CN107909325B - Refined accounting method based on logistics cost of pharmaceutical enterprise - Google Patents
Refined accounting method based on logistics cost of pharmaceutical enterprise Download PDFInfo
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Abstract
The invention discloses a refined accounting method based on logistics cost of a medicine enterprise. The logistics cost accounting system comprises a logistics cost accounting system, and the accounting method comprises the following steps: s1: screening data; s1.1: according to the financial accounting system data of the pharmaceutical enterprise, analyzing and classifying the expenses of each department of a logistics system of the pharmaceutical enterprise one by one; s1.2: the logistics cost accounting system is butted from a financial database designated table of the medical enterprise, and an accounting cost field maintenance dictionary is obtained from the financial accounting system and is used for extracting original data from finance; s2: splitting data; s2.1: the labor cost is calculated, and the labor cost is refined to each logistics link and state; s2.2: accounting depreciation amortization cost, and refining the depreciation amortization cost to each logistics link and each state; s2.3: processing other auxiliary expenses, and subdividing the auxiliary expenses into each logistics link and each state; s3: and (6) outputting the data. The method of the invention has a clearer logistics cost structure, and provides reliable data support for optimizing the operation flow and reducing the logistics cost; the logistics cost level of the user can be known, and reference is provided for business quotation.
Description
Technical Field
The invention relates to a logistics cost accounting method, in particular to a refined accounting method based on logistics cost of a medicine enterprise.
Background
The pharmaceutical enterprises in the modern times grow up rapidly, but the logistics cost accounting problem is more and more prominent.
At present, when logistics cost accounting is carried out, the total logistics cost can be calculated only by the expense of departments such as a storage department, a transportation department, a logistics management department and the like under a logistics system extracted from a financial system, fine accounting cannot be completed on a logistics cost structure and cost unit prices of all links, cost accounting work is completed manually, and efficiency is low.
The logistics cost accounting of the pharmaceutical enterprise has the following problems:
(1) the logistics cost accounting dimensionality is not comprehensive and detailed;
(2) the logistics cost composition structure is not clear, and the cost proportion and the change condition of a management link, an operation link, a storage link and a transportation link cannot be accurately accounted;
(3) the unit price of each link and each cost area can not be thinned and calculated, and the support for commercial quotation is insufficient;
(4) the manual accounting is completed, and the efficiency is low.
Disclosure of Invention
Aiming at the defects in the prior art, the invention provides a refined accounting method based on the logistics cost of a pharmaceutical enterprise, and the method mainly depends on financial accounting data and supplements operation and manpower statistical data; comprehensive and fine accounting of logistics cost is realized; and the integration of three systems of operation, finance and manpower is realized through system development, and the purpose of automatic accounting is achieved.
In order to realize the purpose of the invention, the technical solution of the invention is as follows: a refined accounting method based on medicine enterprise logistics cost comprises a logistics cost accounting system, wherein the logistics cost accounting system comprises a basic data configuration module and a summary statistics module; the accounting method comprises the following steps:
s1: screening data; the data screening is to extract and classify financial data, and comprises the following steps:
s1.1: according to the data of the financial accounting system of the pharmaceutical enterprise, analyzing and classifying the expenses of each department of a logistics system of the pharmaceutical enterprise item by item, wherein the classified logistics cost comprises labor cost, depreciation and amortization and other assistance, and the other assistance comprises management assistance, operation assistance, storage assistance and transportation assistance;
s1.2: the logistics cost accounting system is butted from a financial database designated table of the medical enterprise, and an accounting cost field maintenance dictionary is obtained from the financial accounting system and is used for extracting original data from finance; finishing summing grouping and summarizing of database levels according to the charge category field, and finally returning a processed data result through a data interface;
s2: splitting data;
s2.1: the labor cost is calculated, and the labor cost is refined to each logistics link and state;
s2.2: accounting depreciation amortization cost, and refining the depreciation amortization cost to each logistics link and each state;
s2.3: processing other auxiliary expenses, and subdividing the auxiliary expenses into each logistics link and each state;
each logistics link of the pharmaceutical enterprise comprises a management link, a warehousing link, a goods picking link, a delivery link, a goods returning link, a storage link and a transportation link;
the pharmaceutical enterprises comprise western medicines, traditional Chinese medicines, instruments and cold chains;
s3: outputting data; outputting an accounting result;
s3.1: the logistics cost accounting system outputs the cost amount and unit cost of each business in each link;
s3.2: the logistics cost accounting system outputs the unit cost of each business state in each detail category.
