A work-in-process cost account driven finished goods transfer method

Abstract

The application provides a semi-finished product cost account-driven finished product transfer method, relates to the technical field of cost accounting, and comprises the following steps: by establishing a semi-finished product cost account with the accounting system, organization, policy, period and product number as the dimensions, the semi-finished product costs of various workshops are uniformly collected. According to the product BOM, a material level tree is constructed from top to bottom, and the matching quantities of various semi-finished products are accurately calculated. When the finished product is stored, the semi-finished product transfer quantity is obtained by multiplying the storage quantity by the matching quantity, the transfer amount is calculated by combining the weighted average unit price of the account, and the semi-finished product account balance and the storage single cost data are synchronously updated. The method is free from the dependence on the process sequence, realizes the centralized management of the cost, the structure-driven transfer, improves the accounting accuracy and the system usability, and is suitable for complex production scenes.

Description

Technical Field

[0001] This application belongs to the field of cost accounting technology, specifically involving a method for transferring finished products driven by a semi-finished product cost ledger. Background Technology

[0002] In the cost accounting module of traditional ERP systems, the parallel transfer step-by-step method is one of the commonly used cost calculation methods for manufacturing enterprises. Its core lies in summarizing the costs of each production step in parallel to the final finished product, without tracking the physical flow of semi-finished products between processes. The theoretical model of this method requires a clear understanding of the upstream and downstream relationships between each cost accounting step. It typically relies on the "process sequence number" recorded in production reporting data to identify the "broad work-in-process" range for a particular step, and then calculates the equivalent production and cost allocation.

[0003] However, in actual production environments, due to complex situations such as rework, process jumps, temporary order insertions, and alternative process routes, the same half-finished product may undergo different processing sequences in different batches or orders, resulting in a "multi-path attribution" phenomenon in cost accounting. In this case, if we still forcibly rely on the process sequence number to determine upstream and downstream steps, it will lead to chaotic cost allocation logic, incorrect data collection, and even accounting failure.

[0004] In addition, the traditional approach requires each cost center (workshop) to independently complete the "allocation of completed and work-in-process costs" at the end of the period and carry it over layer by layer. This is not only cumbersome and requires a lot of data maintenance, but also prone to cost accumulation errors due to data asynchrony between steps, affecting the accuracy of the final product cost.

[0005] Existing mainstream ERP vendors such as Yonyou and Kingdee have not yet provided an effective solution in their publicly available product solutions that can ensure accurate cost transfer without relying on the process sequence for the aforementioned complex production scenarios. Summary of the Invention

[0006] This application provides a method for transferring finished goods driven by a semi-finished product cost ledger to solve one of the aforementioned technical problems.

[0007] The technical solution adopted in this application is as follows:

[0008] This application provides a method for transferring finished goods based on a semi-finished product cost ledger, including:

[0009] Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number;

[0010] 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.

[0011] 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.

[0012] 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.

[0013] Based on the calculated completion and transfer amount, the inventory 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 receipt is updated synchronously to complete the completion cost transfer of the finished products.

[0014] According to one embodiment of this application, the establishment of a semi-finished product cost ledger includes: 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.

[0015] According to one embodiment of this application, the automatic summarization and recording of the cost data of the semi-finished products completed in the workshop to the semi-finished product cost ledger includes: after each cost center has completed the allocation of current period expenses, the collection of material costs, and the cost allocation between finished products and work-in-process at the end of the period in accordance with the parallel transfer rules, so that the cost data entering the ledger is the workshop completion cost that has been initially allocated.

[0016] According to one embodiment of this application, the construction of a complete material hierarchy tree and calculation of matching quantities includes: taking the final finished product as the root node, expanding layer by layer according to the material composition relationship preset in the product BOM, calculating the quota quantity required for each sub-item semi-finished product relative to a unit of finished product, and forming a complete matching quantity mapping relationship from the finished product to the bottom layer of semi-finished products.

[0017] According to one embodiment of this application, the calculation of the completed carry-over amount of each semi-finished product includes: the weighted average unit price is calculated by dividing the sum of the beginning inventory amount and the current period input amount recorded in the cost ledger of the semi-finished product by the sum of the beginning inventory quantity and the current period completed and put into storage quantity, so as to reflect the average cost level of the semi-finished product in the current period.

[0018] According to one embodiment of this application, the synchronous update of the semi-finished product cost ledger and the production warehousing cost data includes: performing the update all at once after calculating the quantity and amount of all semi-finished products transferred out, so that the balance of the semi-finished product ledger and the finished product warehousing cost are kept in sync in terms of data, thereby achieving the matching of material flow and value flow.

[0019] According to one embodiment of this application, the data recorded in the current period input column of the semi-finished product cost ledger includes: the direct material cost, direct labor cost, and manufacturing overhead allocation amount of each semi-finished product after being collected and allocated by the cost center during the current accounting period.

[0020] According to one embodiment of this application, when a certain intermediate semi-finished product is used for the production of multiple finished products, the transfer-out requirement of the semi-finished product is calculated according to the quantity of each finished product entering the warehouse and its corresponding matching quantity, and then summarized into the same semi-finished product cost ledger for unified accounting.

[0021] A second aspect of this application provides a computer-readable storage medium having a program stored thereon that, when executed by a processor, implements the steps described in the method.

[0022] A third aspect of this application provides an electronic device including a memory, a processor, and a program stored in the memory and executable on the processor, wherein the processor executes the program to implement the steps of the method as described.

[0023] Due to the adoption of the above technical solution, the beneficial effects achieved by this application are as follows:

[0024] This application eliminates the dependence on the sequence of processes and improves the robustness of accounting. By establishing a cost ledger for semi-finished products and managing all semi-finished product cost data in a unified manner, it is no longer necessary to identify or maintain the upstream and downstream sequence between each cost step. This fundamentally avoids accounting failures or data errors caused by abnormal production situations such as rework and skipping steps, enabling the system to operate stably and accurately even in complex production environments.

[0025] This invention simplifies the accounting process and reduces the difficulty of data maintenance. Traditional solutions require each cost center to complete the completion transfer independently, while this invention centralizes the transfer action when finished products are put into storage, significantly reducing intermediate accounting steps, reducing the data maintenance burden on business personnel, and improving system usability and operational efficiency.

