CN112712324A - Actual cost accounting system and method for automobile part industry - Google Patents
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Abstract
The invention provides an actual cost accounting system and method for automobile part industry, comprising: the system comprises a transaction collecting module, a cost center and place information matching module, a transfer manufacturing expense to inventory difference subject module, a difference apportionment calculation logic module, a difference subject and difference type matching module, a difference apportionment calculation module, a verification logic module, a difference apportionment certificate generating module, a difference apportionment report output module and a Cron timing task setting module; the invention has the advantages that the difference amortization is established, the computer realizes huge and complex calculation logic of rolling up the difference to semi-finished products and finished products, and the difference sum of each cost element is obtained, thereby obtaining the actual production cost of the products and solving the problem of rough apportionment in the prior art.
Description
Technical Field
The invention belongs to the technical field of automobile parts, and particularly relates to an actual cost accounting system in the automobile part industry.
Background
In modeling enterprises, financial standard cost management methods are common. However, in daily production logistics business, cost price of actual business use is inconsistent with standard cost price in this month due to various reasons, and then various differences such as PPV purchase price difference, APU invoice amount difference, InvCNT inventory difference, CSTADJ cost change difference and the like are generated, most companies directly and integrally carry out profit-and-loss treatment in the end of the term due to the part differences, and a certain relation is not generated between the part differences and parts, so that how to distribute the part differences to each cost element of each part according to a certain logic and obtain actual cost of the parts is very worthy of discussion and is also urgently needed by enterprises.
In order to solve the above problems, the current methods are as follows:
1. at the end of the month, financial staff count the amount of difference subjects and manufacturing expenses, and the manual voucher transfers the amount of money to the profit-loss subjects;
2. the actual cost of the part in this month cannot be obtained because the difference is wholly transferred to the loss and is not shared by specific parts;
3. only the standard profit of the product can be obtained, and the actual profit of the product cannot be obtained.
Disclosure of Invention
In view of the above problems, an object of the present invention is to provide an actual cost accounting system and method for automobile parts industry, which are used to automatically calculate and allocate differences based on an ERP system, and do not need to manually carry out financial balance on the differences, thereby solving the problem that manual rolling cannot be carried out on semi-finished products and finished products, and the allocation differences are relatively rough, so as to overcome the disadvantages of the prior art.
The invention provides an actual cost accounting system for automobile part industry, which comprises a transaction collecting module, a cost center and place information matching module, a transfer manufacturing cost to inventory difference subject module, a difference apportionment calculation logic module, a difference subject and difference type matching module, a difference apportionment calculation module, a verification logic module, a difference apportionment certificate generating module, a difference apportionment report output module and a Cron timing task setting module, wherein the transaction collecting module is used for collecting transaction information;
the collection transaction module is used for transferring daily stock transactions to an intermediate table in a batch job mode, wherein the stock transactions comprise: RCT-PO purchase receiving, RCT-WO work order warehousing, RCT-UNP planned out-warehousing, CYC-CNT checking and ISS-SO sale and delivery;
the cost center and place information matching module is used for matching and maintaining the place and the cost center, and the matching and maintaining mode is as follows: carrying out balance on cost center codes which are required to be independently woven and are subjected to independent analysis and accounting in factories of different places under a plurality of accounting units according to the place + cost center dimension through cost control;
the balance manufacturing expense to inventory difference subject module is used for automatically absorbing subject amount and actual manufacturing expense subject amount by standard cost generated in the month through an ERP system, and is transferred to inventory difference related subjects according to four types of manual work, charge making, consignment processing and waste products, so that the operation of one key at the end of the month is facilitated;
the difference apportionment calculation logic module is used for performing difference apportionment on the data collected by the collected transaction module, wherein the difference apportionment calculation logic module has the following calculation mode:
