制造企业产品成本核算功能设计实例-阿里云开发者社区

制造企业产品成本核算是成长控制、成本决策、销售决策的基础。如何快速、准确地完成成本核算，是企业应用中的高级部分，是在存货管理已经正常进行，已经做到账实一致、及时反映、信息完善的前提下才能进行的，还要有及时的会计总账核算结果（期间费用等），在充分满足一些基础条件后，就可以开展成长核算的业务处理了。本例基于存货总线概念，是整套ERP系统中的一个组成部分，核算结果可直接用于成本控制和成本决策。本文讲述业务逻辑及后台编程。

一、确定成本核算对象：成本核算单

1、成本核算单需要填制、审核、登记。成本核算单是成本核算目标对象，可以直接填制所有成本核算单，不必等到前面的核算完成再填制后面的。

2、成本核算单主要核算对象包括：外协物料、半成品物料、产成品物料。

3、本例分为四个阶段：外协品、初级半成品（机箱）、二级半成品（祼机）、产成品。

4、其中，外协品只分配发出的材料（直接材料）。不分配人工及制造费用。

5、初级半成品分配直接材料、直接人工、制造费用（钣金车间）。

6、二级半成品分配直接材料、直接人工、制造费用（组装车间）。

7、产成品分配直接材料、直接人工、制造费用（检测车间）、管理费用。

8、本例共填制四张成本核算单，来自于委外入库数据和三个车间的完工入库数据。

9、产品入库时，已经按计划价格入库，因此在查询时是可以看到价格的，成本核算时将替换原有一价格，核算不正确时，可以重复进行，直到正确为止。

10、下面内容是要边归集边分配边核算。即必需是前面的分配并核算完成后，再分配核算后面的，因为后面的归集数据来自于前面的分配核算结果。成本核算单可一次全部填制完成，归集单要等到上一步核算完成后才能填制。

11、会计核算要将制造费用内容核算完毕。

二、成本归集与核算：成本归集单

成本归集、分配、核算要按产品层次依次进行，实际应用中，根据真实的层次确定核算的层次，就是说要前一层次核算产生结果后，用于后面层次的计算。

（一）、外协品成本核算

1、成本归集，只有一张单据，来源是委外出库单数据。填制、审核、登记。

2、成本分配（业务处理）。成本分配的结果被存储在djcbgjs表中，并在单据头中加上是否分配的标记。

3、成本核算。将分配结果更新到成本核算单，再由成本核算单更新到入库单。成本核算时自动存货核算，不需要单独操作。

4、成本分配与成本核算可以重复进行。

5、成本归集单允许反登记。

6、成本核算单允许反登记。反登记将清除原有分配的结果。但更新到入库单上的入库金额将无法恢复，直到重新计算出正确的结果后再更新。当然可以在后台用语句或建立业务处理功能，将其他恢复为计划成本价格。

