Method and device for calculating cost of steel product
By acquiring and cleaning cost data from the steel product production process, the main raw materials and additional costs are determined, and standard costs are formed by allocating them using physical quantities. This solves the problem of inaccurate measurement in steel product production and improves the accuracy and consistency of cost accounting.
Patent Information
- Application Number
- CN202511148998.4
- Authority / Receiving Office
- CN · China
- Patent Type
- Patents(China)
- Current Assignee / Owner
- Filing Date
- 2025-08-18
- Publication Date
- 2025-12-26
- Estimated Expiration
- 2045-08-18
AI Technical Summary
The lack of metering instruments or inaccurate metering during the steel product production process makes it impossible to accurately obtain resource and energy consumption, and to accurately calculate additional costs. Traditional cost accounting methods cannot reflect the characteristics of energy and auxiliary material consumption of different products, resulting in inaccurate accounting.
By acquiring cost-related data from the steel product production process, data cleaning is performed based on a pre-set cleaning strategy to determine the cost of main raw materials and additional costs. These costs are then allocated using physical quantities to form the total cost. Quality costs are also determined to restore the cost to the standard cost, ensuring consistency between input and output and improving accounting accuracy.
This allows for the identification of energy and auxiliary material consumption characteristics for different products, improves the accuracy of cost accounting, and ensures consistency between input and output in the steel product production process.
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Figure CN120725713B_ABST
Abstract
Description
TECHNICAL FIELD
[0001] The present application relates to the technical field of cost accounting, in particular to a steel product cost accounting method and device. BACKGROUND
[0002] In the production process of steel products, the lack of measuring instruments or inaccurate measuring instruments often leads to the inability to obtain accurate resource and energy consumption and recovery, and the inability to accurately calculate the energy power, auxiliary material and other costs in the additional cost.
[0003] The traditional cost accounting method often gives the theoretical cost composition according to the experience of experienced personnel in the business department, and calculates the total cost by adding these theoretical cost compositions, but this total cost cannot reflect the characteristics of energy and auxiliary material consumption of different products, and the cost accounting is relatively inaccurate. SUMMARY
[0004] Therefore, the purpose of the present application is to provide a steel product cost accounting method and device, which determines the main raw material cost, additional cost and quality cost, and performs additional cost allocation processing, so as to reflect the characteristics of energy and auxiliary material consumption of different products, and improve the accuracy of cost accounting.
[0005] In the first aspect, the present application provides a steel product cost accounting method, which comprises: 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 the additional cost based on the target cost-related data; the additional cost is obtained by allocating physical quantities; forming the total cost based on the main raw material cost and the additional cost; determining the quality cost and reducing the quality cost to the total cost to obtain the standard cost; keeping the input and output consistent in the production process of steel products based on the standard cost to obtain the actual cost.
[0006] In the preferred embodiment of the present application, the above cleaning of the cost-related data based on the pre-set cleaning strategy to obtain the target cost-related data comprises: 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 the target cost-related data.
[0007] In the preferred embodiment of the present application, the above determination of the main raw material cost and the additional cost based on the target cost-related data comprises: determining the main raw material cost based on the historical actual production of the main raw material input and output data; dividing the additional cost into multiple cost items based on the target cost-related data; dividing the multiple cost items into different types of cost subjects respectively; based on the consumption characteristics of different cost subjects, using physical quantities for allocation processing to determine the total cost and unit cost of each steel billet.
[0008] In the preferred embodiment of the present application, the main raw material cost is determined based on the historical actual production of main raw material input-output data, comprising: determining the main raw material cost based on the historical actual production of main raw material input-output data by the following formula: ; wherein, S ji is the i-th raw material input quantity of product j, P j is the yield 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 historical actual production of main raw material input-output data, the method further comprises: correcting the cost factor in the historical actual production of main raw material input-output data to obtain a cost factor correction value by the following formula: ; wherein, β is the cost factor, β max is the maximum value of the cost factor under normal production conditions, and β min is the minimum value of the cost factor under normal production conditions.
[0009] In the preferred embodiment of the present application, the consumption characteristics of different cost subjects are used to determine the total cost and unit cost of each billet by physical quantity, comprising: the cost allocation coefficient function is represented by the following formula ; wherein is the production process parameter of the i-th steel coil production process, and the production process parameter includes: furnace time, discharge temperature, steel coefficient, rolling time; the cost of unit physical quantity is determined by the following formula: ; wherein, is the total cost of the v-th cost subject in the h-th month within the statistical period, is the physical quantity of the v-th cost subject of the i-th steel coil within the statistical period; the total cost is determined by the following formula: ; the unit cost is determined based on the cost of unit physical quantity and the total cost by the following formula: ; wherein, T i is the weight of the current billet.
