CN114463030A - Internal cost circulation estimation method and system and storage medium - Google Patents
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Abstract
The invention provides an internal cost circulation estimation method, a system and a storage medium, wherein the method comprises the following steps: distributing the cost of a non-production department to a corresponding production department according to the cause, and acquiring the production cost of the production department; acquiring simulation cost according to the production cost and a preset simulation load rate; and distributing the simulation cost to each machine of the production department, and acquiring the simulation time rate of the machine according to the number of hours of the simulation machine. The invention dilutes the fixed cost by distributing the cost twice and introducing a simulation concept, so that the calculated working hour rate is suitable for quotation.
Description
Technical Field
The present invention relates to the field of cost estimation technologies, and in particular, to a method and a system for estimating an internal cost flow, and a storage medium.
Background
The labor and manufacturing costs are important in production, and we collect them according to a cost center, which includes a production department directly engaged in production and also includes an auxiliary department assisting production.
The method currently used by us is to record the number of hours of manpower and various machines used in the production process, and to averagely allocate the generated labor cost and manufacturing cost to each hour, and the product use hours times the cost of each hour can be used for accounting the production cost of the product. However, each process has different requirements for manual techniques, so that the personnel price cannot be determined in a general way. The complexity of the machines used varies from process to process, some are relatively expensive, so that the depreciation of the machines and the consumption of energy are certainly higher, and the cost of the products manufactured by the expensive machines should be more expensive. In addition, the degree of service of the auxiliary department to each process department/production department is different, and the generated cost is also different. If the labor cost and the manufacturing cost are only averagely distributed to each hour to calculate the labor time rate, the difference of the one-hour cost of different workers and different machines cannot be reflected, and the product cost accounting is distorted. In addition, the busy degree of the company per month is affected by how much the order is taken, but the fixed cost of the rental factory machine of the factory is constant by depreciation, so that the fixed fee allocated per hour fluctuates per month, resulting in that the monthly labor hour rate is different in the case of the same labor and machine. Therefore, the product uses the same manufacturing man-hour every month, but the cost of the produced finished product fluctuates every month, so that trouble occurs in external quotation.
Therefore, an internal cost flow estimation method, system and storage medium are needed to solve the above problems.
The above is only for the purpose of assisting understanding of the technical aspects of the present invention, and does not represent an admission that the above is prior art.
Disclosure of Invention
The technical problem to be solved by the invention is to provide an internal cost circulation estimation method, a system and a storage medium, wherein the fixed cost is diluted through two-time cost distribution and introduction of a simulation concept, so that the calculated working hour rate is suitable for quotation.
The technical problem to be solved by the invention is realized by adopting the following technical scheme:
an internal cost flow estimation method, comprising: distributing the cost of a non-production department to a corresponding production department according to the cause, and acquiring the production cost of the production department; acquiring simulation cost according to the production cost and a preset simulation load rate; and distributing the simulation cost to each machine of the production department, and acquiring the simulation time rate of the machine according to the number of hours of the simulation machine.
In a preferred embodiment of the present invention, the above-mentioned production cost includes: variable cost, semi-variable cost, and fixed cost; according to the production cost and the fixed cost; according to the production cost and a preset simulation load rate, obtaining a simulation cost, comprising the following steps of: and acquiring a fixed proportion of the fixed cost to the production cost, and acquiring the simulation cost according to the fixed proportion and the simulation load rate.
In a preferred embodiment of the present invention, the step of obtaining the simulation cost according to the production cost and a preset simulation load factor further includes: acquiring the number of hours of the machine operated by the machine of the production department; acquiring the current actual load rate of the production department according to the machine hours and the number of machines of the production department; and simulating the production cost according to the actual load rate and the simulated load rate to obtain the simulated cost.
In a preferred embodiment of the present invention, the step of distributing the simulation cost to a single machine and obtaining the simulated labor hour rate of the machine according to the simulated machine hours comprises: acquiring the hours of a simulation machine; and acquiring the simulated man-hour rate according to the cost expense distributed by the machine and the hours of the simulated machine.
