Before writing a paper, it is suggested to search some papers and materials on related topics on the Internet to see what research predecessors have done on this topic, and whether more professional mathematical tools are needed, whether from a purely logical point of view or a practical point of view.

From this topic, I feel that writing is needed as a branch of accounting. Of course, because the requirements of undergraduate thesis are not high, it is also very useful to do some in-depth research at the undergraduate stage for future development. If the tutor is particularly interested in this subject, he can also follow it.