consumption ratio = (rated power of a single device * number of devices in operation) / ∑ total power of all devices (i.e. rated power of all devices * number of devices in operation);

[0051] Next, calculate the annual power consumption of a single electrical device using the following formula:

[0052] Annual power consumption of a single device = actual annual power consumption of the operation team * power consumption ratio;

[0053] Finally, the power consumption quota and electricity fee quota of each electrical equipment are calculated as follows:

[0054] Equipment power consumption quota = annual power consumption of a single piece of equipment / actual output of the operation team;

[0055] Equipment electricity quota = equipment power consumption quota * electricity unit price.

[0056] Preferably, the method for constructing the maintenance fee standard quota data system in step S1 is:

[0057] Taking the operation teams under each operation center as the basic unit, the equipment maintenance cost quota of each operation team is aggregated and calculated;

[0058] Using statistical analysis methods, we selected statistical data on equipment maintenance costs of each operation team and calculated the equipment maintenance cost quota. The specific calculation process is as follows:

[0059] According to the statistical method, based on the historical data that has occurred, the total consumption of equipment maintenance costs during the three-year statistical period is calculated using the following formula:

[0060]

[0061] Among them, S r n is the total maintenance cost of the nth type of equipment in the past three years; i is the year; M r i The maintenance cost of a certain equipment in a certain department in year i is the sum of the costs incurred by the secondary maintenance items;

[0062] The calculation formula for equipment maintenance cost quota during the statistical period is:

[0063]

[0064] Among them, Q r n The maintenance cost quota for the nth type of equipment in the past three years; P r 1. P r 2. P r 3 is the workload of maintenance work in the first, second and third years respectively;;.

[0065] Preferably, the method for constructing the vehicle operating fee standard quota data system in step S1 is:

[0066] Using statistical analysis methods, we selected the statistical data of the off-shift work of each operation area team in the past three years to calculate the vehicle operating fee quota. The specific calculation process is as follows:

[0067] According to the statistical method, based on the historical data that has occurred, the total consumption of vehicle operating expenses during the three-year statistical period is calculated using the following formula:

[0068]

[0069] Among them, V n is the total vehicle operating expenses of the nth department in the past three years; i is the year; j is the month; P ij N is the unit price of the shift in month j of year i; ij is the number of shifts in the nth department in the jth month of the ith year;

[0070] The vehicle operating fee quota is calculated based on the department's specific output content and the department's total vehicle operating fee consumption. The calculation formula is:

[0071]

[0072] Among them, Q v n is the vehicle operating fee quota of the nth department; P v 1. P v 2. P v 3 represents the output of the first, second and third years respectively.

[0073] Preferably, the method for constructing the standard quota data system for outsourcing engineering costs in step S1 is:

[0074] First, we categorize outsourced projects into major categories based on their type. Then, we categorize each sub-category based on the work form within each major category. Furthermore, we use the working surface, material type, and / or construction method as parameters to separately calculate statistics for outsourced projects of the same type under each parameter, thus avoiding inaccurate outsourced project quotas due to the mixing of different parameters.

[0075] Two methods are used to calculate the outsourcing project quotas: one for fixed-price outsourcing projects (including anti-scouring and flood control projects) and one for variable-price outsourcing projects (including mechanical and electrical installation, mining services, and communication and flood control projects);

[0076] The calculation formula for the fixed-price outsourcing project quota (including anti-scouring and flood control projects) is: fixed-price project cost quota = the sum of the outsourcing project unit prices in the past three years / 3;

[0077] The calculation formula for the fixed cost of outsourced projects with variable unit prices (including electromechanical installation, mining and communication and defense projects) is: Fixed cost of projects with variable unit prices = Subtotal of expenses / Project quantity;

[0078] Subtotal of costs = labor costs + material costs + regulatory fees + profit costs + vehicle transportation costs + other costs + machinery costs + safety and civilized construction costs + taxes.

[0079] Preferably, the specific process of step S2 is:

[0080] First, based on the actual data of the coal enterprise and the cost quotas of each operation in step S1, the product of the driver consumption of each sub-operation and the unit price of the standard resource of the operation is the cost quota of each operation. The calculation formula is:

[0081] The cost quota of each operation = the consumption of each operation driver * the unit price of the standard resource of the operation;

[0082] Among them, the unit price of standard resources for operations is statistically calculated based on data from previous years;

[0083] Secondly, based on the market conditions of coal products and the productivity of the coal mine itself, a production and sales plan is formulated to estimate the output of the product, thereby calculating the estimated consumption of each sub-operation. The cost quota of each sub-operation is multiplied by the estimated consumption of each sub-operation to obtain the budget cost of each sub-operation. The calculation formula is:

[0084] The budgeted cost of each activity = the cost quota of each activity * the estimated consumption of each activity;

[0085] Finally, combined with the price of materials, workers' wages, machine power, and / or utility prices in the budget target, the standard budget cost of each operation center is added together to obtain the estimated total cost of coal products. The calculation formula is:

[0086] Budgeted cost of coal products = ∑ budgeted cost of each operation.

[0087] Preferably, the production cost data in step S3 includes: data related to material costs, data related to labor costs, data related to electricity costs, data related to maintenance costs, data related to vehicle operating costs, data related to outsourcing project costs and / or other cost-related data;

[0088] The specific construction method of the cross-domain shared cost data platform is as follows:

[0089] Extract relevant data from various business systems and departments of the enterprise, integrate these heterogeneous data into a shared database through data cleaning, transformation and loading (ETL) methods, and establish corresponding data structures and association relationships;

[0090] Assign multiple levels of data access permissions based on user roles and permissions, and perform regular database backup and recovery drills;

[0091] Establish a data quality management mechanism to monitor the completeness, accuracy, and timeliness of data and promptly address data anomalies;

[0092] Among them, the business system includes the scheduling system, digital warehousing system, ERP system and / or EAM system, and the extracted relevant data includes material cost data, labor cost data, electricity cost data, maintenance cost data, vehicle operating cost data, outsourced engineering cost data and / or other cost data.

[0093] Preferably, the functional modules of the cost control platform in step S4 include: a quota management module, a target budget module, a quota-based budget module, a data analysis module, a data management module, and an extended function module;

[0094] The quota management module is used to construct quota calculation formulas and systems from six modules: materials, labor, electricity, vehicle operation, maintenance and outsourced engineering, and form a cost quota library;

[0095] The quota-based budget module is used to generate quota-based production cost budget results based on the enterprise's production plan and business plan, combined with the cost quota library output by the quota management module;

[0096] The data analysis module is used to generate analysis results related to enterprise basic situation analysis, enterprise cost construction status analysis, enterprise cost structure analysis, cost difference analysis, cost trend analysis and / or enterprise profitability analysis. It provides a data foundation for the quota management module and the quota-based budget module, and also provides a basis for subsequent quota-based cost control.

[0097] The data management module includes a quota data management module, a budget data management module and / or a business data management module.

[0098] Preferably, the cost control tower in step S5 includes a key data indicator visualization module and a data early warning function module;

[0099] The key data indicator visualization module is used to generate quota cost structure analysis charts, cost deviation trend charts and / or key cost indicator dashboards based on quota-based production cost budget results, and provides data drilling and interactive functions;

[0100] The data early warning function module is used to provide budget overrun warning, quota deviation warning, data anomaly warning and / or other data anomaly warning based on the quota-based production cost budget results.

