ENTERPRISE ACCOUNTING STATEMENT

PRODUCTION AND FINANCIAL

CALCULATION FOR INTELLIGENT

PLATFORMS

Jiasheng Zhang*

• School of Finance and Accounting, Anhui Sanlian University, Hefei, Anhui,

230601.

•E-mail: ahslzjs@126.com

Reception: 2 January 2024 | Acceptance: 22 January 2024 | Publication: 19 February 2024

Suggested citation:

Zhang, J. (2024) Enterprise Accounting Statement Production and

Financial Calculation for Intelligent Platforms. 3C TIC. Cuadernos de

desarrollo aplicados a las TIC, 13(1), 40-60. https://doi.org/

10.17993/3ctic.2024.131.40-60

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

ABSTRACT

The increasingly complex structure of enterprise economy highlights the drawbacks of

traditional accounting, and this paper builds an intelligent platform to meet these

challenges. Based on the overall objective, the design constructs the functional

framework of full-scene reporting, budget control, intelligent filling and automatic

accounting. In terms of technology application, OCR is applied to intelligent

accounting, and bills are automatically filled through image processing and character

recognition. Meanwhile, the enterprise financial process is reshaped based on

process reengineering, and intelligent financial calculation methods are proposed. The

study shows that the financial accounting intelligent platform significantly improves the

total asset turnover rate of the enterprise, and the positive correlation between the two

reaches 0.257. After the introduction of the intelligent platform technology in the

accounting work, its technological advantages have brought a positive impact on the

accounting work of the enterprise, and has brought substantial benefit improvement

for the enterprise.

KEYWORDS

Intelligent reporting; OCR technology; process reengineering; intelligent platform;

enterprise accounting

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

INDEX

ABSTRACT .........................................................................................................................2

KEYWORDS ........................................................................................................................2

1. INTRODUCTION ...........................................................................................................4

2. CONSTRUCTION OF ENTERPRISE ACCOUNTING INTELLIGENCE PLATFORM ...5

2.1. Objective Design of Enterprise Accounting Intelligence Platforms .....................5

2.2. Functional Framework of Intelligent Accounting Platform ..................................6

2.2.1. Full Scenario Reporting ...............................................................................6

2.2.2. Budgetary control ........................................................................................7

2.2.3. Intelligent billing and automated accounting ...............................................7

3. INTELLIGENT REPORT PRODUCTION AND FINANCIAL CALCULATION ..............8

3.1. OCR-based Intelligent Account Reporting .........................................................8

3.1.1. Billing image processing ..............................................................................8

3.1.2. Billing Character Recognition ....................................................................10

3.2. Financial calculations based on process re-engineering ..................................11

4. EXAMPLES OF ENTERPRISE INTELLIGENT ACCOUNTING APPLICATIONS ......14

4.1. Internal cost accounting ...................................................................................14

4.2. Inter-enterprise costing ....................................................................................15

5. RESEARCH ON THE IMPACT OF INTELLIGENT PLATFORMS ON BUSINESS

ACCOUNTING ............................................................................................................16

5.1. Research hypothesis and variable setting .......................................................16

5.2. Statistical empirical analysis ............................................................................17

6. CONCLUSION .............................................................................................................19

FUNDING ...........................................................................................................................20

REFERENCES ...................................................................................................................20

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

1. INTRODUCTION

The general sense of the "intelligent management accounting platform" is based on

digital technology, based on the software service development model, the traditional

software services on the cloud, to provide users with data resources and software

resources to share the information integration platform [1-2]. Using this

comprehensive management platform, it can carry out information integration

synthesis and management optimization for enterprises, and provide good data

support for enterprise decision support. On this basis, based on the cloud computing

shared information platform, with the premise of enterprise financial integration,

artificial intelligence technology and risk early warning technology is applied to the

decision support system, through digital technology and data sharing as a means to

provide managers with digital interactive information platform support [3-5].

