Steel product cost accounting method and device

Abstract

The invention provides a steel product cost accounting method and device, and relates to the technical field of cost accounting, and the method comprises the steps: obtaining cost related data in a steel product production process; cleaning the cost-related data based on a preset cleaning strategy to obtain target cost-related data; determining a main raw material cost and an additional cost based on the target cost-related data; the additional cost is obtained by sharing physical quantity; complete cost is formed based on the main raw material cost and the additional cost; determining the quality cost and reducing the quality cost to complete cost to obtain standard cost; based on the standard cost, the input and output in the steel product production process are kept consistent, and the actual cost is obtained. In the mode, the main raw material cost, the additional cost and the quality cost are determined, and the additional cost is shared, so that the characteristics of energy and auxiliary material consumption of different products are reflected, and the cost accounting accuracy is improved.

Description

Technical Field

[0001] The present invention relates to the technical field of cost accounting, and in particular to a method and device for cost accounting of steel products. Background Art

[0002] During the production process of steel products, due to the lack of measuring instruments or inaccurate measuring instruments, it is often impossible to obtain accurate resource and energy consumption and recovery amounts, and it is impossible to accurately calculate the costs of energy, power, auxiliary materials, etc. in additional costs.

[0003] Traditional cost accounting methods often give theoretical cost components based on the experience of experienced personnel in the business department, and calculate the total cost by adding up these theoretical cost components. However, this total cost cannot reflect the characteristics of energy and auxiliary material consumption of different products, and the cost accounting is relatively inaccurate. Summary of the Invention

[0004] In view of this, the purpose of the present invention is to provide a steel product cost accounting method and device, which determines the main raw material cost, additional cost and quality cost, and allocates the additional cost to reflect the characteristics of energy and auxiliary material consumption of different products, and improve the accuracy of cost accounting.

[0005] In a first aspect, an embodiment of the present invention provides a method for cost accounting of steel products, the method comprising: obtaining cost-related data in the production process of steel products; cleaning the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data; determining the main raw material cost and additional cost based on the target cost-related data; the additional cost is obtained by allocating the cost using physical quantities; forming a complete cost based on the main raw material cost and the additional cost; determining the quality cost and restoring the quality cost to the complete cost to obtain the standard cost; and keeping the input and output in the production process of steel products consistent based on the standard cost to obtain the actual cost.

[0006] In a preferred embodiment of the present invention, the above-mentioned cleaning of cost-related data based on a pre-set cleaning strategy to obtain target cost-related data includes: verifying the cost-related data to determine abnormal data; performing missing value filling processing and / or abnormal value processing on the abnormal data based on the cleaning strategy to obtain target cost-related data.

[0007] In a preferred embodiment of the present invention, the above-mentioned determination of the main raw material cost and additional cost based on the target cost-related data includes: determining the main raw material cost based on the main raw material input-output data of actual historical production; dividing the additional cost into multiple expense items based on the target cost-related data; dividing the multiple expense items into different types of cost subjects; and using physical quantities to perform apportionment processing based on the consumption characteristics of different cost subjects to determine the total cost and unit cost of each steel billet.

[0008] In a preferred embodiment of the present invention, the above-mentioned determination of the main raw material cost based on the main raw material input-output data of actual historical production includes: determining the main raw material cost based on the main raw material input-output data of actual historical production by the following formula: ; Among them, S ji is the input amount of raw material of product j, P j is the output of product j, U ji is the unit cost of the i-th raw material of product j; before determining the main raw material cost based on the main raw material input-output data of actual historical production, the method further includes: correcting the cost factor in the main raw material input-output data of actual historical production by using the following formula to obtain a cost factor correction value: ; Among them, β is the cost factor, β max is the maximum cost factor under normal production conditions, β min It is the minimum value of the cost factor under normal production conditions.

[0009] In a preferred embodiment of the present invention, the consumption characteristics of different cost items are allocated using physical quantities to determine the total cost and unit cost of each billet, including: the cost allocation coefficient function is expressed by the following formula: ;in is the production process parameter of the i-th steel coil production process, which includes: furnace time, furnace temperature, steel quality coefficient, and rolling time. The cost per unit physical quantity is determined by the following formula: ;in, is the total cost of cost item v in the hth month of the statistical period, is the physical quantity of the vth cost item of the i-th steel coil during the statistical period; the total cost is determined by the following formula: ; Determine the unit cost based on the cost per unit physical quantity and the total cost using the following formula: ; Among them, T i is the current billet weight.

