CN116503189B

CN116503189B - Big data-based cost accounting method, device, computer equipment and medium

Info

Publication number: CN116503189B
Application number: CN202310386526.7A
Authority: CN
Inventors: 胡罕才; 王兴宽; 郑奖妹; 肖秀杰; 彭雄杰; 骆鸿睿
Original assignee: Guangdong Jianhan Engineering Management Co ltd
Current assignee: Guangdong Jianhan Engineering Management Co ltd
Priority date: 2023-04-11
Filing date: 2023-04-11
Publication date: 2023-12-05
Anticipated expiration: 2043-04-11
Also published as: CN116503189A

Abstract

The application relates to a construction cost accounting method, a device, computer equipment and a medium based on big data, wherein the method comprises the steps of obtaining the process engineering quantity and the preset construction engineering quantity of a construction project, obtaining project change item data of the construction project according to the engineering quantity comparison result between the process engineering quantity and the construction engineering quantity, obtaining business flow data and financial flow data of the project change item data, constructing an accounting association relation between the business flow data and the financial flow data, carrying out error item cost accounting processing on the project change item data according to the accounting association relation, obtaining error item accounting results for reducing error item cost accounting errors, and inducing the error item accounting results into the construction project according to the construction process of the construction project, so as to obtain integral construction cost accounting data corresponding to the complete construction process of the construction project. The application has the effects of reducing miscalculation and miscalculation risks caused by project variation and improving the accuracy of project cost accounting.

Description

Big data-based cost accounting method, device, computer equipment and medium

Technical Field

The invention relates to the technical field of engineering cost, in particular to a cost accounting method, device, computer equipment and medium based on big data.

Background

At present, along with the rapid development of urban construction, the engineering cost in the engineering construction process needs to be strictly controlled in the process of carrying out large engineering construction, and a certain number of professionals are required to carry out careful accounting on the types of engineering projects involved in the engineering construction process and the corresponding cost.

The existing construction cost accounting mode is usually to set the number of engineering projects, the rated unit price and the cost calculation formula in advance according to construction files, and to carry out the emphasis accounting on the ongoing construction projects in the construction process, such as carefully accounting the engineering projects with large engineering quantity and high construction cost, so as to reduce the omission of the construction cost of the engineering projects, but the existing construction cost accounting mode is too dependent on the business quality of the accounting personnel, the project construction period is longer, frequent changes of accounting projects such as new technology, new structure or new material often occur in the project construction process, and the condition that the preset project rated conversion formula is not matched with the current accounting term is easy to cause the error calculation and the miss calculation risk of the newly added project construction term in the construction cost accounting process.

In view of the above-described related art, the inventors consider that there is a defect that the calculation term quota conversion formula is not adapted due to frequent fluctuation of the construction project, and that the fluctuation project is liable to cause miscalculation or miscalculation risk in the process of cost calculation.

Disclosure of Invention

In order to reduce the miscalculation and miscalculation risk caused by project variation and improve the accuracy of engineering project cost accounting, the application provides a cost accounting method, a device, computer equipment and a medium based on big data.

The first object of the present application is achieved by the following technical solutions:

a cost accounting method based on big data, comprising:

acquiring the progress engineering quantity and the preset construction engineering quantity of a construction project, and acquiring project variation item data of the construction project according to a project quantity comparison result between the progress engineering quantity and the construction engineering quantity;

acquiring business flow data and financial flow data of the project variation item data, and constructing a accounting association relationship between the business flow data and the financial flow data;

according to the verification association relation, carrying out error item cost verification processing on the item change item data to obtain error item verification results for reducing error item cost verification errors;

And according to the construction progress of the construction project, the error and leakage item accounting result is summarized into the construction project, and the whole cost accounting data corresponding to the complete construction progress of the construction project is obtained.

By adopting the technical scheme, due to the fact that the period of engineering construction is long, frequent changes of the construction project in the construction process easily cause the unfit of a preset rated conversion formula, the risk of miscalculation or miscalculation of the changed construction project in the construction cost accounting process is caused, therefore, the project change condition of the construction project in the actual construction process is obtained through the comparison result between the process engineering quantity representing the actual construction progress of the construction project and the preset construction engineering quantity conforming to the construction budget, the business association is carried out on business flow data corresponding to project change project data and financial flow data, the accounting efficiency of the construction cost fluctuation condition caused by the project change project is improved through the accounting association relation, the miscalculation cost accounting process of the project change project data is carried out, the miscalculation cost with larger deviation of the preset construction cost in the project change project data is carried out accurately, the miscalculation cost accounting error caused by the project change is reduced through the miscalculation result of the miscalculation cost, the construction process of the construction project is combined, the miscalculation cost is sequentially reduced to the corresponding project accounting result of the miscalculation cost in the project in the actual construction process, the whole construction process is improved, and the integrity of the construction process is improved.

The present application may be further configured in a preferred example to: performing error item cost accounting processing on the item change item data according to the accounting association relation to obtain error item accounting results for reducing error item cost accounting errors, wherein the error item accounting results specifically comprise:

acquiring current single pricing parameters corresponding to each construction material in the project change item data according to the accounting association relation;

carrying out material quantity association processing on the current single pricing parameter and the project change item data to obtain the current cost parameter of the project change item data;

and comparing the current cost parameter with a preset project cost parameter to obtain a current cost accounting result of the project change item data.

