Material cost reduction method and device, electronic equipment and storage medium
By processing and hierarchically classifying business documents and costs, material flow records are generated, solving the problems of low accuracy and efficiency in material cost calculation in existing technologies, achieving rapid and accurate material cost restoration, and improving adaptability.
Patent Information
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2024-09-29
- Publication Date
- 2026-03-31
AI Technical Summary
With frequent changes in production processes and product switching, existing material cost calculation models have low accuracy and efficiency, are prone to human error in adjustment, and have weak adaptability.
By processing business documents and business costs, each material is hierarchically divided to generate basic data for material flow records. Based on the material flow, quantity records, and material hierarchy records, cost is restored to generate a material cost list, avoiding human intervention.
It enables rapid and accurate material cost restoration in the face of frequent changes in production processes and product switching, improving adaptability and avoiding the risks of frequent adjustments and adjustment errors.
Smart Images
Figure CN121767010A_ABST
Abstract
Description
Technical Field
[0001] This application relates to the field of computer technology, and more specifically, to a method, apparatus, electronic device, and storage medium for material cost reduction. Background Technology
[0002] In process industries and manufacturing, the calculation of material costs is often involved, and this is a crucial step that directly affects a company's profitability and market competitiveness.
[0003] Currently, material costs are mainly calculated using cost calculation algorithms based on production and processing technology models. This requires manual adjustments to the model according to the production and processing process flow to change the pre-defined material settings, thereby altering the model's input and output parameters.
[0004] However, with frequent changes in production processes and product switching, the production process model needs to be adjusted frequently. This leads to a higher risk of model adjustment errors. Furthermore, since the model is modified manually, its adaptability is weak, resulting in lower accuracy and efficiency in material cost restoration. Summary of the Invention
[0005] In view of this, the purpose of this application is to provide a material cost restoration method, apparatus, electronic device and storage medium. By processing business documents and business costs and classifying each material hierarchically, the cost of all materials is restored to obtain the corresponding material cost list. This realizes material cost restoration based on material flow, without the need for human intervention, avoiding the risk of frequent adjustments and adjustment errors, improving adaptability, and being more flexible in cost restoration, enabling fast and accurate material cost restoration.
[0006] In a first aspect, embodiments of this application provide a method for material cost reduction, the method comprising:
[0007] The pre-defined business documents are classified to obtain different types of business documents, and the business documents and pre-defined business costs are converted to obtain the converted calculation basis data; wherein, the calculation basis data includes at least a material flow list, an accounting unit material consumption list, and an accounting unit cost allocation rule;
[0008] The computational base data and the preset inventory list are categorized and summarized to obtain the corresponding material flow record base data; wherein, the material flow record base data includes value stream records, quantity records, material flow records, and procurement, consumption, and output records;
[0009] Each material corresponding to the basic data of the material flow record is hierarchically divided to obtain the corresponding material hierarchical record;
[0010] Based on the material flow record, the quantity record, and the material hierarchy record, the cost of all materials is restored to obtain the corresponding material cost list.
[0011] In one possible implementation, the hierarchical division of each material corresponding to the basic data of the material flow record includes:
[0012] The corresponding material category is determined based on the preset production and processing characteristics; wherein, the material category includes bottom material, final material, recycled material and other materials;
[0013] Based on the material categories, the materials corresponding to each material category are hierarchically divided.
[0014] In one possible implementation, the hierarchical classification of materials based on the material category includes:
[0015] Based on the material preparation model, a corresponding material flow basic table is generated, and based on the material flow basic table, a corresponding material source relationship table is determined;
[0016] The materials in the material source relationship table are de-duplicated, and it is determined whether each material in the de-duplicated material source relationship table is a bottom-level material;
[0017] If so, mark the material as a bottom-level material to determine its level and obtain the corresponding material category table.
[0018] In one possible implementation, the method further includes:
[0019] For the material source relationship table, determine the node materials in the material source relationship table;
[0020] Based on the node material, the source of each material in the material source relationship table is searched cyclically;
[0021] If the source of the target material is not found, the target material is marked as a bottom-level material, and the hierarchy of the target material is marked based on the preset marking.
[0022] In one possible implementation, the hierarchical classification of materials based on the material category includes:
[0023] Based on the material source relationship table, the corresponding target material flow closed loop is determined; wherein, the target material flow closed loop is a material flow closed loop formed by the material produced in the subsequent process of production and processing being used for further processing in the preceding process;
[0024] For the target material flow closed loop, determine all materials involved in the target material flow closed loop, obtain the corresponding circulating materials based on all materials, and mark them.
[0025] In one possible implementation, obtaining the corresponding material level record includes:
[0026] In response to all materials being marked in the material flow base table, a corresponding circular group is determined based on the material category table; wherein, the circular group is a circular group that calculates the hierarchy of all materials;
[0027] Based on the underlying material, the final material, the other materials, and the cycle group, the level of each material is calculated to obtain the corresponding material level record.
[0028] In one possible implementation, the step of performing cost restoration on all materials based on the material flow record, the quantity record, and the material hierarchy record to obtain the corresponding material cost list includes:
[0029] Based on the material flow record, the corresponding value flow record is obtained;
[0030] Based on the material hierarchy record, the quantity record, the value flow record, and the material flow record, the material cost is restored layer by layer from the bottom material in all materials to obtain the corresponding material cost list.
