CN111178830B - Cost accounting method, cost accounting device, computer equipment and storage medium - Google Patents
Cost accounting method, cost accounting device, computer equipment and storage medium Download PDFInfo
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Abstract
The application provides a cost accounting method, a cost accounting device, a cost accounting equipment and a cost accounting storage medium, wherein the cost accounting method comprises the following steps: acquiring business data of the same accounting dimension, wherein the business data comprises a plurality of documents; when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, sequencing a plurality of documents according to the service time to obtain sequenced documents; acquiring document circulation nesting points in the ordered documents according to the association relation among the documents; layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers; sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation; and calculating the bill cost of the accounting dimension according to the delivery cost corresponding to each layer, thereby improving the accounting accuracy and the accounting efficiency.
Description
Technical Field
The present application relates to the field of computer technologies, and in particular, to a cost accounting method, apparatus, computer device, and storage medium.
Background
Currently, with the rapid development of information technology, the information technology is applied in a large scale, and in an enterprise resource planning (ERP, enterprise Resource Planning) system, cost accounting is usually required for inventory for a period of time, and a cost circulation nesting service may exist in the cost calculation process.
At present, aiming at the cost circulation nesting service, indirect processing is generally adopted in modes of tentative, circulation calculation, manual generation of certificates and the like, and the problems of low calculation accuracy and low calculation efficiency exist.
Disclosure of Invention
Based on the above, it is necessary to provide a cost accounting method, apparatus, computer device and storage medium, which complete the calculation once by breaking the loop nesting construction level, without needing artificial cost estimation, and improve the cost accounting accuracy and efficiency.
A method of accounting for costs, the method comprising:
acquiring business data of the same accounting dimension, wherein the business data comprises a plurality of documents;
when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, sequencing the plurality of documents according to service time to obtain sequenced documents;
acquiring document circulation nesting points in the ordered documents according to the association relation among the documents;
layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers;
sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation;
and calculating the bill cost of the accounting dimension according to the delivery cost corresponding to each layer.
In one embodiment, the obtaining the document circulation nesting point in the ordered documents according to the association relationship between the documents includes:
when the bill cost of a first bill influences the bill cost of a second bill, and the bill cost of the second bill influences the bill cost of the first bill, the first bill and the second bill form a bill circulation nesting point;
the step of layering the ordered bills by taking the bill circulation nesting points as layering points, and the step of obtaining bill sets corresponding to all layers comprises the following steps:
respectively classifying the first bill and the second bill into different layers according to time and warehouse-in and warehouse-out relations, wherein the warehouse-out type bill in the first bill and the second bill is classified into a first layer, and the warehouse-in type bill in the first bill and the second bill is classified into a second layer;
the bill which is time before the bill which is out of stock belongs to the first layer;
and the documents after the ex-warehouse documents are classified into the second layer, wherein the second layer is the next layer of the first layer.
In one embodiment, the calculating the outbound cost corresponding to each layer sequentially, and the outbound cost of the cyclic nested service of the previous layer during the calculating as the source of the inbound cost of the cyclic nested service of the next layer includes:
calculating the weighted average price corresponding to the first level as the ex-warehouse cost of the first level;
calculating according to the ex-warehouse cost of the first-level circulation nesting service to obtain the warehouse-in cost of the second-level circulation nesting service, and calculating according to the warehouse-in cost of the second level to obtain the period income of the second level;
and calculating the delivery cost of the second level according to the period income and the corresponding period initial balance of the second level, wherein the second level is the next layer of the first level.
In one embodiment, the calculating the warehouse-in cost of the second-level circulation nested service according to the warehouse-out cost of the first-level circulation nested service includes:
taking the ex-warehouse cost of the first-level circular nesting business as the warehouse-in cost of the second-level circular nesting business; or (b)
And adding the ex-warehouse cost of the first-level circulation nesting business to obtain the warehouse-in cost of the second-level circulation nesting business.
In one embodiment, before acquiring the service data of the same accounting dimension, the method further includes:
dividing different accounting dimensions according to service data, and distributing corresponding accounting dimension inner codes for each accounting dimension;
taking the accounting dimension inner code as a key, taking service data corresponding to the accounting dimension inner code as a value corresponding to the key, and storing in a key value pair mode;
the acquiring the business data of the same accounting dimension comprises the following steps:
and taking the target accounting dimension inner code as a query key, and acquiring a key value corresponding to the target accounting dimension inner code to obtain the business data of the same accounting dimension corresponding to the target accounting dimension inner code.
