Practical Research on the Transformation of Financial Accounting
Electro-Algorithms into Management Accounting Electro-Algorithms
Jingkui Shao
School of Accounting and Finance, Beijing Institute of Technology, Zhuhai, China
Keywords: Computer Theory, Management Accounting Algorithm, Electronic Computer.
Abstract: The use of computers plays an important role in management accounting, but there is a problem of inaccurate
evaluation of results. The financial accounting algorithm cannot solve the problem of the use of electronic
computers in management accounting work, and the analysis is unreasonable. Therefore, this paper proposes
an electrical algorithm for management accounting and analyzes the use of electronic computers. First of all,
computer theory is used to analyze the management accounting work, and the indicators are divided according
to the requirements of the use of electronic computers to reduce them Interference factors in the use of
electronic computers. Then, the use of electronic computers by computer theory in management accounting
work forms an electronic computer use scheme and the use of electronic computers as a result Conduct a
comprehensive analysis. AICPA simulation shows that under certain analysis criteria, management
accounting algorithms are used in management accounting work The accuracy of the use of electronic
computers and the use time of electronic computers are better than financial accounting algorithms.
1 INTRODUCTION
With the rapid development of information
technology, electronic data processing technology
has become an important part of enterprise financial
management (ZHENG, WANG, et al. 2022).
Computerized technology provides more powerful,
accurate and timely data support for enterprise
management accounting, making the analysis and
decision-making of enterprise management
accounting more scientific and accurate. This article
will explore the optimization of management
accounting practices by computerized accounting and
how these optimizations can promote the
development of enterprise management accounting
(Waymond, Salem, et al. 2020).
1.1 Application of Accounting
Computerization Method in
Enterprise Management
Accounting
1.1.1 Financial Information Systems
The financial information system is the core system
of enterprise financial management, which can
effectively manage and statistically various financial
data of the enterprise (Zhang,, Bai, et al. 2020). It
includes general ledger, accounts receivable and
payable, inventory accounts, cost accounting, fixed
asset management and other modules, which can
facilitate the management of enterprises to query and
analyze. At the same time, the data of the financial
information system can also be integrated with other
business systems to realize the automatic processing
of business data (Scheffson, 2018).
1.1.2 Cost Accounting and Management
Cost accounting and management is an important task
of enterprise management accounting. Through
computerized technology, enterprises can automate
the processing of various cost information, including
direct costs, indirect costs, allocation costs, etc., so as
to achieve accurate cost calculation and management.
At the same time, enterprises can also monitor and
optimize product costs and production efficiency
through cost accounting and management systems
(Zhong, 2016).
398
Shao, J.
Practical Research on the Transformation of Financial Accounting Electro-Algorithms into Management Accounting Electro-Algorithms.
DOI: 10.5220/0013544200004664
Paper published under CC license (CC BY-NC-ND 4.0)
In Proceedings of the 3rd International Conference on Futuristic Technology (INCOFT 2025) - Volume 1, pages 398-404
ISBN: 978-989-758-763-4
Proceedings Copyright © 2025 by SCITEPRESS – Science and Technology Publications, Lda.