[0010] In a preferred embodiment of the present invention, the quality cost includes: re-judgment cost, process waste cost and rework cost. Determining the quality cost and converting the quality cost into the full cost to obtain the standard cost includes: determining the re-judgment cost by the following formula: ;in, To change the cost, The cost of raw materials before the retrial. The cost of raw materials after the revision is determined by the following formula to determine the cost of process waste: ;in, is the process waste amount, is the amount of raw materials, is the unit cost of raw materials; the rework cost is determined by the following formula: ;in, is the rework cost of product A in the i-th process; the quality cost is obtained by adding the rejudgment cost, process waste cost and rework cost ; The quality cost is converted to the full cost by the following formula to obtain the standard cost: ;in, , is the full cost, is the quality cost, The main raw material cost, For additional costs.

[0011] In a preferred embodiment of the present invention, the method further comprises: comparing the actual cost with the standard cost to analyze the production organization and cost structure.

[0012] In a second aspect, an embodiment of the present invention further provides a steel product cost accounting device, comprising: a cost-related data acquisition module for acquiring cost-related data in the steel product production process; a data cleaning module for cleaning the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data; a cost determination module for determining the main raw material cost and additional cost based on the target cost-related data; the main raw material cost includes: the cost of molten iron, scrap steel, alloy and semi-finished raw materials of each process; the additional cost includes: energy and power cost, auxiliary material cost, manufacturing cost and labor cost; a full cost formation module for forming the full cost based on the main raw material cost and additional cost; a standard cost determination module for determining the quality cost and restoring the quality cost to the full cost to obtain the standard cost; an actual cost determination module for keeping the input and output in the steel product production process consistent based on the standard cost to obtain the actual cost.

[0013] In a third aspect, an embodiment of the present invention further provides an electronic device comprising a processor and a memory, wherein the memory stores computer-executable instructions that can be executed by the processor, and the processor executes the computer-executable instructions to implement the steel product cost accounting method of the first aspect mentioned above.

[0014] In a fourth aspect, an embodiment of the present invention further provides a computer-readable storage medium, which stores computer-executable instructions. When the computer-executable instructions are called and executed by a processor, the computer-executable instructions prompt the processor to implement the steel product cost accounting method of the first aspect mentioned above.

[0015] The embodiments of the present invention bring the following beneficial effects: An embodiment of the present invention provides a steel product cost accounting method and device. The method obtains cost-related data from the steel product production process, cleans the cost-related data based on a pre-set cleaning strategy, obtains target cost-related data, determines the main raw material cost and additional cost based on the target cost-related data, allocates the additional cost using physical quantities, forms a complete cost based on the main raw material cost and the additional cost, determines the quality cost and restores the quality cost to the complete cost to obtain a standard cost, and maintains the input and output consistency in the steel product production process based on the standard cost to obtain the actual cost. In this method, by determining the main raw material cost, additional cost, and quality cost, and allocating the additional cost, the characteristics of energy and auxiliary material consumption of different products are reflected, and the accuracy of cost accounting is improved.

[0016] Other features and advantages of the present disclosure will be set forth in the following description, or some features and advantages may be inferred or unambiguously determined from the description, or may be learned by practicing the above-mentioned technology of the present disclosure.

[0017] In order to make the above-mentioned objectives, features and advantages of the present disclosure more obvious and easy to understand, preferred embodiments are given below and described in detail with reference to the accompanying drawings. BRIEF DESCRIPTION OF THE DRAWINGS

[0018] In order to more clearly illustrate the specific embodiments of the present invention or the technical solutions in the prior art, the following briefly introduces the drawings required for use in the specific embodiments or the description of the prior art. Obviously, the drawings described below are some embodiments of the present invention. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying any creative work.

[0019] Figure 1 A flow chart of a steel product cost accounting method provided by an embodiment of the present invention; Figure 2 A flowchart of another steel product cost accounting method provided by an embodiment of the present invention; Figure 3 A schematic structural diagram of a steel product cost accounting device provided by an embodiment of the present invention; Figure 4 A schematic structural diagram of an electronic device provided by an embodiment of the present invention. DETAILED DESCRIPTION

[0020] To make the objectives, technical solutions, and advantages of the embodiments of the present invention more clear, the technical solutions of the present invention will be clearly and completely described below with reference to the accompanying drawings. Obviously, the embodiments described are only part of the embodiments of the present invention, not all of them. All other embodiments obtained by ordinary technicians in this field based on the embodiments of the present invention without making any creative efforts shall fall within the scope of protection of the present invention.

