基于大数据的通信企业管理会计体系应用研究

发布时间：2018-03-05 02:12

本文选题：管理会计　切入点：大数据　出处：《会计之友》2017年02期 　论文类型：期刊论文

【摘要】：大数据等先进技术的发展与应用对管理会计带来重大影响。文章在分析大数据环境下管理会计重大变革的基础上,研究了企业搭建基于大数据的管理会计体系的含义和特征,通过分析通信企业管理基础,指出通信企业在强大的系统支撑、丰富的数据资产和深度的业财融合等方面为其搭建基于大数据的管理会计体系奠定了基础,并结合通信企业内部管理实际提出了通信企业搭建大数据管理会计体系的层级架构及其应用范围。
[Abstract]:The development and application of big data and other advanced technologies have a great impact on management accounting. On the basis of analyzing the major changes of management accounting in the environment of big data, this paper studies the meaning and characteristics of enterprises to set up a management accounting system based on big data. By analyzing the management foundation of communication enterprises, it is pointed out that the management accounting system based on big data has been built on the basis of strong system support, rich data assets and deep integration of industry and finance. Combined with the internal management of communication enterprises, the paper puts forward the hierarchical structure and application scope of big data's management accounting system.
【作者单位】：中国移动通信集团广西有限公司;
【分类号】：F626.115

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