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大数据时代饲料企业管理会计面临的困境与突破 被引量:11

The dilemma and breakthrough facing the management accounting of feed enterprises in the era of big data
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摘要 互联网的广泛应用标志着我们已进入大数据时代,机遇和挑战并存使饲料行业面临前所未有的生存困境。当下,管理会计作为影响企业未来发展的重点工作,已受到企业越来越多的重视。饲料企业必须做好大数据时代背景下的财务管理会计工作,在优化企业资源配置、建立完备企业体系条件下,实现饲料企业价值利益最优发展。本文分析研究管理会计对饲料企业发展的重要意义,探讨当下饲料企业发展面临的主要困境,并对饲料企业管理会计的困境突破和顺利发展提出意见和建议。 The widespread use of the Internet indicates that we have entered the era of big data.The coexistence of opportunities and challenges has made the feed industry,and it face unprecedented survival difficulties.Nowadays,management accounting,as a key work affecting the future development of enterprises,has been paid more and more attention by enterprises.Feed enterprises must do a good job of financial management and accounting in the context of the era of big data.Under the conditions of optimizing the allocation of enterprise resources and establishing a complete enterprise system,they can realize the optimal development of the value and benefits of feed enterprises.This article analyzes and studies the important significance of management accounting for the development of feed enterprises,discusses the main difficulties faced by the development of feed enterprises,and puts forward opinions and suggestions for the breakthrough and smooth development of feed enterprise management accounting.
作者 吕磊 刘章胜 LV Lei;LIU Zhangsheng(Youzhou Vocational Technical College,Youzhou,Hunan Province 425000,China)
出处 《中国饲料》 北大核心 2020年第12期85-88,共4页 China Feed
关键词 大数据 饲料企业 管理会计 困境突破 big data feed enterprise management accounting dilemma breakthrough
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