What question did this study set out to answer?

To propose and evaluate a restructuring framework and operational mechanism for enterprise accounting cost management systems operating in digital economy environments.

August 16, 2026Advanced Electromagnetics0 citationsOpen Access

Research on the Restructuring and Operation Mechanism of Accounting Cost Management System under the Background of Digital Economy

DLD. Li

Key Points

To propose and evaluate a restructuring framework and operational mechanism for enterprise accounting cost management systems operating in digital economy environments.
Conducted field research and empirical data analysis across three representative enterprise case studies.
Evaluated system restructuring involving dynamic data collection, multidimensional cost modeling, process redesign, and decision-support mechanisms.
Cost information response time decreased by more than 84% across the three case enterprises following system restructuring.
Cost aggregation accuracy improved to exceed 90%, facilitating a functional shift from retrospective cost reporting to real-time strategic control.

Abstract

The widespread application of big data, artificial intelligence, cloud computing, and Internet of Things technologies has enabled enterprises to allocate and optimize resources at a higher level, while also challenging traditional accounting cost management systems. This paper focuses on the impact of the digital economy on cost management, proposes a restructuring path for accounting cost management systems, and analyzes their operational mechanisms in the new environment. Through field research and data analysis of three typical enterprises, the study examines cost process reconstruction, dynamic data collection, multidimensional cost modeling, and decision-support mechanisms. The results show that the reconstructed system significantly improves cost information transparency and decision response speed. After restructuring, the cost information response time of the three case enterprises decreases by more than 84 %, and the accuracy of cost aggregation improves to above 90%. The study reveals the evolution of cost information generation logic and cost control mechanisms under the digital economy, providing theoretical and practical references for enterprises to optimize cost management and transform cost accounting from ex-post accounting to real-time strategic control.

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