7、使用成本账项查询功能，查询并核对核算结果的正确性。

8、查询核算后的入库单。

9、查询存货账项。

（二）、初级半成品成本核算

1、核算钣金车间生产的机箱的入库成本。

2、成本归集：直接材料、直接人工、制造费用。审核登记。

3、需要先行在会计核算中核算制造费用，因此我们回到会计核算。

4、成本分配。

5、成本核算。

6、单据查询：成本归集单、成本核算单。

7、账项查询：成本类账项。核实分配结果的正确性。

（三）、次级半成品成本核算

1、核算组装车间生产的祼机的入库成本。

2、成本归集：直接材料、直接人工、制造费用。审核登记。

3、成本分配。

4、成本核算。

5、单据查询：成本归集单、成本核算单。

6、账项查询：成本类账项。核实分配结果的正确性。

（四）产成品成本核算

1、核算检测车间生产的产成品的入库成本。

2、成本归集：直接材料、直接人工、制造费用、管理费用。审核登记。

3、成本分配。

4、成本核算。

5、单据查询：成本归集单、成本核算单。

三、成本核算原则

1、决策导向。分配标准以不影响销售决策为准。即售价较高的产品可以多摊成本，反之少摊成本。

2、订单决策。以订单决策为目标，而不是单一产品决策。即只要某一订单满足毛利指标要求即可，不求其中每一种产品都是满足要求的。

3、及时完成。在没有实际成本时，以标准成本或计划成本为依据完成计算。

4、本期完工的成本核算对象承担间接成本和期间费用。

5、完全成本。期间费用分配到产成品成本，不分配给半成品。

四、主要数据表结构

-- 成本核算单单据头
djcbhso字段列表：
oid       varchar      30 单据号           textread          
djmc      varchar      60 单据名称          textread          
ny        bpchar        6 年月            textread          
dqbz      varchar      40 当前步骤          textread          
rq        date          0 日期            dateedit  yyyy-MM-dd
scbm      varchar     100 生产部门          textedit          
hslb      varchar      40 核算类别          comboedit     edit
bz        varchar     300 备注            textedit          
tzr       varchar      20 填制人           textedit          
shr       varchar      20 审核人           textedit          
djr       varchar      20 登记人           textedit          
sfhs      bool          0 是否核算          checkedit         
-- 成本核算单单据体,存储成本核算对象和核算结果
djcbhsm字段列表：
mid       int4         32 序号            textread          
oid       varchar      30 单据号           textread          
djmc      varchar      60 单据名称          textread          
ny        bpchar        6 年月            textread          
dqbz      varchar      40 当前步骤          textread          
chxh      varchar      20 货号            buttonedit          
chdh      varchar      30 存货代号          notenter          
chmc      varchar     100 存货名称          notenter          
xh1       varchar     100 型号            textread          
xh2       varchar     100 规格            textread          
xh3       varchar     400 参数            textedit          
gg1       varchar     200 颜色            textedit          
gg2       varchar     200 材质            textread          
gg3       varchar     200 图号            textread          
jldw      varchar      20 单位            notenter          
scbm      varchar     100 生产部门          textedit          
wldw      varchar     100 往来单位          textedit          
hssl      numeric      16 核算数量          textedit        n2
xsje      numeric      16 销售金额          textedit        n2
dwcb      numeric      16 单位成本          textedit        n2
cpcb      numeric      16 产品成本          textedit        n2
dwml      numeric      16 单位毛利          textedit        n2
cpml      numeric      16 产品毛利          textedit        n2
bz        varchar     100 备注            textedit          
mhh       int4         32 行号            textedit          
zjcl      numeric      16 直接材料          textedit        n2
zjrg      numeric      16 直接人工          textedit        n2
jjcl      numeric      16 间接材料          textedit        n2
jjrg      numeric      16 间接人工          textedit        n2
zzfy      numeric      16 制造费用          textedit        n2
glfy      numeric      16 管理费用          textedit        n2
sfsh      bool          0 是否审核          checkedit         
