CN111626682A - Cost accounting method and device, computer equipment and storage medium - Google Patents
Cost accounting method and device, computer equipment and storage medium Download PDFInfo
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Abstract
The invention discloses a cost accounting method, a cost accounting device, computer equipment and a storage medium, which are used for acquiring service data of the same accounting dimension, which is subjected to cost accounting by adopting a mobile weighted average method. The business data comprises a plurality of business document records of the in-out library type. And acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document. By means of segmented processing of the warehouse-in and warehouse-out business data, a negative stock section is divided, the order of document calculation in the negative stock section is adjusted, the warehouse-in and warehouse-out are not required to be forced, the history/reference cost of taking the stock is avoided, the stock cost is accurately calculated, and the cost accounting performance and the convenience of use of a user are improved.
Description
Technical Field
The invention belongs to the technical field of computers, and particularly relates to a cost accounting method and device, computer equipment and a storage medium.
Background
At present, the information technology is applied in large area, in the system of purchase-sale-stock, inventory management and ERP, the inventory cost is calculated in time according to the sequence of the date of the documents in warehouse-out and warehouse-in by adopting a moving weighted average method, if the materials are put in warehouse after being received or the goods are sold and then put in warehouse, the user often encounters the condition of stock burden in the process of calculating the cost of the user.
At present, aiming at the condition of negative stock, a method of forcing the stock to be put in and then taken out is generally adopted to prevent the condition of negative stock from occurring, or the prior historical cost and reference cost are taken, so that the problems that the actual cost of the stock cannot be accurately calculated, and the user experience is poor exist.
Disclosure of Invention
The present invention is directed to a method, an apparatus, a computer device and a storage medium for cost accounting, so as to solve the problems in the prior art as set forth in the background art.
In order to achieve the purpose, the invention adopts the following technical scheme:
a method of accounting for costs, comprising the steps of:
s1, acquiring business data of the same accounting dimension, which adopts a mobile weighted average method to account cost, wherein the business data comprises a plurality of warehouse entry business document records;
s2, when determining that the business document records with negative stock exist according to the balance quantity of the business document records, sorting the business document records according to the document date and the document type combination to obtain sorted business data;
s3, setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition of the business bill record to carry out negative stock marking;
s4, acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition of the business document records, and sequentially increasing the number of different sections to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the sectional codes;
s5, acquiring the service data which is provided with the negative stock mark and is processed by sectional coding, and adjusting the negative stock out-of-stock documents in each negative stock section to the back of the stock in-stock documents according to sectional coding, negative stock mark codes, document date and document type combined sorting to obtain service data after sectional sorting;
s6, obtaining service data after segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to the mobile weighted average method, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
Preferably, the acquiring each negative stock section and non-negative stock section in the sorted service data includes: when a business document has a negative stock condition, forming a starting point of a negative stock section, sequentially finding out an end point of a first document without the negative stock condition forming the negative stock section from the starting point business document backwards, wherein the starting point and the end point form the negative stock section; the non-negative stock section is formed by separating the starting point and the ending point of the negative stock section outside the negative stock section.
Preferably, the negative stock mark is to set a uniform 'negative stock mark code' for the ex-warehouse negative stock documents in the business data for distinguishing and marking, the uniform mark of the record of the out-warehouse negative stock documents in the business data is '1', and the uniform marks of the record of the out-warehouse non-negative stock documents and the record of the warehousing business documents are '0'.
Preferably, before obtaining the service data of which the same accounting dimension adopts the moving weighted average method to account the cost, the method further includes: according to the accounting requirements, combining the inventory in the warehouse-in and warehouse-out business document data for accounting the cost by adopting a moving weighted average method with accounting objects such as warehouses, organizations and the like into different accounting dimensions, and performing sorting and fetching according to the organizations, the warehouses and the inventory in groups like a group of warehouse-in sub-accounting in the organization; sorting and taking the data according to the organization mechanism and the stock grouping without bin division checking; the sub-warehouse accounting of the single organization data is performed by sorting and taking according to warehouse and stock grouping, and the non-sub-warehouse is performed by sorting and taking according to stock grouping.
The invention provides a cost accounting device, which comprises an acquisition module, a segmentation module and a calculation module:
an acquisition module: and when determining that the business document records with negative stock exist according to the balance quantity of the business document records, sequencing the business document records according to the document date and the document type combination to obtain the sequenced business data.