[0026] Improve the accuracy and consistency of cost carry-forward. By accurately calculating the matching quantities through the BOM tree structure and combining it with the weighted average unit price in the ledger, it ensures that the cost of semi-finished products carried forward for each finished product entering the warehouse strictly matches its actual material composition and cost level, avoiding cost deviations caused by equivalent production estimation or step allocation errors in traditional methods.

[0027] It enables centralized management and dynamic traceability of cost data across workshops. All semi-finished product costs are uniformly collected into the ledger, supporting multi-dimensional queries, analysis, and traceability (such as by organization, period, and product), facilitating cost control, anomaly analysis, and decision support for enterprises, and improving the level of precision in cost management.

[0028] It supports flexible accounting for semi-finished products with multiple products, multiple paths, and multiple uses. When the same semi-finished product is shared by multiple finished products, the system can dynamically calculate its transfer requirements based on the quantity of each finished product entering the warehouse, and uniformly account for it in the ledger to ensure reasonable cost allocation and complete data, meeting the diverse needs of complex manufacturing scenarios.

[0029] To ensure synchronization between accounting records and actual inventory, and to strengthen the integration of financial and business operations, the system synchronizes the updates of semi-finished product inventory and production receipt cost data. This ensures that the costs recorded in the financial books are completely matched with the actual goods received in terms of quantity and amount, achieving "cost confirmation upon business occurrence" and strengthening the integrated linkage between financial and business data in the ERP system. Attached Figure Description

[0030] The accompanying drawings, which are included to provide a further understanding of this application and form part of this application, illustrate exemplary embodiments and are used to explain this application, but do not constitute an undue limitation of this application. In the drawings:

[0031] Figure 1 A flowchart illustrating a semi-finished product cost ledger-driven finished product transfer method provided in this application embodiment;

[0032] Figure 2 This is a schematic diagram of the structure of an electronic device provided in an embodiment of this application.

[0033] Figure label:

[0034] 810, Processor; 820, Communication interface; 830, Memory; 840, Communication bus. Detailed Implementation

[0035] To more clearly illustrate the overall concept of this application, a detailed explanation is provided below with reference to the accompanying drawings.

[0036] Many specific details are set forth in the following description to provide a thorough understanding of this application. However, this application may also be implemented in other ways different from those described herein. Therefore, the scope of protection of this application is not limited to the specific embodiments disclosed below. It should be noted that, unless otherwise specified, the embodiments of this application and the features thereof can be combined with each other.

[0037] In this application, unless otherwise expressly specified and limited, the "above" or "below" of the second feature can mean that the first and second features are in direct contact, or that the first and second features are in indirect contact through an intermediate medium. In the description of this specification, references to terms such as "an embodiment," "some embodiments," "example," "specific example," or "some examples," etc., indicate that a specific feature, structure, material, or characteristic described in connection with that embodiment or example is included in at least one embodiment or example of this application. In this specification, the illustrative expressions of the above terms do not necessarily refer to the same embodiment or example. Furthermore, the specific features, structures, materials, or characteristics described can be combined in any suitable manner in one or more embodiments or examples.

[0038] Example 1

[0039] like Figure 1 As shown, a method for transferring finished goods driven by a semi-finished product cost ledger includes:

[0040] Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number.

[0041] As mentioned above, the so-called "dimension" refers to the key business attributes used to distinguish and group cost data;

[0042] Accounting system: refers to the cost accounting framework adopted by an enterprise, such as standard cost system, actual cost system, activity-based costing system, etc. The cost collection rules are different under different systems and need to be managed independently.

[0043] Accounting organization: refers to the business entity that performs cost accounting, such as a factory, workshop, business unit or legal entity, used to distinguish cost data of different responsible entities;

[0044] Accounting policies refer to the accounting standards or internal cost handling rules followed by an enterprise, such as inventory valuation methods (first-in, first-out, weighted average, etc.) and expense capitalization rules, which affect the scope of cost calculation.

[0045] Accounting period: refers to the time frame for cost accounting, such as monthly, quarterly, or annually, to ensure that cost data is collected and carried forward according to the accounting cycle;

[0046] Product Number: A unique material identifier for semi-finished products, used to accurately link the cost data of each type of semi-finished product and avoid material confusion.

[0047] By combining these five dimensions, the system can establish a unique cost record space for each type of semi-finished product under a specific organization, period, and policy, ensuring clear data isolation, accurate data collection, and traceability.

[0048] For example, let's take a bicycle manufacturing company as an example:

[0049] The company has two factories (accounting organizations: Factory A and Factory B), which use different cost accounting systems (Factory A uses the standard cost method, and Factory B uses the actual cost method).

[0050] Enterprises uniformly adopt the "weighted average method" as their accounting policy for pricing semi-finished products;

[0051] The current accounting period is September 2025;

[0052] The company produces two key semi-finished products: "frame (product number: CF-001)" and "fork (product number: QC-002)".

[0053] The system will create separate semi-finished product cost ledger records for the following combinations:

[0054] Accounting system = standard cost, accounting organization = factory A, accounting policy = weighted average, accounting period = 202509, product number = CF-001

[0055] Accounting system = standard cost, accounting organization = factory A, accounting policy = weighted average, accounting period = 202509, product number = QC-002

[0056] Accounting system = actual cost, accounting organization = factory B, accounting policy = weighted average, accounting period = 202509, product number = CF-001

[0057] Accounting system = actual cost, accounting organization = factory B, accounting policy = weighted average, accounting period = 202509, product number = QC-002

[0058] Each record independently records the cost data of the semi-finished product under that dimension combination, including the beginning balance, input, transfer out, and ending inventory, without interference. When Factory A produces 1,000 CF-001 frames in September, its completion cost will only be collected in the ledger of "Factory A - Standard Cost - Weighted Average - 202509 - CF-001", and will not be confused with the data of Factory B or other periods.

[0059] It should be noted that, in specific implementation scenarios, the above solution can be used to support a tree structure for the accounting organization dimension, such as "Group → Business Unit → Factory → Workshop". This allows for the aggregation or penetration of semi-finished product cost data at different levels, meeting the multi-level management and control needs of group enterprises.

[0060] In specific implementation scenarios, based on the above scheme, the same accounting organization can configure different accounting policies for different periods or for different products (such as a pilot program for a certain product using moving weighted average). The system automatically establishes independent ledgers according to the policy dimension to ensure that policy changes do not affect the continuity of historical data.