[0031] Secondly, embodiments of this application also provide a material cost reduction device, the device comprising:
[0032] The conversion module is used to classify the preset business documents to obtain different types of business documents, and convert the business documents and preset business costs to obtain the converted calculation basis data; wherein, the calculation basis data includes at least a material flow list, an accounting unit material consumption list, and an accounting unit cost allocation rule;
[0033] The first acquisition module is used to classify and summarize the computational basic data and the preset inventory list to obtain the corresponding material flow record basic data; wherein, the material flow record basic data includes value stream records, quantity records, material flow records and procurement, consumption and output records;
[0034] The second acquisition module is used to perform hierarchical division on each material corresponding to the material flow direction record basic data, and acquire the corresponding material hierarchical record.
[0035] The third acquisition module is used to perform cost restoration on all materials based on the material flow record, the quantity record, and the material hierarchy record to obtain the corresponding material cost list.
[0036] In one possible implementation, the second acquisition module is specifically used for:
[0037] The corresponding material category is determined based on the preset production and processing characteristics; wherein, the material category includes bottom material, final material, recycled material and other materials;
[0038] The materials are hierarchically divided based on the material category.
[0039] In one possible implementation, the second acquisition module is specifically used for:
[0040] Based on the material preparation model, a corresponding material flow basic table is generated, and based on the material flow basic table, a corresponding material source relationship table is determined;
[0041] The materials in the material source relationship table are de-duplicated, and it is determined whether each material in the de-duplicated material source relationship table is a bottom-level material;
[0042] If so, mark the material as a bottom-level material to determine its level and obtain the corresponding material category table.
[0043] In one possible implementation, the device further includes:
[0044] The determination module is used to determine the node materials in the material source relationship table;
[0045] The lookup module is used to iteratively search for the source of each material in the material source relationship table based on the node material;
[0046] The tagging module is used to tag the target material as a bottom-level material in response to the absence of a source for the target material, and to tag the level of the target material based on a preset tag.
[0047] In one possible implementation, the second acquisition module is specifically used for:
[0048] Based on the material source relationship table, the corresponding target material flow closed loop is determined; wherein, the target material flow closed loop is a material flow closed loop formed by the material produced in the subsequent process of production and processing being used for further processing in the preceding process;
[0049] For the target material flow closed loop, determine all materials involved in the target material flow closed loop, obtain the corresponding circulating materials based on all materials, and mark them.
[0050] In one possible implementation, the second acquisition module is specifically used for:
[0051] In response to all materials being marked in the material flow base table, a corresponding circular group is determined based on the material category table; wherein, the circular group is a circular group that calculates the hierarchy of all materials;
[0052] Based on the underlying material, the final material, the other materials, and the cycle group, the level of each material is calculated to obtain the corresponding material level record.
[0053] In one possible implementation, the third acquisition module is specifically used for:
[0054] Based on the material flow record, the corresponding value flow record is obtained;
[0055] Based on the material hierarchy record, the quantity record, the value flow record, and the material flow record, the material cost is restored layer by layer from the bottom material in all materials to obtain the corresponding material cost list.
[0056] Thirdly, embodiments of this application provide an electronic device, including: a processor, a storage medium, and a bus, wherein the storage medium stores machine-readable instructions executable by the processor, and when the electronic device is running, the processor communicates with the storage medium via the bus, and the processor executes the machine-readable instructions to perform the steps of the material cost reduction method as described in any of the first aspects.
[0057] Fourthly, embodiments of this application provide a computer-readable storage medium storing a computer program, which, when executed by a processor, performs the steps of the material cost reduction method described in any one of the first aspects.
[0058] This application provides a material cost restoration method, apparatus, electronic device, and storage medium. It categorizes preset business documents to obtain different types of business documents, converts these documents with preset business costs to obtain converted computational base data, and categorizes and summarizes this computational base data with a preset inventory list to obtain corresponding material flow record base data. It then hierarchically divides each material corresponding to the material flow record base data to obtain corresponding material hierarchical records. Based on the material flow records, quantity records, and material hierarchical records, it restores the cost of all materials to obtain a corresponding material cost list. This application, by processing business documents and business costs, hierarchically dividing each material, and ultimately restoring the cost of all materials to obtain a corresponding material cost list, achieves material cost restoration based on material flow. This eliminates the need for manual intervention, avoids the risk of frequent adjustments and errors, improves adaptability, and is flexible in cost restoration, enabling fast and accurate material cost restoration.
[0059] To make the above-mentioned objectives, features and advantages of this application more apparent and understandable, preferred embodiments are described below in detail with reference to the accompanying drawings. Attached Figure Description
[0060] To more clearly illustrate the technical solutions of the embodiments of this application, the accompanying drawings used in the embodiments will be briefly introduced below. It should be understood that the following drawings only show some embodiments of this application and should not be regarded as a limitation of the scope. For those skilled in the art, other related drawings can be obtained based on these drawings without creative effort.
