The invention provides a management accounting
cost control and optimization method based on
machine learning, and belongs to the technical field of management accounting systems. The method comprises the following steps: S1, data collection and preprocessing: collecting enterprise historical cost data, and preprocessing the data; s2,
feature extraction and selection: extracting features related to the cost by using a
machine learning technology, and screening features having significant influence on the cost through a
feature selection method; s3, constructing a
machine learning model: constructing the
machine learning model based on the extracted features; s4,
cost prediction and optimization: performing
cost prediction on new data by using the trained model, optimizing the prediction cost, and realizing the target of
cost control; and S5, decision support and feedback. According to the method, the accuracy of
cost prediction is improved through a
machine learning technology, a flexible personalized optimization scheme is provided, the model can be continuously optimized, and enterprise managers are helped to make scientific decisions, so that risks are reduced, and profits are increased.