[0021] During the production process of steel products, due to the lack of measuring instruments or inaccurate measuring instruments, it is often impossible to obtain accurate resource and energy consumption and recovery amounts, and it is impossible to accurately calculate the costs of energy, power, auxiliary materials, etc. in additional costs.

[0022] Traditional cost accounting methods often give theoretical cost components based on the experience of experienced personnel in the business department, and calculate the total cost by adding up these theoretical cost components. However, this total cost cannot reflect the characteristics of energy and auxiliary material consumption of different products, and the cost accounting is relatively inaccurate.

[0023] Based on this, an embodiment of the present invention provides a steel product cost accounting method and device. This method can obtain cost-related data from the steel product production process, clean the cost-related data based on a pre-set cleaning strategy, obtain target cost-related data, determine the main raw material cost and additional cost based on the target cost-related data, allocate the additional cost using physical quantities, form a complete cost based on the main raw material cost and additional cost, determine the quality cost and restore the quality cost to the complete cost to obtain the standard cost, and maintain the input and output consistency in the steel product production process based on the standard cost to obtain the actual cost. In this method, by determining the main raw material cost, additional cost and quality cost, and allocating the additional cost, the characteristics of energy and auxiliary material consumption of different products are reflected, and the accuracy of cost accounting is improved.

[0024] To facilitate understanding of this embodiment, a steel product cost accounting method disclosed in an embodiment of the present invention is first introduced in detail.

[0025] Example 1 The embodiment of the present invention provides a method for calculating the cost of steel products. Figure 1 The flowchart of a steel product cost accounting method provided by an embodiment of the present invention. Figure 1 As shown, the steel product cost accounting method may include the following steps: Step S101: Acquire cost-related data during the production process of steel products.

[0026] Among them, cost-related data can be obtained by collecting and integrating data in the system. The system may include: cost accounting system, manufacturing management system, sales management system, manufacturing execution system of each production unit and financial sharing system. The system includes various resources consumed and recycled in the production process of steel products, energy measurement data and various labor and manufacturing costs for auxiliary production.

[0027] Step S102 : Cleaning the cost-related data based on a preset cleaning strategy to obtain target cost-related data.

[0028] Among them, the accuracy, consistency, completeness and timeliness of cost-related data can be verified first to determine the data with data quality problems and perform data cleaning on the data with such data quality problems.

[0029] Step S103: determining the main raw material cost and the additional cost based on the target cost related data.

[0030] Among them, additional costs are allocated using physical quantities. Additional costs include four expense items: energy and power costs, auxiliary material costs, manufacturing costs, and labor costs. Each expense item is composed of multiple cost accounts, and different cost accounts are also divided into different types.

[0031] The main raw materials for steel products include molten iron, scrap steel, alloys, and semi-finished raw materials from various processes. By analyzing key indicators such as steel material and process yield rate by product dimension, we can determine the cost of these main raw materials.

[0032] Among them, since the production control of the main raw materials may be unstable in the historical production process, in actual application, it is also necessary to correct data such as unit consumption, yield rate, and recovery rate.

[0033] Physical quantities may include area, length, time, temperature, etc. A series of apportionment coefficients may be determined based on different physical quantities to reflect the energy and auxiliary material consumption characteristics of different products.

[0034] Step S104: forming a full cost based on the main raw material cost and the additional cost.

[0035] Among them, the full cost is the sum of the main raw material cost and additional cost.

[0036] Step S105: determine the quality cost and convert the quality cost into the full cost to obtain the standard cost.

[0037] Among them, quality costs include revision costs, process waste costs and rework costs.

[0038] Among them, quality cost is the sum of revision cost, process waste cost and rework cost.

[0039] Revision costs are equal to the raw material cost before the revision minus the raw material cost after the revision. Quality costs include revision costs, process scrap costs, and rework costs. Process scrap refers to the amount of material lost due to quality issues. Rework costs refer to the cost of rework due to quality issues, such as hot rolling balancing and cold rolling recoiling.

[0040] Step S106: Keep the input and output of the steel product production process consistent based on the standard cost to obtain the actual cost.

[0041] Among them, the cost calculation of each process is completed according to step S101-step S106, and finally the complete cost standard of different major categories of steel products is formed. The calculation logic of the actual cost is similar to the standard cost, but the input and output of each process must be consistent with the actual situation.

