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http://dx.doi.org/10.22156/CS4SMB.2020.10.05.008

Cost Management Optimization Based on RPA for Management Accounting  

Kim, Kyung-ihl (Department of Convergence Management, Korea National University of Transportation)
Publication Information
Journal of Convergence for Information Technology / v.10, no.5, 2020 , pp. 8-15 More about this Journal
Abstract
Due to the advance of artificial intelligence, wide use of RPA(Robotic Process Automation) became inevitable. The purpose of this study is to seek cost management optimization based on RPA which has automatic collection of cost information, timeliness and flexibility. The cost management system based on RPA will be able to optimize and improve the cost management process through the cross-system of cost information recognition and the cloud platform. Following the review of previous researches on the benefit of the RPA-related technology along with the investigation on the problems of current cost management system, this study will suggest a way to adopt RPA to optimize cost management system for the implement of strategic management accounting to support management decision making.
Keywords
RPA; Manufacturing data; Robotics; Cost accounting system; Strategic Management Accounting;
Citations & Related Records
Times Cited By KSCI : 6  (Citation Analysis)
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