Intelligent manufacturing-oriented all-factor cost accounting system and method

Abstract

The invention discloses an intelligent manufacturing-oriented full-factor cost accounting system and method for intelligent manufacturing, and the system comprises a data collection unit which collects cost data; a data processing unit which is used for preprocessing the cost data; a cost accounting unit which comprises an all-factor cost accounting module and is used for accounting and outputtingthe production cost according to the cost data; wherein the all-factor cost accounting module comprises a cost node library for storing the structure definition of a cost node; a cost node interfacewhich is used for providing a connection relationship between the cost nodes; a multi-level expansion interface which is used for establishing a multi-level cost accounting model and a coupling relationship between cost nodes of different levels; and a cost database which is used for carrying out structured expression on the cost data according to the cost node library, configuring a cost node interface and a multi-level expansion interface according to a coupling relationship among the cost data, and carrying out accounting and outputting on the production cost. The accounting system and method provided by the invention meet the cost accounting requirements of all elements and multi-level granularity in an intelligent manufacturing production mode.

Description

technical field [0001] The present invention relates to the field of cost accounting, in particular to an intelligent manufacturing-oriented total factor cost accounting system and method. Background technique [0002] Production cost refers to the cost incurred by an enterprise for the production of products. It is a currency representation of the utilization of various resources in the production process. It is an important reference factor for product design and operation strategies, and an important indicator for measuring the technology and management level of enterprises. Traditional production cost elements are divided into direct costs and indirect costs. Direct costs consist of three parts: raw materials, labor and manufacturing overhead. Indirect production costs refer to various expenses incurred for organizing production and operating management that are not directly caused by the production process of the product, but are related to the overall conditions of th...

AI Technical Summary

Problems solved by technology

For example: (1) The cost allocation method cannot realize the precise positioning of costs and the visualization of batches or individual products; (2) Although the activity-based cost accounting method has some positioning and accounting for specific products, it is not suitable for some new production factors. , such as digital resources, etc., still lack effective cost accounting methods; (3) The single-level cost accounting modeling method cannot meet the requirements of multi-entity association and multi-spatial-temporal resolution in the intelligent manufacturing mode

Images