[0042] The steel product cost accounting method provided in an embodiment of the present invention can obtain cost-related data from the steel product production process, clean the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data, determine the main raw material cost and additional cost based on the target cost-related data, allocate the additional cost using physical quantities, form a complete cost based on the main raw material cost and additional cost, determine the quality cost and restore the quality cost to the complete cost to obtain the standard cost, and maintain the consistency of input and output in the steel product production process based on the standard cost to obtain the actual cost. In this method, by determining the main raw material cost, additional cost and quality cost, and allocating the additional cost, the characteristics of energy and auxiliary material consumption of different products are reflected, and the accuracy of cost accounting is improved.

[0043] Example 2 The embodiment of the present invention also provides another steel product cost accounting method; this method is implemented on the basis of the method in the above embodiment.

[0044] Figure 2 A flowchart of another steel product cost accounting method provided by an embodiment of the present invention, such as Figure 2 As shown, the steel product cost accounting method may include the following steps: Step S201: Acquire cost-related data during the production process of steel products.

[0045] Among them, cost-related data may include: various expenses and auxiliary material consumption data of the financial cost system, various production performance and process design parameters of the manufacturing management system and PES, various order product attributes of the sales management system, various purchase prices of main raw materials and auxiliary materials of the procurement management system, and various energy medium consumption and purchased energy information of the energy management system. Through cost-related data, a full-process traceable cost data model can be constructed with smelting number, billet number, and steel number as the main keys.

[0046] Among them, the data model with smelting number as the primary key is mainly used to aggregate cost-related data before continuous casting, the billet number is mainly used to aggregate cost-related data after continuous casting and before rolling, and the steel number is mainly used to aggregate cost-related data after rolling. The steel number includes the collection of steel numbers for full-process material tracking.

[0047] Among them, cost-related data can be uniformly aggregated into the enterprise's data center and stored in multiple layers such as original data and derived data in the center.

[0048] Step S202 : Clean the cost-related data based on a preset cleaning strategy to obtain target cost-related data.

[0049] Specifically, cleaning the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data can include: verifying the cost-related data to determine abnormal data; performing missing value filling and / or abnormal value processing on the abnormal data based on the cleaning strategy to obtain target cost-related data.

[0050] Abnormal data refers to data with quality issues. The quality of cost-related data can be ensured by filling missing values, processing outliers, and restoring production and cost system data. For example, if hourly capacity in actual production performance is abnormal, the data needs to be corrected based on the actual characteristics of product production. Correction methods include, but are not limited to, taking the average value.

[0051] Step S203: determining the main raw material cost and the additional cost based on the target cost related data.

[0052] Among them, the additional cost is obtained by allocating the cost using physical quantities.

[0053] Specifically, determining the main raw material cost and additional cost based on the target cost-related data may include: determining the main raw material cost based on the main raw material input-output data of actual historical production; dividing the additional cost into multiple expense items based on the target cost-related data; dividing the multiple expense items into different types of cost subjects; and using physical quantities to perform apportionment processing based on the consumption characteristics of different cost subjects to determine the total cost and unit cost of each steel billet.

[0054] Determining the main raw material cost based on the main raw material input-output data of actual historical production may include: determining the main raw material cost based on the main raw material input-output data of actual historical production by the following formula: ; Among them, S ji is the input amount of raw material of product j, P j is the output of product j, U ji is the unit cost of the i-th raw material of product j; before determining the main raw material cost based on the main raw material input-output data of actual historical production, the method further includes: correcting the cost factor in the main raw material input-output data of actual historical production by using the following formula to obtain a cost factor correction value: ; Among them, β is the cost factor, β max is the maximum cost factor under normal production conditions, β min It is the minimum value of the cost factor under normal production conditions.

[0055] Among them, the input-output data of the main raw materials in actual historical production can be dynamically adjusted. For example, the adjustment cycle is monthly, and the adjustment range is the time range of historical data used to calculate the cost standard, so as to fully reflect the actual cost control level of the enterprise.

[0056] Among them, the time value range of input and output can be adjusted on a monthly basis, and multiple versions of cost standards can be generated.

[0057] Among them, the allocation coefficient of each cost item is composed of one or more process parameters. There is a certain linear or nonlinear correlation between multiple process parameters. According to their correlation, a large amount of historical data is used for model training to form the cost allocation coefficient function of the jth cost item. .

