CN111400272B - Dynamic cost allocation method and system thereof - Google Patents
Dynamic cost allocation method and system thereof Download PDFInfo
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- CN111400272B CN111400272B CN201811640195.0A CN201811640195A CN111400272B CN 111400272 B CN111400272 B CN 111400272B CN 201811640195 A CN201811640195 A CN 201811640195A CN 111400272 B CN111400272 B CN 111400272B
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Abstract
A dynamic cost allocation method and a system thereof are deployed on an allocation platform and comprise a storage unit, a calculation unit and an adjustment unit. Wherein: the storage unit stores version data of the business dynamic cost; the computing unit performs cost sharing computation on the version data to generate a dynamic cost report; the adjustment unit compares the result of the cost sharing calculation with the journal record to generate a financial adjustment voucher. The dynamic cost allocation method can be used for rapidly completing the allocation of the dynamic cost, and the allocation efficiency and the data processing accuracy are improved; meanwhile, the amortization result of the financial cost is formed into a visual dynamic report, so that the user can check accounts conveniently; the method can also automatically extract the change content of the object of the family to generate an adjustment certificate, which is helpful for a user to quickly locate and analyze the change condition of each cost subject.
Description
Technical Field
The invention relates to a financial cost accounting method, in particular to a financial dynamic cost allocation method and a financial dynamic cost allocation system.
Background
Accurate cost accounting is the basis for enterprises to strengthen cost control, improve enterprise operation profits and enjoy national tax benefits and avoid tax risks. The enterprise cost of the real estate industry is complex, and besides the removal compensation cost and the land collection cost, the other costs can be classified as the building cost. The main method for cost accounting for real estate enterprises at present is to establish a distribution method and standard among all cost accounting objects for distributing cost according to certain beneficiary and proportioning principles.
Land cost, front and back costs, construction costs, infrastructure construction costs, public support construction costs, development indirect costs, value added service costs, capitalization interest, development costs, and the like constitute all cost objects in the development of real estate. If the full cost object is collected simply according to the aperture of fund use, part of the cost will be collected into non-saleable products, such as kindergarten, vegetable market and other related matched products. To achieve reasonable accounting of the cost of the marketable product, the non-marketable cost needs to be amortized over a certain rule to the cost of the marketable product, such as a residential product for a high-rise, small high-rise, etc. Accounting of costs, on the other hand, is done on a regular basis, while the occurrence of actual business costs is a continuous activity; therefore, the property staff needs to pay attention to the change condition of the business data in different financial periods to effectively calculate the adjustment mode of accounting accounts in the period.
The allocation rule from non-marketable products to the marketable products is complex, and if a financial staff adopts a traditional tool such as a spreadsheet to perform offline allocation, the cost object is time-consuming and labor-consuming, and the accuracy is limited. The existing enterprise financial management information system can carry out online cost allocation in a certain dimension, but can only generate a fixed form financial cost allocation report form by the result, and cannot make a dynamic financial report form to help users analyze the change condition of each cost subject.
Disclosure of Invention
The invention aims to solve the technical problems that:
an efficient method of amortizing dynamic costs in real estate development is provided to help users analyze changes in accounting accounts of different dimensions.
The technical scheme of the invention is as follows:
a dynamic cost allocation method, comprising: the apportionment platform stores the data version of the business dynamic cost; carrying out cost sharing calculation on the data version to generate a dynamic cost report; and comparing the cost sharing calculation result with the journal record to generate a financial adjustment certificate.
As a preferred technical solution, the step of performing cost sharing calculation on the data version specifically includes: the apportionment platform extracts the data of the cost entity from the data version and establishes a cost entity table; connecting the cost entity table with the database view, and calculating the cost; the database view includes the split ratio and split rules and is established and maintained by the user in advance.
As a preferred technical solution, the step of calculating the cost allocation for the cost entity table according to the database view specifically includes: the apportionment platform connects the cost entity table with the cross-period cost apportionment database view to apportion the cost during the period; further distributing the cost distribution result in the period to the property-possessing products in the period to finish the cost distribution in the period; and connecting the result of the trans-period cost allocation with the view of the non-property cost allocation database, and allocating the non-property cost to the property products in the period.
As a preferred technical solution, the step of performing cost sharing calculation on the data version specifically further includes: the apportionment platform obtains the data version maintained by the financial ledger and extracts the cost of the fee; and (5) cost sharing is carried out on the cost.
As a preferred embodiment, the cost includes: other development indirect cost, capital borrowing interest costs, or development cost costs.
As a preferred technical solution, the step of performing cost sharing calculation on the data version specifically further includes: and the allocation platform respectively allocates the cost of the product cost entity according to different amateur attributes.
