Analysis And Research On Management Accounting Based On Data Mining

In 2004 The Ministry of Finance issued the guide advancing of the management accounting,and in 2015,The Ministry of Finance issued the management accounting basic guidelines(draft for soliciting opinions), the two issued files marked the development of the management accounting in China,which ushered a new stage. And the management accounting for enterprise business decision will play a greater role. But facing the age of big data, in which data is growing at a geometric rate, the traditional management accounting methods can’t fit the age and facing large of challenges. How to better found the valuable information in lots of data and how to provide better information for management decision-making is an important question. Data mining technology,which as the core technology of dealing with big data, can be very effective in dealing with large, complex, structured and unstructured information. Therefore, this paper discusses the application of data mining technology on the management accounting.This paper adopted standard research methods. Firstly, proposed the background and significance of this paper, and then referred a large number of chinese and foreign literature about this paper. Secondly, analyzed the data mining and management accounting theories, researched some of the problems of the current situation and the future developments. Thirdly, discussed the data mining effects on the management accounting and effectively application ways of data mining techniques. By the way of case study, demonstrated the feasibility of application of data mining technique on management accounting and the related application process. Finally concluded the conclusion, limitations and future prospects of this paper.