Analysis of Enterprise Accounting Data Management Evaluation Model Based on Maturity Modeling

被引：0

作者：

Duan F. ^{[1
]}

机构：

[1] Finance Department, China Railway First Survey and Design Institute Group Co., Ltd., Shaanxi, Xi’an

来源：

Applied Mathematics and Nonlinear Sciences | 2024年 / 9卷 / 01期

关键词：

Business accounting; Data management; Fuzzy object evaluations; Key process domains; Maturity model;

D O I：

10.2478/amns.2023.2.01110

中图分类号：

学科分类号：

摘要：

This paper takes the capability of accounting data management in Company D as the research object and constructs a maturity model of accounting data management. The idea of the maturity model’s gradient is used to divide key process domains and practices and then create a set of accounting data management index systems. Meanwhile, the fuzzy element evaluation and analysis method is applied to the evaluation of accounting data management maturity of enterprises, and “maturity level, evaluation index, and quantitative value” are defined as the basic elements of fuzzy elements. Finally, based on the evaluation results, the evaluation indicators at all levels of the accounting data management maturity model of Company D are analyzed. The results show that the evaluation value of the cost management capability and decision support capability of Company D is 3.1678 and 2.9518, which can ensure the authenticity, timeliness and reliability of accounting data to a certain extent. This paper provides new ideas for the research of enterprise accounting management evaluation, which has certain theoretical significance and practical value. © 2023 Fei Duan, published by Sciendo.

引用

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