In a preferred embodiment of the present invention, the step of obtaining the number of hours of the simulation machine includes: and acquiring the hours of the simulation machine according to the simulation load rate and the number of machines of the current production department.
In a preferred embodiment of the present invention, the step of distributing the simulation cost to a single machine and obtaining the simulated labor hour rate of the machine according to the simulated machine hours comprises: assigning the simulation costs to the individual machines of the production division according to the cause.
In a preferred embodiment of the present invention, the step of distributing the simulation cost to a single machine of the production department and obtaining the simulated labor hour rate of the machine according to the simulated machine hours comprises: and acquiring the product cost according to the simulated labor hour rate, the artificial labor hour rate and the material cost.
An internal cost flow estimation system comprising: the system comprises a management cost distribution module, a simulation cost module, a production cost distribution module and a man-hour rate estimation module; the management cost distribution module is used for distributing the cost of a non-production department to a corresponding production department according to the cause and acquiring the production cost of the production department; the simulation cost module is used for acquiring simulation cost according to the production cost and a preset simulation load rate; the production cost distribution module is used for distributing the simulation cost obtained by the simulation cost estimation module to each machine of the production department; and the man-hour rate estimation module is used for acquiring the simulated man-hour rate of the machine according to the distribution cost of each machine and the corresponding hours of the simulated machine.
A storage medium having stored thereon a computer program which, when executed by a processor, carries out the steps of the internal cost flow estimation method as claimed in any one of the preceding claims.
The technical effect achieved by adopting the technical scheme is as follows: distributing the cost of a non-production department to a corresponding production department according to the cause, and acquiring the production cost of the production department; acquiring simulation cost according to the production cost and a preset simulation load rate; and distributing the simulation cost to each machine of the production department, and acquiring the simulation time rate of the machine according to the number of hours of the simulation machine. The invention distributes the cost of the non-production department to the production department according to the cause through the first distribution, then carries out simulation change on the production cost of the production department according to the preset simulation load rate, distributes the obtained simulation cost to each machine, calculates the simulation working hour rate corresponding to each machine, has lower working hour rate and has quotation advantages.
The foregoing description is only an overview of the technical solutions of the present invention, and in order to make the technical means of the present invention more clearly understood, the present invention may be implemented in accordance with the content of the description, and in order to make the above and other objects, features, and advantages of the present invention more clearly understood, the following preferred embodiments are specifically described in detail with reference to the accompanying drawings.
Drawings
FIG. 1 is a flow chart illustrating an internal cost flow estimation method according to an embodiment of the present invention;
FIG. 2 is a schematic diagram of a secondary allocation method according to an embodiment of the present invention;
fig. 3 is a block diagram illustrating an internal cost flow estimation system according to an embodiment of the present invention.
Detailed Description
To further illustrate the technical measures and effects taken by the present invention to achieve the intended objects, embodiments of the present invention will be described in detail below, examples of which are illustrated in the accompanying drawings, wherein like or similar reference numerals refer to the same or similar elements or elements having the same or similar functions throughout. The embodiments described below are only a part of the embodiments of the present invention, and not all of them. All other embodiments that can be obtained by a person skilled in the art based on the embodiments of the present invention without any inventive step belong to the scope of the embodiments of the present invention. While the present invention has been described in connection with the preferred embodiments, it is to be understood that the invention is not limited to the disclosed embodiments, but is intended to cover various modifications, equivalent arrangements, and specific embodiments thereof.
Referring to fig. 1, fig. 1 is a flowchart illustrating an internal cost flow estimation method according to an embodiment of the present invention. As shown in fig. 1, the method of the present embodiment includes the following steps:
step S11: distributing the cost of the non-production department to the corresponding production department according to the cause, and acquiring the production cost of the production department;
specifically, the factory-cost-generating section includes a section for performing direct production, a section for assisting production, and a section for performing administrative affairs unrelated to production.