difference rate of unit apportionment ═ difference at beginning of period + difference at present period)/(quantity of stock at beginning of period + quantity of stock at present period)
Where the current installment difference/number takes the following transaction type:
self-making: the RCT-WO work order is warehoused, the RCT-UNP plan is warehoused, CYC-CNT is circularly checked, CYC-RCNT is circularly checked and is repeatedly checked, and TAG-CNT labels are checked;
purchasing: RCT-PO purchase warehousing, RCT-UNP planned out-warehousing, CYC-CNT circulating inventory, CYC-RCNT circulating inventory repeat inventory, TAG-CNT label inventory, ISS-PRV purchase returning;
convolution difference from BOM to parent: the unit apportionment difference RATE RATE ISS-WO work order material;
difference apportionment profit and loss logic: the unit allocation RATE RATE is the number of ISS-SO sales shipments;
the difference subject and difference type matching module is used for defining and classifying the difference subjects and the profit-loss subjects according to the difference types so as to gather the differences according to the types and correspondingly forward the differences to the profit-loss subjects;
the difference apportionment calculation module is used for executing difference transfer according to the difference apportionment calculation logic module to generate a parent part and child part difference report, and the parent part and child part difference report can be verified subsequently;
the check logic module is used for checking the calculation result of the difference apportionment calculation logic module, wherein the check mode of the check logic module is as follows: checking whether the calculation result of the difference apportionment calculation logic module is consistent with the manually checked difference list;
the difference sharing voucher generating module is used for reserving a difference part according to the logic of taking the difference out of the sales warehouse, namely unit sharing difference sum and actual invoicing quantity, and transferring the part to profit and loss;
the difference apportionment report output module is used for outputting an analysis report, wherein the analysis report is an actual unit cost table, a product allocation business condition table and an actual production cost table;
the Cron timing task setting module is used for regularly carrying out batch carry-over on the transactions by using the corresponding account number according to places every day and decomposing the carry-over pressure of the moon bottom system.
The invention also aims to provide an actual cost accounting method for the automobile part industry, which specifically comprises the following steps:
step S1: establishing an actual cost accounting process in an ERP system, firstly collecting all cost differences generated in the month in a 'difference pool', and distributing the differences at the bottom of the month according to a difference distribution calculation logic module;
step S2: setting a cost center and places to be matched with each place, and settling the transfer fee according to the cost center; matching the transferred-out cost subject with the transferred-in subject; establishing a difference type, and matching the difference type with a transferred account to determine the subject attribution of the difference amount; differences are collected from initial inventory and warehousing and are shared between consumption and end inventory;
step S3: developing a related report by using VBA, wherein a unit cost table is firstly generated and comprises standard quota of each cost element of each material and difference of each cost element, the standard cost + the difference is actual cost, and the actual cost of each material is really reduced; after obtaining the unit cost table, generating main reports such as a product sales profit table, a production cost table and the like;
step S4: and allocating a basic data report of time consumption difference to cronjob timing tasks through a system, and performing timed automatic batch processing, wherein the timed automatic batch processing mode is to carry out batch carry-over on transactions by using corresponding accounts every day at regular time and according to places.
Preferably, step S1 further includes:
step S11: utilizing a collection transaction module to carry out daily stock transaction to an intermediate table in a batch job mode, wherein the stock transaction comprises the following steps: RCT-PO purchase receiving, RCT-WO work order warehousing, RCT-UNP planned out-warehousing, CYC-CNT checking and ISS-SO sale and delivery;
step S12: and matching and maintaining the place and the cost center by using a cost center and place information matching module, wherein the matching and maintaining mode is as follows: carrying out balance on cost center codes which are required to be independently woven and are subjected to independent analysis and accounting in factories of different places under a plurality of accounting units according to the place + cost center dimension through cost control;
step S13: the standard cost generated in the month automatically absorbs the subject amount and the actual manufacturing expense subject generation amount by utilizing the transfer manufacturing expense to inventory difference subject module through an ERP system, and is transferred to inventory difference related subjects according to four types of manual work, charge making, consignment processing and waste products, so that the operation of one key at the end of the month is facilitated.