sfdj      bool          0 是否登记          checkedit         
-- 成本归集单单据头
djcbgjo字段列表：
oid       varchar      30 单据号           textread          
djmc      varchar      60 单据名称          textread          
ny        bpchar        8 年月            textread          
dqbz      varchar      40 当前步骤          textread          
rq        date          0 日期            dateedit  yyyy-MM-dd
scbm      varchar     100 生产部门          textedit          
xmdh      varchar      12 项目代号          buttonedit          
xmmc      varchar     100 项目名称          textread          
xmlx      varchar      60 项目类型          comboedit         
fpfw      varchar     500 分配范围          buttontextedit          
bz        varchar     300 备注            textedit          
tzr       varchar      20 填制人           textedit          
shr       varchar      20 审核人           textedit          
djr       varchar      20 登记人           textedit          
sffp      bool          0 是否分配          checkedit         
-- 成本归集单单据体
djcbgjm字段列表：
mid       int4         32 序号            textread          
oid       varchar      30 单据号           textread          
djmc      varchar      60 单据名称          textread          
ny        bpchar        6 年月            textread          
dqbz      varchar      40 当前步骤          textread          
cbmc      varchar     150 成本名称          buttonedit          
jldw      varchar      12 单位            textread    select
gjsl      numeric      16 归集数量          textedit        n2
cbdj      numeric      16 成本单价          textedit        n2
cbje      numeric      16 成本金额          textedit        n2
fpje      numeric      16 分配金额          textedit        n2
cbyt      varchar      20 成本用途          textedit     00000
scbm      varchar     100 生产部门          listedit          
wldw      varchar     200 往来单位          textedit          
lyxh      varchar      20 来源货号          textedit          
bz        varchar     100 备注            textedit          
mhh       int4         32 行号            textedit          
sfsh      bool          0 是否审核          checkedit         
sfdj      bool          0 是否登记          checkedit         
sffp      bool          0 是否分配          checkedit         
-- 成本归集单分配结果
djcbgjs字段列表：
id        int4         32 键号            textedit          
ny        bpchar        6 年月            textread          
djmc      varchar      60 单据名称          textread          
oid       varchar      30 单据号           textread          
mid       int4         32 序号            textread          
cbmc      varchar     100 成本名称          textedit          
jldw      varchar      12 单位            buttonedit          
gjsl      numeric      16 归集数量          textedit        n2
cbdj      numeric      16 成本单价          textedit        n2
cbje      numeric      16 成本金额          textedit        n2
cbyt      varchar      20 成本用途          textedit          
hsoid     varchar      30               textedit          
bz        varchar     100 备注            textedit          
xmdh      varchar      12 项目代号          buttonedit          
xmmc      varchar     100 项目名称          textread          
xmlx      varchar      20 项目类型          comboedit         
scbm      varchar     100 生产部门          listedit          
wldw      varchar     200 往来单位          buttonedit          
sfdj      bool          0 是否登记          checkread

