{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,13]],"date-time":"2026-01-13T21:54:21Z","timestamp":1768341261010,"version":"3.49.0"},"reference-count":23,"publisher":"World Scientific Pub Co Pte Ltd","issue":"03","funder":[{"name":"Audit Research Team Platform project of Guangdong University of Foreign Studies Nanguo Business School","award":["2019NGKY006"],"award-info":[{"award-number":["2019NGKY006"]}]},{"name":"Philosophy and Social Science Co-construction Project of Guangzhou city","award":["2021GZGJ83"],"award-info":[{"award-number":["2021GZGJ83"]}]},{"name":"Feature innovation project of colleges and universities in Guangdong province","award":["2020KTSCX163"],"award-info":[{"award-number":["2020KTSCX163"]}]},{"name":"Feature innovation project of colleges and universities in Guangdong province","award":["2018KTSCX256"],"award-info":[{"award-number":["2018KTSCX256"]}]},{"name":"Guangdong BaiyunUniversity key project","award":["2019BYKYZ02"],"award-info":[{"award-number":["2019BYKYZ02"]}]},{"name":"special project in key fields of colleges and universities in Guangdong province","award":["2020ZDZX3009"],"award-info":[{"award-number":["2020ZDZX3009"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["J CIRCUIT SYST COMP"],"published-print":{"date-parts":[[2023,2]]},"abstract":"<jats:p> The price of the product has a great impact on the market competitiveness of the product. The manager can adjust the operation strategy according to the cost information of the product, cut costs, adjust the market decision and make the product more competitive in the market. Therefore, the research of product costing method has a very important significance. Considering that the physical resources in the processing of the virtual network mapping (VNM) fragment embedded in the request are rejected, and the problem of physical resource usage is weakened, a VNM algorithm based on the optimal subnet edge matching algorithm is proposed. After the VNM request is coarsened to the subnet, the breadth-first search algorithm is used to create the physical subnet candidate set, and the constraints of the virtual node and the coarsening network topology are complied with. The simulation results show that the proposed algorithm reduces the number of link mapping hops and can improve the acceptance rate and cost-benefit ratio of virtual networks. First of all, this paper analyzes the research background of manufacturing cost calculation and the research situation at home and abroad, discusses the advantages and disadvantages of standard cost calculation and studies and analyzes the principles, advantages and disadvantages of standard cost calculation in daily business activities. Second, design a new mathematical accounting model based on the mathematical model of standard cost calculation in daily business activities. This combines the advantages of standard costing and time-based activity costing, and provides theoretical support for manufacturing companies to use this accounting method. Finally, the research results of this paper are summarized, and the shortcomings of this paper are analyzed. Cost\u00a0accounting\u00a0method needs to be further studied. <\/jats:p>","DOI":"10.1142\/s0218126623500421","type":"journal-article","created":{"date-parts":[[2022,8,8]],"date-time":"2022-08-08T03:26:37Z","timestamp":1659929197000},"source":"Crossref","is-referenced-by-count":2,"title":["Application of Virtual Network Mapping Algorithm Based on Optimal Subnet in Enterprise Cost Accounting Platform"],"prefix":"10.1142","volume":"32","author":[{"given":"Haiyan","family":"Wu","sequence":"first","affiliation":[{"name":"School of Management, South China Business College, Guangdong University of Foreign Studies, Guangzhou 510545, GuangDong, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Xiao","family":"Li","sequence":"additional","affiliation":[{"name":"Faculty of Metallurgical and Energy Engineering, Kunming University of Science and Technology Kunming 650093, Yunnan, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8903-4474","authenticated-orcid":false,"given":"Yongjun","family":"Qi","sequence":"additional","affiliation":[{"name":"Faculty of Megadate and Computing, Guangdong Baiyun University, Guangzhou 510450, GuangDong, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"HaiLin","family":"Tang","sequence":"additional","affiliation":[{"name":"Faculty of Megadate and Computing, Guangdong Baiyun University, Guangzhou 510450, GuangDong, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Shukun","family":"Zhang","sequence":"additional","affiliation":[{"name":"Faculty of Megadate and Computing, Guangdong Baiyun University, Guangzhou 510450, GuangDong, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"219","published-online":{"date-parts":[[2022,9,9]]},"reference":[{"key":"S0218126623500421BIB001","first-page":"1584","volume-title":"IEEE\/ACM Int. Conf. Advances in Social Networks Analysis and Mining","author":"Amelio A.","year":"2015"},{"key":"S0218126623500421BIB002","doi-asserted-by":"crossref","first-page":"2225","DOI":"10.1109\/IJCNN.2002.1007487","volume-title":"Proc. 2002 Int. Joint Conf. Neural Networks. (IJCNN\u201902) (Cat. No. 02CH37290)","author":"Bezdek J. C.","year":"2002"},{"key":"S0218126623500421BIB003","doi-asserted-by":"crossref","first-page":"4071","DOI":"10.1007\/s13369-017-2788-4","volume":"43","author":"Bhatnagar V.","year":"2018","journal-title":"Arab J. Sci. Eng."