[0061] In specific implementation scenarios, based on the above scheme, when entering a new accounting period, the system can automatically bring the ending balance data of the previous period as the beginning data of the new period into the ledger of the corresponding dimension combination, so as to realize the cross-period continuous management of cost data.

[0062] In specific implementation scenarios, in addition to the above solutions, ledgers can be established by product category, process category, or customer-customized number, in addition to specific material numbers. This allows for the summary and analysis of semi-finished product costs by category, such as "high-end vehicle frame" or "export-specific semi-finished products".

[0063] In specific implementation scenarios, based on the above solutions, when new products are added, new factories are established, or new accounting policies are implemented, the system can automatically initialize the semi-finished product cost ledger structure of the corresponding dimension combination according to the master data configuration, reducing manual intervention and improving deployment efficiency.

[0064] In specific implementation scenarios, based on the above solution, different users or roles can only access data combinations of dimensions within their authorized scope (e.g., the finance department of Factory A can only view data from Factory A), ensuring the security and compliance of cost data.

[0065] In specific implementation scenarios, based on the above solution and the five dimensions, extended fields (such as "project number", "order type" and "production line number") can be reserved to meet the personalized accounting needs of specific industries or enterprises, while maintaining the stability of the core structure.

[0066] In specific implementation scenarios, based on the above solutions, users can arbitrarily combine dimensional conditions (such as "view the cost trend of CF-001 for all factories in 2025 under the weighted average policy"), and the system will generate analysis reports in real time to support cost decision-making and anomaly warning.

[0067] 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.

[0068] As mentioned above, "cost collection and allocation" refers to the following actions that the system has completed at the cost center level:

[0069] The cost elements such as direct materials, direct labor, and manufacturing overhead incurred in the current period are collected according to the rules;

[0070] Based on the allocation standards set by the enterprise (such as working hours, output, equivalent output, etc.), the cost is allocated between "finished products in the current period" and "work in progress at the end of the period";

[0071] The final amount of cost to be transferred for the "completed semi-finished products in this period" of this cost center is determined.

[0072] "Automatically summarize and record to the current period input column" means that after the above allocation is completed, the system will automatically write the cost data of the semi-finished product into the "current period input" field of the corresponding ledger record without manual intervention, based on the product number, accounting organization, accounting period, and other dimensions of the semi-finished product, as the source of the new cost of the semi-finished product in the current period.

[0073] This step achieved two important shifts:

[0074] The shift from "decentralized accounting and layer-by-layer carry-forward" to "centralized collection and unified carry-forward" avoids data transfer errors between multiple steps;

[0075] The system has shifted from "relying on process sequence" to "relying on product identification and dimension matching," enabling it to adapt to complex production paths.

[0076] For example, let's continue with the example of a bicycle manufacturer:

[0077] Workshop A (cost center) produced "chassis (CF-001)" in September 2025. The total cost of materials this month was 500,000 yuan, labor costs were 200,000 yuan, and manufacturing expenses were 100,000 yuan, totaling 800,000 yuan.

[0078] End-of-month statistics: 800 completed frames, and approximately 200 work-in-process equivalent units (calculated based on 50% completion rate).

[0079] After allocating costs using the equivalent production method, the cost to be borne by the finished product should be 800,000 yuan × [800 ÷ (800 + 200)] = 640,000 yuan;

[0080] At this point, the system automatically identifies the finished semi-finished product as "CF-001", the organization to which it belongs is "Factory A", the accounting period is "202509", the accounting policy is "weighted average", and the accounting system is "standard cost".

[0081] The system automatically entered 640,000 yuan into the "Current Period Input" column of the semi-finished product cost ledger with the dimension combination of [Standard Cost - Factory A - Weighted Average - 202509 - CF - 001].

[0082] Meanwhile, Workshop B may also be producing the same frame CF-001, or other semi-finished products such as "front fork QC-002". Their completion costs will also be collected into their respective ledger records according to the same logic. The cost data of all semi-finished products are isolated by dimension and aggregated by product in the ledger, providing a complete and accurate data foundation for the unified transfer when finished products are put into storage.

[0083] It should be noted that, in specific implementation scenarios, the “Current Period Input” column can be further subdivided into sub-items such as “Direct Materials”, “Direct Labor”, and “Manufacturing Costs”, based on the above scheme. This facilitates subsequent analysis or auditing based on cost composition, without affecting the overall calculation of the weighted average unit price.

[0084] In specific implementation scenarios, based on the above solution, if the same semi-finished product (such as CF-001) is produced simultaneously in multiple workshops (such as workshop A and workshop C), the system can automatically summarize the completion costs of each workshop into the ledger records of the same dimension combination, forming the total input cost of the semi-finished product in the current period, thereby improving data aggregation capabilities.

[0085] In specific implementation scenarios, based on the above scheme, if the data collected by a certain cost center is abnormal (such as negative cost, zero cost, or fluctuations exceeding the threshold), the system can automatically mark the input record as "pending review" and trigger an alert, but this will not affect the collection of other normal data and the subsequent carry-over process.

[0086] In specific implementation scenarios, based on the above solutions, cost aggregation can be bound to specific production order numbers or work order numbers, so that the "current period input" data can be traced back to specific production tasks, which facilitates order cost accounting and project-based cost management, while keeping the ledger dimension structure unchanged.

[0087] In specific implementation scenarios, based on the above solutions, for semi-finished products that need to be managed by batch or version (such as frames with different process versions), a "batch number" or "version number" can be added as an auxiliary identifier without changing the main dimension, and they can be collected into different sub-records under the same product number to meet the needs of refined management.

[0088] In specific implementation scenarios, based on the above solutions, the system can also record the timestamp, operator, and data source (such as cost calculation task ID) of each "investment" operation, realizing a complete audit trail of cost data changes, which meets the enterprise's internal control and compliance requirements.

[0089] In specific implementation scenarios, based on the above solution, "pre-collection" can be performed for simulation analysis before the cost calculation is finally confirmed; after financial confirmation, "formal collection" can be performed to write the data into the ledger, so as to avoid the impact of uncertain data on formal reports and improve the system's flexibility.

[0090] In specific implementation scenarios, based on the above solution, when cost data is written into the "Current Period Input" column, the system can automatically generate corresponding financial vouchers (such as debit: semi-finished goods inventory, credit: production costs), realizing real-time synchronization of business data and financial data, and strengthening the integration of business and finance.

