Discussion on the Introduction of the Third Basic Method of Management Accounting from the Perspective of Big Data

摘要

In the development trend of management accounting, big data technology has a far-reaching impact on management accounting in data management, working methods and content. Hence, the enterprises are facing the need to make use of big data to solve practical problems. Nowadays, the basic methods of management accounting are only variable cost method and cost-volume-profit analysis. It is difficult to solve the content of management accounting. This paper introduces the third basic method to construct the relationship model of the three basic methods of management accounting, and explores the relationship among them. Its aim is to provide management accounting teaching and solve the management committee. The content of accounting provides a theoretical basis, meanwhile provides an effective way for colleges and universities to cultivate management accounting talents.