Finished product transfer method driven by semi-finished product cost ledger

Abstract

The invention provides a finished product transfer method driven by a semi-finished product cost ledger, and relates to the technical field of cost accounting, and the method comprises the steps: building a semi-finished product cost ledger taking an accounting system, an organization, a policy, a period and a product number as dimensions, and carrying out the unified collection of the cost of finished semi-finished products in all workshops. And constructing a material hierarchy tree from top to bottom according to the product BOM, and accurately calculating the matching number of each semi-finished product. And when the finished products are warehoused, obtaining the transfer quantity of the semi-finished products according to the product of the warehousing quantity and the matching quantity, calculating the transfer amount in combination with the machine account weighted average unit price, and synchronously updating the machine account settlement and warehousing order cost data of the semi-finished products. The method gets rid of dependence on a process sequence, realizes cost centralized management and structure-driven transfer, improves accounting accuracy and system usability, and adapts to a complex production scene.

Description

TECHNICAL FIELD

[0001] The application belongs to the technical field of cost accounting, and particularly relates to a semi-finished product cost ledger driven finished product closing method. BACKGROUND

[0002] In a traditional ERP system cost accounting module, parallel closing step-by-step method is one of the commonly used cost calculation methods in manufacturing enterprises. The core is to parallelly summarize the costs of each production step to the final finished product, without tracking the physical flow of semi-finished products between processes. This method requires clear upstream and downstream relationships between each cost accounting step in the theoretical model, and usually relies on the "process sequence number" recorded in the production report data to identify the "general work-in-process" range of a step, and then calculate the equivalent production and cost allocation.

[0003] However, in the actual production environment, due to complex situations such as rework, process skipping, temporary insertion of orders, and alternative process routes, the same semi-finished product may go through different processing sequences in different batches or different orders, resulting in a "multiple path attribution" phenomenon in the cost accounting dimension. At this time, if the process sequence number is still relied on to determine the upstream and downstream steps, it will lead to confusion in cost allocation logic, errors in data collection, and even accounting failure.

[0004] In addition, the traditional scheme requires each cost center (workshop) to independently complete "finished product and work-in-process cost allocation" at the end of the period and transfer it layer by layer. Not only is the process cumbersome and the data maintenance volume large, but it is also easy to cause cost accumulation errors due to different data between steps, affecting the accuracy of the final finished product cost.

[0005] Existing mainstream ERP manufacturers such as Ufounder, Kingdee, etc. have not provided an effective solution to the above complex production scenarios without relying on process sequence and ensuring accurate cost closing in their public product schemes. SUMMARY

[0006] The application provides a semi-finished product cost ledger driven finished product closing method to solve one of the above technical problems.

[0007] The technical scheme adopted by the application is: The application provides a semi-finished product cost ledger driven finished product closing method, which includes: Establishing a semi-finished product cost ledger with accounting system, accounting organization, accounting policy, accounting period, and product number as dimensions; After completing cost collection and allocation in each cost center, automatically summarize the semi-finished product cost data completed by the workshop to the current period input column of the semi-finished product cost ledger; According to the product BOM structure, a complete material level tree is constructed from the final product to the bottom layer, and the matching quantity of each layer semi-finished product relative to the final product is calculated according to the parent-child material quota usage relationship defined in the BOM; When the finished product is completed and warehoused, the actual transfer quantity of each semi-finished product is obtained by multiplying the warehousing quantity of the finished product by the corresponding matching quantity of each semi-finished product, and the completion settlement amount of each semi-finished product is calculated by combining the weighted average unit price recorded in the semi-finished product cost account; According to the calculated completion settlement amount, the balance data of each semi-finished product in the semi-finished product cost account is updated synchronously, and the cost data of the finished product corresponding to the production warehousing single is updated synchronously, thereby completing the completion cost settlement of the finished product.

[0008] According to an embodiment of the present application, the semi-finished product cost account is established, including that the semi-finished product cost account is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period. According to an embodiment of the present application, the semi-finished product cost account is established, including that the semi-finished product cost account is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period.

[0009] According to an embodiment of the present application, the semi-finished product cost account is established, including that the semi-finished product cost account is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period.

[0010] According to an embodiment of the present application, the semi-finished product cost account is established, including that the semi-finished product cost account is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period.

[0011] According to an embodiment of the present application, the semi-finished product cost account is established, including that the semi-finished product cost account is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period.

[0012] According to one embodiment of the present application, the data recorded in the current input column of the semi-finished product cost ledger includes the direct material cost, direct labor cost and manufacturing expense allocation amount of each semi-finished product collected through the cost center and completed allocation in the current accounting period.

[0013] According to one embodiment of the present application, when a certain intermediate semi-finished product is used for the production of multiple finished products, the transfer-out demand of the semi-finished product is calculated according to the storage quantity of each finished product and its corresponding matching quantity, and is summarized to the same semi-finished product cost ledger for unified accounting.

[0014] The second aspect embodiment of the present application provides a computer readable storage medium having a program stored thereon, and the program is executed by a processor to implement the steps in the method.

[0015] The third aspect embodiment of the present application provides an electronic device, which includes a memory, a processor and a program stored in the memory and executable on the processor, and the processor implements the steps in the method when executing the program.

[0016] Due to the adoption of the above technical solutions, the present application has the following beneficial effects: The present application eliminates the dependence on the order of processes and improves the robustness of accounting. By establishing a semi-finished product cost ledger and uniformly managing all semi-finished product cost data, it is no longer necessary to identify or maintain the upstream and downstream order between each cost step, thereby fundamentally avoiding accounting failure or data disorder caused by abnormal production conditions such as rework and sequence skipping, so that the system can still operate stably and accurately in a complex production environment.

[0017] Simplify the accounting process and reduce the difficulty of data maintenance. The traditional scheme needs to complete the completion and transfer independently in each cost center, while the present application concentrates the transfer action to the uniform execution at the time of finished product storage, greatly reduces the intermediate accounting link, reduces the data maintenance burden of business personnel, and improves the system usability and operation efficiency.

[0018] Improve the accuracy and consistency of cost transfer. By accurately calculating the matching quantity through the BOM tree structure and combining the weighted average unit price of the ledger, it is ensured that the semi-finished product cost transferred by each stored finished product is strictly matched with its actual material composition and cost level, avoiding the cost deviation caused by the equivalent production estimation or step allocation error in the traditional method.