[0061] Figure 1 This is a flowchart of a material cost reduction method according to an embodiment of this application;
[0062] Figure 2 This is a schematic diagram of the material receiving model;
[0063] Figure 3 This is a schematic diagram of the material preparation model;
[0064] Figure 4 This is a schematic diagram of the computational hierarchy model;
[0065] Figure 5 This is a flowchart of a material cost reduction method according to another embodiment of this application;
[0066] Figure 6 This is a flowchart of a material cost reduction method according to another embodiment of this application;
[0067] Figure 7 This is a flowchart of a material cost reduction method according to another embodiment of this application;
[0068] Figure 8 This is a schematic diagram of the structure of a material cost reduction apparatus according to an embodiment of this application;
[0069] Figure 9 This is a schematic diagram of the structure of an electronic device according to an embodiment of this application. Detailed Implementation
[0070] To make the objectives, technical solutions, and advantages of the embodiments of this application clearer, the technical solutions of the embodiments of this application will be clearly and completely described below with reference to the accompanying drawings. It should be understood that the accompanying drawings in this application are for illustrative and descriptive purposes only and are not intended to limit the scope of protection of this application. Furthermore, it should be understood that the schematic drawings are not drawn to scale. The flowcharts used in this application illustrate operations implemented according to some embodiments of this application. It should be understood that the operations in the flowcharts may not be implemented in sequence, and steps without logical contextual relationships may be reversed or implemented simultaneously. In addition, those skilled in the art, guided by the content of this application, may add one or more other operations to the flowcharts, or remove one or more operations from the flowcharts.
[0071] Furthermore, the described embodiments are merely some, not all, of the embodiments of this application. The components of the embodiments of this application described and illustrated herein can typically be arranged and designed in various different configurations. Therefore, the following detailed description of the embodiments of this application provided in the accompanying drawings is not intended to limit the scope of the claimed application, but merely to illustrate selected embodiments of the application. All other embodiments obtained by those skilled in the art based on the embodiments of this application without inventive effort are within the scope of protection of this application.
[0072] It should be noted that the term "comprising" will be used in the embodiments of this application to indicate the presence of the features declared thereafter, but does not exclude the addition of other features.
[0073] In process industries and manufacturing, material cost calculation is often involved, and it is a crucial step that directly impacts a company's profitability and market competitiveness. Currently, material costs are mainly calculated using cost calculation algorithms based on production and processing technology models. However, this requires manual adjustments to the model according to the production and processing flow to change the pre-defined material allocation, thereby altering the model's input and output parameters.
[0074] However, with frequent changes in production processes and product switching, the production process model needs frequent adjustments, leading to a higher risk of model adjustment errors. Furthermore, because the model is modified manually, its adaptability is weak, resulting in low accuracy and efficiency in material cost restoration. To address this issue, this application provides a material cost restoration method, apparatus, electronic device, and storage medium. By processing business documents and business costs, and classifying each material hierarchically, the cost of all materials is ultimately restored to obtain a corresponding material cost list. This achieves material cost restoration based on material flow, eliminating the need for human intervention, avoiding the risks of frequent adjustments and adjustments errors, improving adaptability, and providing greater flexibility in cost restoration, enabling fast and accurate material cost restoration.
[0075] Figure 1 This is a flowchart of a material cost reduction method according to an embodiment of this application, such as... Figure 1 As shown, the material cost reduction method in this application embodiment may specifically include:
[0076] S101: Classify the preset business documents to obtain different types of business documents, and convert the business documents and preset business costs to obtain the converted calculation basis data.
[0077] In this embodiment, business documents refer to pre-set documents related to material transactions during the production process. Different types of business documents include at least purchasing business documents, production business documents, sales business documents, bills of materials, and inventory lists. Business costs refer to the various costs collected by the accounting unit, also known as the accounting unit cost. The computational basis data refers to the basic data in the material cost restoration algorithm, which includes at least a material flow list, an accounting unit material consumption list, and accounting unit cost allocation rules. The input business documents are classified to obtain different types of business documents. These different types of business documents and business costs are then converted to obtain the computational basis data for subsequent processing. For example... Figure 2 This is a schematic diagram of the material receiving model, such as... Figure 2 As shown, the material receiving model organizes and classifies business documents, namely purchase business documents, production business documents, sales business documents, bill of materials and inventory list. After the accounting unit has collected all costs, the classified business documents and the costs collected by each accounting unit are converted in the model together, and the output material flow list, accounting unit material consumption list and accounting unit cost allocation rules are output.
[0078] It should be noted that when classifying the pre-defined business documents, the business documents are classified based on industry characteristics. For example, in a conventional sense, the business data of this industry can be divided into procurement data, material requisition data, production data, product receiving data (e.g., products from the production workshop to the sales inventory location or products that have passed quality inspection) and sales data. The business documents can then be classified according to these data categories.
[0079] Those skilled in the art will understand that when calculating the cost of intermediate products, semi-finished products, and finished products in the production process, in addition to the costs of raw materials, auxiliary materials, fuel, power, etc. consumed in the processing, the wages and performance of production workers, the depreciation of production equipment or facilities, the wages and performance of workshop or department management personnel allocated to them, and other expenses consumed by the workshop or department, etc.
[0080] Therefore, based on business documents, the costs collected from business documents and accounting units are summarized and organized, and transformed into the basic data for calculation in the material cost restoration algorithm. This yields a material flow list, which facilitates subsequent material cost restoration based on material flow and enables rapid and accurate material cost restoration.