A segmentation module: according to the bill types and the negative stock conditions of the business bill records, negative stock mark codes are set for each bill record in the business data to carry out negative stock mark, according to the negative stock conditions of the business bill records, each negative stock section and each non-negative stock section in the sequenced business data are obtained, different section codes are sequentially generated in an incremental mode for each different section to serve as section codes of all bill records in the section, the business data processed by the sectional codes are obtained, the business data processed by the negative stock mark and the sectional codes are obtained, the negative stock out-of-stock bills in each negative stock section are adjusted to the back of the stock bill according to the sectional codes, the negative stock mark codes, the bill dates and the bill type combination sequencing, and the business data after the sectional sequencing is obtained.
A calculation module: and acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
Preferably, the negative stock mark in the segmentation module is a unified negative stock mark code which is set for the ex-warehouse negative stock documents in the business data to carry out distinguishing mark, the records of the ex-warehouse negative stock documents in the business data are uniformly marked as '1', the records of the ex-warehouse non-negative stock documents and the records of the warehouse business documents are uniformly marked as '0', and the negative stock documents refer to the business documents with the balance quantity of the documents smaller than 0.
Preferably, the obtaining, in the segmentation module, each negative stock section and each non-negative stock section in the sorted service data includes: when a business document has a negative stock condition, forming a starting point of a negative stock section, sequentially finding out a first document without the negative stock condition from the starting point business document backwards, forming an end point of the negative stock section, and forming the negative stock section by the starting point and the end point; the non-negative stock section is formed by separating the starting point and the ending point of the negative stock section outside the negative stock section.
The invention proposes a computer device comprising a memory and a processor, the memory storing a computer program.
The invention proposes a computer-readable storage medium on which a computer program is stored.
The invention has the technical effects and advantages that: compared with the prior art, the cost accounting method, the cost accounting device, the computer equipment and the storage medium provided by the invention have the following advantages that:
1. by means of segmented processing of the warehouse-in and warehouse-out business data, a negative stock section is divided, the order of document calculation in the negative stock section is adjusted, the warehouse-in and warehouse-out are not required to be forced, the inventory cost is accurately calculated, and the cost accounting performance and the convenience of use of a user are improved;
2. by obtaining the service data of the same accounting dimension, when the service data record with the negative stock condition is determined to exist, the service data after the first sequencing is obtained according to the combination sequencing of the document date and the document type, the negative stock marking is carried out, each negative stock section and each non-negative stock section are obtained, different section codes are generated in an increasing mode for each different section to serve as section codes of all document records in the section, the service data with the negative stock mark and the section codes are obtained, the negative stock delivery documents in each negative stock section are adjusted to the back of the warehousing documents according to the combination sequencing of the section codes, the negative stock mark codes, the document date and the document type, and the inventory cost is sequentially accounted once according to the service data after the section sequencing.
Drawings
FIG. 1 is a schematic diagram of an application environment of a cost accounting method in embodiment 1 of the present invention;
FIG. 2 is a schematic flow chart of a cost accounting method in embodiment 2 of the present invention;
FIG. 3 is a schematic diagram showing an internal structure of a cost accounting apparatus according to embodiment 4 of the present invention;
FIG. 4 is a schematic structural diagram of a computer apparatus according to embodiment 5 of the present invention;
FIG. 5 is a diagram showing data before segmentation in example 3 of the present invention;
fig. 6 is a schematic diagram of data after segment encoding processing in embodiment 3 of the present invention;
fig. 7 is a schematic diagram of data after segment sorting and calculation in embodiment 3 of the present invention.
In the figure: 110. a terminal; 120. a server; 310. an acquisition module; 320. a segmentation module; 330. a calculation module; 340. and a pretreatment module.
Detailed Description
The technical solutions in the embodiments of the present invention will be clearly and completely described below with reference to the drawings in the embodiments of the present invention, and it is obvious that the described embodiments are only a part of the embodiments of the present invention, and not all of the embodiments. The specific embodiments described herein are merely illustrative of the invention and do not delimit the invention. All other embodiments, which can be derived by a person skilled in the art from the embodiments given herein without making any creative effort, shall fall within the protection scope of the present invention.
Example 1
A method of accounting for costs, the method comprising:
and acquiring the service data of the same accounting dimension, which adopts a mobile weighted average method to account the cost. The business data comprises a plurality of business document records of the in-out library type.