[0019] Realize centralized management and dynamic tracing of cross-department cost data. All semi-finished product costs are uniformly collected into the ledger, supporting query, analysis and tracing according to multiple dimensions (such as organization, period and product), facilitating cost control, abnormal analysis and decision support of enterprises, and improving the fine level of cost management.

[0020] Support flexible accounting of multi-product, multi-path and multi-purpose semi-finished products. When the same semi-finished product is shared by multiple finished products, the system can dynamically calculate the transfer demand according to the quantity of each finished product into the warehouse, and uniformly account in the account book, ensuring reasonable cost allocation and complete data, meeting the diversified needs in complex manufacturing scenarios.

[0021] Ensure account synchronization and strengthen financial business integration. By synchronously updating the semi-finished product account balance and the production warehouse-in single cost data, the financial account cost and the actual warehouse material quantity and amount are completely matched, realizing the cost confirmation as soon as the business occurs, and strengthening the integration of financial and business data in the ERP system. BRIEF DESCRIPTION OF DRAWINGS

[0022] The drawings described herein are used to provide further understanding of the present application, and form a part of the present application. The illustrative embodiments of the present application and their descriptions are used to explain the present application, and do not constitute an improper limitation on the present application. In the drawings: Figure 1 A flowchart of a semi-finished product cost account-driven finished product transfer method provided by an embodiment of the present application; Figure 2 A structural schematic diagram of an electronic device provided by an embodiment of the present application.

[0023] Reference signs: 810, processor; 820, communication interface; 830, memory; 840, communication bus. DETAILED DESCRIPTION

[0024] In order to more clearly explain the overall concept of the present application, the following will be described in detail in an exemplary manner with reference to the drawings.

[0025] In the following description, many specific details are set forth in order to provide a thorough understanding of the present application, but the present application can also be implemented in other ways different from those described herein, therefore, the scope of protection of the present application is not limited by the specific embodiments disclosed below. It should be noted that the embodiments of the present application and the features in each embodiment can be combined with each other without conflict.

[0026] In the present application, unless otherwise explicitly specified and limited, the first feature is "on" or "under" the second feature, which can be direct contact between the first and second features, or indirect contact through an intermediate medium. In the description of the specification, the description of the terms "one embodiment", "some embodiments", "example", "specific example", or "some examples" and the like means that the specific features, structures, materials or characteristics described in connection with the embodiment or example are included in at least one embodiment or example of the present application. In the present specification, the illustrative description of the above terms does not necessarily refer to the same embodiment or example. Moreover, the specific features, structures, materials or characteristics described can be combined in any appropriate manner in any one or more embodiments or examples.

[0027] Embodiment 1 As Figure 1 shown, a semi-finished product cost ledger driven finished product transfer method comprises: Establishing a semi-finished product cost ledger with accounting system, accounting organization, accounting policy, accounting period, and product number as dimensions.

[0028] As described above, the so-called "dimension" refers to a key business attribute used to distinguish and aggregate cost data; Accounting system: refers to the cost accounting framework adopted by the enterprise, such as standard cost system, actual cost system, activity-based cost system, etc. The cost aggregation rules are different under different systems and need to be managed independently; Accounting organization: refers to the business entity that performs cost accounting, such as factory, workshop, division, or legal person company, which is used to distinguish cost data of different responsible subjects; Accounting policy: refers to the accounting standards or internal cost processing rules followed by the enterprise, such as inventory valuation method (first-in, first-out, weighted average, etc.), capitalization of expenses rule, etc., which affects the cost calculation scope; Accounting period: refers to the time range of cost accounting, such as monthly, quarterly, or annually, to ensure that cost data is aggregated and transferred according to the accounting cycle;

[0029] Product number: refers to the unique material identification of semi-finished products, which is used to accurately associate the cost data of each type of semi-finished product and avoid material confusion.

[0030] By cross-combining these five dimensions, the system can establish a unique cost record space for each type of semi-finished product in a specific organization, a specific period, and a specific policy, ensuring clear data isolation, accurate aggregation, and traceable data. For example, taking a manufacturing enterprise producing bicycles as an example: The enterprise has two factories (accounting organization: A factory, B factory), which adopt different cost accounting systems (A factory uses standard cost method, B factory uses actual cost method); The "weighted average method" is used by the enterprise as the accounting policy for pricing semi-finished products. The current accounting period is September 2025. The enterprise produces two key semi-finished products: "frame (product code: CF-001)" and "front fork (product code: QC-002)".

[0031] The system will establish independent semi-finished product cost account records for the following combinations: Accounting system = standard cost, accounting organization = A factory, accounting policy = weighted average, accounting period = 202509, product code = CF-001 Accounting system = standard cost, accounting organization = A factory, accounting policy = weighted average, accounting period = 202509, product code = QC-002 Accounting system = actual cost, accounting organization = B factory, accounting policy = weighted average, accounting period = 202509, product code = CF-001 Accounting system = actual cost, accounting organization = B factory, accounting policy = weighted average, accounting period = 202509, product code = QC-002 Each record independently records the cost data of the semi-finished product under this dimension combination, such as the beginning balance, this period's input, this period's output, and the ending balance. They do not interfere with each other. When A factory produces 1000 CF-001 frames in September, the finished product cost will only be collected in the "A factory - standard cost - weighted average - 202509 - CF-001" account, and will not be confused with B factory or other period data.

[0032] It should be noted that in specific implementation scenarios, the accounting organization dimension can support a tree structure, such as "group → department → factory → workshop", allowing semi-finished product cost data to be aggregated or penetrated at different levels, meeting the multi-level management and control needs of group enterprises.

[0033] In specific implementation scenarios, the same accounting organization can be configured with different accounting policies in different periods or for different products (such as a product pilot using mobile weighted average). The system automatically establishes independent accounts according to the policy dimension, ensuring the continuity of historical data without affecting policy changes.

[0034] In specific implementation scenarios, the system automatically brings the ending balance data of the previous period into the account of the corresponding dimension combination in the new period when entering a new accounting period, realizing the cross-period continuous management of cost data.

[0035] In specific implementation scenarios, in addition to the specific material number, the system can support establishing a ledger based on product categories, process categories, or customer customization numbers for the purpose of aggregating and analyzing semi-finished product costs by category, such as "high-end frame category" and "export-only semi-finished products."

[0036] In specific implementation scenarios, in addition to the above-mentioned solutions, when new products, new factories, or new accounting policies are added, the system can automatically initialize the semi-finished product cost ledger structure for the corresponding dimension combinations based on the master data configuration, reducing manual intervention and improving deployment efficiency.