[0010] In the preferred embodiment of the present application, the quality cost includes: rejudgment cost, process waste cost and rework cost, the quality cost is determined and the quality cost is reduced to the standard cost in the complete cost, comprising: the rejudgment cost is determined by the following formula: ; wherein, is the rejudgment cost, is the raw material cost before rejudgment, is the raw material cost after rejudgment; the process waste cost is determined by the following formula: ; wherein, is the process waste quantity, is the raw material quantity, The unit cost of the raw material; the rework cost is determined by the following formula: ; wherein, The rework cost of the A product in the i th process; the quality cost is obtained by adding the rework cost, the process waste cost and the rework cost ; the standard cost is obtained by reducing the quality cost to the total cost by the following formula: ; wherein, , The total cost, The quality cost, The main raw material cost, The additional cost.
[0011] In the preferred embodiment of the present application, the method further comprises: comparing the actual cost and the standard cost to analyze the production organization and the cost structure.
[0012] In the second aspect, the embodiments of the present application also provide a steel product cost accounting device, comprising: a cost-related data acquisition module, configured to acquire cost-related data in a steel product production process; a data cleaning module, configured to clean the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data; a cost determination module, configured to determine a main raw material cost and an additional cost based on the target cost-related data; the main raw material cost comprises the cost of molten iron, scrap steel, alloy and semi-finished product raw materials in each process; the additional cost comprises energy power cost, auxiliary material cost, manufacturing cost and labor cost; a total cost formation module, configured to form a total cost based on the main raw material cost and the additional cost; a standard cost determination module, configured to determine a quality cost and reduce the quality cost to the total cost to obtain a standard cost; and an actual cost determination module, configured to keep the input and output consistent in the steel product production process based on the standard cost to obtain an actual cost.
[0013] In the third aspect, the embodiments of the present application also provide an electronic device, comprising a processor and a memory, the memory stores computer executable instructions capable of being executed by the processor, and the processor executes the computer executable instructions to realize the steel product cost accounting method of the first aspect.
[0014] In the fourth aspect, the embodiments of the present application also provide a computer readable storage medium, the computer readable storage medium stores computer executable instructions, and the computer executable instructions, when called and executed by a processor, cause the processor to realize the steel product cost accounting method of the first aspect.
[0015] The embodiments of the present application bring the following beneficial effects:
[0016] The embodiment of the present application provides a steel product cost accounting method and device, cost related data in a steel product production process is acquired, the cost related data is cleaned based on a pre-set cleaning strategy, target cost related data is obtained, main raw material cost and additional cost are determined based on the target cost related data, the additional cost is obtained by apportioning physical quantity, complete cost is formed based on the main raw material cost and the additional cost, quality cost is determined and the quality cost is restored to the complete cost to obtain standard cost, input and output in the steel product production process are kept consistent based on the standard cost, and actual cost is obtained. In the method, the main raw material cost, the additional cost and the quality cost are determined, and the additional cost is apportioned, so that the characteristics of energy and auxiliary material consumption of different products are reflected, and the accuracy of cost accounting is improved.
[0017] Other features and advantages of the present disclosure will be described in the following description, or can be inferred from the description, or can be determined without doubt, or can be known by implementing the above-mentioned technologies of the present disclosure.
[0018] In order to make the above-mentioned purposes, features and advantages of the present disclosure more obvious and easy to understand, the following preferred embodiments are specifically described, and the accompanying drawings are described in detail as follows. BRIEF DESCRIPTION OF DRAWINGS
[0019] In order to more clearly illustrate the specific embodiments of the present application or the technical solutions in the prior art, the following will briefly introduce the drawings needed to be used in the specific embodiments or the prior art description. Obviously, the drawings in the following description are some embodiments of the present application, and for those skilled in the art, other drawings can also be obtained without creative labor on the basis of these drawings.
[0020] Figure 1 A flow chart of a steel product cost accounting method provided by the embodiment of the present application is shown in the figure.
[0021] Figure 2 A flow chart of another steel product cost accounting method provided by the embodiment of the present application is shown in the figure.
[0022] Figure 3 A structural schematic diagram of a steel product cost accounting device provided by the embodiment of the present application is shown in the figure.