[0101] A computer-readable storage medium stores a computer program, which, when executed, implements the above-mentioned quota-based standard cost control method for coal enterprises.

[0102] Compared with the prior art, the present invention has the following beneficial effects:

[0103] 1. In the method of the present invention, the cost budget based on quotas can make the cost drivers correspond to the quota cost base. When a discrepancy occurs, the cause can be quickly identified and the responsibility center can be located, thus laying a solid foundation for budget control.

[0104] 2. In the method of the present invention, the operating principle of the cost budget based on the quota is clear, which can grasp the estimated consumption of the resources of the operation center and monitor the consumption difference, thereby improving the budget control effect and helping to improve production efficiency;

[0105] 3. In the method of the present invention, the operating costs in the operating cost budget are allocated and aggregated in proportion to product production resources. The budget number is more accurate and can intuitively present the resource consumption of each operating center, focusing on controlling the centers with high consumption and strengthening budget control.

[0106] This invention constructs a quota-based cost measurement model and budget model for coal enterprises to accurately measure and predict cost data, thereby improving the level of scientific decision-making in cost control. The invention aims to improve the value of data elements and create new quality productivity through innovative cost control methods and technical means in the digital economy era. Ultimately, while reducing costs and increasing efficiency, it will achieve high-quality development of coal enterprises under the new economic situation. BRIEF DESCRIPTION OF THE DRAWINGS

[0107] Figure 1 Schematic diagram of the process of the present invention;

[0108] Figure 2 This is a diagram of the production cost budget system architecture based on quotas in the present invention;

[0109] Figure 3 This is a picture showing an example of a quota-based material cost budget table for a coal mining system according to the present invention;

[0110] Figure 4 This is a picture showing an example of a labor cost budget table based on quotas for a coal mining system according to the present invention;

[0111] Figure 5 This is a picture showing an example of a quota-based electricity cost budget for a coal mining system according to the present invention;

[0112] Figure 6 This is a picture showing an example of a vehicle operating expense budget table based on quotas for a coal mining system according to the present invention;

[0113] Figure 7 This is a picture showing an example of a quota-based maintenance cost budget for a coal mining system according to the present invention;

[0114] Figure 8 This is a picture showing an example of a cost budget table for outsourcing engineering expenses based on quotas for a coal mining system according to the present invention;

[0115] Figure 9 A picture of a production cost budget summary table based on quotas for the coal mining system of the present invention;

[0116] Figure 10 This is a structural diagram of the cross-domain shared data platform for standard cost control based on quotas in the present invention;

[0117] Figure 11 This is a functional module architecture diagram of the quota-based cost control platform in the present invention;

[0118] Figure 12 This is a diagram of the cost control tower architecture of the quota-based cost control platform in the present invention;

[0119] Figure 13 This is the overall architecture of the quota-based cost control platform in the present invention. DETAILED DESCRIPTION

[0120] The following will clearly and completely describe the technical solutions in the embodiments of the present invention in conjunction with the accompanying drawings. Obviously, the described embodiments are only part of the embodiments of the present invention, not all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without making creative efforts are within the scope of protection of the present invention.

[0121] See also Figure 1 , a standard cost control method for coal enterprises based on quotas, including:

[0122] Step S1: Based on the activity-based costing method and the characteristics of the coal enterprise's operational organization, the key production operations are divided into operation centers and operation teams. Based on the actual data of the coal enterprise's production cost consumption and the key data of standard cost control, a quota data system is constructed from six modules: materials, labor, electricity, vehicle operation, maintenance, and outsourced engineering, forming a cost quota database.

[0123] Step S2: Based on the cost quota database and the company's annual production cost budget data system, the budget target is clarified and a quota-based budget data system is constructed;

[0124] Step S3: Design a quota-based cost control platform, build a cross-domain shared cost data platform, and collect production cost data from multiple departments and data sources;

[0125] Step S4: Construct the functional modules of the cost control platform. Based on the models and measurement results of the quota data system and the budget data system, and based on the collected production cost data, build a correlation mechanism model including each quota module and the budget module, and perform data analysis and data management.

[0126] Step S5: Build a cost control tower. Based on the budget results of the quota database and the budget data system, use the comprehensive budget management decision-making method to control costs. Specifically, it involves the visualization design of various key indicator data closely related to cost control, and realizes intelligent early warning, such as: budget overspending warning, quota deviation warning, data anomaly warning and / or other data anomaly warning.

[0127] The cost generation process of coal enterprises is analyzed using activity-based costing, which attributes expenses to activities based on resource drivers and then to cost objects based on activity drivers. However, this process is complex and difficult to implement. Therefore, the present invention, based on the actual production practices of coal enterprises, develops a standard costing method based on quotas that is more consistent with production conditions and easier to operate. This method uses the work teams as the basic units for quota cost calculation and establishes standard quotas for material costs, labor costs, electricity costs, maintenance costs, vehicle operating costs, and outsourced engineering costs.

[0128] As a specific solution of the present invention, the method for constructing the material cost standard quota data system in step S1 is:

[0129] In this embodiment, the standard quota part of material costs can be specifically divided into multiple operation centers, such as: coal mining, tunneling, electromechanical, drainage and power supply, main transportation, lifting, anti-scouring, washing, auxiliary transportation, informatization, geological surveying and water prevention and control, etc.

[0130] Under each operation center, based on the specific operation (process), further determine the material consumption drivers and quota expression form (unit of measurement), and combine the material category information to formulate the corresponding material consumption quota for each operation (process);

[0131] Taking the work teams under each work center as the basic unit, the work volume of the work teams is selected as the main work motivation to collect and calculate the material cost quota;

[0132] During this process, since a single operating team may involve multiple working faces (due to factors such as mining height, working face length, and coal seam thickness), the team's workload was selected as the primary operating factor, and material cost quotas were calculated based on this. This method ensures that the collection and calculation of material costs are consistent with actual production conditions, with high accuracy and operability, providing strong support for the company's cost control and budget management.

[0133] The calculation expression of the material cost quota is:

[0134] Material cost quota = material consumption quota × material unit price;

[0135] Based on the actual material consumption data in the past three years, the material consumption quota for each operation (process) is calculated using the following formula:

[0136]

[0137] Among them, R is the consumption quota of a certain material for a certain operation. is the average unit consumption of a certain material during the statistical period, and k is the correction coefficient;

[0138] The calculation formula for the average unit consumption of a certain material during the statistical period is:

[0139]

[0140] Among them, Q c 1. Q c 2. Q c 3 are the actual consumption of a certain material in a certain operation during the three statistical periods; P c 1. P c 2. P c 3 is the total number of operations for a certain operation in three statistical periods.

