scholarly journals Analysis of Human Interactive Accounting Management Information Systems Based on Artificial Intelligence

2022 ◽  
Vol 30 (7) ◽  
pp. 1-13
Author(s):  
Jin Qiu
Keyword(s):  
Artificial Intelligence ◽  
Accounting Information ◽  
Enterprise Management ◽  
Information Analysis ◽  
Gradual Improvement ◽  
Management Level ◽  
Traditional System ◽  
Accounting Management ◽  
The Cost ◽  
Analysis Platform

BACKGROUND: With the gradual improvement of market economy, people' s consumption level is constantly improving, and the quality requirements are getting higher and higher. OBJECTIVES: In order to study the management accounting information analysis platform based on Artificial Intelligence (AI) and realize the goal of accounting computerization, the application of AI in expert system is applied to the field of accounting information analysis. METHODS: The combination of subsystems is applied to the construction of AI accounting information Web system, and the feasibility analysis of its theory and technology is carried out. RESULTS: The results show that its effect is obvious: accelerating the flow of all information and promoting the change of enterprise management mode. Moreover, compared with the traditional system algorithm, the accuracy of the system model is improved by 6% and the time delay is reduced by 9ms, which makes the overall management level of the enterprise further improved, the scope of enterprise competition further expanded, the cost of enterprise saved

scholarly journals An Adaptive Optimization Method Based on Learning Rate Schedule for Neural Networks

2021 ◽  
Vol 11 (2) ◽  
pp. 850
Author(s):  
Dokkyun Yi ◽  
Sangmin Ji ◽  
Jieun Park
Keyword(s):  
Artificial Intelligence ◽  
Cost Function ◽  
Numerical Experiments ◽  
Global Minimum ◽  
Optimization Method ◽  
Learning Method ◽  
Adaptive Optimization ◽  
The Cost ◽  
Proof Of Convergence ◽  
Learning Data

Artificial intelligence (AI) is achieved by optimizing the cost function constructed from learning data. Changing the parameters in the cost function is an AI learning process (or AI learning for convenience). If AI learning is well performed, then the value of the cost function is the global minimum. In order to obtain the well-learned AI learning, the parameter should be no change in the value of the cost function at the global minimum. One useful optimization method is the momentum method; however, the momentum method has difficulty stopping the parameter when the value of the cost function satisfies the global minimum (non-stop problem). The proposed method is based on the momentum method. In order to solve the non-stop problem of the momentum method, we use the value of the cost function to our method. Therefore, as the learning method processes, the mechanism in our method reduces the amount of change in the parameter by the effect of the value of the cost function. We verified the method through proof of convergence and numerical experiments with existing methods to ensure that the learning works well.

Balqis restaurant: how to move on?

2017 ◽  
Vol 7 (3) ◽  
pp. 1-19
Author(s):  
Farzana Quoquab ◽  
Shazwani Binti Ahmad ◽  
Wan Nurul Syazwani Binti Wan Danial ◽  
Jihad Mohammad
Keyword(s):  
Subject Area ◽  
Marketing Mix ◽  
Business Success ◽  
Strategic Decisions ◽  
Gradual Improvement ◽  
Content Type ◽  
To Come ◽  
Set Up ◽  
The Right ◽  
The Cost

