CN115130940A - Logistics cost accounting method and device, computer equipment and storage medium - Google Patents
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Abstract
The application provides a logistics cost accounting method and device, computer equipment and a storage medium. The method comprises the following steps: acquiring a resource set, an operation activity set and a cost object set which are associated with logistics cost accounting, acquiring first measurement index data corresponding to each cost object in the cost object set, acquiring second measurement index data corresponding to each operation activity in the operation activity set, acquiring an object allocation proportion of each object cost according to the first measurement index data and the second measurement index data, and allocating the cost data corresponding to each resource cost to the object cost set according to the object allocation proportion to obtain the object allocation cost of each cost object. According to the scheme, the metering index data of the cost object and the metering index of the operation activity are obtained, multiple factors influencing cost sharing of the cost object are brought into the accounting category, and the accuracy of the obtained cost sharing of the object is improved.
Description
Technical Field
The present application relates to the field of logistics cost accounting, and in particular, to a logistics cost accounting method, apparatus, computer device, and storage medium.
Background
In the logistics industry, the correlation between the logistics cost and the production and operation conditions of enterprises is high. When logistics enterprises carry out logistics cost accounting, logistics costs are generally distributed into all products, so that the cost conditions of all products are obtained, and logistics resource allocation is optimized according to the cost conditions of all products.
In the prior art, the logistics cost apportionment accuracy of each acquired logistics product is poor due to the fact that factors influencing the logistics cost are complex and the logistics products are complex and diverse.
Disclosure of Invention
Based on this, it is necessary to provide a method, an apparatus, a computer device and a storage medium for accounting logistics cost, aiming at the technical problem of poor accuracy of product apportionment cost in the prior art.
A method of logistics cost accounting, the method comprising:
acquiring a resource set, an operation activity set and a cost object set which are associated with logistics cost accounting;
acquiring first metering index data corresponding to each cost object in the cost object set and acquiring second metering index data corresponding to each job activity in the job activity set; the first metric data characterizes a number of the each job activity consumed by the each cost object; the second metering metric data characterizing an amount of each resource cost in the set of resources consumed by the each job activity;
determining an object share ratio for each cost object in the cost object set according to the first and second metering index data; the object apportionment ratios include a ratio of each of the cost objects to each of the resource costs in the resource set;
and carrying out apportionment processing on the cost object set according to the object apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the object apportionment cost of each cost object.
In one embodiment, the obtaining first metering index data corresponding to each cost object in the cost object set and obtaining second metering index data corresponding to each job activity in the job activity set includes:
inquiring a pre-configured metering index configuration table, and acquiring a first metering index corresponding to each cost object and a second metering index corresponding to each operation activity; the measurement target configuration table comprises target types for cost accounting of the each job activity and the each cost object;
and acquiring the first metering index data corresponding to the first metering index and the second metering index data corresponding to the second metering index.
In one embodiment, after the obtaining the first metering index data corresponding to each cost object in the cost object set and the obtaining the second metering index data corresponding to each job activity in the job activity set, the method further includes:
and respectively carrying out standardization processing on the first measurement index data and the second measurement index data to obtain the processed first measurement index data and second measurement index data.
In one embodiment, the determining an object share ratio for each cost object in the set of cost objects according to the first and second metric data comprises:
acquiring first proportion data of each cost object consuming each operation activity according to the first metering index data, and acquiring a first metering matrix corresponding to the cost object set according to the first proportion data;
acquiring second proportion data of the cost of each resource consumed by each operation activity according to the second metering index data, and acquiring a second metering matrix corresponding to the operation activity set according to the second proportion data;
and obtaining the object apportionment proportion of each cost object according to the product result of the first metering matrix and the second metering matrix.
In one embodiment, said obtaining first proportion data of said each cost object consuming said each job activity according to said first metering index data comprises:
acquiring a plurality of cost objects consuming the same operation activity;
and acquiring the proportion of the first metering index data of each cost object in the first metering index data of the cost objects as the first proportion data of each cost object relative to the work activity.
In one embodiment, the obtaining a second proportion data of the cost of each resource consumed by each job activity according to the second measurement index data further includes:
acquiring a plurality of job activities consuming the same resource cost;
and acquiring the proportion of the second measurement index data of each job activity in the second measurement index data of the job activities as second proportion data of each job activity relative to the resource cost.
In one embodiment, the method further comprises:
determining a job sharing proportion of each job activity in the job activity set according to the second measurement index data;
and carrying out apportionment processing on the operation activity set according to the operation apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the operation apportionment cost of each operation activity.