[0141] As a specific solution of the present invention, the method for constructing the labor cost standard quota data system in step S1 is:

[0142] First, the operation center (system) is determined according to each link of coal mine production, namely coal mining, tunneling, electromechanical, drainage and power supply, main transportation, lifting, anti-scouring, washing, auxiliary transportation, informatization, geodesy and water prevention and control, etc. Then, the two dimensions of each operation team under the operation center and the different positions under each operation team are used as the basic units of statistics to collect and calculate the labor cost quota. In theory, the operation process should be divided into each operation center according to the standard operation process, and a labor cost and labor standard quota data system based on the operation process should be established. However, according to the existing data, it is less feasible to collect labor costs and labor time consumption according to the standard operation process. Therefore, this embodiment takes the operation volume of the operation team as the basic unit, and collects and calculates the labor cost quota of the team dimension;

[0143] At the same time, according to the actual needs of production and operation of mining enterprises, the labor cost quota of each position established under each operating team is increased. Based on the labor cost quota of the team dimension, according to the staffing table of the coal enterprise and combined with the job salary weight coefficient calculated by senior managers of each operating team of the coal enterprise, the labor cost quota of the position dimension is calculated; the innovation of the method of the present invention lies in: fully combining the existing actual statistical accuracy of the enterprise with the actual production and operation needs of the enterprise, and more accurately calculating the labor cost quota of each position, providing sufficient data support for the enterprise's cost control, and providing reference data for the enterprise's subsequent actual measurement of labor quotas.

[0144] The specific calculation process of the labor cost quota for each position in each work area team is as follows:

[0145] According to the statistical method, based on the historical data that has occurred, the total consumption of labor costs during the three-year statistical period is calculated using the following formula:

[0146]

[0147] Among them, S n is the total labor cost consumption of the n work team in the past three years; i is the year; M i The labor cost of the nth work team in year i is the sum of the wages payable to each employee in the work team, the social security contributions paid by the enterprise for them, and the bonuses.

[0148] The calculation formula for calculating the labor cost quota at the district and team level during the statistical period is:

[0149]

[0150] Among them, Q n is the labor cost quota for the n work team; P1, P2, and P3 are the work volumes of the n work team in the first, second, and third years respectively;

[0151] Calculate the salary weight coefficient of position X, and the calculation formula is:

[0152]

[0153] Among them, w x is the salary weight coefficient of position X; is the total salary of all employees in position X in the past three years; S n The total labor cost consumed by the n work team in the past three years;

[0154] The total labor cost consumption of position X during the statistical period is calculated using the following formula:

[0155]

[0156] Among them, G x M is the total labor cost consumption of x position in the past three years under the n work team; x is the number of staff for position x; e is the number of positions under the n-operation team; h is the h-th position under the n-operation team; M h is the number of staff for the hth position; W h is the salary weight coefficient of the hth position;

[0157] The calculation formula for the labor cost quota of position X during the statistical period is:

[0158]

[0159] Among them, T x is the labor cost quota for x positions in the n work team; P1, P2, and P3 are the workload of the n work team in the first, second, and third years respectively.

[0160] Preferably, the method for constructing the electricity fee standard quota data system in step S1 is:

[0161] Determine the electricity consumption drivers and quota forms (units of measurement) for each operation (process) under each operation center. Combined with the electricity cost category information, formulate corresponding consumption quotas for each operation (process).

[0162] In specific applications, the electricity fee standard quota can be specifically divided into common operating systems such as coal mining, tunneling, electromechanical, main transportation, lifting, washing, production assistance, deep water treatment (outsourcing), etc.

[0163] The electricity quotas were aggregated and calculated using the work teams under each work center (system) as the basic unit. Since a single work team may involve multiple working faces (with different mining heights, working face lengths, and coal seam thicknesses), the actual power consumption and work volume of the work team were used as the basic operating factors to aggregate and calculate the power consumption quotas and electricity quotas of the work team.

[0164] At the same time, according to the actual needs of production and operation of mining enterprises, the power consumption quota and electricity fee quota of the main power-consuming equipment of each operating team are increased, and the theoretical power consumption quota and electricity fee quota of the main power-consuming equipment of the operating team are calculated according to the proportion of the rated power of the main power-consuming equipment to the total power. In the later stage, smart meters can be added to each power-consuming equipment to measure the actual power consumption, and subsequent quota calculations can be carried out based on this, so as to be closer to the equipment quota of actual production.

[0165] The specific calculation process of the theoretical power consumption quota and electricity fee quota of the main power-consuming equipment in the operation team is as follows:

[0166] First, calculate the power consumption ratio of each power-consuming equipment in each work area team. The calculation formula is:

[0167] Power consumption ratio = (rated power of a single device * number of devices in operation) / ∑ total power of all devices (i.e. rated power of all devices * number of devices in operation);

[0168] Next, calculate the annual power consumption of a single electrical device using the following formula:

[0169] Annual power consumption of a single device = actual annual power consumption of the operation team * power consumption ratio;

[0170] Finally, the power consumption quota and electricity fee quota of each electrical equipment are calculated as follows:

[0171] Equipment power consumption quota = annual power consumption of a single piece of equipment / actual output of the operation team;

[0172] Equipment electricity quota = equipment power consumption quota * electricity unit price.

[0173] As a specific solution of the present invention, the method for constructing the maintenance fee standard quota data system in step S1 is:

[0174] Based on each link of coal mine production, operation centers are determined, namely coal mining, tunneling, and auxiliary transportation operations. The operation teams under each operation center are used as the basic units, and the equipment maintenance cost quotas of each operation team are aggregated and calculated. The maintenance cost quotas in coal enterprises can be specifically divided into three categories: daily maintenance, specialized maintenance, and overhaul. The maintenance cost quota is generally formulated using statistical analysis methods, selecting equipment maintenance cost statistics for each operation team to calculate the equipment maintenance cost quota.

[0175] All operation centers calculate quotas according to their respective production contents (see Table 1 for detailed quotas). By dividing by the company's total output during the statistical period, the total coal quota for all teams (yuan / operation unit) is obtained. The specific calculation process is as follows:

[0176] According to the statistical method, based on the historical data that has occurred, the total consumption of equipment maintenance costs during the three-year statistical period is calculated using the following formula:

[0177]

[0178] Among them, S r n is the total maintenance cost of the nth type of equipment in the past three years; i is the year; M r i The maintenance cost of a certain equipment in a certain department in year i is the sum of the costs incurred by the secondary maintenance items;

[0179] The calculation formula for equipment maintenance cost quota during the statistical period is:

[0180]

[0181] Among them, Q r n The maintenance cost quota for the nth type of equipment in the past three years; P r 1. P r 2. P r 3 is the workload of maintenance work in the first, second and third years respectively;;.

[0182] As a specific solution of the present invention, the method for constructing the vehicle operating fee standard quota data system in step S1 is:

[0183] Using statistical analysis, we selected the statistical data of each operating team's shifts over the past three years to calculate the vehicle operating fee quota. All operating centers calculated the quota according to their respective operating content. By dividing it by the company's three-year total production, we obtained the three-year company total coal quota (yuan / ton) for all operating teams. This can be used to compare the quota consumption between operating teams. The quota is expressed in a unified form (unit) of (yuan / ton). The specific calculation process is as follows:

[0184] According to the statistical method, based on the historical data that has occurred, the total consumption of vehicle operating expenses during the three-year statistical period is calculated using the following formula:

[0185]

[0186] Among them, V n is the total vehicle operating expenses of the nth department in the past three years; i is the year; j is the month; P ij N is the unit price of the shift in month j of year i; ij is the number of shifts in the nth department in the jth month of the ith year;

[0187] The vehicle operating fee quota is calculated based on the department's specific output content and the department's total vehicle operating fee consumption. The calculation formula is:

[0188]

[0189] Among them, Q v n is the vehicle operating fee quota of the nth department; P v 1. P v 2. P v 3 represents the output for the first, second, and third years, respectively. The specific output content of each operating team is different. For example, the output of the coal mining system is raw coal, which should be based on the coal mining volume-ton quota. The output content of the tunneling system is tunneling footage, so it should be based on the tunneling footage (meter) quota. The output and quota of the remaining systems are expressed in a similar manner to the maintenance cost quota, as shown in Table 1 below.

