Paper
23 August 2022 Fusion analysis of management accounting and financial accounting based on data mining
Yao Kang
Author Affiliations +
Proceedings Volume 12330, International Conference on Cyber Security, Artificial Intelligence, and Digital Economy (CSAIDE 2022); 123301H (2022) https://doi.org/10.1117/12.2647107
Event: International Conference on Cyber Security, Artificial Intelligence, and Digital Economy (CSAIDE 2022), 2022, Huzhou, China
Abstract
The relationship between financial accounting and management accounting is inseparable in actual work, so we should seek mutual reference and application in enterprise management and services, and strive to achieve the dual needs of management and finance with the lowest human and financial cost. With the gradual convergence of the interests of the stakeholders of the enterprise and the operators of the enterprise, the blurring of the boundary between contemporary management accounting and financial accounting has become the basis for the integration of the two. At the data level, the original information sources of management accounting and financial accounting are basically the same; at the process level, management accounting and financial accounting communicate through various management accounting tools, enabling enterprises to make better use of accounting information to assist decision-making; at the reporting level, management The intersection of information generated by accounting and financial accounting constitutes the complete internal and external reporting of the enterprise. Data mining provides data support for the integration of management accounting and financial accounting. In this context, the deep integration of the two can effectively reduce data redundancy, promote the integration of corporate accounting processes, and restrict the distortion of accounting information, giving full play to the management function of accounting.
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Yao Kang "Fusion analysis of management accounting and financial accounting based on data mining", Proc. SPIE 12330, International Conference on Cyber Security, Artificial Intelligence, and Digital Economy (CSAIDE 2022), 123301H (23 August 2022); https://doi.org/10.1117/12.2647107
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KEYWORDS
Data mining

Data modeling

Mining

Data fusion

Fuzzy logic

Data processing

Reliability

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