| Title |
Methods and Means of Bayesian Intelligent Technologies for Management Accounting and Cost Formation |
| ID_Doc |
68333 |
| Authors |
Mishchenko, S |
| Title |
Methods and Means of Bayesian Intelligent Technologies for Management Accounting and Cost Formation |
| Year |
2020 |
| Published |
|
| DOI |
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| Abstract |
An urgent task of conducting modern business is to improve the production and financial and economic activities of organizations in order to ensure their harmonious and sustainable development. The concept of cost as an economic category is the most important in the management accounting system, since cost has a direct impact on the profit of an organization. Information about the cost price is necessary for making management decisions, as well as for choosing ways and methods to reduce it. Currently, organizations experience the strongest influence of the external environment, so the formation of the cost price is not limited only to the calculation of costs, but also includes continuous control and monitoring of factors that affect its formation. The specificity of the modern economy is the complexity and uncertainty of production environment. This is due to both rapidly changing factors of production itself, and actively influencing environmental factors, such as market changes, economic sanctions, which determine the appearance of numerous and diverse risks of production. Therefore, currently in demand are methods and tools that are focused on working in such situations. One of them is Bayesian intelligent technologies. They allow you to modernize the management accounting system, and are focused on the conditions of uncertainty and instability of factors determined in the course of the organization's activities. |
| Author Keywords |
Bayesian intelligent technologies; System "Infoanalyst"; BIT-model; Factor tree; Integral factor |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Conference Proceedings Citation Index - Science (CPCI-S) |
| EID |
WOS:001281992800047 |
| WoS Category |
Computer Science, Artificial Intelligence; Computer Science, Interdisciplinary Applications; Computer Science, Software Engineering; Engineering, Electrical & Electronic; Imaging Science & Photographic Technology |
| Research Area |
Computer Science; Engineering; Imaging Science & Photographic Technology |
| PDF |
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