Actual cost accounting method and system based on order-by-batch
By using the actual cost accounting method based on orders and batches, the problem of refining cost accounting under the order-driven production model is solved, enabling precise cost control and profit analysis, and supporting the identification of high-margin products and customers.
Patent Information
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- QIMING INFORMATION TECH
- Filing Date
- 2026-01-27
- Publication Date
- 2026-05-26
AI Technical Summary
Existing cost accounting methods cannot achieve refined cost accounting for personalized product needs under the order-driven production model, especially in production models with small batches, complex designs, and long delivery cycles, where they cannot accurately calculate costs and profits.
The system employs an actual cost accounting method based on orders and batches, controlling both orders and production batches to calculate actual costs and moving average prices at each level, generating cost accounting reports, and conducting order benefit analysis.
It has achieved lean production, agile supply chain, accurate cost accounting and profit insight, and can accurately calculate materials, labor and manufacturing costs down to the order level, and identify high-margin products and customers.
Smart Images
Figure CN122089375A_ABST
Abstract
Description
Technical Field
[0001] This invention relates to the field of cost accounting technology, specifically to a method and system for actual cost accounting based on orders and batches. Background Technology
[0002] Cost accounting refers to the allocation and aggregation of various expenses incurred by an enterprise in its production and operation processes according to certain objects, in order to calculate total cost and unit cost. Cost accounting is usually based on accounting principles and uses currency as the unit of calculation. Cost accounting is an important component of cost management, directly impacting an enterprise's cost forecasting and business decisions. The process of cost accounting first involves reviewing production, operation, and management expenses to determine whether they have occurred, whether they should have occurred, and whether those that have occurred should be included in product costs, thus achieving direct management and control over production, operation, and management expenses and product costs. Secondly, the incurred expenses are allocated and aggregated according to their purpose, calculating the total cost and unit cost of various products, providing accurate cost data for cost management.
[0003] In an order-driven production model, products are customized for specific customers and may only be produced once (leaving behind a large number of disposable materials, BOMs, processes, etc.). The batch size is small, the design and manufacturing of the products are very complex, and the delivery cycle is long, lasting several months or years. Under this production model, the existing cost accounting methods cannot handle the detailed cost accounting of the product's personalized R&D and design process. A method for accurate cost accounting and profit analysis by order and batch is needed. Summary of the Invention
[0004] To address the aforementioned problems, this invention provides a method for actual cost accounting based on orders and batches, comprising the following steps: S1. Calculating the actual cost rate based on orders and production batches; S2. Sorting the products produced in the current period and calculating the actual cost and moving average price level by level from bottom to top according to the sorting; S3. Generating a cost accounting report based on order batches, actual cost rates, and actual costs, and performing order benefit analysis.
[0005] Further, step S1 specifically involves: verifying the quantity of each material actually used in the order based on the order and production batch, handling material discrepancies, and calculating the actual cost rate for the material manufacturing process after inspection. The formula for calculating the actual cost rate is as follows: Actual cost rate = Actual material manufacturing cost / Actual material manufacturing man-hours.
[0006] Furthermore, the specific method for handling material discrepancies is as follows: based on the purchase price difference of the material or the batch of materials, the discrepancy is allocated according to the consumption quantity by tracing back to the final product through self-made semi-finished products; wherein, for self-made components, the cost of replenishment is allocated according to the consumption quantity.
[0007] Furthermore, the sorting of products produced in the current period in step S2 is as follows: production unit < reprocessed unit < final product.
[0008] Furthermore, in step S2, when calculating the actual cost and moving average price level by level, the actual cost of the current level is calculated based on the moving average price calculated in the previous level.
[0009] Furthermore, the formula for calculating the actual cost is as follows: Cumulative actual total cost of materials requisitioned = ∑ Actual quantity of sub-components requisitioned in each period * Moving average price; Completion rate = Standard usage of sub-components * Cumulative completed quantity / Cumulative actual material requisition quantity; Completed quantity = Sub-components in each phase (actual material requisition quantity * completion rate); Work-in-process quantity = Sub-components in each period (actual material requisition quantity - completed quantity); Cumulative cost to completion = ∑ quantity of completed sub-components in each period * moving average price; Work-in-process cost = Cumulative total actual cost of materials issued - Cumulative cost of completion; Actual cost = Cumulative cost of completed work - Cumulative cost of completed work up to the previous period; The formula for calculating the moving average price is as follows: Moving average price = (beginning actual cost + current period actual cost of completed work) / (beginning quantity + current period quantity of completed work).
[0010] Furthermore, the order benefit analysis in step S3 specifically involves identifying high-margin products and customers based on the generated cost accounting report and individual orders.