[0190] As a specific solution of the present invention, the method for constructing the standard quota data system for outsourcing engineering costs in step S1 is:

[0191] First, we categorize outsourced projects into major categories, such as flood control, anti-scouring, mining, communication and fire prevention, and electromechanical installation and mining. Then, we categorize each sub-project based on the type of work within each major category. We also use the working surface, material type, and / or construction method as parameters to separately calculate outsourced projects of the same type under each parameter, avoiding inaccurate outsourced project quotas due to mixing different parameters.

[0192] Two methods are used to calculate the outsourcing project quotas: one for fixed-price outsourcing projects (including anti-scouring and flood control projects) and one for variable-price outsourcing projects (including mechanical and electrical installation, mining services, and communication and flood control projects);

[0193] The calculation formula for the fixed-price outsourcing project quota (including anti-scouring and flood control projects) is: fixed-price project cost quota = the sum of the outsourcing project unit prices in the past three years / 3;

[0194] The calculation formula for the fixed cost of outsourced projects with variable unit prices (including electromechanical installation, mining and communication and defense projects) is: Fixed cost of projects with variable unit prices = Subtotal of expenses / Project quantity;

[0195] Subtotal of costs = labor costs + material costs + regulatory fees + profit costs + vehicle transportation costs + other costs + machinery costs + safety and civilized construction costs + taxes.

[0196] In summary, the standard quota calculation methods and processes for various costs in different systems are finally summarized to form a summary table of quota cost calculation formulas formulated based on the actual production data of coal enterprises and their operation centers.

[0197] As a specific solution of the present invention, when compiling a budget based on activity cost, the principle is based on the relevant theories of comprehensive budget management. Here we focus on the production budget in the comprehensive budget data system, that is, the material cost budget, labor cost budget, electricity cost budget, vehicle operating cost budget and outsourcing project cost budget that constitute the direct production cost budget of the product, as follows Figure 2 shown.

[0198] The specific process of step S2 is:

[0199] First, based on the actual data of the coal enterprise and the cost quotas of each operation in step S1, the product of the driver consumption of each sub-operation and the unit price of the standard resource of the operation is the cost quota of each operation. The calculation formula is:

[0200] The cost quota of each operation = the consumption of each operation driver * the unit price of the standard resource of the operation;

[0201] Among them, the unit price of standard resources for operations is statistically calculated based on data from previous years;

[0202] Secondly, based on the market conditions of coal products and the productivity of the coal mine itself, a production and sales plan is formulated to estimate the output of the product, thereby calculating the estimated consumption of each sub-operation. The cost quota of each sub-operation is multiplied by the estimated consumption of each sub-operation to obtain the budget cost of each sub-operation. The calculation formula is:

[0203] Budgeted cost of each operation = cost quota of each operation * estimated consumption of each operation (i.e., tons of coal mined, meters of tunneling, etc.);

[0204] Finally, combined with the price of materials, workers' wages, machine power, and / or utility prices in the budget target, the standard budget cost of each operation center is added together to obtain the estimated total cost of coal products. The calculation formula is:

[0205] Budgeted cost of coal products = ∑ budgeted cost of each operation.

[0206] The following example uses a coal mining system as an example to illustrate the calculation process for material costs, labor costs, electricity costs, maintenance costs, vehicle operating costs, repair costs, and outsourcing engineering costs based on quotas. The example is as follows:

[0207] (1) Material cost budget preparation method and example based on quota

[0208] Taking the coal mining system as an example, this paper deeply analyzes its budget management preparation process based on operating costs. This process is closely centered around the core operating motivation of the coal mining operation center - the number of coal tons mined.

[0209] After calculating the per-ton coal cost quota according to step S1, the total material budget cost of the entire coal mining operation center is calculated using the formula based on the annual or quarterly coal mining production plan (i.e., the number of tons of coal mined). This process achieves a smooth transition from quota to budget, providing strong data support for the company's financial planning and cost control. The following shows an example of a material cost budget table based on quotas for a coal mining system, as follows Figure 3 As shown in the table.

[0210] The total budget cost of materials for the coal mining operation center = the standard material cost × the estimated consumption of material operations (i.e. the planned tonnage of coal mined).

[0211] (2) Labor cost budget preparation method and example based on quota

[0212] Based on the occurrence of labor cost expenditures, the system clearly defines the work area team teams, types of work, and positions included, and lists the positions required in actual production life. Taking the coal mining operation center as an example, the labor cost budget is calculated using the formula, and the position calculation is used to obtain the position labor cost budget. The team labor cost budget is further summarized, and then the work area team labor cost budget is summarized. Finally, the labor cost budget for the entire system is summarized to form the labor cost budget of the operation center.

[0213] Labor cost budget for coal mining operation center = labor cost quota × estimated labor consumption (i.e. planned coal mining tons);

[0214] Through a detailed labor cost budget, project managers can clearly understand the human resource costs required for the project, including salary standards, working hours, and the number of people required for different types of work and different skill levels. This helps to strictly control labor costs during project execution, avoid overspending, and ensure that the project proceeds smoothly within the budget. An example of a labor cost budget based on quotas for a coal mining system is as follows: Figure 4 As shown in the table.

[0215] (3) Quota-based electricity budget preparation method and example

[0216] According to the occurrence of electricity expenditure, in addition to clarifying the electricity quotas of the operating teams and each working face within the operating teams included in each production system of the enterprise (as shown in step S1), it is also necessary to sort out the electricity quotas of the operating teams and the main power-consuming systems under their working faces. Taking the coal mining operation center as an example, combined with the following electricity budget formula, the electricity budget is calculated from different dimensions (i.e., the two dimensions of the operating team and its main power-consuming equipment), and the electricity budgets of the main power-consuming equipment of different working faces within the operating team are further summarized to obtain the team electricity budget, and then the electricity budgets of the operating team are summarized to obtain the electricity budget of the entire system, which is the electricity budget of the operation center. An example of an electricity budget table based on quotas for a coal mining system is shown as follows: Figure 5 As shown in the table.

[0217] The electricity budget cost of the coal mining operation center = electricity quota × estimated electricity consumption (i.e. planned coal mining tons).

[0218] (4) Vehicle operating expense budget preparation method and example based on quota

[0219] This budget will cover all vehicle operating expenses during production operations. Taking the coal mining operation center as an example, based on the historical data of the coal enterprise and the intensity of vehicle usage, the vehicle operating fee quota can be adjusted to ensure accurate budget preparation. Combined with the formula, the budget for the vehicle operation of the coal mining system is calculated, and an example of a vehicle operating cost budget table based on the quota for the coal mining system is summarized, such as Figure 6 As shown in the table.

[0220] The budgeted cost of vehicle operating expenses for the coal mining operation center = vehicle operating expense quota × estimated consumption of vehicle operating operations (i.e. planned coal mining tonnage).

