摘要
大数据背景下,企业管理系统的信息处理速度和精确度均在不断提升,各类信息的信息化成本也在逐渐降低。论文从战略管理会计的发展历程着手,对大数据背景下其优化发展方面的问题进行了分析探究,希望对推进相关工作的优化落实和促进企业财务管理工作的转型改革有所帮助。
Under the background of big data,the speed and accuracy of information processing of enterprise management system are constantly improving,and the informatization cost of all kinds of information is also gradually reducing.Starting from the development process of strategic management accounting,this paper analyzes and explores the problems of its optimization and development under the background of big data,hoping to help promote the optimization and implementation of relevant work and promote the transformation and reform of enterprise financial management.
作者
柏海燕
BAI Hai-yan(Shandong College of Economics and Business,Weifang 261011,China;Xinhan University,Uijeongbu 480701,South Korea)
出处
《中小企业管理与科技》
2019年第34期114-115,共2页
Management & Technology of SME
关键词
大数据
企业
战略管理会计
发展路径
big data
enterprise
strategic management accounting
development path