五、关键代码

本例使用plpgsql语言编写。

（一）、成本分配

将归集好的成本，分配到具体的成本核算对像。

CREATE OR REPLACE FUNCTION public.x9_cbfp_gj(
  dqyh character varying,
  djoid character varying)
    RETURNS boolean
    LANGUAGE 'plpgsql'
    COST 100
    VOLATILE PARALLEL UNSAFE
AS $BODY$
   -- Description:  成本分配 登记当前归集单（一张）
DECLARE
   ssmsg text;ssdet text;sstname text;sshint text;ssctt text; --错误处理
  rs boolean;
  ssfpny varchar(6);
  ssfpfw varchar(500);       -- 年月
   ssxmdh varchar(12);ssxmmc varchar(50);ssxmlx varchar(30);
  ssfpblsl decimal(16,6);   -- 分配比率数量
   ssfpblje decimal(16,6);    -- 分配比率金额
   sshjfpje decimal(16,2);  -- 合计分配金额
   sshjsl decimal(16,6);    -- 合计产品数量 成本核算单中符合条件的行
   ssmaxid INT;           -- 数量最大的分配行
   ssqdchxh varchar(20);
  ssqdcpxh varchar(20);
  rd record;            --记录
   cs_gj CURSOR FOR
    SELECT mid,cbmc,jldw,gjsl,cbdj,cbje,cbyt,scbm,wldw,lyxh
    FROM djcbgjm  WHERE (oid = $2);
BEGIN
  rs:=false;
  SELECT ny,fpfw INTO ssfpny,ssfpfw FROM djcbgjo WHERE oid = $2;
  UPDATE djcbgjo SET sffp = false WHERE oid = $2;
  DELETE FROM djcbgjs WHERE oid = $2;
  -- 成本项目
  SELECT xmdh,xmmc,xmlx INTO ssxmdh,ssxmmc,ssxmlx FROM djcbgjo WHERE oid = $2;
  OPEN cs_gj;
  LOOP
    FETCH cs_gj INTO rd;
    EXIT WHEN NOT FOUND;
    IF ssxmlx = '直接材料' THEN
      IF rd.cbyt <> '' THEN
        SELECT sum(m.hssl) INTO sshjsl
          FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
          WHERE o.ny = ssfpny AND o.djr <> '' AND (ssfpfw LIKE '%' || o.oid || '%' OR ssfpfw = '') AND m.chxh = rd.cbyt
              AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw);
        -- 本例根据物料清单定额数量进行分配
        SELECT chxh,min(cpchxh) INTO ssqdchxh,ssqdcpxh FROM mlqd
          WHERE chxh = rd.cbyt GROUP BY chxh;
        WITH cpqd (cpchxh,chxh,jgdh,jc) AS
          (SELECT cpchxh,chxh,jgdh,jc FROM mlqd WHERE cpchxh = ssqdcpxh AND chxh = ssqdchxh)
        SELECT round(cl.desl * (1 + (cl.desh / 100)),6) INTO ssfpblsl FROM
          cpqd AS cp INNER JOIN mlqd cl ON cp.cpchxh = cl.cpchxh AND cp.jc + 1 = cl.jc
            AND cl.jgdh LIKE cp.jgdh || '%'
          WHERE cl.cpchxh = ssqdcpxh AND cl.chxh = rd.lyxh;
         ssfpblje:=round(ssfpblsl * rd.cbdj,6);
        IF sshjsl > 0 AND (ssfpblsl IS NOT NULL) AND (ssfpblje IS NOT NULL) THEN
          INSERT INTO djcbgjs(ny,oid,mid,cbmc,jldw,gjsl,cbdj,cbje,cbyt,hsoid,xmdh,xmmc,xmlx,scbm,wldw)
            SELECT o.ny AS ny,$2 AS oid,rd.mid AS id,rd.cbmc AS cbmc,rd.jldw AS jldw,
              m.hssl * ssfpblsl AS gjsl,rd.cbdj AS cbdj,m.hssl * ssfpblje AS cbje,rd.cbyt AS cbyt,o.oid,
              ssxmdh AS xmdh, ssxmmc AS xmmc, ssxmlx AS xmlx,rd.scbm,rd.wldw
            FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
            WHERE o.ny = ssfpny AND o.djr <> '' 
            AND (ssfpfw LIKE '%' || o.oid || '%' OR ssfpfw = '') AND m.chxh = rd.cbyt
            AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw);
          SELECT sum(cbje) INTO sshjfpje FROM djcbgjs WHERE (mid = rd.mid);
          UPDATE djcbgjm SET fpje = sshjfpje,sffp = TRUE,bz = '' WHERE mid = rd.mid;
          IF (sshjfpje - rd.cbje) / rd.cbje < 0.005 THEN
              SELECT id INTO ssmaxid FROM djcbgjs WHERE (mid = rd.mid)
                ORDER BY cbje DESC LIMIT 1;
              UPDATE djcbgjs SET cbje = cbje + (rd.cbje - sshjfpje) WHERE (mid = rd.mid) AND id = ssmaxid;
              UPDATE djcbgjm SET fpje = rd.cbje,sffp = TRUE,bz = '' WHERE mid = rd.mid;
          END IF;