And when the business document records with negative stock exist according to the balance quantity of the business document records, sequencing the business document records according to the document date and the document type combination to obtain the sequenced business data.
And setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition (balance quantity) of the business bill record to carry out negative stock marking.
And acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition (balance quantity) of the business document records, and sequentially increasing the number of each different section to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the section codes.
Acquiring service data which is provided with negative stock marks and processed by sectional coding, and adjusting negative stock ex-warehouse (issued) type bills in each negative stock section to the back of a warehouse-in bill according to sectional coding, negative stock mark codes, bill dates and bill type combined sorting to obtain service data after sectional sorting.
And acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
The method for acquiring the business data of the accounting cost of the same accounting dimension by adopting the mobile weighted average method is to combine and divide inventory in the warehouse-in and warehouse-out business document data of the accounting cost by adopting the mobile weighted average method and accounting objects such as warehouses, organizations and the like into different accounting dimensions according to the accounting requirements. The data is sorted and taken according to the organization, the warehouse and the stock grouping like the bin division checking in a group of the organization, the data is sorted and taken according to the organization and the stock grouping without the bin division checking, the data is sorted and taken according to the warehouse and the stock grouping when the bin division checking of single organization data is carried out, and the data is sorted and taken according to the stock grouping without the bin division checking.
The negative stock mark is used for distinguishing and marking the unified negative stock mark code which is set for the negative stock documents of the ex-warehouse class in the business data. In one embodiment, the export-class negative stock document record in the business data is marked as '1' in a unified way, the export-class non-negative stock document record and the warehousing-class business document record are marked as '0' in a unified way, and other types of values such as numbers, characters or character strings can be adopted for distinguishing and marking. And the negative stock bill refers to the business bill of which the balance quantity is less than 0.
Acquiring each negative stock section and each non-negative stock section in the sorted business data, wherein the steps comprise:
when a business document has a negative stock condition (the end quantity is less than 0), forming a starting point of a negative stock section, sequentially finding out an end point of a first document without the negative stock condition (the end quantity is more than or equal to 0) forming the negative stock section from the starting point business document backwards, and forming the negative stock section by the starting point (including) and the end point (including); the non-negative stock section is formed by separating the starting point and the ending point of the negative stock section outside the negative stock section.
An apparatus for accounting for costs, the apparatus comprising:
an acquisition module: and acquiring the service data of the same accounting dimension, which adopts a mobile weighted average method to account the cost. The business data comprises a plurality of business document records of the in-out library type. And when the business document records with negative stock exist according to the balance quantity of the business document records, sequencing the business document records according to the document date and the document type combination to obtain the sequenced business data.
A segmentation module: and setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition (balance quantity) of the business bill record to carry out negative stock marking. And acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition (balance quantity) of the business document records, and sequentially increasing the number of each different section to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the section codes. Acquiring service data which is provided with negative stock marks and processed by sectional coding, and adjusting negative stock ex-warehouse (issued) type bills in each negative stock section to the back of a warehouse-in bill according to sectional coding, negative stock mark codes, bill dates and bill type combined sorting to obtain service data after sectional sorting.
A calculation module: and acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
The segmentation module negative stock mark is used for distinguishing and marking the unified negative stock mark code which is set for the outbound negative stock documents in the business data. In one embodiment, the export-class negative stock document record in the business data is marked as '1' in a unified way, the export-class non-negative stock document record and the warehousing-class business document record are marked as '0' in a unified way, and other types of values such as numbers, characters or character strings can be adopted for distinguishing and marking. And the negative stock bill refers to the business bill of which the balance quantity is less than 0.
The segmentation module acquires each negative stock section and each non-negative stock section in the sequenced service data, and the segmentation module comprises the following steps:
when a business document has a negative stock condition (the end quantity is less than 0), forming a starting point of a negative stock section, sequentially finding out an end point of a first document without the negative stock condition (the end quantity is more than or equal to 0) forming the negative stock section from the starting point business document backwards, and forming the negative stock section by the starting point (including) and the end point (including); the non-negative stock section is formed by separating the starting point and the ending point of the negative stock section outside the negative stock section.
A computer device comprising a memory and a processor, the memory storing a computer program, the processor implementing the following steps when executing the computer program:
and acquiring the service data of the same accounting dimension, which adopts a mobile weighted average method to account the cost. The business data comprises a plurality of business document records of the in-out library type.
