Abstract

The integration of Artificial Intelligence (AI) into Activity-Based Costing (ABC) systems represents a pivotal transformation in cost accounting methodologies. This paper explores the practical application of AI-driven ABC systems in modern enterprises, emphasizing their impact on improving cost allocation precision, operational efficiency, and strategic decision-making. Through a thorough examination of algorithmic frameworks, comprehensive case studies, and measurable outcomes, this study demonstrates how AI can fundamentally reshape cost management practices and support broader organizational objectives.

Keywords: Artificial intelligence, Activity-based costing, Cost allocation, Predictive analytics, Real-time analytics, Operational efficiency