According to the embodiment of the invention, in the step S1.2, the data extraction of the financial database is summarized after multi-thread parallel extraction by adopting a cloud streaming computing interface.
According to the embodiment of the present invention, the step S2.1 specifically includes:
s2.1.1: the labor cost is refined to a logistics link; according to post data of a human system of a pharmaceutical enterprise, corresponding each post labor cost to a logistics link, and refining and splitting the post labor cost into management labor cost, warehousing labor cost, picking labor cost, ex-warehouse labor cost, return labor cost, storage labor cost and transportation labor cost;
s2.1.2: the labor cost is refined to an industrial state; the labor cost of each link needs to be split according to different operation amount; manually splitting each link to each business state according to data counted by a pharmaceutical enterprise operation system, namely warehousing, picking, delivering, returning, storing and delivering amount of each business state;
the specific implementation of the steps S2.1.1, S2.1.2;
a: extracting statistical data of various business states of an operation system;
b: the labor cost is shared, calculated and summarized; the concrete program implementation of the labor cost allocation process can be refined as follows:
(1) firstly, subdividable TYPE dictionary data and non-subdividable TYPE dictionary data are obtained, the labor cost data obtained in a current traversal mode are labeled according to function TYPEs, a field SAPT _ TYPE is assigned with a TYPE value, and if the TYPE is a non-subdividable TYPE, the TYPE is as follows: an issummary; if the type can be thinned: issapt;
(2) and (3) after all the labor cost type data to be shared and summarized are marked, starting sharing calculation: traversing all the labor cost data sets again, obtaining the apportionment type field value of the current set object, if the apportionment type field value is issumary, skipping and not performing further calculation, and if the apportionment type field value is issapt, starting an apportionment calculation link;
(3) after the matching algorithm obtains the subdivision type set, the operation data, the number of distribution items of each type and the number of running kilometers corresponding to the distribution data are taken according to the cost accounting calculation formula rule, and the labor cost is allocated to the current subdivision set according to the percentage proportion;
(4) and sequentially calculating subdivision sets corresponding to the allocation types, and finally merging and summarizing according to the same type to obtain accurate allocation data.
According to the embodiment of the present invention, the step S2.2 specifically includes:
s2.2.1: depreciation, amortization and refinement are carried out to a logistics link; according to the fixed asset use, each fixed asset is corresponding to different logistics links;
s2.2.2: the depreciation and amortization cost is refined to various states;
the specific implementation manner of the steps S2.2.1 and S2.2.2 is as follows:
(1) extracting a 'fixed asset detail list' from the medical enterprise financial system in a butt joint mode to a cost accounting system, editing and storing all fixed asset details according to different logistics function types, and counting the storage area addition or leading-in according to the function type state;
(2) and (3) fixed asset allocation calculation summary: acquiring an unrefined logistics function category dictionary table and a unrefined logistics function category dictionary table, assigning fixed asset detail data according to a field SAPT _ TYPE which can be subdivided and cannot be subdivided into sharing TYPEs, traversing fixed asset sharing set data, if the sharing TYPE is dissimilary, not processing, participating in final sharing result statistics, if the sharing TYPE is issaptt, calling subdividable TYPE classification logic, matching to obtain a set of all non-subdividable TYPEs corresponding to a current fixed asset data object, finally calling fixed asset sharing calculation logic to share the current fixed asset data object into the non-subdividable TYPE set, traversing in sequence in the same way to obtain all fixed asset sharing results, and finally calling summarization logic to summarize all sharing result set data according to TYPE statistics to obtain a final fixed asset sharing result;
the fixed asset inventory data allocation calculation logic program is implemented as follows: and obtaining classification logic to obtain a current fixed asset detail data non-subdividable classification set and each business state warehousing area set, matching corresponding type warehousing areas according to fixed asset detail function type fields, calculating area occupation ratio to share the current assets into the non-subdividable sets, and completing the sharing of all fixed asset details in sequence by the same method.