And when the business document records with negative stock exist according to the balance quantity of the business document records, sequencing the business document records according to the document date and the document type combination to obtain the sequenced business data.
And setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition (balance quantity) of the business bill record to carry out negative stock marking.
And acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition (balance quantity) of the business document records, and sequentially increasing the number of each different section to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the section codes.
Acquiring service data which is provided with negative stock marks and processed by sectional coding, and adjusting negative stock ex-warehouse (issued) type bills in each negative stock section to the back of a warehouse-in bill according to sectional coding, negative stock mark codes, bill dates and bill type combined sorting to obtain service data after sectional sorting.
And acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
A computer-readable storage medium, on which a computer program is stored which, when executed by a processor, carries out the steps of:
and acquiring the service data of the same accounting dimension, which adopts a mobile weighted average method to account the cost. The business data comprises a plurality of business document records of the in-out library type.
And when the business document records with negative stock exist according to the balance quantity of the business document records, sequencing the business document records according to the document date and the document type combination to obtain the sequenced business data.
And setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition (balance quantity) of the business bill record to carry out negative stock marking.
And acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition (balance quantity) of the business document records, and sequentially increasing the number of each different section to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the section codes.
Acquiring service data which is provided with negative stock marks and processed by sectional coding, and adjusting negative stock ex-warehouse (issued) type bills in each negative stock section to the back of a warehouse-in bill according to sectional coding, negative stock mark codes, bill dates and bill type combined sorting to obtain service data after sectional sorting.
And acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
Example 2
The cost accounting method provided by the present application may be applied to an application environment as shown in fig. 1, where fig. 1 is an application environment schematic diagram of the cost accounting method in this embodiment. As shown in fig. 1, the application environment includes a terminal 110 and a server 120. The terminals and the servers communicate with each other through a network, which may be a wireless or wired communication network, such as an IP network, a cellular mobile communication network, etc., wherein the number of the terminals and the servers is not limited.
The terminal 110 may be, but is not limited to, various personal computers, notebook computers, smart phones, tablet computers, and portable wearable devices. The server may be implemented as a stand-alone server or as a server cluster consisting of a plurality of servers. The cost accounting method may be implemented on the terminal 110 or the server 120.
Example 3
As shown in fig. 2, a cost accounting method is provided, which is described by taking the method as an example applied to the terminal 110 or the server 120 in fig. 1, and includes the following steps:
And according to the accounting requirements, combining the inventory in the business data with accounting objects such as warehouses, organizations and the like into different accounting dimensions. As with the sub-bin accounting in a group of organizations, the numbers are taken according to the grouping of the organizations, the warehouses and the stocks; sorting and taking the data according to the organization mechanism and the stock grouping without bin division checking; the sub-warehouse accounting of the single organization data is performed by sorting and taking the data according to warehouse and stock grouping, and the non-sub-warehouse is performed by sorting and taking the data according to stock grouping. If the accounting dimension includes organization + warehouse + inventory, then organization + warehouse + inventory value is the same as an accounting dimension. A plurality of accounting dimensions can be selected at one time, the ordering is good according to the dimensions, and the service data of one dimension can also be selected at one time. The business data refers to records of business documents needing cost calculation and warehousing (receiving/sending), such as purchasing warehousing documents R1 and R2, other warehousing documents R3, sales delivery documents C1 and C2, other delivery documents C3 and the like.
The current stock balance quantity/balance amount in each business document data record can be set in a calculation mode or in a batch mode in sequence when documents are input into the front processing module to be effective (the balance quantity of the current calculation dimension = the initial quantity + the current warehousing quantity-the current ex-warehouse quantity, the balance amount = the initial amount + the current warehousing quantity-the current ex-warehouse amount according to document date and document type sequencing).
The negative stock refers to the condition that the balance amount or the balance sum of the business document is less than 0, when the business document is not put in storage at the beginning of the stock period or the balance sum and the balance sum are 0, the calculation result of the mobile weighted average balance sum is 0, and the sending cost of the subsequent delivery bill is 0, or the sending cost and the balance cost cannot reflect the actual stock cost price. The reason causing the problem often occurs in daily production or commercial activities of enterprises, for example, the next day of warehouse export is first taken and then registered for warehousing on the day of arrival of the materials in the production work, the next day of warehouse export is first sold and then registered for warehousing on the day of arrival of the commodities of supermarkets or commercial and trade companies, and the like.