The construction and implementation of intelligent financial management system

can enhance the efficiency of the traditional financial processing process, reduce the

financial staff's complicated documents processing, report approval and other financial

work, reduce the asymmetry of accounting information, and promote the change of

financial management mode [6-7]. At the same time, under the application of big data

technology information technology, the enterprise financial management process will

be more transparent, real, more conducive to supervision and control, reduce irregular

financial behavior, and safeguard the safety of enterprise funds and the stability of the

financial environment [8]. The construction of enterprise intelligent financial

management mode is an effective way to establish core competitive advantages in the

fierce market competition environment and complex and changeable economic

environment, therefore, enterprises should strengthen the basic computer software

and hardware construction, enhance enterprise profits through the application of

intelligent financial management mode, and guarantee the realization of strategic

objectives [9-10]. At the same time, in the process of constructing intelligent financial

management mode, enterprises also face the problems of insufficiently

comprehensive system construction, insufficiently reasonable application of big data

technology, and insufficiently scientific financial management methods. Therefore,

enterprises should, on the basis of market prediction and future target analysis,

actively introduce professional information talents and accounting talents, integrate

scientific information technology such as big data technology into financial

management activities, and then comprehensively enhance the competitive

advantage and operational efficiency of enterprises [11-12].

Corporate accounting's and financial management research is of great significance

to the overall efficiency and operation of enterprises. Literature [13] launched a 3-

stage closed study, inviting 272 eligible people to fill in the questionnaire, exploring the

relationship between investment literacy and financial management behavior,

revealing the deep logic of financial behavior. Literature [14] analyzes the importance

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

of financial management in green project financing for natural resource markets, and

takes Pakistan as an example, proposes that a wide range of money supply and other

related financial management measures can effectively escape from the "resource

trap" problem. Based on the theory of Gendron and Rodrigue, [15] analyzed the

boundary of corporate financial accounting, pointed out that the concept of

"imagination" explains the key role of financial accounting in the composition of

corporate entities, and made a phenomenological explanation of the financial links

between individuals and organizations. Literature [16] discusses the social

responsibility of corporate accounting from a realist critical perspective, choosing an

Australian packaging company as the subject of the study, and proposing a new

structuralist understanding of the expressive nature of corporate social responsibility.

Literature [17] addresses the governance of accounting information in corporate

enterprises, proposing a response based on the design of high standard objectives,

and re-examining the historical accounting information data with high standard

requirements to realize a new evolution of accounting research.

In this paper, an enterprise accounting intelligent platform is designed for the

defects of the traditional accounting process, and the intelligent application direction is

conceived from the aspects of full-scene account reporting, budget control, intelligent

bill filling and automatic accounting. It proposes an OCR-based intelligent accounting

reporting method, which carries out image rotation or image deformation of the

original bill voucher image through the perspective transformation of image

processing, corrects the skewed image therein, and extracts the key pixel points using

binarization. Then the character recognition is completed by combining HOG features

with SVM classification to realize the automatic filling of reports. For the financial

calculation scenario, the enterprise financial process is simplified based on the

process reengineering method, and the financial calculation is reintegrated by means

of mathematical modeling. Finally, the production and sale of cosmetic lotion of a

cosmetic company is used as a case study to develop the application of intelligent

accounting, and the role of the use of intelligent platforms in corporate finance is

explored through regression analysis.

2. CONSTRUCTION OF ENTERPRISE ACCOUNTING

INTELLIGENCE PLATFORM

2.1. OBJECTIVE DESIGN OF ENTERPRISE ACCOUNTING

INTELLIGENCE PLATFORMS

Relying on the financial sharing platform to build electronic image module and

mobile application reimbursement module and other sub-systems, to realize the

intelligent filling of the billing business, automatic identification and verification of

invoices, automatic and intelligent system audit, real-time automatic generation of

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

vouchers, real-time analysis of the report push. Promote the quality of financial work,

efficiency and power of change, so that the existing accounting staff can be liberated

from the heavy and boring and low-value affairs, and focus on the creation of high

value, to truly realize the transition from basic accounting to management accounting.

2.2. FUNCTIONAL FRAMEWORK OF INTELLIGENT

ACCOUNTING PLATFORM

2.2.1. FULL SCENARIO REPORTING

The functional framework includes the setting of reporting matters for prior

application, material procurement, functional expenses, monopoly law enforcement

funds, financial expenses, employee remuneration, tax and fee payment, R&D

expenditures, capital operations, asset operations and other operations. The

automatic accounting generation in the whole scenario is shown in Figure 1. Matching

document templates for different business matters, realizing online filling by

employees, online approval by management and document status tracking. Support

write-off of pending accounts, receivables and payables.

Figure 1. Automatic report formation under the full view

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

2.2.2. BUDGETARY CONTROL

The intelligent accounting platform is docked to the comprehensive budget

management system, and through system interaction, the budget data validated by

the comprehensive budget module is synchronized to the intelligent accounting

platform for the process control of freezing, occupying and releasing the budget. The

budget control process is shown in Figure 2. The intelligent accounting platform

regularly writes back the budget execution figures to the comprehensive budget

module as the basic data for the budget execution statement.