        ELSE
          UPDATE djcbgjm SET sffp = false,bz = '未能分配,未找到货号' WHERE mid = rd.mid;
        END IF;
      ELSE
        UPDATE djcbgjm SET sffp = false,bz = '未能分配,请指定货号' WHERE mid = rd.mid;
      END IF;
    END IF;
    IF ssxmlx = '直接人工' THEN
      IF rd.cbyt <> '' THEN
        SELECT sum(m.hssl) INTO sshjsl
          FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
          WHERE o.ny = ssfpny AND o.djr <> '' AND (ssfpfw LIKE '%' || o.oid || '%' OR ssfpfw = '') AND m.chxh = rd.cbyt
              AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw) ;
        IF sshjsl > 0 THEN
          ssfpblsl:=round(rd.gjsl / sshjsl,6);
          ssfpblje:=round(rd.cbje / sshjsl,6);
          INSERT INTO djcbgjs(ny,oid,mid,cbmc,jldw,gjsl,cbdj,cbje,cbyt,hsoid,xmdh,xmmc,xmlx,scbm,wldw)
            SELECT o.ny AS ny, $2 AS oid, rd.mid AS id, rd.cbmc AS cbmc, rd.jldw AS jldw,
              m.hssl * ssfpblsl AS gjsl, rd.cbdj AS cbdj, m.mid * ssfpblje AS cbje, rd.cbyt AS cbyt,o.oid,
              ssxmdh AS xmdh, ssxmmc AS xmmc, ssxmlx AS xmlx,rd.scbm,rd.wldw
            FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
            WHERE o.ny = ssfpny AND o.djr <> '' 
            AND (ssfpfw LIKE '%' || o.oid || '%' OR ssfpfw = '') AND m.chxh = rd.cbyt
            AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw) ;
          SELECT sum(cbje) INTO sshjfpje FROM djcbgjs WHERE (mid = rd.mid);
          IF sshjfpje - rd.cbje <> 0 THEN
              SELECT id INTO ssmaxid  FROM djcbgjs WHERE (mid = rd.mid)
                ORDER BY cbje DESC LIMIT 1;
              UPDATE djcbgjs SET cbje = cbje + (rd.cbje - sshjfpje) WHERE (mid = rd.mid) AND id = ssmaxid;
          END IF;
          UPDATE djcbgjm SET fpje = rd.cbje,sffp = TRUE,bz = '' WHERE mid = rd.mid;
        ELSE
          UPDATE djcbgjm SET sffp = false,bz = '未能分配,未找到货号' WHERE mid = rd.mid;
        END IF;
      ELSE
        UPDATE djcbgjm SET sffp = false,bz = '未能分配,请指定货号' WHERE mid = rd.mid;
      END IF;
    END IF;
    IF ssxmlx = '间接材料' OR ssxmlx = '间接人工' THEN
      SELECT sum(m.hssl) INTO sshjsl  FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
        WHERE o.ny = ssfpny AND o.djr <> '' AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw) ;
      IF sshjsl > 0 THEN
        ssfpblsl:=round(rd.gjsl / sshjsl,6);
        ssfpblje:=round(rd.cbje / sshjsl,6);
        INSERT INTO djcbgjs (ny,oid,mid,cbmc,jldw,gjsl,cbdj,cbje,cbyt,hsoid,xmdh,xmmc,xmlx,scbm,wldw)
        SELECT ssfpny AS ny,$2 AS oid,rd.mid AS id,rd.cbmc AS cbmc,rd.jldw AS jldw,
          m.hssl * ssfpblsl AS gjsl, rd.cbdj AS cbdj, m.hssl * ssfpblje AS cbje,
          m.chxh AS cbyt,o.oid, ssxmdh AS xmdh, ssxmmc AS xmmc, ssxmlx AS xmlx,rd.scbm,rd.wldw
        FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
        WHERE o.ny = ssfpny AND o.djr <> '' AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw) ;
        SELECT sum(cbje) INTO sshjfpje FROM djcbgjs WHERE (mid = rd.mid);
        IF sshjfpje - rd.cbje <> 0 THEN
          SELECT id INTO ssmaxid  FROM djcbgjs WHERE (mid = rd.mid) ORDER BY cbje DESC LIMIT 1;
          UPDATE djcbgjs SET cbje = cbje + (rd.cbje - sshjfpje) WHERE (mid = rd.mid) AND id = ssmaxid;
        END IF;
        UPDATE djcbgjm SET fpje = rd.cbje,sffp = TRUE,bz = '' WHERE mid = rd.mid;
      ELSE
        UPDATE djcbgjm SET sffp = false,bz = '未能分配,没有符合条件的产品' WHERE mid = rd.mid;
      END IF;
    END IF;
