CN116843367A - Process standard cost accounting method for complex machining process - Google Patents
Process standard cost accounting method for complex machining process Download PDFInfo
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Abstract
The invention discloses a procedure standard cost accounting method for a complex processing procedure, which comprises the following steps: maintaining basic information of cost accounting; according to basic information and related definitions of the cost of the product, a calculation model of standard cost is formulated; and performing simulation calculation, confirmation, archiving and statistical analysis on the standard cost. In the method of the invention, each department of the company maintains basic data in standard cost accounting, and the standard cost of the product is divided into three types of fees: material cost, processing cost and external auxiliary cost; the standard cost and the check unit price of the product can be automatically obtained by only inputting data into a system by a check staff, and the problems of high manual check standard cost, high error rate and large workload are successfully solved by the method.
Description
Technical Field
The invention relates to a procedure standard cost accounting method for a complex machining process.
Background
Standard costs refer to the cost of producing finished products in the company under the conditions of prior art and normal operation of the various processes, which provides data support for company product structure adjustments, performance assessment and lead decisions by the various departments. The existing standard cost accounting method has many defects, price data on various access library receipts are searched in the electronic table file by a price staff, planning price data for maintaining the ERP is required to be manually input from an ERP system to the receipts, and the whole process consumes much manpower to search, maintain and adjust. The manual accounting standard cost has the advantages of large workload, long time consumption and easy error, and the standard cost is not easy to dynamically adjust when a single project is changed.
Disclosure of Invention
In order to solve the technical problems, the invention provides a process standard cost accounting method for complex processing procedures, which is simple in algorithm and high in accuracy.
The technical scheme for solving the problems is as follows: a procedure standard cost accounting method facing complex processing procedure comprises the following steps:
step S1: maintaining basic information of cost accounting;
step S2: according to basic information and related definitions of the cost of the product, formulating calculation models of standard cost of different processing modes;
step S3: and performing simulation calculation, confirmation, archiving and statistical analysis on the standard cost.
In the step S1, according to the processing and assembling process of the parts, the components and the products of the process flow, the standard cost of the products is calculated according to the accumulation of the material cost, the processing cost and the external cooperation Fei Fenxiang; the material cost is calculated by the cost BOM, the cost item, the cost detail item, the corresponding relation between the material and the cost item, the planning price and the adjustment price; the processing cost is calculated by the cost BOM, the process working procedure, the standard rate of the working center, the complex coefficient, the weight of the materials and the working hour quota;
the basic information of cost accounting comprises nine branches, which are cost BOM maintenance, process procedure maintenance, cost project maintenance, material attribution definition, material price maintenance, work center rate maintenance, material processing complexity coefficient maintenance, working hour maintenance and outer cooperative cost maintenance respectively.
In the step S2, the calculation model of the standard cost includes a standard cost material fee calculation, a standard cost processing fee calculation and a standard cost external cooperation fee calculation.