By adopting the technical scheme, the matching degree between the construction cost accounting structure and the current price change condition of the construction materials is improved through acquiring the current single pricing parameter corresponding to each construction material in the project change item data, the material quantity is related between the current single pricing parameter and the project change item data, the construction material consumption corresponding to each project change item is calculated, the actually used construction material consumption and the current single pricing parameter are calculated, the current construction cost parameter of the project change item data is obtained, the correlation between the actual consumption of the project change item and the construction material and the current price change is facilitated to be improved, the accounting error between the construction cost accounting result and the actual cost of the project change item is reduced, the budget error between the actual construction cost and the preset project cost budget cost time is obtained through comparing the current construction cost parameter and the preset project cost parameter, the current construction cost accounting result of the project change item is obtained, the construction cost accounting error between the actual construction cost and the construction cost is facilitated to be improved according to the current accounting result, and the accuracy of the accounting project budget is further improved.

The present application may be further configured in a preferred example to: performing error item cost accounting processing on the item change item data according to the accounting association relation to obtain error item accounting results for reducing error item cost accounting errors, and further comprising:

according to the accounting association relation, carrying out accounting mode association processing on a preset accounting formula and the project change item data to obtain a target accounting mode matched with the project change item data;

according to the target accounting mode, each project in the project change item data is subjected to accounting to obtain a project error and leakage item accounting result;

and carrying out error item cost accounting processing on the quantity of error construction materials in the error item accounting result of the engineering project and the current single pricing parameter.

By adopting the technical scheme, a preset accounting formula is associated with each change item in the item change item data through the accounting association relation, a target accounting mode with the highest adaptation degree of the change item is obtained, accounting errors caused by new material addition or material replacement are reduced, each engineering item in the item change item is subjected to cost accounting through the target accounting mode, thus an engineering item error item accounting result in the item change item data is obtained, the accounting accuracy of the engineering item is improved, error item accounting processing is comprehensively carried out according to the error construction material quantity corresponding to the engineering item error item accounting result and the current single pricing parameter corresponding to each error construction material, and the error item construction material quantity corresponding to the error item is replaced through the replacement of the accounting mode corresponding to each error construction material, the current single pricing parameter, so that the actual construction cost of the error item is comprehensively calculated, and the degree of fit between the engineering item error item accounting result and the actual construction cost is improved.

The present application may be further configured in a preferred example to: and according to the construction process of the construction project, inducing the error and leakage item accounting result into the construction project to obtain integral cost accounting data corresponding to the complete construction process of the construction project, and further comprising:

acquiring a current construction flow of each construction project and actual construction consumables corresponding to the current construction flow;

performing project material comparison processing on the actual construction consumable and a preset project preset material to obtain an actual consumable accounting result of the current construction project;

acquiring current pricing parameters of the actual construction consumable according to the actual consumable accounting result;

and calculating actual cost data of the current construction flow according to the current pricing parameters and the actual construction consumable, and updating the actual cost data to the error term accounting result.

By adopting the technical scheme, the current construction flow of each construction project and the corresponding actual construction consumable are obtained, real-time construction cost accounting of the whole construction flow is carried out on each construction project, independent construction flow cost accounting is carried out on each construction flow according to the actual construction consumable, and the actual construction consumable is compared with the preset project material, so that the accounting error between the actual construction cost and the preset construction budget is reduced through the actual consumable accounting result of the current construction project, the current pricing parameter of the actual construction consumable is obtained through the actual consumable accounting result, the budget accounting accuracy between the actual construction consumable and the current price of the consumable is improved, actual consumable construction cost calculation is carried out on the current pricing parameter and the actual construction consumable, the actual construction cost data of the current construction flow is obtained, the fluctuation error between the actual construction cost accounting result and the actual consumable price is reduced, the actual construction cost data is updated into the error-missing item accounting result, and the overall construction cost accounting accuracy of the whole construction project is improved.

The present application may be further configured in a preferred example to: calculating actual cost data of the current construction flow according to the current pricing parameters and the actual construction consumable, and updating the actual cost data to the error term accounting result, and further comprising:

comparing the expected cost budget of the current construction flow with the actual cost data to obtain a budget comparison result for accounting the cost gap between the actual construction cost and the construction budget;

performing exception marking processing on the construction project of which the actual cost fluctuation exceeds a preset threshold value according to the budget comparison result;

performing consumable unit price updating treatment on all construction flows in the abnormal construction project to obtain actual construction consumable amount information of each construction flow;

and according to the complete construction flow of the abnormal construction project, carrying out abnormal project cost accounting processing on the consumption of the construction consumable, and updating an abnormal project cost accounting result into the missed project accounting result.

By adopting the technical scheme, whether the error of the construction consumable is generated in the current construction process is estimated by comparing the expected cost budget of the current construction process with the cost budget of the actual construction process, the actual cost fluctuation condition of the construction process introducing new materials or new technology is checked in time according to the budget comparison result, the construction project with the actual cost fluctuation exceeding the preset threshold value is marked, the marked abnormal construction project is checked in pertinence, the calculated amount of cost accounting is reduced, the consumable unit price of all the construction projects in the abnormal construction project is updated independently, the error of repeated calculation of the construction consumable is reduced, the actual construction consumable amount information of each construction process of the abnormal construction project is obtained, the possibility of repeated construction consumable amount accounting of the abnormal construction project is reduced, the construction consumable amount is checked for the abnormal construction project according to the complete construction process of the abnormal construction project, the complete cost accounting result of the abnormal construction project is obtained, the abnormal construction project is updated to the error accounting structure according to the construction sequence of the abnormal construction project, and the integrity of the whole construction is improved.

