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

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.