【摘要】：隨著信息技術(shù)(IT)的快速發(fā)展和互聯(lián)網(wǎng)應(yīng)用的普及,基于大數(shù)據(jù)的機(jī)器學(xué)習(xí)和云計算等技術(shù)創(chuàng)新逐漸從IT行業(yè)向其他行業(yè)拓展,產(chǎn)生了新時代的“互聯(lián)網(wǎng)+”概念。傳統(tǒng)上無法收集的大量大數(shù)據(jù)正在投入使用。這些數(shù)據(jù)可以被存儲、管理、處理和分析,以幫助企業(yè)業(yè)務(wù)決策和其他目的。在此過程中,大數(shù)據(jù)數(shù)分析技術(shù)作為核心技術(shù),可以從企業(yè)內(nèi)外獲取和提取更多有價值的信息,為決策者提供有效的依據(jù),增強(qiáng)企業(yè)競爭優(yōu)勢。隨著技術(shù)以驚人的速度發(fā)展,組織、企業(yè)和人們逐漸意識到這樣的技術(shù)發(fā)展趨勢。大數(shù)據(jù)是“會計專業(yè)最緊迫的挑戰(zhàn)之一”,基于大數(shù)據(jù)技術(shù)的應(yīng)用正在改變?nèi)藗兊墓ぷ鞣绞?也必將會影響管理會計的作用。數(shù)字信息量的顯著增加,加上成本有效的數(shù)據(jù)存儲和云計算的技術(shù)進(jìn)步,爆炸式增長的數(shù)據(jù)集已經(jīng)到來。管理會計人員需要認(rèn)識到大數(shù)據(jù)的機(jī)會和風(fēng)險,以便能夠在數(shù)據(jù)分析師和最終決策者之間扮演好自己的角色。XX公司是一家大型集團(tuán)上市公司,主營業(yè)務(wù)板塊之一就是以大數(shù)據(jù)為基礎(chǔ)的車聯(lián)網(wǎng)業(yè)務(wù),作為一家集團(tuán)公司,已經(jīng)建立了相對較為完善的管理會計體系,但是數(shù)據(jù)庫之間傳遞依然存有障礙。本文以XX公司為例,主體分三個部分描述了如何在大數(shù)據(jù)環(huán)境下更好地利用管理會計工具,發(fā)揮其預(yù)測、決策作用。首先針對大數(shù)據(jù)背景下的大數(shù)據(jù)技術(shù)與管理會計相結(jié)合的問題,在引述國內(nèi)外相關(guān)學(xué)者研究和實踐分析的基礎(chǔ)上,綜述了大數(shù)據(jù)和管理會計的相關(guān)理論,并對大數(shù)據(jù)背景下管理會計與大數(shù)據(jù)技術(shù)應(yīng)用所面臨的問題進(jìn)行闡述;其次,根據(jù)筆者的工作經(jīng)歷,在大數(shù)據(jù)背景下,以XX車聯(lián)網(wǎng)公司為例,具體利用了全面預(yù)算管理方法和本量利管理工具分析了車聯(lián)網(wǎng)行業(yè)從傳統(tǒng)盈利模式向大數(shù)據(jù)增值模式轉(zhuǎn)變的必要性,并給予了對策建議;最后,正是因為管理會計工具的使用為公司的發(fā)展的前景指明了方向,為更好在大數(shù)據(jù)背景的新形勢下發(fā)揮管理會計數(shù)字化分析和決策支持的導(dǎo)向作用,實現(xiàn)賬表一體化、業(yè)財一體化,對公司現(xiàn)有的各個管理快系統(tǒng)的現(xiàn)狀進(jìn)行了整合,并針對問題分別給予了解決方案,讓數(shù)據(jù)流通起來,共享資源,為XX車聯(lián)網(wǎng)公司全面構(gòu)筑了管理會計信息化體系提供了較好的借鑒作用。
[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.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F234.3;F49

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