[0221] (5) Maintenance cost budget preparation method and example based on quota

[0222] This budget will cover the costs associated with maintenance, repair, and replacement of parts for all equipment during production operations. Taking the coal mining operation center as an example, based on the historical data of the coal enterprise and the intensity of equipment usage, the maintenance fee quota can be adjusted to ensure accurate budget preparation. Combined with the formula, the budget for the maintenance fee of the coal mining system is calculated, and an example of a maintenance fee budget table based on the quota for the coal mining system is summarized, such as Figure 7 As shown in the table.

[0223] The budgeted cost of maintenance for the coal mining operation center = the standard maintenance fee × the estimated consumption of maintenance operations (i.e. the planned tonnage of coal mined).

[0224] (6) Method and example of budget preparation for outsourcing project costs based on quotas

[0225] This budget will cover all outsourced project costs during production operations. Taking the coal mining operation center as an example, based on the historical data of the coal enterprise and the frequency of outsourced projects, the outsourced project quota can be adjusted to ensure accurate budget preparation. Combined with the formula, the budget for the outsourced projects of the coal mining system is calculated, and an example of the outsourced project cost budget based on the quota of the coal mining system is summarized, as follows: Figure 8 As shown in the table.

[0226] The budgeted cost of outsourcing engineering fees for the coal mining operation center = the standard of outsourcing engineering fees × the estimated consumption of outsourcing engineering operations (i.e. the planned tonnage of coal mined).

[0227] (7) Summary of production cost budget preparation based on quotas

[0228] According to the formula: Coal product budget cost = ∑ budget cost of each operation, the quota-based direct material cost budget, direct labor cost budget, electricity cost budget, vehicle operating cost budget, maintenance cost budget and outsourcing project cost budget of the coal mining system are summarized to obtain the total production cost budget of the enterprise's coal mining system during the budget period, such as Figure 9 As shown in the table.

[0229] The above has completed the quota-based budget summary of the six modules in the coal mining system. The quota budget calculation of the remaining systems can be carried out according to the budget calculation process of the coal mining system. The core idea is consistent with the adopted method. Due to space limitations, it will not be elaborated here.

[0230] As a specific solution of the present invention, in step S3, a cross-domain shared data platform is constructed to efficiently collect multi-source heterogeneous production cost data, including: material cost related data, labor cost related data, electricity cost related data, maintenance cost related data, vehicle operating cost related data, outsourcing project cost related data and other cost related data, and transmit them to the cost control center platform, such as Figure 10 shown.

[0231] As the foundation for the entire cost control system, the cross-domain shared data platform aims to integrate cost-related data resources across different business areas and departments. It enables the storage and exchange of cost-related data and information within the enterprise in a unified environment, providing comprehensive and accurate data support for the subsequent construction of quota and budget data systems.

[0232] The specific construction method of the cross-domain shared cost data platform is as follows:

[0233] Extract relevant data from various business systems and departments of the enterprise (such as the Finance Department, Technology Department, Material Supply Department, Human Resources Department, Auxiliary Transportation Department, and Mechanical and Electrical Transportation Management Department). Through data cleaning, transformation, and loading (ETL) methods, integrate this heterogeneous data into a shared database and establish corresponding data structures and relationships.

[0234] Assign multiple levels of data access permissions based on user roles and permissions, and perform regular database backup and recovery drills;

[0235] Establish a data quality management mechanism to monitor the completeness, accuracy, and timeliness of data and promptly address data anomalies;

[0236] Among them, the business system includes the scheduling system, digital warehousing system, ERP system and / or EAM system, and the extracted relevant data includes material cost data, labor cost data, electricity cost data, maintenance cost data, vehicle operating cost data, outsourced engineering cost data and / or other cost data.

[0237] As a specific solution of the present invention, the platform function module is used to process the collected relevant cost data, build a standard cost control mechanism model layer based on quota, and perform data analysis, data management, and standard cost control mechanism model layer based on quota and extended functions. Its core is "the construction model and measurement results of the quota data system and budget data system", such as Figure 11 shown.

[0238] The functional modules of the cost control platform in step S4 include: a quota management module, a target budget module, a quota-based budget module, a data analysis module, a data management module, and an extended function module;

[0239] The quota management module is used to construct quota calculation formulas and systems for six major modules: materials, labor, electricity, vehicle operations, maintenance, and outsourced engineering. This creates a cost quota library, effectively creating a standard cost manual based on quotas. These quotas are dynamic and are adjusted and updated accordingly based on factors such as improvements in production technology and changes in the market environment. Specifically, through a combination of data analysis and expert evaluation, relevant consumption quotas can be accumulated, supplemented, and adjusted to ensure their scientific and rationality. This ensures the accuracy, rationality, and scientific nature of subsequent quota-based budgets, helping enterprises analyze and control various production management links—a prerequisite for the successful implementation of budget management and the achievement of effective management results.

[0240] The quota-based budget module is used to generate quota-based production cost budget results based on the company's production and operating plans, combined with the cost quota library output by the quota management module; the production cost budget results may specifically include material cost budget, labor cost budget, electricity cost budget, maintenance cost budget, vehicle operating cost budget and outsourced engineering cost budget. The budget data system adopts a combination of top-down (combined with budget targets) and bottom-up (based on production quota costs) compilation methods to ensure the accuracy and enforceability of the budget. Establish a budget adjustment mechanism so that when there are major changes in the market environment and the company's operating conditions, the budget can be reasonably adjusted in a timely manner.

[0241] The data analysis module is used to generate analysis results related to enterprise basic situation analysis, enterprise cost construction status analysis, enterprise cost structure analysis, cost difference analysis, cost trend analysis and / or enterprise profitability analysis. It provides a data foundation for the quota management module and the quota-based budget module, and also provides a basis for subsequent quota-based cost control.

[0242] The data management module includes a quota data management module, a budget data management module and / or a business data management module.

[0243] (1) Quota data management

[0244] Quota Data Entry and Editing: This interface provides a user-friendly interface for conveniently entering various quota data, such as material consumption quotas, labor hour quotas, and equipment usage quotas. It accurately records quota values ​​for different products, projects, or business processes, and supports modification and improvement of entered data to ensure the accuracy and timeliness of quota data. Quota data can also be imported in batches, for example from external files like Excel spreadsheets, improving data entry efficiency. This is particularly useful during large-scale data updates or system initialization.

[0245] Quota data classification and storage: Quota data is categorized and stored by cost item, business area, organizational department, and other dimensions to facilitate data retrieval and access. For example, material quota data for the manufacturing process and expense quota data for the administrative department can be categorized and stored separately, making data management clearer and more organized.

[0246] Establish a data version management mechanism to record the historical version information of the quota data, including modification time, modifier, modification reason, etc., so as to trace the data change history and provide a data evolution basis for cost analysis and decision-making.

[0247] (2) Budget data management

[0248] Budgeting data support: Assists in generating budgeting templates based on quota data and business plans. During the budgeting process, relevant quota values ​​are automatically referenced and combined with projected business volume (such as production quantity and service times) to calculate the budget amounts for various costs, reducing manual calculation errors and improving budgeting accuracy and efficiency.