A logistics cost accounting apparatus, the apparatus comprising:
the system comprises an association set acquisition module, a resource set, a job activity set and a cost object set, wherein the association set acquisition module is used for acquiring a resource set, a job activity set and a cost object set which are associated with logistics cost accounting;
the system comprises a measurement index data acquisition module, a measurement data processing module and a measurement data processing module, wherein the measurement index data acquisition module is used for acquiring first measurement index data corresponding to each cost object in the cost object set and acquiring second measurement index data corresponding to each job activity in the job activity set; said first metric data characterizing a quantity of said each job activity consumed by said each cost object; the second metering metric data characterizing an amount of each resource cost in the set of resources consumed by the each job activity;
an object apportionment proportion module, configured to determine an object apportionment proportion of each cost object in the cost object set according to the first metric data and the second metric data;
and the object apportionment cost module is used for apportioning the cost data corresponding to each resource cost in the resource set to the cost object set according to the object apportionment proportion to obtain the object apportionment cost of each cost object.
A computer device comprising a memory storing a computer program and a processor implementing the steps of the logistics cost accounting method of any of the above embodiments when the computer program is executed by the processor.
A computer-readable storage medium, on which a computer program is stored, which, when being executed by a processor, carries out the method steps of the logistics cost accounting method of any of the above embodiments.
According to the logistics cost accounting method, the logistics cost accounting device, the computer equipment and the storage medium, the first metering index data corresponding to each cost object in the cost object set and the second metering index data corresponding to each operation activity in the operation activity set are obtained by obtaining the resource set, the operation activity set and the cost object set which are related to the logistics cost accounting, the object allocation proportion of each object cost is obtained according to the first metering index data and the second metering index data, the cost data corresponding to each resource cost is allocated to the object cost set according to the object allocation proportion, and the object allocation cost of each cost object is obtained. According to the scheme, the metering index data of the cost object and the metering index of the operation activity are obtained, multiple factors influencing cost sharing of the cost object are brought into the accounting category, and the accuracy of the obtained cost sharing of the object is improved.
Drawings
FIG. 1 is a schematic flow chart diagram of a method for accounting for material flow costs in one embodiment;
FIG. 2 is a schematic flow chart of a logistics cost accounting method in another embodiment;
FIG. 3 is a schematic flow chart of a logistics cost accounting method in another embodiment;
FIG. 4 is a schematic diagram of a logistics cost accounting scenario in one embodiment;
FIG. 5 is a schematic diagram of a logistics cost accounting scenario in another embodiment;
FIG. 6 is a schematic illustration of cost accounting amortization of logistics in one embodiment;
FIG. 7 is a schematic illustration of the cost accounting apportionment of logistics in another embodiment;
FIG. 8 is a block diagram showing the structure of a logistics cost accounting means in one embodiment;
FIG. 9 is a diagram illustrating an internal structure of a computer device according to an embodiment.
Detailed Description
In order to make the objects, technical solutions and advantages of the present application more apparent, the present application is described in further detail below with reference to the accompanying drawings and embodiments. It should be understood that the specific embodiments described herein are merely illustrative of the present application and are not intended to limit the present application.
It should be noted that the term "first \ second" referred to in the embodiments of the present invention is only used for distinguishing similar objects, and does not represent a specific ordering for the objects, and it should be understood that "first \ second" may exchange a specific order or sequence order if allowed. It should be understood that "first \ second" distinct objects may be interchanged under appropriate circumstances such that embodiments of the invention described herein may be practiced in sequences other than those illustrated or described herein.
In an embodiment, as shown in fig. 1, a logistics cost accounting method is provided, and this embodiment is illustrated by applying the method to a server, it is to be understood that the method may also be applied to a terminal, and may also be applied to a system including the terminal and the server, and is implemented by interaction between the terminal and the server. In this embodiment, the method includes the steps of:
and step S101, acquiring a resource set, a job activity set and a cost object set associated with logistics cost accounting.
In the present disclosure, a resource set refers to multiple resource costs corresponding to logistics costs, and may include multiple types such as labor costs, site costs, equipment costs, and management costs, and the resource cost type in the resource set may be determined according to an actual situation of a logistics accounting service.
In the present disclosure, the job activity set refers to a plurality of job activities in the logistics business process, and may include receiving, dispatching, arrival, dispatching, receiving management, dispatching management, transportation, and the like, where the type and number of job activities may be determined according to the actual situation of the logistics accounting business.
In the present disclosure, the cost object set refers to a plurality of cost objects in the logistics service, which may include customers, products, orders, and the like, and obtains apportioned costs corresponding to the cost objects, so that analysis of the cost for each cost object can be implemented to support decision-making.
In this disclosure, each cost object corresponds to a plurality of business activities, and each business activity consumes at least one corresponding resource cost, and based on this, when performing logistics cost accounting of the cost object, the cost object can be allocated layer by layer to the job activity set and the cost object set according to the resource set.