According to the embodiment of the present invention, the specific implementation manner of the step S2.3 in the cost accounting system is as follows:
(1) obtaining the summary data of each expense type corresponding to each department of the corresponding company from the accounting of the expense table of the financial database department;
(2) the data is divided into four main charge statistical objects of management assistance, operation assistance, storage assistance and transportation assistance according to charge types from a department charge data table, and the charge sum of each department of the current company is counted.
According to the embodiment of the present invention, the specific implementation manner of the steps S3.1 and S3.2 is: the logistics cost sum statistical program logic of each link of each state is as follows: after the manual work, depreciation, water and electricity and assistance of each business state are shared and calculated, the logistics cost sum is called and the logistics cost sum is calculated through a statistic logic; the calculation method comprises the following steps:
the cost amount of each industry logistics is the cost of each industry labor cost, the depreciation cost of each industry, the cost of each industry water and electricity and the auxiliary cost of each industry.
According to the embodiment of the invention, the basic data configuration module adopts the easy table to realize the visual editing and the calculation logic configuration of the basic data table.
According to the embodiment of the invention, the gathering statistical module comprises a labor cost allocation js component and a fixed asset allocation js component.
According to the embodiment of the invention, the programs (1) to (4) are packaged into a js component for sharing the labor cost of the system.
According to the embodiment of the invention, the fixed asset explicit list data allocation calculation logic program is packaged into a fixed asset allocation js component of the cost accounting system.
The invention has the beneficial effects that: the accounting method is mainly based on the relevant regulations of medicine circulation enterprises and the characteristics of medicine logistics links to establish a medicine logistics cost accounting system, effectively separate logistics resources from other business resources, and independently account for labor cost, depreciation and amortization and other expenses under the logistics system; the unit action cost of each type of goods in each operation link is accounted, a logistics cost accounting system is developed, the logistics cost is automatically accounted, and the cost accounting efficiency is improved.
The method realizes the careful cost output of the medicine logistics cost transversely according to the state of the trade and longitudinally according to the link; forming a finest logistics cost dictionary, and meeting different cost analysis and application requirements through various combination and collocation of the thinning cost; and an accounting system is established through visual system configuration, convenient system docking and a telescopic system structure to realize automatic accounting.
Through the logistics cost accounting result, the logistics cost structure can be clearer, and reliable data support is provided for optimizing the operation flow and reducing the logistics cost; the logistics cost level of the user can be known, and reference is provided for business quotation.
The cost of the refined accounting method based on the logistics cost of the pharmaceutical enterprise is mainly output in the form shown in the following table.
Drawings
FIG. 1 is a logic diagram of a logistics cost accounting system body design.
FIG. 2 is a block diagram of a basic data configuration module design in a logistics cost accounting system.
FIG. 3 is a block diagram of a design flow of a logistics cost statistics query process.
FIG. 4 is a block diagram of the design of a logistics resource statistics query flow.
Fig. 5 is a process diagram of the subdivision of the logistics cost accounting method.
FIG. 6 is a cost of labor data extraction flow diagram.
FIG. 7 is a flowchart of a detailed algorithm for cost-sharing aggregation of human labor.
FIG. 8 is a detailed flow chart of a fixed asset amortization algorithm.
FIG. 9 is a flow chart of an assisted cost apportionment algorithm.
Detailed Description
Some technical effects of the present invention will become more apparent in the present embodiment, which is described in detail below with reference to the accompanying drawings.
The medicine enterprise logistics cost-based fine accounting method comprises a logistics cost accounting system, wherein the logistics cost accounting system comprises a basic data configuration module and a summary statistics module.
Fig. 1 is a logic block diagram of the main body design of the logistics cost accounting system, and the logistics cost accounting system develops and uses the technology: spring Boot, Spring Mvc, easy, Html5, cs 3, Bootstrap, Javascript, Jquery, pl/sql.
A server: apache-tomcat-8.5.11.
A database: MySql.
Applicable platform: and the large system browser platforms are universal.
Introduction of an accounting system architecture: the logistics cost accounting system relies on a configurable interface service platform of Jiuzhou cloud warehouse of Jiuzhou general logistics company of Wuhan to provide data query, modification and deletion, and the interface platform adopts java resetful interface style development specifications to realize service support of various large systems and platforms.