[0081] S102, classify and summarize the basic data of the calculation and the preset inventory list to obtain the corresponding basic data of material flow record.
[0082] In this embodiment, the inventory list is a pre-set inventory list data, and the material flow record basic data is the basic data representing the flow of materials. The computational basic data and the inventory list are categorized and summarized to obtain the corresponding material flow record basic data for subsequent processing. The material flow record basic data includes value stream records, quantity records, material flow records, and procurement, consumption, and output records (this application describes procurement, consumption, and output records as a whole). For example, Figure 3 This is a schematic diagram of the material preparation model, such as... Figure 3 As shown, the input includes the material flow list (i.e., material output list) of the above embodiment, the material consumption list and cost allocation rules of the accounting unit included in the basic data of the calculation, and the inventory list. After processing by the six sub-models of the material preparation model, the output includes value stream records, quantity records, procurement, consumption, output records, and material flow records. For example, such as... Figure 3As shown, the material preparation model includes six sub-models: Value Flow Model, Source of Value Model, Process for Accounting Unit Model, Process Category Model, Quantity Records Model, and Value Records Model.
[0083] Among them, the value flow model is used to record the value flow of the accounting unit, such as: the accumulated cost of the accounting unit flows into the output materials of the equipment, and intermediate products transfer their own value to another material; the value source model is used to record the value source of the accounting unit, such as: the cost accumulated by the accounting unit comes from the consumption of raw materials and intermediate products, and the transfer of materials between production plants; the production process model forms the reconciliation relationship in the accounting unit. If the accounting unit has multiple processing schemes during the accounting period, they are distinguished by the production process. The production process model is associated with the output materials with the production process as the dimension; the production category model is used to define the production method of the output materials, such as: equipment output method, material transfer method (e.g., the product is downgraded from a superior product to a qualified product after quality inspection); the quantity recording model is used to integrate the beginning inventory quantity, total output, total consumption, and ending inventory of materials; the value recording model is used to integrate the beginning inventory value, total output value (generally the standard cost estimated value), total consumption value (generally the standard cost estimated value), and ending inventory value (generally the standard cost estimated value) of materials.
[0084] Therefore, by classifying and summarizing business data and various costs, basic data for material flow records can be obtained, which is conducive to subsequent material cost restoration based on material flow and facilitates rapid and accurate material cost restoration.
[0085] S103, perform hierarchical division on each material corresponding to the basic data of material flow record, and obtain the corresponding material hierarchical record.
[0086] In this embodiment of the application, the material hierarchy record refers to the record of each material's hierarchy corresponding to the basic data of the material flow record. Based on the value stream record, quantity record, procurement, consumption, and output record, and the material flow record and procurement, consumption, and output record obtained in step S102, each material corresponding to the basic data of the material flow record is hierarchically divided to obtain the corresponding material hierarchy record for subsequent processing. For example, Figure 4 This is a schematic diagram of the computational hierarchy model, such as... Figure 4As shown, by inputting value stream records, quantity records, material flow records, and procurement, consumption, and output records, material-level records can be output.
[0087] Therefore, by hierarchically classifying the materials corresponding to the basic data of material flow records, a hierarchical classification based on material flow is achieved, laying the foundation for value flow for subsequent cost restoration.
[0088] S104. Based on the material flow record, quantity record, and material hierarchy record, perform cost restoration on all materials to obtain the corresponding material cost list.
[0089] In this embodiment of the application, the material cost list is the list obtained after cost restoration of all materials. The material cost list represents the realization of material cost restoration. Based on the material flow record, quantity record obtained in step S102 and the material hierarchy record obtained in step S103, the cost of all materials is restored to obtain the material cost list, so as to realize material cost restoration.
[0090] Therefore, by performing cost restoration on all materials, a corresponding material cost list is obtained, realizing cost restoration based on material flow. In cases of frequent changes in production processes and frequent product switching, no manual adjustment is required, avoiding human intervention in material-oriented models. At the same time, it is more flexible in cost restoration, enabling quick and accurate material cost restoration and improving the precision of enterprise cost accounting.
[0091] The material cost restoration method provided in this application classifies preset business documents to obtain different types of business documents, converts the business documents and preset business costs to obtain converted calculation basis data, classifies and summarizes the calculation basis data and preset inventory list to obtain corresponding material flow record basis data, divides each material corresponding to the material flow record basis data into levels to obtain corresponding material level records, and restores the cost of all materials based on the material flow records, quantity records, and material level records to obtain the corresponding material cost list. This material cost restoration method, by processing business documents and business costs, dividing each material into levels, and finally restoring the cost of all materials to obtain the corresponding material cost list, achieves material cost restoration based on material flow, without human intervention, avoiding the risk of frequent adjustments and adjustments errors, improving adaptability, and being more flexible in cost restoration, enabling fast and accurate material cost restoration.
[0092] Furthermore, such as Figure 5 As shown, step S103 in the above embodiment, "dividing each material corresponding to the basic data of material flow direction records into hierarchical levels," may specifically include the following steps:
[0093] S501, determine the corresponding material category based on the preset production and processing characteristics.