[0023] Figure 4 A structural schematic diagram of an electronic device provided by the embodiment of the present application is shown in the figure. DETAILED DESCRIPTION
[0024] In order to make the purposes, technical solutions and advantages of the embodiments of the present application clearer, the technical solutions of the present application will be described clearly and completely below with reference to the drawings. Obviously, the described embodiments are only some of the embodiments of the present application, but not all the embodiments. Based on the embodiments in the present application, all other embodiments obtained by those of ordinary skill in the art without creative efforts belong to the scope of protection of the present application.
[0025] In the production process of steel products, accurate resource and energy consumption and recovery cannot be obtained due to lack of metering instruments or inaccurate metering instruments, and energy power and auxiliary material costs in additional costs cannot be accurately calculated.
[0026] The traditional cost accounting method is often based on the experience of experienced personnel in the business department to give a theoretical cost composition, and the total cost is calculated by adding these theoretical cost compositions, but the total cost cannot reflect the characteristics of energy and auxiliary material consumption of different products, and the cost accounting is relatively inaccurate.
[0027] Therefore, the steel product cost accounting method and device provided by the embodiments of the present application can obtain cost-related data in the production process of steel products, clean the cost-related data based on a pre-set cleaning strategy, obtain target cost-related data, determine the main raw material cost and the additional cost based on the target cost-related data, and the additional cost is obtained by apportioning the physical quantity, form the total cost based on the main raw material cost and the additional cost, determine the quality cost and restore the quality cost to the total cost to obtain the standard cost, keep the input and output consistent in the production process of steel products based on the standard cost, and obtain the actual cost. In this way, by determining the main raw material cost, the additional cost and the quality cost, and apportioning the additional cost, the characteristics of energy and auxiliary material consumption of different products can be reflected, and the accuracy of cost accounting can be improved.
[0028] In order to facilitate the understanding of the embodiments, first, a steel product cost accounting method disclosed by the embodiments of the present application will be described in detail.
[0029] Embodiment 1
[0030] The embodiments of the present application provide a steel product cost accounting method, Figure 1 A flowchart of the steel product cost accounting method provided by the embodiments of the present application is shown in FIG. 1. Figure 1 As shown in the figure, the steel product cost accounting method can include the following steps:
[0031] Step S101, obtaining cost-related data in the production process of steel products.
[0032] The cost-related data can be obtained by collecting and integrating data in the system, and the system can include a cost accounting system, a manufacturing management system, a sales management system, a manufacturing execution system of each production unit, and a financial shared system, and the system includes various resource and energy measurement data consumed and recovered in the steel product production process and various labor and manufacturing costs for assisting production.
[0033] In step S102, the cost-related data is cleaned based on a pre-set cleaning strategy to obtain target cost-related data.
[0034] The cost-related data can be verified for accuracy, consistency, completeness, and timeliness to determine data with data quality problems, and the data with data quality problems is cleaned.
[0035] In step S103, the main raw material cost and the additional cost are determined based on the target cost-related data.
[0036] The additional cost is obtained by apportioning physical quantities. The additional cost includes four cost items: energy power cost, auxiliary material cost, manufacturing cost, and labor cost, and each cost item is composed of multiple cost subjects, and different cost subjects are further divided into different types.
[0037] The main raw materials of the steel product include molten iron, scrap steel, alloy, and semi-finished raw materials of each process, etc. By statistical analysis of key indicators such as steel material and process yield rate according to different product dimensions, the main raw material cost can be obtained.
[0038] In actual application, the specific consumption, yield rate, and recovery rate data need to be corrected because the main raw material production control may not be stable during the historical production process.
[0039] The physical quantities can include area, length, time, temperature, etc. A series of apportioning coefficients can be determined based on different physical quantities to reflect the characteristics of energy and auxiliary material consumption of different products.
[0040] In step S104, the complete cost is formed based on the main raw material cost and the additional cost.
[0041] The complete cost is the sum of the main raw material cost and the additional cost.
[0042] In step S105, the quality cost is determined and the quality cost is reduced to the complete cost to obtain the standard cost.
[0043] The quality cost includes the rejudgment cost, the process waste cost, and the rework cost.
[0044] The quality cost is the sum of the rejudgment cost, the process waste cost, and the rework cost.
[0045] Wherein, the rejudgment cost is equal to the raw material cost before rejudgment minus the raw material cost after rejudgment; the quality cost includes the rejudgment cost, the process waste cost and the rework cost. The process waste refers to the loss quantity due to the quality reason; the rework cost refers to the rework due to the quality reason, such as the hot rolling balance, the cold rolling re-winding process and the like.
