International Journal of Business Management and Economics and Trade, 2026, 7(2); doi: 10.38007/IJBMET.2026.070209.
Luwen Zhang
Tax Department, Gallacher, Bosen & Goodman, PLLC, Mesa, 85210, Arizona, USA
Procurement, production, inventory, and sales flow processing interact with each other, but traditional cost management focuses more on post-event accounting and struggles to directly support rolling decision-making. Based on two sets of normal operation transaction records from ERPsim, this study constructs a standardized process cost chain within the ERP process boundary. The study uses a rolling-up quantile LightGBM to generate P10, P50, and P90 demand scenarios and compares the high-buffer moving average rule, the service-constrained expected cost strategy, and the risk screening strategy among 847 shared strategies. Two cross-operation online replays show that the quantile LightGBM's P50 prediction WMAPE is 43.85% and 38.74%, respectively, slightly lower than the moving average. The risk screening strategy does not consistently outperform the high-buffer rule calibrated during development: in MAS1→MAS2, it is inferior in cost, immediate fulfillment rate, and actual record box CVaR90; in MAS2→MAS1, its cost is only 0.30% lower, the difference is not significant, and the tail cost is higher. The results indicate that a slight decrease in prediction error does not automatically translate into operational benefits. When using complex controls, enterprises also need to make judgments based on service buffers, procurement lead times, and tail risks .
End-to-End Operating Cost; ERP Process Simulation; Quantile LightGBM; ε-Constraint Method; Rolling Control
Luwen Zhang. Research on Cross-Border Tax Compliance Management and Risk Prevention and Control of Enterprises under the Background of Global Tax Transparency. International Journal of Business Management and Economics and Trade (2026), Vol. 7, Issue 2: 81-91. https://doi.org/10.38007/IJBMET.2026.070209.
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