For example,Бобцов

The role of Big Data technology in the transition from financial to management accounting in industrial enterprises

Annotation

The article considers the impact of Big Data technology on the integration of corporate financial and management accounting in industrial enterprises and analyzes the opinions of Russian and foreign researchers on the subject. The relevance of the research consists in obtaining the original results of empirical study of the problem of integration of financial and management accounting in Russian industrial enterprises. The financial accounting still uses the traditional working procedures focusing on accounting, as a result, it is difficult to transit to managerial work. The management accounting is still not effectively integrated. This problem is widespread in small and medium-sized enterprises. In practice, the management accounting plays an essential role in the long-term development of the enterprise. This mainly lies in the fact that the management accounting can provide the decision makers with accurate estimates and planning of future directions of the industry development and positioning based on the financial data, as well as help to understand the issues of enterprise management in order to find out the basic competitiveness of the industry. The final part contains the conclusions showing that for the effective implementation of the integration of corporate financial accounting and management accounting based on Big Data technology, it is necessary to rely on the modern concept of financial management and use the most advanced tools. The results obtained can be comprehensively used in the construction of the business management in the field of accounting with the use of modern technologies.

Keywords

Постоянный URL

Articles in current issue

CONTENT © ITMO UNIVERSITY 1993-2024