Research On The Construction Of Management Accounting Information System Based On Business Intelligence (BI)

Management accounting mainly serves the internal management of enterprises.As the market competition intensifies,new management accounting methods,such as balanced scorecard and comprehensive risk management,are emerging.These new categories challenge the implementation of the management accounting information system,because the data it needs far exceeds the scope of accounting information system based on financial accounting principles.With the development of information technology,cloud computing,big data,AI,BI and other technologies provide new ideas for the reconstruction of management accounting information system.The advantage of business intelligence is that it can model and efficiently process large amounts of data and quickly provide effective information to managers.This paper systematically discusses the construction of management accounting information system based on business intelligence.Firstly,this paper introduces the core technology of business intelligence in detail.DW technology can realize unified management of data,and OLAP and DM technology can analyze the hidden information behind the data.Then the article from the broad perspective of management accounting,think intelligent management accounting information system construction should follow the principle of systematic,information sharing,advanced technology.Combined with the business intelligence technology,the paper outlines the general framework of the intelligent accounting information platform.It mainly contains the accounting business management system which corresponds to the accounting functions of financial management and supervision,risk management information system which corresponds to the functions of risk control,preformation management information system and accounting decision support system which corresponds to value creation management.The main four systems not only perform their own duties,but also have close connection with each other.Finally,the paper also takes the business intelligence technology into the management accounting information system as an example,which shows that the intelligent management accounting information system can effectively improve the enterprise management level.