As a preferable technical scheme, the step of generating the dynamic cost report specifically comprises the following steps: the apportionment platform obtains a structure tree of the gramineous purpose; collecting specific documents to corresponding cost subjects to generate details of dynamic cost; compiling details of the dynamic cost according to a structure tree of the gramineous purpose; extracting the collected amount data, and gathering the collected amount data upwards according to a hierarchy to form a data hierarchy structure from bottom to top; and generating a dynamic cost report according to the data hierarchy structure.
As an improvement of the present invention, the step of comparing the result of the cost sharing calculation with the journal record, and generating the financial adjustment document specifically includes: the apportionment platform maps accounting subject segment values from the journal; summarizing the cost sharing calculation result to a meeting calculation subject section value; comparing the change amount of the amount data in the corresponding segment value between two adjacent financial periods to generate a journal adjustment certificate; the adjustment document is sent to the financial accounting system.
A dynamic cost sharing system deployed on a sharing platform, comprising:
the storage unit is used for storing the data version of the business dynamic cost;
the computing unit is used for extracting the data of the cost entity from the data version, respectively carrying out cost allocation on the product cost entity according to different business attributes, and establishing a cost entity table; connecting the cost entity table with a database view, and calculating cost to generate a dynamic cost report; the method is also used for connecting the cost entity table with a cross-period cost allocation database view to carry out the split-period cost allocation; further distributing the cost distribution result in the period to the property-possessing products in the period to finish cost distribution in the period; connecting the result of the cross-period cost allocation with a view of a database of the non-title cost allocation, and allocating the non-title cost to the title product in the period;
and the adjusting unit is used for comparing the cost allocation calculation result with the journal record to generate a financial adjusting certificate.
The computing unit comprises an extracting unit and a connecting unit; the extraction unit is used for extracting the data of the cost entity to establish a cost entity table; the connection unit is used for connecting the cost entity table and the database view and calculating cost allocation according to the database view, wherein the database view comprises allocation ratio and allocation rules, and is established and maintained in advance by a user.
By adopting the dynamic cost allocation method and the system thereof, the allocation of the dynamic cost can be rapidly completed, and the allocation efficiency and the data processing accuracy are improved. The invention can form the amortization result of the financial cost into a visual dynamic report, which is convenient for the user to verify the account. The invention can automatically compare the journal records according to the apportionment result, thereby extracting the change content of the object of the family to generate the adjustment voucher, and being beneficial to the quick positioning and analysis of the change condition of each cost subject.
Drawings
FIG. 1 is a schematic diagram of the basic components of the dynamic cost allocation system in an embodiment of the present invention;
FIG. 2 is a flow diagram of a method for implementing dynamic cost allocation in accordance with an embodiment of the present invention;
FIG. 3 is a flow chart of a method of computing cost splits in an embodiment of the invention;
FIG. 4 is a flow chart of a method of generating a dynamic cost report according to an embodiment of the invention;
FIG. 5 is a flow chart of a method of generating financial adjustment credentials in an embodiment of the invention.
Description of the embodiments
The invention will be described in further detail with reference to the embodiments shown in the drawings.
Referring to fig. 1, the dynamic cost allocation method of the present invention may be implemented by a cost allocation system deployed on an allocation platform. Depending on the actual operating and running environment, the apportionment platform may consist of the following basic units:
101: the storage unit is used for storing the data version of the business dynamic cost;
102: the computing unit is used for extracting the data of the cost entity from the data version, respectively carrying out cost allocation on the product cost entity according to different business attributes, and establishing a cost entity table; connecting the cost entity table with a database view, and calculating the calculation cost in a sharing way to generate a dynamic cost report; the method is also used for connecting the cost entity table with a cross-period cost allocation database view to carry out the split-period cost allocation; further distributing the cost distribution result in the period to the property-possessing products in the period to finish cost distribution in the period; connecting the result of the cross-period cost allocation with a view of a database of the non-title cost allocation, and allocating the non-title cost to the title product in the period;
103: and the adjustment unit is used for comparing the cost allocation calculation result with the journal record to generate a financial adjustment certificate.
The computing unit as a core module includes:
104: the extraction unit is used for extracting the data of the cost entity and establishing a cost entity table;
105: and the connection unit is used for distributing the calculation cost of the connection database view of the cost entity table.
Wherein the database view includes the allocation ratio and the allocation rule, and is established and maintained in advance by the user.
Referring to fig. 2, since cost data in real-time property development projects always changes in real time along with the progress of the projects, if it is desired to ensure that the apportioned calculation data in a certain period is not affected by time segments, the real-time data needs to be saved in version. And the data of a certain version is snapshot storage of business data such as the bill, the bill state, the bill split and the like at a certain time point.