A cost accounting apparatus, the apparatus comprising:
the system comprises an acquisition module, a calculation module and a calculation module, wherein the acquisition module is used for acquiring business data of the same accounting dimension, and the business data comprises a plurality of documents;
the sorting module is used for sorting the plurality of documents according to service time when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, so as to obtain sorted documents;
the layering module is used for acquiring document circulation nesting points in the ordered documents according to the association relation among the documents, layering the ordered documents by taking the document circulation nesting points as layering points to obtain document sets corresponding to all layers;
the calculation module is used for sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehousing cost of the circulation nesting business of the next level during calculation, and the bill cost of the accounting dimension is calculated according to the ex-warehouse cost corresponding to each level.
In one embodiment, the layering module is further configured to form a document circulation nesting point when the document cost of the first document affects the document cost of the second document, and the document cost of the second document affects the document cost of the first document, and the first document and the second document are respectively classified into different layers according to time and an in-out relationship, wherein the in-out documents in the first document and the second document are classified into a first layer, the in-out documents in the first document and the second document are classified into a second layer, the documents before the in-out documents are classified into the first layer, and the documents after the in-out documents are classified into the second layer, and the second layer is the next layer of the first layer.
In one embodiment, the calculating module is further configured to calculate a weighted average price corresponding to a first level as a delivery cost of the first level, calculate a delivery cost of a second level of the cyclic nested service according to the delivery cost of the first level of the cyclic nested service, calculate a period income of the second level according to the delivery cost of the second level, and calculate the delivery cost of the second level according to the period income of the second level and a corresponding initial balance of the period.
A computer device comprising a memory storing a computer program and a processor which when executing the computer program performs the steps of:
acquiring business data of the same accounting dimension, wherein the business data comprises a plurality of documents;
when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, sequencing the plurality of documents according to service time to obtain sequenced documents;
acquiring document circulation nesting points in the ordered documents according to the association relation among the documents;
layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers;
sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation;
and calculating the bill cost of the accounting dimension according to the delivery cost corresponding to each layer.
A computer readable storage medium having stored thereon a computer program which when executed by a processor performs the steps of:
acquiring business data of the same accounting dimension, wherein the business data comprises a plurality of documents;
when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, sequencing the plurality of documents according to service time to obtain sequenced documents;
acquiring document circulation nesting points in the ordered documents according to the association relation among the documents;
layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers;
sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation;
and calculating the bill cost of the accounting dimension according to the delivery cost corresponding to each layer.
According to the cost accounting method, the cost accounting device, the computer equipment and the storage medium, business data of the same accounting dimension are obtained, the business data comprise a plurality of documents, when the circulation nesting business exists in the accounting dimension according to the association relation among the documents, the plurality of documents are ordered according to the business time, ordered documents are obtained, and document circulation nesting points in the ordered documents are obtained according to the association relation among the documents; layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers; sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation; the bill cost of the accounting dimension is obtained through calculation according to the ex-warehouse cost corresponding to each layer, the echelon queue can be automatically constructed, the calculation is completed once, the artificial estimation cost is not needed, the calculation of the circulation nesting service cost is accurate, the cost accounting efficiency is greatly improved, the inventory abnormal balance is avoided in the cost calculation, and the calculation process is intuitively embodied.
Drawings
FIG. 1 is an application environment diagram of a cost accounting method in one embodiment;
FIG. 2 is a flow diagram of a method of accounting for costs in one embodiment;
FIG. 3 is a schematic flow chart of a layered calculation for obtaining the ex-warehouse cost of each layer in one embodiment;
FIG. 4 is a block diagram of the architecture of a cost accounting device in one embodiment;
fig. 5 is an internal structural diagram of a computer device in one embodiment.
Detailed Description
The present application will be described in further detail with reference to the drawings and examples, in order to make the objects, technical solutions and advantages of the present application more apparent. It should be understood that the specific embodiments described herein are for purposes of illustration only and are not intended to limit the scope of the application.