Subject area This case can be used in marketing management as well as consumer behaviour courses. Study level/applicability This case is suitable to use in advanced undergraduate levels, MBA and MSc in marketing courses that cover topics related to market segmentation and marketing mix strategies. Case overview This case highlights the dilemma of an entrepreneur and a manager of a restaurant who were to take a decision about the sustainability of their restaurant business. Balqis Restaurant was owned by Danny who was a retiree from Telekom Malaysia. He wanted to open a restaurant business after he came back from his long holiday trip. He conducted market research to find a suitable place to open his Arabic restaurant. He assigned Waleed Masood Abdullah as the manager of Balqis Restaurant. Finally, in June 2010, he opened his long awaited restaurant at Gombak, Kuala Lumpur. The restaurant was known as Qasar before the name was changed to Balqis in 2015 because of copyright issues related to Saba’ restaurant at Cyberjaya. The restaurant was well managed under Danny’s supervision for 4 years and successfully won customers’ hearts and loyalty before he decided to give full responsibility to Waleed in March 2014. Danny trusted Waleed because he taught and trained him. However, under Waleed’s management, Balqis started to lose its customers. Waleed also started to branch out the restaurant to different places in different states; one in Ipoh, and the other in Perak. He invested much money on renovation for all three branches, but one of the restaurants closed down in September 2014. This is because of the fact that they could no longer bear the cost of operations for the restaurant. However, he failed to learn from the mistake; they set up another restaurant, which was in Kuantan, in the same month. The sales were not that encouraging but it did show gradual improvement; yet, they once again sold it to another Arab businessman. Waleed realized his failure in managing the restaurant business in August 2015. He again opted to open another new branch which was questioned by Danny. He was in a rush to open it by the end of December 2015 to ensure that the additional profits from the current restaurants could cover the variables costs if the new restaurants were launched. Based on that, the owner had to make a decision about whether a new branch should be opened or whether they should just retain their restaurant in Gombak. Expected learning outcomes The learning objectives of using this case are as follows. 1. Knowledge enhancement: to help students in understanding the problems faced by a restaurant in expanding its market; to make students aware that a properly blended marketing mix is the key to business success and to broaden students’ views and understanding in targeting the proper market segment in formulating an effective marketing strategy. 2. Skills building: to be able to identify the best marketing strategic decisions to manage the restaurant business for its survival and to develop students’ ability to analyse the existing situation to come up with a viable and effective solution. 3. Attitudinal: to help the students to have intellectual openness in accepting different ways of finding solutions for a particular problem and to assist students in making the right move at the right time. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 8: Marketing.

scholarly journals RESEARCH OF QUALITY FORMATION OF TRANSPORT SERVICES BY PASSENGER TRANSPORT ENTERPRISES OF EU

2021 ◽  
Vol 49 (2) ◽  
pp. 122-130
Author(s):  
Nazarenko I ◽  
Keyword(s):  
Quality Criteria ◽  
Modern Society ◽  
Enterprise Management ◽  
Passenger Transport ◽  
Global Trends ◽  
Transport Services ◽  
Object Of Study ◽  
The Cost ◽  
Transport Complex

The article examines the processes, criteria and factors to ensure the quality of passenger transport services. Object of study - processes to ensure the quality of passenger transport services in the context of European integration of Ukraine. Purpose - a study of the world experience in the formation of the concept of quality of transport services, summarizing the main factors that affect the quality of transport services, as well as the main criteria affecting the qualitative characteristics of the services of the transport. Method study - generalization of fundamental works of Ukrainian and foreign scientists of economists is in the internal checking system, dialectical going, fundamental positions of economic theory, system-logical approach near research of the economic phenomena and processes. Satisfaction the needs of society and economy of passenger transport services depends on the quality and timeliness of those services. Questions of quality passenger transport services are interested in users of transport services, companies providing them. However, the requirements and the basic criteria for assessing the quality they are different. If the passenger transport enterprise interested in providing their services with minimal effort and money, the service users in their assessment pay attention not only on the cost of services, but also on transport safety, comfort, delivery time, etc.. The quality of the transport concept of integrated services, which is constantly being developed and improved. Global trends show that the quality of transport services must ensure the needs and expectations of consumers. Accordingly, it is increasing the importance of defining the qualities that affect the quality of service. Given the transient and dynamic nature of modern society and the lifestyle of the main consumers of the services the system factors and quality criteria must be flexible and dynamic to meet the industry's competitiveness on the European market of services. Awareness of the main criteria for assessing the quality of services will help to identify potential strengths and weaknesses. This will help improve not only the quality but also the process of enterprise management, industry, improve customer satisfaction of services received, will increase competitiveness. The results of the article can be inculcated in-process services of enterprises of a transport complex. KEYWORDS: QUALITY, TRANSPORT SERVICE. CRITERIA of QUALITY, TRANSPORT.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