[0094] In this embodiment of the application, the production and processing technology characteristics are the pre-set process characteristics of material production and processing, and the material category is the classification of materials. The material category includes bottom material, final material, recycled material and other materials. The corresponding material category is determined based on the pre-set production and processing technology characteristics. That is, the material category is defined according to the enterprise's production and processing technology characteristics for subsequent processing.
[0095] It should be noted that bottom-level materials are purchased materials or materials that have not been processed or produced in the current period; final materials are final products or materials that have not been further processed; circulating materials are materials involved in the closed loop of material flow formed when materials produced in the later process are used for further processing in the earlier process during the enterprise's production and processing; other materials are materials other than the above three situations (bottom-level materials, final materials, and circulating materials).
[0096] S502, classify materials into hierarchical levels based on material categories.
[0097] In this embodiment of the application, the materials are hierarchically divided according to the material categories determined in step S501, i.e., the materials corresponding to each material category, for subsequent processing. It should be noted that hierarchically dividing the materials corresponding to each material category means marking the material level of each material.
[0098] It should be noted that this application does not impose too many restrictions on the specific method of classifying materials according to material category, and can be set according to the actual situation.
[0099] In some implementations, when the material category is a bottom-level material, a corresponding material flow base table is generated based on the material preparation model, and a corresponding material source relationship table is determined based on the material flow base table; the materials in the material source relationship table are deduplicated, and it is determined whether each material in the deduplicated material source relationship table is a bottom-level material; if so, the material is marked as a bottom-level material to determine the level of the material and obtain the corresponding material category table.
[0100] For example, based on the material flow base table generated from the material preparation model, a material source relationship table is formed, as shown in the following table:
[0101] NODE LIST A B,C,D B A,D F A,E,H …… ……
[0102] In this table, NODE represents the materials produced or received by each accounting unit, and LIST represents the source materials for each material in the NODE column. Next, the materials in the resulting material source relationship table are deduplicated, and it is determined whether they are bottom-level materials. If they are bottom-level materials, their level is determined, forming a material category table. This process identifies the bottom-level materials and records their levels. The material category table is shown below:
[0103] NODE MARK VRNZK KALST CYCLE A B I 1 C X I 1 ……
[0104] Among them, NODE represents the list of NODEs in the material source relationship table; MARK is used to mark whether the material has been run; VRNZK is used to mark whether the material is a bottom-level material; KALST is used to record the material level.
[0105] It should be noted that, for the material source relationship table, the node materials in the table are identified; based on the node materials, the source of each material in the table is searched cyclically; if no source is found for a target material, the target material is marked as a bottom-level material, and its level is marked based on a preset mark. For example, if the preset mark is 1, the source of each material is searched cyclically based on the node materials in the material source relationship table. If no source is found for a certain material in the current material source relationship table, this material is marked as a bottom-level material, and its level is marked as 1.
[0106] Furthermore, for the target material, its source material is determined; in response to the source material's level being 1, the target material's level is marked as 2, and so on, accumulating the marked levels of the target material. Here, the target material is the bottom-level material from which the source material is determined. For example, if this material is marked as a bottom-level material and its level is 1, and if the material's corresponding source material's level is 1, then this material's level is marked as 2, and so on, accumulating the marked levels.
[0107] Continuing, if the target material originates from multiple sources, the source material with the highest level is selected. The level of this highest-level source material is then used as a benchmark to determine the level of the target material. For example, if the target material in the above example originates from multiple sources, the level is incremented by 1 based on the highest-level material.
[0108] In some implementations, a corresponding material flow relationship table is determined based on the material flow base table, and the materials in the material flow relationship table are de-duplicated; it is then determined whether each material in the de-duplicated material flow relationship table is a final material; if so, the material is marked as a final material and stored in the material category table. For example, a material flow relationship table is formed based on the material flow base table to determine the material flow relationship. The specific material flow relationship table is shown in the table below:
[0109] NODE LIST A B,C,D B A,D F A,E,H …… ……
[0110] In this table, NODE represents materials consumed by each accounting unit or materials whose value is transferred; LIST represents materials that receive value for each material in the NODE column. Next, the materials in the resulting material flow relationship table are deduplicated, and it is determined whether they are final materials. If they are final materials, they are marked and stored in the material category table. It should be noted that although this material flow relationship table and the aforementioned material source relationship table have the same form, their contents (NODE and LIST columns) are different.
[0111] It should be noted that, for the material flow relationship table, the node materials in the table are identified; based on the node materials, the destination of each material in the material flow relationship table is searched cyclically; if no other material is found to originate from a material (i.e., a material has no destination), then that material is marked as the final material. For example, based on the node materials in the material flow relationship table, the destination of each material is searched cyclically; if no material is found to originate from a certain material in the current material flow relationship table, then that material is marked as the final material.
[0112] In some implementations, a target material flow closed loop is determined based on a material source relationship table. For each target material flow closed loop, all materials involved in the closed loop are identified, and corresponding circulating materials are obtained and marked. The target material flow closed loop is a material flow closed loop formed by materials produced in a subsequent process being used for further processing in a preceding process. For example, based on the material source relationship table, all materials involved in the material flow closed loop formed by materials produced in a subsequent process being used for further processing in a preceding process are identified and marked. Optionally, in response to a node material having a source material present in the node material or a subsequent source material appearing in the node material, the node material is marked as a circulating material. For example, based on the node materials in the material source relationship table, the source of each material is searched cyclically. When a source material involved in a node material in the current material source relationship table exists in the node material, or its subsequent source material appears in the node material, it needs to be marked as a circulating material, and all related materials are in this cycle. It should be noted that when recording cycles and their related material groups, the level at which the cycle is located should be recorded based on the underlying material level.