[0037] In specific implementation scenarios, in addition to the above-mentioned solutions, different users or roles can only access the dimension combination data within their permission scope (e.g., A factory finance can only view A factory data), ensuring the security and compliance of cost data.

[0038] In specific implementation scenarios, in addition to the above-mentioned solutions, on the basis of five dimensions, extension fields (such as "project number," "order type," and "production line number") can be reserved to meet the needs of specific industries or individual accounting requirements while maintaining the stability of the core structure.

[0039] In specific implementation scenarios, in addition to the above-mentioned solutions, users can arbitrarily combine dimension conditions (such as "view the cost trend of CF-001 under the weighted average policy for all factories in 2025"), and the system will instantly generate analysis reports to support cost decision-making and abnormality early warning.

[0040] After completing cost collection and allocation in each cost center, the semi-finished product cost data completed by the workshop is automatically aggregated and recorded in the current period input column of the semi-finished product cost ledger.

[0041] As mentioned above, "cost collection and allocation" refers to the following actions completed by the system at the cost center level: Collecting direct materials, direct labor, manufacturing expenses, and other cost elements that occur in the current period according to the rules; According to the distribution standards set by the enterprise (such as work hours, output, and equivalent output), allocating costs between "current period completed products" and "end-of-period work-in-process"; Finally, the cost amount of "current period completed semi-finished products" for the cost center is determined.

[0042] "Automatic aggregation and recording in the current period input column" refers to the system automatically writing the cost data of the semi-finished product into the "current period input" field of the corresponding ledger record based on the product number, accounting organization, and accounting period of the semi-finished product without manual intervention, serving as the source of the semi-finished product's new cost in the current period.

[0043] This step realizes two important transformations: From "dispersed accounting, layer-by-layer transfer" to "centralized collection, unified transfer", avoiding data transmission errors between multiple steps; From "dependent on process order" to "dependent on product identification and dimension matching", making the system adaptable to complex production paths.

[0044] For example, continue with the example of a company producing bicycles: Workshop A (cost center) produces "frame (CF-001)" in September 2025, with a total of 500,000 yuan in material costs, 200,000 yuan in labor costs, and 10,000 yuan in manufacturing costs, totaling 80,000 yuan; End of month statistics: 800 finished frames, work-in-process equivalent production of 200 pieces (50% finished degree); After allocation by equivalent production method, the finished product should bear the cost = 80,000 yuan × [800 ÷ (800+200)] = 64,000 yuan; At this time, the system automatically identifies the finished semi-finished product as "CF-001", the organization as "A factory", the accounting period as "202509", the accounting policy as "weighted average", and the accounting system as "standard cost"; The system automatically writes 64,000 yuan into the semi-finished product cost account with the dimension combination

standard cost-A factory-weighted average-202509-CF-001

[0045] At the same time, workshop B may also be producing the same frame CF-001 or other semi-finished products such as "front fork QC-002", and their finished costs will also be collected into their respective account records according to the same logic. The cost data of all semi-finished products is isolated by dimension and aggregated by product, providing a complete and accurate data basis for the unified transfer of finished products when they are put into storage.

[0046] It should be noted that in specific implementation scenarios, the "current period input" column can be further subdivided into "direct materials", "direct labor", "manufacturing expenses", etc. on the basis of the above scheme, to facilitate subsequent analysis or audit tracing by cost composition, while not affecting the overall calculation of the weighted average unit price.

[0047] In specific implementation scenarios, on the basis of the above scheme, if the same semi-finished product (such as CF-001) is produced in multiple workshops (such as workshops A and C), the system can automatically aggregate the finished costs of each workshop into the same dimension combination account record, forming the total input cost of the semi-finished product in the current period, improving data aggregation capabilities.

[0048] In a specific implementation scenario, on the basis of the above scheme, if the data collected by a cost center is abnormal (such as negative cost, zero cost, or threshold fluctuation), the system can automatically mark the input record as “to be audited” and trigger a warning, but it does not affect the collection and subsequent transfer process of other normal data.

[0049] In a specific implementation scenario, on the basis of the above scheme, the cost collection can be bound to a specific production order number or work order number, so that the “current period input” data can be traced back to a specific production task, facilitating order cost accounting and project-based cost management, while maintaining the unchanged structure of the ledger dimension.

[0050] In a specific implementation scenario, on the basis of the above scheme, for semi-finished products that need to be managed by batch or version (such as different process versions of the frame), “batch number” or “version number” can be added as auxiliary identifiers without changing the main dimension, and collected into different sub-records under the same product number to meet the needs of refined management.

[0051] In a specific implementation scenario, on the basis of the above scheme, the system can record the timestamp, operator, and data source (such as cost calculation task ID) of each “input” operation, implement complete audit trail of cost data changes, and meet the requirements of enterprise internal control and compliance.

[0052] In a specific implementation scenario, on the basis of the above scheme, before the cost calculation is finally confirmed, “pre-collection” can be performed for simulation analysis; after financial confirmation, “official collection” is executed to write into the ledger, avoiding the impact of undecided data on official reports and improving system flexibility.

[0053] In a specific implementation scenario, on the basis of the above scheme, when the cost data is written into the “current period input” column, the system can automatically generate corresponding financial vouchers (such as “borrow: semi-finished product inventory, lend: production cost”), realizing real-time synchronization of business data and financial data, and strengthening the integration of industry and finance.

[0054] According to the product BOM structure, a complete material level tree is constructed from the final finished product down, and the matching quantity of each level semi-finished product relative to the final finished product is calculated according to the parent-child material quota usage relationship defined in the BOM.

[0055] As mentioned above, when the finished product is stored, it can accurately identify which semi-finished products it is composed of and how much quantity of each semi-finished product should be transferred, thereby ensuring that the cost transfer strictly matches the actual structure of the product.

[0056] "According to the product BOM structure" refers to the system based on the enterprise pre-maintained bill of materials (Bill of Materials), which defines the composition relationship, hierarchical structure and quota consumption between finished products and their sub-components (including semi-finished products and raw materials).

[0057] "Building a complete material hierarchical tree layer by layer from the final finished product" means that the system starts from the top layer of finished product (such as "whole car"), according to the parent-child relationship in BOM, expands its lower level material layer by layer, and then expands the lower level of the lower level, until the bottom layer of raw material or purchased component, forming a complete and traversable "product structure tree".