The second object of the present application is achieved by the following technical solutions:

a cost accounting device based on big data, comprising:

the project change item acquisition module is used for acquiring the progress engineering quantity and the preset construction engineering quantity of the construction project, and acquiring project change item data of the construction project according to the engineering quantity comparison result between the progress engineering quantity and the construction engineering quantity;

the accounting association relation construction module is used for acquiring business flow data and financial flow data of the project variation item data and constructing an accounting association relation between the business flow data and the financial flow data;

the error and leakage item cost accounting module is used for carrying out error and leakage item cost accounting processing on the item change item data according to the accounting association relation to obtain error and leakage item accounting results for reducing error of error and leakage item cost accounting;

and the error leakage item induction module is used for inducing the error leakage item accounting result into the construction item according to the construction progress of the construction item to obtain the whole cost accounting data corresponding to the complete construction progress of the construction item.

The present application may be further configured in a preferred example to: the error term cost accounting module specifically comprises:

the pricing parameter acquisition sub-module is used for acquiring the current single pricing parameter corresponding to each construction material in the project change item data according to the accounting association relation;

the current cost parameter acquisition sub-module is used for carrying out material quantity association processing on the current single pricing parameter and the project change item data to obtain the current cost parameter of the project change item data;

and the current cost accounting result processing sub-module is used for comparing the current cost parameter with a preset project cost parameter to obtain a current cost accounting result of the project change item data.

The present application may be further configured in a preferred example to: the current cost accounting result processing sub-module further comprises:

the accounting mode association sub-module is used for carrying out accounting mode association processing on a preset accounting formula and the project change item data according to the accounting association relation to obtain a target accounting mode matched with the project change item data;

the project item missing item accounting module is used for accounting each project item in the project change item data according to the target accounting mode to obtain project item missing item accounting results;

and the error and leakage item cost checking operator module is used for carrying out error and leakage item cost checking processing on the quantity of error and leakage construction materials in the engineering item error and leakage item checking result and the current single pricing parameter.

The third object of the present application is achieved by the following technical solutions:

a computer device comprising a memory, a processor and a computer program stored in the memory and executable on the processor, the processor implementing the steps of the big data based cost accounting method described above when the computer program is executed.

The fourth object of the present application is achieved by the following technical solutions:

a computer readable storage medium storing a computer program which, when executed by a processor, implements the steps of the big data based cost accounting method described above.

In summary, the present application includes at least one of the following beneficial technical effects:

1. the method comprises the steps of obtaining project change conditions of a construction project in the actual construction process through a comparison result between process engineering quantity representing the actual construction progress of the construction project and preset construction engineering quantity conforming to construction budget, carrying out business association on business flow data corresponding to project change project data and financial flow data, carrying out accounting on cost fluctuation conditions caused by the project change project through an accounting association relation, improving the cost accounting efficiency of the project change project, carrying out accurate accounting on cost of the project change project with larger deviation from the preset construction budget through error project cost accounting processing of the project change project data, reducing error project cost accounting errors caused by project change through error project accounting results, sequentially integrating the error project accounting results into corresponding construction processes in combination with the construction progress of the construction project, enabling the whole cost accounting data to correspond to the whole construction progress of the construction project, improving the cost accounting order of the construction project, and further improving the accuracy of project cost accounting;

2. The method comprises the steps of obtaining current single pricing parameters corresponding to each construction material in project change item data, improving the degree of agreement between a construction cost accounting structure and the current price change condition of the construction material, carrying out material quantity association between the current single pricing parameters and the project change item data, accounting the construction material consumption corresponding to each project change item, calculating the actually used construction material consumption and the current single pricing parameters to obtain the current construction cost parameters of the project change item data, improving the association relation between the project change item, the actual consumption of the construction material and the current price change, reducing the accounting error between the project change item and the actual cost, obtaining the budget error between the actual construction and the preset project cost budget time through the comparison of the current construction cost parameters and the preset project cost parameters, and further improving the accuracy of the accounting error between the actual construction cost and the budget cost according to the current construction cost accounting result of the project change item;

3. According to the verification association relation, a preset verification formula is associated with each change item in the item change item data to obtain a target verification mode with the highest adaptation degree of the change item, verification errors caused by new material addition or material replacement are reduced, and construction cost verification is carried out on each project in the item change item through the target verification mode, so that a project error item verification result in the item change item data is obtained, verification accuracy of the project is improved, verification cost verification processing is comprehensively carried out according to the quantity of error construction materials corresponding to the project error item verification result and current single pricing parameters corresponding to each error construction material, and the construction actual cost of the project error item is comprehensively verified by replacing the verification mode corresponding to each error construction material with the quantity of error construction materials corresponding to the error item and the current single pricing parameters, so that the degree of fit between the verification result of the project error item and the actual construction cost is improved.

Drawings

FIG. 1 is a flow chart of an implementation of a cost accounting method based on big data according to an embodiment of the present application.

Fig. 2 is a flowchart showing an implementation of step S30 of the cost accounting method based on big data according to an embodiment of the present application.

FIG. 3 is a flowchart of another implementation of step S30 of a cost accounting method based on big data according to an embodiment of the present application.

Fig. 4 is a flowchart showing another implementation of step S40 of the big data-based cost accounting method according to an embodiment of the present application.