The server can pre-configure the incidence relation between different cost objects and business activities and resource costs, and when different types of cost objects need to be accounted, corresponding resource sets, job activity sets and cost object sets are obtained according to the corresponding relation. For example, when the subject is a courier product, the corresponding work activities may be receiving, sending, and transporting.
In specific implementation, the server may obtain, from the storage module, a resource set, an operation activity set, and a cost object set associated with the logistics cost accounting according to a demand of the logistics cost accounting.
For example, the cost object set of the logistics accounting may include a plurality of product types, and the server may obtain the job activity set and the resource set corresponding to the cost object set.
Step S102, acquiring first measurement index data corresponding to each cost object in the cost object set, and acquiring second measurement index data corresponding to each job activity in the job activity set.
In this disclosure, a first metric refers to a statistical indicator of at least one job activity consumed per cost object. The second measurement index refers to the statistical index of the resource cost consumed by each job activity, and the first measurement index and the second measurement index can be configured in advance. In each logistics cost accounting, data of each measurement index of each cost object and each job activity may be acquired as the first and second measurement index data.
For example, if the cost object is an express product, the first metering index may include an index corresponding to the delivery activity, i.e., the delivery quantity, and an index corresponding to the transportation activity, i.e., the transportation weight, and the like, and the server may obtain data corresponding to each metering index to obtain first metering index data of each express product.
For example, if the job activity is a receiving activity, the second measurement index may include an index corresponding to a human cost, i.e., the number of posts, and an index corresponding to an equipment cost, i.e., an equipment classification, and the server may obtain data corresponding to each measurement index to obtain second measurement index data for each receiving activity.
In specific implementation, the server may obtain corresponding first metering index data according to the first metering index for performing cost accounting corresponding to each cost object. And similarly, second measurement index data corresponding to each operation activity is obtained.
Step S103, determining the object sharing proportion of each cost object in the cost object set according to the first measurement index data and the second measurement index data.
In the present disclosure, each cost object has a corresponding plurality of job activities, and each job activity may also be related to a plurality of cost objects, so that the cost objects in the cost object set and the job activities in the job activity set may be in a many-to-many relationship. The server may determine a weight of each cost object in each job activity based on the first metering metric data for each cost object.
Similarly, the job activities in the job activity set and the resource costs in the resource set are also in a many-to-many relationship, and the server may determine the weight of each job activity in each resource cost according to the second measurement index data of each job activity.
In this disclosure, the object share ratio may include a ratio of each cost object to each resource cost in the resource set. For example, the ratio of labor cost and site cost shared by the express products A and B is equal to the ratio of site cost.
In a specific implementation, the server may determine, according to the first measurement index data, a weight of each cost object in each job activity, and determine, according to the second measurement index data, a weight of each job activity in each resource cost, to obtain an object share ratio of each cost object in the cost object set.
And step S104, carrying out apportionment processing on the cost object set according to the object apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the object apportionment cost of each cost object.
In the present disclosure, the cost data of each resource cost refers to the cost data corresponding to each resource cost type in the time interval corresponding to the logistics cost accounting. Such as labor cost data, site cost data, and the like. The cost data may be obtained from an associated system such as a financial system.
In specific implementation, the server may obtain cost data corresponding to each resource cost according to a demand of logistics cost accounting, obtain an object apportionment cost of each resource cost apportioned by each cost object according to an object apportionment proportion of each cost object, and further sum the object apportionment costs of each resource cost corresponding to the cost object to obtain an object apportionment cost of the cost object.
In the logistics cost accounting method, a resource set, a job activity set and a cost object set associated with logistics cost accounting are obtained, first metering index data corresponding to each cost object in the cost object set are obtained, second metering index data corresponding to each job activity in the job activity set are obtained, an object apportionment proportion of each object cost is obtained according to the first metering index data and the second metering index data, and the cost data corresponding to each resource cost is apportioned to the object cost set according to the object apportionment proportion, so that the object apportionment cost of each cost object is obtained. According to the scheme, the metering index data of the cost object and the metering index of the operation activity are obtained, multiple factors influencing cost sharing of the cost object are brought into the accounting category, and the accuracy of the obtained cost sharing of the object is improved.
In one embodiment, the step of determining in step S102 to obtain first metering index data corresponding to each cost object in the set of cost objects and to obtain second metering index data corresponding to each job activity in the set of job activities comprises:
inquiring a pre-configured metering index configuration table, and acquiring a first metering index corresponding to each cost object and a second metering index corresponding to each operation activity; and acquiring first metering index data corresponding to the first metering index and second metering index data corresponding to the second metering index.
In this embodiment, the index summary table for cost accounting, which is configured in advance in the server in the measurement index configuration table, includes an index type table for cost accounting for each job activity and each cost object. When business activity and cost object increase or decrease, the server can adjust the index corresponding relation in the metering index configuration table.