The specific steps for implementing the invention on the apportionment platform include:
201: the split platform performs snapshot storage on the data version of the business dynamic cost, and then acquires cost entity split data in the data version;
202: cost sharing calculation is carried out on the split data of the cost entity;
203: generating a dynamic cost report;
204: and comparing the cost sharing calculation result with the journal record to generate a financial adjustment certificate.
The category of cost sharing calculation comprises:
211: apportioning the span cost;
212: no property cost is shared;
213: cost sharing;
214: amortization of the amateur attribute costs.
The cost entity data sources of the cross-period cost allocation are cost entity tables, and the cost entity data sources of the cost allocation are financial modules. For products needing to be distinguished from the finish blank and the property, the allocation platform needs to allocate the product cost according to different property.
Referring to fig. 3, cost-sharing calculation of the data version should select an effective, split cost entity, and the cost-sharing of the present invention requires extracting cost entity split data according to the following steps:
301: traversing each bill;
302: copying the whole cost entity of the bill dimension into a cost entity set participating in calculation;
303: generating a cost entity table.
On the other hand, cost allocation needs to be performed according to a certain rule, so that the user needs to:
304: and establishing and maintaining allocation rules.
The definition of the allocation rule is: cost entities that will satisfy some descriptive conditions, a logical set of partitions in ratios according to certain dimension-limiting conditions. The division ratio in the allocation rule is the allocation ratio. The user maintains and stores the split ratio and split rules through the user interface, which are embodied by the database view of costs.
The calculation of financial period is usually performed in month units, and the user can apply different allocation rules in the maintenance work of each month, so that the cost is allocated to the corresponding dimension as required. For costs spanning multiple financial periods, i.e., span costs, it is necessary to split it into each financial period before the cost split in the period.
Firstly, performing cross-period cost allocation on cost data in a cost entity table, wherein the specific steps comprise:
305: connecting the cost entity table with the cross-period cost allocation view to obtain a result;
306: dividing the inter-period cost of each sub-period under the project into period-divided cost shares;
for proprietary products, the following apportionment steps need to be performed:
307: further apportioning the result of the cross-period cost apportionment to the title-possessing products in expiration;
for non-proprietary products, the following apportionment steps need to be performed:
308: connecting property-free cost allocation database views;
309: the cost of no title is amortized into the title-bearing products during the period.
Since data such as development indirect cost, capital borrowing interest cost and development cost are typically maintained by the ledger module, the apportionment platform needs to obtain a version of the data of the cost from the ledger module
And extract split data of the cost entity from it before it can be cost-amortized.
For products needing to be distinguished from products such as refined products, blanks and the like in property, the allocation platform needs to respectively allocate cost to split data of a product cost entity according to different property.
After the cost allocation calculation is completed, the allocation platform needs to generate a cost report in the form of a structural tree according to the cost subject architecture.
Referring to fig. 4, the apportionment platform may generate a dynamic cost report using the following steps:
401: acquiring a structure tree of an object of the family, wherein the cost structure tree can be regulated by a headquarter cost structure in a company;
402: according to the bill cost, classifying the specific bill to the corresponding cost subject according to the allocated cost subject as a reference;
403: generating details of the dynamic cost;
404: compiling details of the dynamic cost according to a structure tree of the gramineous purpose;
405: extracting the collected amount data, and gathering the collected amount data upwards according to a hierarchy to form a data hierarchy structure from bottom to top;
406: and generating and outputting a dynamic cost report according to the data hierarchy structure.
To facilitate financial staff reconciling the cost change, the apportionment platform may compare the results of the cost apportionment calculations with a journal log to generate financial adjustment credentials.
Since the journal only records the costs that have actually occurred, the content stored in the journal is limited to only the payment expenditures with the ticket records. To form the journal records into an actual cost allocation result, the payment content subordinate to the contract and the independent payment receipt need to be split and allocated.
Referring to fig. 5, the apportionment platform may generate the journal adjustment voucher by:
501: mapping accounting subject segment values from journal;
502: obtaining a cost sharing calculation result;
503: summarizing the values of the accounting subject segments;
504: comparing the change of the amount data in the corresponding segment value between two adjacent financial periods;
505: judging whether the cost for forming the journal changes or not, and if so, generating an adjustment certificate;
506: after the user confirms the data by requesting to preview the accounting subjects, the user sends the adjustment document to the financial accounting system to generate journal by using the standard importing function of journal.
Those of ordinary skill in the art will appreciate that all or part of the steps in the various methods of the above embodiments may be implemented by a program to instruct related hardware, the program may be stored in a computer readable storage medium, and the storage medium may include: read Only Memory (ROM), random access Memory (Random Access Memory RAM), hard Disk Drive (HDD), magnetic Disk or optical Disk, and the like.
