大数据模式下高职院校管理会计应用策略  

Application Strategy of Management Accounting in Higher Vocational Colleges Based on Big Data Mode

作　　者：董明明[1] DONG Ming-ming(Office of State Assels,Shaanxi College of Communication Technology,Xi'an 710018,China)

机构地区：[1]陕西交通职业技术学院国有资产处,陕西西安710018

出　　处：《陕西交通职业技术学院学报》2019年第4期27-31,共5页Journal of Shaanxi College of Communication Technology

摘　　要：大数据作为信息时代的产物,是将数据统计和计算机技术有机融合,构成深层次挖掘数据特征寻找其中关联和规律的计算机科学技术。它恰好与管理会计对财务管理进行数据分析的统计管理方法相对应。在高职院校层面,随着生源竞争的不断加剧、教学成本的不断攀升,如何利用管理会计对财务数据和非财务数据,进行全面的、战略性的分析就显得尤为重要。以大数据模式结合管理会计思想对高职院校运营、规划、预算、决策等方面的流程和方法展开研究,最终以实现学校内涵式发展战略为目标,以提高学校综合竞争力为方向,得出具有较强操作性和实用性的应用策略。As a product of the information age,big data is a computer science and technology that organically integrates data statistics and computer technology,and forms a deep characteristics of the data mining to find is as-sociation and nules,which just corresponds to the statistical management method that the management acountant carries on the data analysis to the financial management.With the sharp increasing competition for students and the rising cost of teaching,how to use management accounting to analyze financial data and non-financial data com-prehensively and strategically is particularly important in higher vocational colleges.In this paper,the process and method of operation,planning,budget,decision-mak ing and other aspects in higher vocational colleges are stud-ied by combining big data model with management accounting thought,for the goal of realizing the connotative de-velopment stralegy and the direction of improving the comprehensive compettiveness,the appication staltegy are concluded with strong operability and practicability.

关 键 词：管理会计 全面预算 数据挖掘 

分 类 号：G717.5[文化科学—职业技术教育学]