大数据背景下强化饲料企业内部控制中管理会计的应用分析  

Analysis on the application of management accounting in strengthening the internal control of feed enterprises under the background of big data

作　　者：李丽婷 谢梅[2] LI Liting;XIE Mei(Shanxi Engineering Vocational College,Taiyuan,Shanxi Province 030009,China;School of Economics and Management,China University of mining and technology,Xuzhou,Jiangsu Province 221116,China)

机构地区：[1]山西工程职业学院,山西太原030009 [2]中国矿业大学经济管理学院,江苏徐州221116

出　　处：《中国饲料》2023年第12期125-128,共4页China Feed

基　　金：山西省教育科学规划课题(GH-18137)。

摘　　要：随着我国社会主义经济市场体系的逐步完善,加快实体经济数字化转型已成为当前饲料企业有效降低经营成本的重要途径。在当前大数据背景下,开展饲料企业管理会计的创新性研究可以帮助企业塑造自身品牌形象,优化企业资源结构。通过加快饲料企业业务处理及会计工作的有效融合,加强对饲料企业的内部控制,积极调整饲料企业的发展方向,达成对现有企业资源的最优调配。基于此,文章主要探讨在大数据背景下强化饲料企业内部管理会计的应用分析,以期为饲料企业可持续发展提供参考。With the gradual improvement of China's socialist economic market system,accelerating the digital transformation of the real economy has become an important way for feed enterprises to effectively reduce operating costs.Under the current background of big data,innovative research on management accounting of feed enterprises can help enterprises shape their own brand image and optimize their resource structure.By accelerating the effective integration of business processing and accounting work in feed enterprises,strengthening the internal control of feed enterprises,actively adjusting the development direction of feed enterprises,and achieving the optimal allocation of existing enterprise resources.Based on this,this paper mainly discusses the application analysis of strengthening internal management accounting in feed enterprises under the background of big data,in order to provide reference for the sustainable development of feed enterprises.

关 键 词：饲料企业 大数据时代 管理会计 应用分析 

分 类 号：F3[经济管理—产业经济]