Referring to fig. 2, fig. 2 is a schematic diagram illustrating a secondary allocation method according to an embodiment of the present invention. As shown in fig. 2, the subsidiary and management departments allocate respective cost fees to the corresponding production departments in accordance with the cause. For example, if the subsidiary department has 4 people serving the production department 1 and 6 people serving the production department 2, 40% of the cost of the subsidiary department is allocated to the production department 1 and 60% to the production department 2; if the management department has 1 person serving the production department 1 and 1 person serving the production department 2, 50% of the cost of the management department is distributed to the production department 1, and the other 50% is distributed to the production department 2.
As described above, the production cost of the production division 1 at this time includes the cost charge of the production division 1 itself, 40% cost allocated by the subsidiary division, and 50% cost allocated by the management division. The production costs of the production division 2 include: the cost of the production department 2 itself, the 60% cost allocated by the subsidiary department and the 50% cost allocated by the management department.
Step S12: acquiring simulation cost according to the production cost and a preset simulation load rate;
optionally, the production cost comprises: variable cost, semi-variable cost, and fixed cost.
Alternatively, step S12: obtaining a simulation cost according to the production cost and a preset simulation load rate, wherein the simulation cost comprises the following steps: and acquiring a fixed proportion of the fixed cost to the production cost, and acquiring the simulation cost according to the fixed proportion and the simulation load rate.
Specifically, the costs assigned to the production department are classified into 3 categories, variable costs, semi-variable costs, and fixed costs. Where variable costs and semi-variable costs may be collectively referred to as a variable portion of the cost, and fixed costs are a fixed portion of the cost. The simulation concept was introduced with the aim of simulating a variable part of the cost to dilute the fixed cost.
Alternatively, step S12: obtaining the simulation cost according to the production cost and the preset simulation load rate, and further comprising: acquiring the number of hours of the machine operated by the production department machine; acquiring the current actual load rate of the production department according to the machine hours and the number of machines of the production department; and simulating the production cost according to the actual load rate and the simulated load rate to obtain the simulated cost.
Specifically, the production line staff records the working hours of different machines every day, so as to obtain the number of hours of the machines in the production department.
Wherein, the Loading load rate is the number of hours of the machine in the production department/(the number of machines, the number of days in the month, and 24 hours).
And setting the simulation load rate in a user-defined manner according to actual conditions and self requirements. The simulation load factor is generally set according to the degree of busyness that can be achieved after stable production in a factory. For example, assuming that the simulated load rate is 50%, that is, the load rate Loading is 50% of the number of machine hours in the production cost center/(the number of machine stations per day of the month, 24 hours), the purpose of acquiring the simulated cost is to change the above three cost categories according to a predetermined load rate (that is, a predetermined simulated load rate), simulate a variable portion of the cost, and dilute a fixed portion of the cost.
Simulation rules: the corresponding costs (i.e. production costs) correspond to the fixed ratio + the corresponding costs (1-corresponding fixed ratio)/the actual load rate simulate the load rate. That is, the fixed part of the corresponding cost does not change with the change of the analog load factor, and the remaining part may change in proportion to the change of the analog load factor.
Step S13: the simulation cost is distributed to a single machine of a production department, and the simulation time rate of the machine is obtained according to the number of hours of the simulation machine.
Alternatively, the simulated machine hour rate is obtained by dividing the fixed cost plus the variable cost (variable + semi-variable) that becomes larger after the simulation by the one-month machine operation decimal corresponding to the assumed load factor, and is used for the product quotation.
Alternatively, step S13: distributing the simulated cost to a single machine and obtaining a simulated time rate of the machine based on simulated machine hours, comprising: acquiring the hours of a simulation machine; and acquiring the simulated man-hour rate according to the cost expense distributed by the machine and the hours of the simulated machine.
The costs assigned to machines may vary from one type of machine to another in the production department, and therefore, the simulated work-hour rates for the various machines may also vary.