Fig. 5 is a flowchart showing another implementation of step S404 of the big data-based cost accounting method according to an embodiment of the present application.

Fig. 6 is a block diagram showing the construction of a cost accounting device based on big data according to an embodiment of the present application.

Fig. 7 is a schematic diagram of an internal structure of a computer device for implementing a cost accounting method based on big data.

Detailed Description

The present application will be described in further detail with reference to the accompanying drawings.

In one embodiment, as shown in fig. 1, the application discloses a cost accounting method based on big data, which specifically comprises the following steps:

s10: and acquiring the progress engineering quantity and the preset construction engineering quantity of the construction project, and acquiring project change item data of the construction project according to the engineering quantity comparison result between the progress engineering quantity and the construction engineering quantity.

Specifically, an expected construction project amount of a construction project is set according to a construction drawing and an expected construction budget, wherein the expected construction project amount comprises construction materials and a construction period which are set according to the construction budget before construction of the construction project, an actual construction image of each construction sub-project is obtained according to a preset monitoring system, an actual construction progress project amount of the construction project is analyzed according to the actual construction image, the progress project amount comprises an actual construction progress of each construction sub-project and actual construction consumables, and construction change project data of the construction project is obtained through comparison of a plurality of project amounts of the construction period, the construction time consumption, the construction consumables and the like by comparison of the project amount of each construction progress project amount and the construction consumables, wherein the construction change project data comprises changes of the construction period, the construction time consumption, the construction consumables and the like in the actual construction process, changes of a construction technology and the like.

S20: and acquiring business flow data and financial flow data of the project variation item data, and constructing a accounting association relationship between the business flow data and the financial flow data.

Specifically, business flow data and financial flow data in project change item data are obtained, wherein the business flow data comprise construction technology corresponding to the project change item or construction machinery change conditions adopted, the financial flow data are construction financial data such as construction material cost, labor cost and mechanical cost corresponding to the project change item data, business change corresponding to each project change item and construction financial change corresponding to the business change are associated, and a unique identification code of the project change item is taken as an index, and through combination of completed historical construction data as a reference, an accounting association relationship between the business flow data and the financial flow data is constructed.

S30: according to the verification association relation, carrying out error item cost verification processing on the item change item data to obtain error item verification results for reducing error item cost verification errors.

Specifically, as shown in fig. 2, step S30 specifically includes the following steps:

s301: and acquiring the current single pricing parameters corresponding to each construction material in the project change item data according to the accounting association relation.

Specifically, according to the accounting association relation between construction business and financial data changed by the project change item data, acquiring a single pricing parameter corresponding to each construction material in the project change data, wherein the single pricing parameter is the current purchase price of the actual construction material, and according to the accounting association relation, the current single pricing parameter is obtained by combining the key item identification about the unit price of the material in the purchase list.

S302: and carrying out material quantity association processing on the current single pricing parameter and the project change item data to obtain the current cost parameter of the project change item data.

Specifically, the current single pricing parameter and the project change item data are subjected to material quantity association, namely, the current single pricing parameter of the construction material and the project change item data are subjected to directional association according to a material unique identification code, such as a material name or a material number, of the project change item, the actual construction cost corresponding to the project change item data is obtained according to the product between the current single pricing parameter of the construction material and the material quantity, the actual construction progress and the current actual construction cost of the project change item are combined, the current cost parameter of the project change item under the current progress is checked, and the current cost parameter comprises deviation accounting between the actual construction cost and an expected construction budget corresponding to the actual construction progress.

S303: and comparing the current cost parameter with a preset project cost parameter to obtain a current cost accounting result of project change item data.

The method comprises the steps of comparing a current cost parameter of a project change project with a preset project cost parameter, wherein the preset project cost parameter is a cost parameter obtained by predicting the current construction progress or the construction cost of a construction flow when the project is constructed, and the comparison result of each construction accounting item is used as the current cost accounting result of project change project data through the comparison difference value between each accounting item such as construction material cost, construction machinery cost and construction labor cost in the current cost parameter and the preset item in the preset project cost parameter.

In one embodiment, in order to more conveniently and quickly account for the construction project of the missed approach, as shown in fig. 3, the step S30 further includes the following steps:

s304: and according to the accounting association relation, carrying out accounting mode association processing on a preset accounting formula and the project change item data to obtain a target accounting mode matched with the project change item data.

Specifically, according to the accounting association relation of the project change item, carrying out accounting mode association processing on an accounting formula preset according to a construction drawing and project change item data, for example, searching a cost accounting mode with the closest adaptation degree in a preset accounting mode according to the current construction technology or the current construction progress of the project change item, combining the completed historical construction data as a searching reference index, thereby taking the cost accounting mode with the highest adaptation degree as a target accounting mode, and generating a unique identification code of the project change item according to the construction technology and the current construction progress of the project change item, so as to adapt according to the unique identification code of the project change item and the target accounting mode.

S305: and according to the target accounting mode, each engineering project in the project change project data is subjected to accounting, and an engineering project error and missing project accounting result is obtained.

Specifically, according to a target accounting mode, each construction sub-item in the item change item data is respectively subjected to segment accounting, the accounting workload of each engineering item is reduced through the segment accounting of the engineering item obtained after the project is split, and the actual construction cost of each engineering item is respectively calculated according to the construction flow or the construction material difference of each split engineering item, for example, the single item accounting is carried out on the actual construction consumable cost, the mechanical use cost, the manual cost and the like of each split engineering item, so that the engineering item missed item accounting result of the actual cost of the missed engineering item is obtained.