[0113] In some implementations, for a material flow base table, materials that are not marked in the base table are identified and marked as other materials. For example, all materials that are not marked are marked as other materials.
[0114] Therefore, material categories are determined based on the characteristics of production and processing technology, and hierarchical division is carried out based on the material flow direction. Materials are managed and calculated in layers, serving as the value flow basis for the subsequent cost restoration model. This optimizes cost calculation and enables value transfer to be completed according to the material flow direction. In the event of frequent changes in production processes and frequent product switching, no manual adjustment is required, avoiding human intervention in material-oriented models. This further avoids the risks of frequent adjustments and adjustment errors, and improves adaptability.
[0115] Furthermore, such as Figure 6 As shown, step S103 in the above embodiment, "obtaining the corresponding material level record", may specifically include the following steps:
[0116] S601, in response to all materials in the material flow base table being marked, the corresponding cycle group is determined based on the material category table.
[0117] In this embodiment of the application, the circular group is a circular group that calculates the hierarchy of all materials. After all materials in the material flow base table have been marked, the corresponding circular group is determined based on the material category table for subsequent processing.
[0118] S602 calculates the level of each material based on the bottom material, the final material, other materials, and the cycle group, and obtains the corresponding material level record.
[0119] In this embodiment, after determining the corresponding cyclic group based on the material category table in step S601, the level of each material is calculated according to the bottom material, final material, other materials, and the cyclic group obtained in step S601 in the above embodiment, thereby obtaining the corresponding material level record. Specifically, after marking the materials, the level calculation of the cyclic materials is performed based on the material category table, according to the marked bottom material, final material, other materials, and cyclic group. For example, as... Figure 4 As shown, in the calculation hierarchy model, the hierarchy is calculated based on the bottom material, the final material, other materials and the cycle group, and the material hierarchy record is output.
[0120] Optionally, based on the bottom material with a preset label (e.g., 1), the level of each material is calculated to obtain the corresponding material level record. That is, the level of each material is calculated based on the bottom level 1 material.
[0121] Therefore, by employing an iterative algorithm to solve the cost calculation problem of cyclical material clusters, cost calculation is optimized, enabling value transfer based on material flow. This eliminates the need for manual adjustments in situations with frequent changes in production processes and product switching, avoiding the human intervention required by material-oriented models. Furthermore, it mitigates the risks of frequent and erroneous adjustments, thus improving adaptability. Further, such as... Figure 7As shown, step S104 in the above embodiment, "reconstructing the cost of all materials based on material flow records, quantity records, and material hierarchy records to obtain the corresponding material cost list," may specifically include the following steps:
[0122] S701, obtain the corresponding value flow record based on the material flow record.
[0123] In this embodiment of the application, a value flow record is formed based on the material flow record for subsequent processing.
[0124] S702, based on material hierarchy records, quantity records, value flow records and material flow records, restores the material cost layer by layer from the bottom material in all materials to obtain the corresponding material cost list.
[0125] In this embodiment of the application, based on the material hierarchy record, quantity record, material flow record and value flow record obtained in step S701 obtained in the above embodiment, cost restoration is performed on all materials. Specifically, based on the material hierarchy record, the material cost is restored layer by layer from the bottom material to finally obtain the corresponding material cost list.
[0126] It should be noted that, in response to a material being a recyclable material, the value of that material is carried forward based on a preset iterative calculation method, and the carry-forward stops when the value of the material approaches 0. The iterative calculation method refers to the pre-set method for iteratively calculating the value of recyclable materials. For example, when encountering a recyclable material, the value carry-forward will use an iterative calculation method until the carry-forward value approaches 0 (generally set to 15 decimal places), at which point the carry-forward of that recyclable material stops.
[0127] Clearly, the material cost reduction method in this application is based on business documents. The business documents are transformed into business flows through a data receiving model, a data preparation model, and a calculation hierarchy model. The materials involved in the business flows are then integrated into material flow directions, and finally, a value stream is formed based on these integrated material flow directions. The material cost reduction method combines material flow directions and value streams to reduce material costs. Material clusters that form a value loop are iteratively allocated until their value approaches zero.
[0128] Therefore, by restoring the cost of materials based on the material flow and value flow, the material cost can be calculated quickly and accurately, improving the precision of enterprise cost accounting.
[0129] Figure 8 This is a flowchart of a material cost reduction apparatus according to an embodiment of this application, as follows: Figure 8 As shown, the material cost reduction device 800 of this application embodiment may specifically include:
[0130] The conversion module 801 is used to classify the preset business documents to obtain different types of business documents, and to convert the business documents and preset business costs to obtain the converted calculation basis data; wherein, the calculation basis data includes at least the material flow list, the accounting unit material consumption list and the accounting unit cost allocation rules.
