Design and Implementation of ABC Intelligent Accounting System for Manufacturing Industry
Main Article Content
Abstract
With the deep integration of intelligent manufacturing and digital transformation, manufacturing production is moving toward multi-variety, small-batch, and customized modes, increasing the proportion of indirect costs in total cost. Traditional cost accounting based on a single allocation standard can no longer meet refined cost-management requirements. To solve problems in Activity-Based Costing application, including difficult data collection, unclear activity-center division, low accounting efficiency, and weak real-time performance, this paper designs and implements an ABC intelligent accounting system for manufacturing enterprises. First, an overall system architecture is constructed based on manufacturing production characteristics and ABC accounting logic. Second, key modules including data collection, activity-center division, and cost allocation are designed, and artificial intelligence algorithms are introduced to optimize cost-driver identification and allocation efficiency. Finally, a large manufacturing enterprise is used for system testing. Results show that the system supports automated collection of multi-source cost data with collection delay below 5 minutes, reducing manual recording delay by 90%. Cost accounting time for a single production batch is reduced from 8 hours to 30 minutes, providing reliable support for refined manufacturing cost management.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
K. Olszewska, “Use of Kaizen Cost Reduction Accounting on Example of Cost and Revenue Budget of a Manufacturing Company,” Zeszyty Naukowe Politechniki Cz˛estochowskiej. Zarz ˛adzanie, vol. 56, no. 1, pp. 201-216, 2024, DOI: 10.17512/znpcz.2024.4.14.
N. A. Fitriani, Y. Sayekti, and R. Irmadariyani, “The Effect of Implementing Green Accounting and Material Flow Cost Accounting (MFCA) on the Value of Manufacturing Companies,” Asian Journal of Economics, Business and Accounting, vol. 24, no. 6, pp. 515-522, 2024, DOI: 10.9734/ajeba/2024/v24i61378.
S. Javed, C. Paniagua, I. Javed, et al., “Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing,” IEEE Open Journal of the Industrial Electronics Society, vol. 6, pp. 181-201, 2025, DOI: 10.1109/OJIES.2025.3532664.
S. Sultana, A. Paul, and S. Podder, “Analysing Cost Accounting Standards, Practices and Implementations: A Study on Some Selective Manufacturing Companies of Bangladesh,” Asian Journal of Accounting Perspectives, vol. 16, no. 1, pp. 75-96, 2023, DOI: 10.22452/ajap.vol16no1.4.
K. Iwasawa, “The Impact of Services Provided by Factory Accounting Departments on Cost Management in Manufacturing Departments,” The Journal of Cost Accounting Research, vol. 46, no. 1, pp. 74-87, 2022.
R. J. A. E. Alobaidy, “The Role of Cloud Computing and Artificial Intelligence Technologies on Cost Management in Smart Manufacturing: An Innovative Approach in Management Accounting,” International Journal of Management Research and Economics, vol. 2, no. 4, pp. 428-440, 2024, DOI: 10.54066/ijmre-itb.v2i4.2447.
Y. Zhang, “Application of Intelligent Portfolio Management System in Financial Field: Comprehensive Analysis Based on Accounting and Financial Knowledge,” Advances in Economics, Management and Political Sciences, vol. 125, no. 1, pp. 62-66, 2024, DOI: 10.54254/2754-1169/2024.17784.
T. Ryum, M. Bennion, and N. Kazantzis, “Homework as a driver of change in psychotherapy,” Journal of clinical psychology, vol. 80, no. 4, pp. 733-743, 2024, DOI: 10.1002/jclp.23627.
T. Bagsarian, “Molding Minds,” Roads & bridges, vol. 61, no. 1, pp. 38-40, 2023.
T. Enock and O. Living, “Influence of Parental Educational Background on Student Academic Performance in Selected Schools in Makindye Division, Kampala Uganda,” Newport International Journal of Research in Education, vol. 5, no. 1, pp. 27-37, 2025, DOI: 10.59298/NIJRE/2025/51273700.
G. A. Lengyel, T. T. Boron, A. M. Loe, et al., “Implementation of the Multiplier, an Alternative Grading System for Formative Assessments,” Journal of Chemical Education, vol. 100, no. 1, pp. 186-191, 2023, DOI: 10.1021/acs.jchemed.2c00628.
M. Kennedy, “Best Safety Training Ideas: Hands-on Training is a Great Way to Ensure Retention,” Grain Journal, vol. 50, no. 2, pp. 78-81, 2022.
J. Shoemaker, “Your Homework Assignment: Five Areas to Focus on in 2022,” Auto Body Repair Network, vol. 61, no. 2, pp. 10-11, 2022.
S. Pollock, G. Passante, and H. Sadaghiani, “Adaptable research-based materials for teaching quantum mechanics,” American Journal of Physics, vol. 91, no. 1, pp. 40-47, 2023, DOI: 10.1119/5.0109124.