S306: and carrying out error and leakage construction material quantity in the error and leakage project accounting result of the engineering project and the current single pricing parameter.

Specifically, the quantity of the missed construction materials corresponding to the construction project missed project calculation result is related to the current single pricing parameter, the product of the quantity of the missed construction materials and the current single pricing parameter is used as the actual construction cost of the missed construction materials, and the actual construction labor cost and the mechanical use cost of the missed project are combined to obtain the missed project cost calculation processing.

S40: and according to the construction progress of the construction project, the error and missing project accounting result is summarized into the construction project, and the whole cost accounting data corresponding to the complete construction progress of the construction project is obtained.

Specifically, the construction progress of a construction project is planned according to a construction drawing, a construction monitoring device preset on a construction site is used for acquiring a carried construction site image, the actual construction progress and the actual construction loss condition are estimated according to the construction site image, and the error project accounting result of actual construction is summarized into a complete construction project according to the actual construction progress of the error project, so that the overall cost accounting result of the whole construction project can correspond to the complete construction progress of the construction project, and the fit degree of the overall cost accounting data of the construction project and the actual construction progress is improved.

In one embodiment, in order to improve the accuracy of the cost accounting between the actual construction process and the actual construction materials used, as shown in fig. 4, step S40 further includes the following steps:

s401: and acquiring the current construction flow of each construction project and actual construction consumables corresponding to the current construction flow.

Specifically, according to a construction drawing and a preset construction requirement, a construction site image of each construction project is acquired through monitoring equipment preset on a construction site, and a construction progress is compared according to the construction site image and the construction drawing, so that a current construction flow is obtained, the current construction flow comprises a construction sequence of construction sub-projects such as a construction framework construction flow, doors and windows, water supply and power supply facility construction and the like, actual construction consumables corresponding to the current construction flow are acquired according to an actual purchasing list of the construction site, and the actual construction consumables comprise work materials such as steel, cement, bricks and tiles, wood and the like, and a construction process adopted by the current construction flow and the cost of a constructor adopted by the current construction flow are used as current construction actual consumption.

S402: and carrying out project material comparison processing on the actual construction consumable and a preset project preset material to obtain an actual consumable accounting result of the current construction project.

Specifically, the actual construction consumable and the preset project preset material are respectively subjected to single consumable comparison to obtain a material difference value between the actual construction consumable and the project preset material, such as construction materials added or replaced in the actual construction process, such as cement with different proportions, steel with different models and the like, so as to obtain a required project material difference value between the actual construction and the preset construction, and the project material difference value corresponding to the whole construction project is used as an actual consumable accounting result of the current construction project.

S403: and acquiring the current pricing parameters of the actual construction consumable according to the actual consumable accounting result.

Specifically, the key item identification is performed on the construction purchase list according to the actual consumable accounting result, the purchase price of each actual construction consumable, the discount enjoyed during purchase and the like are obtained to comprehensively calculate the actual purchase cost of each actual construction consumable, and the total purchase cost of the actual construction consumable of the construction project is used as the current pricing parameter.

S404: according to the current pricing parameters and the actual construction consumable, the actual cost data of the current construction flow is calculated, and the actual cost data is updated to the error term accounting result.

Specifically, the actual cost data of the current construction process is calculated according to the association relation between the current pricing parameters and the actual construction consumables, in the actual construction process, the situation that the actual construction cost and the expected construction cost are different in the same construction project possibly occurs according to the difference of the actual construction process or the different construction workers used, therefore, the actual cost data of the current construction process, including the actual consumable construction cost, the construction process labor and the equipment consumption cost, and the like, is obtained according to the product of the actual construction consumables and the current pricing parameters, and the corresponding actual cost data is updated into the wrong item calculation result according to the progress of the current construction process, so that the complete cost calculation result of the whole construction project corresponds to the actual construction process of the construction project, and the wrong item cost calculation error caused by the actual construction difference is reduced.

In one embodiment, in order to reduce the occurrence of the cost accounting error caused by repeated calculation in the cost accounting process, as shown in fig. 5, step S404 further includes the steps of:

s405: and comparing the expected cost budget of the current construction flow with the actual cost data to obtain a budget comparison result for accounting the cost difference between the actual construction cost and the construction budget.

Specifically, the total cost difference between the expected cost budget and the actual cost data of the current construction flow is calculated, and the construction cost difference of the single construction process is obtained according to the total cost difference, so that the cost budget comparison result of the current construction flow is obtained.

S406: and carrying out exception marking treatment on the construction project of which the actual cost fluctuation exceeds a preset threshold value according to the budget comparison result.

Specifically, according to the budget comparison result, real-time accounting is carried out on the cost fluctuation difference between the actual cost and the expected cost budget of the construction project, when the actual cost fluctuation exceeds a preset threshold, the preset cost fluctuation threshold is comprehensively calculated by the expected construction profit and the expected construction cost of the construction unit, the preset cost fluctuation threshold is used for ensuring that the actual construction cost fluctuation range is within the expected construction profit range of the construction unit, and the construction project with the actual cost fluctuation exceeding the preset threshold is abnormally marked, if the actual construction difference exists in the construction process or the construction material proportion, the construction project with repeated accounting is abnormally marked in the cost accounting process, the abnormal construction project with repeated accounting marking of the cost is obtained, and the repeated cost accounting error caused by carrying out one-time accounting on the abnormal construction project according to the preset accounting mode is included.

