Article: Integrated design of performance-oriented cost accounting in colleges and universities driven by artificial intelligence Journal: International Journal of Reasoning-based Intelligent Systems (IJRIS) 2026 Vol.18 No.9 pp.25 - 37 Abstract: To resolve disconnected performance assessment and cost accounting systems, and inefficient resource allocation in colleges and universities, this study constructs a performance-oriented integrated cost accounting management system using artificial intelligence technology. The research first combines the functions of teaching, scientific research and management positions, extracts representative and quantifiable performance indicators, and forms a multi-dimensional indicator system. Based on data standardisation and feature engineering processing, the random forest model is introduced to predict the performance score, and the model effect is verified through residual analysis and variable importance ranking. The system links the performance output results with the job cost accounting data, calculates the unit performance output cost, and builds a closed-loop management process of 'accounting - prediction - feedback'. The results show that the artificial intelligence model performs stably in identifying performance differences and optimising cost structures, and the system has good scalability and management decision support capabilities. Inderscience Publishers - linking academia, business and industry through research

Title: Integrated design of performance-oriented cost accounting in colleges and universities driven by artificial intelligence

Authors: Xiaona Cui

Addresses: School of Accounting, Nanjing University of Finance and Economics Hongshan College, Nanjing, 210000, China

Abstract: To resolve disconnected performance assessment and cost accounting systems, and inefficient resource allocation in colleges and universities, this study constructs a performance-oriented integrated cost accounting management system using artificial intelligence technology. The research first combines the functions of teaching, scientific research and management positions, extracts representative and quantifiable performance indicators, and forms a multi-dimensional indicator system. Based on data standardisation and feature engineering processing, the random forest model is introduced to predict the performance score, and the model effect is verified through residual analysis and variable importance ranking. The system links the performance output results with the job cost accounting data, calculates the unit performance output cost, and builds a closed-loop management process of 'accounting - prediction - feedback'. The results show that the artificial intelligence model performs stably in identifying performance differences and optimising cost structures, and the system has good scalability and management decision support capabilities.

Keywords: artificial intelligence; AI; performance-oriented cost accounting integrated system; university management.

DOI: 10.1504/IJRIS.2026.152189

International Journal of Reasoning-based Intelligent Systems, 2026 Vol.18 No.9, pp.25 - 37

Received: 05 Nov 2025
Accepted: 05 Jan 2026
Published online: 10 Mar 2026 *

Title: Integrated design of performance-oriented cost accounting in colleges and universities driven by artificial intelligence

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