Business and financial integrated management and control method and system based on cost and profit dynamic credit extension mechanism, and medium

Abstract

The invention relates to a business and financial integrated management and control method and system based on a cost and profit dynamic credit granting mechanism and a medium, and the system comprises a machine account management and control module which builds a cost machine account and a profit machine account according to the needs of production management and development planning, cost credit granting or profit credit granting is provided for the project under the conditions that accounts receivable cannot be recovered in time and department cost or profit ledgers are in shortage; the credit mechanism management module is used for establishing a cost credit line and credit interest rate calculation model by taking a department as a unit; the credit management module is used for carrying out project cost credit application and approval according to project production and operation requirements, and carrying out cost credit dynamic adjustment and profit credit accounting according to practice; the interest bearing management module is used for calculating cost credit principal and interest; the supervision module carries out indirect management and control on a production project cost ledger and a profit ledger. According to the method, the credit line can be dynamically adjusted in real time by combining the dynamic change of the cost and the profit, the risk and the profit are balanced, and service expansion and risk control are supported.

Description

Technical Field

[0001] This application relates to the field of financial management, specifically to an integrated business and financial management method, system, and medium based on a dynamic credit mechanism for cost and profit. Background Technology

[0002] Credit extension business refers to the act of financial institutions assessing and determining whether to provide financial support to a customer based on a comprehensive evaluation of the customer's credit status, financial capacity, operating performance, and guarantee conditions, or to guarantee the compensation or payment liabilities that may arise from the customer's related economic activities.

[0003] During project development, if accounts receivable fail to arrive on time, the available funds for the project may be insufficient to cover costs and profits. To ensure the project's smooth operation, the company can grant a certain credit line to the department / project. Once the department / project receives the credit line, it can use it to pay for overpaid costs and lost profits, maintaining the project's normal operation. The used credit line will be repaid once the project generates revenue. At the same time, the company can calculate interest based on the credit line and interest rate, thus achieving financial management of the department / project.

[0004] The integration of business and finance can be used to standardize the financial management of enterprises. When enterprises enter the mature stage and their business scale continues to expand, various problems may be exposed in financial management, leading to an increase in management costs. Summary of the Invention

[0005] The purpose of this application is to provide a business and financial integrated management method, system and medium based on a dynamic credit granting mechanism of cost and profit, which can realize the dynamic adjustment of credit limit in real time by combining the dynamic changes of cost and profit, balance risk and return, and support business expansion and risk control.

[0006] To achieve the above objectives, this application provides the following technical solution:

[0007] In a first aspect, embodiments of this application provide an integrated business and financial management system based on a dynamic credit granting mechanism of cost and profit, including:

[0008] The ledger management module establishes cost ledgers and profit ledgers according to the needs of production, operation and development planning. It provides cost credit or profit credit for projects when accounts receivable cannot be collected in a timely manner and the department's cost or profit ledgers are in short supply.

[0009] The credit mechanism management module establishes a cost credit limit and credit interest rate calculation model for each department, initializes the total cost credit limit for each department and dynamically updates the cost credit limit at the end of the interest period, and dynamically updates the credit parameters based on project repayment and credit usage during the credit period.

[0010] The credit management module handles project cost credit applications and approvals according to the project's production and operation needs, and dynamically adjusts cost credit and calculates profit credit based on actual conditions.

[0011] The interest management module determines the interest amount and corresponding credit rate for cost credit based on the balance of departmental cost ledgers and profit ledgers, as well as the project risk level, formulates credit interest calculation rules, and completes the calculation of principal and interest for cost credit.

[0012] The monitoring module calculates the results in real time based on the balance of cost ledgers and profit ledgers, as well as the credit balance. It issues early warnings according to the risk assessment model and uses financial control methods to indirectly manage the cost ledgers and profit ledgers of production projects, thereby reducing the financial risks of the projects.

[0013] Secondly, embodiments of this application provide an integrated business and financial management method based on a dynamic credit granting mechanism for costs and profits, comprising the following specific steps:

[0014] In accordance with the needs of production, operation and development planning, establish cost ledgers and profit ledgers for subordinate production departments, and provide cost credit or profit credit for projects when accounts receivable cannot be collected in a timely manner and departmental cost or profit ledgers are in short supply.

[0015] Establish a cost credit limit and credit interest rate calculation model for each department, initialize the total cost credit limit for each department and dynamically update the cost credit limit at the end of the interest period, and dynamically update the credit parameters based on project repayment and credit usage during the credit period; there is no limit on the total credit limit for profit credit, and reimbursement is based on actual use of profit credit.

[0016] In accordance with the needs of project production and operation, we will carry out project cost credit application and approval, and conduct dynamic adjustment of cost credit and profit credit accounting based on the actual situation. We will achieve efficient use of resources through cost credit and support business expansion through profit credit.

[0017] Based on the department's cost and profit ledger balances and the project's risk level, determine the interest-bearing amount and corresponding credit interest rate for the cost credit line, formulate credit interest calculation rules, and complete the calculation of the principal and interest of the cost credit line.