[0249] Supports the storage and comparative analysis of multiple versions of budget data: During the budget preparation process, users can create multiple budget drafts. The system can clearly display the differences between different versions of budget data, making it easier for management to evaluate and select the optimal budget plan.

[0250] Budget data review and adjustment: Establish a budget data review process. Auditors can review budget data in the system, return or modify budget data that doesn't meet quota standards or business logic, and record their comments and results. Only budget data that passes review becomes effective and can be used for cost control.

[0251] When the business environment changes (such as raw material price fluctuations, production process adjustments, etc.), a budget data adjustment function is provided. Users can make partial or full adjustments to the budget data based on actual data, and the system will automatically record the adjustment traces, including the adjustment time, adjustment person, adjustment reason, and comparison of the data before and after the adjustment, facilitating subsequent cost difference analysis.

[0252] (3) Business data management

[0253] Business data collection and integration: This system integrates data with other internal business systems (such as ERP, production management, and procurement systems) to collect cost-related business data in real time or regularly, such as raw material purchase prices, actual production hours, and actual equipment operating hours. This ensures that the cost control platform can obtain comprehensive, accurate, and timely business data, providing a data foundation for cost accounting and analysis.

[0254] For data that cannot be obtained through system integration, a manual entry function is provided, and data verification rules are set to ensure the accuracy and completeness of manually entered data. For example, when entering raw material procurement data, the rationality of information such as purchase quantity, unit price, and supplier is verified.

[0255] Business Data Cleaning and Organization: Collected business data is cleaned and organized to remove duplicate, erroneous, and incomplete data. For example, abnormal data caused by system failures or human errors is identified and corrected, and missing key data fields are supplemented to ensure that business data meets the requirements of cost accounting and analysis.

[0256] To meet the needs of cost control, business data is standardized, converting data in different formats and units into the platform's standard format and units to facilitate data calculation and comparison. For example, the prices of raw materials purchased in different regions are uniformly converted to tax-exclusive prices and expressed in the same units.

[0257] (4) Extended functions

[0258] The quota-based cost control platform has a series of valuable extended functions, enabling enterprises to fully control costs.

[0259] In terms of internal control and security compliance, precise quotas are used to establish a "safeguard line" for various business costs, preventing overspending and illegal operations. Data security is also ensured through hierarchical authority management and strict information barriers. During internal audits, quota data is used as a benchmark to quickly screen for abnormal cost flows, ensuring a clear audit trajectory and reliable results. This supports the development of a shared financial platform, using cost quotas to unify accounting standards, refine cost allocation, and achieve real-time control of capital flows, facilitating efficient cross-departmental and cross-regional financial collaboration.

[0260] In the full lifecycle management of auxiliary equipment, equipment is selected and purchased based on quotas, maintenance and repair costs are controlled based on operation and maintenance quotas, and disposal strategies are determined based on residual value quotas during the scrapping phase. Linked to the vehicle operations management system, costs are accurately calculated based on quotas such as mileage and load, providing real-time warnings of anomalies and optimizing vehicle dispatching, significantly reducing costs and increasing efficiency.

[0261] As a specific solution of the present invention, according to the analysis results, the cost control tower is used based on the quota library and budget results, with the help of the comprehensive budget management decision-making method to control costs. This involves the visualization design of various key data indicators closely related to control, as well as the comparison of actual cost data and budget data based on quotas, and real-time intelligent early warning and tracing. Figure 12 shown.

[0262] The cost control tower in step S5 may specifically include a key data indicator visualization module and a data early warning function module;

[0263] The key data indicator visualization module is used to generate quota cost structure analysis charts, cost deviation trend charts and / or key cost indicator dashboards based on quota-based production cost budget results, and provides data drilling and interactive functions;

[0264] (1) Visualization of key data indicators

[0265] The goals of key data indicator visualization design include: An intuitive and clear visualization interface, known as the cost control tower, displays indicator data closely related to cost control in graphical and report formats. This enables management and cost control personnel to quickly and accurately understand cost status and trends, enabling them to make timely and effective decisions.

[0266] Key data indicator visualizations include: quota cost structure analysis charts (e.g., the proportion of raw material quota costs, labor quota costs, electricity quota costs, etc. in the total quota costs), cost deviation trend charts (comparing actual costs with budgeted costs, and the trend of quota cost deviations over time), and key cost indicator dashboards (e.g., cost reduction rate, cost profit margin, etc.). Additionally, a data drill-down function is provided, allowing users to drill down from macro-level cost data to specific business links and cost item data for detailed analysis.

[0267] Interactive features include the cost control tower, which allows users to view cost data by selecting different timeframes, business departments, cost categories, and other dimensions as needed. Users can also set warning thresholds. When cost indicators exceed normal ranges, the system automatically issues warnings, alerting relevant personnel to take appropriate action.

[0268] The data early warning function module is used to provide budget overrun warning, quota deviation warning, data anomaly warning and / or other data anomaly warning based on the quota-based production cost budget results.

[0269] (2) Data early warning function

[0270] Budget overrun warning: When actual costs approach or exceed the budgeted amount, the system issues a timely warning based on pre-set warning rules. This warning can be sent to relevant personnel, including those in charge of cost control, department managers, and financial personnel, via various means (e.g., system pop-up windows, WeChat, email, and SMS), allowing them to be immediately informed of budget overruns and take appropriate cost control measures.

[0271] Early warnings detail the budget overrun projects, amounts, percentages, and possible causes, providing a traceability and reference basis for cost control strategies. For example, if a project's labor costs exceed the budget, the early warning will indicate whether the cause is excessive overtime or increased labor costs.

[0272] Quota Deviation Warning: When significant deviations between quota data and actual data are detected during actual business execution, the system issues a quota deviation warning. This helps promptly identify unreasonable quota settings or significant changes in the business environment, prompting companies to reassess and adjust quota data.

[0273] Warnings include information such as the deviated quota item, the difference between the actual and quota values, and the impact of the deviation on costs, allowing relevant departments and personnel to conduct targeted investigations and improvements. For example, if a product's material consumption quota is found to be significantly lower than the actual production usage, the warning prompts relevant personnel to analyze whether the deviation is caused by a production process issue or an inaccurate quota setting.

[0274] Data anomaly warning: The system automatically issues data anomaly warnings for abnormal data (such as missing data, data mutations, data logic errors, etc.) that appear during the data collection process. This helps to promptly detect data collection system failures or human data entry errors, ensuring data accuracy and reliability.

[0275] Warning messages indicate the location, data type, and possible causes of abnormal data, allowing data managers to promptly repair and process the data. For example, if equipment operating data for a certain period of time is suddenly missing, the warning message will indicate the time range of the missing data and the device number involved, allowing technicians to check the operating status of the data collection equipment.

[0276] Finally, a quota-based cost control platform is formed. The first layer is a cross-domain shared database platform based on the theme of cost control; the second layer is the platform function module, the core of which is "the construction model and measurement results of the quota data system and budget data system", including: data analysis, data management, quota-based standard cost control mechanism model layer and extended functions; the third layer is based on the quota library and budget results, with the help of comprehensive budget management decision-making ideas and theories, to control costs. This involves the visualization design of various indicator data closely related to control, which can also be called a cost control tower, such as Figure 13 shown.

[0277] A computer-readable storage medium stores a computer program, which, when executed, implements the above-mentioned quota-based standard cost control method for coal enterprises.