Figure 2. Budget control process

Intelligent accounting platform is docked to the shared operation module, which

pushes the approved accounting documents to the shared operation task pool for

auditing and sends back the auditing status of the documents. Intelligent accounting

platform connects to the fund management module, synchronizes the fund budget to

automatically generate the fund plan, and updates the execution of the fund plan

according to the execution of the fund budget. Synchronize the information of the

reporting documents with the bank water for automatic matching, and send back the

bank water information to the reporting documents.

2.2.3. INTELLIGENT BILLING AND AUTOMATED ACCOUNTING

It supports extracting information from invoices, contracts, customers, etc. and

automatically filling in relevant fields, automatically calculating tax deductible amount,

and automatically filling in payee bank account information. According to the standard

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

business matters corresponding to the accounting standards, automatically generate

accounting vouchers. At the same time, it interfaces with internal and external

systems, receives or pushes out information, and generates corresponding

accounting documents according to the received information or checks the information

in the relevant systems in the accounting documents to realize information sharing.

3. INTELLIGENT REPORT PRODUCTION AND

FINANCIAL CALCULATION

3.1. OCR-BASED INTELLIGENT ACCOUNT REPORTING

3.1.1. BILLING IMAGE PROCESSING

1. Perspective transformation and image normalization

The use of high-flying cameras or mobile devices for the original certificate image

information acquisition, the need to extract the original certificate from the captured

image, in the process of using image processing perspective transformation for the

original certificate image image rotation or image deformation. Perspective

transformation, also known as projection transformation, refers to the use of

perspective center, the target point, the image point of the conditions of the three

points of the co-linear, according to the law of perspective rotation so that the

perspective surface and the axis of rotation of the perspective at a certain angle,

destroying the original projected beam of light, but still be able to maintain the

projection geometry on the surface of the projected surface of the unchanged

transformations.

The essence of perspective transformation is to project an image onto a new plane,

and the mutual transformation between the original image and the new image

requires a perspective transformation matrix , which is realized by equation (1):

(1)

Where is the pixel coordinate of the original image , after perspective

transformation, the corresponding image coordinate is .

The transformation formula for the perspective transformation matrix is as follows:

(2)

P′

[x′ y′ z′

]= [uvz]*T

(u,v)

P′

(x=x′ /z′ /, y′ =y′ /z′

)

a21 a22 a23

=[T1T2

T3a33

]

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

Wherein,

is a linear transformation of the scanned image

information, and

produces a perspective transformation.

represents the recognized image translation.

2. Image rotation

Image rotation processing that is the process of image tilt correction, the

phenomenon of image tilt refers to the operation of the actual business process, due

to reimbursement claims processing business personnel are not familiar with high-

fidelity camera and other hardware equipment, there is a scanning process of the

original voucher paper inverted, that is, rotated 180 °, in this case, the scanning of the

image needs to be flipped after the processing. Taking the VAT invoice as an example,

the VAT invoice will be stamped with a red seal in the middle of the invoice right above

the invoice, and the position of the red seal of the invoice can be detected through this

mark to determine whether there is an inversion of the VAT invoice in the process of

scanning the invoice.

3. Image binarization

Through the above series of image transformation operations, in order to really

extract a correctly placed original certificate image, and has been normalized to the

pixel size of 1200 * 700, the next thing to do is to do further image processing for the

original certificate image, highlighting the characteristics of the image and reduce

other interference. The first step is to binarize the original certificate image.

Binary image of each pixel value are black or white, will be defined as 0 for black,

255 defined as white, binary map is non-black or white image, and will be converted to

a binary map of an image we call the process of image binarization. The role of image

binarization is to distinguish the background of the image from the target, the

background mentioned here is the part of the image other than the specific target to

be obtained. The maximum inter-class variance binarization algorithm is introduced

next.

The maximum interclass variance formula is shown in equation (3)

(3)

Where denotes the inter-class variance, denotes the probability of a pixel

being classified as a target image, denotes the probability of an image being

classified as a background image, denotes the average gray level of a pixel being

classified as a target image, denotes the average gray level of all pixels, and

denotes the average gray level of a pixel being classified as a background image. So

in the process of binarization of the image, traverse the 256 pixel values and find a

22]

T2= [a13 a23]

T3= [a31 a32]

σ2

1−

G)2+

2−

G)2

σ2

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

pixel value which gives maximum inter class variance, then this pixel value is

considered to be the appropriate threshold value and process the image with this

appropriate threshold value and finally get the binarized image.