[0046] Step S106, based on the standard cost, the input and output in the steel product production process are kept consistent, and the actual cost is obtained.
[0047] Wherein, the cost calculation of each process is completed according to the steps S101-S106, and finally the complete cost standard of different 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 need to be consistent with the actual situation.
[0048] The steel product cost accounting method provided by the embodiment of the present application can obtain the cost related data in the steel product production process, clean the cost related data based on the pre-set cleaning strategy, obtain the target cost related data, determine the main raw material cost and the additional cost based on the target cost related data, the additional cost is obtained by apportioning the physical quantity, form the complete cost based on the main raw material cost and the additional cost, determine the quality cost and restore the quality cost to the complete cost to obtain the standard cost, keep the input and output in the steel product production process consistent based on the standard cost, and obtain the actual cost. In this way, by determining the main raw material cost, the additional cost and the quality cost, and apportioning the additional cost, the characteristics of different product energy and auxiliary material consumption are reflected, and the accuracy of cost accounting is improved.
[0049] Embodiment 2
[0050] The embodiment of the present application also provides another steel product cost accounting method; the method is realized on the basis of the above-mentioned embodiment method.
[0051] Figure 2 The flow chart of another steel product cost accounting method provided by the embodiment of the present application is shown in the figure, and the steel product cost accounting method can include the following steps: Figure 2
[0052] Step S201, obtaining the cost related data in the steel product production process.
[0053] The cost-related data can include: financial cost system expenses and auxiliary material consumption data, manufacturing management system and PES production performance and process design parameters, sales management system order product attributes, procurement management system main raw material and auxiliary material procurement prices, energy management system energy medium consumption and purchased energy information. The cost-related data can be used to construct a full-process traceable cost data model with smelting number, billet number and steel number as the primary key.
[0054] The data model with smelting number as the primary key is mainly used to gather cost-related data before continuous casting. The billet number is mainly used to gather cost-related data after continuous casting and before rolling. The steel number is mainly used to gather cost-related data after rolling. The steel number includes a set of steel numbers for full-process material tracking.
[0055] The cost-related data can be uniformly gathered into the enterprise data hub and stored in the hub as raw data, derived data and the like.
[0056] In step S202, the cost-related data is cleaned based on a pre-set cleaning strategy to obtain target cost-related data.
[0057] Specifically, the cost-related data is cleaned based on a pre-set cleaning strategy to obtain target cost-related data, which can include: 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 the target cost-related data.
[0058] The abnormal data is data with data quality problems, which can be filled with missing values, processed with abnormal values, and restored with production system and cost system data to ensure the data quality of the cost-related data. For example, the hourly capacity of the production performance is abnormal, which needs to be corrected according to the actual characteristics of product production. The correction methods include but are not limited to taking the average value and the like.
[0059] In step S203, the main raw material cost and the additional cost are determined based on the target cost-related data.
[0060] The additional cost is obtained by apportioning physical quantities.
[0061] Specifically, the main raw material cost and the additional cost are determined based on the target cost-related data, which can include: determining the main raw material cost based on the historical actual production of the main raw material input-output data; dividing the additional cost into multiple cost items based on the target cost-related data; dividing the multiple cost items into different types of cost subjects; and apportioning the physical quantities based on the consumption characteristics of different cost subjects to determine the total cost and unit cost of each billet.
[0062] The main raw material cost is determined based on the historical actual production of main raw material input-output data, which can include: determining the main raw material cost based on the historical actual production of main raw material input-output data by the following formula: ; wherein S ji is the i-th raw material input of product j, P j is the yield 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 historical actual production of main raw material input-output data, the method further comprises: correcting the cost factor in the historical actual production of main raw material input-output data to obtain a cost factor correction value by the following formula: ; wherein β is the cost factor, β max is the maximum value of the cost factor under normal production conditions, and β min is the minimum value of the cost factor under normal production conditions.
[0063] The historical actual production of main raw material input-output data can be dynamically adjusted, for example, the adjustment period is monthly, and the adjustment range is the historical data time range used to calculate the cost standard, so that the actual cost control level of the enterprise can be fully reflected.
[0064] The time value range of the input and output can be adjusted monthly, and multiple versions of the cost standard can be generated.
[0065] The allocation coefficient of each cost subject is composed of one or more process parameters, and there is a certain linear or nonlinear correlation between multiple process parameters. According to the correlation, a large amount of historical data is used for model training to form a cost allocation coefficient function of the jth cost subject .