For each cost object, the measurement index configuration table may include indexes corresponding to a plurality of job activities consumed by the cost object. For each job activity, the measurement index configuration table may include an index corresponding to the resource cost consumed by the job activity.
When the cost object and the operation activity type in the system are complex, the measurement index configuration table can be configured according to the type of the cost object and the type of the operation activity. The server can obtain the metering indexes corresponding to all types according to the types of the cost objects and the operation activity types of the logistics cost accounting.
For example, for each express product or express product type, the delivery quantity index, the transportation weight index, and the like corresponding to the express product may be configured in the measurement index configuration table according to the work activity consumed by the express product.
For example, for each job activity or job activity type, a human cost index, a facility classification index, and the like corresponding to the job activity may be arranged in the measurement index arrangement table according to the resource cost consumed by the job activity.
In the present disclosure, the server performs the logistics cost accounting, which may be the logistics cost accounting for a certain time period or a certain logistics site.
In this disclosure, the query of the originally configured measurement index configuration table may be that the server obtains the corresponding first measurement index from the measurement index configuration table according to the cost accounting of the current logistics and the corresponding cost object or the type of the cost object. And acquiring a corresponding second metering index from the metering index configuration table according to the operation activity or the operation activity type.
In the present disclosure, the cost object generates operation data corresponding to the measurement index during actual physical distribution activities, and updates the operation data in the real-time capacity system or stores the operation data in the server. The server can obtain the first and second measurement indexes respectively corresponding to the operation data as the first measurement index data and the second measurement index data.
According to the scheme of the embodiment, the metering indexes are obtained through the pre-configured metering index configuration table, and the metering index data corresponding to the logistics cost accounting is obtained according to the metering indexes, so that the consistency and expandability of the metering index configuration are improved, and the efficiency of obtaining the logistics cost accounting basic data is further improved.
In one embodiment, the step of determining in step S102 to obtain first metering index data corresponding to each cost object in the cost object set and to obtain a second metering index number corresponding to each job activity in the job activity set comprises:
and respectively carrying out standardization processing on the first measurement index data and the second measurement index data to obtain the processed first measurement index data and second measurement index data.
In the present disclosure, the normalization process refers to that in a multi-index evaluation system, since each evaluation index has different properties, and generally has different dimensions and orders of magnitude, in order to ensure the reliability of the result, the normalization process needs to be performed on the original index data. The normalization processing method may include data dimensionless processing, which is mainly used to solve the comparability of data, such as dispersion normalization, normalization method, etc.
The server can uniformly standardize the data sets corresponding to the first metering index data and the data sets corresponding to the second metering index data as required to obtain the processed first metering index data and the processed second metering index data.
In some cases, the server may also pre-configure a conversion mapping rule of data corresponding to each measurement index, and normalize the data of each measurement index according to the rule.
For example, the transportation weight index in the first measurement index is usually measured in weight units and has a large data amount, while the express item number index is usually measured in number of items and has a large data change range, and the server may configure data conversion mapping rules for the two indexes, respectively, and perform normalization processing on the acquired index data.
According to the scheme of the embodiment, the logistics cost accounting is performed after the first metering index data and the second metering index data are respectively subjected to standardization processing, so that the accuracy of the logistics cost accounting is improved.
In one embodiment, the step of determining the object share ratio of each cost object in the set of cost objects based on the first and second metric data determined in step S103 comprises:
step S201, obtaining first proportion data of each cost object consuming each job activity according to the first metering index data, and obtaining a first metering matrix corresponding to the cost object set according to the first proportion data.
The first weighing data refers to the ratio of first metering index data of the operation activity consumed by each cost object to the total quantity of the first metering index data consumed by each cost object when a plurality of cost objects consume the same operation activity during the logistics cost accounting.
E.g. d ij Consuming the first weight data of the j job activity for the ith type cost object can be expressed as:
where m represents the total number of cost objects in the cost accounting, A ij First metering index data representing that the ith class cost object consumes the jth job activity,
the total amount of the first metric data representing that each of the cost objects consumes the j-th job activity.
Wherein the first metering matrix D ij Refers to a matrix containing the first weighted data of each cost object. D ij Can be calculated by the following formula:
wherein D is ij Representing a first metering matrix, m representing the total number of cost objects in the cost accounting, n representing the total number of job activities in the cost accounting, A ij First measure index representing consumption of j job activity by i-th class cost objectAnd (4) counting.
Step S202, according to the second measurement index data, second proportion data of each resource cost consumed by each operation activity is obtained, and a second measurement matrix corresponding to the operation activity set is obtained according to the second proportion data.
The second proportion data refers to the proportion of the second measurement index data of the resource cost consumed by each operation activity in the total quantity of the second measurement index data consumed by each operation activity when the logistics cost accounting is carried out, wherein the plurality of operation activities consume the same resource cost.