And step 230, according to the bill type and the negative stock condition (the balance quantity) of the business bill record, performing negative stock marking on the business data, acquiring each negative stock section and each non-negative stock section in the sorted business data, sequentially and incrementally generating different section codes for each different section as the section codes of all the bill records in the section, and obtaining the business data subjected to sectional coding processing.
And adding attribute fields of 'negative stock mark codes' and 'section codes' to the sorted service data. If the service data is loaded into the temporary table of the database, the above attribute fields are added and set in the temporary table, and if the service data is loaded as a service data object in the program, the above attribute fields are added and set in the data object.
And the circulation service data sets a value of the negative inventory marking code in turn or in batch calculation. The calculation rule is as follows: judging that if the bill is a delivery bill (the bill type = the delivery bill) and the current negative stock (the balance quantity is less than 0), the negative stock mark code takes the value of '1', the delivery bill (the bill type = the delivery bill) and the non-negative stock (the balance quantity is more than or equal to 0) takes the value of '0'; the values of the warehousing entry (document type = warehousing entry) are all "0".
And (3) finding out a starting point and an ending point of the negative stock section by the circulating service data to form the negative stock section, sequentially carrying out section coding on the documents outside the negative stock section and the documents in the negative stock section, and setting a section coding value. The segment code value rule is as follows:
judging that the business data forms a starting point of a negative stock section when the amount of the balance of one business document is less than 0, such as the delivery sheets C1 and C3 in FIG. 6; starting to judge from the next document at the starting point and finding out the end point of the negative stock section formed by the first document with the balance number more than or equal to 0 backwards, such as the stock lists R1 and R3 in FIG. 6; one bill or a plurality of bills in the starting point (including) and the ending point (including) are in negative stock sections, and a plurality of business bills in each negative stock section are set as the same section code; the section codes of all the business documents outside the negative stock section can be used for sequentially and progressively coding each document as a section, or a plurality of adjacent business documents form a non-negative stock section and adopt the same section codes; each sector encoding is sequentially incremented. As shown in fig. 6.
In the embodiment, the whole calculation process intuitively shows the cost calculation process, so that the calculation result can truly reflect the actual service.
Specifically, the negative stock section is found out according to the change condition of the negative stock (the amount of the stock in the stock) and is set as the section code, and the delivery note with the negative stock and the subsequent delivery note with the negative stock are set as the same section code. The warehousing type documents in the negative inventory section need to be arranged in front of the delivery documents, the negative inventory marking code of the warehousing type documents needs to be marked with 0, and the delivery type documents need to be marked with 1.
As shown in fig. 6, the initial balance is 0, the delivery bill C1 and C3 adds 1 to the segment code due to the occurrence of negative stock, the negative stock flag code is set to 1, R1 and C1 belong to the same negative stock segment code "1", R3 and C3 belong to the same negative stock segment code "3", and the adjacent bill R2 and C2 belong to the same non-negative stock segment code "2" when there is no negative stock.
After sorting according to the section codes, the negative stock mark codes, the bill dates and the bill types, as shown in fig. 7, the warehousing type bills in the same negative stock section are arranged in front of the delivery bill, the warehousing bill R1 is arranged in front of the delivery bill C1, the warehousing bill R3 is arranged in front of the delivery bill C3, and the weighted calculation cost can be sequentially moved after sorting in sections.
In fig. 7, the balance of the 1-month-2-day warehousing entry R1 = the initial balance (0) of R1) + the income (200) =200 of R1, the balance of R1 = the initial balance (0) of R1) + the income (200 = 10) =2000 of R1, and the weighted average balance unit price of R1 = the balance (2000)/the balance (200) =10 is calculated as the issue cost price of the following delivery entry C1. The delivery cost of the delivery slip C1 on 1 month and 1 day is calculated as the weighted average balance unit price =10 of R1, C1 balance number = initial balance number (200) = delivery number (100) =100, balance amount = initial balance amount (2000) = delivery amount (100 × 10) = 1000. Through the segmented mobile weighting calculation, the issuing cost of the ex-warehouse list R1 is 10, the real actual cost is obtained, and the problem of inaccurate cost accounting under the condition of negative inventory is solved.
