大数据环境下管理会计工具在XX车联网公司的应用研究

发布时间：2018-10-26 18:21

【摘要】：随着信息技术(IT)的快速发展和互联网应用的普及,基于大数据的机器学习和云计算等技术创新逐渐从IT行业向其他行业拓展,产生了新时代的“互联网+”概念。传统上无法收集的大量大数据正在投入使用。这些数据可以被存储、管理、处理和分析,以帮助企业业务决策和其他目的。在此过程中,大数据数分析技术作为核心技术,可以从企业内外获取和提取更多有价值的信息,为决策者提供有效的依据,增强企业竞争优势。随着技术以惊人的速度发展,组织、企业和人们逐渐意识到这样的技术发展趋势。大数据是“会计专业最紧迫的挑战之一”,基于大数据技术的应用正在改变人们的工作方式,也必将会影响管理会计的作用。数字信息量的显著增加,加上成本有效的数据存储和云计算的技术进步,爆炸式增长的数据集已经到来。管理会计人员需要认识到大数据的机会和风险,以便能够在数据分析师和最终决策者之间扮演好自己的角色。XX公司是一家大型集团上市公司,主营业务板块之一就是以大数据为基础的车联网业务,作为一家集团公司,已经建立了相对较为完善的管理会计体系,但是数据库之间传递依然存有障碍。本文以XX公司为例,主体分三个部分描述了如何在大数据环境下更好地利用管理会计工具,发挥其预测、决策作用。首先针对大数据背景下的大数据技术与管理会计相结合的问题,在引述国内外相关学者研究和实践分析的基础上,综述了大数据和管理会计的相关理论,并对大数据背景下管理会计与大数据技术应用所面临的问题进行阐述;其次,根据笔者的工作经历,在大数据背景下,以XX车联网公司为例,具体利用了全面预算管理方法和本量利管理工具分析了车联网行业从传统盈利模式向大数据增值模式转变的必要性,并给予了对策建议;最后,正是因为管理会计工具的使用为公司的发展的前景指明了方向,为更好在大数据背景的新形势下发挥管理会计数字化分析和决策支持的导向作用,实现账表一体化、业财一体化,对公司现有的各个管理快系统的现状进行了整合,并针对问题分别给予了解决方案,让数据流通起来,共享资源,为XX车联网公司全面构筑了管理会计信息化体系提供了较好的借鉴作用。
[Abstract]:With the rapid development of information technology (IT) and the popularization of Internet application, the technological innovation based on big data's machine learning and cloud computing has gradually expanded from the IT industry to other industries, resulting in the concept of "Internet" in the new era. Big data, who has traditionally been unable to collect, is in use. This data can be stored, managed, processed and analyzed to assist business decisions and other purposes. In this process, big data's number analysis technology, as the core technology, can obtain and extract more valuable information from inside and outside the enterprise, provide effective basis for decision makers, and enhance the competitive advantage of enterprises. With the rapid development of technology, organizations, enterprises and people are gradually aware of this trend of technological development. Big data is one of the most pressing challenges in accounting. The application of big data technology is changing the way people work and will certainly affect the role of management accounting. The dramatic increase in digital information, coupled with cost-effective data storage and advances in cloud computing, has led to explosive growth in data sets. Management accountants need to recognize big data's opportunities and risks in order to be able to play their part between data analysts and eventual decision makers. XX is a large group of publicly traded companies. One of the main business sectors is the car networking business based on big data. As a group company, a relatively perfect management accounting system has been established, but there are still obstacles to transfer between databases. Taking XX Company as an example, this paper describes how to make better use of management accounting tools in big data environment and give full play to its predictive and decision-making functions. First of all, aiming at the problem of the combination of big data technology and management accounting under the background of big data, this paper, based on the research and practical analysis of relevant scholars at home and abroad, summarizes the relevant theories of big data and management accounting. The problems faced by the application of management accounting and big data technology under the background of big data are expounded. Secondly, according to the author's work experience, under the background of big data, taking XX car networking company as an example, The paper analyzes the necessity of the transformation from the traditional profit mode to big data's value-added mode by using the comprehensive budget management method and the cost-profit management tool, and gives some countermeasures and suggestions. Finally, it is precisely because the use of management accounting tools has pointed out the direction for the development of the company, in order to better play the guiding role of digital analysis and decision support of management accounting under the new situation of big data, and realize the integration of accounting and accounting. Integration of industry and finance, integration of the company's existing management systems of the status quo, and to solve the problem respectively, so that data flow, sharing resources, It provides a good reference for XX car networking company to construct the information system of management accounting.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F234.3;F49

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