E.g. e jk The amount of resource cost consuming the kth for the jth job activity can be expressed as:
where n represents the total number of job activities in this cost accounting, R jk Second metering index data representing the cost of consuming the kth resource by the jth type of job activity,
a total amount of second metric data representing a cost of consuming the kth resource for each of the job activities.
Wherein the second metering matrix E jk Refers to a matrix containing the second weight data for each cost object. E jk Can be calculated by the following formula:
wherein E is jk Representing a second metric matrix, n representing the total number of job activities in the cost accounting, s representing the total number of resource costs in the cost accounting, e jk The amount of the k-th resource cost is consumed for the j-th job activity.
Step S203, obtaining the object apportionment ratio of each cost object according to the product result of the first metering ratio matrix and the second metering matrix.
Wherein the server can use the matrix D ij And E jk And multiplying to obtain the object allocation proportion of each cost object for each resource cost.
Further, the server obtains cost data corresponding to s resource costs, for example, a matrix which may be represented by P and is 1 × s, and performs apportionment processing according to the object apportionment ratio to obtain the object apportionment cost of each cost object, where the step includes:
by D ij *E jk And obtaining the object apportionment cost of each cost object in each resource cost, and summing the object apportionment costs of the cost objects to obtain the total object apportionment cost of the cost objects so as to meet the statistical requirements of different dimensions.
According to the scheme of the embodiment, the first metering matrix corresponding to the cost object set and the second metering matrix corresponding to the operation activity set are obtained, the factors influencing the cost accounting of the cost objects are graded and classified for evaluation, the apportionment proportion of each cost object in each resource cost is determined, and the accuracy and the scientificity of the obtained data are improved.
In one embodiment, the method further comprises:
determining the job sharing proportion of each job activity in the job activity set according to the second measurement index data; and carrying out apportionment processing on the operation activity set according to the operation apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the operation apportionment cost of each operation activity.
In the present disclosure, the job share ratio of each job activity refers to a ratio of the second measurement index data of the resource cost consumed by each job activity to the total amount of the second measurement index data consumed by each job activity, that is, the second specific gravity data in the foregoing, and the second measurement matrix E can be obtained according to the second specific gravity data jk 。
In the present disclosure, the job apportionment cost per job activity may be by E jk P is obtained, wherein E jk Representing second moment of measureAnd P represents cost data corresponding to s resource costs.
In the present disclosure, the server may perform cost sharing inside the resource set according to the obtained resource cost data, for example, for the labor cost, the cost may be shared to each department according to factors such as organization structure, personnel composition, and personnel number.
In the present disclosure, the server may perform cost allocation and statistics inside the job activity set according to the obtained job allocation cost, for example, the allocation cost of different types of job activities such as different types of consignees and dispatches may be counted.
According to the scheme of the embodiment, the resource cost is distributed to each operation activity by acquiring the second measurement index data, so that the accuracy of the acquired operation activity cost is improved, and the flexibility of the cost for acquiring the operation activity dimension is improved.
In one embodiment, as shown in fig. 3, there is provided a logistics cost accounting method, including:
step S301, acquiring a resource set, a job activity set and a cost object set associated with logistics cost accounting;
step S302, inquiring a pre-configured metering index configuration table, and acquiring a first metering index corresponding to each cost object and a second metering index corresponding to each operation activity; respectively carrying out standardization processing on the first measurement index data and the second measurement index data to obtain processed first measurement index data and second measurement index data; the metering metrics configuration table includes a metric type for cost accounting for each job activity and each cost object; the first metering target data characterizes the number of each job activity consumed by each cost object; the second metering metric data characterizing a quantity of each resource cost in the set of resources consumed by each of the job activities;
step S303, acquiring a plurality of cost objects consuming the same job activity; acquiring the proportion of first metering index data of each cost object in the first metering index data of the cost objects in the plurality of cost objects, taking the proportion as first proportion data of each cost object relative to the operation activity, and acquiring a first metering matrix corresponding to a cost object set according to the first proportion data;
step S304, acquiring a plurality of job activities consuming the same resource cost; acquiring the proportion of the second measurement index data of each job activity in the second measurement index data of the job activities in the plurality of job activities as second proportion data of each job activity relative to the resource cost; obtaining a second metering matrix corresponding to the operation activity set according to the second proportion data;
step S305, obtaining the object apportionment proportion of each cost object according to the product result of the first metering matrix and the second metering matrix; the object apportionment ratio comprises the proportion of each cost object in each resource cost in the resource set;
step S306, the cost data corresponding to each resource cost in the resource set is subjected to apportionment processing to the cost object set according to the object apportionment proportion, and the object apportionment cost of each cost object is obtained.
