A Management Accounting Model on Revenue Based on Data Integeration under EC Circumstances

摘要

In traditional accounting, cost is an accumulating process little by little but revenue is realized and recognized on a timeline. Though revenue matches cost, there are different notion about revenue and cost in accounting, which reflects that it is a flaw of traditional accounting theory. Based on the idea of accumulating and assigning cost with the production process and combining the latent customerspsila state transformation under electronic commerce (EC) circumstances, the author present that revenue realization be a process and not be a point-in-time. Combining the data in EC and using the Markov process, this paper establishes a Revenue process model under electronic commerce (EC) circumstances, which integrates the data produced in different period of the process of revenue realization. Finally, this paper illustrate the method of forecasting revenue in management accounting under electronic commerce (EC) circumstances and the feasibility of advancing the time of revenue recognition in financial accounting. The use of this model can change the performance management and analysis process and change the business-to-business service control method.