[0091] 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.

[0092] As mentioned above, when finished products are put into storage, it is possible to accurately identify which semi-finished products they consist of and how much of each semi-finished product should be transferred, thereby ensuring that cost transfer is strictly matched with the actual product structure.

[0093] The term "based on product BOM structure" means that the system is based on the Bill of Materials (BOM) that the enterprise has maintained in advance. This BOM defines the compositional relationship, hierarchical structure and quota usage between finished products and their sub-components (including semi-finished products and raw materials).

[0094] "Building a complete material hierarchy tree from the final finished product down layer by layer" means that the system starts from the top-level finished product (such as "complete vehicle"), expands its lower-level materials layer by layer according to the parent-child relationship in the BOM, and then expands the lower-level materials, until the bottom-level raw materials or purchased parts, forming a complete and traversable "product structure tree".

[0095] "Calculating the matching quantity of each level of semi-finished product relative to the final product" refers to the process during tree construction where the system calculates, from top to bottom, how many units of a certain level of semi-finished product are needed to produce one unit of the final product, based on the "quota usage ratio" between parent and child materials at each level. This value is the "matching quantity," which forms the basis for subsequent calculations of the actual quantity transferred out.

[0096] This step completely breaks away from the traditional parallel carry-over method that relies on "process sequence" or "step equivalent" estimation, and instead adopts a "structure-driven, quantity-accurate" calculation logic to ensure that cost carry-over is completely consistent with the physical composition of the product.

[0097] For example, let's take a bicycle manufacturing company as an example:

[0098] The final product is a "mountain bike (serial number: SD-001)";

[0099] Its BOM structure is as follows:

[0100] One SD-001 consists of one "frame assembly (number: ZC-001)" and two "wheel assemblies (number: CL-001)";

[0101] One "frame assembly ZC-001" consists of one "frame (CF-001)" and one "front fork (QC-002)";

[0102] One "wheel assembly CL-001" consists of one "rim (LQ-001)" and one set of "spokes (FT-001)";

[0103] Among them, "Frame CF-001", "Front Fork QC-002" and "Wheel Rim LQ-001" are all self-made semi-finished products.

[0104] The material hierarchy tree constructed by the system is as follows:

[0105] SD-001 (Mountain Bike)

[0106] ├── ZC-001 (Chassis Assembly) ×1

[0107] │├── CF-001 (Frame) ×1

[0108] │└── QC-002 (Front Fork) ×1

[0109] └── CL-001 (Wheel Assembly) ×2

[0110] ├── LQ-001 (Wheel) ×1

[0111] └── FT-001 (Spokes) × 1 set

[0112] Calculation process for the required quantity:

[0113] For CF-001: 1 SD-001 → 1 ZC-001 → 1 CF-001, therefore the required quantity is 1 × 1 = 1.

[0114] For QC-002: 1 SD-001 → 1 ZC-001 → 1 QC-002, therefore the required quantity is 1 × 1 = 1.

[0115] For LQ-001: 1 SD-001 → 2 CL-001 → each CL-001 contains 1 LQ-001, therefore the required quantity is 2 × 1 = 2.

[0116] When 100 SD-001 units are received into the warehouse on a certain day, the system can automatically calculate:

[0117] The quantity of CF-001 to be carried forward is 100 × 1 = 100 pieces.

[0118] Quantity to be carried forward for QC-002 = 100 × 1 = 100 pieces

[0119] The quantity of LQ-001 to be carried forward = 100 × 2 = 200 pieces

[0120] These quantities will be used to multiply the weighted average unit price of their respective semi-finished products to obtain the accurate amount to be carried forward upon completion.

[0121] It should be noted that, in specific implementation scenarios, based on the above solution, the system can handle BOM levels of any depth (such as more than 10 levels) and support complex nested structures of "semi-finished products composed of semi-finished products", ensuring that the quantity of components can be accurately calculated no matter how complex the product structure is.

[0122] In specific implementation scenarios, based on the above solutions, if a sub-component in the BOM has "alternative materials" (such as forks from different suppliers), the system can dynamically adjust the matching path and quantity according to the actual production requisition records or preset substitution rules to ensure that the matching quantity reflects the actual consumption.

[0123] In specific implementation scenarios, in addition to the above solutions and the basic quota usage, "process loss rate" or "yield rate coefficient" can be added. For example, "1.05 frames are required to produce 1 frame assembly". The system automatically includes the loss in the calculation of the supporting quantity, making the cost closer to reality.

[0124] In specific implementation scenarios, based on the above solutions, the same finished product may use different BOMs in different orders or different versions (such as export version vs. domestic version). 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.

[0125] In specific implementation scenarios, based on the above solutions, for intermediate assembly parts that are not stored in the warehouse but only circulate on the production line, the system can still treat them as "virtual semi-finished products" and participate in the matching quantity calculation. When transferring, the system can penetrate to the real semi-finished products below them to maintain cost transparency.

[0126] In specific implementation scenarios, based on the above solutions, the system can pre-calculate and cache the corresponding quantity relationships for commonly used finished products, and directly call them when entering the warehouse to improve calculation efficiency; when the BOM changes, the cache is automatically updated to ensure data timeliness.

[0127] In specific implementation scenarios, based on the above solutions, users can view the complete BOM tree of any product and the quantity of components at each level, and compare it with historical or standard versions to analyze the impact of structural changes on costs, thus assisting in product design and cost optimization.

[0128] In specific implementation scenarios, in addition to the above solutions, the quantity calculation can be based entirely on the BOM structure, without relying on the process route, the order of operations, or the distribution of workshops. This allows the system to still perform stable calculations when processes change or workshops are adjusted, thus enhancing the robustness of the solution.

[0129] When finished products are put into storage, the actual quantity of each semi-finished product transferred out is obtained by multiplying the quantity of the finished product into storage by the quantity of each corresponding semi-finished product. Then, the weighted average unit price recorded in the cost ledger of the semi-finished products is used to calculate the amount of each semi-finished product to be transferred out upon completion.

[0130] As mentioned above, "when finished products are put into storage" refers to the point in time when the system receives a formal production receipt and confirms that the finished products have actually entered the inventory, triggering the cost transfer calculation process. This timing ensures that cost transfer and physical receipt are strictly synchronized, avoiding the risk of "dissynchronization between accounting records and physical inventory".

