大数据技术对管理会计的影响研究

Research on the Impact of Big Data Technology on Management Accounting

大数据时代对管理会计而言既是机遇也是挑战。企业应把握这一机会,将大数据分析方法融入到管理会计的日常活动中,使管理会计的专业人员在新的时代背景下能够更好地服务于企业的管理工作和业务增值。本文主要介绍了大数据的含义、特征及大数据的发展阶段,从预测与规划、绩效监控与效率提升和管理控制三个方面介绍了大数据技术在管理会计的应用,并在此基础上提出,面对现存的挑战企业应增强运用大数据的意识,不断培养复合型管理会计人才,以推动大数据时代管理会计发展。

The era of big data is both an opportunity and a challenge for management accounting.Enterprises should seize this opportunity to integrate big data analysis methods into the daily activities of management accounting,so that management accounting professionals can better serve the management work and business value-added of enterprises under the background of the new era.This article mainly introduces the meaning and characteristics of big data and the development stage of big data.It introduces the application of big data technology in management accounting from three aspects:forecasting and planning,performance monitoring and efficiency improvement and management control,and proposes on this basis In the face of existing challenges,companies should increase their awareness of using big data,and constantly train compound management accounting talents to promote the development of management accounting in the era of big data.