[0131] The first acquisition module 802 is used to classify and summarize the basic data of the calculation and the preset inventory list to obtain the corresponding basic data of the material flow record; wherein, the basic data of the material flow record includes value stream record, quantity record, material flow record and purchase, consumption and output record.
[0132] The second acquisition module 803 is used to divide each material corresponding to the basic data of material flow record into levels and acquire the corresponding material level record.
[0133] The third acquisition module 804 is used to perform cost restoration on all materials based on material flow records, quantity records, and material hierarchy records to obtain the corresponding material cost list.
[0134] In one possible implementation, the second acquisition module is specifically used for:
[0135] The corresponding material category is determined based on the preset production and processing characteristics; among which, the material category includes bottom material, final material, recycled material and other material;
[0136] The materials are hierarchically divided based on their material categories.
[0137] In one possible implementation, the second acquisition module is specifically used for:
[0138] Based on the material preparation model, a corresponding material flow basic table is generated, and based on the material flow basic table, a corresponding material source relationship table is determined;
[0139] Deduplicat materials in the material source relationship table and determine whether each material in the deduplicated material source relationship table is a bottom-level material;
[0140] If so, mark the material as a bottom-level material to determine its level and obtain the corresponding material category table.
[0141] In one possible implementation, the material cost reduction device further includes:
[0142] The determination module is used to determine the node materials in the material source relationship table.
[0143] The lookup module is used to iteratively search for the source of each material in the material source relationship table based on the node material.
[0144] The tagging module is used to tag the target material as a bottom-level material in response to the absence of a source for the target material, and to tag the level of the target material based on a preset tag.
[0145] In one possible implementation, the second acquisition module is specifically used for:
[0146] Based on the material source relationship table, the corresponding target material flow closed loop is determined; where the target material flow closed loop is the material flow closed loop formed by the material produced in the subsequent process of production and processing being used for further processing in the preceding process.
[0147] For the target material flow closed loop, identify all materials involved in the target material flow closed loop, obtain the corresponding circulating materials based on all materials, and mark them.
[0148] In one possible implementation, the second acquisition module is specifically used for:
[0149] In response to all materials being marked in the material flow base table, the corresponding circular group is determined based on the material category table; where the circular group is a circular group that calculates the hierarchy of all materials;
[0150] Based on the bottom material, the final material, other materials, and the cycle group, the level of each material is calculated to obtain the corresponding material level record.
[0151] In one possible implementation, the third acquisition module is specifically used for:
[0152] The corresponding value flow record is obtained based on the material flow record;
[0153] Based on material hierarchy records, quantity records, value flow records, and material flow records, the material cost is reconstructed layer by layer from the bottom material in all materials to obtain the corresponding material cost list.
[0154] The material cost restoration device provided in this application classifies preset business documents to obtain different types of business documents, converts the business documents and preset business costs to obtain converted calculation basis data, classifies and summarizes the calculation basis data and preset inventory list to obtain corresponding material flow record basis data, divides each material corresponding to the material flow record basis data into levels to obtain corresponding material level records, and restores the cost of all materials based on the material flow records, quantity records, and material level records to obtain the corresponding material cost list. The material cost restoration device of this application, by processing business documents and business costs, dividing each material into levels, and finally restoring the cost of all materials to obtain the corresponding material cost list, realizes material cost restoration based on material flow, without human intervention, avoiding the risk of frequent adjustments and adjustments errors, improving adaptability, and being more flexible in cost restoration, enabling fast and accurate material cost restoration.
[0155] like Figure 9 As shown in the embodiment of this application, an electronic device 900 includes a processor 901, a memory 902, and a bus. The memory 902 stores machine-readable instructions executable by the processor 901. When the electronic device is running, the processor 901 communicates with the memory 902 via the bus, and the processor 901 executes the machine-readable instructions to perform the steps of the material cost reduction method described above.
[0156] Specifically, the memory 902 and processor 901 mentioned above can be general-purpose memory and processor, without any specific limitations. When the processor 901 runs the computer program stored in the memory 902, it can execute the above-mentioned material cost reduction method.
[0157] Corresponding to the above-described material cost restoration method, this application embodiment also provides a computer-readable storage medium storing a computer program, which, when executed by a processor, performs the steps of the above-described material cost restoration method.
[0158] Those skilled in the art will clearly understand that, for the sake of convenience and brevity, the specific working processes of the systems and devices described above can be referred to the corresponding processes in the method embodiments, and will not be repeated here. In the several embodiments provided in this application, it should be understood that the disclosed systems, devices, and methods can be implemented in other ways. The device embodiments described above are merely illustrative. For example, the division of modules is only a logical functional division, and in actual implementation, there may be other division methods. Furthermore, multiple modules or components can be combined or integrated into another system, or some features can be ignored or not executed. Another point is that the displayed or discussed mutual coupling or direct coupling or communication connection can be through some communication interfaces; the indirect coupling or communication connection of devices or modules can be electrical, mechanical, or other forms.
[0159] The modules described as separate components may or may not be physically separate. The components shown as modules may or may not be physical units; that is, they may be located in one place or distributed across multiple network units. Some or all of the units can be selected to achieve the purpose of this embodiment according to actual needs.