[0131] "Multiplying the quantity of the finished product entering the warehouse by the corresponding quantity of each semi-finished product" means that the system calls the "matching quantity relationship" that has been built and calculated in the previous step, and proportionally breaks down the quantity of the finished product entering the warehouse into the quantity of semi-finished products that should be consumed at each level, i.e., the "actual transfer-out quantity". This quantity reflects the quantity of semi-finished products that should theoretically be consumed to produce these finished products entering the warehouse, and is the "quantity basis" for cost transfer.

[0132] "Combined with the weighted average unit price recorded in the semi-finished product cost ledger" refers to the system extracting 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 ledger. This unit price is dynamically calculated based on the total cost and total quantity of the beginning inventory and the input in the current period, reflecting the true average cost level of the semi-finished product in the current period.

[0133] "Calculate the completed transfer amount for each semi-finished product," which is: actual transfer quantity × weighted average unit price = cost amount to be transferred for the semi-finished product. This amount will be used to update the balance of the semi-finished product ledger and included in the cost of finished products, completing the transfer of cost value from "semi-finished product inventory" to "finished product inventory."

[0134] This step enables a precise conversion from "structural quantity" to "cost amount," serving as a crucial bridge connecting the physical structure of the BOM with its financial cost value.

[0135] For example, let's continue with bicycle companies:

[0136] One day, the company completed production and officially put 50 "SD-001 mountain bikes" into the warehouse;

[0137] Based on the BOM matching relationships established in the previous step, it is known that:

[0138] Each SD-001 requires 1 "CF-001 chassis", therefore the actual number of CF-001 units transferred out = 50 × 1 = 50 units.

[0139] Each SD-001 requires 2 "Wheel Rim LQ-001s", therefore the actual number of LQ-001s produced = 50 × 2 = 100 pieces.

[0140] Inquire about the cost ledger of semi-finished products:

[0141] The weighted average unit price of CF-001 under the current dimension (Factory A - 202509 - weighted average) is 800 yuan / piece;

[0142] The weighted average unit price of LQ-001 under the same dimensions is 150 yuan / piece.

[0143] Calculate the amount to be transferred upon completion of each semi-finished product:

[0144] CF-001 carryover amount = 50 units × 800 yuan / unit = 40,000 yuan

[0145] LQ-001 carryover amount = 100 pieces × 150 yuan / piece = 15,000 yuan

[0146] The 55,000 yuan (40,000 + 15,000) will be included in the finished product cost of SD-001 as a "material cost component" and will be deducted from the corresponding amount in the semi-finished product cost ledgers of CF-001 and LQ-001.

[0147] Through this calculation, the entry of 50 bicycles into the warehouse not only increases the inventory of 50 finished products, but also accurately deducts the cost of the semi-finished products consumed, realizing automated cost management of "pricing upon entry into the warehouse and transferring upon consumption".

[0148] It should be noted that, in specific implementation scenarios, based on the above solutions, if the enterprise allows the use of different cost calibers by order, batch, or production line, the system can select the corresponding version of the weighted average unit price from the ledger based on the attributes associated with the inbound order (such as order number and production line number) to calculate the cost, thus meeting the needs of refined cost management.

[0149] In specific implementation scenarios, based on the above solution, when the weighted average unit price of a certain semi-finished product is zero or negative (such as in the initial trial production or abnormal cost), the system can automatically trigger an early warning and provide processing options such as "temporarily carry forward according to standard cost" or "delay the carry-forward and wait for correction" to avoid affecting the overall carry-forward process.

[0150] In specific implementation scenarios, based on the above solution, if the matching quantity unit defined in the BOM is inconsistent with the inventory management unit (e.g., the BOM uses "pieces" while the inventory uses "boxes"), the system can automatically perform unit conversion to ensure that the transferred quantity matches the inventory unit and avoid quantity errors.

[0151] In specific implementation scenarios, based on the above solutions, when the quantity of semi-finished product inventory is insufficient to support the transfer of all supporting components, the system can support "partial transfer according to the proportion of available inventory" or "excess reservation for subsequent replenishment" to ensure business continuity, while recording the differences for subsequent adjustments.

[0152] In specific implementation scenarios, based on the above solutions, while calculating the total amount, the system can also break down and record the carry-over amount according to the proportion of the original cost composition (such as materials, labor, and manufacturing costs), which facilitates subsequent profit analysis or cost structure optimization based on cost elements.

[0153] In specific implementation scenarios, based on the above solutions, if the finished products need to undergo quality inspection before being put into storage, and there are situations of "acceptance with concessions" or "downgrade processing", the system can adjust the matching quantity or carry-over amount proportionally according to the inspection results, so that the cost reflects the actual quality status.

[0154] In specific implementation scenarios, based on the above solutions, in multinational manufacturing or group enterprises, the system can calculate the carry-over amount expressed in the group's unified currency based on the local currency amount in the semi-finished product cost ledger, combined with the current exchange rate or internal transfer price, to meet the requirements of consolidated financial statements.

[0155] In specific implementation scenarios, based on the above solution, users can pre-execute this step before formal warehousing to see how much cost will be carried forward if warehousing is carried out according to the current BOM and the current unit price, which is convenient for cost estimation, profit calculation or warehousing decision support.

[0156] Based on the calculated completion and transfer amount, the inventory 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 receipt is updated synchronously to complete the completion cost transfer of the finished products.

[0157] As mentioned above, "based on the calculated amount of completed transfer" refers to the cost amount that the system has obtained through previous steps for each type of semi-finished product to be transferred out due to the current warehousing of finished products. This amount is the "execution basis" for this cost transfer.

[0158] "Synchronously updating the inventory data of each semi-finished product in the semi-finished product cost ledger" means that the system deducts the above amount from the "current period input" or "beginning balance" in the semi-finished product cost ledger, updates the "current period transfer out" field, and recalculates the "ending balance" (= beginning balance + current period input - current period transfer out), ensuring that the semi-finished product inventory cost balance reflects the current inventory status in real time and accurately. This operation realizes the "consumption and write-off of semi-finished product costs".