    IF ssxmlx = '制造费用' THEN
      SELECT sum(m.hssl) INTO sshjsl
        FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
        WHERE o.ny = ssfpny AND o.djr <> '' AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw) ;
      IF sshjsl > 0 THEN
        ssfpblsl := round(rd.gjsl / sshjsl,6);
            ssfpblje := round(rd.cbje / sshjsl,6);
        INSERT INTO djcbgjs (ny,oid,mid,cbmc,jldw,gjsl,cbdj,cbje,cbyt,hsoid,xmdh,xmmc,xmlx,scbm,wldw)
          SELECT ssfpny AS ny, $2 AS oid, rd.mid AS id, rd.cbmc AS cbmc, rd.jldw AS jldw,
            m.hssl * ssfpblsl AS gjsl, rd.cbdj AS dj, m.hssl * ssfpblje AS cbje,
            m.chxh AS cbyt,o.oid, ssxmdh AS xmdh, ssxmmc AS xmmc, ssxmlx AS xmlx,rd.scbm,rd.wldw
          FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
          WHERE o.ny = ssfpny AND o.djr <> '' 
          AND (rd.scbm = '' OR m.scbm = rd.scbm) AND (rd.wldw = '' OR m.wldw = rd.wldw) ;
        SELECT sum(cbje) INTO sshjfpje FROM djcbgjs WHERE (mid = rd.mid);
        IF sshjfpje - rd.cbje <> 0 THEN
            SELECT id INTO ssmaxid  FROM djcbgjs WHERE (mid = rd.mid) ORDER BY cbje DESC LIMIT 1;
            UPDATE djcbgjs SET cbje = cbje + (rd.cbje - sshjfpje) WHERE (mid = rd.mid) AND id = ssmaxid;
        END IF ;
        UPDATE djcbgjm SET fpje = rd.cbje,sffp = TRUE,bz = '' WHERE mid = rd.mid;
      ELSE
        UPDATE djcbgjm SET sffp = false,bz = '未能分配,没有符合条件的产品' WHERE mid = rd.mid;
      END IF;
      -- 管理费用直接分配到检测车间入库的产品中  ，直接在代码中加工作中心名称进行限制
    END IF;
    IF ssxmlx = '管理费用' THEN
      rd.scbm:='检测车间';
         SELECT sum(m.hssl) INTO sshjsl
        FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
        WHERE o.ny = ssfpny AND o.djr <> '' AND m.scbm = rd.scbm;
      IF sshjsl > 0 THEN
        ssfpblsl:=round(rd.gjsl / sshjsl,6);
        ssfpblje:=round(rd.cbje / sshjsl,6);
        INSERT INTO djcbgjs (ny,oid,mid,cbmc,jldw,gjsl,cbdj,cbje,cbyt,hsoid,xmdh,xmmc,xmlx,scbm,wldw)
          SELECT ssfpny AS ny, $2 AS oid, rd.mid AS id, rd.cbmc AS cbmc, rd.jldw AS jldw,
            m.hssl * ssfpblsl AS gjsl, rd.cbdj AS dj, m.hssl * ssfpblje AS cbje,
            m.chxh AS cbyt, o.oid,
            ssxmdh AS xmdh, ssxmmc AS xmmc, ssxmlx AS xmlx,rd.scbm as scbm,rd.wldw
          FROM djcbhso o INNER JOIN djcbhsm m ON o.oid = m.oid
          WHERE o.ny = ssfpny AND o.djr <> '' AND m.xsje > 0
            AND m.scbm = rd.scbm;
        SELECT sum(cbje) INTO sshjfpje FROM djcbgjs WHERE (mid = rd.mid);
        IF sshjfpje - rd.cbje <> 0 THEN
          SELECT id INTO ssmaxid  FROM djcbgjs WHERE (mid = rd.mid) ORDER BY cbje DESC LIMIT 1;
          UPDATE djcbgjs SET cbje = cbje + (rd.cbje - sshjfpje) WHERE (mid = rd.mid) AND id = ssmaxid;
        END IF;
        UPDATE djcbgjm SET fpje = rd.cbje,sffp = TRUE,bz = '' WHERE mid = rd.mid;
      ELSE
        UPDATE djcbgjm SET sffp = false,bz = '未能分配,没有符合条件的产品' WHERE mid = rd.mid;
      END IF;
    END IF;
  END LOOP;
  CLOSE cs_gj;
   -- 归集单标记为已分配
  UPDATE djcbgjo SET sffp = TRUE WHERE oid = $2;
  rs:=true;
  RETURN rs;
   EXCEPTION WHEN others THEN
      GET stacked DIAGNOSTICS ssmsg = MESSAGE_TEXT,ssdet = pg_exception_detail,
         sstname = TABLE_NAME, sshint = pg_exception_hint, ssctt = pg_exception_context;
      CALL x9_jlproc(ssmsg, ssdet, sstname, sshint, ssctt);
      RETURN FALSE;
END;
$BODY$;
ALTER FUNCTION public.x9_cbfp_gj(character varying, character varying)
    OWNER TO postgres;

