大数据时代商业模式创新对管理会计的影响——以ofo公司为例

The Impact of Business Model Innovation on Management Accounting in the Era of Big Data——Take ofo as an Example

在当今大数据新时代背景下,市场变化万千、竞争日益激烈,原有的管理会计已不适应新商业模式的需求,纷纷陷入了困境。这就要求准确了解新时代下商业模式创新对管理会计所产生的一系列影响,以适应时代的变化。本文基于商业模式创新和大数据等理论,从当下的企业的内外部状况出发,对管理会计的职能进行了分析,探索管理会计所受到的影响。此外本文还将结合ofo失败案例,分析其商业模式下的管理会计在大数据时代的不足之处,最后对ofo在管理会计方面暴露的问题提出相应的优化建议,以对其他共享单车公司起到一定的指导作用。

In the context of the new era of big data,the market is changing rapidly and competition is becoming increasingly fierce.Th e original management accounting can no longer meet the needs of the new business model,and has fallen into difficulties one after another.This requires an accurate understanding of the series of impacts of business model innovation on management accounting in the new era to adapt to the changes of the times.Based on the theories of business model innovation and big data,this paper analyzes the functions of management accounting and explores the impact of management accounting from the current internal and external conditions of enterprises.In addition,this paper will also analyze the shortcomings of management accounting under its business model in the era of big data in combination with the failure cases of ofo,and finally put forward corresponding optimization suggestions for the problems exposed by ofo in management accounting,so as to play a certain guiding role for other bicycle sharing companies.