[0058] "Calculate the matching quantity of each level semi-finished product relative to the final finished product" means that in the process of building the tree, the system calculates the number of units of a certain level semi-finished product needed to produce 1 unit of final finished product according to the "quota consumption ratio" between each layer of parent-child materials from top to bottom. The value is the "matching quantity", which is the basis for subsequent calculation of actual transfer quantity.

[0059] This step completely gets rid of the estimation method relying on "process sequence" or "step equivalent" in traditional parallel transfer method, and instead adopts "structure-driven, quantity-accurate" calculation logic to ensure that the cost transfer is completely consistent with the physical structure of the product.

[0060] For example, still taking the bicycle manufacturing enterprise as an example: The final finished product is "mountain bike (number: SD-001)"; Its BOM structure is as follows: 1 SD-001 is composed of 1 "frame assembly (number: ZC-001)" and 2 "wheel assemblies (number: CL-001)"; 1 "frame assembly ZC-001" is composed of 1 "frame (CF-001)" and 1 "front fork (QC-002)"; 1 "wheel assembly CL-001" is composed of 1 "rim (LQ-001)" and 1 set of "spokes (FT-001)"; Among them, "frame CF-001", "front fork QC-002", "rim LQ-001" are self-made semi-finished products.

[0061] The material hierarchical tree built by the system is as follows: SD-001 (mountain bike) ├── ZC-001 (frame assembly) x 1 │├── CF-001 (frame) x 1 │└── QC-002 (front fork) x 1 └── CL-001 (wheel assembly) x 2 ├── LQ-001 (rim) x 1 └── FT-001 (spoke) x 1 set Matching quantity calculation process: For CF-001: 1 SD-001 → 1 ZC-001 → 1 CF-001, so matching quantity = 1 x 1 = 1 For QC-002: 1 SD-001 → 1 ZC-001 → 1 QC-002, so matching quantity = 1 x 1 = 1 For LQ-001: 1 SD-001 → 2 CL-001 → each CL-001 contains 1 LQ-001, so matching quantity = 2 x 1 = 2 When 100 SD-001s are warehoused on a certain day, the system can automatically calculate: CF-001s required for closing = 100 x 1 = 100 QC-002s required for closing = 100 x 1 = 100 LQ-001s required for closing = 100 x 2 = 200 These quantities will be used to multiply the weighted average unit price of each semi-finished product to obtain the accurate finished closing amount.

[0062] It should be noted that in specific implementation scenarios, the system can handle BOM levels of any depth (such as 10 or more) based on the above scheme, support complex nested structures of "semi-finished products composed of semi-finished products", and ensure that no matter how complex the product structure is, the matching quantity can be accurately calculated.

[0063] In specific implementation scenarios, the system can dynamically adjust the matching path and quantity based on actual production records or pre-set substitution rules if there are "alternative materials" (such as different suppliers' front forks) in the BOM, ensuring that the matching quantity reflects the actual consumption.

[0064] In specific implementation scenarios, on the basis of the above scheme, "process loss rate" or "good product rate coefficient" can be added to the basic quota consumption, such as "1.05 frames are required for the production of 1 frame assembly", the system automatically includes the loss in the matching quantity calculation, making the cost more realistic.

[0065] In a specific implementation scenario, on the basis of the above scheme, the same finished product can use different BOMs (such as export version vs. domestic version) in different orders or different versions. The system can call the corresponding BOM tree according to the order number or product version number to ensure that the matching quantity matches the specific production task.

[0066] In a specific implementation scenario, on the basis of the above scheme, for intermediate assemblies that do not enter the warehouse and only flow on the production line, the system can still regard them as “virtual semi-finished products” to participate in the matching quantity calculation, and penetrate to the lower layer real semi-finished products when closing, maintaining the cost penetration.

[0067] In a specific implementation scenario, on the basis of the above scheme, for commonly used finished products, the system can pre-calculate and cache their matching quantity relationships, and directly call them when entering the warehouse to improve calculation efficiency. When the BOM is changed, the cache is automatically updated to ensure data timeliness.

[0068] In a specific implementation scenario, on the basis of the above scheme, users can view the complete BOM tree of any finished product and the matching quantity of each layer, and compare it with the historical version or standard version to analyze the impact of structural changes on cost, assisting product design and cost optimization.

[0069] In a specific implementation scenario, on the basis of the above scheme, the matching quantity calculation is completely based on the BOM structure, and does not depend on the process route, the process sequence, or the workshop distribution, so that the system can still calculate stably when the process is changed or the workshop is adjusted, enhancing the robustness of the scheme.

[0070] When the finished product is completed and enters the warehouse, the actual transfer-out quantity of each semi-finished product is obtained by multiplying the warehouse-in quantity of the finished product by its corresponding matching quantity of each semi-finished product, and then the weighted average unit price recorded in the semi-finished product cost account is combined to calculate the completion closing amount of each semi-finished product.

[0071] As mentioned above, “when the finished product is completed and enters the warehouse” refers to the point in time when the system receives the formal production warehouse-in order and confirms that the finished product has actually entered the inventory, triggering the cost closing calculation process. This point ensures that the cost closing is strictly synchronized with the physical receipt, avoiding the risk of “asynchronous accounts”.

[0072] “According to the warehouse-in quantity of the finished product multiplied by its corresponding matching quantity of each semi-finished product” means that the system calls the “matching quantity relationship” constructed and calculated in the previous step, and decomposes the warehouse-in finished product quantity into the consumption quantity of each level of semi-finished product according to the proportion, i.e. the “actual transfer-out quantity”. This quantity reflects the theoretical consumption quantity of semi-finished products for producing these warehouse-in finished products, which is the “quantity basis” for cost closing.

[0073] "Combined with the weighted average unit price recorded in the semi-finished product cost account book" means that the system extracts the "weighted average unit cost" of the semi-finished product under the current accounting dimension (organization, period, policy, etc.) from the semi-finished product cost account book. The unit price is dynamically calculated based on the total cost and total quantity of the beginning balance and this period, reflecting the true average cost level of the semi-finished product in the current period.

[0074] "Calculate the completion transfer amount of each semi-finished product", that is: actual transfer quantity × weighted average unit price = the cost amount of the semi-finished product that should be transferred. This amount will be used to update the semi-finished product account balance and included in the finished product cost, completing the transfer of cost value from "semi-finished product inventory" to "finished product inventory".

[0075] This step realizes the accurate conversion from "structure quantity" to "cost amount", which is the key bridge connecting BOM physical structure and financial cost value.