[0160] In addition, the functional units in the various embodiments of this application can be integrated into one processing unit, or each unit can exist physically separately, or two or more units can be integrated into one unit.
[0161] If the aforementioned functions are implemented as software functional units and sold or used as independent products, they can be stored in a processor-executable, non-volatile, computer-readable storage medium. Based on this understanding, the technical solution of this application, in essence, or the part that contributes to the prior art, or a portion of the technical solution, can be embodied in the form of a software product. This computer software product is stored in a storage medium and includes 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 deployment methods described in the various embodiments of this application. The aforementioned storage medium includes various media capable of storing program code, such as USB flash drives, portable hard drives, ROM, RAM, magnetic disks, or optical disks.
[0162] The above are merely specific embodiments of this application, but the scope of protection of this application is not limited thereto. Any variations or substitutions that can be easily conceived by those skilled in the art within the scope of the technology disclosed in this application should be included within the scope of protection of this application. Therefore, the scope of protection of this application should be determined by the scope of the claims.
Claims
1. A method for restoring material costs, characterized in that, The method includes: The pre-defined business documents are classified to obtain different types of business documents, and the business documents and pre-defined business costs are converted to obtain the converted calculation basis data; wherein, the calculation basis data includes at least a material flow list, an accounting unit material consumption list, and an accounting unit cost allocation rule; The computational base data and the preset inventory list are categorized and summarized to obtain the corresponding material flow record base data; wherein, the material flow record base data includes value stream records, quantity records, material flow records, and procurement, consumption, and output records; Each material corresponding to the basic data of the material flow record is hierarchically divided to obtain the corresponding material hierarchical record; Based on the material flow record, the quantity record, and the material hierarchy record, the cost of all materials is restored to obtain the corresponding material cost list.
2. The method according to claim 1, characterized in that, The hierarchical division of each material corresponding to the basic data of the material flow record includes: The corresponding material category is determined based on the preset production and processing characteristics; wherein, the material category includes bottom material, final material, recycled material and other materials; The materials are hierarchically divided based on the material category.
3. The method according to claim 2, characterized in that, The hierarchical classification of materials based on the material category includes: Based on the material preparation model, a corresponding material flow basic table is generated, and based on the material flow basic table, a corresponding material source relationship table is determined; The materials in the material source relationship table are de-duplicated, and it is determined whether each material in the de-duplicated material source relationship table is a bottom-level material; If so, mark the material as a bottom-level material to determine its level and obtain the corresponding material category table.
4. The method according to claim 3, characterized in that, The method further includes: For the material source relationship table, determine the node materials in the material source relationship table; Based on the node material, the source of each material in the material source relationship table is searched cyclically; If the source of the target material is not found, the target material is marked as a bottom-level material, and the hierarchy of the target material is marked based on the preset marking.
5. The method according to claim 4, characterized in that, The hierarchical classification of materials based on the material category includes: Based on the material source relationship table, the corresponding target material flow closed loop is determined; wherein, the target material flow closed loop is a material flow closed loop formed by the material produced in the subsequent process of production and processing being used for further processing in the preceding process; For the target material flow closed loop, determine all materials involved in the target material flow closed loop, obtain the corresponding circulating materials based on all materials, and mark them.
6. The method according to claim 3, characterized in that, The step of obtaining the corresponding material level record includes: In response to all materials being marked in the material flow base table, a corresponding circular group is determined based on the material category table; wherein, the circular group is a circular group that calculates the hierarchy of all materials; Based on the underlying material, the final material, the other materials, and the cycle group, the level of each material is calculated to obtain the corresponding material level record.
7. The method according to claim 3, characterized in that, The process of restoring the cost of all materials based on the material flow record, the quantity record, and the material hierarchy record to obtain the corresponding material cost list includes: Based on the material flow record, the corresponding value flow record is obtained; Based on the material hierarchy record, the quantity record, the value flow record, and the material flow record, the material cost is restored layer by layer from the bottom material in all materials to obtain the corresponding material cost list.
8. A material cost reduction device, characterized in that, The device includes: The conversion module is used to classify the preset business documents to obtain different types of business documents, and convert the business documents and preset business costs to obtain the converted calculation basis data; wherein, the calculation basis data includes at least a material flow list, an accounting unit material consumption list, and an accounting unit cost allocation rule; The first acquisition module is used to classify and summarize the computational basic data and the preset inventory list to obtain the corresponding material flow record basic data; wherein, the material flow record basic data includes value stream records, quantity records, material flow records and procurement, consumption and output records; The second acquisition module is used to perform hierarchical division on each material corresponding to the material flow direction record basic data, and acquire the corresponding material hierarchical record. The third acquisition module is used to perform cost restoration on all materials based on the material flow record, the quantity record, and the material hierarchy record to obtain the corresponding material cost list.
9. An electronic device, characterized in that, include: The device includes a processor, a memory, and a bus. The memory stores machine-readable instructions executable by the processor. When the electronic device is running, the processor communicates with the memory via the bus. When the machine-readable instructions are executed by the processor, the steps of the material cost reduction method as described in any one of claims 1 to 7 are performed.
10. A computer-readable storage medium, characterized in that, The computer-readable storage medium stores a computer program that, when executed by a processor, performs the steps of the material cost reduction method as described in any one of claims 1 to 7.