Optionally, the step of obtaining the number of simulated machine hours comprises: and acquiring the hours of the simulation machine according to the simulation load rate and the number of machines of the current production department.
Wherein, the number of simulated machine hours of the production department is the simulated load rate, the number of machines and the number of days in the month is 24 hours.
Optionally, the step of assigning the simulated cost to a single machine and obtaining a simulated time-to-hour rate for the machine based on simulated machine hours comprises: distributing the simulation cost to each machine of the production department according to the cause.
Each process has different requirements for manual technology, and the price of personnel cannot be generally determined. The complexity of the machines used varies for each process, and some are relatively expensive, so that the depreciation and the consumption of energy must be higher, and the products manufactured using expensive machines should be more expensive. If the cost and expense are averagely distributed to all the machines, the working hour rate is calculated, the difference of the cost of one hour of different manual work and different machines cannot be reflected, and the product cost accounting is distorted.
Referring to fig. 2, as shown in fig. 2: the simulation cost after the simulation by the production department 1 is distributed to each machine in the department according to the cause. For example, if the machine 1 has only 1 machine, 10% of the simulation cost is allocated to the machine 1; the two machines 2 are provided, and 20% of the simulation cost expense is distributed to the machines 2; there are 7 machines 3, and 70% of the simulated cost is allocated to the machine 3.
Optionally, the step of distributing the simulated cost to a single machine and obtaining a simulated time-hour rate of the machine according to the simulated machine hours further comprises: and acquiring the simulated man-hour rate according to the cost expense and the simulated machine hour number after the machine distribution.
Specifically, the machine hour rate is the charge allocated to the machine/the corresponding machine hour. Wherein, the analog man-hour rate is the analog distributed cost/analog machine hour.
Optionally, the step of distributing the simulated cost to a single machine of the production department and obtaining a simulated time-hour rate of the machine according to the simulated machine hours comprises the following steps: and acquiring the product cost according to the simulated labor hour rate, the artificial labor hour rate and the material cost.
The product cost contains 3 major elements: the system is mainly used for calculating the man-hour rates of the workers and the machines. Wherein the direct labor cost is used for calculating labor hour rate, and other costs are used for calculating machine hour rate.
The internal cost circulation estimation method provided by the invention obtains the cost borne by different machines through twice distribution. The first allocation allocates the costs of the secondary departments to the production departments according to the service motivation of each secondary department to the production product department. And distributing the cost distributed by each machine to the corresponding hour of the machine to obtain the working hour rate. The simulation concept is introduced assuming that the fixed cost of the plant does not change at the normal production load or industry average load level of the plant, but the variable cost rises as the number of load hours increases while the number of production hours increases, so that the fixed cost is diluted so that the calculated man-hour rate is suitable for the quote.
Referring to fig. 3, fig. 3 is a block diagram illustrating an internal cost flow estimation system according to an embodiment of the present invention. As shown in fig. 3, the internal cost flow estimation system shown in this embodiment includes: a management cost distribution module 10, a simulated cost module 20, a production cost distribution module 30, and a man-hour rate estimation module 40.
Optionally, the management cost allocating module 10 is configured to allocate the cost of the non-production department to the corresponding production department according to the cause, and obtain the production cost of the production department.
Optionally, the simulation cost module 20 is configured to obtain a simulation cost according to the production cost and a preset simulation load factor.
Optionally, a production cost distribution module 30 for distributing the simulated cost obtained by the simulated cost estimation module to a single machine of the production department.
Optionally, the man-hour rate estimation module 40 is configured to obtain a simulated man-hour rate of each machine according to the allocated charge of the machine and the corresponding number of hours of the simulated machine.
The present invention also provides a storage medium having stored thereon a computer program which, when executed by a processor, implements the steps of the internal cost flow estimation method as described in any one of the above.