[0058] Among them, based on the consumption characteristics of different cost items, physical quantities are used for allocation processing to determine the total cost and unit cost of each billet, including: the cost allocation coefficient function is expressed by the following formula ;in is the production process parameter of the i-th steel coil production process, which includes: furnace time, furnace temperature, steel quality coefficient, and rolling time. The cost per unit physical quantity is determined by the following formula: ;in, is the total cost of cost item v in the hth month of the statistical period, is the physical quantity of the vth cost item of the i-th steel coil during the statistical period; the total cost is determined by the following formula: ; Determine the unit cost based on the cost per unit physical quantity and the total cost using the following formula: ; Among them, T iis the weight of the current billet. Step S204: forming a complete cost based on the main raw material cost and the additional cost.

[0059] Specifically, the full cost is determined by the following formula: .

[0060] in, is the full cost, The main raw material cost, For additional costs.

[0061] Step S205: determine the quality cost and convert the quality cost into the full cost to obtain the standard cost.

[0062] Among them, quality costs can include: revision costs, process waste costs and rework costs.

[0063] Specifically, determine the quality cost and convert the quality cost into the full cost to obtain the standard cost, including: determining the re-judgment cost through the following formula: ;in, To change the cost, The cost of raw materials before the retrial. The cost of raw materials after the revision is determined by the following formula to determine the cost of process waste: ;in, is the process waste amount, is the amount of raw materials, is the unit cost of raw materials; the rework cost is determined by the following formula: ;in, is the rework cost of product A in the i-th process; the quality cost is obtained by adding the rejudgment cost, process waste cost and rework cost ; The quality cost is converted to the full cost by the following formula to obtain the standard cost: ;in, , is the full cost, is the quality cost, The main raw material cost, For additional costs.

[0064] Step S206: maintaining consistency between input and output in the steel product production process based on the standard cost to obtain the actual cost.

[0065] Among them, the calculation logic of actual cost is similar to that of standard cost, but the input and output of each process must be consistent with the actual situation.

[0066] Among them, for steel products, their types may include: ingots, hot-rolled, cold-rolled, galvanized, color-coated, silicon steel, medium and thick plates, bars and wires, profiles and pipes, etc., which are not limited here.

[0067] Step S207: Compare the actual cost with the standard cost to analyze the production organization and cost structure.

[0068] Among them, the comparison between actual cost and standard cost. By comparing actual cost with standard cost, we can form a comparison of different cost items of the same product, and analyze the impact of changes in production organization and cost structure on enterprise costs.

[0069] Production organization primarily involves the process paths of each production line. Different process paths result in varying yield rates and hourly capacities, leading to cost anomalies. Cost composition primarily refers to different cost items. Comparing actual costs with standard costs primarily involves comparing differences in standard and actual yield rates, standard and actual hourly capacities, and differences in standard and actual temperature control, among other process parameters.

[0070] Example 3 Corresponding to the above method embodiment, the embodiment of the present invention provides a steel product cost accounting device, Figure 3 A schematic diagram of a steel product cost accounting device provided by an embodiment of the present invention is shown in FIG. Figure 3 As shown, the steel product cost accounting device may include: The cost-related data acquisition module 301 is used to acquire cost-related data in the steel product production process.

[0071] The data cleaning module 302 is configured to clean the cost-related data based on a preset cleaning strategy to obtain target cost-related data.

[0072] The cost determination module 303 is used to determine the main raw material costs and additional costs based on the target cost related data; the main raw material costs include: molten iron, scrap steel, alloys and the costs of semi-finished raw materials in each process; the additional costs include: energy and power costs, auxiliary material costs, manufacturing costs and labor costs.

[0073] The full cost forming module 304 is used to form the full cost based on the main raw material cost and the additional cost.

[0074] The standard cost determination module 305 is used to determine the quality cost and convert the quality cost into the full cost to obtain the standard cost.

[0075] The actual cost determination module 306 is used to keep the input and output of the steel product production process consistent based on the standard cost to obtain the actual cost.

[0076] The steel product cost accounting device provided in an embodiment of the present invention can obtain cost-related data from the steel product production process, clean the cost-related data based on a pre-set cleaning strategy, obtain target cost-related data, determine the main raw material cost and additional cost based on the target cost-related data, allocate the additional cost using physical quantities, form a complete cost based on the main raw material cost and additional cost, determine the quality cost and restore the quality cost to the complete cost to obtain the standard cost, and maintain the consistency of input and output in the steel product production process based on the standard cost to obtain the actual cost. In this method, by determining the main raw material cost, additional cost and quality cost, and allocating the additional cost, the characteristics of energy and auxiliary material consumption of different products are reflected, and the accuracy of cost accounting is improved.