FIG. 2 is a block diagram of a basic data configuration module design in a logistics cost accounting system; the basic data configuration module adopts the basic data table visual editing and calculation logic configuration functions realized by the easy table, and provides a one-key data importing function to facilitate the rapid input and update of data besides the more convenient data editing function; the functional module can manage the visual management of the basic accounting data of the company according to different user information.
The summarizing and counting module is an algorithm core module realization part of the accounting method and is divided into two js components of a labor cost sharing module (laborcostsCalc) and a fixed asset sharing module (fixedAssortCalc), and the labor cost of each department is respectively calculated according to different logistics function business states in a classified mode and the fixed asset of each company is counted according to different logistics function business states in a classified mode.
The gathering statistical module is mainly divided into: a group logistics cost statistics and summarization display module for summarizing logistics cost statistics and logistics resource statistics; fig. 3 is a block diagram of a design process of a logistics cost statistical query process, and fig. 4 is a block diagram of a design process of a logistics resource statistical query process.
A fine accounting method based on the logistics cost of a medicine enterprise comprises the following steps.
S1: screening data; the data screening is to extract and classify financial data, and comprises the following steps:
s1.1: according to the data of the financial accounting system of the pharmaceutical enterprise, analyzing and classifying the expenses of each department of a logistics system of the pharmaceutical enterprise item by item, wherein the classified logistics cost comprises labor cost, depreciation and amortization and other assistance, and the other assistance comprises management assistance, operation assistance, storage assistance and transportation assistance;
s1.2: the logistics cost accounting system is butted from a financial database designated table of the medical enterprise, and an accounting cost field maintenance dictionary is obtained from the financial accounting system and is used for extracting original data from finance; finishing summing grouping and summarizing of database levels according to the charge category field, and finally returning a processed data result through a data interface;
s2: splitting data;
s2.1: the labor cost is calculated, and the labor cost is refined to each logistics link and state;
s2.2: accounting depreciation amortization cost, and refining the depreciation amortization cost to each logistics link and each state;
s2.3: processing other auxiliary expenses, and subdividing the auxiliary expenses into each logistics link and each state;
each logistics link of the pharmaceutical enterprise comprises a management link, a warehousing link, a goods picking link, a delivery link, a goods returning link, a storage link and a transportation link;
the pharmaceutical enterprises comprise western medicines, traditional Chinese medicines, instruments and cold chains;
s3: outputting data; outputting an accounting result;
s3.1: the logistics cost accounting system outputs the cost amount and unit cost of each business in each link;
s3.2: the logistics cost accounting system outputs the unit cost of each business state in each detail category.
FIG. 5 is a process diagram illustrating a subdivision of the logistics cost accounting method; the specific subdivision is as follows.
(1) Financial data extraction and classification
A. According to financial accounting data, the expenses of each department of the logistics system are analyzed and classified item by item, and the method comprises the following steps:
B. the system implementation mode is as follows: and docking from a specified table of the financial database, obtaining an accounting cost field maintenance dictionary from an accounting system for extracting original data from finance, finishing sum and group by grouping and summarizing of database levels according to a cost category field, and finally returning a processed data result through a data interface. And the data extraction of the plurality of financial databases is summarized after the data extraction is carried out in a multithreading parallel extraction mode through a Jiuzhou cloud warehouse streaming type computing interface.
FIG. 6 is a cost of labor data extraction flow diagram.
(2) And (4) accounting the labor cost, and refining the total labor cost to each logistics link and each business state.
A. The labor cost is refined to a logistics link: according to post data of a human power system, corresponding the labor cost of each post to a logistics link, managing (manual), warehousing (manual), picking (manual), delivering (manual), returning (manual), storing (manual) and transporting (manual); the method comprises the following steps:
B. and (3) refining the labor cost to an industrial state: the labor cost of each link needs to be split according to different operation amount; according to the data (warehousing, picking, ex-warehouse, returning, storing and delivering amount of each business state) counted by the operation system, manually splitting each link to each business state, wherein the method comprises the following steps:
C. a system implementation.
The first step is as follows: and extracting statistical data of all the operation states of the operation system in the same way as the data extraction mode of the financial system.