},{"key":"S0218126623500421BIB004","doi-asserted-by":"publisher","DOI":"10.1007\/s10626-006-6177-5"},{"key":"S0218126623500421BIB005","first-page":"1410","volume":"8","author":"Devisetty S. D. P.","year":"2019","journal-title":"Int. J. Innov. Technol. Explor. Eng."},{"key":"S0218126623500421BIB006","doi-asserted-by":"crossref","first-page":"3775","DOI":"10.1007\/s12652-019-01343-w","volume":"10","author":"Fasee U.","year":"2019","journal-title":"J. Ambient Intell. Human Comput."},{"key":"S0218126623500421BIB007","doi-asserted-by":"crossref","first-page":"3795","DOI":"10.1007\/s12652-019-01292-4","volume":"10","author":"Fakhri A.","year":"2019","journal-title":"J. Ambient Intell. Human Comput."},{"key":"S0218126623500421BIB008","doi-asserted-by":"crossref","first-page":"179","DOI":"10.1007\/s12525-015-0196-8","volume":"25","author":"Gretzel U.","year":"2015","journal-title":"Electron Mark."},{"key":"S0218126623500421BIB009","doi-asserted-by":"publisher","DOI":"10.1108\/IJRDM-06-2013-0119"},{"key":"S0218126623500421BIB010","doi-asserted-by":"crossref","first-page":"813","DOI":"10.1109\/TKDE.2011.33","volume":"24","author":"Havens T. C.","year":"2011","journal-title":"IEEE Trans. Knowl. Data Eng."},{"key":"S0218126623500421BIB011","doi-asserted-by":"crossref","first-page":"2372","DOI":"10.1109\/TCYB.2015.2477416","volume":"46","author":"Kumar D.","year":"2015","journal-title":"IEEE Trans. Cybernet."},{"key":"S0218126623500421BIB012","first-page":"16","volume":"10","author":"Mishra N.","year":"2018","journal-title":"Int. J. Intell. Syst. Appl."},{"key":"S0218126623500421BIB013","doi-asserted-by":"publisher","DOI":"10.1016\/j.ipm.2009.09.007"},{"key":"S0218126623500421BIB014","first-page":"490","volume":"10","author":"Prasad K. R.","year":"2019","journal-title":"Int. J. Adv. Comput. Sci. Appl."},{"key":"S0218126623500421BIB015","doi-asserted-by":"crossref","first-page":"102","DOI":"10.1007\/s13198-015-0342-x","volume":"7","author":"Reddy B. E.","year":"2016","journal-title":"Int. J. Syst. Assurance Eng. Manag."},{"key":"S0218126623500421BIB016","first-page":"1","volume-title":"2016 23rd Int. Conf. Telecommunications (ICT)","author":"Sechelea A.","year":"2016"},{"key":"S0218126623500421BIB017","first-page":"1","volume":"11","author":"Singh N. K.","year":"2018","journal-title":"J. Ambient Intell. Humaniz. Comput."},{"key":"S0218126623500421BIB018","first-page":"1194","volume-title":"Proc. IEEE\/ACM ASONAM","author":"Soler J. M.","year":"2012"},{"key":"S0218126623500421BIB019","doi-asserted-by":"crossref","first-page":"959","DOI":"10.1109\/TPAMI.2011.174","volume":"34","author":"Tang H.","year":"2011","journal-title":"IEEE Trans. Pattern Anal. Mach. Intell."},{"key":"S0218126623500421BIB020","first-page":"2837","volume":"11","author":"Vinh N. X.","year":"2010","journal-title":"J. Mach. Learn. Res."},{"key":"S0218126623500421BIB021","first-page":"977","volume-title":"Proc. 23rd Int. Conf. Machine Learning","author":"Wallach H. M.","year":"2006"},{"key":"S0218126623500421BIB022","doi-asserted-by":"publisher","DOI":"10.1109\/TNN.2005.845141"},{"key":"S0218126623500421BIB023","doi-asserted-by":"publisher","DOI":"10.1109\/TAC.2003.814099"}],"container-title":["Journal of Circuits, Systems and Computers"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.worldscientific.com\/doi\/pdf\/10.1142\/S0218126623500421","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,2,1]],"date-time":"2023-02-01T13:06:50Z","timestamp":1675256810000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.worldscientific.com\/doi\/10.1142\/S0218126623500421"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,9,9]]},"references-count":23,"journal-issue":{"issue":"03","published-print":{"date-parts":[[2023,2]]}},"alternative-id":["10.1142\/S0218126623500421"],"URL":"https:\/\/doi.org\/10.1142\/s0218126623500421","relation":{},"ISSN":["0218-1266","1793-6454"],"issn-type":[{"value":"0218-1266","type":"print"},{"value":"1793-6454","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,9,9]]},"article-number":"2350042"}}