In the above procedure standard cost accounting method for complex processing procedure, in step S2, the procedure of standard cost material fee accounting is as follows:
cost item and cost detail item maintenance: before standard cost calculation is carried out, a cost item and a cost detail item are correctly maintained, the cost item and the cost detail item are initial basic data, and are defined according to the company cost accounting management and control requirements;
cost BOM maintenance: before standard cost calculation is carried out, the cost BOM is correctly maintained, the product manufacturing BOM is read in, the condition that the manufacturing BOM used by a production organization and the cost accounting BOM are different is considered, the cost BOM data are maintained, and the cost accounting object, the cost BOM structure, the material self-making and purchasing property, the material standard consumption quota and the rejection rate are confirmed;
material attribution maintenance: before standard cost calculation is carried out, accurately maintaining cost detail items corresponding to outsourcing materials, wherein the outsourcing materials comprise raw materials, standard parts and parts which are directly purchased from the market; the maintenance mode of material attribution comprises the following steps: according to the material maintenance, maintaining the attribution of cost detail items one by one for each material; maintaining according to the material financial category, and attributing to mass maintenance cost detail items of materials belonging to each financial category; according to the default warehouse maintenance of the materials, attributing the batch maintenance cost detail items of the materials belonging to each warehouse;
and (3) material price maintenance: the finance department correctly maintains the planned price of outsourcing materials in the material definition before standard cost calculation is carried out; standard cost calculation supports calculation according to two prices of a planning price and an adjusting price, and reads the planning price of the material in the material definition so as to be used for standard cost calculation according to the planning price; when updating the planned price, maintenance is needed in material definition, and updating and reading of the planned price of the material is performed; when the standard cost simulation calculation is considered, the requirement for adjusting the material price is met, and the adjustment price is defined for the material read in the planned price so as to be used for standard cost calculation according to the adjustment price;
standard cost simulation calculation and query: the finance carries out simulation calculation on the standard cost, confirms the product to be calculated during calculation, and confirms the consumption quota and the material price; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the business requirement of cost accounting, the consumption quota is adjusted, and the material price is recalculated for a plurality of times;
standard cost validation and query: the finance selects a version which can be used as a formal result from the simulation cost result to carry out confirmation operation, and the confirmed price of the part is automatically fed back to the planned price attribute in the material basic information; multidimensional query of the confirmed standard cost from total cost, cost item detail and work center cost item detail; after the standard cost result is confirmed, synchronously updating standard cost data of corresponding products in the material definition;
standard cost archiving and querying: when the accounting department needs to carry out new rounds of product standard cost accounting and the original standard cost accounting result needs to be reserved, carrying out standard cost archiving, and transferring the advanced standard cost into history so as to execute new standard cost accounting; the historical data is queried in multiple dimensions from the total cost, cost project detail, and work center cost project detail for the archived standard cost.
In the above procedure standard cost accounting method for complex processing procedure, in step S2, the material cost accounting rules include: the standard cost accounting mode adopts a step-by-step accounting mode from bottom to top according to the cost BOM, wherein the father term cost = the cost corresponding to the father term calculated at this time + the detailed cost corresponding to the child term product;
material cost = material consumption quota (1 + rejection rate) material plan price;
if the auxiliary materials such as paint and welding wire are included in the cost BOM, calculation is performed with time consuming to check the parent materials, and calculation is not performed when the auxiliary materials are not included in the cost BOM.
In the above procedure standard cost accounting method for complex processing procedure, in step S2, the procedure of standard cost processing fee accounting is as follows:
and (3) maintaining the process procedures: before standard cost calculation is carried out, the process department correctly maintains the process working procedure, working procedure processing unit and working center data of the self-made processing parts;
maintaining complex coefficients of material processing: the financial department draws a head and cooperates with the process department, before standard cost calculation is carried out, the complex coefficient of material processing is correctly maintained, and the complex coefficient is determined according to the processing process complexity of the product;
and (3) maintaining the weight of materials: before standard cost calculation is carried out, the process department correctly maintains material weight data of materials, and the material weight is determined according to products;
man-hour quota maintenance: before standard cost calculation is carried out, the process department correctly maintains the man-hour quota information in the process route definition, and the man-hour quota determines the corresponding processing process time of a unit product;
maintenance of standard rates of a working center: the financial department correctly maintains the standard rate information of the work center before standard cost calculation is carried out; different standard rates are set for the same type of equipment in different processing units according to equipment depreciation; in the maintenance of the standard rate of the working center, besides the definition of the hour rate, the definition of the charging mode of the working center is also carried out, wherein the charging mode comprises two calculation modes of working hours and weight; calculating according to working hours, namely standard rate of unit working hours; calculated by weight, refers to standard rate of unit weight;
standard cost simulation calculation and query: the finance carries out simulation calculation on the standard cost, confirms the product to be calculated during calculation, and confirms the working hour quota, the material processing complex coefficient, the material weight and the standard rate of the working center; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the business requirement of cost accounting, the working hour quota, the material processing complex coefficient, the material weight and the standard rate of the working center are adjusted and then recalculated for a plurality of times.