[0018] Based on the real-time dynamic calculation results of cost and profit ledger balances and credit balances, early warnings are issued according to the risk assessment model. Financial control methods are used to indirectly manage the cost and profit ledgers of production projects, thereby reducing the financial risks of the projects.

[0019] The department's cost ledger is used for external payments of labor and material costs related to project production, while the profit ledger is used for expenditures of Category II expenses; these Category II expenses include bid bonds, performance bonds, personnel salaries, and start-up costs.

[0020] The cost credit is based on the cost budget and cost control standards of business activities, and sets cost usage limits for each department to ensure that resource investment matches strategic goals.

[0021] The aforementioned profit credit line is designed to encourage production departments to participate in market operations as much as possible. It automatically grants credit to departments for project bid bonds and performance bonds that are paid out of the profit ledger due to their extensive participation in bidding, without setting any limit on the credit line.

[0022] The initial departmental cost credit limit refers to the initial credit limit for each department calculated according to the following formula:

[0023] ,

[0024] in:

[0025] For the department The initial total credit line;

[0026] Let be the weighting coefficient, satisfying The coefficients can be determined through regression analysis of historical data from each department over the past three years or through expert evaluation;

[0027] department The scale factor;

[0028] department Profit margin;

[0029] department Historical repayment rate;

[0030] department The number of historical overdue payments;

[0031] The aforementioned dynamic update of the cost credit limit refers to the reasonable adjustment of the total cost credit limit at the end of each year based on the department's operational performance for that year.

[0032] ,

[0033] in:

[0034] Rate of change in profit margin;

[0035] : Change rate of overdue days;

[0036] : Rate of change in repayment rate;

[0037] For adjustment coefficients;

[0038] There is no limit to the profit credit line; it is directly recorded in the payable amount. That is, the payable amount of profit is the sum of the profit ledger balance and the profit credit line.

[0039] Cost Ledger Balance : Remaining available amount in the department's cost ledger, which is the initial amount in the cost ledger minus the costs already paid;

[0040] Profit Ledger Balance : Remaining available amount in the department's profit ledger, calculated by subtracting paid Category II expenses from the initial ledger amount;

[0041] Actual amount advanced The actual amount of credit used in the project is the smaller of the overpayment amount and the credit limit.

[0042] Overdue payment amount Unpaid portions of the credit line upon maturity will automatically be converted into overdue amounts.

[0043] Single project credit line The credit line that can be applied for for a single project. ;

[0044] Credit interest rate Set the base interest rate according to project type and risk level;

[0045] Standard interest rate The interest rate level set by a bank or financial institution for loans and deposits, used to measure the interest rate level of other loan and deposit products;

[0046] The credit line that can be applied for is the difference between the total credit line and the credit line already used for each project.

[0047] The dynamically updated credit parameters include dynamic adjustments to cost-based credit and dynamic adjustments to profit-based credit.

[0048] The aforementioned dynamic adjustment of cost credit limits means that the payable amount for projects that have not applied for credit is the cost ledger balance, and for projects that have applied for credit, the payable amount is the sum of the cost ledger balance and the current effective credit limit. When a project has recovered funds, the adjusted actual advance payment amount is the smaller of the updated overpayment amount and the credit limit. The recovered funds will be released back into the department's total credit pool and can be used for other project credit applications.

[0049] The aforementioned dynamic adjustment of profit credit refers to the automatic triggering of profit credit when a Class II expense occurs. The profit credit amount is the same as the expense amount, and there is no limit on the profit credit for a single project or the total credit limit. The payable amount in the profit ledger is the sum of the profit ledger balance and the profit credit amount. Profit credit addresses the short-term funding gap caused by business expansion in departments by temporarily increasing the payable amount, without tying up actual funds in the profit ledger.

[0050] The credit application refers to a cost credit application, which is submitted by the department in the form of a cost credit application form, specifying the project name, the amount applied for, the interest rate type, and the credit period. The cost credit approval involves conducting a risk assessment model calculation on the credit application. If the calculation is successful and there is sufficient remaining credit available, the credit is approved and the used credit limit is automatically updated. When bid bond expenditures occur, the system automatically identifies them as profit credit, which is directly included in the credit amount without the need for manual application.

[0051] The aforementioned dynamic adjustment of cost credit refers to the automatic adjustment of the actual advance payment amount when updating the overpayment amount for projects in the department's production and operation. Adjustments will be made; if the overpayment amount decreases, the excess credit limit will be released back into the total credit pool.

[0052] The aforementioned profit credit calculation refers to calculating the actual amount of second-class expenses incurred at the end of each month. Expenses are summarized and included in the profit ledger, reducing the profit ledger balance; credit lines are not included in actual expenditures, but are temporarily increased in the payable limit.

[0053] The cost credit line is set at two levels based on the company's financial situation and the owner's creditworthiness: strategic and general. The credit line rates are 3%-5% for strategic projects and 5%-8% for general projects.