（二）、成本核算

将分配好的数据，汇总更新到成本核算单。

成本核算单的结果再更新到入库单中，通过存货核算程序，再将入库成本重新更新的存货总账中。

CREATE OR REPLACE FUNCTION public.x9_cbhs(
  ssdqyh character varying,
  sshsny character,
  ssscbm character varying)
    RETURNS character varying
    LANGUAGE 'plpgsql'
    COST 100
    VOLATILE PARALLEL UNSAFE
AS $BODY$
   -- description:  成本分配之后，更新成本核算单
DECLARE
   ssmsg text;ssdet text;sstname text;sshint text;ssctt text; --错误处理
  rs varchar;
  rd record;
  sshjcb decimal(16,2);
  sscbce decimal(16,2);
  ssrkid int;
  cs_cbhs refcursor;
BEGIN
  WITH cbgj (hsoid,cbyt,cpcb,zjcl,jjcl,zjrg,jjrg,zzfy,glfy) AS
    (SELECT hsoid,cbyt,sum(cbje) AS cpcb,
      sum(CASE xmlx WHEN '直接材料' THEN cbje ELSE 0 END) AS zjcl,
      sum(CASE xmlx WHEN '间接材料' THEN cbje ELSE 0 END) AS jjcl,
      sum(CASE xmlx WHEN '直接人工' THEN cbje ELSE 0 END) AS zjrg,
      sum(CASE xmlx WHEN '间接人工' THEN cbje ELSE 0 END) AS jjrg,
      sum(CASE xmlx WHEN '制造费用' THEN cbje ELSE 0 END) AS zzfy,
      sum(CASE xmlx WHEN '管理费用' THEN cbje ELSE 0 END) AS glfy
    FROM djcbgjs
    WHERE ny = $2 AND scbm = $3
    GROUP BY hsoid, cbyt)
  UPDATE djcbhsm m SET cpcb = cbgj.cpcb,zjcl = cbgj.zjcl,zjrg = cbgj.zjrg,jjcl = cbgj.jjcl,
      jjrg = cbgj.jjrg,zzfy = cbgj.zzfy,glfy = cbgj.glfy
    FROM cbgj where m.oid = cbgj.hsoid AND m.chxh = cbgj.cbyt and 
       (m.ny = $2) AND m.scbm = $3 AND (m.sfdj = true);
  UPDATE djcbhsm SET cpml = xsje - cpcb WHERE (ny = $2) AND scbm = $3 AND (sfdj = true);
  UPDATE djcbhsm SET dwcb = cpcb / hssl,dwml = cpml / hssl
    WHERE hssl > 0 AND (ny = $2) AND scbm = $3 AND (sfdj = true);
   --更新入库成本
   OPEN cs_cbhs FOR
    SELECT m.chxh,m.dwcb,m.cpcb,o.hslb FROM djcbhsm m INNER JOIN djcbhso o ON o.oid = m.oid
      WHERE o.ny = $2 AND o.scbm = $3;
  LOOP
    FETCH cs_cbhs INTO rd;
    EXIT WHEN NOT FOUND;
    UPDATE djchm SET rkdj = rd.dwcb,rkje = rd.dwcb * rksl
      WHERE ny = $2 AND chxh = rd.chxh AND djmc = rd.hslb;
    SELECT  sum(rkje) INTO sshjcb  FROM djchm WHERE ny = $2 AND chxh = rd.chxh ;
    sscbce:=rd.cpcb - sshjcb;
    IF sscbce <> 0 THEN
      ssrkid = -1;
      SELECT  mid INTO ssrkid  FROM djchm
        WHERE ny = $2 AND chxh = rd.chxh AND djmc = rd.hslb ORDER BY rkje DESC LIMIT 1;
      IF ssrkid > -1 THEN
        UPDATE djchm SET rkje = rkje + sscbce WHERE mid = ssrkid;
      END IF;
    END IF;
     -- 更新委外入库单
      IF $3 = '' AND rd.hslb = '委外入库单' THEN
         UPDATE djchm SET rkje = rkje + jgje,rkdj = (rkje + jgje) / rksl
            WHERE ny = $2 AND chxh = rd.chxh AND djmc = rd.hslb and sfdj=true;
      END IF;
      -- into rd.chxh,rd.dwcb,rd.cpcb,rd.hslb ;
  END LOOP;
  CLOSE cs_cbhs;
  -- 存货核算
  rs:=x9_hsch($2,$1);
  IF position('存货核算完成' in rs) > 0 THEN
      RETURN '成本核算完成！';
   ELSE
      RETURN rs;
   END IF;   
   EXCEPTION WHEN others THEN
      GET stacked DIAGNOSTICS ssmsg = MESSAGE_TEXT,ssdet = pg_exception_detail,
         sstname = TABLE_NAME, sshint = pg_exception_hint, ssctt = pg_exception_context;
      CALL x9_jlproc(ssmsg, ssdet, sstname, sshint, ssctt);
      RETURN ssmsg;
END;
$BODY$;
ALTER FUNCTION public.x9_cbhs(character varying, character, character varying)
    OWNER TO postgres;