[0077] In some embodiments, the data cleaning module is further used to verify the cost-related data to determine abnormal data; perform missing value filling and / or abnormal value processing on the abnormal data based on the cleaning strategy to obtain target cost-related data.

[0078] In some embodiments, the cost determination module is also used to determine the main raw material cost based on the main raw material input-output data of historical actual production; divide the additional cost into multiple expense items based on the target cost-related data; divide the multiple expense items into different types of cost subjects; and use physical quantities to perform apportionment processing based on the consumption characteristics of different cost subjects to determine the total cost and unit cost of each steel billet.

[0079] In some embodiments, the cost determination module is further configured to determine the main raw material cost based on the main raw material input-output data of actual historical production using the following formula: ; Among them, S ji is the input amount of raw material of product j, P j is the output of product j, U ji is the unit cost of the i-th raw material of product j; before determining the main raw material cost based on the main raw material input-output data of actual historical production, the method further includes: correcting the cost factor in the main raw material input-output data of actual historical production by using the following formula to obtain a cost factor correction value: ; Among them, β is the cost factor, β max is the maximum cost factor under normal production conditions, β min It is the minimum value of the cost factor under normal production conditions.

[0080] In some embodiments, the cost determination module is further configured to express the cost allocation coefficient function by the following formula: ;in is the production process parameter of the i-th steel coil production process, which includes: furnace time, furnace temperature, steel quality coefficient, and rolling time. The cost per unit physical quantity is determined by the following formula: ;in, is the total cost of cost item v in the hth month of the statistical period, is the physical quantity of the vth cost item of the i-th steel coil during the statistical period; the total cost is determined by the following formula: ; Determine the unit cost based on the cost per unit physical quantity and the total cost using the following formula: ; Among them, T i is the current billet weight.

[0081] In some embodiments, the quality cost includes: re-judgment cost, process waste cost, and rework cost. The standard cost determination module is further configured to determine the re-judgment cost using the following formula: ;in, To change the cost, The cost of raw materials before the retrial. The cost of raw materials after the revision is determined by the following formula to determine the cost of process waste: ;in, is the process waste amount, is the amount of raw materials, is the unit cost of raw materials; the rework cost is determined by the following formula: ;in, is the rework cost of product A in the i-th process; the quality cost is obtained by adding the rejudgment cost, process waste cost and rework cost ; The quality cost is converted to the full cost by the following formula to obtain the standard cost: ;in, , is the full cost, is the quality cost, The main raw material cost, For additional costs.

[0082] In some embodiments, the analysis module is further configured to compare actual costs with standard costs to analyze production organization and cost structure.

[0083] The device provided in the embodiment of the present invention has the same implementation principle and technical effects as those in the aforementioned method embodiment. For the sake of brief description, for matters not mentioned in the device embodiment, reference can be made to the corresponding content in the aforementioned method embodiment.

[0084] Example 4 The embodiment of the present invention also provides an electronic device for running the above steel product cost accounting method; see Figure 4A structural schematic diagram of an electronic device is shown, which includes a memory 400 and a processor 401, wherein the memory 400 is used to store one or more computer instructions, and the one or more computer instructions are executed by the processor 401 to implement the above-mentioned steel product cost accounting method.

[0085] Further, Figure 4 The electronic device shown further includes a bus 402 and a communication interface 403 , and the processor 401 , the communication interface 403 and the memory 400 are connected via the bus 402 .

[0086] The memory 400 may include high-speed random access memory (RAM) and may also include non-volatile memory, such as at least one disk storage. The communication connection between the system network element and at least one other network element is achieved through at least one communication interface 403 (which may be wired or wireless), and the Internet, wide area network, local area network, metropolitan area network, etc. may be used. The bus 402 may be an ISA bus, a PCI bus, or an EISA bus. The bus can be divided into an address bus, a data bus, a control bus, etc. For ease of representation, Figure 4 Only one bidirectional arrow is used in the diagram, but this does not mean that there is only one bus or one type of bus.