In the above procedure standard cost accounting method for complex processing procedure, in step S2, the processing cost accounting rules include:
a) The standard cost accounting mode adopts a gradual bottom-up balance-to-balance accounting mode according to the cost BOM, and the parent cost = the cost corresponding to the parent calculated at this time + the detailed cost corresponding to the child product;
b) Machining, blanking and assembling operations correspond to machining cost = part man-hour quota and working center standard rate is calculated;
c) Machining cost corresponding to cast parts = casting blank weight x working center standard rate x complex coefficient;
d) Machining cost corresponding to the forging part=forging blank weight, and standard rate of the working center is a complex coefficient;
e) Heat treatment corresponding processing fee = heat table blank weight is the standard rate of the working center.
In the above procedure standard cost accounting method for complex processing procedure, in step S2, the procedure of standard cost outlay accounting is as follows:
maintenance of outer coordination cost: the financial accounting department correctly maintains the outlay information in the process route definition before standard cost calculation is carried out; the maintenance mode of the outer coordination expense comprises the following steps: defining an outsource type and maintaining an outsource unit price corresponding to the outsource type; defining an external agreement quota corresponding to the process in the process route, and selecting a corresponding external agreement type for the process; external agreement cost = external agreement quota for the corresponding procedure;
standard cost simulation calculation and query: the financial accounting department carries out standard cost simulation calculation, confirms the product to be calculated during calculation, and confirms the expense of the outsource; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the service requirement of cost accounting, recalculating for a plurality of times after adjusting the outer coordination cost.
In the above procedure standard cost accounting method for complex processing procedure, in step S2, the rule of accounting the outlay expense includes:
1. the standard cost only calculates the corresponding cost of the fixed outer coordination, the temporary outer coordination cost is not in the calculation range, and if the product cost containing the temporary outer coordination needs to be calculated, the corresponding material and process basic data are modified and then calculated;
2. task orchestration costs; the task outsourcing is processed in a purchase and sales type outsourcing mode, an independent material code is defined for the outsourcing, corresponding materials are defined as outsourcing, material-carrying-free, purchasing-free and procedure-free plan attributes, and the parts are collected into a material cost detail item;
task orchestration cost = material quota material planning price;
3. the process is carried out with the cost; the process outsourcing is processed in a strip outsourcing mode, the outsourcing process is defined as an outsourcing sequence, outsourcing expense is defined, and the part is collected into an outsourcing expense cost detail project;
1) Process outlay = outlay;
2) The final sequence is defined as an external sequence, an external coordination mark is marked, external coordination expense is defined, and accounting is carried out according to the external coordination expense;
3) First-order and intermediate-order outsourcing codes define a new process route for the outsourcing piece, define only one outsourcing procedure under the process route, make an outsourcing mark, define outsourcing expense and check according to the outsourcing expense.
The invention has the beneficial effects that: in the method of the invention, each department of the company maintains basic data in standard cost accounting, and the standard cost of the product is divided into three types of fees: material cost, processing cost and external auxiliary cost; the method successfully solves the problems of high difficulty in manually checking standard cost, high error rate and large workload of manual check of the standard cost by defining various costs and formulating calculation modes of each cost, carrying out analog calculation of the standard cost, confirming and archiving the standard cost, and automatically obtaining the standard cost and check unit price of the product by a check staff only by inputting data into a system.
Drawings
Fig. 1 is a general flow chart of the present invention.
Fig. 2 is a flow chart of the present invention.
FIG. 3 is a specific flow chart of a standard cost material fee accounting.
Fig. 4 is a specific flowchart of the standard cost processing fee accounting.