The second step is that: the method comprises the steps of firstly obtaining a non-fined logistics function category business state dictionary table and a fined logistics function category business state dictionary table, then classifying the labor cost of each post to each logistics function category business state according to the logistics cost post type, then classifying and summarizing according to the function category, allocating the cost of the fined function category to each refined function category according to the number of the corresponding operation pieces in operation data of the refined category according to the classified labor cost, and finally counting and summarizing each refined data.
The concrete program implementation of the labor cost allocation process can be refined as follows: firstly, subdividable TYPE dictionary data and non-subdividable TYPE dictionary data are obtained, the current ergodic obtained labor cost data are labeled with a field SAPT _ TYPE (apportionment TYPE) value according to the function TYPE, and if the TYPEs are non-subdividable, the field SAPT _ TYPE value is: an issummary; if the type can be thinned: issapt. And (3) after all the labor cost type data to be shared and summarized are marked, starting sharing calculation: and traversing all the labor cost data sets again, skipping and not performing further calculation if the apportionment type field value of the current set object is issumary, and starting an apportionment calculation link if the apportionment type field value is issapt. The apportionment calculation process is exemplified by: if the current labor cost function category is (picking goods, cool warehouse, each business state) and the apportionment category is issapt, the non-subdividable type sets meeting all types (picking goods, cool warehouse) are obtained by matching the non-subdividable table sets as follows: { (picking, shady and cool warehouse-building warehouse zero goods shelf, western medicine zero goods), (picking, shady and cool warehouse-building warehouse zero goods shelf, traditional Chinese medicine zero goods), (picking, shady and cool warehouse-building warehouse zero goods shelf, instrument zero goods), (picking, shady and cool warehouse-stereoscopic warehouse, each state), (picking, shady and cool warehouse-high shelf warehouse, each state), (picking, shady and cool warehouse-building warehouse stacking, western medicine whole piece), (picking, shady and cool warehouse-building warehouse stacking, traditional Chinese medicine whole piece), (picking, shady and cool warehouse-building warehouse stacking, instrument whole piece), (picking, shady and cool warehouse-building warehouse whole piece goods shelf, traditional Chinese medicine whole piece), (picking, shady and cool warehouse-building certificate goods shelf, instrument whole piece) }. And after the subdivision type set is obtained by the matching algorithm, the operation data, the number of distribution items of each type and the number of running kilometers corresponding to the distribution data are taken according to the cost accounting calculation formula rule, and the labor cost is allocated to the current subdivision set according to the percentage proportion. And in the same way, calculating the subdivision sets corresponding to the allocation types in sequence, and finally merging and summarizing according to the same type to obtain accurate allocation data.
The program implementation is packaged into a system labor cost sharing component (LaborCostsCalc), and the large data volume sharing and summarizing of the labor cost of a plurality of operation systems is switched to a Kyushu cloud warehouse streaming type computing interface to compute, summarize and extract computing results according to the same computing rule.
FIG. 6 is a cost of labor data extraction flow diagram.
FIG. 7 is a flowchart of a detailed algorithm for cost-sharing aggregation of human labor.
(3) And (4) accounting the depreciation amortization cost, and refining the depreciation amortization cost to each logistics link and each state.
A. Depreciation and amortization are refined to a logistics link: according to the fixed asset use, each fixed asset is corresponding to different logistics links; for example, the three-dimensional warehouse and the shelf are depreciated and divided into storage cost; the fork truck is depreciated, namely the warehousing cost is divided, the picking trolley is depreciated, the goods picking cost is divided, and the vehicle is depreciated, namely the transportation cost is divided; the method comprises the following steps:
B. the depreciation and amortization cost is refined to various business states: because the equipment used by the medicines in different states is different, the depreciated assets need to be further analyzed and split into different states; for example, western medicines are usually stored in the stereo library, and the storage cost of the western medicines is counted; the cold storage is used for storing cold chain medicines, and the cold chain storage cost is counted; splitting the asset folder shared by all the business states according to a certain proportion, such as splitting by a forklift according to the statistical warehousing quantity ratio and the like; the method comprises the following steps:
C. a system implementation.
The first step is as follows: and (3) extracting a 'fixed asset detail list' from the butt joint of the financial system to the system, editing and storing all fixed asset details according to different logistics function types, and counting the warehousing areas corresponding to all function types and states of warehousing of each company or importing the warehousing areas into an accounting system.