[0278] In this invention, the quota-based cost control platform architecture is guided by the actual needs of coal enterprises' cost management work, establishing a full-chain management goal from data collection, data management, and data value-added. On this basis, we focus on building the platform's overall architecture and main functional modules, carefully designing the user interface and its operating logic, and achieving streamlined, standardized, and simplified operational management. This architecture will provide strong support for group enterprises in cost control, effectively improve management effectiveness and resource utilization efficiency, and help enterprises achieve scientific operations in the field of quota cost control.

[0279] In summary, the method of the present invention has significant effects in cost budget control. First, the traditional cost budget is divided by department and expense category. When there is a problem with the cost, it is difficult to find the responsibility. However, the present invention uses the work team as the basic unit for standard cost calculation, formulates standard quotas for material costs, labor costs, electricity costs, maintenance costs, vehicle operating costs and outsourcing engineering costs, and summarizes the standard quotas in the cost quota database, which is convenient for formulating control standards. When cost differences occur, the work category and work center can be located to accurately control costs. Second, Quota-based cost budgeting aligns cost drivers with the quota cost base. When discrepancies arise, the causes can be quickly identified and the responsibility center located, laying a solid foundation for budget control. Third, the operating principles of quota-based cost budgeting are clear, allowing the estimated resource consumption of the operation center to be grasped and consumption variances to be monitored, improving budget control effectiveness and contributing to increased production efficiency. Fourth, in the operation cost budget, the operation costs are proportionally allocated and aggregated by product production resources, resulting in more accurate budget figures and a visual representation of the resource consumption of each operation center. This allows for the focus to be placed on centers with the highest consumption, strengthening budget control. Through this in-depth analysis and research, enterprises are encouraged to make reasonable adjustments in their cost budgets, thereby further enhancing the practicality of the budgets compiled based on quotas.

[0280] It will be apparent to those skilled in the art that the present invention is not limited to the details of the exemplary embodiments described above and that the invention can be embodied in other specific forms without departing from the spirit or essential characteristics of the invention. Therefore, the embodiments should be considered in all respects as illustrative and non-restrictive, and the scope of the invention is defined by the appended claims, not the foregoing description, and all variations within the meaning and range of equivalents of the claims are intended to be included therein. Any reference sign in a claim should not be construed as limiting the claim to which it relates.

Claims

1. A standard cost control method for coal enterprises based on quotas, characterized in that: include: Step S1: Based on the activity-based costing method and the characteristics of the coal enterprise's operational organization, the key production operations are divided into operation centers and operation teams. Based on the actual data of the coal enterprise's production cost consumption and the key data of standard cost control, a quota data system is constructed from six modules: materials, labor, electricity, vehicle operation, maintenance, and outsourced engineering, forming a cost quota database. Step S2: Based on the cost quota database and the company's annual production cost budget data system, the budget target is clarified and a quota-based budget data system is constructed; Step S3: Design a quota-based cost control platform, build a cross-domain shared cost data platform, and collect production cost data from multiple departments and data sources; Step S4: Construct the functional modules of the cost control platform. Based on the models and measurement results of the quota data system and the budget data system, and based on the collected production cost data, build a correlation mechanism model including each quota module and the budget module, and perform data analysis and data management. Step S5: Build a cost control tower to manage and control costs based on the budget results of the quota database and budget data system, and implement intelligent early warning.

2. A standard cost control method for coal enterprises based on quotas according to claim 1, characterized in that: The method for constructing the material cost standard quota data system in step S1 is: Under each operation center, based on the specific operation, further determine the material consumption drivers and quota expression form, and combine the material category information to formulate the corresponding material consumption quota for each operation; Taking the work teams under each work center as the basic unit, the work volume of the work teams is selected as the main work motivation to collect and calculate the material cost quota; The calculation expression of the material cost quota is: Material cost quota = material consumption quota × material unit price; Based on the actual material consumption data in the past three years, the material consumption quota for each operation is calculated using the following formula: Among them, R is the consumption quota of a certain material for a certain operation. is the average unit consumption of a certain material during the statistical period, and k is the correction coefficient; The calculation formula for the average unit consumption of a certain material during the statistical period is: Among them, Q c 1. Q c 2. Q c 3 are the actual consumption of a certain material in a certain operation during the three statistical periods; P c 1. P c 2. P c 3 is the total number of operations for a certain operation in three statistical periods.

3. A standard cost control method for coal enterprises based on quotas according to claim 1, characterized in that: The method for constructing the labor cost standard quota data system in step S1 is: Taking the work volume of the work team as the basic unit, the labor cost quota of the team dimension is aggregated and calculated; At the same time, according to the actual production and operation needs of mining enterprises, the labor cost quotas for each position established under each operating team are increased. Based on the labor cost quotas at the team level, according to the coal enterprise staffing table and combined with the job salary weight coefficients calculated for senior managers of each operating team of the coal enterprise, the labor cost quotas at the position level are calculated; The specific calculation process of the labor cost quota for each position in each work area team is as follows: According to the statistical method, based on the historical data that has occurred, the total consumption of labor costs during the three-year statistical period is calculated using the following formula: Among them, S n is the total labor cost consumption of the n work team in the past three years; i is the year; M i The labor cost of the nth work team in year i is the sum of the wages payable to each employee in the work team, the social security contributions paid by the enterprise for them, and the bonuses. The calculation formula for calculating the labor cost quota at the district and team level during the statistical period is: Among them, Q n is the labor cost quota for the n work team; P1, P2, and P3 are the work volumes of the n work team in the first, second, and third years respectively; Calculate the salary weight coefficient of position X, and the calculation formula is: Among them, w x is the salary weight coefficient of position X; is the total salary of all employees in position X in the past three years; S n The total labor cost consumed by the n work team in the past three years; The total labor cost consumption of position X during the statistical period is calculated using the following formula: Among them, G x M is the total labor cost consumption of x position in the past three years in the n work team; x is the number of staff for position x; e is the number of positions under the n-operation team; h is the h-th position under the n-operation team; M h is the number of staff for the hth position; W h is the salary weight coefficient of the hth position; The calculation formula for the labor cost quota of position X during the statistical period is: Among them, T x is the labor cost quota for x positions in the n work team; P1, P2, and P3 are the workload of the n work team in the first, second, and third years respectively.

4. A standard cost control method for coal enterprises based on quotas according to claim 1, characterized in that: The method for constructing the electricity fee standard quota data system in step S1 is: Determine the electricity consumption drivers and quotas for each operation under each operation center, and formulate corresponding consumption quotas for each operation based on the electricity cost category information; Taking the operation teams under each operation center as the basic unit, and the actual power consumption and operation volume of the operation teams as the basic operation factors, the power consumption quota and electricity fee quota of the operation teams are collected and calculated; At the same time, according to the actual production and operation needs of mining enterprises, the power consumption quota and electricity fee quota of the main power-consuming equipment of each operation team are increased. According to the proportion of the rated power of the main power-consuming equipment to the total power, the theoretical power consumption quota and electricity fee quota of the main power-consuming equipment of the operation team are calculated; The specific calculation process of the theoretical power consumption quota and electricity fee quota of the main power-consuming equipment in the operation team is as follows: First, calculate the power consumption ratio of each power-consuming equipment in each work area team. The calculation formula is: Power consumption ratio = (rated power of a single device * number of devices in operation) / ∑ total power of all devices; Next, calculate the annual power consumption of a single electrical device using the following formula: Annual power consumption of a single device = actual annual power consumption of the operation team * power consumption ratio; Finally, the power consumption quota and electricity fee quota of each electrical equipment are calculated as follows: Equipment power consumption quota = annual power consumption of a single piece of equipment / actual output of the operation team; Equipment electricity quota = equipment power consumption quota * electricity unit price.