[0159] "Synchronously updating the finished product cost data corresponding to the production receipt" means that the system summarizes the carry-over amount of each semi-finished product and writes it into the "unit cost" and "total cost" fields of the corresponding production receipt as part of the "direct material cost" or "self-made part cost". This gives the finished product inventory represented by the receipt a complete cost attribute, providing a basis for subsequent sales shipments, profit calculation, and inventory valuation.

[0160] "Completion of the completion cost transfer of finished products" marks the end of the entire cost transfer process: the cost value of semi-finished products has been successfully transferred to finished products, and materials and value have been transformed from "work in progress / semi-finished products" to "finished product inventory" simultaneously. Financially, the "production cost → inventory" account transfer is realized, and in terms of business, the management loop of "completion and warehousing → cost locking" is realized.

[0161] This step emphasizes the word "synchronization," meaning that the two update actions must be completed within the same transaction to avoid the risk of data inconsistency such as "semi-finished products have been deducted but finished products have not increased" or vice versa, thus ensuring the atomicity and consistency of system data.

[0162] For example, continuing with the previous bicycle company case:

[0163] The system calculates that 50 "SD-001 mountain bikes" have been received this time and need to be carried over:

[0164] "CF-001 Frame": 50 pieces × 800 yuan / piece = 40,000 yuan

[0165] "Wheel Rim LQ-001": 100 pieces × 150 yuan / piece = 15,000 yuan

[0166] Total carryover amount: 55,000 yuan

[0167] Step 1: Update the cost ledger for semi-finished products

[0168] Query the ledger for CF-001 under the dimension of

Factory A-202509-Weighted Average

[0169] Beginning balance: RMB 200,000; Quantity: 250 items

[0170] Investment amount for this period: 640,000 yuan (from the sum of completed projects in multiple workshops), quantity: 800 pieces

[0171] The original ending balance should have been 840,000 yuan, with a quantity of 1,050 items.

[0172] After deducting the 40,000 yuan transferred out this time, the new ending balance = 840,000 - 40,000 = 800,000 yuan

[0173] Meanwhile, the "Transfer Out This Period" column accumulated 40,000 yuan.

[0174] Query the LQ-001 ledger, deduct 15,000 yuan similarly, and update its ending balance and transfer data.

[0175] Step 2: Update the production receipt cost data

[0176] Find the production receiving order for this batch of goods (order number: RK20250922001), which corresponds to 50 SD-001 units;

[0177] In the "Cost Details" area of ​​this document, add two new cost composition records:

[0178] Semi-finished product: CF-001, Amount: 40,000 yuan

[0179] Semi-finished product: LQ-001, Amount: 15,000 yuan

[0180] At the same time, fill in the following in the header of the receiving slip:

[0181] Unit cost = 55,000 yuan ÷ 50 units = 1,100 yuan / unit

[0182] Total cost = 55,000 yuan

[0183] At this point, the 50 bicycles in the inventory system not only have a "quantity of 50 units" but also a "cost of 55,000 yuan". At the same time, the cost of the consumed semi-finished products has been deducted from the ledger, and the entire cost transfer process is complete, synchronous, and without omissions.

[0184] It should be noted that, in specific implementation scenarios, based on the above solution, if the transfer amount has been broken down into cost elements such as "materials, labor, and expenses", the system can update the transfer amount of the corresponding cost element in the semi-finished product ledger separately and list them item by item in the finished product warehousing slip, which is convenient for subsequent cost structure analysis.

[0185] In specific implementation scenarios, based on the above solution, when updating the cost data of the inbound order, a unique "cost batch number" or "cost traceability identifier" can be generated for each inbound order, and associated with the batch of semi-finished products consumed or the period of cost, so as to realize cost traceability from finished products to semi-finished products.

[0186] In specific implementation scenarios, based on the above solutions, while updating the ledger and warehouse receipt, the system can automatically generate standard accounting vouchers (e.g., Debit: Inventory Goods—SD-001 55,000 yuan; Credit: Self-made Semi-finished Products—CF-001 40,000 yuan, —LQ-001 15,000 yuan), realizing automatic linkage between business data and financial vouchers.

[0187] In specific implementation scenarios, based on the above solution, if the cost of semi-finished products has not yet been finalized (such as when the cost calculation at the end of the month has not been completed), the system can first update the cost of the inbound order according to the "estimated unit price" and lock it. After the actual cost calculation is completed, the "cost adjustment order" will be executed to make up the difference, ensuring that the business is not interrupted.

[0188] In specific implementation scenarios, based on the above solutions, if semi-finished products and finished products belong to different accounting organizations or different warehouses, the system can update the cost ledgers of each organization according to the inter-organization settlement rules or internal transfer pricing, and generate inter-organization settlement vouchers to meet the management and control needs of group enterprises.

[0189] In specific implementation scenarios, in addition to the above solutions, if any step in the update process fails (such as database lock conflict or amount overflow), the system can automatically roll back all executed operations to ensure data consistency and record a complete failure log for manual verification and retry.

[0190] In specific implementation scenarios, based on the above solutions, after the update, the system can automatically refresh relevant cost analysis reports (such as semi-finished product turnover rate and finished product cost fluctuations), and trigger cost anomaly warnings (such as a sudden increase of 20% in unit cost) according to preset thresholds to assist management decisions.

[0191] In specific implementation scenarios, based on the above solutions, when updating the finished product cost data, the "cost composition path" (such as CF-001 accounting for 72.7% of the cost of SD-001) can be retained to provide a data foundation for subsequent "cost restoration analysis" (restoring the cost of finished products to the lowest level of raw materials) or "cost convolution simulation".

[0192] According to one embodiment of this application, the establishment of a semi-finished product cost ledger includes: 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.

[0193] As described above, establishing a semi-finished product cost ledger refers to creating a structured data storage unit within the system to centrally record and manage the costs of all self-made semi-finished products within each accounting period. This ledger uses accounting system, accounting organization, accounting policies, accounting period, and product number as core dimensions to ensure that cost data for each type of semi-finished product is independently collected and does not interfere with each other under specific management standards. Through this ledger, the system can completely record the beginning inventory cost, new input cost, transferred-out cost, and ending inventory cost of each semi-finished product in the current period, thereby achieving full-process tracking and dynamic management of semi-finished product costs. The establishment of this ledger eliminates the need for enterprises to rely on production process sequence or workshop flow paths to collect costs; instead, it allows direct location and aggregation of cost data through product number and dimension combinations, providing an accurate and stable data foundation for unified cost transfer when finished products are put into storage.