The second step is that: and (3) fixed asset allocation calculation summary: the apportionment calculation rule is similar to the labor cost apportionment calculation, firstly, a non-reducible logistics function category dictionary table and a reducible logistics function category dictionary table are obtained, then the fixed asset detail data is assigned with values according to a subdividable or non-subdividable apportionment TYPE field SAPT _ TYPE, traversing the fixed asset allocation set data, if the allocation type is issummary, not processing, participating in final allocation result statistics, if the allocation type is issapt, calling a subdividable type classification logic, matching to obtain all non-subdividable type sets corresponding to the current fixed asset data object, finally calling a fixed asset allocation calculation logic to allocate the current fixed asset data object into the non-subdividable type sets, and traversing sequentially in the same way to obtain all the fixed asset allocation results, and finally calling and summarizing logic to count and summarize all the allocation result set data according to types to obtain the final fixed asset allocation result.
The concrete program implementation of the subdivision of the fixed asset inventory data, namely the apportionment calculation logic, can be refined as follows: and obtaining classification logic to obtain a current fixed asset detail data non-subdividable classification set and each business state warehousing area set, matching corresponding type warehousing areas according to fixed asset detail function type fields, calculating area occupation ratio to share the current assets into the non-subdividable sets, and completing the sharing of all fixed asset details in sequence by the same method.
The program implementation is packaged into a system fixed asset apportionment component (FixedAssetSaptCalc), and the multi-base fixed financial asset large data volume apportionment and aggregation uses a Kyushu cloud warehouse streaming computing interface to compute, aggregate and extract the computing result according to the same apportionment computing rule.
A detailed flow of a fixed asset detail allocation algorithm: the difference from the labor cost sharing process lies in that the sharing basis is different, and the sharing details are different, as shown in fig. 8.
(4) And other auxiliary cost processing, namely subdividing the auxiliary cost into a logistics link and an industry state.
A. And (3) auxiliary expense subdivision link: additional fees for transportation among other ancillary fees: fuel cost, road and bridge cost, parking cost and vehicle maintenance cost; and (4) storing the auxiliary cost: storage rent and management fee; picking is assisted: the cost of packaging; the remaining costs are referred to as administrative assistance costs.
B. Auxiliary expense subdivision business state: subdividing the packaging cost into different states according to the statistical data (the packaging amount of each state); western medicines, traditional Chinese medicines, appliances and cold chain; directly attributing the storage rent to the storage cost corresponding to the state according to the statistical storage planning purpose; the specific method comprises the following steps:
C. a system implementation.
The first step is as follows: and obtaining the summary data of each expense type corresponding to each department of the corresponding company from the accounting of the expense table of the financial database department.
The second step is that: the data is divided into four main charge statistical objects of management assistance, operation assistance, storage assistance and transportation assistance according to charge types from a department charge data table, and the charge sum of each department of the current company is counted.
The management auxiliary expense apportionment calculation is counted into a small amount of management cost auxiliary expense.
And the operation auxiliary cost and the storage auxiliary cost are allocated to each non-subdividable logistics function type according to the ratio of the surface area of the storage area of the category and the state corresponding to the current cost logistics function.
And the auxiliary transportation cost is allocated to each business state according to the proportion of the number of the goods delivered by the operation data of the current cost type business state.
And the statistics and the apportionment of the large data volume expenses of the plurality of companies adopt the same auxiliary expense apportionment mode, and respectively extract the calculation results after completing the calculation by using the flow calculation.
The auxiliary cost allocation algorithm system flow is as follows: as shown in fig. 9.
(5) And outputting an accounting result.
A. Outputting the cost amount and unit cost of each business state in each link, wherein the format is as follows:
B. and outputting the unit cost of each business state in each detailed category, wherein the format is as follows:
C. a system implementation.
Logistics cost and money amount statistical program logic of each link in each state:
the manual work, depreciation, water and electricity and assistance of each industry are shared and calculated;
then, the logistics cost amount statistic logic is called to calculate the logistics cost amount of each business, and the calculation method comprises the following steps: the cost amount of each industry logistics is the cost of each industry labor cost, the depreciation cost of each industry, the cost of each industry water and electricity and the auxiliary cost of each industry.