Fig. 5 is a specific flowchart of the standard cost exo-agreement fee accounting.
Description of the embodiments
The invention is further described below with reference to the drawings and examples.
As shown in fig. 1 and 2, a process standard cost accounting method for a complex processing procedure includes the following steps:
step S1: and maintaining basic information of cost accounting.
In the step S1, according to the processing and assembling technological processes of parts, components and products in the technological process, the standard cost of the products is calculated in an accumulated mode according to the material cost, the processing cost and the external assistant Fei Fenxiang; the material cost is calculated by the cost BOM, the cost item, the cost detail item, the corresponding relation between the material and the cost item, the planning price and the adjustment price; the processing cost is calculated by the cost BOM, the process working procedure, the standard rate of the working center, the complex coefficient, the weight of the materials and the working hour quota.
The basic information of cost accounting comprises nine branches, which are cost BOM maintenance, process procedure maintenance, cost project maintenance, material attribution definition, material price maintenance, work center rate maintenance, material processing complexity coefficient maintenance, working hour maintenance and outer cooperative cost maintenance respectively.
Step S2: and according to basic information and related definitions of the cost of the product, formulating a standard cost calculation model of different processing modes.
In the step S2, the calculation model of the standard cost includes a standard cost material fee calculation, a standard cost processing fee calculation and a standard cost external cooperation fee calculation.
As shown in fig. 3, the process of accounting for the standard cost material fees is:
cost item and cost detail item maintenance: before standard cost calculation is carried out, the cost item and the cost detail item are timely and correctly maintained, are used as initial basic data and are defined according to the company cost accounting management and control requirements, and are not frequently adjusted.
Cost BOM maintenance: before standard cost calculation is carried out, the cost BOM is timely and correctly maintained, the product manufacturing BOM is read in, the cost BOM data is maintained, and the conditions that the manufacturing BOM used by a production organization and the cost accounting BOM are different (such as materials which do not contain but need to account cost in the manufacturing BOM or materials which do not contain but need to account cost in the manufacturing BOM, materials which are produced according to a self-made processing flow organization in the manufacturing BOM but need to account for the whole purchasing part in cost accounting, and cost BOM material standard consumption quota adjustment factors are considered) are considered, so that the cost accounting object, the cost BOM structure, the material standard consumption quota and the rejection rate are confirmed.
Material attribution maintenance: before standard cost calculation is carried out, timely and correctly maintaining cost detail items corresponding to outsourcing materials, wherein the outsourcing materials comprise raw materials, standard parts, parts and the like which are directly purchased from the market; the maintenance mode of material attribution comprises the following steps: according to the material maintenance, maintaining the attribution of cost detail items one by one for each material; maintaining according to the material financial category, and attributing to mass maintenance cost detail items of materials belonging to each financial category; and (3) according to the default warehouse maintenance of materials, attributing the mass maintenance cost detail items of the materials belonging to each warehouse (outsourcing part warehouse).
And (3) material price maintenance: before standard cost calculation is carried out, the finance department timely and correctly maintains the planned price of outsourcing materials in the material definition; standard cost calculation supports calculation according to two prices of a planning price and an adjusting price, and reads the planning price of the material in the material definition so as to be used for standard cost calculation according to the planning price; when updating the planned price, maintenance is needed in material definition, and updating and reading of the planned price of the material is performed; when the standard cost simulation calculation is considered, the requirement for adjusting the price of the material is met, and the adjustment price is defined for the material read in the planned price so as to be used for standard cost calculation according to the adjustment price.
Standard cost simulation calculation and query: the finance carries out simulation calculation on the standard cost, confirms the product to be calculated (simultaneously, a plurality of products can be simultaneously selected for calculation, or an upper virtual material can be established) during calculation, confirms the consumption quota and the material price (determines the planning price or the adjustment price and confirms the price); after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the business requirement of cost accounting, the consumption quota and the material price are adjusted and then recalculated for a plurality of times.