It should be understood that, although the various steps in the flowchart of fig. 2 are shown in order as indicated by the arrows, the steps are not necessarily performed in order as shown in the arrows. Unless explicitly stated otherwise herein, the steps may be performed in other sequences, and at least some of the steps in fig. 2 may include multiple sub-steps or multiple stages that are not necessarily performed at the same time, but may be performed asynchronously at different times, and the order of performance of the sub-steps or stages may not necessarily be sequential, but may be performed alternately or alternatingly with other steps or at least some of the sub-steps or stages of other steps.
Example 4
As shown in fig. 3, a cost accounting apparatus is provided, which includes an obtaining module 310, a segmenting module 320, and a calculating module 330, wherein:
the obtaining module 310: and acquiring the service data of the same accounting dimension, which adopts a mobile weighted average method to account the cost. The business data comprises a plurality of business document records of the in-out library type. And when the business document records with negative stock exist according to the balance quantity (less than 0) of the business document records, sorting the business document records according to the combination of document date (ascending order) and document type (front of income type document rows on the same day) to obtain the sorted business data.
The segmentation module 320: and setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition (the balance quantity is less than 0) of the business bill record to carry out negative stock marking. And acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition (balance quantity) of the business document records, and sequentially increasing the number of each different section to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the section codes. And acquiring the service data which is marked by the negative stock and is processed by sectional coding, and adjusting the negative stock delivery (delivery) bills in the negative stock section to the back of the warehousing bills according to the combined sequence of section coding (ascending sequence), + "negative stock marking code (ascending sequence), +" bill date (ascending sequence), + "bill type (in front of income type bill row on the same day), so as to obtain the service data after the sectional sequencing.
The calculation module 330: and acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
The segmentation module 320 is further configured to, under a negative stock condition that the balance amount or the balance amount is less than 0 due to the conditions of first receiving the delivery and then registering the delivery, or first selling the delivery and then registering the delivery and the like, set a "negative stock mark code" value in sequence for the circular service data, and determine that the negative stock mark code value is "1" when the delivery is a delivery (document type = delivery) and the current negative stock (the balance amount is less than 0), and the delivery is a "0" when the delivery is a delivery (document type = delivery) and the current negative stock (the balance amount is less than 0); the value of the warehousing entry (document type = warehousing entry) is all '0'; and the circular service data sequentially carries out section coding on the documents outside the negative stock section and the documents in the negative stock section, and a section coding value is set. Judging whether the balance quantity of a business document is less than 0 or not to form a starting point of a negative stock section when the balance quantity of the business document is less than 0; starting to judge from the next bill at the starting point and finding out an end point of a negative stock section formed by the first bill with the balance quantity more than or equal to 0 backwards; one bill or a plurality of bills in the starting point (including) and the ending point (including) are in negative stock sections, and a plurality of business bills in each negative stock section are set as the same section code; the section codes of all the business documents outside the negative stock section can be used for sequentially and progressively coding each document as a section, or a plurality of adjacent business documents form a non-negative stock section and adopt the same section codes; each sector encoding is sequentially incremented.
The method comprises the steps of obtaining business data marked with 'section codes' and 'negative inventory mark codes', realizing segmentation according to the combined sequence of 'section codes (ascending order)' + 'negative inventory mark codes (ascending order)' + 'document dates (ascending order)' + 'document types (in front of income type document rows on the same day)', and arranging the warehousing documents in each negative inventory section to the front.
In this embodiment, the apparatus further includes:
and the preprocessing module 340 is used for calculating the current balance quantity and balance amount of the business document, and combining and dividing the inventory in the business data and the accounting objects such as warehouses, organizations and the like into different accounting dimensions according to the accounting requirements.
The acquisition module 310 is further configured to take the data according to the accounting dimension, such as sorting the data according to organization, warehouse and inventory groups for the sub-bin accounting in a group of organization, sorting the data according to organization and inventory groups for the non-sub-bin accounting, sorting the data according to warehouse and inventory groups for the sub-bin accounting of single organization data, and sorting the data according to inventory groups for the non-sub-bin accounting. And the business data of the same accounting dimension are combined and sorted according to the bill date (ascending order) and the bill type (front of the income bill row on the same day), so that the sorted business data are obtained.
The specific definition of the cost accounting means can be referred to the definition of the cost accounting method above, and will not be repeated here. The various modules in the cost accounting apparatus described above may be implemented in whole or in part by software, hardware, and combinations thereof. The modules can be embedded in a hardware form or independent from a processor in the computer device, and can also be stored in a memory in the computer device in a software form, so that the processor can call and execute operations corresponding to the modules.