[0076] For example, continue with the bicycle enterprise as an example: On a certain day, the enterprise completed the production and formally put into storage "mountain bike SD-001" 50 units; According to the BOM matching relationship constructed in the previous step, it is known that: Each SD-001 consumes 1 "frame CF-001", so the actual transfer quantity of CF-001 = 50 × 1 = 50 pieces Each SD-001 consumes 2 "wheel rim LQ-001", so the actual transfer quantity of LQ-001 = 50 × 2 = 100 pieces Query the semi-finished product cost account book: The weighted average unit price of CF-001 under the current dimension (A factory-202509-weighted average) is 800 yuan / piece; The weighted average unit price of LQ-001 under the same dimension is 150 yuan / piece.

[0077] Calculate the completion transfer amount of each semi-finished product: The completion transfer amount of CF-001 = 50 pieces × 800 yuan / piece = 40,000 yuan The completion transfer amount of LQ-001 = 100 pieces × 150 yuan / piece = 15,000 yuan The 55,000 yuan (40,000 + 15,000) will be included in the "material cost component" of SD-001 as its finished product cost, and the corresponding amount will be deducted from the semi-finished product cost account book of CF-001 and LQ-001.

[0078] Through the calculation, the storage of 50 bicycles not only increases the 50 finished product inventory, but also accurately deducts the cost of the semi-finished products consumed, realizing the automatic cost management of "storage pricing and consumption transfer".

[0079] It should be noted that in a specific implementation scenario, on the basis of the above scheme, if the enterprise allows different cost standards to be used according to orders, batches, or production lines, the system can select the corresponding version of the weighted average unit price from the account according to the properties (such as order number, production line number) associated with the storage order to meet the needs of fine cost management.

[0080] In a specific implementation scenario, on the basis of the above scheme, when the weighted average unit price of a semi-finished product is zero or negative (such as initial trial production or cost anomaly), the system can automatically trigger a warning and provide processing options such as "temporary standard cost transfer" or "delayed transfer for correction" to avoid affecting the overall transfer process.

[0081] In a specific implementation scenario, on the basis of the above scheme, if the matching quantity unit defined in the BOM is inconsistent with the inventory management unit (such as "pieces" in the BOM and "boxes" in the inventory), the system can automatically perform unit conversion to ensure that the converted quantity matches the inventory unit and avoid quantity errors.

[0082] In a specific implementation scenario, on the basis of the above scheme, when the semi-finished product inventory quantity is insufficient to support all matching transfers, the system can support "partial transfer according to the available inventory ratio" or "excess reservation for subsequent replenishment" to ensure business continuity while recording differences for subsequent adjustment.

[0083] In a specific implementation scenario, on the basis of the above scheme, while calculating the total amount, the system can split and record the transfer amount according to the proportion of the original cost composition (such as materials, labor, and manufacturing expenses) to facilitate subsequent profit analysis or cost structure optimization according to cost elements.

[0084] In a specific implementation scenario, on the basis of the above scheme, if the finished product needs to be quality inspected before storage, and there are "compromise acceptance" or "downgrade processing" cases, the system can adjust the matching quantity or transfer amount according to the test results to reflect the actual quality status.

[0085] In a specific implementation scenario, on the basis of the above scheme, in multinational manufacturing or group enterprises, the system can calculate the transfer amount expressed in the group's unified currency based on the home currency amount in the semi-finished product cost account and the current exchange rate or internal transfer price to meet the needs of consolidated statements.

[0086] In a specific implementation scenario, the user can perform this step before formal warehousing to view the cost transfer amount that will be generated if warehousing is performed according to the current BOM and current unit price, thereby facilitating cost estimation, profit calculation, or warehousing decision support.

[0087] According to the calculated completion transfer amount, the remaining data of each semi-finished product in the semi-finished product cost ledger is updated synchronously, and the finished product cost data corresponding to the production warehousing order is updated synchronously, thereby completing the completion cost transfer of the finished product.

[0088] As described above, “according to the calculated completion transfer amount” means that the system has obtained the cost amount that should be transferred for each type of semi-finished product due to the current finished product warehousing through the previous steps. This amount is the “execution basis” for this cost transfer.

[0089] “synchronously updating the remaining data of each semi-finished product in the semi-finished product cost ledger” means that the system deducts the above-mentioned amount from the “current period input” or “initial period remaining” in the semi-finished product cost ledger, updates the “current period transfer out” field, and recalculates the “final period remaining amount” (= initial period + current period input - current period transfer out), thereby ensuring that the semi-finished product inventory cost balance accurately reflects the current remaining state in real time. This operation realizes the “consumption and cancellation of semi-finished product costs”.

[0090] “synchronously updating the finished product cost data corresponding to the production warehousing order” means that the system aggregates the transfer amounts of each semi-finished product as a component of “direct material cost” or “self-made part cost”, and writes it into the “unit cost” and “total cost” fields of the corresponding production warehousing order, thereby enabling the finished product inventory represented by this warehousing order to have complete cost attributes and providing a basis for subsequent sales warehousing, profit accounting, and inventory pricing.

[0091] “completing the completion cost transfer of the finished product” marks the end of the entire cost flow process: the semi-finished product cost value has been successfully transferred to the finished product, and the material and value have been synchronized to complete the transformation from “in-process / semi-finished product” to “finished product inventory”. In terms of finance, the subject transfer from “production cost” to “inventory goods” is realized, and in terms of business, the management closed loop from “completion warehousing” to “cost locking” is realized.

[0092] This step emphasizes the word “synchronously”, that is, the two update actions must be completed in the same transaction to avoid the risk of inconsistent data such as “semi-finished product has been deducted but finished product has not been increased” or vice versa, thereby ensuring the atomicity and consistency of system data.

[0093] For example, continuing the previous bicycle enterprise case: This time, 50 “mountain bikes SD-001” are warehoused, and the system calculates that the following amounts need to be transferred: “frame CF-001”: 50 pieces × 800 yuan / piece = 40,000 yuan "Wheel rim LQ-001": 100 pieces x 150 yuan / piece = 15,000 yuan Total transferred amount: 55,000 yuan Step 1: Update the semi-finished product cost ledger Query the ledger of CF-001 under the

A factory-202509-weighted average

[0094] Step 2: Update the production entry cost data Find the production entry of this time (serial number: RK20250922001), corresponding to 50 SD-001; In the "cost details" area of this document, add two cost composition records: Semi-finished product: CF-001, amount: 40,000 yuan Semi-finished product: LQ-001, amount: 15,000 yuan At the same time, fill in the following in the entry form: Unit cost = 55,000 yuan ÷ 50 units = 1,100 yuan / unit Total cost = 55,000 yuan At this point, 50 bicycles in the inventory system not only have "quantity 50 units", but also have "cost 55,000 yuan"; at the same time, the cost of semi-finished products consumed has been reduced in the ledger, and the entire cost transfer process is complete, synchronized, and complete.