In the above embodiment, the resource set, the job activity set, and the cost object set associated with the logistics cost accounting are obtained, the first measurement index data corresponding to each cost object in the cost object set is obtained, the second measurement index data corresponding to each job activity in the job activity set is obtained, the object allocation proportion of each object cost is obtained after standardization processing is performed according to the first and second measurement index data, and the cost data corresponding to each resource cost is allocated to the object cost set according to the object allocation proportion, so that the object allocation cost of each cost object is obtained. According to the scheme, the metering index data of the cost object and the metering index of the operation activity are obtained, multiple factors influencing cost sharing of the cost object are brought into the accounting category, cost sharing is carried out layer by layer through the operation activity related to the cost object, and the accuracy of the obtained object sharing cost is improved; and the measurement indexes corresponding to the cost objects and the operation activities are configured through the measurement index configuration table, so that the expandability and the efficiency of configuration and adjustment of the measurement indexes are further improved.
It should be understood that although the steps in the flowcharts of fig. 1 to 3 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 limited to being performed in the exact order illustrated and, unless explicitly stated herein, may be performed in other orders. Moreover, at least some of the steps in fig. 1 to 3 may include multiple steps or multiple stages, which are not necessarily performed at the same time, but may be performed at different times, and the order of performing the steps or stages is not necessarily sequential, but may be performed alternately or alternately with other steps or at least some of the other steps or stages.
In order to more clearly illustrate the scheme provided by the present application, the logistics cost accounting method in the above embodiment of the present application is applied to the actual logistics service flow transfer process for description.
As shown in fig. 4, a schematic diagram of the circulation of logistics in each link is shown, wherein the circulation is from the ordering of a client, the receipt to the dispatch of a network site.
As shown in fig. 5, a technical architecture diagram of material cost accounting is provided, which includes data storage modules such as MySQL (relational Database management system), Oracle (Oracle Database, a relational Database management system of Oracle corporation), ASP (Active Server Pages, dynamic Server page), and the like, and after performing material cost management through Hive (data warehouse tool) and ETL (Extract-Load-Transform, data warehouse), material cost analysis and accounting are performed through Presto (distributed query engine) and clickwause (open source type Database).
The resource cost data can be obtained from a financial system, and may include labor cost Ct, management cost Cc, equipment cost Cg, and the like, Ct may be subdivided into compensation welfare Tt and outsourcing operation cost Td, Tt and Td may further subdivide the cost:
cc can be subdivided into administration fee Ia, IT fee Io and generalA message fee Il, a site use fee Ig, etc
As shown in FIG. 6, a schematic diagram of resource sets, job activity sets to cost object sets is provided, where apportionment factors can be understood as metering metrics. It can be seen that there are five resource items, which are respectively manual, field, equipment, management and others, corresponding work activities include receiving, delivering, arrival, delivery, receiving management, delivering management, transportation and the like, and final cost objects include customers, express products, orders and the like. The cost apportionment rule given in fig. 6 may be as shown in fig. 7, and may include RR: resource-to-resource apportionment; RA: resource-to-job sharing; AA: work-to-work allocation; AO: job to cost object apportionment; OO: thinning and allocating cost objects; and (3) RO: resource-to-cost object amortization.
The server can be configured with different models, distribute the measurement indexes into different groups according to functions and data quantity, and adapt to different models according to different scenes. And a configuration table framework is introduced, allocation rules and data standardization rules are configured and adjusted in time, and organizational structures and human changes are dealt with. The configuration table can be updated regularly, so that the accuracy of calling data is improved, and the error rate is reduced.
In one embodiment, as shown in fig. 8, there is provided a logistics cost accounting apparatus 800, comprising:
an association set obtaining module 801, configured to obtain a resource set, an activity set and a cost object set associated with logistics cost accounting;
a measurement index data obtaining module 802, configured to obtain first measurement index data corresponding to each cost object in the cost object set, and obtain second measurement index data corresponding to each job activity in the job activity set; the first metering target data characterizes the number of each job activity consumed by each cost object; the second metering metric data characterizes a quantity of each resource cost in the set of resources consumed by each of the job activities;
an object share ratio module 803, configured to determine an object share ratio of each cost object in the cost object set according to the first measurement index data and the second measurement index data;
an object apportionment cost module 804, configured to apportion the cost data corresponding to each resource cost in the resource set to the cost object set according to the object apportionment proportion, so as to obtain the object apportionment cost of each cost object.
In one embodiment, the metrology target data acquisition module 802 includes: the configuration query unit is used for querying a pre-configured metering index configuration table, and acquiring a first metering index corresponding to each cost object and a second metering index corresponding to each operation activity; the metering metrics configuration table includes a metric type for cost accounting for each job activity and each cost object; and acquiring first metering index data corresponding to the first metering index and second metering index data corresponding to the second metering index.