Preferably, step S2 further includes:
step S21: and carrying out difference sharing on the data collected by the transaction collecting module by using a difference sharing calculation logic module, wherein the calculation mode of the difference sharing calculation logic module is as follows:
difference rate of unit apportionment ═ difference at beginning of period + difference at present period)/(quantity of stock at beginning of period + quantity of stock at present period)
Where the current installment difference/number takes the following transaction type:
self-making: the RCT-WO work order is warehoused, the RCT-UNP plan is warehoused, CYC-CNT is circularly checked, CYC-RCNT is circularly checked and is repeatedly checked, and TAG-CNT labels are checked;
purchasing: RCT-PO purchase warehousing, RCT-UNP planned out-warehousing, CYC-CNT circulating inventory, CYC-RCNT circulating inventory repeat inventory, TAG-CNT label inventory, ISS-PRV purchase returning;
convolution difference from BOM to parent: the unit apportionment difference RATE RATE ISS-WO work order material;
difference apportionment profit and loss logic: the unit allocation RATE RATE is the number of ISS-SO sales shipments;
step S22: the difference subjects and the profit-loss subjects are defined and classified according to the difference types by using a difference subject and difference type matching module so as to gather the differences according to the types and then correspondingly forward to the profit-loss subjects;
step S23: performing difference conversion by using a difference sharing calculation module according to the difference sharing calculation logic module to generate a difference report of the parent part and the child part, and subsequently verifying the difference report;
step S23: utilizing a check logic module to check the calculation result of the difference sharing calculation logic module, wherein the check mode of the check logic module is as follows: checking whether the calculation result of the difference apportionment calculation logic module is consistent with the manually checked difference list;
preferably, step S3 further includes:
step S31: utilizing a difference sharing voucher generation module to reserve the difference part according to the logic of taking the difference out of the warehouse by selling, namely unit sharing difference sum and actual invoicing quantity, and turning part to profit and loss;
step S31: and outputting an analysis report by using a difference apportionment report output module, wherein the analysis report is an actual unit cost table, a product allocation business condition table and an actual production cost table.
The invention has the advantages and positive effects that:
1. the actual cost accounting system can automatically calculate and share the difference without manually carrying out financial settlement on various differences, and solves the problem that manual rolling cannot be carried out on semi-finished products and finished products, and the sharing difference is relatively rough. The method is beneficial to the business quotation and cost analysis of companies, and the cost problem is controlled in time, so that the influence and the value are profound. The method has the advantages that the actual cost accounting efficiency of the whole financial is improved, the accuracy is improved, and the analysis requirements of higher companies on cost reports are met.
2. The actual cost accounting is closely related to the pure profit of enterprises, cost investment plans, performance assessment and market prediction analysis work, and the amount of materials, labor and cost of a final product can be seen through difference apportionment calculation, so that the dilemma that the cost of each product is not known to be the amount of the cost and the total profit is only known is changed. Now, it can be known through the report which product is most earning money and which product is most loss, what are the factors influencing the product cost, so that the more products are sold and the more loss is generated, and the operation strategy is adjusted from the product cost analysis level.
3. The actual cost calculation project of the invention not only obtains the standard cost and the difference part cost of the product, but also develops a profit and loss analysis report, a product profit table, a production cost table, a unit cost table, a product division business condition table and the like which are 6 reports in total, and can generate reports from the maintenance of a group, a local accounting unit and a local point and provide a plurality of dimensions for financial analysis.
4. The actual cost accounting system of the invention can automatically carry out the balance of different subjects and manufacturing expenses at the end of the month, and the sum is left in the stock and balance profit according to the ratio of the stock number and the sales number; rolling up the difference layer by layer according to a BOM structure to obtain a semi-finished product and a finished product, and obtaining the actual cost of the part in the month; the actual unit cost and profit of the part can be obtained.
5. The difference amortization is established, the computer realizes huge and complex calculation logics for rolling the differences into semi-finished products and finished products, and the difference sum of each cost element is obtained, so that the actual production cost of the products is obtained, and the problem of rough apportionment in the prior art is solved.
6. By analyzing the cost element difference amount, the method can effectively analyze which product is profitable, which product is lost and what the elements influencing the profit and the loss are, is favorable for financial staff to find cost problems, timely adjusts cost control means, is favorable for company service quotation and operation management, and has profound influence and value.
Drawings
Other objects and results of the present invention will become more apparent and more readily appreciated as the same becomes better understood by reference to the following description taken in conjunction with the accompanying drawings. In the drawings:
FIG. 1 is a flow chart of an actual cost accounting system according to an embodiment of the present invention.
Detailed Description
In the following description, for purposes of explanation, numerous specific details are set forth in order to provide a thorough understanding of one or more embodiments. It may be evident, however, that such embodiment(s) may be practiced without these specific details. In other instances, well-known structures and devices are shown in block diagram form in order to facilitate describing one or more embodiments.