Calculating the unit cost of each medicine area, and calculating and listing:
the unit cost of the western medicine area is (the sum of the logistics cost of picking the western medicine and the logistics cost stored by the western medicine + (the logistics cost sum of the warehousing link of the western medicine) + (the logistics cost sum of the returning link of the western medicine) + (the logistics cost sum of the ex-warehouse link of the western medicine) + (the logistics cost sum of the management and distribution link of the western medicine))/the ex-warehouse quantity of the western medicine.
The allocation method is the same as the labor cost and depreciation data allocation, and the logistics cost of each industrial western medicine is allocated to the unit cost of each industrial medicine area.
The embodiment of the invention has the following effects:
1. providing a most detailed cost dictionary, and meeting various cost analysis and application requirements through different cost combinations;
2. developing a logistics cost accounting system to realize automatic accounting of logistics cost;
3. the logistics cost accounting time is shortened, the manual accounting cost is saved, and the decision efficiency is improved;
4. the possibility of manual accounting errors is reduced, the cost accounting accuracy is improved, the manual data checking and recalculation times are reduced, and the working efficiency is improved;
5. and a timely and accurate reference basis is brought to the cost control of the pharmaceutical logistics industry of the company.
Claims (6)
1. The medicine enterprise logistics cost-based refined accounting method is characterized by comprising a logistics cost accounting system, wherein the logistics cost accounting system comprises a basic data configuration module and a summary statistics module; the accounting method comprises the following steps: s1: screening data; the data screening is to extract and classify financial data, and comprises the following steps: s1.1: according to the data of the financial accounting system of the pharmaceutical enterprise, analyzing and classifying the expenses of each department of a logistics system of the pharmaceutical enterprise item by item, wherein the classified logistics cost comprises labor cost, depreciation and amortization and other assistance, and the other assistance comprises management assistance, operation assistance, storage assistance and transportation assistance; s1.2: the logistics cost accounting system is butted from a financial database designated table of the medical enterprise, and an accounting cost field maintenance dictionary is obtained from the financial accounting system and is used for extracting original data from finance; finishing summing grouping and summarizing of database levels according to the charge category field, and finally returning a processed data result through a data interface; s2: splitting data; s2.1: the labor cost is calculated, and the labor cost is refined to each logistics link and state; s2.2: accounting depreciation amortization cost, and refining the depreciation amortization cost to each logistics link and each state; s2.3: processing other auxiliary expenses, and subdividing the auxiliary expenses into each logistics link and each state; each logistics link of the pharmaceutical enterprise comprises a management link, a warehousing link, a goods picking link, a delivery link, a goods returning link, a storage link and a transportation link; the pharmaceutical enterprises comprise western medicines, traditional Chinese medicines, instruments and cold chains; s3: outputting data; outputting an accounting result; s3.1: the logistics cost accounting system outputs the cost amount and unit cost of each business in each link; s3.2: the logistics cost accounting system outputs the unit cost of each business state in each detail category;
the step S2.1 specifically comprises the following steps: s2.1.1: the labor cost is refined to a logistics link; according to post data of a human system of a pharmaceutical enterprise, corresponding each post labor cost to a logistics link, and refining and splitting the post labor cost into management labor cost, warehousing labor cost, picking labor cost, ex-warehouse labor cost, return labor cost, storage labor cost and transportation labor cost; s2.1.2: the labor cost is refined to an industrial state; the labor cost of each link needs to be split according to different operation amount; manually splitting each link to each business state according to data counted by a pharmaceutical enterprise operation system, namely warehousing, picking, delivering, returning, storing and delivering amount of each business state; the specific implementation of the steps S2.1.1, S2.1.2; a: extracting statistical data of various business states of an operation system; b: the labor cost is shared, calculated and summarized; the concrete program implementation of the labor cost allocation process can be refined as follows: (1) firstly, subdividable TYPE dictionary data and non-subdividable TYPE dictionary data are obtained, the labor cost data obtained in a current traversal mode are labeled according to function TYPEs, a field SAPT _ TYPE is assigned with a TYPE value, and if the TYPE is a non-subdividable TYPE, the TYPE is as follows: an issummary; if the type can be thinned: issapt; (2) and (3) after all the labor cost type data to be shared and summarized are marked, starting sharing calculation: traversing all the labor cost data sets again, obtaining the apportionment type field value of the current set object, if the apportionment type field value is issumary, skipping and not performing further calculation, and if the apportionment type field value is issapt, starting an apportionment calculation link; (3) after the matching algorithm obtains the subdivision type set, the operation data, the number of distribution items of each type and the number of running kilometers corresponding to the distribution data are taken according to the cost accounting calculation formula rule, and the labor cost is allocated to the current subdivision set according to the percentage proportion; (4) sequentially calculating a subdivision set corresponding to each allocation type, and finally merging and summarizing according to the same type to obtain accurate allocation data of each item;
the gathering statistical module comprises a labor cost allocation js component and a fixed asset allocation js component; the programs (1) to (4) are packaged into a js component for sharing the labor cost of the system; and the fixed asset explicit list data allocation calculation logic program is packaged into a fixed asset allocation js component of the cost accounting system.