S407: and carrying out consumable unit price updating treatment on all the construction flows in the abnormal construction projects to obtain the actual construction consumable amount information of each construction flow.

Specifically, all construction flows in the abnormal construction project are sequentially arranged, purchase information of construction consumables actually used in each construction flow is updated to a preset cost accounting mode, and therefore consumable unit price of each construction flow is updated, the cost accounting mode can be more attached to actual purchase cost of actual consumables, actual construction consumable amount information of each construction flow in the abnormal construction project is obtained, the construction consumable amount information comprises actual use quantity of the construction consumables and corresponding consumable unit price, and consumable actual construction cost calculated by the actual use quantity of the construction consumables and the corresponding consumable unit price.

S408: and according to the complete construction flow of the abnormal construction project, carrying out abnormal project cost accounting processing on the consumption of construction consumables, and updating an abnormal project cost accounting result into an error and missing project accounting result.

Specifically, a complete construction process of an abnormal construction project is obtained, wherein the complete construction process comprises each construction process of abnormal construction and a construction period corresponding to the construction process, such as a construction mode of a special position of a basement, a room setting of each floor, a hall, an interlayer and the like, the construction consumable amount is subjected to abnormal project cost calculation, such as construction consumable amount and construction process cost calculation, including construction consumable cost calculation, construction additional cost corresponding to construction risk, construction labor cost, mechanical loss cost and the like, and the abnormal project cost calculation result is updated to the corresponding position in the wrong leakage project calculation result according to the complete construction process.

It should be understood that the sequence number of each step in the foregoing embodiment does not mean that the execution sequence of each process should be determined by the function and the internal logic, and should not limit the implementation process of the embodiment of the present application.

In one embodiment, a big data-based cost accounting device is provided, which corresponds to the big data-based cost accounting method in the above embodiment one by one. As shown in fig. 6, the big data-based cost accounting device includes a project change item acquisition module, an accounting association relationship construction module, an error item cost accounting module, and an error item induction module. The functional modules are described in detail as follows:

the project change item acquisition module is used for acquiring the progress engineering quantity and the preset construction engineering quantity of the construction project, and acquiring project change item data of the construction project according to the engineering quantity comparison result between the progress engineering quantity and the construction engineering quantity.

And the accounting association relation construction module is used for acquiring business flow data and financial flow data of the project variation item data and constructing an accounting association relation between the business flow data and the financial flow data.

And the misleakage item cost accounting module is used for carrying out misleakage item cost accounting processing on the item change item data according to the accounting association relation to obtain a misleakage item accounting result for reducing the misleakage item cost accounting error.

And the error leakage item induction module is used for inducing error leakage item accounting results into the construction item according to the construction progress of the construction item to obtain integral cost accounting data corresponding to the complete construction progress of the construction item.

Preferably, the error term cost accounting module specifically includes:

and the pricing parameter acquisition sub-module is used for acquiring the current single pricing parameter corresponding to each construction material in the project change item data according to the accounting association relation.

And the current cost parameter acquisition sub-module is used for carrying out material quantity association processing on the current single pricing parameter and the project change item data to obtain the current cost parameter of the project change item data.

And the current cost accounting result processing sub-module is used for comparing the current cost parameter with the preset project cost parameter to obtain the current cost accounting result of the project change item data.

Preferably, the current cost accounting result processing sub-module further includes:

and the accounting mode association sub-module is used for carrying out accounting mode association processing on a preset accounting formula and the project change item data according to the accounting association relation to obtain a target accounting mode matched with the project change item data.

And the engineering project missed item accounting module is used for accounting each engineering project in the project change item data according to the target accounting mode to obtain an engineering project missed item accounting result.

And the mispronounced item cost checking operator module is used for carrying out mispronounced item cost checking processing on the quantity of mispronounced construction materials in the engineering item mispronounced item checking result and the current single pricing parameter.

Preferably, the misleakage induction module further includes:

the actual construction data acquisition sub-module is used for acquiring the current construction flow of each construction project and the actual construction consumable corresponding to the current construction flow.

And the actual consumable nuclear operator module is used for carrying out project material comparison processing on the actual construction consumable and the preset project material to obtain an actual consumable accounting result of the current construction project.

And the current pricing parameter acquisition sub-module is used for acquiring the current pricing parameters of the actual construction consumable according to the actual consumable accounting result.

And the actual cost data updating sub-module is used for calculating the actual cost data of the current construction flow according to the current pricing parameters and the actual construction consumable materials and updating the actual cost data to the error item accounting result.

Preferably, the actual cost data updating sub-module further includes:

the budget comparison unit is used for comparing the expected cost budget of the current construction flow with the actual cost data to obtain a budget comparison result for accounting the cost difference between the actual construction cost and the construction budget.

And the abnormality marking processing unit is used for performing abnormality marking processing on the construction project of which the actual cost fluctuation exceeds a preset threshold according to the budget comparison result.

And the construction consumable unit price updating unit is used for carrying out consumable unit price updating treatment on all construction flows in the abnormal construction projects to obtain the actual construction consumable usage information of each construction flow.

And the abnormal project accounting result updating unit is used for carrying out abnormal project cost accounting processing on the consumption of construction consumables according to the complete construction flow of the abnormal construction project and updating the abnormal project cost accounting result into the missed project accounting result.