5. The method for controlling standard cost of coal enterprises based on quota according to claim 1, characterized in that: The method for constructing the maintenance fee standard quota data system in step S1 is: Taking the operation teams under each operation center as the basic unit, the equipment maintenance cost quota of each operation team is aggregated and calculated; Using statistical analysis methods, we selected statistical data on equipment maintenance costs of each operation team and calculated the equipment maintenance cost quota. The specific calculation process is as follows: According to the statistical method, based on the historical data that has occurred, the total consumption of equipment maintenance costs during the three-year statistical period is calculated using the following formula: Among them, S r n is the total maintenance cost of the nth type of equipment in the past three years; i is the year; M r i The maintenance cost of a certain equipment in a certain department in year i is the sum of the costs incurred by the secondary maintenance items; The calculation formula for equipment maintenance cost quota during the statistical period is: Among them, Q r n The maintenance cost quota for the nth type of equipment in the past three years; P r 1. P r 2. P r 3 is the workload of maintenance work in the first, second and third years respectively;;.

6. A method for controlling standard cost of coal enterprises based on quota according to claim 1, characterized in that: The method for constructing the vehicle operating fee standard quota data system in step S1 is: Using statistical analysis methods, we selected the statistical data of the off-shift work of each operation area team in the past three years to calculate the vehicle operating fee quota. The specific calculation process is as follows: According to the statistical method, based on the historical data that has occurred, the total consumption of vehicle operating expenses during the three-year statistical period is calculated using the following formula: Among them, V n is the total vehicle operating expenses of the nth department in the past three years; i is the year; j is the month; P ij N is the unit price of the shift in month j of year i; ij is the number of shifts in the nth department in the jth month of the ith year; The vehicle operating fee quota is calculated based on the department's specific output content and the department's total vehicle operating fee consumption. The calculation formula is: Among them, Q v n is the vehicle operating fee quota of the nth department; P v 1. P v 2. P v 3 represents the output of the first, second and third years respectively.

7. A method for controlling standard cost of coal enterprises based on quota according to claim 1, characterized in that: The method for constructing the standard quota data system for outsourcing engineering costs in step S1 is as follows: First, we divided the outsourcing projects into major categories based on their categories. Then, we divided the sub-category descriptions of each major category based on the work forms within each major category. Using the working surface, material type, and / or construction method as parameters, we conducted separate statistics for the same type of outsourcing projects under each parameter. Two methods are used to calculate the outsourcing project quota, one for outsourcing projects with fixed unit prices and the other for outsourcing projects with variable unit prices. The calculation formula for the fixed-price outsourcing project quota is: fixed-price project cost quota = the sum of the outsourcing project unit prices in the past three years / 3; The calculation formula for the outsourcing project quota with variable unit price is: Project cost quota with variable unit price = Subtotal of expenses / Project quantity; Subtotal of costs = labor costs + material costs + regulatory fees + profit costs + vehicle transportation costs + other costs + machinery costs + safety and civilized construction costs + taxes.

8. The method for controlling standard cost of coal enterprises based on quota according to claim 1, characterized in that: The specific process of step S2 is: First, based on the actual data of the coal enterprise and the cost quotas of each operation in step S1, the product of the driver consumption of each sub-operation and the unit price of the standard resource of the operation is the cost quota of each operation. The calculation formula is: The cost quota of each operation = the consumption of each operation driver * the unit price of the standard resource of the operation; Among them, the unit price of standard resources for operations is statistically calculated based on data from previous years; Secondly, based on the market conditions of coal products and the productivity of the coal mine itself, a production and sales plan is formulated to estimate the output of the product, thereby calculating the estimated consumption of each sub-operation. The cost quota of each sub-operation is multiplied by the estimated consumption of each sub-operation to obtain the budget cost of each sub-operation. The calculation formula is: The budgeted cost of each activity = the cost quota of each activity * the estimated consumption of each activity; Finally, combined with the price of materials, workers' wages, machine power, and / or utility prices in the budget target, the standard budget cost of each operation center is added together to obtain the estimated total cost of coal products. The calculation formula is: Budgeted cost of coal products = ∑ budgeted cost of each operation.

9. A method for controlling standard cost of coal enterprises based on quota according to claim 1, characterized in that: The production cost data of step S3 includes: data related to material costs, data related to labor costs, data related to electricity costs, data related to maintenance costs, data related to vehicle operating costs, data related to outsourced engineering costs, and / or other cost-related data; The specific construction method of the cross-domain shared cost data platform is as follows: Extract relevant data from various business systems and departments of the enterprise, integrate these heterogeneous data into a shared database through data cleaning, conversion and loading methods, and establish corresponding data structures and association relationships; Assign multiple levels of data access permissions based on user roles and permissions, and perform regular database backup and recovery drills; Establish a data quality management mechanism to monitor the completeness, accuracy, and timeliness of data and promptly address data anomalies; Among them, the business system includes the scheduling system, digital warehousing system, ERP system and / or EAM system, and the extracted relevant data includes material cost data, labor cost data, electricity cost data, maintenance cost data, vehicle operating cost data, outsourced engineering cost data and / or other cost data.

10. A standard cost control method for coal enterprises based on quotas according to claim 1, characterized in that: The functional modules of the cost control platform in step S4 include: a quota management module, a target budget module, a quota-based budget module, a data analysis module, a data management module, and an extended function module; The quota management module is used to construct quota calculation formulas and systems from six modules: materials, labor, electricity, vehicle operation, maintenance and outsourced engineering, and form a cost quota library; The quota-based budget module is used to generate quota-based production cost budget results based on the enterprise's production plan and business plan, combined with the cost quota library output by the quota management module; The data analysis module is used to generate analysis results related to enterprise basic situation analysis, enterprise cost construction status analysis, enterprise cost structure analysis, cost difference analysis, cost trend analysis and / or enterprise profitability analysis. It provides a data foundation for the quota management module and the quota-based budget module, and also provides a basis for subsequent quota-based cost control. The data management module includes a quota data management module, a budget data management module and / or a business data management module.

11. A method for controlling standard cost of coal enterprises based on quota according to claim 1, characterized in that: The cost control tower in step S5 includes a key data indicator visualization module and a data early warning function module; The key data indicator visualization module is used to generate quota cost structure analysis charts, cost deviation trend charts and / or key cost indicator dashboards based on quota-based production cost budget results, and provides data drilling and interactive functions; The data early warning function module is used to provide budget overrun warning, quota deviation warning, data anomaly warning and / or other data anomaly warning based on the quota-based production cost budget results.

12. A computer-readable storage medium having a computer program stored thereon, characterized in that: When the computer program is executed, the quota-based standard cost control method for coal enterprises as described in any one of claims 1-11 is implemented.

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