3.1.2. BILLING CHARACTER RECOGNITION

In the natural scenario of expense reimbursement, the characters to be recognized

include the name of the purchaser and seller, invoice number, invoice code and

taxpayer identification number in the VAT invoice or the type of medical insurance and

social security number in the medical fee invoice, which contains both character

recognition and text recognition. Recognition methods for character recognition.

HOG, short for Histogram of Orientation Gradient. HOG is an image feature that is

very commonly used in the field of computer vision and pattern recognition to describe

the local texture of an image [18]. HOG features combined with SVM are widely used

in the field of image recognition, and here this method is also applicable to character

recognition. The processing flow of HOG+SVM method is shown in Figure 3.

Figure 3. The HOG+SVM method processing process

The specific implementation steps of HOG+SVM algorithm are as follows:

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

1. After grayscaling and normalizing the collected original voucher image, as an

input to the algorithm, calculate the directional gradient through the gradient

operator and get the gradient information of the image, the gradient formula is

as follows:

(4)

(5)

In Eq. and represent the horizontal and vertical gradients of

the pixel point in the input image, respectively, and denotes the pixel value of

the pixel point, then the magnitude and direction of the gradient at that point is:

(6)

(7)

2. After completing the above steps, the next step is to segment the sample

image into cells containing a number of pixels, for example, segmented into

units of size 3*3, divide the gradient direction sub-evenly into 9 intervals, and in

each cell perform interval histogram statistics of the gradients of all the pixels in

the 9 directions, to obtain a 9-dimensional feature vector.

3. Combine individual cell units into large, spatially connected intervals. The

feature vectors of all cells in an interval are concatenated and normalized to

obtain the HOG features of the interval.

4. HOG feature extraction is accomplished by concatenating all the blocks that

have completed normalization.

5. Using the extracted features and the pre-completed classification labels, SVM

classifier training is performed. Input the character to be recognized, first

perform HOG feature extraction, and then complete the character recognition

by the classifier trained in the above steps.

3.2. FINANCIAL CALCULATIONS BASED ON PROCESS RE-

ENGINEERING

Typical features of accounting process reengineering can be summarized as

integration of financial business processes, decision making by employees, natural

shaping, and process diversification [19]. Performing work in the smartest state,

reducing checks and controls, reducing tradeoffs and coordination, providing a single

point of contact, centralization and decentralization coexist, etc. In this paper, the

typical features applied to financial processes are selected based on the difference

Gx(x,y)=H(x+ 1,y)−H(x−1,y)

Gy(x,y)=H(x,y+1)−H(x,y−1)

Gx(x,y)

Gy(x,y)

(x,y)

H(x,y)

(x,y) = Gx(x,y)2+Gy(x,y)

(x,y) = tan−1

(x,y)

Gx(x,y)

)

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

between process reengineering and financial process reengineering, and financial

calculations are reintegrated by means of mathematical modeling.

The following assumptions can be made about sequential and parallel systems:

1. Sequential system. Total work tasks are divided among sequenced

treasurers, each of whom processes one job. All tasks are processed in the

same order . There exists between personnel and that there

are enough tasks waiting to be processed by personnel . Each personnel

processes one job at a time.

2. Parallel system. Parallel processing mode has personnel with the same

function, and all the tasks required for the job can be accomplished one after

the other in the hands of any one of the personnel, with no interruptions or

change times between tasks. The total processing time of a task in the hands

of each personnel is and its mean value is:

(8)

for , among others:

(9)

The processing efficiency of the sequence processing model is:

(10)

In contrast, the processing efficiency of the parallel processing model is:

(11)

Notice that if & then there is

unless the sequential system is balanced (has an average business processing time)

and so , . That is, the parallel processing mode can require

only a small investment. In order to make the resource requirements of the two modes

the same. In order to make the resource requirements of the two systems identical, it

will be assumed that the sequential systems are balanced in terms of average

processing time, so , . Following this, we have ,

. For simplicity, it will also be assumed for most comparisons that

1,2,…, m

J−1

′ =

∑

j=1

Svc

s⋅

∑

j=1

j⋅C

fj=Sj/S′

TH(S)= 1/ max

TH(p)=n/S′

≥nt=

∑

j=1

Sj/ max

nt<m

TH(S)≥TH(p)

Sj=¯

S′ /m

J= 1,…, m

Sj=¯

S=S′ /m

J= 1,…, m

fj= 1/m

2′

∑

j=1

Sj/m

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

the sequential systems are identical in terms of the

of the modal processing

operation times, i.e., , .