[0054] When calculating interest on the aforementioned cost-based credit line, the system will automatically detect it at the end of each month. and If the interest calculation condition is triggered ,and The interest is calculated based on the principal and interest rate of the credit line, from low to high, and is deducted from the department's profit ledger in the following year.

[0055] The principal for interest calculation ,

[0056] The formula for calculating the credit interest is as follows:

[0057] ,

[0058] in:

[0059] Cost of credit line interest;

[0060] Credit interest rate;

[0061] Overdue penalty coefficient.

[0062] The cost-based credit warning includes credit limit warning and overdue warning;

[0063] The aforementioned credit limit warning refers to the system prompting "cost-based credit limit is tight" when the sum of used credit limits exceeds 80% of the department's total credit limit;

[0064] The overdue warning refers to reminding the department to prepare for repayment 7 days before the credit line expires. If the repayment is not made by the due date, the system will automatically convert the credit line into an overdue credit line and charge a penalty interest rate of 50% on the original interest rate.

[0065] The risk assessment model:

[0066] ,

[0067] in:

[0068] Cost-based credit risk index;

[0069] Weighting coefficients;

[0070] Number of overdue projects;

[0071] Total number of projects;

[0072] Number of high-risk projects;

[0073] when When the threshold is exceeded, the system automatically triggers an early warning mechanism, restricting credit usage or requiring early repayment;

[0074] The profit credit risk index:

[0075] ,

[0076] in:

[0077] Profit-based credit risk index;

[0078] Weighting coefficients;

[0079] The percentage of unrecovered profit credit lines;

[0080] Total number of projects;

[0081] Number of large-amount credit projects;

[0082] The profit credit warning includes: Manual verification is triggered when thresholds are exceeded; manual verification is also triggered when a single project guarantee expenditure exceeds 30% of the average monthly expenditure in the profit ledger.

[0083] Thirdly, embodiments of this application provide a computer-readable storage medium storing a computer program, which, when executed by a processor, implements all the steps of the business-finance integrated management and control method based on a dynamic credit granting mechanism of cost and profit as described above.

[0084] Compared with existing technologies, the beneficial effects of this invention are: enterprises can make necessary adjustments to their cost and profit management, achieve coordination and cooperation between business and finance departments, eliminate the disconnect between finance and business, thereby strengthening the enterprise's management capabilities and level, and promoting the improvement of enterprise economic efficiency. Through an information system, real-time sharing and integration of business and financial data are achieved, breaking down departmental information silos and improving operational efficiency and decision-making accuracy. Attached Figure Description

[0085] In order to more clearly illustrate the technical solutions of the embodiments of the present application, the following is a brief introduction to the drawings required for use in the embodiments of the present application. It should be understood that the following drawings only show certain embodiments of the present application and therefore should not be regarded as limiting the scope. For ordinary technicians in this field, other relevant drawings can be obtained based on these drawings without creative work.

[0086] Figure 1 This is a system block diagram of this application.

[0087] Figure 2 This is a flowchart of the method in this application. Detailed Implementation

[0088] The technical solutions of the embodiments of this application will now be described with reference to the accompanying drawings. It should be noted that similar reference numerals and letters in the following drawings indicate similar items; therefore, once an item is defined in one drawing, it does not need to be further defined and explained in subsequent drawings.

[0089] The terms “comprising,” “including,” or any other variations thereof are intended to cover a non-exclusive inclusion, such that a process, method, article, or apparatus that comprises a list of elements includes not only those elements but also other elements not expressly listed, or elements inherent to such a process, method, article, or apparatus. Without further limitation, an element defined by the phrase “comprising one…” does not exclude the presence of other identical elements in the process, method, article, or apparatus that includes said element.

[0090] The terms “first,” “second,” etc., are used only to distinguish one entity or operation from another, and should not be construed as indicating or implying relative importance, nor as requiring or implying any such actual relationship or order between these entities or operations.

[0091] Please see Figure 1 and Figure 2 This application provides an integrated business and financial management system based on a dynamic credit granting mechanism of cost and profit, including:

[0092] Ledger Management Module 1 establishes cost ledgers and profit ledgers according to the needs of production, operation and development planning, and provides cost credit or profit credit for projects when accounts receivable cannot be collected in a timely manner and the department's cost or profit ledgers are in short supply.

[0093] The ledger management module monitors cost / profit gaps in real time, enabling rapid provision of credit support when accounts receivable are not collected (e.g., cost credit to cover overspending on labor and materials), preventing projects from stalling due to funding shortages. Simultaneously, the credit management module supports the real-time release of recovered funds back to the overall credit pool, achieving fund recycling (e.g., credit lines can be immediately used for other projects after a single project's payment is received). The module includes a dynamic adjustment mechanism for cost credit (releasing credit lines upon recovery of funds) and an automatic triggering mechanism for profit credit (credit is granted upon expenditure of second-class expenses).

[0094] The credit mechanism management module 2 establishes a cost credit limit and credit interest rate calculation model for each department, initializes the total cost credit limit for each department and dynamically updates the cost credit limit at the end of the interest period, and dynamically updates the credit parameters based on project repayment and credit usage during the credit period.