Example 1
Referring to fig. 1, the actual cost accounting system for the automobile parts industry provided by the invention comprises a transaction collecting module, a cost center and location information matching module, a transfer manufacturing cost to inventory difference subject module, a difference apportionment calculation logic module, a difference subject and difference type matching module, a difference apportionment calculation module, a verification logic module, a difference apportionment voucher generating module, a difference apportionment report output module and a Cron timed task setting module;
the collection transaction module is used for transferring daily stock transactions to an intermediate table in a batch job mode, wherein the stock transactions comprise: RCT-PO purchase goods receiving, RCT-WO work order warehousing, RCT-UNP planned out-warehousing, CYC-CNT inventory, ISS-SO sale and delivery, wherein the data source provides ERP system data;
the cost center and place information matching module is used for matching and maintaining the place and the cost center, and because factories of different places exist under each accounting unit and need to be independently analyzed and calculated, used cost center codes are inconsistent, and the module is developed to carry out place and cost center matching and maintenance in order to realize fee making and carry out balance according to the dimension of the place and the cost center;
the balance manufacturing expense to inventory difference subject module is used for automatically absorbing subject amount and actual manufacturing expense subject amount by standard cost generated in the month through an ERP system, and is transferred to inventory difference related subjects according to four types of manual work, charge making, consignment processing and waste products, so that the operation of one key at the end of the month is facilitated;
the difference apportionment calculation logic module is used for performing difference apportionment on the data collected by the collected transaction module, wherein the difference apportionment calculation logic module has the following calculation mode:
difference rate of unit apportionment ═ difference at beginning of period + difference at present period)/(quantity of stock at beginning of period + quantity of stock at present period)
Where the current installment difference/number takes the following transaction type:
self-making: the RCT-WO work order is warehoused, the RCT-UNP plan is warehoused, CYC-CNT is circularly checked, CYC-RCNT is circularly checked and is repeatedly checked, and TAG-CNT labels are checked;
purchasing: RCT-PO purchase warehousing, RCT-UNP planned out-warehousing, CYC-CNT circulating inventory, CYC-RCNT circulating inventory repeat inventory, TAG-CNT label inventory, ISS-PRV purchase returning;
convolution difference from BOM to parent: the unit apportionment difference RATE RATE ISS-WO work order material;
difference apportionment profit and loss logic: the unit allocation RATE RATE is the number of ISS-SO sales shipments;
the difference subject and difference type matching module is used for defining and classifying the difference subjects and the profit-loss subjects according to the difference types so as to gather the differences according to the types and correspondingly forward the differences to the profit-loss subjects;
the difference apportionment calculation module is used for executing difference transfer according to the difference apportionment calculation logic module to generate a parent part and child part difference report, and the parent part and child part difference report can be verified subsequently;
the check logic module is used for checking the calculation result of the difference apportionment calculation logic module, wherein the check mode of the check logic module is as follows: checking whether the calculation result of the difference apportionment calculation logic module is consistent with the manually checked difference list;
taking the purchasing price difference as an example of a checking process according to the relation between the difference and the account mapping: PPV corresponding account 14030301;
detail account of financial affairs: the PPV is borrowed at the time of generation-1948922.47-1377031.05-571891.42
Detail list of part differences: taking the PPV in the 2019 year/period 0801ComponentVarianceReport as an example, the subcomponent Cur-PPV is 571891.42
The difference sharing voucher generating module is used for reserving a difference part according to the logic of taking the difference out of the sales warehouse, namely unit sharing difference sum and actual invoicing quantity, and transferring the part to profit and loss; examples are as follows:
the difference at the beginning of the period: 1000
The difference of warehousing at the current stage: 2000
Initial stage inventory: 100
Warehousing in the current period: 100
The unit spreading ratio is (1000+2000)/(100+100) is 15
Selling quantity is 50
The difference of the current certificate taking away from the sales warehouse is 50 x 15 x 750
The difference apportionment report output module is used for outputting an analysis report, wherein the analysis report is an actual unit cost table, a product allocation business condition table and an actual production cost table;
the Cron timing task setting module is used for regularly carrying out batch carry-over on the transactions by using the corresponding account number according to places every day and decomposing the carry-over pressure of the moon bottom system. The basic data of difference sharing is from daily affairs, daily affairs of a single accounting unit reach more than 15 ten thousand, monthly affairs reach 500 ten thousand, multiple account numbers of 6 accounting units operate affairs simultaneously at the bottom of a month, time consumption is long, and locking and failure of the transmission are easily caused. The system is configured with cronjob timing tasks, one account is used for carrying out batch carry-over on transactions according to places every day at regular time, carry-over pressure of a system at the bottom of a month is decomposed, manual operation time of financial staff is saved, and work efficiency is improved. Cron is a very perfect solution for this repetitive task.