In one embodiment, the metrology metric data acquisition module 802 includes: and the standardization unit is used for respectively carrying out standardization processing on the first measurement index data and the second measurement index data to obtain the processed first measurement index data and second measurement index data.
In one embodiment, the object share ratio module 803 includes: the first metering matrix unit is used for acquiring first proportion data of each cost object consuming each operation activity according to the first metering index data and acquiring a first metering matrix corresponding to the cost object set according to the first proportion data; the second metering matrix unit is used for acquiring second proportion data of each resource cost consumed by each operation activity according to the second metering index data and acquiring a second metering matrix corresponding to the operation activity set according to the second proportion data; and the object apportionment proportion unit is used for obtaining the object apportionment proportion of each cost object according to the product result of the first metering matrix and the second metering matrix.
In one embodiment, the first metering matrix unit is further configured to obtain a plurality of cost objects consuming the same job activity; the proportion of the first metering index data of each cost object in the first metering index data of the cost objects is obtained as first proportion data of each cost object relative to the operation activity.
In one embodiment, the first metering matrix unit is further configured to obtain a plurality of job activities consuming the same resource cost; acquiring the ratio of the second measurement index data of each job activity in the second measurement index data of the job activities as the second proportion data of each job activity relative to the resource cost
In one embodiment, the apparatus 800 further comprises: the operation allocation cost module is used for determining the operation allocation proportion of each operation activity in the operation activity set according to the second measurement index data; and carrying out apportionment processing on the job activity set according to the job apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the job apportionment cost of each job activity.
For the specific definition of the logistics cost accounting device, reference may be made to the above definition of the logistics cost accounting method, which is not described herein again. The various modules in the logistics cost accounting apparatus described above can be implemented in whole or in part by software, hardware, and combinations thereof. The modules can be embedded in a hardware form or independent from a processor in the computer device, and can also be stored in a memory in the computer device in a software form, so that the processor can call and execute operations corresponding to the modules.
The logistics cost accounting method provided by the application can be applied to computer equipment, the computer equipment can be a server, and the internal structure diagram can be shown in fig. 9. The computer device includes a processor, a memory, and a network interface connected by a system bus. Wherein the processor of the computer device is configured to provide computing and control capabilities. The memory of the computer device comprises a nonvolatile storage medium and an internal memory. The non-volatile storage medium stores an operating system, a computer program, and a database. The internal memory provides an environment for the operation of an operating system and computer programs in the non-volatile storage medium. The database of the computer equipment is used for storing the metering index data and the logistics cost data. The network interface of the computer device is used for communicating with an external terminal through a network connection. The computer program is executed by a processor to implement a logistics cost accounting method.
Those skilled in the art will appreciate that the architecture shown in fig. 9 is merely a block diagram of some of the structures associated with the disclosed aspects and is not intended to limit the computing devices to which the disclosed aspects apply, as particular computing devices may include more or less components than those shown, or may combine certain components, or have a different arrangement of components.
In one embodiment, a computer device is provided, comprising a memory and a processor, the memory having stored therein a computer program, the processor implementing the steps of the above-described method embodiments when executing the computer program.
In an embodiment, a computer-readable storage medium is provided, on which a computer program is stored which, when being executed by a processor, carries out the steps of the above-mentioned method embodiments.
It will be understood by those skilled in the art that all or part of the processes of the methods of the embodiments described above can be implemented by hardware instructions of a computer program, which can be stored in a non-volatile computer-readable storage medium, and when executed, can include the processes of the embodiments of the methods described above. Any reference to memory, storage, database or other medium used in the embodiments provided herein can include at least one of non-volatile and volatile memory. Non-volatile Memory may include Read-Only Memory (ROM), magnetic tape, floppy disk, flash Memory, optical storage, or the like. Volatile Memory can include Random Access Memory (RAM) or external cache Memory. By way of illustration and not limitation, RAM can take many forms, such as Static Random Access Memory (SRAM) or Dynamic Random Access Memory (DRAM), among others.
The technical features of the above embodiments can be arbitrarily combined, and for the sake of brevity, all possible combinations of the technical features in the above embodiments are not described, but should be considered as the scope of the present specification as long as there is no contradiction between the combinations of the technical features.
The above-mentioned embodiments only express several embodiments of the present application, and the description thereof is more specific and detailed, but not construed as limiting the scope of the invention. It should be noted that, for a person skilled in the art, several variations and modifications can be made without departing from the concept of the present application, which falls within the scope of protection of the present application. Therefore, the protection scope of the present patent application shall be subject to the appended claims.
