A data mining algorithm-based approach to accounting for enterprise operating costs
This paper first proposes an enterprise operation costing method based on C4.5 optimization algorithm, which uses Taylor series to simplify the logarithmic operation and reduce the calculation time of the algorithm. The mean value of GINI index is used to eliminate the influence of inter-attribute c...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-01-01
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| Series: | Applied Mathematics and Nonlinear Sciences |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/amns-2024-0232 |
| _version_ | 1797303078777520128 |
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| author | Zhang Yuan Wang Hui Wu Jian Chen Xuemei |
| author_facet | Zhang Yuan Wang Hui Wu Jian Chen Xuemei |
| author_sort | Zhang Yuan |
| collection | DOAJ |
| description | This paper first proposes an enterprise operation costing method based on C4.5 optimization algorithm, which uses Taylor series to simplify the logarithmic operation and reduce the calculation time of the algorithm. The mean value of GINI index is used to eliminate the influence of inter-attribute correlation, dig deeper into the cost data, ensure the reliability and accuracy of the cost data, and thus improve the correct rate of cost accounting. Then the C4.5 algorithm and the C4.5 optimization algorithm are applied to the actual case of cost prediction and cost accounting of a city construction enterprise to compare the accuracy of the two algorithms. The dataset is used to iterate through the two algorithms to test and analyze their performance and global balance. The results show that the C4.5 optimization algorithm’s accounting value for each item is consistent with the actual value, and the accounting error is only 0.1%. The C4.5 algorithm has an accounting error rate of approximately 8%. The errors of both costing methods decreased to different degrees when the number of iterations increased from 10 to 100. The error of C4.5 algorithm decreases from 0.325 to 0.07. The error of C4.5 optimization algorithm decreases from 0.28 to 0.05. The error rate of the enterprise costing method of the C4.5 optimization algorithm is less, and the global balance is better. |
| first_indexed | 2024-03-07T23:47:49Z |
| format | Article |
| id | doaj.art-0fa04bfe4ffd49199ec4f6377cc74333 |
| institution | Directory Open Access Journal |
| issn | 2444-8656 |
| language | English |
| last_indexed | 2024-03-07T23:47:49Z |
| publishDate | 2024-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Applied Mathematics and Nonlinear Sciences |
| spelling | doaj.art-0fa04bfe4ffd49199ec4f6377cc743332024-02-19T09:03:36ZengSciendoApplied Mathematics and Nonlinear Sciences2444-86562024-01-019110.2478/amns-2024-0232A data mining algorithm-based approach to accounting for enterprise operating costsZhang Yuan0Wang Hui1Wu Jian2Chen Xuemei31Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.1Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.1Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.1Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.This paper first proposes an enterprise operation costing method based on C4.5 optimization algorithm, which uses Taylor series to simplify the logarithmic operation and reduce the calculation time of the algorithm. The mean value of GINI index is used to eliminate the influence of inter-attribute correlation, dig deeper into the cost data, ensure the reliability and accuracy of the cost data, and thus improve the correct rate of cost accounting. Then the C4.5 algorithm and the C4.5 optimization algorithm are applied to the actual case of cost prediction and cost accounting of a city construction enterprise to compare the accuracy of the two algorithms. The dataset is used to iterate through the two algorithms to test and analyze their performance and global balance. The results show that the C4.5 optimization algorithm’s accounting value for each item is consistent with the actual value, and the accounting error is only 0.1%. The C4.5 algorithm has an accounting error rate of approximately 8%. The errors of both costing methods decreased to different degrees when the number of iterations increased from 10 to 100. The error of C4.5 algorithm decreases from 0.325 to 0.07. The error of C4.5 optimization algorithm decreases from 0.28 to 0.05. The error rate of the enterprise costing method of the C4.5 optimization algorithm is less, and the global balance is better.https://doi.org/10.2478/amns-2024-0232c4.5 optimization algorithmdata miningcost accountingcost predictionaccounting error05c85 |
| spellingShingle | Zhang Yuan Wang Hui Wu Jian Chen Xuemei A data mining algorithm-based approach to accounting for enterprise operating costs Applied Mathematics and Nonlinear Sciences c4.5 optimization algorithm data mining cost accounting cost prediction accounting error 05c85 |
| title | A data mining algorithm-based approach to accounting for enterprise operating costs |
| title_full | A data mining algorithm-based approach to accounting for enterprise operating costs |
| title_fullStr | A data mining algorithm-based approach to accounting for enterprise operating costs |
| title_full_unstemmed | A data mining algorithm-based approach to accounting for enterprise operating costs |
| title_short | A data mining algorithm-based approach to accounting for enterprise operating costs |
| title_sort | data mining algorithm based approach to accounting for enterprise operating costs |
| topic | c4.5 optimization algorithm data mining cost accounting cost prediction accounting error 05c85 |
| url | https://doi.org/10.2478/amns-2024-0232 |
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