What question did this study set out to answer?

To develop a systematic enterprise cost-management framework integrating dynamic activity-based costing, machine learning prediction, and real-time feedback control.

August 16, 2026Advanced ElectromagneticsOpen Access

Research on Optimization Path of Enterprise Cost Management under Intelligent Accounting Environment

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Authors

JDJ.F. DongHefei University XZX. ZhangState Grid Corporation of China (China)

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Implication

Simulation study demonstrates improved cost prediction accuracy and reduced deviation in manufacturing enterprises, highlighting the benefits of machine learning with dynamic feedback control.

Key Points

To develop a systematic enterprise cost-management framework integrating dynamic activity-based costing, machine learning prediction, and real-time feedback control.
Integrated and standardized multi-source cost data into a unified multidimensional dataset.
Constructed an intelligent activity-based costing model paired with machine-learning regression to identify cost drivers and forecast expenses using standardized residual monitoring.
Tested the framework using monthly cost data from manufacturing enterprises to evaluate prediction errors and early-warning feedback performance.
Achieved a mean squared error (MSE) of 58.73 and a mean absolute error (MAE) of 5.42 in cost forecasting.
Reduced the enterprise cost deviation rate to 0.051, outperforming traditional accounting, conventional activity-based costing, and machine-learning models lacking feedback adjustment.

Cite This Study

Dong et al. (2026) studied this question.

synapsesocial.com/papers/6a817ab4f2fb91fc834aecd7 https://doi.org/10.7716/aem.v15i3.3963

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Implication

Simulation study demonstrates improved cost prediction accuracy and reduced deviation in manufacturing enterprises, highlighting the benefits of machine learning with dynamic feedback control.

Research on Optimization Path of Enterprise Cost Management under Intelligent Accounting Environment

Discussion

Member takes

Implication

Key Points

Cite This Study

Research on Optimization Path of Enterprise Cost Management under Intelligent Accounting Environment

Discussion

Member takes

Implication

Key Points

Cite This Study

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