[0095] The credit granting mechanism management module ensures that the credit limit matches the actual needs of the department by dynamically updating the model (such as the initial credit limit formula combined with parameters such as department size and profit margin) and the year-end adjustment mechanism (adjusting the credit limit based on the profit margin and the rate of change in repayment rate). For example, departments with high historical repayment rates can obtain higher credit limits to avoid idle or insufficient credit limits.

[0096] Initial credit limit formula ;

[0097] Annual dynamic adjustment formula .

[0098] Credit management module 3 is used to apply for and approve project cost credit according to the needs of project production and operation, and to dynamically adjust cost credit and calculate profit credit based on actual conditions.

[0099] The credit management module employs a standardized approval process (cost-based credit requires an application form and risk assessment model calculations) to prevent unauthorized credit granting due to human intervention. The risk assessment model (e.g., cost-based credit risk coefficient) Automatically check the project overdue rate and the proportion of high-risk projects to ensure that the approval meets the risk threshold.

[0100] Module 4 of the interest management module determines the interest amount and corresponding credit interest rate for cost credit based on the balance of the department's cost ledger and profit ledger, as well as the project risk level, formulates the credit interest calculation rules, and completes the calculation of the principal and interest of the cost credit.

[0101] The interest calculation management module calculates interest precisely based on cost / profit ledger balances and project risk levels (e.g., strategic-level projects have interest rates of 3%-5%, lower than general-level projects), avoiding indiscriminate high-interest lending. Simultaneously, an overdue warning mechanism (7-day pre-due reminder, 50% penalty interest for overdue payments) compels departments to repay on time, reducing penalty interest expenses. The formula for calculating the principal for interest calculation is as follows (…). Interest is only charged on the actual shortfall; risk-tiered interest rates are set (strategic / general level differentiated interest rates).

[0102] The monitoring module 5 calculates the results in real time based on the balance of cost ledgers and profit ledgers and the credit balance, and issues early warnings according to the risk assessment model. It uses financial control methods to indirectly control the cost ledgers and profit ledgers of production projects, thereby reducing the financial risks of the projects.

[0103] The profit-based credit line automatically grants credit for bid bonds and performance bonds without any limit, encouraging departments to actively participate in bidding and increasing the success rate. Simultaneously, frequent bidding activities can accumulate a good performance record, thereby obtaining preferential deposit ratios from owners or financial institutions (e.g., reducing the bond amount from 10% to 5%). The profit-based credit line operates on an actual expense reimbursement mechanism (credit is triggered by second-class expense items); the credit line does not tie up actual funds in the profit ledger, reducing the pressure on bidding funds.

[0104] The system limits credit lines based on single-project credit limits. The system includes a credit limit warning (notifying the user when the credit limit exceeds 80% of the total credit limit) to strictly control excessive credit granting. For example, when a department's used credit is close to the threshold, the system automatically restricts new applications to avoid excessive credit granting. The formula for calculating the credit limit for a single project is as follows: ); Quota warning mechanism (80% threshold prompts "Quota tight").

[0105] Interest calculation rules apply only to the balance of the cost ledger. and Interest is triggered on time to avoid unnecessary interest expenses. Meanwhile, risk-tiered interest rates and overdue penalty rules (original interest rate + 50%) incentivize departments to optimize cash management and reduce interest accumulation. For example, departments will proactively control cost overruns to avoid triggering interest accrual conditions. Interest accrual trigger conditions ( Overdue penalty coefficient Included in the interest calculation formula ( ).

[0106] The monitoring module uses overdue warnings (reminding users 7 days before due date) and an automatic overdue conversion mechanism (converting overdue amounts into overdue credit with penalty interest) to urge departments to repay credit on time. For example, the system automatically sends repayment reminders to departments, reducing overdue payments due to forgetfulness. Overdue warning timeframe (7 days before due date); automatic conversion of overdue amounts and penalty interest rules.

[0107] The credit granting mechanism will affect the repayment rate ( ) are included in the parameters for credit limit calculation and dynamic adjustment (such as in the annual adjustment formula). To maintain or increase their credit limits, departments will proactively follow up on accounts receivable collection. Simultaneously, the pressure of overdue penalty interest forces departments to accelerate collection to repay the credit line. The historical repayment rate in the initial credit limit formula... Weighting; Annual credit limit adjustment and repayment rate change rate Positive correlation.

[0108] This application improves the efficiency of corporate financial management from multiple dimensions, such as capital flow efficiency, cost control, and risk compliance, through a mechanism of "dynamic credit granting + risk quantification + business-finance linkage". The optimization of the above indicators can be directly reflected in a significant improvement in the health of corporate cash flow, operating costs, and risk resistance capabilities.

[0109] This application provides a business and finance integrated management and control method based on a dynamic credit granting mechanism of cost and profit, including the following specific steps:

[0110] S1. In accordance with the needs of production, operation and development planning, establish cost ledgers and profit ledgers for subordinate production departments, and provide cost credit or profit credit for projects when accounts receivable cannot be collected in a timely manner and departmental cost or profit ledgers are in short supply.