[0095] It should be noted that in specific implementation scenarios, based on the above scheme, if the transferred amount has been split according to the cost elements such as "materials, labor, and expenses", the system can update the transfer amount of the corresponding cost elements in the semi-finished product ledger, and list the items in the finished product entry, which is convenient for subsequent cost structure analysis.

[0096] In a specific implementation scenario, on the basis of the above scheme, when updating the warehouse-in single cost data, a unique "cost batch number" or "cost traceability identifier" can be generated for each warehouse-in single, and is associated with the consumed semi-finished product batch or cost period, so as to realize cost penetration traceability from finished product to semi-finished product.

[0097] In a specific implementation scenario, on the basis of the above scheme, when updating the ledger and the warehouse-in single, the system can automatically generate standard accounting vouchers (for example, debit: inventory goods-SD-001 55,000 yuan; credit: self-made semi-finished product-CF-001 40,000 yuan, -LQ-001 15,000 yuan), so as to realize automatic linkage of business data and financial vouchers.

[0098] In a specific implementation scenario, on the basis of the above scheme, if the semi-finished product cost has not been finally determined (for example, the monthly cost calculation is not completed), the system can update the warehouse-in single cost according to the "temporary estimated unit price" and lock it, and then perform a "cost adjustment single" to make up the difference after the actual cost calculation is completed, so as to ensure uninterrupted business.

[0099] In a specific implementation scenario, on the basis of the above scheme, if the semi-finished product and the finished product belong to different accounting organizations or different warehouses, the system can update the cost ledgers of each organization according to the inter-organizational settlement rules or internal transfer pricing, and generate inter-organizational settlement vouchers, so as to meet the needs of group enterprise management and control.

[0100] In a specific implementation scenario, on the basis of the above scheme, if any step fails (for example, database lock conflict, amount overflow) in the updating process, the system automatically rolls back all executed operations to ensure data consistency, and records complete failure logs for manual checking and retry.

[0101] In a specific implementation scenario, on the basis of the above scheme, after the update is completed, the system can automatically refresh the related cost analysis reports (for example, semi-finished product turnover rate, finished product cost fluctuation), and trigger cost abnormality early warning (for example, unit cost increases by 20%) according to the preset threshold, so as to assist management decision-making.

[0102] In a specific implementation scenario, on the basis of the above scheme, when updating the finished product cost data, the "cost composition path" (for example, CF-001 accounts for 72.7% of the cost of SD-001) can be preserved, so as to provide a data basis for subsequent "cost restoration analysis" (restoring the finished product cost to the bottom layer raw material) or "cost convolution simulation".

[0103] According to an embodiment of the present application, the semi-finished product cost ledger is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period. As described above, the establishment of the semi-finished product cost account refers to creating a structured data storage unit in the system for centrally recording and managing the cost occurrence of all self-made semi-finished products of the enterprise in each accounting period. The account takes the accounting system, accounting organization, accounting policy, accounting period and product number as the core dimensions to ensure that the cost data of each type of semi-finished product under a specific management caliber is independently collected and does not interfere with each other. Through the account, the system can completely record the initial period closing cost, the current period new input cost, the current period transfer-out cost and the final period closing cost of each semi-finished product in the current period, thereby realizing the whole-process tracking and dynamic management of the semi-finished product cost. The establishment of the account enables the enterprise to no longer rely on the production process order or the workshop flow path to collect the cost, but directly locates and aggregates the cost data through the product number and dimension combination, thereby providing accurate and stable data basis for the unified cost settlement of the subsequent finished products in storage.

[0104] According to one embodiment of the present application, the automatic aggregation and recording of the semi-finished product cost data completed by the workshop into the semi-finished product cost account comprises: being executed after the completion of the current period expense distribution, material cost collection and cost allocation between the finished products and the final in-process products in each cost center according to the parallel settlement rule, so that the cost data entering the account is the workshop completed cost which has completed preliminary allocation.

[0105] As described above, the automatic aggregation and recording of the semi-finished product cost data completed by the workshop into the semi-finished product cost account refers to, in each cost center, first completing the distribution of each expense occurred in the current period between different cost objects according to the accounting rules of the parallel settlement step method, collecting the cost elements such as direct materials, direct labor and manufacturing expenses, and reasonably allocating between the finished products and the final in-process products in the current period according to the cost distribution standard set by the enterprise (such as the equivalent output, work hour proportion, etc.). Only after the completion of the above cost collection and allocation, the system automatically triggers the cost data belonging to the "finished semi-finished product" to be extracted and aggregated and written into the corresponding dimension record in the semi-finished product cost account as the new input cost of the semi-finished product in the current period. The operation ensures that the data entering the semi-finished product cost account is the cost amount belonging to the actually finished product after the preliminary accounting and allocation at the workshop level, rather than the original occurrence or unallocated total, thereby guaranteeing the cost data relied on by the subsequent finished product cost settlement to be real, complete and accurate.

[0106] According to one embodiment of the present application, the construction of the complete material level tree and the calculation of the supporting quantity comprise: taking the final finished product as the root node, expanding layer by layer according to the preset material composition relationship in the product BOM, calculating the quota quantity of each sub-item semi-finished product required relative to the unit finished product, and forming a complete supporting quantity mapping relationship from the finished product to the bottom layer semi-finished product.

[0107] As described above, the construction of the complete material level tree and the calculation of the matching quantity means that the final finished product is taken as the root node of the structure tree, and according to the parent-child material composition relationship defined in the product bill of materials (BOM) maintained by the enterprise in advance, all child material of each layer is expanded from top to bottom, including semi-finished products and raw materials, until the bottom layer of non-decomposable material, thereby forming a complete multi-level material tree reflecting the physical structure of the product. In the expansion process, the system calculates the theoretical consumption quantity of each level of semi-finished product in unit finished product according to the fixed amount ratio between each layer of parent-child material in the BOM, that is, the "matching quantity", by multiplying from top to bottom. The matching quantity clearly expresses "how many units of semi-finished product are needed to produce one unit of final finished product", and finally forms a set of matching quantity relationship table covering all levels, which is a complete mapping from the final finished product to the bottom layer of semi-finished product, providing structured data basis for subsequent accurate calculation of semi-finished product transfer-out quantity according to actual warehouse-in quantity.