[0194] According to one embodiment of this application, the automatic summarization and recording of the cost data of the semi-finished products completed in the workshop to the semi-finished product cost ledger includes: after each cost center has completed the allocation of current period expenses, the collection of material costs, and the cost allocation between finished products and work-in-process at the end of the period in accordance with the parallel transfer rules, so that the cost data entering the ledger is the workshop completion cost that has been initially allocated.

[0195] As described above, the automatic aggregation and recording of finished semi-finished product cost data in the workshop to the semi-finished product cost ledger refers to the process within each cost center. First, based on the parallel transfer and step-by-step accounting rules, the allocation of various expenses incurred in the current period among different cost objects is completed. Simultaneously, cost elements such as direct materials, direct labor, and manufacturing overhead are collected and reasonably allocated between finished products and ending work-in-process according to the company's established cost allocation standards (such as equivalent output, labor hour ratio, etc.). Only after the above cost aggregation and allocation process is completed does the system automatically trigger the extraction and aggregation of cost data belonging to "finished semi-finished products," recording it in the corresponding dimension of the semi-finished product cost ledger as the new input cost of that semi-finished product in the current period. This operation ensures that the data entering the semi-finished product cost ledger is the cost amount belonging to the actual finished products after preliminary accounting and allocation at the workshop level, rather than the original incurred amount or the unallocated total amount, thus guaranteeing the authenticity, completeness, and accuracy of the cost data used for subsequent finished product cost transfer.

[0196] According to one embodiment of this application, the construction of a complete material hierarchy tree and calculation of matching quantities includes: taking the final finished product as the root node, expanding layer by layer according to the material composition relationship preset in the product BOM, calculating the quota quantity required for each sub-item semi-finished product relative to a unit of finished product, and forming a complete matching quantity mapping relationship from the finished product to the bottom layer of semi-finished products.

[0197] As described above, constructing a complete material hierarchy tree and calculating the matching quantity refers to using the final finished product as the root node of the tree structure. Based on the parent-child material composition relationships defined in the company's pre-maintained Bill of Materials (BOM), the system expands all its child materials layer by layer from top to bottom, including semi-finished products and raw materials, down to the bottom layer of materials that cannot be further decomposed. This forms a complete, multi-level material tree reflecting the physical structure of the product. During the expansion process, the system calculates the theoretical consumption quantity of semi-finished products in a unit of finished product by multiplying the fixed usage ratios between parent and child materials at each level in the BOM from top to bottom. This is the "matching quantity." The matching quantity clearly expresses "how many units of this semi-finished product are needed to produce one unit of the final finished product," ultimately forming a matching quantity relationship table covering all levels and completely mapping from the final finished product to the bottom layer of semi-finished products. This provides structured data for accurately calculating the quantity of semi-finished products transferred out based on the actual quantity received into the warehouse.

[0198] According to one embodiment of this application, the calculation of the completed carry-over amount of each semi-finished product includes: the weighted average unit price is calculated by dividing the sum of the beginning inventory amount and the current period input amount recorded in the cost ledger of the semi-finished product by the sum of the beginning inventory quantity and the current period completed and put into storage quantity, so as to reflect the average cost level of the semi-finished product in the current period.

[0199] As described above, calculating the completed cost transfer amount for each semi-finished product refers to the system first extracting the weighted average unit price of the semi-finished product under the current accounting dimension from the semi-finished product cost ledger when the finished product is put into storage. This unit price is calculated by adding the beginning inventory amount recorded in the ledger to the input amount in the current period, and then dividing by the sum of the beginning inventory quantity and the quantity completed and put into storage in the current period to obtain the total quantity. This weighted average unit price comprehensively reflects the average cost level of all available inventory (including beginning inventory and new quantity added in the current period) of the semi-finished product in the current accounting period, without bias towards early or recent costs, and has the characteristics of smoothing cost fluctuations and reflecting the overall cost trend. The system then multiplies this unit price by the actual transfer quantity calculated based on the BOM matching quantity and the quantity of finished products put into storage to obtain the completed cost amount to be transferred for the semi-finished product, ensuring that the cost transfer amount matches the actual cost level in the current period and improving the rationality and accuracy of cost accounting.

[0200] According to one embodiment of this application, the synchronous update of the semi-finished product cost ledger and the production warehousing cost data includes: performing the update all at once after calculating the quantity and amount of all semi-finished products transferred out, so that the balance of the semi-finished product ledger and the finished product warehousing cost are kept in sync in terms of data, thereby achieving the matching of material flow and value flow.

[0201] As described above, the synchronous update of the semi-finished product cost ledger and production receipt cost data refers to a one-time data update operation triggered uniformly after the system has completed the calculation of the actual transfer quantity of all semi-finished products and their corresponding completed carry-over amount. This operation includes two synchronous actions: First, the carry-over amount of each semi-finished product is deducted from the "current period input" or "beginning balance" of its cost ledger, updating the "current period transfer out" amount and recalculating the "ending balance" amount to ensure that the semi-finished product inventory cost balance reflects the remaining value after current consumption in real time and accurately; Second, the carry-over amount of each semi-finished product is summarized and written into the finished product cost field of the corresponding production receipt as a component of the material cost of that batch of finished products, and the unit cost and total cost are recorded. The two actions mentioned above are completed in the same process, ensuring that the reduction in the cost of semi-finished products and the increase in the cost of finished products are completely consistent in terms of amount and timing, avoiding the situation of accounting discrepancies or data asynchrony. This achieves the simultaneous transfer of the corresponding value of materials as they are transformed from semi-finished products to finished products, thus achieving a strict match between "material circulation" and "value circulation".

[0202] According to one embodiment of this application, the data recorded in the current period input column of the semi-finished product cost ledger includes: the direct material cost, direct labor cost, and manufacturing overhead allocation amount of each semi-finished product after being collected and allocated by the cost center during the current accounting period.