[0111] S2. Establish a cost credit limit and credit interest rate calculation model for each department, initialize the total cost credit limit for each department and dynamically update the cost credit limit at the end of the interest period, and dynamically update the credit parameters according to the project repayment and credit usage during the credit period; there is no limit on the total credit limit for profit credit, and actual expenses are reimbursed according to the actual use of profit credit.

[0112] S3. Apply for and approve project cost credit in accordance with the needs of project production and operation, and make dynamic adjustments to cost credit and calculate profit credit based on actual conditions. Achieve efficient use of resources through cost credit and support business expansion through profit credit.

[0113] S4. Based on the department's cost ledger and profit ledger balance and the project risk level, determine the interest amount and corresponding credit rate for the cost credit, formulate the credit interest calculation rules, and complete the calculation of the principal and interest of the cost credit.

[0114] S5. Based on the real-time dynamic calculation results of cost and profit ledger balances and credit balances, early warnings are issued according to the risk assessment model. Financial control methods are used to indirectly manage the cost and profit ledgers of production projects, thereby reducing the financial risks of the projects.

[0115] The department's cost ledger is used for external payments of labor and material costs related to project production, while the profit ledger is used for expenditures of Category II expenses; these Category II expenses include bid bonds, performance bonds, personnel salaries, and start-up costs.

[0116] The cost credit is based on the cost budget and cost control standards of business activities, and sets cost usage limits for each department to ensure that resource investment matches strategic goals.

[0117] The aforementioned profit credit line is designed to encourage production departments to participate in market operations as much as possible. It automatically grants credit to departments for project bid bonds and performance bonds that are paid out of the profit ledger due to their extensive participation in bidding, without setting any limit on the credit line.

[0118] The initial departmental cost credit limit refers to the initial credit limit for each department calculated according to the following formula:

[0119] ,

[0120] in:

[0121] For the department The initial total credit line;

[0122] Let be the weighting coefficient, satisfying The coefficients can be determined through regression analysis of historical data from each department over the past three years or through expert evaluation;

[0123] department The scale factor;

[0124] department Profit margin;

[0125] department Historical repayment rate;

[0126] department The number of historical overdue payments;

[0127] The aforementioned dynamic update of the cost credit limit refers to the reasonable adjustment of the total cost credit limit at the end of each year based on the department's operational performance for that year.

[0128] ,

[0129] in:

[0130] Rate of change in profit margin;

[0131] : Change rate of overdue days;

[0132] : Rate of change in repayment rate;

[0133] For adjustment coefficients;

[0134] There is no limit to the profit credit line; it is directly recorded in the payable amount. That is, the payable amount of profit is the sum of the profit ledger balance and the profit credit line.

[0135] Cost Ledger Balance : Remaining available amount in the department's cost ledger, which is the initial amount in the cost ledger minus the costs already paid;

[0136] Profit Ledger Balance : Remaining available amount in the department's profit ledger, calculated by subtracting paid Category II expenses from the initial ledger amount;

[0137] Actual amount advanced The actual amount of credit used in the project is the smaller of the overpayment amount and the credit limit.

[0138] Overdue payment amount Unpaid portions of the credit line upon maturity will automatically be converted into overdue amounts.

[0139] Single project credit line The credit line that can be applied for for a single project. ;

[0140] Credit interest rate Set the base interest rate according to project type and risk level;

[0141] Standard interest rate The interest rate level set by a bank or financial institution for loans and deposits, used to measure the interest rate level of other loan and deposit products;

[0142] The credit line that can be applied for is the difference between the total credit line and the credit line already used for each project.

[0143] The dynamically updated credit parameters include dynamic adjustments to cost-based credit and dynamic adjustments to profit-based credit.

[0144] The aforementioned dynamic adjustment of cost credit limits means that the payable amount for projects that have not applied for credit is the cost ledger balance, and for projects that have applied for credit, the payable amount is the sum of the cost ledger balance and the current effective credit limit. When a project has recovered funds, the adjusted actual advance payment amount is the smaller of the updated overpayment amount and the credit limit. The recovered funds will be released back into the department's total credit pool and can be used for other project credit applications.

[0145] The aforementioned dynamic adjustment of profit credit refers to the automatic triggering of profit credit when a Class II expense occurs. The profit credit amount is the same as the expense amount, and there is no limit on the profit credit for a single project or the total credit limit. The payable amount in the profit ledger is the sum of the profit ledger balance and the profit credit amount. Profit credit addresses the short-term funding gap caused by business expansion in departments by temporarily increasing the payable amount, without tying up actual funds in the profit ledger.

[0146] The credit application refers to a cost credit application, which is submitted by the department in the form of a cost credit application form, specifying the project name, the amount applied for, the interest rate type, and the credit period. The cost credit approval involves conducting a risk assessment model calculation on the credit application. If the calculation is successful and there is sufficient remaining credit available, the credit is approved and the used credit limit is automatically updated. When bid bond expenditures occur, the system automatically identifies them as profit credit, which is directly included in the credit amount without the need for manual application.