Assume that the mean task arrival interval is and is

and that the task

intervals are independent. The utilization rate of each personnel is .

In a sequential system, it is assumed that jobs are processed in FCFS order,

whereas in a parallel system there are more ways to carry out control. There are two

options to consider:

1. Random assignment. Arrival tasks are randomly assigned to parallel personnel

with a probability of assignment to a particular personnel of

. Thus, the

of the arrival interval on that personnel is .

Cyclic assignment. Arrival tasks are assigned mechanically, with the first task

going to person 1, the second to person 2, and so on. The

of the arrival

interval on a particular person is .

Single-team assignment. Instead of assigning tasks to a parallel person as

soon as they arrive, tasks are first organized into a single queue and then

assigned from that queue to the person who will be idle.

A common performance metric for comparing the two patterns is the total average

captain. Viewing the patterns as special open business processing units, the

performance metric for the sequential pattern is made to be , and the performance

metrics for the parallel system, randomized allocation, and round-robin allocation are

made to be and .

The interaction between employees and leaders and finance in the new process is

no longer face-to-face, but through the system as an interface. There is no longer the

phenomenon that the work of leaders is interrupted, saving a lot of labor costs. The

efficiency of the financial entry staff is also greatly improved after the reengineering, a

large number of review work is replaced by the system simulation verification,

financial staff only need to pay attention to the authenticity of the bills, business

compliance can be. Due to the organic docking between the reimbursement system

and the Internet banking system, the workload of the cashier has also greatly

decreased, and through batch import, a cashier can complete the work of multiple

cashiers previously. Due to the transparency of the whole process of the system, the

information communication cost of each link has been effectively controlled. From

employees to leaders to finance, you can dynamically monitor the process and status

of each relevant document.

Scv

j=C2

J= 1,…, m

1/λ

Scv

p=λ¯

1/m

Scv

1−1/m+C2

Scv

s/m

l(n)

l(p)

l(c)

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

4. EXAMPLES OF ENTERPRISE INTELLIGENT

ACCOUNTING APPLICATIONS

The case study is based on the production and sale of general cosmetic lotions by

a cosmetic company. For the sake of simplicity, certain conditions have been set for

this case.

First, considering that a real multi-firm value chain can eventually be transformed

into the simplest model of supplier, manufacturer, and seller, the value chain of this

cosmetic company (denoted by M) consists of only upstream material suppliers

(denoted by S) and downstream sellers (denoted by D).

Second, the value chain within enterprise M is composed of a number of value

activities such as design and development, material procurement, production and

processing, sales and delivery, and after-sales service, while design and development

and after-sales service are not considered for the time being because they are not

representative.

Thirdly, the operation and management costs incurred within the enterprise for daily

operation and management are not very relevant to the research purpose of this

paper, so they are not considered as the research object.

Fourthly, this chemical pastoral company assumes that there is only one production

workshop which only produces two kinds of cosmetic emulsions T1 and T2, and the

production process of this product is five specific operations: oil phase preparation,

water phase preparation, emulsification and cooling, aging, and filling; the outputs of

oil phase preparation and water phase preparation are the inputs of emulsification and

cooling; the outputs of emulsion and cooling are the inputs of aging and filling; the

outputs of filling are the final products. The output of the filling operation is the final

product, and different products A and B are obtained according to the different

amounts of raw materials added, heating and cooling time in each process.

4.1. INTERNAL COST ACCOUNTING

Resource consumption for the month is charged separately to each resource

account, i.e., the various resources consumed during the month are charged

separately to each resource account. The calculation of material costs for Company M

is shown in Table 1. The content costing of material costs for the two products, T1 and

T2, totals $1,008,300. Since specific products directly consume specific materials,

they can be charged to each product cost account according to the product's quota

consumption value, and the difference in material costs over the quota is charged to

manufacturing overhead.

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

Table 1. M company's material cost calculation (Yuan)

4.2. INTER-ENTERPRISE COSTING

After the above-mentioned resource analysis and cost collection, it is the specific

accounting of inter-enterprise costs. First of all, we take the fees collected in all

primary assembly points as transaction costs, and the fees collected in all secondary

assembly points as relationship costs, and calculate the human, financial and material

resources that occur between S-M and M-D in the transaction costs and relationship

costs, respectively, and the inter-enterprise cost accounting is shown in Table 2.

