Authors: Sanping Qiu
Addresses: Department of Economics and Management, Jiyuan Vocational and Technical College, Ji'yuan 459000, China
Abstract: Aiming at the problem of low safety factor and long time consuming of cost accounting method for target resource flow, a new cost accounting method for resource flow based on blockchain technology is proposed. The accounting cost existing in the resource flow is classified. The direct cost is directly included in the business cost, and the indirect cost is allocated in the business cost. Finally, the accounting cost of the resource flow is calculated by the operation cost method. The experimental results show that the safety factor of the proposed method meets the requirements of this field, and the accuracy of the experimental process research method has been stable at more than 80%, and the accounting time of the research method is less than 0.2 s, lower than that of the traditional method. According to the experimental results, the proposed method has a wider application prospect.
Keywords: blockchain technology; resource flow; accounting cost; accounting method.
International Journal of Information Technology and Management, 2022 Vol.21 No.1, pp.13 - 29
Received: 28 Dec 2019
Accepted: 12 May 2020
Published online: 01 Mar 2022 *