[0147] The aforementioned dynamic adjustment of cost credit refers to the automatic adjustment of the actual advance payment amount when updating the overpayment amount for projects in the department's production and operation. Adjustments will be made; if the overpayment amount decreases, the excess credit limit will be released back into the total credit pool.

[0148] The aforementioned profit credit calculation refers to calculating the actual amount of second-class expenses incurred at the end of each month. Expenses are summarized and included in the profit ledger, reducing the profit ledger balance; credit lines are not included in actual expenditures, but are temporarily increased in the payable limit.

[0149] The cost credit line is set at two levels based on the company's financial situation and the owner's creditworthiness: strategic and general. The credit line rates are 3%-5% for strategic projects and 5%-8% for general projects.

[0150] When calculating interest on the aforementioned cost-based credit line, the system will automatically detect it at the end of each month. and If the interest calculation condition is triggered ,and The interest is calculated based on the principal and interest rate of the credit line, from low to high, and is deducted from the department's profit ledger in the following year.

[0151] The principal for interest calculation ,

[0152] The formula for calculating the credit interest is as follows:

[0153] ,

[0154] in:

[0155] Cost of credit line interest;

[0156] Credit interest rate;

[0157] Overdue penalty coefficient.

[0158] The cost-based credit warning includes credit limit warning and overdue warning;

[0159] The aforementioned credit limit warning refers to the system prompting "cost-based credit limit is tight" when the sum of used credit limits exceeds 80% of the department's total credit limit;

[0160] The overdue warning refers to reminding the department to prepare for repayment 7 days before the credit line expires. If the repayment is not made by the due date, the system will automatically convert the credit line into an overdue credit line and charge a penalty interest rate of 50% on the original interest rate.

[0161] The risk assessment model:

[0162]

[0163] in:

[0164] Cost-based credit risk index;

[0165] Weighting coefficient (default) )

[0166] Number of overdue projects;

[0167] Total number of projects;

[0168] Number of high-risk projects;

[0169] when When the threshold is exceeded, the system automatically triggers an early warning mechanism, restricting credit usage or requiring early repayment;

[0170] The profit credit risk index:

[0171]

[0172] in:

[0173] Profit-based credit risk index;

[0174] Weighting coefficient (default) )

[0175] The percentage of unrecovered profit credit lines;

[0176] Total number of projects;

[0177] Number of large-amount credit projects;

[0178] The profit credit warning includes: Manual verification is triggered when the threshold is exceeded; manual verification is also triggered when the expenditure on a single project guarantee exceeds 30% of the average monthly expenditure in the profit ledger.

[0179] This application provides a computer-readable storage medium storing a computer program. When the computer program is executed by a processor, it implements all the steps of the business and finance integrated management method based on a cost and profit dynamic credit mechanism as described above.

[0180] Those skilled in the art will understand that embodiments of this application can be provided as methods, systems, or computer program products. Therefore, this application can take the form of a completely hardware embodiment, a completely software embodiment, or an embodiment combining software and hardware aspects. Furthermore, this application can take the form of a computer program product embodied on one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) containing computer-usable program code.

[0181] This application is described with reference to flowchart illustrations and / or block diagrams of methods, apparatus (systems), and computer program products according to embodiments of this application. It will be understood that each block of the flowchart illustrations and / or block diagrams, and combinations of blocks in the flowchart illustrations and / or block diagrams, can be implemented by computer program instructions. These computer program instructions can be provided to a processor of a general-purpose computer, special-purpose computer, embedded processor, or other programmable data processing apparatus to produce a machine, such that the instructions, which execute via the processor of the computer or other programmable data processing apparatus, generate instructions for implementing the flowchart... Figure 1 a process or multiple processes and / or boxes Figure 1 A device that provides the functions specified in one or more boxes.

[0182] These computer program instructions may also be stored in a computer readable memory that can direct a computer or other programmable data processing device to work in a specific manner, so that the instructions stored in the computer readable memory produce an article of manufacture comprising an instruction device, which implements the process Figure 1 a process or multiple processes and / or boxes Figure 1 The function specified in one or more boxes.

[0183] These computer program instructions can also be loaded onto a computer or other programmable data processing device so that a series of operating steps are executed on the computer or other programmable device to produce a computer-implemented process, thereby providing the instructions executed on the computer or other programmable device for implementing the process. Figure 1 One or more processes and / or boxes Figure 1 A step that specifies a function in one or more boxes.

[0184] In a typical configuration, a computing device includes one or more processors (CPU), input / output interfaces, network interfaces, and memory.

[0185] Memory may include non-persistent memory in computer-readable media, such as random access memory (RAM) and / or non-volatile memory, such as read-only memory (ROM) or flash RAM. Memory is an example of computer-readable media.