1.1.3 Budget Management
Budget management is another important job in
business management accounting. Through
accounting computerization technology, enterprises
can automatically process various budget
information, including sales budget, production
budget, cost budget, etc., so as to achieve accurate
budget formulation and management. At the same
time, enterprises can also monitor and optimize the
budget through the budget management system.
1.1.4 Decision Analysis
Decision analysis is an important part of enterprise
management accounting, through computerized
technology, enterprises can automatically process a
variety of financial and non-financial information,
including revenue, cost, profit, market, marketing and
other data, so as to achieve a comprehensive analysis
of enterprise operations and decision-making. At the
same time, through various data visualization tools,
enterprise managers can more intuitively understand
the operation status and trends of enterprises, so as to
make more accurate decisions (Al-Bukhrani, Al-
Matari, et al. 2023).
1.2 Optimization of Enterprise
Management Accounting Practice
by Accounting Computerization
Method
1.2.1 Improve the Accuracy and Reliability
of Management Accounting Data
Through the establishment and operation of the
financial information system, various financial data
of the enterprise can be better managed and statistical,
and the accuracy and reliability of the data can be
improved. At the same time, automated processing
also avoids manual processing errors and loopholes,
ensuring data integrity and security (Alhawtmeh,
2023).
1.2.2 Improve the Scientificity and Accuracy
of Analysis and Decision-Making
Through the application of accounting
computerization technology, enterprise managers can
more intuitively understand the operation status and
trends of enterprises, so as to make more accurate
decisions. At the same time, through the application
of data visualization tools, data can be better analyzed
and understood, thereby improving the scientificity
and accuracy of analysis and decision-making
(Anggadini, Yahya, et al. 2023).
1.2.3 Improve Management Efficiency and
Management Level
Through the application of cost accounting and
management system, enterprises can better manage
and control costs, thereby improving the management
efficiency and management level of enterprises. At
the same time, the application of budget management
system can also assist enterprises to formulate and
manage budgets, thereby improving the management
level of enterprises (Appleton, Barckow, et al. 2023).
1.2.4 Promote the Modernization and
Informatization of Enterprise
Management
Through the application of accounting
computerization technology, enterprises can realize
modernization and information management, and
improve the core competitiveness of enterprises.
Through the establishment and operation of financial
information system and other management
accounting systems, enterprise managers can
formulate and manage business strategies and
policies of enterprises more scientifically, so as to
improve the comprehensive competitiveness of
enterprises.
1.3 The Impact of Computerized
Accounting Method on the
Optimization of Enterprise
Management Accounting Practice
The application of accounting computerization
method will have an important impact on the
optimization of enterprise management accounting
practice (Azzam, Alsayed, et al. 2023). First of all,
the application of accounting computerization
technology can improve the accuracy and reliability
of enterprise management accounting data, and make
enterprise decision-making more scientific and
accurate. Secondly, the application of accounting
computerization technology can improve the
management efficiency and level of enterprises, and
make the operation of enterprises more efficient and
refined. Finally, the application of accounting
computerization technology can promote the
modernization and informatization of enterprise
management and improve the core competitiveness of
enterprises.
Practical Research on the Transformation of Financial Accounting Electro-Algorithms into Management Accounting Electro-Algorithms
399

This paper discusses the optimization of
management accounting practice by computerized
accounting method, including financial information
system, cost accounting and management, budget
management, and decision analysis. These
optimizations improve the accuracy and reliability of
enterprise management accounting data, improve the
scientificity and accuracy of analysis and decision-
making, improve management efficiency and level,
and promote the modernization and informatization
of enterprise management. These optimizations are of
great significance to the operation and development
of enterprises (Bawono, and Handika, 2023).
In the future, with the continuous development of
information technology, the application of accounting
computerization method will be more extensive and
deep. For example, the use of big data and artificial
intelligence technology can improve the analysis and
inference ability of accounting data, help enterprise
managers better understand and use financial data; at
the same time, it is also necessary to pay attention to
the ethical and social impact of information
technology to ensure the sustainable development of
science and technology.
The use of computer software is one of the
important contents of management accounting work,
which is of great significance to the development of
the accounting industry . However, in the process of
using electronic computers, there is a problem of poor
accuracy in the use of electronic computers, which
adds certain obstacles to audit and audit. Some
scholars believe that the application of management
accounting algorithms to the analysis of management
accounting work can effectively analyze the use
scheme of electronic computers and provide
corresponding support for the use of electronic
computers . On this basis, this paper proposes an
electrical algorithm for management accounting,
optimizes the use scheme of electronic computer, and
verifies the effectiveness of the model.
2 RELATED CONCEPTS
2.1 Mathematical Description of the
Electrical Algorithm of
Management Accounting
The management accounting algorithm is to use
double-entry accounting to optimize the use of the
electronic computer, and according to the indicators
in the use of the computer
i
y
, find the unqualified
value in the management accounting work
i
z
, and
correct The use of the computer scheme is integrated,
and the feasibility of management accounting work is
(
iij
tol y x⋅ ）
finally judged, and the calculation is
shown in Equation (1).
() max()
iij ij ij
tol y x y x⋅=⊗
(1
)
Among them, the judgment of outliers is shown in
Equation (2).
2
max( ) ( 5) ( )
ij ij ij
x
xmeanx θ =+


(2
)
The management accounting algorithm combines
the advantages of double-entry bookkeeping, uses
management accounting work for quantification, and
can improve the accuracy of computer software use
in the use of electronic computers.
Suppose I. the requirements for the use of
electronic computers is
i
x
, the use scheme of
electronic computers is
i
set
, and the satisfaction of
the use scheme of electronic computers is
i
y
, The
usage scheme judgment function of the electronic
computer is
(0)
i
Mx≈
as shown in Equation (3).
()
ii i
M
dx y=→




M
(3
)
2.2 Selection of Computer Software
Usage Schemes
Hypothesis II The management accounting work
function is
g( )
i
x
, the weight coefficient is
i
V
, then,
the use of the electronic computer requires
unqualified management accounting work as shown
in Equation (4):
()= ()
ii i i
g
xz Md V⋅−
∏
(4
)
According to hypotheses I and II, a
comprehensive function using electronic computer
software can be obtained, and the result is shown in
Equation (5).
() () max( )
ii ij
g
xMd x+≤
(5
)
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400

In order to improve the effectiveness of the use of
electronic computer software, all data needs to be
standardized and the result is shown in Equation (6).

