Research on Object-oriented Management Accounting Dynamic Budget Management based on Big Data

Abstract

The advent of the big data era makes a lot of work face the situation that will be eliminated or left behind without following the trend of reform. This article begins with a simple metaphor to illustrate the importance of management accounting in the enterprise, later pointed out the current management accounting in the development of the enterprise facing four problems, targeted put forward in the application of big data management accounting many advantages, and illustrate with examples, so that this study to achieve the unity of theory and practice,and we will discuss it from the perspective of the analysis of big data.