2. The medical enterprise logistics cost-based refined accounting method according to claim 1, wherein the financial database data extraction in the step S1.2 adopts a cloud streaming computing interface to perform multi-thread parallel extraction and then summarize.
3. The method for refined accounting based on logistics cost of pharmaceutical enterprises according to claim 1, wherein the step S2.2 comprises the following steps: s2.2.1: depreciation, amortization and refinement are carried out to a logistics link; according to the fixed asset use, each fixed asset is corresponding to different logistics links; s2.2.2: the depreciation and amortization cost is refined to various states; the specific implementation manner of the steps S2.2.1 and S2.2.2 is as follows: (1) extracting a 'fixed asset detail list' from the medical enterprise financial system in a butt joint mode to a cost accounting system, editing and storing all fixed asset details according to different logistics function types, and counting the storage area addition or leading-in according to the function type state; (2) and (3) fixed asset allocation calculation summary: acquiring an unrefined logistics function category dictionary table and a unrefined logistics function category dictionary table, assigning fixed asset detail data according to a field SAPT _ TYPE which can be subdivided and cannot be subdivided into sharing TYPEs, traversing fixed asset sharing set data, if the sharing TYPE is dissimilary, not processing, participating in final sharing result statistics, if the sharing TYPE is issaptt, calling subdividable TYPE classification logic, matching to obtain a set of all non-subdividable TYPEs corresponding to a current fixed asset data object, finally calling fixed asset sharing calculation logic to share the current fixed asset data object into the non-subdividable TYPE set, traversing in sequence in the same way to obtain all fixed asset sharing results, and finally calling summarization logic to summarize all sharing result set data according to TYPE statistics to obtain a final fixed asset sharing result; the fixed asset inventory data allocation calculation logic program is implemented as follows: and obtaining classification logic to obtain a current fixed asset detail data non-subdividable classification set and each business state warehousing area set, matching corresponding type warehousing areas according to fixed asset detail function type fields, calculating area occupation ratio to share the current assets into the non-subdividable sets, and completing the sharing of all fixed asset details in sequence by the same method.
4. The method for refined accounting based on logistics cost of pharmaceutical enterprises according to claim 1, wherein the step S2.3 is implemented in a cost accounting system in a specific manner: (1) obtaining the summary data of each expense type corresponding to each department of the corresponding company from the accounting of the expense table of the financial database department; (2) the data is divided into four main charge statistical objects of management assistance, operation assistance, storage assistance and transportation assistance according to charge types from a department charge data table, and the charge sum of each department of the current company is counted.
5. The method for refined accounting based on logistics cost of pharmaceutical enterprises according to claim 1, wherein the steps S3.1 and S3.2 are implemented in a specific manner as follows: the logistics cost sum statistical program logic of each link of each state is as follows: after the manual work, depreciation, water and electricity and assistance of each business state are shared and calculated, the logistics cost sum is called and the logistics cost sum is calculated through a statistic logic; the calculation method comprises the following steps: the cost amount of each industry logistics is the cost of each industry labor cost, the depreciation cost of each industry, the cost of each industry water and electricity and the auxiliary cost of each industry.
6. The method for performing fine accounting based on the logistics cost of pharmaceutical enterprises according to claim 1, wherein the basic data configuration module employs easy table to perform visualization editing and logic configuration calculation on basic data tables.
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