Abstract
The integration of Artificial Intelligence (AI) into Activity-Based Costing (ABC) systems represents a transformative shift in cost accounting methodologies, addressing the limitations of traditional ABC systems in handling complexity and large data volumes. AI-driven ABC systems leverage advanced algorithms, machine learning, and data analytics to enhance cost allocation precision, automate routine processes, and provide actionable insights into cost behaviors. This study explores the practical applications of AI-powered ABC systems in modern enterprises, focusing on their ability to improve cost accuracy, optimize operational efficiency, and support strategic decision-making. By dynamically adapting to changes in business structures and market conditions, these systems offer real-time, data-driven solutions for effective resource allocation and profitability analysis. Through the examination of algorithmic frameworks and real-world case studies, this research demonstrates how AI can deliver measurable outcomes, fundamentally reshape cost management practices, and align with broader organizational objectives such as innovation, scalability, and sustainable growth.
Published Version
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