Standard cost validation and query: the finance selects a version which can be used as a formal result from the simulation cost result to carry out confirmation operation, and the confirmed price of the part is automatically fed back to the planned price attribute in the material basic information; multidimensional query of the confirmed standard cost from total cost, cost item detail and work center cost item detail; and after the standard cost result is confirmed, synchronously updating the standard cost data of the corresponding product in the material definition.
Standard cost archiving and querying: when the accounting department needs to carry out new rounds of product standard cost accounting and the original standard cost accounting result needs to be reserved, carrying out standard cost archiving, and transferring the advanced standard cost into history so as to execute new standard cost accounting; the historical data is queried in multiple dimensions from the total cost, cost project detail, and work center cost project detail for the archived standard cost.
The material cost accounting rules are as follows: the standard cost accounting mode adopts a step-by-step accounting mode from bottom to top according to the cost BOM, and the father term cost = the cost corresponding to the father term calculated at this time + the detailed cost corresponding to the child term cost.
Material cost = material consumption quota (1 + rejection rate) material plan price.
If the auxiliary materials such as paint and welding wire are included in the cost BOM, calculation is performed with time consuming to check the parent materials, and calculation is not performed when the auxiliary materials are not included in the cost BOM.
As shown in fig. 4, the process of the standard cost processing fee accounting is as follows:
and (3) maintaining the process procedures: before standard cost calculation is carried out, the process department correctly maintains the process working procedure, working procedure processing unit and working center data of the self-made processing parts;
maintaining complex coefficients of material processing: the financial department is matched with the process department, and the complex coefficient of material processing and the material weight data are timely and correctly maintained before standard cost calculation is carried out; the complexity coefficient is determined according to the complexity degree of the processing technology of the product.
And (3) maintaining the weight of materials: before standard cost calculation is carried out, the process department timely and correctly maintains the material processing complex coefficient and material weight data; the weight of the material is determined according to the product.
Man-hour quota maintenance: before standard cost calculation is carried out, the process department timely and correctly maintains the man-hour quota information in the process route definition, and the man-hour quota determines the corresponding processing process time of the unit product.
Maintenance of standard rates of a working center: before standard cost calculation is carried out, the finance department timely and correctly maintains the standard rate information of the working center; different standard rates can be set for the same type of equipment in different processing units according to equipment depreciation; in the maintenance of the standard rate of the working center, besides the definition of the hour rate, the definition of the charging mode of the working center is also required, including calculation according to working hours, namely the standard rate of unit working hours; calculated by weight, refers to the standard rate per unit weight.
Standard cost simulation calculation and query: the finance carries out simulation calculation on the standard cost, confirms the products to be calculated (a plurality of products can be simultaneously selected for calculation, or upper virtual materials can be established) during calculation, and confirms the working hour quota, the material processing complexity coefficient, the material weight and the standard rate of the working center; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the business requirement of cost accounting, the working hour quota, the material processing complex coefficient, the material weight and the standard rate of the working center are adjusted and then recalculated for a plurality of times.
The processing cost accounting rules are as follows:
a) The standard cost accounting mode adopts a gradual bottom-up balance-to-balance accounting mode according to the cost BOM, and the parent cost = the cost corresponding to the parent calculated at this time + the detailed cost corresponding to the child product;
b) Machining, blanking and assembling operations correspond to machining cost = part man-hour quota and working center standard rate is calculated;
c) Machining cost corresponding to cast parts = casting blank weight x working center standard rate x complex coefficient;
d) Machining cost corresponding to the forging part=forging blank weight, and standard rate of the working center is a complex coefficient;
e) Heat treatment corresponding processing fee = heat table blank weight is the standard rate of the working center.