Claims (10)
1. A method for logistics cost accounting, the method comprising:
acquiring a resource set, an operation activity set and a cost object set which are associated with logistics cost accounting;
acquiring first metering index data corresponding to each cost object in the cost object set and acquiring second metering index data corresponding to each job activity in the job activity set; the first metric data characterizes a number of the each job activity consumed by the each cost object; the second metering metric data characterizing an amount of each resource cost in the set of resources consumed by the each job activity;
determining an object share ratio for each cost object in the cost object set according to the first and second metering index data; the object apportionment ratios include a ratio of each of the cost objects to each of the resource costs in the resource set;
and carrying out apportionment processing on the cost object set according to the object apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the object apportionment cost of each cost object.
2. The method of claim 1, wherein obtaining first metric data corresponding to each cost object in the set of cost objects and obtaining second metric data corresponding to each job activity in the set of job activities comprises:
inquiring a pre-configured metering index configuration table, and acquiring a first metering index corresponding to each cost object and a second metering index corresponding to each operation activity; the measurement target configuration table comprises target types for cost accounting of the each job activity and the each cost object;
and acquiring the first metering index data corresponding to the first metering index and the second metering index data corresponding to the second metering index.
3. The method of claim 1, wherein after obtaining first metric data corresponding to each cost object in the set of cost objects and obtaining second metric data corresponding to each job activity in the set of job activities, further comprising:
and respectively carrying out standardization processing on the first measurement index data and the second measurement index data to obtain the processed first measurement index data and second measurement index data.
4. The method of claim 1, wherein determining an object share ratio for each cost object in the set of cost objects based on the first and second metric data comprises:
acquiring first proportion data of each cost object consuming each operation activity according to the first metering index data, and acquiring a first metering matrix corresponding to the cost object set according to the first proportion data;
acquiring second proportion data of the cost of each resource consumed by each operation activity according to the second metering index data, and acquiring a second metering matrix corresponding to the operation activity set according to the second proportion data;
and obtaining the object apportionment proportion of each cost object according to the product result of the first metering matrix and the second metering matrix.
5. The method of claim 4, wherein said obtaining first ratio data of said each cost object consuming said each job activity according to said first metric data comprises:
obtaining a plurality of cost objects consuming the same job activity;
and acquiring the proportion of the first metering index data of each cost object in the first metering index data of the cost objects as the first proportion data of each cost object relative to the work activity.
6. The method of claim 4, wherein said obtaining a second weight of said cost per resource consumed per said per job activity based on said second metric data further comprises:
acquiring a plurality of job activities consuming the same resource cost;
and acquiring the proportion of the second measurement index data of each job activity in the second measurement index data of the job activities as second proportion data of each job activity relative to the resource cost.
7. The method according to any one of claims 1 to 6, further comprising:
determining a job sharing proportion of each job activity in the job activity set according to the second measurement index data;
and carrying out apportionment processing on the job activity set according to the job apportionment proportion on the cost data corresponding to each resource cost in the resource set to obtain the job apportionment cost of each job activity.
8. An apparatus for logistics cost accounting, the apparatus comprising:
the system comprises an association set acquisition module, a resource set, a job activity set and a cost object set, wherein the association set acquisition module is used for acquiring a resource set, a job activity set and a cost object set which are associated with logistics cost accounting;
the system comprises a measurement index data acquisition module, a measurement data processing module and a measurement data processing module, wherein the measurement index data acquisition module is used for acquiring first measurement index data corresponding to each cost object in the cost object set and acquiring second measurement index data corresponding to each job activity in the job activity set; the first metric data characterizes a number of the each job activity consumed by the each cost object; the second metering metric data characterizing an amount of each resource cost in the set of resources consumed by the each job activity;
an object apportionment proportion module, configured to determine an object apportionment proportion of each cost object in the cost object set according to the first metric data and the second metric data;
and the object apportionment cost module is used for apportioning the cost data corresponding to each resource cost in the resource set to the cost object set according to the object apportionment proportion to obtain the object apportionment cost of each cost object.
9. A computer device comprising a memory and a processor, the memory storing a computer program, characterized in that the processor, when executing the computer program, implements the steps of the method of any of claims 1 to 7.
10. A computer-readable storage medium, on which a computer program is stored, which, when being executed by a processor, carries out the steps of the method of any one of claims 1 to 7.
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| Publication number | Priority date | Publication date | Assignee | Title |
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| CN115689124A (en) * | 2022-12-05 | 2023-02-03 | 恒丰银行股份有限公司 | Financial cloud-based cost input and output accounting system and terminal |
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| Publication number | Priority date | Publication date | Assignee | Title |
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| CN115689124A (en) * | 2022-12-05 | 2023-02-03 | 恒丰银行股份有限公司 | Financial cloud-based cost input and output accounting system and terminal |
| CN115689124B (en) * | 2022-12-05 | 2023-05-12 | 恒丰银行股份有限公司 | Financial cloud-based cost input and output accounting system and terminal |
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