Example 2
The embodiment provides an actual cost accounting method for an automobile part industry, which specifically comprises the following steps:
step S1: establishing an actual cost accounting process in an ERP system, firstly collecting all cost differences generated in the month in a 'difference pool', and distributing the differences at the bottom of the month according to a difference distribution calculation logic module;
step S2: setting a cost center and places to be matched with each place, and settling the transfer fee according to the cost center; matching the transferred-out cost subject with the transferred-in subject; establishing a difference type, and matching the difference type with a transferred account to determine the subject attribution of the difference amount; differences are collected from initial inventory and warehousing and are shared between consumption and end inventory;
step S3: developing a related report by using VBA, wherein a unit cost table is firstly generated and comprises standard quota of each cost element of each material and difference of each cost element, the standard cost + the difference is actual cost, and the actual cost of each material is really reduced; after obtaining the unit cost table, generating main reports such as a product sales profit table, a production cost table and the like;
step S4: and allocating a basic data report of time consumption difference to cronjob timing tasks through a system, and performing timed automatic batch processing, wherein the timed automatic batch processing mode is to carry out batch carry-over on transactions by using corresponding accounts every day at regular time and according to places.
Preferably, step S1 further includes:
step S11: utilizing a collection transaction module to carry out daily stock transaction to an intermediate table in a batch job mode, wherein the stock transaction comprises the following steps: RCT-PO purchase receiving, RCT-WO work order warehousing, RCT-UNP planned out-warehousing, CYC-CNT checking and ISS-SO sale and delivery;
step S12: and matching and maintaining the place and the cost center by using a cost center and place information matching module, wherein the matching and maintaining mode is as follows: carrying out balance on cost center codes which are required to be independently woven and are subjected to independent analysis and accounting in factories of different places under a plurality of accounting units according to the place + cost center dimension through cost control;
step S13: the standard cost generated in the month automatically absorbs the subject amount and the actual manufacturing expense subject generation amount by utilizing the transfer manufacturing expense to inventory difference subject module through an ERP system, and is transferred to inventory difference related subjects according to four types of manual work, charge making, consignment processing and waste products, so that the operation of one key at the end of the month is facilitated.
Preferably, step S2 further includes:
step S21: and carrying out difference sharing on the data collected by the transaction collecting module by using a difference sharing calculation logic module, wherein the calculation mode of the difference sharing calculation logic module is as follows:
difference rate of unit apportionment ═ difference at beginning of period + difference at present period)/(quantity of stock at beginning of period + quantity of stock at present period)
Where the current installment difference/number takes the following transaction type:
self-making: the RCT-WO work order is warehoused, the RCT-UNP plan is warehoused, CYC-CNT is circularly checked, CYC-RCNT is circularly checked and is repeatedly checked, and TAG-CNT labels are checked;
purchasing: RCT-PO purchase warehousing, RCT-UNP planned out-warehousing, CYC-CNT circulating inventory, CYC-RCNT circulating inventory repeat inventory, TAG-CNT label inventory, ISS-PRV purchase returning;
convolution difference from BOM to parent: the unit apportionment difference RATE RATE ISS-WO work order material;
difference apportionment profit and loss logic: the unit allocation RATE RATE is the number of ISS-SO sales shipments;
step S22: the difference subjects and the profit-loss subjects are defined and classified according to the difference types by using a difference subject and difference type matching module so as to gather the differences according to the types and then correspondingly forward to the profit-loss subjects;
step S23: performing difference conversion by using a difference sharing calculation module according to the difference sharing calculation logic module to generate a difference report of the parent part and the child part, and subsequently verifying the difference report;
step S23: utilizing a check logic module to check the calculation result of the difference sharing calculation logic module, wherein the check mode of the check logic module is as follows: checking whether the calculation result of the difference apportionment calculation logic module is consistent with the manually checked difference list;
preferably, step S3 further includes:
step S31: utilizing a difference sharing voucher generation module to reserve the difference part according to the logic of taking the difference out of the warehouse by selling, namely unit sharing difference sum and actual invoicing quantity, and turning part to profit and loss;
step S31: and outputting an analysis report by using a difference apportionment report output module, wherein the analysis report is an actual unit cost table, a product allocation business condition table and an actual production cost table.
