| Recently,with the rapid development of Information Technology and Economic Globalization,enterprise management environment has been confronted with huge challenges.The competitive pressures faced by enterprises are bigger from planned economy to current global economy.Enterprise management model is obsolete in the new normal of the decline of international demand and the downside of domestic economy.All in all,low profit rate and low growth rate have been the new normal characteristic of economy along with risk management,financial pressure and composite cost aggravating.Management accounting has been the best choice for enterprise management model innovating,as served for enterprise management decision.Big data providing tremendous amount of information is regarded as property of enterprise.It is extremely important to know how big data can impact the application of management accounting.The paper provides significant influence of management accounting on data mining technology,and also how big data is used on the specific application tools of management accounting.Therefore,how to protect and make use of big data to create value for enterprises is a problem that enterprise management accountants should consider.By the way of case study,the paper demonstrated data searching,data preparing,model setting,data mining and data analysing based on data mining technology,and found eight key indicators for the analysis of enterprise management accounting.therefore,provided the related application process.finally concluded the conclusion,limitations and future prospects of this paper. |