Among them, the final accounting results of transaction cost and relationship cost

were 89,353.5 yuan and 216,848.5 yuan respectively.

Resource project

Materials cost

Total

Oil phase Water phase Packaging

Production

cost

T1 267200 201400 11500 480100

T2 298300 195600 10200 504100

Manufacturing cost 13900 10200 - 24100

Total 579400 407200 21700 1008300

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

Table 2. Acquisition cost accounting

5. RESEARCH ON THE IMPACT OF INTELLIGENT

PLATFORMS ON BUSINESS ACCOUNTING

5.1. RESEARCH HYPOTHESIS AND VARIABLE SETTING

The theory of operational accounting points out that the degree of refinement of

accounting work will directly affect the operational efficiency of enterprises. The

impact of the intelligent platform on accounting work and operational accounting

performance response, decision support, real-time control features have many

similarities, the application of the intelligent platform in the accounting confirmation

process can make the confirmation of income and expense accounting data more real

and reliable, in order to improve the operational efficiency of the income and expense

confirmation process at the same time also reduces the cost of the enterprise, for the

managers to make decisions to provide more accurate and effective support for the

financial data so as to Enhance the efficiency of the enterprise.

Project

Transaction cost (Yuan)

HR primary assembly

point

FR primary assembly

point

MR primary assembly

point

S-M M-D S-M M-D S-M M-D

Direct

account

0.0 0.0 27614.0 27635.0 0.0 0.0

Mixed

transfer

4852.4 6354.2 9215.4 2854.3 3685.7 7142.5

Subtotal 4852.4 6354.2 36829.4 30489.3 3685.7 7142.5

Amount to 11206.6 67318.7 10828.2

Total 89353.5

Project

Relationship cost (Yuan)

HR primary assembly

point

FR primary assembly

point

MR primary assembly

point

S-M M-D S-M M-D S-M M-D

Direct

account

44123.5 37481.5 15428.3 97541.2 8248.4 14025.6

Mixed

transfer

0.0 0.0 0.0 0.0 0.0 0.0

Subtotal 44123.5 37481.5 15428.3 97541.2 8248.4 14025.6

Amount to 81605 112969.5 22274

Total 216848.5

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

In this paper, the sample data is selected from the data of listed companies in the

computer, communication and other electronic equipment manufacturing industry that

have introduced intelligent platforms in their accounting work between 2012 and 2022,

and the data is obtained from the database of GuotaiAn. First of all, this paper will

empirically explore the effectiveness of the practical application of intelligent platform

in accounting work. Measuring the enhancement of corporate efficiency should not

only consider the changes in revenue, but also need to consider the changes in total

assets, the use of revenue and asset rationing relationship reflects the efficiency of

the enterprise's use of assets, and better reflect the actual operating efficiency of the

enterprise, so this paper will be the total asset turnover as a measure of the

effectiveness of the application of the intelligent platform in the accounting work.

The representation and definition of each variable are shown in Table 3. By

collecting the data of listed companies in the computer, communication and other

electronic equipment manufacturing industry that use the intelligent platform in

accounting work from 2012 to 2022, and after processing the sample data by deleting

the missing values outliers as well as up and down indenting by 1.5%, 152 compliant

sample data are obtained.

Table 3. The representation and definition of each variable

5.2. STATISTICAL EMPIRICAL ANALYSIS

The correlation analysis was done by analyzing the explained variables,

explanatory variables as well as control variables and making initial judgment on the

research hypotheses. Table 4 gives the correlation analysis of the main variables.

According to the table, it can be seen that whether or not to adopt the smart platform

dummy variable in accounting work has a significant positive correlation with the total

asset turnover ratio (0.257), and the total asset turnover ratio has a positive and

Variable type Variable

name

Variable

symbol Variable specification

Explained

variable

Total asset

turnover TAT

Use total asset turnover rate as a measure of

the effectiveness of block chain technology in

accounting work

Interpretation

variable

Use smart

platforms Smart-plat

The sample enterprise used the year of the

block chain technology in accounting

accounting to be 1, and did not use the block

chain technology year for 0

Control

variable

Total asset

profit rate ROA The total net profit of the enterprise is the

ratio of the total total assets of the enterprise

Company

size Size The average total assets of the year

Asset ratio ALR The annual report lists the ratio of total

liabilities to assets

Current

liability ratio CAR The annual current liabilities account for the

total amount of liabilities

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

significant correlation with the company's size, the asset liability ratio and the current

liability ratio, but the correlation with the profitability of the total asset ratio is

insignificant, which indicates that the profitability level of the enterprise may not be a

representative of the enterprise's operational efficiency, on the contrary, it may be that

the profitability level of the enterprise may not represent the operational efficiency of

the enterprise. Intelligent platform dummy variable indicators have a more significant

effect on the total asset turnover ratio.