The above description is only for the specific embodiments of the present invention, but the scope of the present invention is not limited thereto, and any person skilled in the art can easily conceive of the changes or substitutions within the technical scope of the present invention, and the changes or substitutions should be covered within the scope of the present invention. Therefore, the protection scope of the present invention shall be subject to the protection scope of the claims.
Claims (5)
1. An actual cost accounting system for an automotive parts industry, comprising: the system comprises a transaction collecting module, a cost center and place information matching module, a transfer manufacturing expense to inventory difference subject module, a difference apportionment calculation logic module, a difference subject and difference type matching module, a difference apportionment calculation module, a verification logic module, a difference apportionment certificate generating module, a difference apportionment report output module and a Cron timing task setting module;
the collection transaction module is used for transferring daily stock transactions to an intermediate table in a batch job mode, wherein the stock transactions comprise: RCT-PO purchase receiving, RCT-WO work order warehousing, RCT-UNP planned out-warehousing, CYC-CNT checking and ISS-SO sale and delivery;
the cost center and place information matching module is used for matching and maintaining the place and the cost center, and the matching and maintaining mode is as follows: carrying out balance on cost center codes which are required to be independently woven and are subjected to independent analysis and accounting in factories of different places under a plurality of accounting units according to the place + cost center dimension through cost control;
the balance manufacturing expense to inventory difference subject module is used for automatically absorbing subject amount and actual manufacturing expense subject amount by standard cost generated in the month through an ERP system, and is transferred to inventory difference related subjects according to four types of manual work, charge making, consignment processing and waste products, so that the operation of one key at the end of the month is facilitated;
the difference apportionment calculation logic module is used for performing difference apportionment on the data collected by the collected transaction module, wherein the difference apportionment calculation logic module has the following calculation mode:
the unit apportionment difference rate is (initial difference + current-stage difference)/(initial inventory quantity + current-stage inventory quantity), wherein the current-stage difference/quantity is taken as the following transaction type:
self-making: the RCT-WO work order is warehoused, the RCT-UNP plan is warehoused, CYC-CNT is circularly checked, CYC-RCNT is circularly checked and is repeatedly checked, and TAG-CNT labels are checked;
purchasing: RCT-PO purchase warehousing, RCT-UNP planned out-warehousing, CYC-CNT circulating inventory, CYC-RCNT circulating inventory repeat inventory, TAG-CNT label inventory, ISS-PRV purchase returning;
convolution difference from BOM to parent: the unit apportionment difference RATE RATE ISS-WO work order material;
difference apportionment profit and loss logic: the unit allocation RATE RATE is the number of ISS-SO sales shipments;
the difference subject and difference type matching module is used for defining and classifying the difference subjects and the profit-loss subjects according to the difference types so as to gather the differences according to the types and correspondingly forward the differences to the profit-loss subjects;
the difference apportionment calculation module is used for executing difference transfer according to the difference apportionment calculation logic module to generate a parent part and child part difference report, and the parent part and child part difference report can be verified subsequently;
the check logic module is used for checking the calculation result of the difference apportionment calculation logic module, wherein the check mode of the check logic module is as follows: checking whether the calculation result of the difference apportionment calculation logic module is consistent with the manually checked difference list;
the difference sharing voucher generating module is used for reserving a difference part according to the logic of taking the difference out of the sales warehouse, namely unit sharing difference sum and actual invoicing quantity, and transferring the part to profit and loss;
the difference apportionment report output module is used for outputting an analysis report, wherein the analysis report is an actual unit cost table, a product allocation business condition table and an actual production cost table;
the Cron timing task setting module is used for regularly carrying out batch carry-over on the transactions by using the corresponding account number according to places every day and decomposing the carry-over pressure of the moon bottom system.