Example 5
A computer apparatus, which may be a terminal, whose internal structure diagram may be as shown in fig. 4, includes a processor, a memory, a network adapter, an input device, and a display device connected through a system bus. Wherein the storage includes non-volatile storage media and memory storage. The non-volatile storage medium of the computer device stores an operating system and may also store a computer program that, when executed by the processor, causes the processor to perform a cost accounting method. The memory storage may also have stored therein a computer program that, when executed by the processor, causes the processor to perform the data processing method. The display device of the computer equipment can be a liquid crystal display or an electronic display screen, and the input device of the computer equipment can be a touch layer on the touch screen, a key, a track ball or a touch pad arranged on a shell of the computer equipment, an external keyboard, a touch pad or a mouse and the like.
Those skilled in the art will appreciate that the architecture shown in fig. 4 is merely a block diagram of some of the structures associated with the disclosed aspects and is not intended to limit the computing devices to which the disclosed aspects apply, as particular computing devices may include more or less components than those shown, or may combine certain components, or have a different arrangement of components.
The present embodiment provides a computer device comprising a memory and a processor, the memory storing a computer program, the computer program, when executed by the processor, causing the processor to perform the steps of the cost accounting method described above. The steps of the cost accounting method herein may be the steps of the cost accounting method of the above-described embodiment.
The present embodiment provides a computer-readable storage medium storing a computer program, which, when executed by a processor, causes the processor to perform the steps of the cost accounting method described above. The steps of the cost accounting method herein may be the steps of the cost accounting method of the above-described embodiment.
It will be understood by those skilled in the art that all or part of the processes of the methods of the embodiments described above can be implemented by hardware related to instructions of a computer program, and the computer program can be stored in a non-volatile computer readable storage medium, and when executed, can include the processes of the embodiments of the methods described above. Any reference to memory, storage, database, or other medium used in the embodiments provided herein may include non-volatile and/or volatile memory, among others. The non-volatile memory may include a read-only memory, a programmable read-only memory, an electrically rewritable read-only memory, an erasable programmable read-only memory, an electrically erasable programmable read-only memory, a flash memory. Volatile memory can include static ram (sram), dynamic memory (DRAM), and the like.
According to the cost accounting method, the cost accounting device, the computer equipment and the storage medium, the business data with the same accounting dimension are obtained, when the business data records with the negative stock condition exist, the business data are sorted according to the bill date and the bill type combination, the negative stock marking is carried out on the sorted business data, each negative stock section and each non-negative stock section are obtained, different section codes are sequentially generated in an increasing mode for each different section to serve as section codes of all the bill records in the section, the negative stock delivery bills in each negative stock section are adjusted to the back of the warehousing bills according to the section codes, the negative stock marking codes, the bill date and the bill type combination sorting, and the segmented and sorted data are obtained to sequentially account the stock cost in one time. The warehouse entry and the warehouse exit are not required to be forced, the historical/reference cost of taking the inventory is avoided, the inventory cost is accurately accounted, and the cost accounting performance and the use convenience of a user are improved.
Finally, it should be noted that: although the present invention has been described in detail with reference to the foregoing embodiments, it will be apparent to those skilled in the art that modifications may be made to the embodiments or portions thereof without departing from the spirit and scope of the invention.
Claims (9)
1. A method of cost accounting, characterized by: the method comprises the following steps:
s1, acquiring business data of the same accounting dimension, which adopts a mobile weighted average method to account cost, wherein the business data comprises a plurality of warehouse entry business document records;
s2, when determining that the business document records with negative stock exist according to the balance quantity of the business document records, sorting the business document records according to the document date and the document type combination to obtain sorted business data;
s3, setting a negative stock mark code for each bill record in the business data according to the bill type and the negative stock condition of the business bill record to carry out negative stock marking;
s4, acquiring each negative stock section and non-negative stock section in the sorted business data according to the negative stock condition of the business document records, and sequentially increasing the number of different sections to generate different section codes as section codes of all document records in the section so as to obtain the business data processed by the sectional codes;
s5, acquiring the service data which is provided with the negative stock mark and is processed by sectional coding, and adjusting the negative stock out-of-stock documents in each negative stock section to the back of the stock in-stock documents according to sectional coding, negative stock mark codes, document date and document type combined sorting to obtain service data after sectional sorting;
s6, obtaining service data after segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to the mobile weighted average method, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
2. A method of cost accounting as claimed in claim 1 wherein: acquiring each negative stock section and each non-negative stock section in the sorted business data, wherein the steps comprise: when a business document has a negative stock condition, forming a starting point of a negative stock section, sequentially finding out an end point of a first document without the negative stock condition forming the negative stock section from the starting point business document backwards, wherein the starting point and the end point form the negative stock section; the non-negative stock section is formed by separating the starting point and the ending point of the negative stock section outside the negative stock section.