As shown in fig. 5, the process of the standard cost outer-agreement fee accounting is as follows:
maintenance of outer coordination cost: before standard cost calculation is carried out, the financial accounting part timely and correctly maintains the outlay cost information in the process route definition; the maintenance mode of the outer coordination expense comprises the following steps: defining an outsource type and maintaining an outsource unit price corresponding to the outsource type; defining an external agreement quota corresponding to the process in the process route, and selecting a corresponding external agreement type for the process; external agreement cost=external agreement quota for the corresponding procedure.
Standard cost simulation calculation and query: the financial accounting part carries out standard cost simulation calculation, confirms products to be calculated (a plurality of products can be simultaneously calculated to select a plurality of products, and upper virtual materials can be also established) during calculation, and confirms the outlay expense; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the service requirement of cost accounting, recalculating for a plurality of times after adjusting the outer coordination cost.
The accounting rules of the external coordination expense are as follows:
1. the standard cost only calculates the corresponding cost of the fixed outer coordination, the temporary outer coordination cost is not in the calculation range, and if the product cost containing the temporary outer coordination needs to be calculated, the corresponding material and process basic data are modified and then calculated.
2. Task orchestration costs; the task outsourcing is processed in a purchase and sales type outsourcing mode, an independent material code is defined for the outsourcing, corresponding materials are defined as outsourcing, material-free, purchasing and process planning attributes, and the parts are collected into a material cost detail item.
Task orchestration cost = material quota material planning price
3. The process is carried out with the cost; the process outsourcing is processed in a strip outsourcing mode, the outsourcing process is defined as an outsourcing sequence, outsourcing expense is defined, and the part is collected into an outsourcing expense cost detail project.
1) Process outlay = outlay;
2) The final sequence is defined as an external sequence, an external coordination mark is marked, external coordination expense is defined, and accounting is carried out according to the external coordination expense;
3) First-order and intermediate-order outsourcing codes define a new process route for the outsourcing piece, define only one outsourcing procedure under the process route, make an outsourcing mark, define outsourcing expense and check according to the outsourcing expense.
Step S3: and performing simulation calculation, confirmation, archiving and statistical analysis on the standard cost.
Claims (9)
1. The procedure standard cost accounting method for the complex processing procedure is characterized by comprising the following steps:
step S1: maintaining basic information of cost accounting;
step S2: according to basic information and related definitions of the cost of the product, formulating calculation models of standard cost of different processing modes;
step S3: and performing simulation calculation, confirmation, archiving and statistical analysis on the standard cost.
2. The process standard cost accounting method for complex processes according to claim 1, wherein: in the step S1, according to the processing and assembling process of the parts, components and products in the process flow, the standard cost of the products is calculated according to the material cost, the processing cost and the external protocol Fei Fenxiang in an accumulated manner; the material cost is calculated by the cost BOM, the cost item, the cost detail item, the corresponding relation between the material and the cost item, the planning price and the adjustment price; the processing cost is calculated by the cost BOM, the process working procedure, the standard rate of the working center, the complex coefficient, the weight of the materials and the working hour quota;
the basic information of cost accounting comprises nine branches, which are cost BOM maintenance, process procedure maintenance, cost project maintenance, material attribution definition, material price maintenance, work center rate maintenance, material processing complexity coefficient maintenance, working hour maintenance and outer cooperative cost maintenance respectively.
3. The process standard cost accounting method for complex processes according to claim 2, wherein: in the step S2, the calculation model of the standard cost includes a standard cost material fee calculation, a standard cost processing fee calculation and a standard cost external cooperation fee calculation.
