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文件名称：亨格瑞成本与管理会计（第16版） 课件Chapter 11 Data Analytic Thinking and Prediction.pptx
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更新时间：2025-03-26
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CostAccountingSeventeenthEdition,GlobalEditionChapter11DataAnalyticThinkingandPredictionCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)11.1Explainhowmanagementaccountantscanworkwithdatascientiststocreatevalue11.2Identifythequestionsmanagementwantstoaskandtherelevantdata11.3Explaintheelementsofadecisiontreemodel11.4Describehowtorefineadecisiontreemodeltoensurethedatarepresentthebusinesscontext11.5Explainhowtovalidatethepredictionsoffullversusrefineddecisiontrees

LearningObjectives(2of2)11.6Evaluatethepredictionsofdifferentdatasciencemodelstochoosethebestoneforthebusinessneedandvisualizeandcommunicatemodelinsights11.7Describehowtouseanddeploydatasciencemodels

DataScienceandManagementAccountingManagersrelyondatascienceandpredictivemodelingtoaiddecisionmaking.Datasciencereferstotheuseofdataanalyticstodrawconclusionsfromdata.Predictivemodelingisadatasciencetechniqueusedtomakepredictionsbasedonpastorcurrentdata.Managementaccountantsneedtounderstandsomeofthecomputerscienceandstatisticstoolsusedindatasciencesothattheycaneffectivelyinteractwithothermembersofthedatascienceteam.

ComponentsofDataScienceExhibit11.1ComponentsofDataScience

UsingDatatoCreateValueThischapterfocusesonpredictingfuturerevenuesandcosts.Managementaccountantsworkwithdatascientiststocreatevalueacrossallpartsofthevaluechain.ExamplesTheyusedatatoidentifywhatproductdesigndecisionsandmanufacturingparametersresultinproductdefects.Acost–benefitanalysisisperformedtoevaluatewhetherthecompanyshouldspendadditionalresourcestochangedesignsorimplementnewmanufacturingcontrols.

DataScienceFrameworkThedatascienceframework:Aseven-stepdecision-makingprocess:Gainabusinessunderstandingoftheproblem.Obtainandexploredata.Preparedata.Builda