2. An actual cost accounting method for the automobile part industry is characterized by comprising the following steps of:
step S1: establishing an actual cost accounting process in an ERP system, firstly collecting all cost differences generated in the month in a 'difference pool', and distributing the differences at the bottom of the month according to a difference distribution calculation logic module;
step S2: setting a cost center and places to be matched with each place, and settling the transfer fee according to the cost center; matching the transferred-out cost subject with the transferred-in subject; establishing a difference type, and matching the difference type with a transferred account to determine the subject attribution of the difference amount; differences are collected from initial inventory and warehousing and are shared between consumption and end inventory;
step S3: developing a related report by using VBA, wherein a unit cost table is firstly generated and comprises standard quota of each cost element of each material and difference of each cost element, the standard cost + the difference is actual cost, and the actual cost of each material is really reduced; after obtaining the unit cost table, generating main reports such as a product sales profit table, a production cost table and the like;
step S4: and allocating a basic data report of time consumption difference to cronjob timing tasks through a system, and performing timed automatic batch processing, wherein the timed automatic batch processing mode is to carry out batch carry-over on transactions by using corresponding accounts every day at regular time and according to places.
3. The actual cost accounting method for automobile parts industry as claimed in claim 2, wherein the step S1 further comprises:
step S11: utilizing a collection transaction module to carry out daily stock transaction to an intermediate table in a batch job mode, wherein the stock transaction comprises the following steps: RCT-PO purchase receiving, RCT-WO work order warehousing, RCT-UNP planned out-warehousing, CYC-CNT checking and ISS-SO sale and delivery;
step S12: and matching and maintaining the place and the cost center by using a cost center and place information matching module, wherein the matching and maintaining mode is as follows: carrying out balance on cost center codes which are required to be independently woven and are subjected to independent analysis and accounting in factories of different places under a plurality of accounting units according to the place + cost center dimension through cost control;
step S13: the standard cost generated in the month automatically absorbs the subject amount and the actual manufacturing expense subject generation amount by utilizing the transfer manufacturing expense to inventory difference subject module through an ERP system, and is transferred to inventory difference related subjects according to four types of manual work, charge making, consignment processing and waste products, so that the operation of one key at the end of the month is facilitated.
4. The actual cost accounting method for automobile parts industry as claimed in claim 2, wherein the step S2 further comprises:
step S21: and carrying out difference sharing on the data collected by the transaction collecting module by using a difference sharing calculation logic module, wherein the calculation mode of the difference sharing calculation logic module is as follows:
the unit apportionment difference rate is (initial difference + current-stage difference)/(initial inventory quantity + current-stage inventory quantity), wherein the current-stage difference/quantity is taken as the following transaction type:
self-making: the RCT-WO work order is warehoused, the RCT-UNP plan is warehoused, CYC-CNT is circularly checked, CYC-RCNT is circularly checked and is repeatedly checked, and TAG-CNT labels are checked;
purchasing: RCT-PO purchase warehousing, RCT-UNP planned out-warehousing, CYC-CNT circulating inventory, CYC-RCNT circulating inventory repeat inventory, TAG-CNT label inventory, ISS-PRV purchase returning;
convolution difference from BOM to parent: the unit apportionment difference RATE RATE ISS-WO work order material;
difference apportionment profit and loss logic: the unit allocation RATE RATE is the number of ISS-SO sales shipments;
step S22: the difference subjects and the profit-loss subjects are defined and classified according to the difference types by using a difference subject and difference type matching module so as to gather the differences according to the types and then correspondingly forward to the profit-loss subjects;
step S23: performing difference conversion by using a difference sharing calculation module according to the difference sharing calculation logic module to generate a difference report of the parent part and the child part, and subsequently verifying the difference report;
step S23: utilizing a check logic module to check the calculation result of the difference sharing calculation logic module, wherein the check mode of the check logic module is as follows: and checking whether the calculation result of the difference apportionment calculation logic module is consistent with the manually checked difference list.
5. The actual cost accounting method for automobile parts industry as claimed in claim 2, wherein the step S3 further comprises:
step S31: utilizing a difference sharing voucher generation module to reserve the difference part according to the logic of taking the difference out of the warehouse by selling, namely unit sharing difference sum and actual invoicing quantity, and turning part to profit and loss;
step S31: and outputting an analysis report by using a difference apportionment report output module, wherein the analysis report is an actual unit cost table, a product allocation business condition table and an actual production cost table.
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