The Status Quo and Problem Analysis of the application of intelligent enterprise management accounting in the Big Data Era

Abstract

Management accounting plays a pivotal role in the operation of an enterprise. By means of management accounting, an enterprise could make reasonable accounting of enterprise costs, optimize resource allocation within enterprises and reduce the waste of resources. Therefore, management accounting is the major resource of the information that helps with decision-making of business managers. In recent years, the big data technology and intelligent technology has been continuously improved, so the traditional management accounting model is facing great challenges. Therefore, the application of intelligent management accounting into the in-depth analysis of big data within all enterprise will cast positive influence on long-term development of the enterprise. This article aims to analyze the current status of the application of intelligent management accounting into enterprise in the present big data environment. In accordance with the application of intelligent management accounting in enterprise budget management, cost management, performance management, and others, the problems with the current application of intelligent management accounting will be summarized. Then, some effective solutions to solve those problems will be provided, expecting to provide crucial enlightenment on the  application of intelligent management accounting to promote the development of Chinese enterprises in the era of big data.