Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning
The management control system aids administrators in guiding a business toward its organizational plans; as a result, management control is primarily concerned with the execution of the plan and plans. Financial and nonfinancial criteria are used to create management control systems. The financial e...
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| Format: | Article |
| Language: | English |
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Wiley
2022-01-01
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| Series: | Complexity |
| Online Access: | http://dx.doi.org/10.1155/2022/2295105 |
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| _version_ | 1832550413574864896 |
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| author | Amir Yousefpour Hamid Mazidabadi Farahani |
| author_facet | Amir Yousefpour Hamid Mazidabadi Farahani |
| author_sort | Amir Yousefpour |
| collection | DOAJ |
| description | The management control system aids administrators in guiding a business toward its organizational plans; as a result, management control is primarily concerned with the execution of the plan and plans. Financial and nonfinancial criteria are used to create management control systems. The financial element focuses on net income, earnings, and other financial metrics. The two components of leadership strategy in this study are cost and differentiation, which highlight the strategy of differentiation in attaining higher quality due to the robust strategy’s attention on a particular area of the company. In this study, we presented a novel method named deep interaction neural network to predict the performance of the manufacturing companies based on their leading competitors using features cost leadership and differentiation strategies. Moreover, the management control system is classified into two financial and nonfinancial factors based on machine learning methods. Based on the results, the presented factors can accurately estimate the company’s performance based on management control criteria with a 93.48% R-square. Moreover, it can be seen that the DT method is presented with higher classification performance values. |
| format | Article |
| id | doaj-art-490837a4381e4ee4a253bfebf9e27a06 |
| institution | Kabale University |
| issn | 1099-0526 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Wiley |
| record_format | Article |
| series | Complexity |
| spelling | doaj-art-490837a4381e4ee4a253bfebf9e27a062025-02-03T06:06:53ZengWileyComplexity1099-05262022-01-01202210.1155/2022/2295105Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine LearningAmir Yousefpour0Hamid Mazidabadi Farahani1School of Civil EngineeringSchool of Civil EngineeringThe management control system aids administrators in guiding a business toward its organizational plans; as a result, management control is primarily concerned with the execution of the plan and plans. Financial and nonfinancial criteria are used to create management control systems. The financial element focuses on net income, earnings, and other financial metrics. The two components of leadership strategy in this study are cost and differentiation, which highlight the strategy of differentiation in attaining higher quality due to the robust strategy’s attention on a particular area of the company. In this study, we presented a novel method named deep interaction neural network to predict the performance of the manufacturing companies based on their leading competitors using features cost leadership and differentiation strategies. Moreover, the management control system is classified into two financial and nonfinancial factors based on machine learning methods. Based on the results, the presented factors can accurately estimate the company’s performance based on management control criteria with a 93.48% R-square. Moreover, it can be seen that the DT method is presented with higher classification performance values.http://dx.doi.org/10.1155/2022/2295105 |
| spellingShingle | Amir Yousefpour Hamid Mazidabadi Farahani Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning Complexity |
| title | Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning |
| title_full | Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning |
| title_fullStr | Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning |
| title_full_unstemmed | Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning |
| title_short | Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning |
| title_sort | prediction and classification of financial criteria of management control system in manufactories using deep interaction neural network dinn and machine learning |
| url | http://dx.doi.org/10.1155/2022/2295105 |
| work_keys_str_mv | AT amiryousefpour predictionandclassificationoffinancialcriteriaofmanagementcontrolsysteminmanufactoriesusingdeepinteractionneuralnetworkdinnandmachinelearning AT hamidmazidabadifarahani predictionandclassificationoffinancialcriteriaofmanagementcontrolsysteminmanufactoriesusingdeepinteractionneuralnetworkdinnandmachinelearning |