4. A process standard cost accounting method for complex processes according to claim 3, wherein: in the step S2, the process of accounting the standard cost material fee is as follows:
cost item and cost detail item maintenance: before standard cost calculation is carried out, a cost item and a cost detail item are correctly maintained, the cost item and the cost detail item are initial basic data, and are defined according to the company cost accounting management and control requirements;
cost BOM maintenance: before standard cost calculation is carried out, the cost BOM is correctly maintained, the product manufacturing BOM is read in, the condition that the manufacturing BOM used by a production organization and the cost accounting BOM are different is considered, the cost BOM data are maintained, and the cost accounting object, the cost BOM structure, the material self-making and purchasing property, the material standard consumption quota and the rejection rate are confirmed;
material attribution maintenance: before standard cost calculation is carried out, accurately maintaining cost detail items corresponding to outsourcing materials, wherein the outsourcing materials comprise raw materials, standard parts and parts which are directly purchased from the market; the maintenance mode of material attribution comprises the following steps: according to the material maintenance, maintaining the attribution of cost detail items one by one for each material; maintaining according to the material financial category, and attributing to mass maintenance cost detail items of materials belonging to each financial category; according to the default warehouse maintenance of the materials, attributing the batch maintenance cost detail items of the materials belonging to each warehouse;
and (3) material price maintenance: the finance department correctly maintains the planned price of outsourcing materials in the material definition before standard cost calculation is carried out; standard cost calculation supports calculation according to two prices of a planning price and an adjusting price, and reads the planning price of the material in the material definition so as to be used for standard cost calculation according to the planning price; when updating the planned price, maintenance is needed in material definition, and updating and reading of the planned price of the material is performed; when the standard cost simulation calculation is considered, the requirement for adjusting the material price is met, and the adjustment price is defined for the material read in the planned price so as to be used for standard cost calculation according to the adjustment price;
standard cost simulation calculation and query: the finance carries out simulation calculation on the standard cost, confirms the product to be calculated during calculation, and confirms the consumption quota and the material price; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the business requirement of cost accounting, the consumption quota is adjusted, and the material price is recalculated for a plurality of times;
standard cost validation and query: the finance selects a version which can be used as a formal result from the simulation cost result to carry out confirmation operation, and the confirmed price of the part is automatically fed back to the planned price attribute in the material basic information; multidimensional query of the confirmed standard cost from total cost, cost item detail and work center cost item detail; after the standard cost result is confirmed, synchronously updating standard cost data of corresponding products in the material definition;
standard cost archiving and querying: when the accounting department needs to carry out new rounds of product standard cost accounting and the original standard cost accounting result needs to be reserved, carrying out standard cost archiving, and transferring the advanced standard cost into history so as to execute new standard cost accounting; the historical data is queried in multiple dimensions from the total cost, cost project detail, and work center cost project detail for the archived standard cost.
5. The process standard cost accounting method for complex processes according to claim 4, wherein: in the step S2, the material cost accounting rules include: the standard cost accounting mode adopts a step-by-step accounting mode from bottom to top according to the cost BOM, wherein the father term cost = the cost corresponding to the father term calculated at this time + the detailed cost corresponding to the child term product;
material cost = material consumption quota (1 + rejection rate) material plan price;
if the auxiliary materials such as paint and welding wire are included in the cost BOM, calculation is performed with time consuming to check the parent materials, and calculation is not performed when the auxiliary materials are not included in the cost BOM.
6. A process standard cost accounting method for complex processes according to claim 3, wherein: in the step S2, the process of checking the standard cost processing fee is as follows:
and (3) maintaining the process procedures: before standard cost calculation is carried out, the process department correctly maintains the process working procedure, working procedure processing unit and working center data of the self-made processing parts;
maintaining complex coefficients of material processing: the financial department draws a head and cooperates with the process department, before standard cost calculation is carried out, the complex coefficient of material processing is correctly maintained, and the complex coefficient is determined according to the processing process complexity of the product;
and (3) maintaining the weight of materials: before standard cost calculation is carried out, the process department correctly maintains material weight data of materials, and the material weight is determined according to products;
man-hour quota maintenance: before standard cost calculation is carried out, the process department correctly maintains the man-hour quota information in the process route definition, and the man-hour quota determines the corresponding processing process time of a unit product;
maintenance of standard rates of a working center: the financial department correctly maintains the standard rate information of the work center before standard cost calculation is carried out; different standard rates are set for the same type of equipment in different processing units according to equipment depreciation; in the maintenance of the standard rate of the working center, besides the definition of the hour rate, the definition of the charging mode of the working center is also carried out, wherein the charging mode comprises two calculation modes of working hours and weight; calculating according to working hours, namely standard rate of unit working hours; calculated by weight, refers to standard rate of unit weight;
standard cost simulation calculation and query: the finance carries out simulation calculation on the standard cost, confirms the product to be calculated during calculation, and confirms the working hour quota, the material processing complex coefficient, the material weight and the standard rate of the working center; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the business requirement of cost accounting, the working hour quota, the material processing complex coefficient, the material weight and the standard rate of the working center are adjusted and then recalculated for a plurality of times.