[0087] The processor 401 may be an integrated circuit chip with signal processing capabilities. During implementation, each step of the above method can be completed by hardware integrated logic circuits in the processor 401 or by software instructions. The above processor 401 may be a general-purpose processor, including a central processing unit (CPU), a network processor (NP), etc.; it may also be a digital signal processor (DSP), an application-specific integrated circuit (ASIC), a field-programmable gate array (FPGA), or other programmable logic devices, discrete gate or transistor logic devices, or discrete hardware components. It can implement or execute the various methods, steps, and logic block diagrams disclosed in the embodiments of the present invention. The general-purpose processor may be a microprocessor or any conventional processor. The steps of the method disclosed in conjunction with the embodiments of the present invention can be directly implemented and executed by a hardware decoding processor, or by a combination of hardware and software modules in the decoding processor. The software module can be located in a storage medium well-known in the art, such as random access memory, flash memory, read-only memory, programmable read-only memory, electrically erasable programmable memory, registers, etc. The storage medium is located in memory 400, and processor 401 reads the information in memory 400 and, in conjunction with its hardware, completes the steps of the method of the aforementioned embodiment.

[0088] An embodiment of the present invention also provides a computer-readable storage medium, which stores computer-executable instructions. When the computer-executable instructions are called and executed by a processor, the computer-executable instructions prompt the processor to implement the above-mentioned steel product cost accounting method. The specific implementation can be found in the method embodiment, which will not be repeated here.

[0089] The computer program product for the steel product cost accounting method provided in the embodiment of the present invention includes a computer-readable storage medium storing a non-volatile program code executable by a processor. The instructions included in the program code can be used to execute the method described in the previous method embodiment. The specific implementation can be found in the method embodiment and will not be repeated here.

[0090] Those skilled in the art will clearly understand that, for the convenience and brevity of description, the specific working processes of the systems, devices and units described above can refer to the corresponding processes in the aforementioned method embodiments and will not be repeated here.

[0091] In the several embodiments provided by the present invention, it should be understood that the disclosed systems, devices and methods can be implemented in other ways. The device embodiments described above are merely schematic. For example, the division of the units is merely a logical function division. There may be other division methods in actual implementation. For example, multiple units or components may be combined or integrated into another system, or some features may be ignored or not executed. Another point is that the mutual coupling or direct coupling or communication connection shown or discussed may be through some communication interface, indirect coupling or communication connection of devices or units, which may be electrical, mechanical or other forms.

[0092] The units described as separate components may or may not be physically separate, and the components shown as units may or may not be physical units, that is, they may be located in one place or distributed across multiple network units. Some or all of these units may be selected to achieve the purpose of this embodiment according to actual needs.

[0093] In addition, each functional unit in each embodiment of the present invention may be integrated into one processing unit, or each unit may exist physically separately, or two or more units may be integrated into one unit.

[0094] If the functions are implemented as software functional units and sold or used as independent products, they can be stored in a processor-executable, non-volatile, computer-readable storage medium. Based on this understanding, the technical solution of the present invention, or the portion that contributes to the prior art, or a portion of the technical solution, can be embodied in the form of a software product. This computer software product is stored in a storage medium and includes instructions for enabling a computer device (which can be a personal computer, server, or network device, etc.) to perform all or part of the steps of the methods described in various embodiments of the present invention. The aforementioned storage media include various media capable of storing program code, such as USB flash drives, mobile hard drives, read-only memories (ROMs), random access memories (RAMs), magnetic disks, or optical disks.

[0095] Finally, it should be noted that the above-described embodiments are only specific implementation methods of the present invention, which are used to illustrate the technical solutions of the present invention, rather than to limit them. The scope of protection of the present invention is not limited thereto. Although the present invention has been described in detail with reference to the above-described embodiments, those skilled in the art should understand that any person skilled in the art can modify or easily conceive of changes to the technical solutions described in the above-described embodiments within the technical scope disclosed by the present invention, or replace some of the technical features therein with equivalents. Such modifications, changes, or replacements do not deviate from the spirit and scope of the technical solutions of the embodiments of the present invention, and should be included in the scope of protection of the present invention. Therefore, the scope of protection of the present invention should be based on the scope of protection of the claims.

Claims

1. A method for calculating the cost of steel products, characterized in that: The method comprises: Obtain cost-related data during the production of steel products; Cleaning the cost-related data based on a preset cleaning strategy to obtain target cost-related data; Determine the main raw material cost and additional cost based on the target cost related data; the additional cost is obtained by apportioning using physical quantities; forming a full cost based on the main raw material cost and the additional cost; Determining quality cost and converting the quality cost into the full cost to obtain standard cost; The input and output of the steel product production process are kept consistent based on the standard cost to obtain the actual cost.