Through the above description of the embodiments, it is clear to those skilled in the art that the embodiments of the present invention may be implemented by hardware, or by software plus a necessary general hardware platform. Based on such understanding, the technical solutions of the embodiments of the present invention may be embodied in the form of a software product, which may be stored in a non-volatile storage medium (which may be a CD-ROM, a usb disk, a removable hard disk, etc.), and includes several instructions for enabling a computer device (which may be a personal computer, a server, or a network device, etc.) to execute the methods described in the various implementation scenarios of the embodiments of the present invention.
It should be understood that, although the steps in the flowchart of fig. 1 are shown in order as indicated by the arrows, the steps are not necessarily performed in order as indicated by the arrows. The steps are not performed in the exact order shown and may be performed in other orders unless otherwise indicated herein. Moreover, at least a portion of the steps in fig. 1 may include multiple sub-steps or multiple stages that are not necessarily performed at the same time, but may be performed at different times, in different orders, and may be performed alternately or at least partially with respect to other steps or other steps.
The present invention is not limited to the details of the above embodiments, which are exemplary, and the modules or processes in the drawings are not necessarily essential to the implementation of the embodiments of the present invention, and should not be construed as limiting the present invention.
Claims (9)
1. An internal cost flow estimation method, comprising:
distributing the cost of a non-production department to a corresponding production department according to the cause, and acquiring the production cost of the production department;
acquiring simulation cost according to the production cost and a preset simulation load rate;
and distributing the simulation cost to each machine of the production department, and acquiring the simulation time rate of the machine according to the number of hours of the simulation machine.
2. The method of claim 1, wherein the production costs include: variable cost, semi-variable cost, and fixed cost;
according to the production cost and a preset simulation load rate, obtaining a simulation cost, comprising the following steps of:
obtaining a fixed proportion of the fixed cost to the production cost,
and acquiring simulation cost according to the fixed proportion and the simulation load rate.
3. The method of claim 2, wherein the step of obtaining the simulation cost according to the production cost and a preset simulation load factor further comprises:
acquiring the number of hours of the machine operated by the machine of the production department;
acquiring the current actual load rate of the production department according to the machine hours and the number of machines of the production department;
and simulating the production cost according to the actual load rate and the simulated load rate to obtain the simulated cost.
4. The method of claim 1, wherein the step of assigning the simulated cost to a single machine and obtaining a simulated time-to-hour rate for the machine based on simulated machine hours comprises:
acquiring the hours of a simulation machine;
and acquiring the simulated man-hour rate according to the cost expense distributed by the machine and the hours of the simulated machine.
5. The method of claim 4, wherein the step of obtaining the number of simulated machine hours comprises:
and acquiring the hours of the simulation machine according to the simulation load rate and the number of machines of the current production department.
6. The method of claim 1, wherein the step of assigning the simulated cost to each machine and obtaining a simulated time-to-hour rate for the machine based on simulated machine hours comprises:
assigning the simulation costs to the individual machines of the production division according to the cause.
7. The method of claim 1, wherein the step of assigning the simulated cost to individual machines of the production division and obtaining a simulated time-to-hour rate for the machines based on simulated machine hours is followed by the step of:
and acquiring the product cost according to the simulated labor hour rate, the artificial labor hour rate and the material cost.
8. An internal cost flow estimation system, the system comprising: the system comprises a management cost distribution module, a simulation cost module, a production cost distribution module and a man-hour rate estimation module;
the management cost distribution module is used for distributing the cost of a non-production department to a corresponding production department according to the cause and acquiring the production cost of the production department;
the simulation cost module is used for acquiring simulation cost according to the production cost and a preset simulation load rate;
the production cost distribution module is used for distributing the simulation cost obtained by the simulation cost estimation module to each machine of the production department;
and the man-hour rate estimation module is used for acquiring the simulated man-hour rate of the machine according to the cost charge distributed by each machine and the corresponding hours of the simulated machine.
9. A storage medium, characterized in that the storage medium has stored thereon a computer program which, when being executed by a processor, carries out the steps of the internal cost flow estimation method according to any one of claims 1 to 7.
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