The cost accounting method provided by the application can be applied to an application environment shown in figure 1. FIG. 1 is an application environment diagram of the operation of a cost accounting method in one embodiment. As shown in fig. 1, the application environment includes a terminal 110, a server 120. The terminals and the servers communicate through a network, and the communication network may be a wireless or wired communication network, such as an IP network, a cellular mobile communication network, etc., where the number of terminals and servers is not limited.
Among them, the terminal 110 may be, but is not limited to, various personal computers, notebook computers, smart phones, tablet computers, and portable wearable devices. The server may be implemented as a stand-alone server or as a server cluster composed of a plurality of servers. The accounting method of the cost may be implemented on the terminal 110 or the server 120.
In one embodiment, as shown in fig. 2, a cost accounting method is provided, and the method is applied to the terminal 110 or the server 120 in fig. 1, for example, and includes the following steps:
step 210, obtaining business data of the same accounting dimension, wherein the business data comprises a plurality of documents.
The range of the business document in the cost calculation process can be configured in a system according to actual business requirements, for example, a material, a warehouse and a lot number are taken as accounting dimension factors influencing the cost, so that a material, a warehouse and a lot number combination value is an accounting dimension, all business document materials, a warehouse and a lot number are the same when all business document materials, warehouse and lot numbers are the same, and if only materials are configured as accounting dimension factors influencing the cost, a material value is an accounting dimension, and all business document materials are the same when all business document materials are the same.
In particular, an accounting dimension inner code may be generated for each accounting dimension at the time of computer system cost calculation, with a unique inner code value used to distinguish and record each accounting dimension. And recording the association relation between the accounting dimension internal code and the service data, thereby acquiring the service data of the same accounting dimension through the accounting dimension internal code. The service data refers to a specific service bill corresponding to the cost calculation, and the specific service bill is a service bill input by a user according to actual service occurrence, such as a purchase warehouse entry list CGRKD001, CGRKD002, a sales warehouse entry list XSCKD001, XSCKD002 and the like.
And 220, when the existence of the cyclic nesting service in the verification dimension is determined according to the association relation between the documents, sequencing the plurality of documents according to the service time to obtain the sequenced documents.
The cyclic nesting service is a service with cyclic nesting in the cost calculation, for example, the warehouse-in cost affects the warehouse-out cost in the cost calculation process, the warehouse-out cost adversely affects the corresponding warehouse-in cost, for example, the weighted average method is used for allocating the service, allocating warehouse-in receipts participate in the weighted average to calculate the weighted average price, the weighted average price is the corresponding allocated warehouse-out receipt cost, and the allocated warehouse-out cost affects the allocated warehouse-in receipt cost, because the allocated warehouse-out cost and the allocated warehouse-in cost are consistent, the cost circulation and mutual restriction are formed, and besides, the cyclic nesting service also has the reworking material-receiving service, the assembly and disassembly service and the like.
Specifically, each bill in the system can have an association table for recording the upstream bill, for example, a step-by-step call-in list pushed down by the step-by-step call-in list, so that the association table can be used for recording the association of the bill on the step-by-step call-in list, and the association between the upstream bill type number and the corresponding downstream bill type and number and other related information can be recorded. And determining whether a cyclic nesting relationship exists between the documents through the association relationship, and if the cyclic nesting relationship exists between the two documents, indicating that the cyclic nesting service exists in the accounting dimension. When the business documents are recorded, a field of a business date is included and is used for recording the time of business occurrence, sequencing is carried out on each document in the check dimension according to the time sequence of the field and the time sequence of the business occurrence, and the sequenced documents are obtained.
And 230, acquiring document circulation nested points in the ordered documents according to the association relation among the documents, and layering the ordered documents by taking the document circulation nested points as layering points to obtain document sets corresponding to all layers.
Specifically, when a cyclic nesting relationship exists between the first bill and the second bill, the sorted bill is disconnected between the first bill and the second bill, a layering point is formed by the first bill and the second bill in the dimension, the sorted bill is divided into two layers, and the layering point is arranged between the first bill and the second bill. The first document is classified into a first hierarchy, and the second document is classified into a second hierarchy. And documents before the first document are classified into a first layer, and documents after the first document are classified into a second layer. It can be understood that when a plurality of document circulation nesting points exist, a plurality of layering points are formed, the ordered documents are divided into a plurality of corresponding layers according to the layering points, and the documents are classified into the corresponding layers according to the service time sequence of the documents and the layering point documents, so that a document set corresponding to each layer is obtained.