[0186] Computer-readable media includes both permanent and non-permanent, removable and non-removable media that can store information using any method or technology. Information can be computer-readable instructions, data structures, modules of programs, or other data. Examples of computer storage media include, but are not limited to, phase-change memory (PRAM), static random access memory (SRAM), dynamic random access memory (DRAM), other types of random access memory (RAM), read-only memory (ROM), electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technologies, CD-ROM, digital versatile optical disc (DVD) or other optical storage, magnetic tape, magnetic magnetic disk storage or other magnetic storage devices, or any other non-transferable medium that can be used to store information accessible by a computing device. As defined herein, computer-readable media does not include transient computer-readable media, such as modulated data signals and carrier waves.

[0187] Those skilled in the art can implement the present invention in various variations without departing from its scope and spirit. For example, a feature of one embodiment can be used in another embodiment to obtain yet another embodiment. Any modifications, equivalent substitutions, and improvements made within the scope of the present invention's technical concept should be within the scope of the present invention.

Claims

1. A business-finance integrated management and control system based on a dynamic credit granting mechanism of cost and profit, characterized in that, include, The ledger management module establishes cost ledgers and profit ledgers according to the needs of production, operation and development planning. It provides cost credit or profit credit for projects when accounts receivable cannot be collected in a timely manner and the department's cost or profit ledgers are in short supply. The credit mechanism management module establishes a cost credit limit and credit interest rate calculation model for each department, initializes the total cost credit limit for each department and dynamically updates the cost credit limit at the end of the interest period, and dynamically updates the credit parameters based on project repayment and credit usage during the credit period. The credit management module handles project cost credit applications and approvals according to the project's production and operation needs, and dynamically adjusts cost credit and calculates profit credit based on actual conditions. The interest management module determines the interest amount and corresponding credit rate for cost credit based on the balance of departmental cost ledgers and profit ledgers, as well as the project risk level, formulates credit interest calculation rules, and completes the calculation of principal and interest for cost credit. The monitoring module calculates the results in real time based on the balance of cost ledgers and profit ledgers, as well as the credit balance. It issues early warnings according to the risk assessment model and uses financial control methods to indirectly manage the cost ledgers and profit ledgers of production projects, thereby reducing the financial risks of the projects.

2. A business-finance integrated management and control method based on a dynamic credit mechanism of cost and profit, characterized in that, The specific steps include the following: In accordance with the needs of production, operation and development planning, establish cost ledgers and profit ledgers for subordinate production departments, and provide cost credit or profit credit for projects when accounts receivable cannot be collected in a timely manner and departmental cost or profit ledgers are in short supply. Establish a cost credit limit and credit interest rate calculation model for each department, initialize the total cost credit limit for each department and dynamically update the cost credit limit at the end of the interest period, and dynamically update the credit parameters based on project repayment and credit usage during the credit period; there is no limit on the total credit limit for profit credit, and reimbursement is based on actual use of profit credit. In accordance with the needs of project production and operation, we will carry out project cost credit application and approval, and conduct dynamic adjustment of cost credit and profit credit accounting based on the actual situation. We will achieve efficient use of resources through cost credit and support business expansion through profit credit. Based on the department's cost and profit ledger balances and the project's risk level, determine the interest-bearing amount and corresponding credit interest rate for the cost credit line, formulate credit interest calculation rules, and complete the calculation of the principal and interest of the cost credit line. Based on the real-time dynamic calculation results of cost and profit ledger balances and credit balances, early warnings are issued according to the risk assessment model. Financial control methods are used to indirectly manage the cost and profit ledgers of production projects, thereby reducing the financial risks of the projects.

3. The integrated business and financial management method based on a dynamic credit mechanism of cost and profit as described in claim 2, characterized in that, The department's cost ledger is used for external payments of labor and material costs related to project production, while the profit ledger is used for expenditures of Category II expenses; these Category II expenses include bid bonds, performance bonds, personnel salaries, and start-up costs. The cost credit is based on the cost budget and cost control standards of business activities, and sets cost usage limits for each department to ensure that resource investment matches strategic goals. The aforementioned profit credit line is designed to encourage production departments to participate in market operations as much as possible. It automatically grants credit to departments for project bid bonds and performance bonds that are paid out of the profit ledger due to their extensive participation in bidding, without setting any limit on the credit line.

4. The integrated business and financial management method based on a dynamic credit mechanism of cost and profit as described in claim 2, characterized in that, The initial departmental cost credit limit refers to the initial credit limit for each department calculated according to the following formula: ， in: For the department The initial total credit line; Let be the weighting coefficient, satisfying The coefficients can be determined through regression analysis of historical data from each department over the past three years or through expert evaluation; department The scale factor; department Profit margin; department Historical repayment rate; department The number of historical overdue payments; The aforementioned dynamic update of the cost credit limit refers to the reasonable adjustment of the total cost credit limit at the end of each year based on the department's operational performance for that year. ， in: Rate of change in profit margin; : Change rate of overdue days; : Rate of change in repayment rate; For adjustment coefficients; There is no limit to the profit credit line; it is directly recorded in the payable amount. That is, the payable amount of profit is the sum of the profit ledger balance and the profit credit line. Cost Ledger Balance : Remaining available amount in the department's cost ledger, which is the initial amount in the cost ledger minus the costs already paid; Profit Ledger Balance : Remaining available amount in the department's profit ledger, calculated by subtracting paid Category II expenses from the initial ledger amount; Actual amount advanced The actual amount of credit used in the project is the smaller of the overpayment amount and the credit limit. Overdue payment amount Unpaid portions of the credit line upon maturity will automatically be converted into overdue amounts. Single project credit line The credit line that can be applied for for a single project. ; Credit interest rate Set the base interest rate according to project type and risk level; Standard interest rate The interest rate level set by a bank or financial institution for loans and deposits, used to measure the interest rate level of other loan and deposit products; The credit line that can be applied for is the difference between the total credit line and the credit line already used for each project.