3. A method of cost accounting as claimed in claim 1 wherein: the negative stock mark is used for distinguishing and marking a unified negative stock mark code for the ex-warehouse type negative stock documents in the service data, a unified mark for the ex-warehouse type negative stock documents in the service data is '1', and a unified mark for the ex-warehouse type non-negative stock documents and the warehousing type service documents is '0'.
4. A method of cost accounting as claimed in claim 1 wherein: before obtaining the service data of which the cost is calculated by adopting a mobile weighted average method in the same calculation dimension, the method further comprises the following steps: according to the accounting requirements, combining the inventory in the warehouse-in and warehouse-out business document data for accounting the cost by adopting a moving weighted average method with accounting objects such as warehouses, organizations and the like into different accounting dimensions, and performing sorting and fetching according to the organizations, the warehouses and the inventory in groups like a group of warehouse-in sub-accounting in the organization; sorting and taking the data according to the organization mechanism and the stock grouping without bin division checking; the sub-warehouse accounting of the single organization data is performed by sorting and taking according to warehouse and stock grouping, and the non-sub-warehouse is performed by sorting and taking according to stock grouping.
5. A cost accounting apparatus, characterized by: the device comprises an acquisition module, a segmentation module and a calculation module:
an acquisition module: acquiring business data of the same accounting dimension, which is subjected to accounting cost by adopting a mobile weighted average method, wherein the business data comprises a plurality of business document records of in-out inventory type, and when the business document records with negative inventory are determined according to the balance quantity of the business document records, the business document records are sorted according to the document date and the document type combination to obtain the sorted business data;
a segmentation module: according to the bill types and the negative stock conditions of the business bill records, setting negative stock mark codes for each bill record in the business data to carry out negative stock marking, acquiring each negative stock section and non-negative stock section in the sequenced business data according to the negative stock conditions of the business bill records, sequentially and progressively generating different section codes for each different section as section codes of all bill records in the section, acquiring business data processed by sectional coding, acquiring business data processed by the negative stock marks and the sectional coding, adjusting the negative stock out-of-stock bills in each negative stock section to the back of the stock bill according to the sectional codes, the negative stock mark codes, the bill dates and the bill type combined sequencing, and acquiring business data after the sectional sequencing;
a calculation module: and acquiring service data after the segmentation sequencing, calculating the weighted average unit price of the warehousing documents according to a mobile weighted average method in sequence, setting the sending cost unit price of the warehousing documents by using the weighted average unit price, and recalculating the balance quantity and balance amount of each service document.
6. A cost accounting device as defined in claim 5, wherein: the negative stock mark in the segmentation module is used for distinguishing and marking a unified negative stock mark code for the ex-warehouse type negative stock documents in the business data, the unified mark of the records of the ex-warehouse type negative stock documents in the business data is '1', the unified marks of the records of the ex-warehouse type non-negative stock documents and the records of the warehousing type business documents are '0', and the negative stock documents refer to the business documents of which the balance quantity is less than 0.
7. A cost accounting device as defined in claim 5, wherein: the step of acquiring each negative stock section and each non-negative stock section in the sequenced service data in the segmentation module comprises the following steps: when a business document has a negative stock condition, forming a starting point of a negative stock section, sequentially finding out a first document without the negative stock condition from the starting point business document backwards, forming an end point of the negative stock section, and forming the negative stock section by the starting point and the end point; the non-negative stock section is formed by separating the starting point and the ending point of the negative stock section outside the negative stock section.
8. A computer device comprising a memory and a processor, the memory storing a computer program, characterized in that: the steps of the method of any one of claims 1 to 4 are implemented by a processor when executing the computer program.
9. A computer-readable storage medium having stored thereon a computer program, characterized in that: the steps of the method of any one of claims 1 to 4 are implemented by a processor when executing a computer program.
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