Step 240, calculating the ex-warehouse cost corresponding to each layer sequentially, wherein the ex-warehouse cost of the last layer of cyclic nested business is used as a source of the warehouse-in cost of the next layer of cyclic nested business during calculation, and calculating the bill cost of the check dimension according to the ex-warehouse cost corresponding to each layer.
Specifically, the first layer is a standard layer, the second layer is a non-standard layer, the standard layer comprises normal warehouse-in services without cyclic nesting, cyclic nesting services begin to appear, meanwhile, the sending and the income are available, the sending is prior, the last calculated warehouse-out cost is sent out, after the income, the weighted average unit price is calculated again and is used as the next sending unit price, the next sending unit price is used as a non-standard layer according to the occurrence sequence of the services, the normal warehouse-in and the initial balance of the future between the standard layer and the next re-sending cyclic nesting services are calculated and the weighted average unit price is used as the sending unit price. And calculating the ex-warehouse cost of each layer from top to bottom until the last layer, so as to obtain the bill cost of the accounting dimension.
In the embodiment, by acquiring service data of the same accounting dimension, the service data comprises a plurality of documents, when the existence of cyclic nesting service in the accounting dimension is determined according to the association relation among the documents, the plurality of documents are ordered according to service time, ordered documents are obtained, and document cyclic nesting points in the ordered documents are acquired according to the association relation among the documents; layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers; sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation; the bill cost of the accounting dimension is obtained through calculation according to the ex-warehouse cost corresponding to each layer, the echelon queue can be automatically constructed, the calculation is completed once, the artificial estimation cost is not needed, the calculation of the circulation nesting service cost is accurate, the cost accounting efficiency is greatly improved, the inventory abnormal balance is avoided in the cost calculation, and the calculation process is intuitively embodied.
In one embodiment, step 230 includes: when the bill cost of a first bill influences the bill cost of a second bill, and the bill cost of the second bill influences the bill cost of the first bill, the first bill and the second bill form a bill circulation nesting point, and the first bill and the second bill are respectively classified into different layers according to time and in-out relation, wherein the out-of-stock type bill in the first bill and the second bill is classified into a first layer, and the in-stock type bill in the first bill and the second bill is classified into a second layer; the bill which is before the bill which is delivered from the warehouse is classified into the first layer; the documents after the time of the out-of-stock document are classified into a second layer, and the second layer is the next layer of the first layer.
Specifically, if the step-by-step call-in list is generated by pushing down the step-by-step call-out list, the two have an association relationship, and are allocated in an organization, so that the cost and the amount of the call-in list must be consistent under the same accounting dimension. The step-by-step call-in bill and the step-by-step call-out bill are two bills with cost being affected mutually, and form a bill circulation nesting point. And the out-of-stock documents in the document circulation nesting points are classified into a first layer, and the in-stock documents are classified into a second layer which is the next layer of the first layer. As shown in table 1, the step-by-step order and the step-by-step order form a document circulation nesting point, the documents are layered by the layering point, the step-by-step order and the previous documents are classified into a first layer, namely a standard layer, the step-by-step order and the following documents are classified into a second layer, the first layer comprises a primary balance, a standard purchasing warehouse-in CGRKD001 and a standard purchasing warehouse-in CGRKD002, the step-by-step order is included, and the second layer comprises the step-by-step order and a sales warehouse-out.
TABLE 1
In one embodiment, step 240 includes: calculating a weighted average price corresponding to the first level as the ex-warehouse cost of the first level, calculating the ex-warehouse cost of the second level circulation nesting business according to the ex-warehouse cost of the first level circulation nesting business, and calculating the in-warehouse cost of the second level to obtain the period income of the second level according to the in-warehouse cost of the second level; and calculating to obtain the ex-warehouse cost of the second level according to the period income and the corresponding initial balance of the second level, wherein the second level is the next layer of the first level.
Wherein the weighted average unit price is calculated from the following formula, weighted average unit price= (initial amount + total amount of revenue during period)/(initial amount + total amount of revenue during period). The warehouse-in cost of the second-level circular nested business is obtained through calculation according to the warehouse-out cost of the first-level circular nested business, and the warehouse-in cost of the second level can be obtained by adopting different algorithms according to different business types.