5. The integrated business and financial management method based on a dynamic credit mechanism of cost and profit as described in claim 2, characterized in that, The dynamically updated credit parameters include dynamic adjustments to cost-based credit and dynamic adjustments to profit-based credit. The aforementioned dynamic adjustment of cost credit limits means that the payable amount for projects that have not applied for credit is the cost ledger balance, and for projects that have applied for credit, the payable amount is the sum of the cost ledger balance and the current effective credit limit. When a project has recovered funds, the adjusted actual advance payment amount is the smaller of the updated overpayment amount and the credit limit. The recovered funds will be released back into the department's total credit pool and can be used for other project credit applications. The aforementioned dynamic adjustment of profit credit refers to the automatic triggering of profit credit when a Class II expense occurs. The profit credit amount is the same as the expense amount, and there is no limit on the profit credit for a single project or the total credit limit. The payable amount in the profit ledger is the sum of the profit ledger balance and the profit credit amount. Profit credit grants address short-term funding gaps in departments due to business expansion by temporarily increasing available funds, without requiring actual funds to be tied up in the profit ledger.

6. The integrated business and financial management method based on a dynamic credit mechanism of cost and profit as described in claim 2, characterized in that, The credit application refers to a cost credit application, which is submitted by the department in the form of a cost credit application form, specifying the project name, the amount applied for, the interest rate type, and the credit period. The cost credit approval involves conducting a risk assessment model calculation on the credit application. If the calculation is successful and there is sufficient remaining credit available, the credit is approved and the used credit limit is automatically updated. When bid bond expenditures occur, the system automatically identifies them as profit credit, which is directly included in the credit amount without the need for manual application. The aforementioned dynamic adjustment of cost credit refers to the automatic adjustment of the actual advance payment amount when updating the overpayment amount for projects in the department's production and operation. Adjustments will be made; if the overpayment amount decreases, the excess credit limit will be released back into the total credit pool. The aforementioned profit credit calculation refers to calculating the actual amount of second-class expenses incurred at the end of each month. Expenses are summarized and included in the profit ledger, reducing the profit ledger balance; credit lines are not included in actual expenditures, but are temporarily increased in the payable limit.

7. The integrated business and financial management method based on a dynamic credit mechanism of cost and profit as described in claim 2, characterized in that, The cost credit line is set at two levels based on the company's financial situation and the owner's creditworthiness: strategic and general. The credit line rates are 3%-5% for strategic projects and 5%-8% for general projects. When calculating interest on the aforementioned cost-based credit line, the system will automatically detect it at the end of each month. and If the interest calculation condition is triggered ,and The interest is calculated based on the principal and interest rate of the credit line, from low to high, and is deducted from the department's profit ledger in the following year. The principal for interest calculation , The formula for calculating the credit interest is as follows: ， in: Cost of credit line interest; Credit interest rate; Overdue penalty coefficient.

8. The integrated business and financial management method based on a dynamic credit mechanism of cost and profit as described in claim 2, characterized in that, The cost-based credit warning includes credit limit warning and overdue warning; The aforementioned credit limit warning refers to the system prompting "Cost-based credit limit is tight" when the sum of used credit limits exceeds 80% of the department's total credit limit; The overdue warning refers to reminding the department to prepare for repayment 7 days before the credit line expires. If the repayment is not made by the due date, the system will automatically convert the credit line into an overdue credit line and charge a penalty interest rate of 50% on the original interest rate. The risk assessment model: ， in: Cost-based credit risk index; Weighting coefficients; Number of overdue projects; Total number of projects; Number of high-risk projects; when When the threshold is exceeded, the system automatically triggers an early warning mechanism, restricting credit usage or requiring early repayment; The profit credit risk index: ， in: Profit-based credit risk index; Weighting coefficients; The percentage of unrecovered profit credit lines; Total number of projects; Number of large-amount credit projects; The profit credit warning includes: Manual verification is triggered when the threshold is exceeded; manual verification is also triggered when the expenditure on a single project guarantee exceeds 30% of the average monthly expenditure in the profit ledger.

9. A computer-readable storage medium, characterized in that, The computer-readable storage medium stores a computer program that, when executed by a processor, implements all the steps of the integrated business and financial management method based on a dynamic credit mechanism for cost and profit as described in any one of claims 2-8.

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