[0066] Based on the consumption characteristics of different cost subjects, 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 represented by the following formula ; wherein is the production process parameter of the i-th steel coil production process, and the production process parameter includes: furnace time, discharge temperature, steel coefficient, rolling time; the cost of the unit physical quantity is determined by the following formula: ; wherein, is the total cost of the vth cost subject in the hth month in the statistical period, is the physical quantity of the vth cost subject of the i-th steel coil in the statistical period; the total cost is determined by the following formula: ; the unit cost is determined based on the cost of the unit physical quantity and the total cost by the following formula: ; wherein T iis the weight of the current billet. Step S204, the total cost is formed based on the main raw material cost and the additional cost.
[0067] Specifically, the total cost is determined by the following formula: .
[0068] wherein, is the total cost, is the main raw material cost, is the additional cost.
[0069] Step S205, the quality cost is determined and the quality cost is reduced into the total cost to obtain the standard cost.
[0070] wherein, the quality cost can include: the rejudgment cost, the process waste cost and the rework cost.
[0071] Specifically, the quality cost is determined and the quality cost is reduced into the total cost to obtain the standard cost, including: the rejudgment cost is determined by the following formula: ; wherein, is the rejudgment cost, is the raw material cost before rejudgment, is the raw material cost after rejudgment; the process waste cost is determined by the following formula: ; wherein, is the process waste amount, is the raw material amount, is the unit cost of the raw material; the rework cost is determined by the following formula: ; wherein, is the rework cost of the A product in the i th process; the rejudgment cost, the process waste cost and the rework cost are added to obtain the quality cost ; the quality cost is reduced into the total cost to obtain the standard cost by the following formula: ; wherein, , is the total cost, is the quality cost, is the main raw material cost, is the additional cost.
[0072] Step S206, based on the standard cost, the input and output in the steel product production process are kept consistent to obtain the actual cost.
[0073] wherein, the calculation logic of the actual cost is similar to the calculation method of the standard cost, but the input and output of each process need to be consistent with the actual.
[0074] wherein, for the steel product, the type can include: casting billet, hot rolling, cold rolling, galvanizing, color coating, silicon steel, medium plate, bar and wire, profile and pipe, etc., which are not limited here.
[0075] Step S207, comparing the actual cost and the standard cost to analyze the production organization and the cost structure.
[0076] The actual cost is compared with the standard cost. By comparing the actual cost with the standard cost, the comparison of the same product in different cost subjects is formed, and the influence of the change of the production organization and the cost structure on the enterprise cost can be analyzed.
[0077] The production organization is mainly the process path of each production line, and the different process paths have different material yield and hourly capacity, resulting in abnormal cost. The cost composition mainly refers to different cost subjects. The comparison of the actual cost and the standard cost mainly compares the difference between the standard material yield and the actual material yield, the difference between the standard hourly capacity and the actual hourly capacity, and the difference between the standard temperature control and the actual temperature control, etc. Process parameter difference.
[0078] Embodiment 3
[0079] Corresponding to the above method embodiment, the embodiment of the present application provides a steel product cost accounting device, Figure 3 The structure diagram of the steel product cost accounting device provided by the embodiment of the present application is shown in Figure 3 As shown in the figure, the steel product cost accounting device can include:
[0080] The cost-related data acquisition module 301 is configured to acquire cost-related data in the steel product production process.
[0081] The data cleaning module 302 is configured to clean the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data.
[0082] The cost determination module 303 is configured to determine the main raw material cost and the 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 product raw materials in each process; the additional cost includes energy power cost, auxiliary material cost, manufacturing cost and labor cost.
[0083] The full cost forming module 304 is configured to form a full cost based on the main raw material cost and the additional cost.
[0084] The standard cost determination module 305 is configured to determine the quality cost and restore the quality cost to the full cost to obtain a standard cost.
[0085] The actual cost determination module 306 is configured to keep the input and output consistent in the steel product production process based on the standard cost to obtain an actual cost.
[0086] The steel product cost accounting device provided by the embodiment of the present application can obtain cost-related data in the steel product production process, clean the cost-related data based on a pre-set cleaning strategy, obtain target cost-related data, determine main raw material cost and additional cost based on the target cost-related data, obtain the additional cost by apportioning using physical quantities, form complete cost based on the main raw material cost and the additional cost, determine quality cost and restore the quality cost to the complete cost to obtain standard cost, keep the input and output consistent in the steel product production process based on the standard cost, and obtain actual cost. In this way, the main raw material cost, the additional cost and the quality cost are determined, and the additional cost is apportioned to reflect the characteristics of energy and auxiliary material consumption of different products and improve the accuracy of cost accounting.
