管理会计中数据挖掘技术的运用.docVIP

管理会计中数据挖掘技术的运用 　　 　　2014 年财政部发布了《关于全面推进管理会计体系建设的指导意见》，2015 年财政部又发布了《管理会计基本指引（征求意见稿）》，两个文件的陆续出台，标志着管理会计在我国的发展迎来了新的阶段，管理会计在为企业提供经营决策时会发挥更大的作用。但面对着现在的大数据时代，数据信息正以几何级的速度增长，传统管理会计的方法已经不能适应，管理会计的数据分析工作面临着新的挑战。如何更好的挖掘数据中的有价值的信息，如何更好的为管理经营决策提供信息，是值得考虑的问题。 　　 　　本文采用规范的研究方法进行研究。首先提出了研究背景和研究意义，并在此基础上参阅了大量中外文献。其次对数据挖掘、管理会计的相关联理论进行了研究，分析了当前的状况、面临的一些问题和未来发展情况。再次研究了数据挖掘对管理会计的影响和管理会计在哪些方面可以有效的应用数据挖掘技术，通过案例分析论证了数据挖掘技术应用于管理会计的可行性并提出了相关的应用流程框架。最后提出了结论、本文的不足之处和未来展望。 　　 　　关键词：大数据；数据挖掘；管理会计 　　 　　Abstract 　　 　　In 2004 The Ministry of Finance issued the guide advancing of the managementaccounting ,and in 2015,The Ministry of Finance issued the management accounting basicguidelines （draft for soliciting opinions）， the two issued files marked the development ofthe management accounting in China ,which ushered a new stage. And the managementaccounting for enterprise business decision will play a greater role. But facing the age ofbig data, in which data is growing at a geometric rate, the traditional managementaccounting methods can’t fit the age and facing large of challenges. How to better foundthe valuable information in lots of data and how to provide better information formanagement decision-making is an important question. Data mining technology ,which asthe core technology of dealing with big data, can be very effective in dealing with large,complex, structured and unstructured information. Therefore, this paper discusses theapplication of data mining technology on the management accounting. 　　 　　This paper adopted standard research methods. Firstly, proposed the background andsignificance of this paper, and then referred a large number of chinese and foreignliterature about this paper. Secondly, analyzed the data mining and management accountingtheories, researched some of the problems of the current situation and the futuredevelopments. Thirdly, discussed the data mining effects on the management accountingand effectively application ways of data mining techniques. By the way of case