2. The method according to claim 1, characterized in that The step of cleaning the cost-related data based on a preset cleaning strategy to obtain target cost-related data includes: Verifying the cost-related data to determine abnormal data; Based on the cleaning strategy, missing value filling processing and / or outlier processing are performed on the abnormal data to obtain the target cost related data.

3. The method according to claim 1, characterized in that The determining of the main raw material cost and the additional cost based on the target cost related data includes: Determine the main raw material cost based on the main raw material input-output data of actual historical production; dividing the additional cost into a plurality of expense items based on the target cost related data; Classify the plurality of expense items into different types of cost accounts; Based on the consumption characteristics of different cost items, physical quantities are used for allocation to determine the total cost and unit cost of each billet.

4. The method according to claim 3, characterized in that The main raw material cost is determined based on the main raw material input-output data of actual historical production, including: The cost of the main raw materials is determined by the following formula based on the main raw material input-output data of actual historical production: ; Among them, S ji is the input amount of raw material of product j, P j is the output of product j, U ji is the unit cost of the i-th raw material of product j; Before determining the main raw material cost based on the main raw material input-output data of actual historical production, the method further includes: The cost factor in the main raw material input-output data of actual historical production is corrected using the following formula to obtain the cost factor correction value: ; Among them, β is the cost factor, β max is the maximum cost factor under normal production conditions, β min It is the minimum value of the cost factor under normal production conditions.

5. The method according to claim 4, characterized in that The consumption characteristics of different cost items are used to allocate physical quantities to determine the total cost and unit cost of each steel billet, including: The cost allocation coefficient function is expressed by the following formula ;in are the production process parameters of the i-th steel coil production process, including: furnace time, furnace temperature, steel quality coefficient, and rolling time; The cost per unit of physical quantity is determined by the following formula: ;in, is the total cost of cost item v in the hth month of the statistical period, is the physical quantity of the vth cost item of the i-th steel coil during the statistical period; The total cost is determined by the following formula: ; The unit cost is determined based on the cost per unit physical quantity and the total cost by the following formula: ; Among them, T i is the current billet weight.

6. The method according to claim 5, characterized in that The quality cost includes: re-judgment cost, process waste cost and rework cost. The determination of quality cost and the conversion of the quality cost to the full cost to obtain the standard cost include: The retrial cost is determined by the following formula: ;in, To change the cost, The cost of raw materials before the retrial. Cost of raw materials after revision; The process waste cost is determined by the following formula: ;in, is the process waste amount, is the amount of raw materials, is the unit cost of raw materials; The rework cost is determined by the following formula: ;in, is the rework cost of product A in the i-th process; The quality cost is obtained by adding the re-judgment cost, the process waste cost and the rework cost. ; The quality cost is converted into the full cost by the following formula to obtain the standard cost: ;in, , is the total cost, is the quality cost, is the main raw material cost, For the additional cost.

7. The method according to claim 3, characterized in that The method further comprises: The actual cost is compared with the standard cost to analyze the production organization and cost structure.

8. A cost accounting device for steel products, characterized in that: The device comprises: Cost-related data acquisition module, used to obtain cost-related data during the production process of steel products; A data cleaning module, configured to clean the cost-related data based on a preset cleaning strategy to obtain target cost-related data; a cost determination module, configured to determine the main raw material costs and additional costs based on the target cost-related data; the main raw material costs include: molten iron, scrap steel, alloys, and the costs of semi-finished raw materials in each process; and the additional costs include: energy and power costs, auxiliary material costs, manufacturing costs, and labor costs; a full cost forming module, configured to form a full cost based on the main raw material cost and the additional cost; A standard cost determination module, configured to determine quality cost and convert the quality cost into the full cost to obtain standard cost; The actual cost determination module is used to keep the input and output of the steel product production process consistent based on the standard cost to obtain the actual cost.

9. An electronic device, characterized in that: The method comprises a processor and a memory, wherein the memory stores computer-executable instructions that can be executed by the processor, and the processor executes the computer-executable instructions to implement the steel product cost accounting method according to any one of claims 1 to 7.

10. A computer-readable storage medium, characterized in that The computer-readable storage medium stores computer-executable instructions. When the computer-executable instructions are called and executed by the processor, the computer-executable instructions prompt the processor to implement the steel product cost accounting method according to any one of claims 1 to 7.

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