Specifically, the calculation process is shown in table 2, the ex-warehouse cost of the first layer is calculated first, the initial balance of the period is added with the standard purchase and warehousing CGRKD001 and CGRKD002 of the warehousing documents, the weighted average price is 6.37143 = [ 800+1680+1980 ]/(100+300+300) ], and the issuing cost price of the step-by-step dispatching single FBDCD001 of the ex-warehouse documents of the first layer is 6.37143. And calculating the second layer of ex-warehouse cost, wherein the calculation result of the first layer is taken as the cost source of the next layer, the end-of-period balance of the first layer is the beginning of the second layer, and the cost of the step-by-step call-in single FBDRD001 is derived from the step-by-step call-out single FBDCD001, so that the cost price of the step-by-step call-in single FBDRD001 is 6.37143. Calculating the second layer of ex-warehouse cost, and calculating the weighted average price of the ex-warehouse bill (XSCKD 001 cost price of the second layer) to be 6.37143 = [ 2549+1911 ]/(400+300) ] by adding the initial balance (the end balance of the first layer) to the stepwise scheduling list FBDRD001, wherein the price of the ex-warehouse bill (XSCKD 001) of the second layer is 6.37143
TABLE 2
In the embodiment, the whole calculation process shows the cost calculation process more intuitively, and the granularity of the accounting is refined, so that the calculation result can truly reflect the actual service.
In one embodiment, calculating the warehouse-in cost of the second-level circular nested business according to the warehouse-out cost of the first-level circular nested business includes: taking the ex-warehouse cost of the first-level circular nested business as the warehouse-in cost of the second-level circular nested business; or adding the ex-warehouse cost of the first-level circular nested business to obtain the warehouse-in cost of the second-level circular nested business.
Specifically, when the second level corresponds to the allocation and warehousing, and the first level is the allocation and ex-warehouse, the ex-warehouse cost of the first level cyclic nesting service can be used as the warehousing cost of the second level cyclic nesting service, for example, allocation and warehouse amount=allocation and ex-warehouse amount. When the second level corresponds to the reworking and warehousing cost, the first level is the reworking and material receiving cost, and the warehousing cost of the second level is obtained by adding the ex-warehouse cost of the first level circulation nesting service, for example, reworking and warehousing unit price = reworking and material receiving unit price + reworking cost.
In a specific embodiment, the calculation process is shown in table 3, wherein the calculation process comprises 2 document circulation nesting points, namely reworking material receiving-reworking warehousing, and dispatching ex-dispatching warehousing, and the dimension documents are respectively divided into three layers. The first-stage reworking material is taken as a first layer, reworking, warehousing, transferring, ex-warehouse, second layer, transferring, warehousing, selling, ex-warehouse and third layer. The first layer of ex-warehouse cost is calculated first, and as cyclic nesting occurs for 1 month and 3 days, A is led to be produced and put in warehouse, a weighted average unit price 659.93 [ 6,530+561,000+66,000)/(10+850+100) ] is calculated as the unit price of issuing the bill between the first 1 month and 3 days. And calculating the second layer of ex-warehouse cost, wherein the first layer of calculation result is used as a cost source of the next layer, the end-of-period balance of the first layer is the beginning of the second layer, and the reworking warehouse-in unit price=reworking material receiving unit price+reworking cost is 669.93 on the assumption that the reworking cost is 10. The second tier of the shipment weighted average price was calculated at this time as 668.79 = [ 3,299.63+636,430.73+9,000.00)/(5+950+15 ], as the shipment price of documents between 3 days 1 month and 10 days 1 month. And taking the calculation result of the second layer as a cost source of the next layer, wherein the calculation result of the third layer is calculated as 3,576.91 = [ 1,337.59+635,354.48-558,000.00)/(22 ] because the allocation warehouse-in amount = allocation warehouse-out amount.
TABLE 3 Table 3
In one embodiment, prior to step 210, further comprising: and dividing different accounting dimensions according to the service data, distributing corresponding accounting dimension inner codes for each accounting dimension, taking the accounting dimension inner codes as keys, taking the service data corresponding to the accounting dimension inner codes as values corresponding to the keys, and storing the service data in a key value pair mode. Step 210 includes: and taking the target accounting dimension inner code as a query key, acquiring a key value corresponding to the target accounting dimension inner code, and acquiring business data of the same accounting dimension corresponding to the target accounting dimension inner code.