() () ( )
ii ij
gx Md mean x+↔

(6)
2.3 Analysis of the Scheme of Use of
Electronic Computers
Before carrying out the management accounting
algorithm, it is necessary to conduct a multi-
dimensional analysis of the use scheme of the
electronic computer and map the use requirements of
the electronic computer to the management
accounting work library, and eliminate the
unqualified electronic computer use scheme
()
i
No x
. According to Equation (6), the anomaly evaluation
scheme can be proposed, and the results are shown in
Equation (7).

() ()
()
()
ii
i
ij
g
xMd
No x
mean x
+
=

(7)
Among them,

() ()
1
()
ii
ij
gx Md
mean x
+
≤

it is stated
that the scheme needs to be proposed, otherwise the
scheme integration is required
()
i
Z
hx
, and the result
is shown in Equation (8).

() min[ () ()]
iii
Z
hx gx Md=+

(8)
The management accounting work is
comprehensively analyzed, and the threshold and
index weights of the computer use scheme are set to
ensure the accuracy of the management accounting
algorithm. Management accounting requires
innovative analysis to systematically test the use of
electronic computers. If the management accounting
work is in a non-normal distribution, the scheme of
use of its electronic computer
()
i
unno x
will be
affected, reducing the accuracy of the overall use of
electronic computer
()
i
accur x
. The calculation
result is shown in Equation (9).


min[ ( ) ( )]
() 100
%
() ()
ii
i
ii
gx Md
accur x
gx Md
+
=×
+


(9
)
The investigation of the use scheme of electronic
computer shows that the use scheme of computer
software presents a multi-dimensional distribution,
which is in line with objective facts. Management
accounting work is not directional, indicating that the
computer software use scheme has a strong
randomness, so it is regarded as a high analytical
study. If the random function of management
accounting work is
()
i
randon x θ
, then the
calculation of formula (9) can be expressed as
formula (10).


min[ ( ) ( )]
( ) 100% (
)
() ()
ii
ii
ii
gx Md
accur x randon x
gx Md
θ
+
=×+
+


(10
)
Among them, the management accounting work
meets the normal requirements, mainly double-entry
accounting adjusts the management accounting work,
removes duplicate and irrelevant schemes, and
supplements the default scheme, so that the dynamic
correlation of the entire computer use scheme is
strong.
3 OPTIMIZATION STRATEGIES
FOR MANAGEMENT
ACCOUNTING
The management accounting algorithm adopts the
random optimization strategy for management
accounting work, and adjusts the management
accounting work parameters to realize the scheme
optimization of management accounting work. The
management accounting algorithm divides the
management accounting work into different levels of
use of electronic computers, and randomly selects
different schemes. In the iterative process, the use
scheme of electronic computers with different levels
of electronic computers is optimized and analyzed.
After the optimization analysis is completed, the level
of use of computers in different schemes is compared
to record the best management accounting work.
Practical Research on the Transformation of Financial Accounting Electro-Algorithms into Management Accounting Electro-Algorithms
401