The above description is only of the preferred embodiments of the present invention and is not intended to limit the present invention, but various modifications and variations can be made to the present invention by those skilled in the art. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of the present invention should be included in the protection scope of the present invention.
Claims (6)
1. A method of dynamic cost sharing, comprising:
the apportionment platform stores the data version of the business dynamic cost; carrying out cost sharing calculation on the data version to generate a dynamic cost report; comparing the cost allocation calculation result with a journal record to generate a financial adjustment certificate;
the cost allocation calculation of the data version comprises the following steps:
the apportionment platform extracts the data of the cost entity from the data version, respectively apportions the cost of the product cost entity according to different business attributes, and establishes a cost entity table; connecting the cost entity table with a database view, and calculating cost sharing; the database view comprises allocation rates and allocation rules, and is established and maintained in advance by a user;
calculating the cost allocation of the cost entity table according to the database view comprises the following steps:
the apportionment platform connects the cost entity table with a cross-period cost apportionment database view to apportion the cost during the period; further distributing the cost distribution result in the period to the property-possessing products in the period to finish cost distribution in the period; and connecting the result of the cross-period cost allocation with a view of a non-title cost allocation database, and allocating the non-title cost to the title product in the period.
2. The dynamic cost allocation method according to claim 1, wherein the cost allocation calculation of the data version further comprises the steps of:
the apportionment platform obtains the data version maintained by the financial ledger and extracts the cost of the fee; and carrying out cost sharing on the cost.
3. The dynamic cost sharing method according to claim 2, wherein the cost of fees includes:
other development indirect cost, capital borrowing interest costs, or development cost costs.
4. The dynamic cost allocation method according to claim 1, wherein the step of generating the dynamic cost report specifically includes:
the apportionment platform obtains a structure tree of the gramineous purpose; collecting specific documents to corresponding cost subjects to generate details of dynamic cost; compiling the detail of the dynamic cost according to the structural tree of the cost subject; extracting the collected amount data, and gathering the collected amount data upwards according to a hierarchy to form a data hierarchy structure from bottom to top; and generating a dynamic cost report according to the data hierarchy structure.
5. The dynamic cost sharing method according to claim 1, wherein the step of comparing the result of the cost sharing calculation with a journal record, and generating a financial adjustment voucher specifically comprises:
the apportionment platform maps accounting subject segment values from the journal; summarizing the cost allocation calculation result to the accounting subject section value; comparing the change amount of the amount data in the corresponding segment value between two adjacent financial periods to generate a journal adjustment certificate; the adjustment document is sent to a financial accounting system.
6. A dynamic cost sharing system deployed on a sharing platform, comprising: the storage unit is used for storing the data version of the business dynamic cost;
the computing unit is used for extracting the data of the cost entity from the data version, and respectively carrying out cost allocation on the product cost entity according to different business attributes to generate a dynamic cost report; the method is also used for connecting the cost entity table with a cross-period cost allocation database view to carry out the split-period cost allocation; further distributing the cost distribution result in the period to the property-possessing products in the period to finish cost distribution in the period; connecting the result of the cross-period cost allocation with a view of a database of the non-title cost allocation, and allocating the non-title cost to the title product in the period;
the adjustment unit is used for comparing the cost allocation calculation result with the journal record to generate a financial adjustment certificate;
the computing unit comprises an extracting unit and a connecting unit; the extraction unit is used for extracting the data of the cost entity to establish a cost entity table; the connection unit is used for connecting the cost entity table and the database view and calculating cost allocation according to the database view, wherein the database view comprises allocation ratio and allocation rules, and the cost entity table and the database view are established and maintained in advance by a user.
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| CN113379221A (en) * | 2021-06-04 | 2021-09-10 | 远光软件股份有限公司 | Data conversion model construction method, financial data processing method and related equipment |
| CN113506159A (en) * | 2021-06-07 | 2021-10-15 | 广发银行股份有限公司 | SAP HANA-based cost allocation method, SAP HANA-based cost allocation device, SAP HANA-based cost allocation equipment and SAP storage medium |
| CN117172944A (en) * | 2023-08-04 | 2023-12-05 | 北京华科诚信科技股份有限公司 | Shared management data processing system and implementation method thereof |
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| CN108305191A (en) * | 2018-01-15 | 2018-07-20 | 山东浪潮通软信息科技有限公司 | A kind of methodology of program of real estate enterprise cost |
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| CN106384275A (en) * | 2016-09-08 | 2017-02-08 | 广东源恒软件科技有限公司 | Land increment tax automatic accounting method and system |
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| CN108305191A (en) * | 2018-01-15 | 2018-07-20 | 山东浪潮通软信息科技有限公司 | A kind of methodology of program of real estate enterprise cost |
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