[0011] A cost accounting system based on order-by-order and batch-by-batch includes an order creation module, an order association module, a cost accounting module, and a benefit analysis module. The order creation module is used to create production orders and sales orders. The order association module is used to associate the created production orders with the sales orders. The cost accounting module is used to perform cost accounting based on the associated production orders and sales orders, combined with the product production completion status. The benefit analysis module is used to perform profit analysis based on the actual costs calculated by the orders, and to identify high-margin products and customers.
[0012] This invention provides a method and system for actual cost accounting based on orders and batches, which has the following beneficial effects: This invention achieves lean production, agile supply chain, and refined cost control through dual-dimensional management of orders and batches; precise cost accounting and profit insight, order-level cost and profit analysis: accurate accounting of materials, labor, and manufacturing costs down to a single order, and identification of high-margin products and customers. Attached Figure Description
[0013] To more clearly illustrate the technical solutions in the embodiments of the present invention or the prior art, the drawings used in the description of the embodiments or the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present invention. For those skilled in the art, other drawings can be obtained based on the structures shown in these drawings without creative effort.
[0014] Figure 1 The method flowchart provided by the present invention. Detailed Implementation
[0015] It should be understood that the specific embodiments described herein are for illustrative purposes only and are not intended to limit the scope of the invention.
[0016] The following detailed description of the implementation method of the present invention is in conjunction with the accompanying drawings. The description is only a partial embodiment and not all embodiments. For clarity, representations and descriptions unrelated to the present invention are omitted in the drawings and description.
[0017] To provide a clearer understanding of the technical features, objectives, and beneficial effects of this invention, the following detailed description of the technical solution is provided. Obviously, the described embodiments are only a portion of the embodiments of this invention, not all of them, and should not be construed as limiting the scope of implementation of this invention. Based on the embodiments of this invention, all other embodiments obtained by those skilled in the art without inventive effort are within the protection scope of this invention.
[0018] like Figure 1 As shown, the present invention provides a method for actual cost accounting based on order and batch, including the following steps: S1. Calculate the actual cost rate based on the order and production batch; S2. Sort the products produced in the current period, and calculate the actual cost and moving average price from bottom to top according to the sorting; S3. Generate a cost accounting report based on the order batch, actual cost rate and actual cost, and perform order benefit analysis.
[0019] Step S1 specifically involves: verifying the quantity of each material actually used in the order based on the order and production batch, handling material discrepancies, and calculating the actual cost rate for the material manufacturing process after inspection; wherein the calculation formula for the actual cost rate is: Actual cost rate = Actual material manufacturing cost / Actual material manufacturing man-hours.
[0020] The specific method for handling material discrepancies is as follows: based on the purchase price difference of the material or the batch of the material, the discrepancy is allocated to the final product through self-made semi-finished products at each level according to the consumption quantity; among them, for self-made components, the cost of replenishment is allocated according to the consumption quantity.
[0021] In step S2, the products produced in the current period are sorted as follows: Production Units < Reprocessed Units < Finished Products. When a production order is partially completed, the principle for calculating the cost of completion / work-in-process cost is: calculate the cost of completion based on the ratio of completed quantity to order quantity started; Work-in-process cost = Input cost - Cost of completion. When calculating actual costs and moving average prices at each level, the actual cost at the current level is calculated based on the moving average price calculated at the previous level. The specific formula for calculating actual costs is: Cumulative actual total cost of materials requisitioned = ∑ Actual quantity of sub-components requisitioned in each period * Moving average price; Completion rate = Standard usage of sub-components * Cumulative completed quantity / Cumulative actual material requisition quantity; Completed quantity = Sub-components in each phase (actual material requisition quantity * completion rate); Work-in-process quantity = Sub-components in each period (actual material requisition quantity - completed quantity); Cumulative cost to completion = ∑ quantity of completed sub-components in each period * moving average price; Work-in-process cost = Cumulative total actual cost of materials issued - Cumulative cost of completion; Actual cost = Cumulative cost of completed work - Cumulative cost of completed work up to the previous period; The formula for calculating the moving average price is as follows: Moving average price = (beginning actual cost + current period actual cost of completed work) / (beginning quantity + current period quantity of completed work).
[0022] The order benefit analysis in step S3 specifically involves identifying high-margin products and customers based on the generated cost accounting report and individual orders.
[0023] It also includes an actual cost accounting system for implementing the above methods, comprising an order creation module, an order association module, a cost accounting module, and a benefit analysis module; the order creation module is used to create production orders and sales orders; the order association module is used to associate the created production orders with the sales orders; the cost accounting module is used to perform cost accounting based on the associated production orders and sales orders, combined with the product production completion status; the benefit analysis module is used to perform profit analysis based on the actual costs after order accounting, and to identify high-margin products and customers.