Specifically, business document data needing cost calculation is obtained, each accounting dimension is divided according to the business data, the business data of each accounting dimension is a data block and is stored in a Dictionary < key, value > of a memory, the key is an accounting dimension internal code, the value is a business document object set corresponding to the accounting dimension internal code, and accordingly a corresponding key value can be inquired according to a target accounting dimension internal code, and business data of the same accounting dimension corresponding to the target accounting dimension internal code can be obtained.
Fig. 3 is a schematic flow chart of the layer-by-layer calculation to obtain the delivery cost of each layer, and the delivery cost corresponding to each layer is calculated in turn in one embodiment.
In a specific embodiment, the calculation process is shown in table 4, and includes 4 document loop nesting points, which are respectively a standard direct call ticket-standard direct call ticket, a standard step call ticket-standard step call ticket, and a standard step call ticket-standard step call ticket, so that documents in the dimension are divided into 5 layers. The standard purchasing warehouse-in to standard direct transfer list is a first layer, the standard direct transfer list to standard step-by-step transfer list is a second layer, the standard step-by-step transfer list to standard step-by-step transfer list is a third layer, the standard returning list to standard step-by-step transfer list is a fourth layer, and the standard step-by-step transfer list to standard sales warehouse-out list is a fifth layer. Wherein the calculation results and calculation processes of the layers are shown in the table. The inventory abnormal balance is not generated, the calculation process is intuitively embodied, the calculation is completed once, and the cost calculation performance is greatly improved.
TABLE 4 Table 4
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It should be understood that, although the steps in the flowchart of fig. 2 are shown in sequence as indicated by the arrows, the steps are not necessarily performed in sequence as indicated by the arrows. The steps are not strictly limited to the order of execution unless explicitly recited herein, and the steps may be executed in other orders. Moreover, at least some of the steps in fig. 2 may include multiple sub-steps or stages that are not necessarily performed at the same time, but may be performed at different times, nor do the order in which the sub-steps or stages are performed necessarily performed in sequence, but may be performed alternately or alternately with at least a portion of the sub-steps or stages of other steps or other steps.
In one embodiment, as shown in FIG. 4, there is provided a cost accounting apparatus comprising: an acquisition module 410, a ranking module 420, a layering module 430, a calculation module 440, wherein:
the acquiring module 410 is configured to acquire service data of the same accounting dimension, where the service data includes a plurality of documents.
And the sorting module 420 is configured to sort the plurality of documents according to service time when it is determined that the circulation nested service exists in the accounting dimension according to the association relationship between the documents, so as to obtain sorted documents.
And the layering module 430 is configured to obtain document circulation nesting points in the sorted documents according to the association relationship between the documents, and layer the sorted documents with the document circulation nesting points as layering points to obtain document sets corresponding to each layer.
The calculating module 440 is configured to sequentially calculate the outbound costs corresponding to each level, and calculate the outbound cost of the cyclic nesting service of the previous level as a source of the inbound cost of the cyclic nesting service of the next level according to the outbound costs corresponding to each level, thereby obtaining the document cost of the accounting dimension.
In one embodiment, the layering module 430 is further configured to form a document circulation nesting point when the document cost of the first document affects the document cost of the second document, and the document cost of the second document affects the document cost of the first document, and the first document and the second document are respectively classified into different layers according to time and access relations, wherein the ex-warehouse type document in the first document and the second document is classified into a first layer, the in-warehouse type document in the first document and the second document is classified into a second layer, the document before the ex-warehouse type document is classified into the first layer, and the document after the ex-warehouse type document is classified into the second layer, and the second layer is the next layer of the first layer.
In one embodiment, the calculating module 440 is further configured to calculate a weighted average price corresponding to a first level as a delivery cost of the first level, calculate a delivery cost of a second level of the cyclic nested service according to the delivery cost of the first level of the cyclic nested service, calculate a period income of the second level according to the delivery cost of the second level, and calculate the delivery cost of the second level according to the period income of the second level and a corresponding initial balance of the period income of the second level, wherein the second level is a next layer of the first level.
In one embodiment, the calculating module 440 is further configured to use the outbound cost of the first level circular nested service as the inbound cost of the second level circular nested service, or add the outbound cost of the first level circular nested service to obtain the inbound cost of the second level circular nested service.