[0087] In some embodiments, the data cleaning module is further configured to determine abnormal data by checking the cost-related data, and perform missing value filling processing and / or abnormal value processing on the abnormal data based on the cleaning strategy to obtain the target cost-related data.
[0088] In some embodiments, the cost determining module is further configured to determine the main raw material cost based on the main raw material input-output data of the historical actual production, divide the additional cost into a plurality of cost items based on the target cost-related data, divide the plurality of cost items into different types of cost subjects respectively, and determine the total cost and unit cost of each billet by apportioning using physical quantities based on the consumption characteristics of different cost subjects.
[0089] In some embodiments, the cost determining module is further configured to determine the main raw material cost based on the main raw material input-output data of the historical actual production by the following formula: ; wherein, S ji is the i-th raw material input quantity of product j, P j is the yield 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 the historical actual production, the method further includes: correcting the cost factor in the main raw material input-output data of the historical actual production by the following formula to obtain a cost factor correction value: ; wherein, β is the cost factor, β max is the maximum value of the cost factor under normal production conditions, and β min is the minimum value of the cost factor under normal production conditions.
[0090] In some embodiments, the cost determining module is further configured to represent the cost apportioning coefficient function by the following formula: ; wherein The production process parameter of the i-th steel coil production process, the production process parameter including: furnace time, furnace-out temperature, steel coefficient, rolling time; the cost of unit physical quantity is determined by the following formula: ; wherein, is the total cost of the v-th cost subject in the h-th month in the statistical period, is the physical quantity of the v-th cost subject of the i-th steel coil in the statistical period; the total cost is determined by the following formula: ; the unit cost is determined based on the cost of unit physical quantity and the total cost by the following formula: ; wherein, T i is the weight of the current billet.
[0091] In some embodiments, the quality cost includes: rejudgment cost, process waste cost and rework cost, the standard cost determination module is further used for determining the rejudgment cost by the following formula: ; wherein, is the rejudgment cost, is the raw material cost before rejudgment, is the raw material cost after rejudgment; the process waste cost is determined by the following formula: ; wherein, is the process waste quantity, is the raw material quantity, is the unit cost of the raw material; the rework cost is determined by the following formula: ; wherein, is the rework cost of the A product in the i-th process; the quality cost is obtained by adding the rejudgment cost, the process waste cost and the rework cost ; the standard cost is obtained by restoring the quality cost to the full cost by the following formula: ; wherein, , is the full cost, is the quality cost, is the main raw material cost, is the additional cost.
[0092] In some embodiments, the analysis module is further used for comparing the actual cost and the standard cost to analyze the production organization and the cost structure.
[0093] The device provided by the embodiment of the application has the same implementation principle and generated technical effects as the foregoing method embodiment, and for the sake of brief description, the part not mentioned in the device embodiment can be referred to the corresponding content in the foregoing method embodiment.
[0094] Embodiment 4
[0095] The embodiment of the application further provides an electronic device for running the above steel product cost accounting method; refer to Figure 4A structural schematic diagram of an electronic device is shown, the electronic device 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 realize the above-mentioned steel product cost accounting method.
[0096] 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 through the bus 402.
[0097] Wherein, the memory 400 can contain a high-speed random access memory (RAM, Random Access Memory), and can also include a non-volatile memory (non-volatile memory), such as at least one disk memory. The communication connection between the system network element and at least one other network element is realized through at least one communication interface 403 (which can be wired or wireless), and the Internet, a wide area network, a local area network, a metropolitan area network, etc. can be used. The bus 402 can be an ISA bus, a PCI bus or an EISA bus, etc. 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 figure, but it does not mean that there is only one bus or one type of bus.
[0098] The processor 401 can be an integrated circuit chip having a processing capability of signals. In the implementation process, each step of the above method can be completed by the integrated logic circuit of hardware in the processor 401 or the instruction in the form of software. The processor 401 described above can be a general processor, including a central processing unit (CPU), a network processor (NP), etc.; can 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 gates or transistor logic devices, discrete hardware components. Each method, step and logic block diagram disclosed in the embodiment of the present application can be implemented or executed. The general processor can be a microprocessor or the processor can also be any conventional processor. The steps of the method disclosed in combination with the embodiment of the present application can be directly embodied as a hardware code processor for execution, or a combination of hardware and software modules in the code processor for execution. The software module can be located in a random access memory, a flash memory, a read only memory, a programmable read only memory or an electrically erasable programmable memory, a register or other mature storage medium in the art. The storage medium is located in the storage 400, and the processor 401 reads the information in the storage 400, and combines the hardware to complete the steps of the method of the above embodiment.
