摘要
在会计的日常工作中,主要采用专门的方法对企业、事业单位以及其他组织的经济活动展开系统化监督与核算,确保企业组织的经济活动顺利开展下去。在社会经济快速发展的过程中,必须加强对企业经济活动的预测、监督、控制以及管理,才能适应复杂的市场经济变化,为企业经营者提供充足的数据依据,使企业管理者更好地进行经营决策。论文主要针对大数据对传统制造企业管理会计的挑战进行了深入分析,并提出了相关的管理措施。
In the daily work of accounting, special methods are mainly adopted to systematically supervise and calculate the economic activities of enterprises, institutions and other organizations, so as to ensure the smooth development of the economic activities of enterprises.In the course of the rapid development of social economy, we must strengthen the prediction, supervision, control and management of enterprises＇ economic activities so as to adapt to the complex market economic changes and provide sufficient data basis for business operators, and business managers can make better business decisions. This paper mainly analyzes big data＇s challenge to management accounting of traditional manufacturing enterprises and puts forward some relevant management measures.
作者
魏春杏
WEI Chun-xing(Yuxing Technology Development （Shenzhen） Co. Ltd., Shenzhen 518057, China)
出处
《中小企业管理与科技》
2018年第14期52-53,共2页
Management & Technology of SME
关键词
大数据
传统制造企业
管理会计
挑战
big data
traditional manufacturing enterprise
management accounting
challenge