[0024] Example: In the entire order-driven production process, basic data and logistics are managed by order and batch. In the cost accounting process, procurement costs and manufacturing costs are accurately collected by order and batch to ensure the authenticity and accuracy of the cost of each product. Costs and benefits are analyzed by order to support benefit analysis.
[0025] Taking valve product A1501, a nuclear level 2 swing check valve, as an example, this article explains the steps for calculating the actual cost of products by single unit and by batch. The steps include: calculating the actual rate of cost center and calculating the actual cost of products at multiple levels step by step.
[0026] Cost Center Actual Rate Calculation: Taking the four self-manufactured materials of nuclear power product A1501 check valve as an example, the work center of each process route of each material corresponds to its own cost center. This product accounting example takes the cost center corresponding to the first process route of each material as the explanation of the actual cost center rate calculation process. Cost Center: C1200090 Nuclear Power Material Cutting Cost Center, C1200080 Nuclear Power Assembly Cost Center The cost center of the nuclear power material handling workshop (C1200090) has a total of RMB 420,000 in wages (including wages, social security, housing provident fund, welfare expenses, education expenses, and bonuses, the same below) and a total of RMB 300,000 in manufacturing overhead. The total working hours reported by the cost center for this period's production products are 20,000 hours. Based on the actual operating cost rate = actual operating cost / actual operating hours, the actual labor cost rate for C1200090-A001 is calculated to be RMB 21 / hour; the actual manufacturing overhead cost rate for C1200090-A002 is RMB 15 / hour.
[0027] The C1200080 Nuclear Power Assembly Cost Center has a total of 200,000 yuan in wages (including wages, social security, housing provident fund, welfare expenses, education expenses, and bonuses, the same below) and a total of 300,000 yuan in manufacturing expenses. The total working hours reported by the cost center for this period's production products are 10,000 hours. Based on the actual operating cost rate = actual operating cost / actual operating hours, the actual labor cost rate for C1200080-A001 is calculated to be 20 yuan / hour; the actual manufacturing expense rate for C1200080-A002 is 30 yuan / hour.
[0028] Multi-level actual cost calculation for products: After the month-end cost pre-processing (production completion report, work hour report, expense accounting, etc.) is completed, actual cost accounting begins step by step. First, the actual expense rate of the cost center is calculated. Then, the self-made semi-finished products / products produced in the current period are sorted, starting from the bottom layer of self-made semi-finished products. The actual cost and moving average price of the first layer of self-made semi-finished products are calculated, then the actual cost (using the moving average price calculated from the first layer) and moving average price of the second layer of self-made semi-finished products are calculated, and so on, until the actual cost (using the moving average price calculated from the previous layer) and moving average price of the top-level product are calculated. In this example, the multi-level cost accounting sorting hierarchy is as follows: First layer: C1101 valve body blank (batch 1101), B1302 valve cover (batch 1302); Second layer: B1301 valve body (batch 1301); Third layer: A1501 complete shut-off valve (batch 1501); The above four self-made materials correspond to the same sales order: XD001.
[0029] Production order C1101 was created and issued, with a planned output of 10 units. The standard usage of steel J1 is 2 kg. The production process consists of 4 steps. The 10th step involves cutting round bars on the cutting saw at work center D0000XL1. The standard time for step 10 is 2 hours. Partial material requisition occurred in May, with 16 kg of J1 steel requisitioned according to the quota. The moving average price was 100 yuan / kg, and the actual material requisition cost was 1600 yuan. At the end of the month, there were 5 self-made semi-finished valve body blanks with all processes completed. There were 3 work-in-process items in step 10, and no work-in-process items in other processes. For ease of calculation, only the standard time for step 10 is set; the standard time for other processes is ignored.
[0030] When a production order is partially completed, the rules for calculating completed / work-in-process are as follows: Materials: The cost of completion is calculated based on the standard usage in the order BOM and the moving average price. Work-in-process cost = actual input - cost of completion. Expenses: The cost of completion is calculated based on the standard man-hours of the order process and the actual expense rate. Work-in-process cost = actual input - cost of completion.