[0099] The embodiment of the present application further provides a computer readable storage medium, the computer readable storage medium stores computer executable instructions, when the computer executable instructions are called and executed by a processor, the computer executable instructions cause the processor to implement the above steel product cost accounting method, and specific implementation can be referred to the method embodiment, and details are not described herein.
[0100] The computer program product for performing the steel product cost accounting method provided by the embodiment of the present application comprises a computer readable storage medium storing non-volatile program codes executable by a processor, and the instructions included in the program codes can be used to execute the method described in the foregoing method embodiment, and specific implementation can be referred to the method embodiment, and details are not described herein.
[0101] Those skilled in the art can clearly understand that, for the convenience and brevity of description, the specific working process of the system, device and unit described above can refer to the corresponding process in the foregoing method embodiment, and details are not described herein.
[0102] In several embodiments provided by the present application, it should be understood that the disclosed system, device and method can be implemented in other manners. The described device embodiments are merely schematic, and for example, the division of the units is only a logical function division, and there can be another division manner in actual implementation; for example, a plurality of units or components can be combined or integrated into another system, or some features can be ignored or not executed. In addition, the displayed or discussed mutual couplings or direct couplings or communication connections between different units, or the among different units, can be indirect couplings or communication connections through some interfaces, devices or units, and can be in electric, mechanical or other forms.
[0103] The units described as separated components can or can not be physically separated, and the components displayed as units can or can not be physical units, i.e., can be located in one place, or can be distributed on a plurality of network units. In actual implementation, some or all of the units can be selected according to the actual needs to achieve the purposes of the embodiments of the present application.
[0104] In addition, each function unit in the various embodiments of the present application can be integrated in one processing unit, or each unit can exist physically as a separate unit, or two or more units can be integrated in one unit.
[0105] If the functions are implemented in the form of software function units and sold or used as independent products, they can be stored in a non-volatile computer readable storage medium executable by a processor. Based on this understanding, the technical solutions of the present application essentially or the part that contributes to the prior art, or part of the technical solutions can be embodied in the form of a software product. The computer software product is stored in a storage medium, and includes a plurality of instructions for causing a computer device (which can be a personal computer, a server, or a network device, etc.) to execute all or part of the steps of the methods described in the various embodiments of the present application. The foregoing storage medium includes: a U disk, a mobile hard disk, a read-only memory (ROM, Read-Only Memory), a random access memory (RAM, Random Access Memory), a magnetic disk or an optical disk, and various media that can store program codes.
[0106] Finally, it should be noted that the above-described embodiments are merely specific embodiments of the present application, which are used to illustrate the technical solutions of the present application, but not to limit the present application, and the protection scope of the present application is not limited thereto. Although the present application has been described in detail with reference to the foregoing embodiments, those skilled in the art should understand that any person skilled in the art can still make modifications or easily think of changes to the technical solutions recorded in the foregoing embodiments, or make equivalent replacements to some technical features therein, within the technical range disclosed by the present application. The modifications, changes or replacements do not make the corresponding technical solutions deviate from the spirit and scope of the technical solutions of the embodiments of the present application, and should be covered within the protection scope of the present application. Therefore, the protection scope of the present application should be subject to the protection scope of the claims.
