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大数据时代管理会计转型发展研究

Research on the Transformation and Development of Management Accounting in the Era of Big Data

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在数字经济背景下,大数据作为技术与创新推动下演进的新形态,正在引领创新驱动发展的社会新常态.伴随着全球范围内信息化和数字化进程的加速,大数据技术在企业管理会计中的应用日益成为各界关注的焦点.文章从大数据概念出发,基于大数据背景下管理会计进行转型的必要性,提出管理会计依托大数据转型发展的路径.研究发现,大数据在企业管理会计中的应用不仅提升了决策效率和精准度,优化了财务分析和预测能力,并使成本管理效率和风险管理得到改进.
In the context of digital economy,big data,as a new form of evolution driven by technology and innovation,is leading the new social normal of innovation-driven development.With the acceleration of the process of informatizaon and digitalization in the world,the application of big data technology in enterprise management accounting has increasingly become the focus of attention.Starting from the concept of big data,based on the necessity of the transformation of management accounting under the background of big data,this paper puts forward the path of the transformation and development of management accounting relying on big data.It is found that the application of big data in enterprise management accounting not only improves the efficiency and accuracy of decision-making,optimizes the ability of financial analysis and forecasting,but also improves the efficiency of cost management and risk management.

big datamanagement accountingtransformation and development

赵伟钰

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河北工程大学管理工程与商学院,河北邯郸 056038

大数据 管理会计 转型发展

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(33)