In one embodiment, the apparatus further comprises:
the preprocessing module 450 is configured to divide different accounting dimensions according to the service data, allocate a corresponding accounting dimension internal code for each accounting dimension, use the accounting dimension internal code as a key, use the service data corresponding to the accounting dimension internal code as a value corresponding to the key, and store the service data in a key value pair form.
The obtaining module 410 is further configured to obtain a key value corresponding to the target accounting dimension inner code by using the target accounting dimension inner code as a query key, and obtain service data of the same accounting dimension corresponding to the target accounting dimension inner code.
For a specific limitation of the cost accounting means, reference may be made to the limitation of the cost accounting method hereinabove, and the description thereof will not be repeated here. The individual modules in the above-described 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, which may be a terminal, whose internal structure may be as shown in fig. 5, includes a processor, a memory, a network interface, an input device, and a display screen connected through a system bus. The memory includes a nonvolatile storage medium and an internal memory. The non-volatile storage medium of the computer device stores an operating system and may also store a computer program which, when executed by a processor, causes the processor to perform a cost accounting method. The internal memory may also store a computer program which, when executed by the processor, causes the processor to perform the data processing method. The display screen of the computer equipment can be a liquid crystal display screen or an electronic ink display screen, the input device of the computer equipment can be a touch layer covered on the display screen, can also be keys, a track ball or a touch pad arranged on the shell of the computer equipment, and can also be an external keyboard, a touch pad or a mouse and the like.
It will be appreciated by those skilled in the art that the structure shown in FIG. 5 is merely a block diagram of some of the structures associated with the present inventive arrangements and is not limiting of the computer device to which the present inventive arrangements may be applied, and that a particular computer device may include more or fewer components than shown, or may combine some of the components, or have a different arrangement of components.
In one embodiment, a computer device is provided comprising a memory and a processor, the memory storing a computer program that, when executed by the processor, causes the processor to perform the steps of the cost accounting method described above. The step of the cost accounting method here may be a step in the cost accounting method of each of the embodiments described above.
In one embodiment, a computer readable storage medium is provided, storing a computer program which, when executed by a processor, causes the processor to perform the steps of the cost accounting method described above. The step of the cost accounting method here may be a step in the cost accounting method of each of the embodiments described above.
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.
The technical features of the above embodiments may be arbitrarily combined, and all possible combinations of the technical features in the above embodiments are not described for brevity of description, however, as long as there is no contradiction between the combinations of the technical features, they should be considered as the scope of the description.
The above examples illustrate only a few embodiments of the application, which are described in detail and are not to be construed as limiting the scope of the application. It should be noted that it will be apparent to those skilled in the art that several variations and modifications can be made without departing from the spirit of the application, which are all within the scope of the application. Accordingly, the scope of protection of the present application is to be determined by the appended claims.
Claims (10)
1. A method of accounting for costs, the method comprising:
acquiring business data of the same accounting dimension, wherein the business data comprises a plurality of documents;
when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, sequencing the plurality of documents according to service time to obtain sequenced documents;
acquiring document circulation nesting points in the ordered documents according to the association relation among the documents, wherein the method comprises the following steps: when the bill cost of a first bill influences the bill cost of a second bill, and the bill cost of the second bill influences the bill cost of the first bill, the first bill and the second bill form a bill circulation nesting point;
layering the ordered bills by taking the bill circulation nesting points as layering points to obtain bill sets corresponding to all layers, wherein the bill sets comprise: respectively classifying the first bill and the second bill into different layers according to time and warehouse-in and warehouse-out relations, wherein the warehouse-out type bill in the first bill and the second bill is classified into a first layer, and the warehouse-in type bill in the first bill and the second bill is classified into a second layer; the bill which is time before the bill which is out of stock belongs to the first layer; the receipts after the ex-warehouse receipts are classified into the second layer, wherein the second layer is the next layer of the first layer;
sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehouse-in cost of the circulation nesting business of the next level during calculation;
and calculating the bill cost of the accounting dimension according to the delivery cost corresponding to each layer.
2. The method of claim 1, wherein the out-of-stock documents in the document circulation nest point are categorized in a first hierarchy and the in-stock documents are categorized in a second hierarchy.