scholarly journals PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Phamela D Tampubolon ◽  
David Paul Elia Saerang ◽  
Agus Toni Poputra
Keyword(s):  
Research Method ◽  
Accounting Information ◽  
Third Party ◽  
Economic Conditions ◽  
Short Term ◽  
Descriptive Research ◽  
Course Of Action ◽  
Management Measure ◽  
The Cost

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.

Cost-effectiveness of AI in medicine from a clinical, technical, and economic perspective: A scoping review and a framework of analysis (Preprint)

2021 ◽  
Author(s):  
Jesus Gomez Rossi ◽  
Ben Feldberg ◽  
Joachim Krois ◽  
Falk Schwendicke
Keyword(s):  
Artificial Intelligence ◽  
Cost Effectiveness ◽  
Scientific Literature ◽  
Economic Aspects ◽  
Inclusion Criteria ◽  
Economic Perspective ◽  
Health Policy Analysis ◽  
The Cost ◽  
The Relationship ◽  
Potential Use

BACKGROUND Research and Development (R&D) of Artificial Intelligence (AI) in medicine involve clinical, technical and economic aspects. Better understanding the relationship between these dimensions seems necessary to coordinate efforts of R&D among stakeholders. OBJECTIVE To assess systematically existing literature on the cost-effectiveness of Artificial Intelligence (AI) from a clinical, technical and economic perspective. METHODS A systematic literature review was conducted to study the cost-effectiveness of AI solutions and summarised within a scoping framework of health policy analysis developed to study clinical, technical and economic dimensions. RESULTS Of the 4820 eligible studies, 13 met the inclusion criteria. Internal medicine and emergency medicine were the most studied clinical disciplines. Technical R&D aspects have not been uniformly disclosed in the studies we analysed. Monetisation aspects such as payment models assumed have not been reported in the majority of cases. CONCLUSIONS Existing scientific literature on the cost-effectiveness of AI currently does not allow to draw conclusive recommendations. Further research and improved reporting on technical and economic aspects seem necessary to assess potential use-cases of this technology, as well as to secure reproducibility of results. CLINICALTRIAL Not applicable

scholarly journals Using Artificial Intelligence to classify Jobseekers: The Accuracy-Equity Trade-off

2020 ◽  
pp. 1-19
Author(s):  
SAM DESIERE ◽  
LUDO STRUYVEN
Keyword(s):  
Artificial Intelligence ◽  
Maximum Level ◽  
Employment Services ◽  
Trade Off ◽  
The Public ◽  
Foreign Origin ◽  
Trade Offs ◽  
Graphical Tool ◽  
The Cost

Abstract Artificial intelligence (AI) is increasingly popular in the public sector to improve the cost-efficiency of service delivery. One example is AI-based profiling models in public employment services (PES), which predict a jobseeker’s probability of finding work and are used to segment jobseekers in groups. Profiling models hold the potential to improve identification of jobseekers at-risk of becoming long-term unemployed, but also induce discrimination. Using a recently developed AI-based profiling model of the Flemish PES, we assess to what extent AI-based profiling ‘discriminates’ against jobseekers of foreign origin compared to traditional rule-based profiling approaches. At a maximum level of accuracy, jobseekers of foreign origin who ultimately find a job are 2.6 times more likely to be misclassified as ‘high-risk’ jobseekers. We argue that it is critical that policymakers and caseworkers understand the inherent trade-offs of profiling models, and consider the limitations when integrating these models in daily operations. We develop a graphical tool to visualize the accuracy-equity trade-off in order to facilitate policy discussions.

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