The detailed limitation of the cost accounting device based on big data can be referred to above, and the detailed description of the cost accounting method based on big data will be omitted. The above-described individual modules in the big data based cost accounting device may be implemented in whole or in part by software, hardware, and combinations thereof. The above modules may be embedded in hardware or may be independent of a processor in the computer device, or may be stored in software in a memory in the computer device, so that the processor may call and execute operations corresponding to the above modules.

In one embodiment, a computer device is provided, which may be a server, the internal structure of which may be as shown in fig. 7. The computer device includes a processor, a memory, a network interface, and a database 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 includes a non-volatile storage medium and an internal memory. The non-volatile storage medium stores an operating system, computer programs, and a database. The internal memory provides an environment for the operation of the operating system and computer programs in the non-volatile storage media. The database of the computer device is used for storing construction cost data of construction projects in the construction cost accounting process. The network interface of the computer device is used for communicating with an external terminal through a network connection. The computer program, when executed by a processor, implements a cost accounting method based on big data.

In one embodiment, a computer readable storage medium is provided having a computer program stored thereon, which when executed by a processor, implements the steps of the above-described big data based cost accounting method.

Those skilled in the art will appreciate that implementing all or part of the above described methods may be accomplished by way of a computer program stored on a non-transitory computer readable storage medium, which when executed, may comprise the steps of the embodiments of the methods described above. Any reference to memory, storage, database, or other medium used in embodiments provided herein may include non-volatile and/or volatile memory. The nonvolatile memory can include Read Only Memory (ROM), programmable ROM (PROM), electrically Programmable ROM (EPROM), electrically Erasable Programmable ROM (EEPROM), or flash memory. Volatile memory can include Random Access Memory (RAM) or external cache memory. By way of illustration and not limitation, RAM is available in a variety of forms such as Static RAM (SRAM), dynamic RAM (DRAM), synchronous DRAM (SDRAM), double Data Rate SDRAM (DDRSDRAM), enhanced SDRAM (ESDRAM), synchronous Link DRAM (SLDRAM), memory bus direct RAM (RDRAM), direct memory bus dynamic RAM (DRDRAM), and memory bus dynamic RAM (RDRAM), among others.

It will be apparent to those skilled in the art that, for convenience and brevity of description, only the above-described division of the functional units and modules is illustrated, and in practical application, the above-described functional distribution may be performed by different functional units and modules according to needs, i.e. the internal structure of the apparatus is divided into different functional units or modules to perform all or part of the above-described functions.

The above embodiments are only for illustrating the technical solution of the present application, and not for limiting the same; although the application has been described in detail with reference to the foregoing embodiments, it will be understood by those of ordinary skill in the art that: the technical scheme described in the foregoing embodiments can be modified or some technical features thereof can be replaced by equivalents; such modifications and substitutions do not depart from the spirit and scope of the technical solutions of the embodiments of the present application, and are intended to be included in the scope of the present application.

Claims

1. A cost accounting method based on big data, comprising:

acquiring the progress engineering quantity and the preset construction engineering quantity of a construction project, and obtaining project change item data of the construction project according to a project quantity comparison result between the progress engineering quantity and the construction engineering quantity, wherein the construction change item data comprises the changes of construction period, construction time consumption and construction consumable materials in the actual construction process and the changes of construction technology;

Acquiring business flow data and financial flow data of the project change item data, and constructing an accounting association relationship between the business flow data and the financial flow data, wherein business change corresponding to each project change item and construction financial change corresponding to the business change are associated, and the accounting association relationship between the business flow data and the financial flow data is constructed by taking a unique identification code of the project change item as an index and combining completed historical construction data as a reference;

according to the construction progress of the construction project, the error and leakage item accounting result is summarized into the construction project to obtain overall cost accounting data corresponding to the complete construction progress of the construction project, wherein the actual construction progress and the actual construction loss condition are evaluated according to the construction site image, and according to the actual construction progress of the error and leakage item project, the error and leakage item accounting result of actual construction is summarized into the complete construction project, so that the overall cost accounting result of the whole construction project can correspond to the complete construction progress of the construction project;

And performing error term cost accounting processing on the project change term data according to the accounting association relation to obtain an error term accounting result for reducing error term cost accounting errors, and further comprising:

according to the accounting association relation, carrying out accounting mode association processing on a preset accounting formula and the project change item data to obtain a target accounting mode matched with the project change item data, wherein a unique identification code of the project change item is generated according to the construction technology and the current construction progress of the project change item, and thus the project change item is matched with the target accounting mode according to the unique identification code of the project change item;

according to the target accounting mode, each project in the project change item data is subjected to accounting to obtain a project error item accounting result, wherein each construction sub-project in the project change item data is subjected to segment accounting respectively, the accounting workload of each project is reduced through the project segment accounting obtained after project splitting, and the actual construction cost of each project is calculated respectively according to the construction flow or the construction material difference of each project after splitting;

Carrying out error construction item cost accounting processing on the quantity of error construction materials in the error construction item accounting result of the engineering project and the current single pricing parameter, wherein the actual construction cost of the error construction materials is taken as the product of the quantity of error construction materials and the current single pricing parameter;

the method comprises the steps of receiving a fault and leakage item accounting result from a construction project, wherein the fault and leakage item accounting result is summarized into the construction project according to the construction process of the construction project to obtain integral cost accounting data corresponding to the complete construction process of the construction project, and the method further comprises the following steps:

according to the current pricing parameters and the actual construction consumable, calculating actual cost data of the current construction flow, and updating the actual cost data to the error item accounting result, wherein according to the progress of the current construction flow, the corresponding actual cost data is updated to the error item accounting result, so that the complete cost accounting result of the whole construction project corresponds to the actual construction flow of the construction project, and error item cost accounting errors caused by actual construction difference are reduced.