Claims
1. A method of costing a steel product, characterized by, The method comprises: acquiring cost-related data in a steel product production process; cleaning the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data; determining main raw material costs and additional costs based on the target cost-related data; the additional costs are obtained by apportioning using physical quantities; forming total costs based on the main raw material costs and the additional costs; determining quality costs and reducing the quality costs into the total costs to obtain standard costs; keeping inputs and outputs consistent in the steel product production process based on the standard costs to obtain actual costs; wherein the cost-related data comprises: various fees and auxiliary material consumption data of a financial cost system, various production performance and process design parameters of a manufacturing management system and PES, various ordered product attributes of a sales management system, various procurement prices of main raw materials and auxiliary materials of a procurement management system, and various energy medium consumption and purchased energy information of an energy management system, and a full-process traceable cost data model is constructed based on the cost-related data with a melting number, a billet number and a steel number as primary keys; wherein the full-process traceable cost data model with the melting number as the primary key is used to gather cost-related data before continuous casting, the full-process traceable cost data model with the billet number as the primary key is used to gather cost-related data after continuous casting and before rolling, and the full-process traceable cost data model with the steel number as the primary key is used to gather cost-related data after rolling, and the steel number comprises a set of full-process material tracking steel numbers; the determination of the main raw material costs and the additional costs based on the target cost-related data comprises: determining the main raw material costs based on historical actual production of main raw material input-output data; dividing the additional costs into multiple cost items based on the target cost-related data; dividing the multiple cost items into different types of cost subjects respectively; apportioning using physical quantities based on consumption characteristics of different cost subjects to determine total costs and unit costs of each billet; the determination of the main raw material costs based on historical actual production of main raw material input-output data comprises: The master raw material cost is determined based on historical actual production master raw material input-output data by the following equation : ; wherein, is the amount of the jth raw material input, is the jth raw material input amount of the product j, j is the production amount of the product j, is the unit cost of the jth raw material of the product j, and is the jth raw material of the product j. before the determination of the main raw material costs based on historical actual production of main raw material input-output data, the method further comprises: The cost factor in the historical actual production of the main raw material input-output data is corrected by the following formula to obtain a cost factor correction value: ; wherein β is the cost factor, β max is the maximum value of the cost factor under normal production conditions, and β min is the minimum value of the cost factor under normal production conditions. the apportioning using physical quantities based on consumption characteristics of different cost subjects to determine total costs and unit costs of each billet comprises: The cost allocation coefficient function is expressed by the following equation ; in, For the first The production process parameters for the production of a steel coil include: furnace time, furnace exit temperature, steel quality coefficient, and rolling time. The cost of the unit physical quantity is determined by the following equation : ; wherein, is the total cost of the cost subject v in the hth month of the statistical period, is the total cost of the cost subject v in the statistical period, is the physical quantity of the vth cost subject of the hth steel coil in the statistical period. The total cost is determined by the following equation : ; The unit cost is determined based on the cost of the unit physical quantity and the total cost by the following equation : ; wherein, is the weight of the current billet; the quality costs comprise: re-judgment costs, process waste costs and rework costs, and the determination of the quality costs and the reduction of the quality costs into the total costs to obtain the standard costs comprises: The rejudgment cost is determined by the following formula: ; wherein, is the rejudgment cost, is the raw material cost before rejudgment, is the raw material cost after rejudgment; The process waste cost is determined by the following equation : ; wherein, is the amount of process waste, is the amount of raw material, is the unit cost of raw material; The rework cost is determined by the following equation : ; wherein, is the rework cost of the A product at the n th process. adding the rework cost and the process waste cost to the rejudgment cost to obtain the quality cost ; The quality cost is reduced to the full cost by the following equation to obtain a standard cost : ; wherein, , is the full cost, is the quality cost, is the main raw material cost, is the additional cost.
2. The method of claim 1, wherein, the cleaning of the cost-related data based on the pre-set cleaning strategy to obtain the target cost-related data comprises: 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 the target cost-related data.
3. The method of claim 1, wherein, The method further comprises: comparing the actual costs and the standard costs to analyze production organization and cost structure.
4. A steel product cost accounting device characterized by comprising: The device for implementing the steel product cost accounting method of any one of claims 1 to 3 comprises: An cost-related data obtaining module is configured to obtain cost-related data in a steel product production process; A data cleaning module is configured to clean the cost-related data based on a pre-set cleaning strategy to obtain target cost-related data; A cost determining module is configured to determine a main raw material cost and an 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 product raw materials in each process; the additional cost includes the cost of energy power, auxiliary material, manufacturing expense and labor cost; A full cost forming module is configured to form a full cost based on the main raw material cost and the additional cost; A standard cost determining module is configured to determine a quality cost and reduce the quality cost to the full cost to obtain a standard cost; An actual cost determining module is configured to keep the input and output consistent in the steel product production process based on the standard cost to obtain an actual cost.
5. An electronic device, comprising: A processor and a memory are included, the memory stores computer executable instructions which can be executed by the processor, and the processor executes the computer executable instructions to implement the steel product cost accounting method in any one of claims 1 to 3.
6. A computer readable storage medium characterized by, 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 cause the processor to implement the steel product cost accounting method in any one of claims 1 to 3.
Citation Information
Patent Citations
Method and system for realizing batch cost accounting based on iron and steel industry
CN117611213A