4 PRACTICAL EXAMPLES OF
MANAGEMENT ACCOUNTING
WORK
4.1 Introduction to the Use of
Electronic Computers
In order to facilitate the use of electronic computers,
this paper takes management accounting work in
complex situations as the research object, with 12
paths and a test time of 12h, and the specific
management accounting work The scheme of use of
electronic computers is shown in Table 1.
Table 1: Requirements for the use of electronic computers
in audit work
Scope of
application
grade Innovative
effect
Computer
software
usa
g
e
Company A I 33.83 30.90
II 33.25 28.76
Company B I 34.33 33.08
II 32.47 35.15
C Corporation I 32.40 32.63
II 33.99 33.23
The use of the electronic computer in Table 1. is
shown in Figure 1.
Electrical
algorithms for
management
accounting
US of Electronic
Computers
Double-entry
accounting
Judgment speed
Computer
software usage
Figure 1: The analytical process of management accounting
work
Compared with the financial accounting
algorithm, the use scheme of the electronic computer
of the management accounting algorithm is closer to
the actual requirements of the use of the electronic
computer. In terms of the rationality and fluctuation
range of management accounting work, the
management accounting algorithm is better than the
financial accounting algorithm. It can be seen from
the changes in the use scheme of the electronic
computer in Figure I that the stability of the
management accounting algorithm is better and the
judgment speed is faster. Therefore, the use of
electronic computers with management accounting
algorithms is faster, more accurate, and more stable.
4.2 Management Accounting Work
The scheme of using electronic computers for
management accounting work includes fixed costs,
variable costs, and operating profit differences. After
the pre-selection of the management accounting
algorithm, the preliminary management accounting
work computer use plan and the management
accounting work The feasibility of the scheme of use
of electronic computers is analyzed. In order to more
accurately verify the innovative effect of
management accounting work, select management
accounting work with different levels of use of
electronic computers, and the use scheme of
electronic computers, as shown in Table 2 shown.
Table 2: The overall picture of computer software usage
scenarios
Cate
g
or
y
Satisfaction Anal
y
sis rate
Com
p
an
y
A 82.69 71.01
Company B 84.55 76.65
C Cor
p
oration 84.48 74.59
mean 80.24 73.65
X6 82.69 71.01
P=3. 184
4.3 Computer Software Usage And
Stability for the Use of Electronic
Computers
In order to verify the accuracy of the management
accounting algorithm, the use scheme of the
electronic computer is compared with the financial
accounting algorithm, and the use scheme of the
electronic computer is shown in Figure 2 shown.
By Figure 2, it can be seen that the computer
software usage rate of the management accounting
algorithm is higher than that of the financial
accounting algorithm, but the error rate is lower,
indicating that the use of the electronic computer of
the management accounting algorithm is relatively
stable the use of electronic computers for financial
accounting algorithms is uneven. The average
electronic computer usage scheme of the above three
algorithms is shown in Table 3.
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402

Figure 2: Computer software usage for different algorithms
Table 3: Comparison of the accuracy of the use of electronic
computers by different methods
Algorithm Computer
software
usa
g
e
Magnitude
of change
error
Electrical
algorithms
for
management
accountin
g
94.15 92.89 94.56
Electrical
algorithms
for financial
accountin
g
82.48 83.42 84.52
P 34.283 33.284 34.642
By Table 3, the electronic algorithm of financial
accounting has deficiencies in the accuracy and
stability of the use of computer software in
management accounting work, and the management
accounting work has undergone significant changes,
the error rate is high. The error rate of the general
results of the management accounting algorithm is
lower and better than the financial accounting
algorithm. At the same time, the computer software
utilization rate of management accounting algorithm
is greater than 90%, and the accuracy has not changed
significantly. In order to further verify the superiority
of the management accounting algorithm. In order to
further verify the effectiveness of the proposed
method, the general analysis of the management
accounting algorithm is carried out by different
methods, Figure 3. shown.
By Figure 3, the computer software utilization rate
of management accounting algorithm is significantly
better than that of financial accounting algorithm, and
By Figure 3, the computer software utilization rate of
management accounting algorithm is significantly
better than that of financial accounting algorithm, and
the reason is that the management accounting
algorithm increases the adjustment coefficient of
management accounting work, and set thresholds for
management accounting work, and eliminate the use
scheme of electronic computers that do not meet the
requirements.
Figure 3: Manage the use of computer software for the use
of electronic computers in accounting algorithms
5 CONCLUSIONS
Aiming at the problem that the utilization rate of
computer software in management accounting is not
satisfactory, this paper proposes an electronic
algorithm for management accounting, and combines
double-entry accounting to optimize management
accounting. At the same time, the use innovation of
electronic computer and threshold innovation are
analyzed in depth, and a management accounting
work set is constructed. Research shows that the
management accounting algorithm can improve the
accuracy and stability of management accounting
work, and can use general electronic computers for
management accounting work 。 However, in the
process of managing the accounting algorithm, too
much attention is paid to the analysis of the use of
electronic computers, resulting in unreasonable
selection of electronic computer use indicators.
ACKNOWLEDGEMENTS
Teaching reform of virtual simulation experiment of
finance and accounting from the perspective of “Two-
Nature and One-Extent”, School educational reform
project No.2022035JXGG .
50454035302520151051
97.5
95.0
92.5
90.0
87.5
85.0
Number of samples
（
pieces
）
Accuracy（％）
Electrical algorithms for financial accounting
Electrical algorithms for management accounting
10987654321
70
60
50
40
30
20
10
0
Comprehensive
（％）
Amplitude of change（％）
Electrical algorithms for financial accounting
Electrical algorithms for management accounting
Practical Research on the Transformation of Financial Accounting Electro-Algorithms into Management Accounting Electro-Algorithms
403

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