2. The big data-based cost accounting method according to claim 1, wherein the step of performing the misleakage term cost accounting processing on the project change term data according to the accounting association relation to obtain a misleakage term accounting result for reducing the misleakage term cost accounting error, specifically comprises the steps of:

carrying out material quantity association processing on the current single pricing parameter and the project change item data to obtain the current cost parameter of the project change item data, wherein the current cost parameter comprises deviation accounting between actual construction cost and expected construction budget corresponding to actual construction progress;

3. The big data based construction cost accounting method according to claim 1, wherein the calculating the actual construction cost data of the current construction process based on the current pricing parameter and the actual construction consumable, and updating the actual construction cost data to the error term accounting result, further comprises:

performing exception marking processing on the construction items with actual cost fluctuation exceeding a preset threshold according to the budget comparison result, wherein the construction items with actual cost fluctuation exceeding the preset threshold are subjected to exception marking, and the construction items subjected to repeated accounting in the cost accounting process are subjected to exception marking;

and according to the complete construction process of the abnormal construction project, including an abnormal construction process and a construction period corresponding to the abnormal construction process, carrying out abnormal project cost accounting processing on the consumption of the construction consumable, and updating an abnormal project cost accounting result into the error project accounting result, wherein carrying out abnormal project cost accounting on the consumption of the construction consumable includes carrying out construction cost calculation on the consumption of the construction consumable and the construction process cost.

4. A cost accounting device based on big data, comprising:

The project change item acquisition module is used for acquiring the progress engineering quantity and the preset construction engineering quantity of the construction project, and acquiring project change item data of the construction project according to the engineering quantity comparison result between the progress engineering quantity and the construction engineering quantity, wherein the construction change item data comprises the changes of construction period, construction time consumption and construction consumable materials in the actual construction process and the changes of construction technology;

the accounting association relation construction module is used for acquiring business flow data and financial flow data of the project change item data, constructing an accounting association relation between the business flow data and the financial flow data, wherein business changes corresponding to each project change item and construction financial changes corresponding to the business changes are associated, and the accounting association relation between the business flow data and the financial flow data is constructed by taking a unique identification code of the project change item as an index and history construction data completed as a reference;

The error leakage item induction module is used for inducing the error leakage item accounting result into the construction item according to the construction process of the construction item to obtain integral cost accounting data corresponding to the integral construction process of the construction item, wherein the actual construction process and the actual construction loss condition are evaluated according to the construction site image, and the error leakage item accounting result of actual construction is induced into the integral construction item according to the actual construction process of the error leakage item, so that the integral cost accounting result of the integral construction item can correspond to the integral construction process of the construction item;

the accounting mode association sub-module is used for carrying out accounting mode association processing on a preset accounting formula and the project change item data according to the accounting association relation to obtain a target accounting mode matched with the project change item data, wherein a unique identification code of the project change item is generated according to the construction technology and the current construction progress of the project change item, and thus the project change item is matched with the target accounting mode according to the unique identification code of the project change item;

The project item error and leakage item accounting module is used for accounting each project item in the project change item data according to the target accounting mode to obtain project item error and leakage item accounting results, wherein each construction sub-item in the project change item data is subjected to segment accounting respectively, the accounting workload of each project item is reduced through the project item segment accounting obtained after project splitting, and the actual construction cost of each project item is calculated respectively according to the construction flow or construction material difference of each project item after splitting;

the error leakage construction cost checking operator module is used for carrying out error leakage construction cost checking processing on the quantity of error leakage construction materials in the error leakage construction cost checking result of the engineering project and the current single pricing parameter, wherein the product between the quantity of error leakage construction materials and the current single pricing parameter is used as the actual construction cost of the error leakage construction materials;

The actual construction data acquisition sub-module is used for acquiring the current construction flow of each construction project and actual construction consumables corresponding to the current construction flow;

the actual consumable nuclear operator module is used for carrying out project material comparison processing on the actual construction consumable and a preset project preset material to obtain an actual consumable accounting result of the current construction project;

the current pricing parameter acquisition sub-module is used for acquiring the current pricing parameters of the actual construction consumable according to the actual consumable accounting result;

the actual cost data updating sub-module is used for calculating the actual cost data of the current construction process according to the current pricing parameters and the actual construction consumable, and updating the actual cost data to the error item accounting result, wherein the corresponding actual cost data is updated to the error item accounting result according to the progress of the current construction process, so that the complete cost accounting result of the whole construction item corresponds to the actual construction process of the construction item, and error item cost accounting errors caused by actual construction difference are reduced.

5. The big data based cost accounting device of claim 4, wherein the misleakage term cost accounting module specifically comprises:

6. A computer device comprising a memory, a processor and a computer program stored in the memory and executable on the processor, characterized in that the processor implements the steps of the big data based cost accounting method according to any of claims 1 to 3 when the computer program is executed.

7. A computer-readable storage medium storing a computer program, wherein the computer program when executed by a processor implements the steps of the big data based cost accounting method of any of claims 1 to 3.