大数据时代下的管理会计信息化  

Management Accounting Informatization in the Era of Big Data

作　　者：李秀英[1] 

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2016年第6期110-112,共3页Journal of Shanxi Datong University(Social Science Edition)

基　　金：山西省教育厅教学改革项目"<管理会计>课程改革与实践探析"(J2015093);山西大同大学科研项目"互联网金融对中小企业融资的影响"(2014K9)

摘　　要：信息技术的飞速发展,各类数据蜂拥而至,人类大踏步地迈入了大数据时代。管理会计由于涉及企业产供销各个环节以及其精细管理的特征,能够很好地利用大数据实现企业的内联外通,在企业的经营管理决策中扮演着重要角色。Since rapid development of information technology provide all kinds of data, human entered the era of big data. Management accounting involves all aspects of enterprise, also be able to use big data to reach the company internal and external contact, so it plays an important role in the operation and management decisions in the enterprise. This paper starting from the influence of big data to management accounting, then discussed management accounting information facing opportunities and challenges in the era of big data, and put forward the corresponding strategy, aims to let the big data and management accounting have a better combination, to improve the efficiency of enterprise production and management.

关 键 词：大数据 管理会计 信息化 

分 类 号：F234.3[经济管理—会计学]