[0203] As described above, the data recorded in the "Current Period Input" column of the semi-finished product cost ledger refers to the various cost amounts ultimately attributed to the completed portion of each semi-finished product after the cost collection and allocation process of its respective cost center within the current accounting period. These data specifically include: direct material costs, which are the raw material costs actually consumed in the production of the semi-finished product and allocated to the finished product; direct labor costs, which are the wages and related salaries of personnel directly involved in the production of the semi-finished product, and the amount included in the completed portion according to the allocation rules; and manufacturing overhead allocation amounts, which are the portion of indirect costs incurred in the workshop (such as equipment depreciation, water and electricity, auxiliary materials, management personnel wages, etc.) allocated to the completed semi-finished product according to preset allocation standards (such as working hours, output, etc.). All three types of costs have been collected, allocated, and allocated at the cost center level, ensuring that the data entering the "Current Period Input" column represents the net cost of the "completed semi-finished products in this period," rather than the original total amount or unallocated data. This provides an accurate and clearly structured cost basis for subsequent cost transfer when finished products are put into storage.

[0204] According to one embodiment of this application, when a certain intermediate semi-finished product is used for the production of multiple finished products, the transfer-out requirement of the semi-finished product is calculated according to the quantity of each finished product entering the warehouse and its corresponding matching quantity, and then summarized into the same semi-finished product cost ledger for unified accounting.

[0205] 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.

[0206] 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.

[0207] 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:

[0208] Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number;

[0209] 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.

[0210] 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.

[0211] 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.

[0212] Based on the calculated completion and transfer amount, the inventory 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 receipt is updated synchronously to complete the completion cost transfer of the finished products.

[0213] Furthermore, the logical instructions in the aforementioned memory 830 can be implemented as software functional units and, when sold or used as independent products, can be stored in a computer-readable storage medium. Based on this understanding, the technical solution of the present invention, in essence, or the part that contributes to the prior art, or a part of the technical solution, can be embodied in the form of a software product. This computer software product is stored in a storage medium and includes several instructions to cause a computer device (which may be a personal computer, server, or network device, etc.) to execute all or part of the steps of the methods described in the various embodiments of the present invention. The aforementioned storage medium includes various media capable of storing program code, such as USB flash drives, portable hard drives, read-only memory, random access memory, magnetic disks, or optical disks.

[0214] On the other hand, the present invention also provides a computer program product, the computer program product comprising a computer program, the computer program being able to be stored on a non-transitory computer-readable storage medium, and when the computer program is executed by a processor, the computer being able to perform the methods provided by the above methods, the method comprising:

[0215] Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number;

[0216] 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.

[0217] 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.

[0218] 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.

[0219] Based on the calculated completion and transfer amount, the inventory 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 receipt is updated synchronously to complete the completion cost transfer of the finished products.

[0220] In another aspect, the present invention also provides a non-transitory computer-readable storage medium having a computer program stored thereon, which, when executed by a processor, is implemented to perform the methods provided by the above methods, the method comprising:

[0221] Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number;

[0222] 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.

[0223] 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.

[0224] 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.

[0225] Based on the calculated completion and transfer amount, the inventory 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 receipt is updated synchronously to complete the completion cost transfer of the finished products.

[0226] For any parts not mentioned in this application, existing technologies may be used or referenced.

[0227] The various embodiments in this specification are described in a progressive manner. The same or similar parts between the various embodiments can be referred to each other. Each embodiment focuses on describing the differences from other embodiments.

[0228] The above description is merely an embodiment of this application and is not intended to limit the scope of this application. Various modifications and variations can be made to this application by those skilled in the art. Any modifications, equivalent substitutions, improvements, etc., made within the spirit and principles of this application should be included within the scope of the claims of this application.

Claims

1. A method for transferring finished goods driven by a semi-finished product cost ledger, characterized in that, include: Establish a cost ledger for semi-finished products based on the accounting system, accounting organization, accounting policies, accounting period, and product number; The semi-finished product cost ledger is used to uniformly manage the cost of all self-made semi-finished products in each accounting period. After each cost center completes cost collection and allocation, the cost data of completed semi-finished products in the workshop will be automatically summarized and recorded in the current period input column of the semi-finished product cost ledger, specifically as follows: Each cost center completes the allocation of current period expenses, collection of material costs, and cost allocation between finished products and work-in-process at the end of the period according to the parallel carry-forward rules, so that the cost data entering the ledger is the workshop finished cost that has been initially allocated; Based on the product BOM structure, a complete material hierarchy tree is constructed layer by layer from the final finished product downwards. According to the parent-child material quota usage relationship defined in the BOM, the matching quantity of each level of semi-finished product relative to the final finished product is calculated, specifically as follows: Taking the final finished product as the root node, the material composition relationship preset in the product BOM is expanded layer by layer to calculate the quota quantity required for each sub-item semi-finished product relative to a unit of finished product, forming a complete matching quantity mapping relationship from finished product to the bottom layer semi-finished product. When finished products are completed and put into storage, the actual quantity of each semi-finished product transferred out is calculated by multiplying the quantity of the finished product into the quantity of each corresponding semi-finished product. Then, combined with the weighted average unit price recorded in the semi-finished product cost ledger, the completion transfer amount for each semi-finished product is calculated, specifically as follows: The weighted average unit price is calculated by dividing the sum of the beginning inventory amount and the input amount recorded in the semi-finished product cost ledger by the sum of the beginning inventory quantity and the quantity completed and put into storage in the current period, so as to reflect the average cost level of the semi-finished product in the current period. Based on the calculated completion and transfer amount, the inventory 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 receipt is updated synchronously to complete the completion cost transfer of the finished product. The process is executed all at once after calculating the quantity and amount of all semi-finished products transferred out, so that the balance of the semi-finished product ledger and the cost of finished products entering the warehouse are synchronized and consistent in terms of data, thus achieving the matching of material flow and value flow.

2. The method according to claim 1, characterized in that, The data recorded in the current period input column of the semi-finished product cost ledger includes: the direct material cost, direct labor cost, and manufacturing overhead allocation amount of each semi-finished product after being collected and allocated by the cost center during the current accounting period.

3. The method according to claim 1, characterized in that, When a certain intermediate semi-finished product is used in the production of multiple finished products, the transfer-out requirement of the semi-finished product is calculated according to the quantity of each finished product entering the warehouse and its corresponding supporting quantity, and then summarized into the same semi-finished product cost ledger for unified accounting.

4. A computer-readable storage medium having a program stored thereon, characterized in that, When the program is executed by the processor, it implements the steps of the method as described in any one of claims 1-3.

5. An electronic device comprising a memory, a processor, and a program stored in the memory and executable on the processor, characterized in that, When the processor executes the program, it implements the steps of the method as described in any one of claims 1-3.

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