AI-Driven Forecasting in Management Accounting: Model Construction and Implementation for Strategic Decision Support

In today’s rapidly evolving business environment, enterprises face unprecedented competitive pressures and complexities, necessitating efficient and precise strategic decision-making capabilities. Management accounting, as the core of internal corporate management, plays a critical role in optimizing resource allocation, long-term planning, and formulating market competition strategies. This paper explores the application of Artificial Intelligence (AI) in management accounting, aiming to analyze the current state of AI in management accounting, examine its role in supporting external strategic decisions, and develop an AI-driven strategic forecasting and analysis model. The findings indicate that AI technology, through its advanced data processing and analytical capabilities, significantly enhances the efficiency and accuracy of management accounting, optimizes internal resource allocation, and strengthens enterprises’ market competitiveness.