Optimisation of cost accounting method for resource flow based on blockchain technology

Sanping Qiu

International Journal of Information Technology and Management, 2022, vol. 21, issue 1, 13-29

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. (search for similar items in EconPapers)
Date: 2022
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