[0108] According to one embodiment of the present application, the calculation of the finished transfer-out amount of each semi-finished product includes that the weighted average unit price is calculated according to the sum of the opening balance amount and the current period input amount recorded in the semi-finished product cost account, divided by the sum of the opening balance quantity and the current period finished warehouse-in quantity, to reflect the average cost level of the semi-finished product in the current period.

[0109] As described above, the calculation of the finished transfer-out amount of each semi-finished product means that when the finished product is completed and warehoused, the system first extracts the weighted average unit price of the semi-finished product under the current accounting dimension from the semi-finished product cost account, which is the average unit cost calculated by adding the opening balance amount and the current period input amount recorded in the account as total cost, and dividing by the sum of the opening balance quantity and the current period finished warehouse-in quantity as total quantity. The weighted average unit price comprehensively reflects the average cost level of all available inventory (including opening balance and current period new quantity) of the semi-finished product in the current accounting period, without biasing early or recent costs, with the characteristics of smoothing cost fluctuations and reflecting overall cost trends. The system then multiplies the unit price by the actual transfer-out quantity calculated according to the BOM matching quantity and the finished product warehouse-in quantity, to obtain the finished cost amount of the semi-finished product to be transferred out, ensuring that the cost transfer-out amount matches the actual cost level in the current period, improving the rationality and accuracy of cost accounting.

[0110] According to one embodiment of the present application, the synchronous updating of the semi-finished product cost account and the production warehouse-in single cost data includes that the calculation of all semi-finished product transfer-out quantity and amount is completed once, so that the semi-finished product account balance and the finished product warehouse-in cost are kept in data synchronization and consistency, realizing the matching of material flow and value flow.

[0111] As described above, the synchronous updating of the semi-finished product cost account and the production entry cost data refers to triggering a one-time data updating operation after the system has completed the actual transfer quantity calculation and the corresponding finished product transfer amount calculation of all semi-finished products. The operation includes two synchronous actions: one is to deduct the transfer amount of each semi-finished product from the "current period input" or "period initial balance" of the cost account, update the "current period transfer out" amount and recalculate the "period end balance" amount, to ensure that the semi-finished product inventory cost balance accurately reflects the remaining value after current consumption; the other is to aggregate the transfer amount of each semi-finished product and write it into the finished product cost field of the corresponding production entry, as a component of the material cost of the batch of finished products, and record the unit cost and total cost. The above two actions are completed in the same processing flow, ensuring that the reduction of semi-finished product cost and the increase of finished product cost are completely consistent in amount and time point, avoiding the situation of disconnection of account or out-of-sync data, so as to realize the synchronous transfer of the corresponding value while the material changes from semi-finished product form to finished product form, achieving the strict matching of "material flow" and "value flow".

[0112] According to an embodiment of the present application, the data recorded in the current period input column of the semi-finished product cost account includes: the direct material cost, direct labor cost and manufacturing expense allocation amount of each semi-finished product after cost center collection and allocation in the current accounting period.

[0113] As described above, the data recorded in the current period input column of the semi-finished product cost account refers to the cost amount of each semi-finished product finally attributed to the finished product part after the cost collection and allocation process of the corresponding cost center in the current accounting period. These data specifically include: direct material cost, which is the raw material cost actually consumed and allocated to the finished product for producing the semi-finished product; direct labor cost, which is the salary and related remuneration of personnel directly involved in the production of the semi-finished product, and the amount allocated to the finished product part according to the allocation rules; and manufacturing expense allocation amount, which is the part of indirect expenses (such as equipment depreciation, water and electricity, auxiliary materials, management personnel salary, etc.) incurred in the workshop and allocated to the semi-finished product finished product according to the preset allocation standard (such as working hours, output, etc.). The above three types of costs have been collected, distributed and allocated to the finished product in the cost center level, ensuring that the data in the current period input column is the net cost attributed to "current period finished semi-finished product", rather than the original total amount or unallocated data, thereby providing accurate and structured cost basis for the subsequent cost transfer of the finished product entry.

[0114] According to an embodiment of the present application, when a certain intermediate semi-finished product is used for the production of multiple finished products, the transfer-out demand of the semi-finished product is calculated according to the entry quantity of each finished product and its corresponding matching quantity, and is aggregated into the same semi-finished product cost account for unified accounting.

[0115] As described above, when a certain intermediate semi-finished product is used in the production of multiple finished products, the system calculates the required quantity of semi-finished product to be transferred out for each finished product using that semi-finished product, based on its actual quantity received and the quantity of the semi-finished product as defined in the finished product's BOM structure. Then, the system sums the calculated transfer-out quantities for all related finished products to obtain the total transfer-out quantity of the semi-finished product in the current period due to the production of multiple products. This total transfer-out quantity is then combined with the weighted average unit price recorded in the semi-finished product cost ledger to calculate the total completed transfer amount. Finally, the system deducts the total transfer-out quantity and total amount from the "current period input" or "beginning inventory" of the semi-finished product in the ledger and updates its "current period transfer-out" and "ending inventory" data. In this way, regardless of how many finished products share a semi-finished product, its cost consumption can be completely collected and uniformly accounted for, avoiding double counting or omissions, ensuring the integrity and accuracy of cost data in multi-product scenarios, while maintaining the centralized management advantage of the semi-finished product cost ledger as a single data source.

[0116] A second aspect of this application provides an electronic device, including a memory, a processor, and a computer program stored in the memory and executable on the processor, wherein the processor executes the program to implement the method described in any of the embodiments of the first aspect above.

[0117] Figure 2 An example is a schematic diagram of the physical structure of an electronic device, such as... Figure 2 As shown, the electronic device may include: a processor 810, a communication interface 820, a memory 830, and a communication bus 840, wherein the processor 810, the communication interface 820, and the memory 830 communicate with each other via the communication bus 840. The processor 810 may call logical instructions in the memory 830 to execute the method in any of the embodiments of the first aspect described above, the method including: Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number; After each cost center completes cost collection and allocation, the cost data of the semi-finished products completed in the workshop will be automatically summarized and recorded in the current period input column of the semi-finished product cost ledger. Based on the product BOM structure, a complete material hierarchy tree is constructed layer by layer from the final product downwards, and the matching quantity of each level of semi-finished product relative to the final product is calculated according to the parent-child material quota usage relationship defined in the BOM. When the finished product is completed and put into storage, the actual quantity of each semi-finished product is obtained by multiplying the quantity of the finished product into storage by the quantity of each corresponding semi-finished product. Then, combined with the weighted average unit price recorded in the cost ledger of the semi-finished products, the amount of completion and transfer of each semi-finished product is calculated. According to the calculated completion transfer amount, the remaining data of each semi-finished product in the semi-finished product cost account is synchronously updated, and the finished product cost data corresponding to the production warehouse-in single is synchronously updated, so as to complete the completion cost transfer of the finished product.