[0031] Based on the above formula for calculating actual costs, the following results can be obtained: For production order C1101, the actual cost of the completed valve body blank is 1570 yuan, the actual cost of work-in-process is 942 yuan, and the moving average price is 314 yuan / unit; for production order B1302, the actual cost of the completed valve cover is 696 yuan, the actual cost of work-in-process is 232 yuan, and the moving average price is 116 yuan / unit; for production order B1301, the actual cost of the completed valve body is 1736 yuan, the actual cost of work-in-process is 100 yuan, and the moving average price is 434 yuan / unit; for production order A1501, the actual cost of the completed machine is 1220 yuan, the actual cost of work-in-process is 1220 yuan, and the moving average price is 610 yuan / unit.
[0032] In the sales process, sales orders are created, and in the production process, production orders are created. Production orders are linked to sales orders. When products are completed and put into storage, batch inventory is established according to the production orders. Based on this relationship, multi-dimensional management and accounting of products, sales orders, and batches are achieved in each business process.
[0033] This invention achieves lean production, agile supply chain, and refined cost control through dual-dimensional management of orders and batches; precise cost accounting and profit insight, order-level cost and profit analysis: accurate accounting of materials, labor, and manufacturing costs down to a single order, and identification of high-margin products and customers.
[0034] The above description is merely a preferred embodiment of the present invention. It should be understood that the present invention is not limited to the forms disclosed herein and should not be construed as excluding other embodiments. It can be used in various other combinations, modifications, and environments, and can be altered within the scope of the concept described herein through the above teachings or related technologies or knowledge. Modifications and variations made by those skilled in the art that do not depart from the spirit and scope of the present invention should be within the protection scope of the appended claims.
Claims
1. A method for calculating actual costs based on orders and batches, characterized in that, Includes the following steps: S1. Calculate the actual cost rate based on the order and production batch; S2. Sort the products produced in the current period, and calculate the actual cost and moving average price from bottom to top according to the sorting. S3. Generate cost accounting reports based on order batches, actual cost rates, and actual costs, and conduct order benefit analysis.
2. The method for calculating actual costs based on orders and batches according to claim 1, characterized in that, The S1 step specifically involves: verifying the quantity of each material actually used in the order based on the order and production batch, handling material discrepancies, and calculating the actual cost rate for the material manufacturing process after inspection. The specific formula for calculating the actual cost rate is as follows: Actual cost rate = Actual material manufacturing cost / Actual material manufacturing man-hours.
3. The method for calculating actual costs based on orders and batches according to claim 2, characterized in that, The specific method for handling material discrepancies is as follows: based on the purchase price difference of the material or the batch of materials, the discrepancy is allocated according to the consumption quantity by tracing back to the final product through self-made semi-finished products; among which, for self-made components, the cost of replenishing materials is allocated according to the consumption quantity.
4. The method for calculating actual costs based on orders and batches according to claim 1, characterized in that, The specific ordering of products produced in the current period in step S2 is as follows: production unit < reprocessed unit < final product.
5. The method for calculating actual costs based on orders and batches according to claim 4, characterized in that, In step S2, when calculating the actual cost and moving average price at each level, the actual cost of the current level is calculated based on the moving average price calculated at the previous level.
6. The method for calculating actual costs based on orders and batches according to claim 5, characterized in that, The formula for calculating the actual cost is as follows: Cumulative actual total cost of materials requisitioned = ∑ Actual quantity of sub-components requisitioned in each period * Moving average price; Completion rate = Standard usage of sub-components * Cumulative completed quantity / Cumulative actual material requisition quantity; Completed quantity = Sub-components in each phase (actual material requisition quantity * completion rate); Work-in-process quantity = Sub-components in each period (actual material requisition quantity - completed quantity); Cumulative cost to completion = ∑ quantity of completed sub-components in each period * moving average price; Work-in-process cost = Cumulative total actual cost of materials issued - Cumulative cost of completion; Actual cost = Cumulative cost of completed work - Cumulative cost of completed work up to the previous period; The formula for calculating the moving average price is as follows: Moving average price = (beginning actual cost + current period actual cost of completed work) / (beginning quantity + current period quantity of completed work).
7. The method for calculating actual costs based on orders and batches according to claim 1, characterized in that, The order benefit analysis in step S3 specifically involves identifying high-margin products and customers based on the generated cost accounting report and individual orders.
8. A cost accounting system based on order-by-order and batch-by-batch, used to implement the cost accounting method based on order-by-order and batch-by-batch as described in any one of claims 1 to 7, characterized in that, It includes an order creation module, an order association module, a cost accounting module, and a benefit analysis module; The order creation module is used to create production orders and sales orders; The order association module is used to associate created production orders with sales orders; The cost accounting module is used to perform cost accounting based on the associated production orders and sales orders, combined with the product's production completion status. The benefit analysis module is used to perform profit analysis based on the actual cost after order accounting, and to identify high-margin products and customers.