Table 4 Correlation analysis of major variables

The above study shows the positive correlation of the dummy variable of intelligent

platform on the total asset turnover ratio, on the basis of which we will carry out

multiple regression analysis on the related variables, and the multiple regression

results of the main variables are given in Table 5. As can be seen through the multiple

regression results, the regression results of the intelligent platform dummy variable as

an explanatory variable are significant, while the regression results of the three control

variables, namely company size, gearing ratio, and current liabilities ratio, are also

more significant, with 95% confidence intervals of [0.14852,0.30819],

[0.16751,1.27943], [0.02417,- 0.02252]. It shows that to some extent the initial

experimental hypotheses can be verified, but the variable of net profitability of total

assets is not significant, which matches the results of the previous correlation

analysis. The profitability level of the sample enterprises did not significantly affect the

total asset turnover ratio of the enterprises, from which it can also be seen that the

profitability level of an enterprise can not be a single indicator to measure the level of

operation of the enterprise. The total asset turnover ratio, as a measure of the

effectiveness of the application of the intelligent platform in accounting, is significantly

affected by the dummy variable of the intelligent platform, which shows that after the

introduction of the intelligent platform technology in accounting, its technological

advantages have brought about a positive impact on the accounting work of the

enterprise, and brought about a substantial increase in the efficiency of the enterprise.

The positive regression results of the gearing ratio variable reflect that although more

capital utilization will bring certain debt-servicing pressure and debt risk to the

enterprise, it is able to utilize the utilized capital to improve the operating efficiency of

TAT Smart-plat ROA ALR CAR Size

TAT 1

Smart-plat 0.257*** 1

ROA 0.0274 0.00124 1

ALR 0.325*** -0.0543 0.152* 1

CAR 0.192** 0.206** -0.0132 -0.254*** 1

Size 0.223*** 0.158* -114 0.0325 0.178** 1

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

the enterprise, and the production scale benefit brought by the larger company size

can also significantly improve the asset turnover rate.

Table 5. Multivariate regression of major variables

6. CONCLUSION

In this paper, by building an intelligent platform for enterprise accounting and

designing the corresponding functional framework, we propose an intelligent reporting

method based on OCR and a financial calculation based on process reengineering.

Company M is selected as an accounting example, and the impact of the intelligent

platform on accounting is analyzed by regression method. The research conclusions

are as follows:

1. The adoption of intelligent platform dummy variables in accounting work has a

significant positive correlation (0.257) with the total asset turnover rate, while

the total asset turnover rate and so on also have a positive and significant

correlation, indicating that the level of corporate profitability may not be

representative of the operational efficiency of the enterprise, on the contrary,

the intelligent platform dummy variable indicators of the total asset turnover

rate has a more significant impact.

Intelligent platform dummy variable as an explanatory variable its regression

results are significant, but the total assets net profit margin variable is not

significant, which matches the results of the previous correlation analysis.

Source SS Df MS

Number of obs 152

F(5, 142) 10.56

Model 9.45217 6 1.93582 Prob > F 0

Residual 26.1247 141 0.163574 R-squared 0.2574

Total 36.2145

7143 0.235841

Adj R-squared 0.2415

Root MSE 0.43153

TAT Coef. Std.Err t P>|t| [95%Conf. Interval]

Smart-plat 0.23161 0.05582 3.27745 0.00421 0.09421 0.34829

ROA 0.60507 0.38991 1.69422 0.10514 -0.13486 1.31163

ALR 0.17127 0.02043 5.24553 -0.07268 0.14852 0.30819

CAR 0.68195 0.2884 2.59546 0.04716 0.16751 1.27943

Size 5E-05 -0.05145 2.01994 0.05924 0.02417 -0.02252

_cons

-0.2810

0.24317 -0.95824 0.35691 -0.75004 0.24245

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

3. The positive regression results of the gearing ratio variable reflect that more

funds are occupied, which will bring certain debt-servicing pressure as well as

debt risk to the enterprise, but it can utilize the occupied funds to improve the

operating efficiency of the enterprise.