[0118] In addition, the logical instructions in the memory 830 described above can be realized in the form of a software function unit and sold or used as an independent product, and can be stored in a computer readable storage medium. Based on such understanding, the technical solutions of the present application essentially or the parts that contribute to the prior art or parts 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, a random access memory, a magnetic disk or an optical disk, and various program code storage media.

[0119] In another aspect, the present application also provides a computer program product, which comprises a computer program, the computer program can be stored on a non-transitory computer readable storage medium, and the computer program can be executed by a processor to enable a computer to execute the method provided by the above-mentioned methods, and the method comprises: A semi-finished product cost account is established with the accounting system, accounting organization, accounting policy, accounting period and product number as the dimensions; After the cost collection and allocation of each cost center are completed, the semi-finished product cost data completed by the workshop is automatically summarized and recorded in the current period input column of the semi-finished product cost account; According to the product BOM structure, a complete material level tree is constructed from the final finished product layer by layer downwards, and according to the parent-child material quota usage relationship defined in the BOM, the matching quantity of each level semi-finished product relative to the final finished product is calculated; When the finished product is completed and warehoused, the actual transfer quantity of each semi-finished product is obtained by multiplying the warehousing quantity of the finished product by the corresponding matching quantity of each semi-finished product, and then the completion transfer amount of each semi-finished product is calculated by combining the weighted average unit price recorded in the semi-finished product cost account; According to the calculated completion transfer amount, the remaining data of each semi-finished product in the semi-finished product cost account is synchronously updated, and the finished product cost data corresponding to the production warehouse-in single is synchronously updated, so as to complete the completion cost transfer of the finished product.

[0120] In another aspect, the present application also provides a non-transitory computer readable storage medium, which stores a computer program, and the computer program is executed by a processor to implement the method provided by the above-mentioned methods, and the method comprises: Semi-finished product cost account is established with accounting system, accounting organization, accounting policy, accounting period and product number as dimensions; After the cost collection and allocation are completed in each cost center, the semi-finished product cost data of the finished semi-finished product of the workshop is automatically summarized and recorded in the input column of the semi-finished product cost account of the current period; According to the product BOM structure, a complete material level tree is constructed from the final finished product layer by layer downwards, and according to the parent-child material quota usage relationship defined in the BOM, the matching quantity of each level semi-finished product relative to the final finished product is calculated; When the finished product is completed and warehoused, the actual transfer quantity of each semi-finished product is obtained by multiplying the warehousing quantity of the finished product by the corresponding matching quantity of each semi-finished product, and then the finished product cost settlement amount of each semi-finished product is calculated by combining the weighted average unit price recorded in the semi-finished product cost account; According to the calculated finished product cost settlement amount, the balance data of each semi-finished product in the semi-finished product cost account is updated synchronously, and the corresponding finished product cost data of the production warehousing single is updated synchronously, so as to complete the finished product cost settlement.

[0121] The places not mentioned in the application can be realized by using or referring to the existing technology.

[0122] Each embodiment in the specification is described in a progressive manner, and the same or similar parts between each embodiment can be referred to each other. Each embodiment mainly describes the difference from other embodiments.

[0123] The above only describes the embodiments of the application and is not used to limit the application. The application can have various changes and modifications for those skilled in the art. Any modification, equivalent replacement, improvement, etc. within the spirit and principle of the application shall be included in the scope of the claims of the application.

Claims

1. A work-in-process cost account driven finished goods transfer method, characterized by, The method comprises the following steps: establishing a semi-finished product cost account based on accounting system, accounting organization, accounting policy, accounting period and product number; after the cost collection and allocation of each cost center are completed, automatically recording the semi-finished product cost data of the workshop to the input column of the semi-finished product cost account in the current period; according to the product BOM structure, constructing a complete material level tree from the final finished product, and calculating the matching quantity of each level semi-finished product relative to the final finished product according to the parent-child material quota usage relationship defined in the BOM; when the finished product is completed and stored, multiplying the storage quantity of the finished product by the corresponding matching quantity of each semi-finished product to obtain the actual transfer quantity of each semi-finished product, and then combining the weighted average unit price recorded in the semi-finished product cost account to calculate the finished product cost settlement amount of each semi-finished product; according to the calculated finished product cost settlement amount, synchronously updating the balance data of each semi-finished product in the semi-finished product cost account, and synchronously updating the cost data of the finished product corresponding to the production storage order, so as to complete the finished product cost settlement.

2. The method of claim 1, wherein, The semi-finished product cost account is used to uniformly manage the cost occurrence of all self-made semi-finished products in each accounting period.

3. The method of claim 1, wherein, After the cost collection and allocation of each cost center are completed, automatically recording the semi-finished product cost data of the workshop to the input column of the semi-finished product cost account in the current period.

4. The method of claim 1, wherein, The method comprises the following steps:

5. The method of claim 1, wherein, The method comprises the following steps:

6. The method of claim 1, wherein, The method comprises the following steps:

7. The method of claim 1, wherein, The method comprises the following steps:

8. The method of claim 1, wherein, The method comprises the following steps:

9. A computer-readable storage medium having stored thereon a program, characterized in that, The method comprises the following steps: The method comprises the following steps: The data recorded in the input column of the semi-finished product cost account in the current period includes the direct material cost, direct labor cost and manufacturing expense allocation amount of each semi-finished product collected and allocated through the cost center in the current accounting period. When a certain intermediate semi-finished product is used for the production of multiple finished products, the transfer demand of the semi-finished product is calculated according to the storage quantity and the corresponding matching quantity of each finished product, and is then summarized to the same semi-finished product cost account for unified accounting. The program is executed by the processor to realize the steps in the method of any one of claims 1-8.

10. An electronic device comprising a memory, a processor, and a program stored in the memory and executable on the processor, characterized by The processor, when executing the program, implements the steps in the method according to any one of claims 1-8.

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