3. The method according to claim 1, wherein the sequentially calculating the outbound cost corresponding to each level, and calculating the outbound cost of the last level of the circulation nested service as the source of the inbound cost of the next level of the circulation nested service includes:
calculating the weighted average price corresponding to the first level as the ex-warehouse cost of the first level;
calculating according to the ex-warehouse cost of the first-level circulation nesting service to obtain the warehouse-in cost of the second-level circulation nesting service, and calculating according to the warehouse-in cost of the second level to obtain the period income of the second level;
and calculating the delivery cost of the second level according to the period income and the corresponding period initial balance of the second level, wherein the second level is the next layer of the first level.
4. The method of claim 3, wherein calculating the warehouse-in cost of the second-level circular nested business from the warehouse-out cost of the first-level circular nested business comprises:
taking the ex-warehouse cost of the first-level circular nesting business as the warehouse-in cost of the second-level circular nesting business; or (b)
And adding the ex-warehouse cost of the first-level circulation nesting business to obtain the warehouse-in cost of the second-level circulation nesting business.
5. The method of claim 1, wherein prior to obtaining the business data of the same accounting dimension, further comprising:
dividing different accounting dimensions according to service data, and distributing corresponding accounting dimension inner codes for each accounting dimension;
taking the accounting dimension inner code as a key, taking service data corresponding to the accounting dimension inner code as a value corresponding to the key, and storing in a key value pair mode;
the acquiring the business data of the same accounting dimension comprises the following steps:
and taking the target accounting dimension inner code as a query key, and acquiring a key value corresponding to the target accounting dimension inner code to obtain the business data of the same accounting dimension corresponding to the target accounting dimension inner code.
6. A cost accounting apparatus, the apparatus comprising:
the system comprises an acquisition module, a calculation module and a calculation module, wherein the acquisition module is used for acquiring business data of the same accounting dimension, and the business data comprises a plurality of documents;
the sorting module is used for sorting the plurality of documents according to service time when the circulation nesting service exists in the accounting dimension according to the association relation among the documents, so as to obtain sorted documents;
the layering module is used for acquiring document circulation nesting points in the ordered documents according to the association relation among the documents, layering the ordered documents by taking the document circulation nesting points as layering points to obtain document sets corresponding to all layers, and comprises the following steps: when the bill cost of a first bill influences the bill cost of a second bill, and the bill cost of the second bill influences the bill cost of the first bill, the first bill and the second bill form a bill circulation nesting point, and the first bill and the second bill are respectively classified into different layers according to time and warehouse-in and warehouse-out relations, wherein the warehouse-out type bill in the first bill and the second bill is classified into a first layer, and the warehouse-in type bill in the first bill and the warehouse-out type bill in the second bill is classified into a second layer; the bill which is time before the bill which is out of stock belongs to the first layer; the receipts after the ex-warehouse receipts are classified into the second layer, wherein the second layer is the next layer of the first layer;
the calculation module is used for sequentially calculating the ex-warehouse cost corresponding to each level, wherein the ex-warehouse cost of the circulation nesting business of the previous level is used as a source of the warehousing cost of the circulation nesting business of the next level during calculation, and the bill cost of the accounting dimension is calculated according to the ex-warehouse cost corresponding to each level.
7. The apparatus of claim 6, wherein the out-of-stock documents in the document circulation nest point are categorized in a first hierarchy and the in-stock documents are categorized in a second hierarchy.
8. The apparatus of claim 6, wherein the computing module is further configured to calculate a weighted average price corresponding to a first level as an outbound cost for the first level, calculate a inbound cost for a second level of the cyclic nested service based on the outbound cost for the first level of the cyclic nested service, calculate a period revenue for the second level based on the inbound cost for the second level, calculate an outbound cost for the second level based on the period revenue for the second level and the corresponding initial end of period, wherein the second level is a next level of the first level.
9. A computer device comprising a memory and a processor, the memory storing a computer program, characterized in that the processor implements the steps of the method of any one of claims 1 to 5 when the computer program is executed.
10. A computer readable storage medium, on which a computer program is stored, characterized in that the computer program, when being executed by a processor, implements the steps of the method according to any one of claims 1 to 5.
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| CN113065955A (en) * | 2020-12-25 | 2021-07-02 | 恒生电子股份有限公司 | Method and device for calculating available fund based on business level and electronic equipment |
| CN112883337A (en) * | 2021-02-23 | 2021-06-01 | 中国工商银行股份有限公司 | Transaction data accounting method and device, electronic equipment and storage medium |
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