FUNDING

1. This research was supported by the key project of humanities and social

sciences research in anhui higher education institutions: research on the

influence of artificial intelligence on accounting work and the transformation of

accounting function (No.SK2021A0810).

This research was supported by the Anhui Province University Discipline

(Professional) Top Talent Academic Funding Project (No.gxbjZD2020027).

REFERENCES

(1) Battisti, E., Alfiero, S., Quaglia, R., Yahiaoui, D., & Kotabe, M. (2022). Financial

performance and global start-ups: the impact of knowledge management practices.

Journal of International Management.

(2) Jung, B. C., & Choi, S. G. (2019). The effect of type of innovation capability of SME on

management performance (financial/export). International Business Review.

(3) Xuanjuan, C., Eric, H., Han, X., & Hong, Z. (2019). Do financial regulations shape the

functioning of financial institutions' risk management in asset-backed securities

investment? The Review of Financial Studies.

(4) Caserio, C., Panaro, D., & Trucco, S. (2019). Management discussion and analysis: a

tone analysis on US financial listed companies. Management Decision, ahead-of-

print(ahead-of-print).

(5) Tsofa, B., Molyneux, S., Gilson, L., & Goodman, C. (2017). How does decentralisation

affect health sector planning and financial management? A case study of early effects of

devolution in Kilifi County, Kenya. International Journal for Equity in Health, 16(1), 151.

(6) Schaltegger, S., Etxeberria, Igor álvarez, & Ortas, E. (2017). Innovating corporate

accounting and reporting for sustainability – attributes and challenges. Sustainable

Development, 25(2), 113-122.

(7) Ogneva, M., Piotroski, J. D., & Zakolyukina, A. A. (2019). Accounting fundamentals and

systematic risk: corporate failure over the business cycle. The Accounting Review, 95(5).

(8) Anagnostopoulou, S. C., Tsekrekos, A. E., & Voulgaris, G. (2020). Accounting

conservatism and corporate social responsibility. The British Accounting Review,

forthcoming.

(9) Habib, A., & Hasan, M. M. (2019). Corporate life cycle research in accounting, finance

and corporate governance: a survey, and directions for future research. International

Review of Financial Analysis, 61(JAN.), 188-201.

(10) Perkiss, S., Bayerlein, L., & Dean, B. A. (2020). Facilitating accountability in corporate

sustainability reporting through spotlight accounting. Accounting, Auditing &

Accountability Journal, 34.

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024

(11) Jeong, Y., & Siegel, J. I. (2018). Threat of falling high status and corporate bribery:

evidence from the revealed accounting records of two South Korean presidents.

Strategic Management Journal.

(12) Cussatt, M., & Demere, P. (2023). The usefulness of corporate income tax accounting:

evidence from pension returns. Accounting Review.

(13) Topa, G., Hernández-Solís, Montserrat, & Zappalà, Salvatore. (2018). Financial

management behavior among young adults: the role of need for cognitive closure in a

three-wave moderated mediation model. Frontiers in Psychology, 9.

(14) Khan, Haroon Ur RashidZaman, KhalidUsman, BushraNassani, Abdelmohsen A.

Aldakhil, Abdullah MohammedAbro, Muhammad Moinuddin Qazi. (2019). Financial

management of natural resource market: long-run and inter-temporal (forecast)

relationship. Resources Policy, 63.

(15) Roberts, J. (2020). The boundary of the 'economic': financial accounting, corporate

'imaginaries' and human sentience - sciencedirect. Critical Perspectives on Accounting.

(16) Baker, M., & Modell, S. (2019). Rethinking performativity: a critical realist analysis of

accounting for corporate social responsibility. Accounting Auditing & Accountability

Journal, 32(17).

(17) Kothari, S. P. (2019). Accounting information in corporate governance: implications for

standard setting. The Accounting Review, 94(2), 357-361.

(18) Helala, A. S., Muhammad, H., Hatim, A., & Mansour, A. Z. (2018). Cross-sensor

fingerprint matching method based on orientation, gradient, and Gabor-HOG descriptors

with score level fusion. IEEE Access, PP, 1-1.

(19) Asay, H. S., Guggenmos, R. D., Kadous, K., Koonce, L., & Libby, R. (2022). Theory

testing and process evidence in accounting experiments. Accounting Review.

https://doi.org/10.17993/3ctic.2024.131.40-60

3C TIC. Cuadernos de desarrollo aplicados a las TIC. ISSN: 2254-6529

Ed.44 | Iss.13 | N.1 January - March 2024