7. The process standard cost accounting method for complex processes according to claim 6, wherein: in the step S2, the processing cost accounting rules include:
a) The standard cost accounting mode adopts a gradual bottom-up balance-to-balance accounting mode according to the cost BOM, and the parent cost = the cost corresponding to the parent calculated at this time + the detailed cost corresponding to the child product;
b) Machining, blanking and assembling operations correspond to machining cost = part man-hour quota and working center standard rate is calculated;
c) Machining cost corresponding to cast parts = casting blank weight x working center standard rate x complex coefficient;
d) Machining cost corresponding to the forging part=forging blank weight, and standard rate of the working center is a complex coefficient;
e) Heat treatment corresponding processing fee = heat table blank weight is the standard rate of the working center.
8. A process standard cost accounting method for complex processes according to claim 3, wherein: in the step S2, the process of the standard cost outer-auxiliary fee accounting is as follows:
maintenance of outer coordination cost: the financial accounting department correctly maintains the outlay information in the process route definition before standard cost calculation is carried out; the maintenance mode of the outer coordination expense comprises the following steps: defining an outsource type and maintaining an outsource unit price corresponding to the outsource type; defining an external agreement quota corresponding to the process in the process route, and selecting a corresponding external agreement type for the process; external agreement cost = external agreement quota for the corresponding procedure;
standard cost simulation calculation and query: the financial accounting department carries out standard cost simulation calculation, confirms the product to be calculated during calculation, and confirms the expense of the outsource; after standard cost simulation calculation is completed, the simulation calculation result is subjected to multidimensional query from the total cost, the detail of the cost item and the detail of the cost item of the working center; if the simulation calculation result does not meet the service requirement of cost accounting, recalculating for a plurality of times after adjusting the outer coordination cost.
9. The process standard cost accounting method for complex processes of claim 8, wherein: in the step S2, the rule of accounting the outlay expense includes:
1. the standard cost only calculates the corresponding cost of the fixed outer coordination, the temporary outer coordination cost is not in the calculation range, and if the product cost containing the temporary outer coordination needs to be calculated, the corresponding material and process basic data are modified and then calculated;
2. task orchestration costs; the task outsourcing is processed in a purchase and sales type outsourcing mode, an independent material code is defined for the outsourcing, corresponding materials are defined as outsourcing, material-carrying-free, purchasing-free and procedure-free plan attributes, and the parts are collected into a material cost detail item;
task orchestration cost = material quota material planning price;
3. the process is carried out with the cost; the process outsourcing is processed in a strip outsourcing mode, the outsourcing process is defined as an outsourcing sequence, outsourcing expense is defined, and the part is collected into an outsourcing expense cost detail project;
1) Process outlay = outlay;
2) The final sequence is defined as an external sequence, an external coordination mark is marked, external coordination expense is defined, and accounting is carried out according to the external coordination expense;
3) First-order and intermediate-order outsourcing codes define a new process route for the outsourcing piece, define only one outsourcing procedure under the process route, make an outsourcing mark, define outsourcing expense and check according to the outsourcing expense.
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