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<p>In this paper, we explore the integration of a stochastic input-output model based on uniform distribution into management accounting systems to enhance operational efficiency in enterprises. The model is formulated as the mathematical expression of an input-output table, focusing on the structure of the direct consumption coefficient matrix. By applying this model to the financial data of Y Iron and Steel Enterprise in W City, we evaluate the enterprise’s competitiveness and input-output performance. From 2019 to 2023, the company’s capital rate increased markedly from 0.0235 to 0.0868, reflecting a stronger resilience against lousy debt risks. Furthermore, we observed substantial growth in assets, deposits, and loans, with 2023 figures at 0.4965, 0.5839, and 0.3899, respectively. These metrics highlight the rapid development of the financial market and expansion opportunities. Our analysis demonstrates the utility of input-output models in management accounting to qualitatively assess and optimize product output and sales, thus ensuring greater overall operational efficiency.</p>
</abstract>

In this paper, we explore the integration of a stochastic input-output model based on uniform distribution into management accounting systems to enhance operational efficiency in enterprises. The model is formulated as the mathematical expression of an input-output table, focusing on the structure of the direct consumption coefficient matrix. By applying this model to the financial data of Y Iron and Steel Enterprise in W City, we evaluate the enterprise’s competitiveness and input-output performance. From 2019 to 2023, the company’s capital rate increased markedly from 0.0235 to 0.0868, reflecting a stronger resilience against lousy debt risks. Furthermore, we observed substantial growth in assets, deposits, and loans, with 2023 figures at 0.4965, 0.5839, and 0.3899, respectively. These metrics highlight the rapid development of the financial market and expansion opportunities. Our analysis demonstrates the utility of input-output models in management accounting to qualitatively assess and optimize product output and sales, thus ensuring greater overall operational efficiency.

A study of key techniques in mathematical input-output modeling in the field of management accounting

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

In this paper, we explore the integration of a stochastic input-output model based on uniform distribution into management accounting systems to enhance...

A study of key techniques in mathematical input-output modeling in the field of management accounting

Published Online: May 15, 2024

Page range: -

Received: Jan 27, 2024

Accepted: Apr 07, 2024

DOI: https://doi.org/10.2478/amns-2024-1111

Keywords
Input-output model, Direct consumption coefficient, Uniform distribution, Stochastic input-output, Management accounting

© 2024 Shen Liu, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

A study of key techniques in mathematical input-output modeling in the field of management accounting

Published Online: May 15, 2024

Page range: -

Received: Jan 27, 2024

Accepted: Apr 07, 2024

DOI: https://doi.org/10.2478/amns-2024-1111

KeywordsInput-output model, Direct consumption coefficient, Uniform distribution, Stochastic input-output, Management accounting

© 2024 Shen Liu, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Input-output model, Direct consumption coefficient, Uniform distribution, Stochastic input-output, Management accounting