大数据分析助推管理会计
泛亚电竞 guanlihuijidehexinneirongshichengbenguanli、quanmianyusuanguanli、jixiaoguanli、caiwujuecehegongsilicai。guanlihuijiyouhaobiyitiaowanzhengde“xian”，tongguozhangwozheitiaoyinmide“xian”，qiyekeyilizuguoqu、zhangwojintian、youxiaodiyuceweilai，shishiqiyedezhangyuanfazhanzhanlve。zuoweiqiyezhongyaodeguankonggongju，dashujuzhuliguanlihuijizaiqiyeguanlizhongfahuizhongdazuoyong，bingweiqiyezhanlveluodi、quebaoqiyezhanlvemubiaodeshixiantigonglezhongyaobaozheng。
大数据时代 价值几何
泛亚电竞 shouxian，dashujuweichongfenfahuiguanlihuijidezhinengtigonglezhongyaozhicheng。dashujuyiyuceweihexin，erguanlihuijideyixiangzhongyaozhinengjiushizuohaoqiyedangqianjingyinghezhangqiguihuadejingjiqianjingyuce，bingbangzhuqiyeguanlizhezuochuzhengquedejuece。zaifuzaduobiandehongguanjingjixingshixia，nenggouzhengquebawoqiyedefazhanfangxiang，shiqiyegenghaodishiyingshichangxuqiu，shiqiyezongheguanlishuipingdezhongyaotixian。eryucefenxizhengshiweiyikechixuzuohaoqiyedangqianjingyinghezhangqiguihuadeqianjingyuce，shiqiyebaochizhangqijingzhengyoushideyouligongju。yucefenxibudanyounenglihuidaqiyejingyingguanlizhongdegezhongwenti，guanjianshikeyifaxianwenti，bangzhuqiyequedingkexuehelidezhanlvemubiao。erdashujuyouweiyucefenxitigonglejichushujuheyiju，keyizaigengdachengdushangtigaoyucejieguodezhunquexinghekekaoxing。
yizhanlvechengbenguanliweili，zhanlvechengbenguanlishitongguolujingfenjiejinxingdezhanlveguihua。erguanlihuijideyixiangzhongyaogongzuoshiduiqiyeqianyinianqudedegongzuochengguo、buzu、youshihelieshijinxingzongjie，duixinyiniandemubiaojinxingdingxinghedingliangdemiaoshu，zuodaoxunzhaolujing、shibiefengxianyinzi、helipeizhiziyuanhekeluoshidaorenyushijiandiandexingdongjihua。erzuohaozhanlvechengbenguanli，yaojiangzhanlveyujixiaoguanlijinxingguanlian，jizaizhidingguihuadeguochengzhong，jianggongsidezhanlvefenjiechengjutikelianghuademubiao，ranhoutongguojiazhishuxingchenggongsijixiaodaobumenjixiaozaidaogangweijixiaomubiaodeyitihua，bingjianggongsimubiao、bumenhuotuanduimubiao、gangweimubiaotongguoyusuandexingshixingchengyouxiaodeguanlian。
泛亚电竞 qici，dashujushidaiyeshideguanlihuijichengweiqiyejiazhitishengdezhutuiqi。dashujujirenleidailaideshishenghuo、gongzuohesiweifangshidebiange，qiyeyejiangmianlinzhongduojiyuhetiaozhan，erzhangkongfengxianjiangchengweiqiyeguanlibiangedezhongyaoketi。guanlihuijidezhongyaotezhengzhiyijiushikongzhiqiyedejingjihuodongguocheng，shizhianshedingdemubiaoheguijiyunxing。erzuoweiqiyeneibuguankongzuiyouxiaodeyizhonggongju，quanmianyusuanguanlizhengshishixianqiye“zhanlve、yewu、caiwuherenli”siweiyitidezuiyouxiaofangfa，er“siweiyiti”degenbenmudeshitongguoquanmianyusuanguanli，shiqiyedegebumenduijingyingmubiaoxingchengtongyiderenshi，yichanshengzhanlvexietongxiaoying。
zhanlveguanliyuquanmianyusuanguanlideguanxiyeshixianghucujinde，yinci，qiyeshishiquanmianyusuanguanliguochengzhongdejichushujuyefeichangzhongyao，ruguojichushujubuzhunque、butouming、buduicheng、bujicheng，zhenggeyusuanjiushi“wuyuanzhishui、wubenzhimu”，qiyegaocengdejuecezhejiunanyihuoquzhunquedexinxi。
ciwai，zaidashujushidai，caiwubumendejiaosedingweijiangconggenbenshangfashengzhuanbian。duiqiyeeryan，dashujushidaibujinweiguanlihuijililunhefangfadetuiguangyuyunyongtigonglezhongyaozhicheng，tongshiyezhulileqiyejiazhidetisheng。erdashujushidaiyejiangduiqiyechuantongdeyinglimoshitichutiaozhan，yinglimoshidebiangeduizhinengbumendejiaosedingweiyebijiangtichuxindeyaoqiu。zaidashujushidaibeijingxia，qiyecaiwubumendedingweibuzaishi“chengbenzhongxin”，ershi“lirunzhongxin”。neime，ruheshixiancaiwubumencong“chengbenzhongxindaolirunzhongxin”dezhuanbianni？bizherenwei，chulezaiqiyejianlicaiwugongxiangfanyadianjingzhongxinwai，jinxingjituanqiyedezijindajizhongguanliyehuiduicizhuyipoduo，zheiyangkeyishulicaiwubumenzaigongsidehuayuquan。erzijinjizhongdediyibushijinxingzhanghujizhongguanli，jitongguoguimoxiaoyingyuyinxingtanpan，jiangdizijindeshiyongchengben。dengdaozijinguilonghou，keyijiang“xianjinweiwang”deliniantongguo“zijinzhanyongfei”dengxingshiluodaoshichu。
如何挖掘大数据
qiyeneibudedashujuzhuyaobaokuoquanmianjilucaiwuguanli、yunyingguanliherenliziyuanguanlihuodongdeshuju，erdashujudeyingyongjiazhi，xuyaofanyadianjingjinyibuwajue，nulisoujihefenxijinkenengduodeshuju。
shouxianshichengbenguanlizhongdedashuju。bizherenwei，dashujushijianlizaizhangwosuoyoushuju，zhishaoshijinkenengduodeshujudejichushang，chengbenguanlishiqiyezuizhongyaodeguanligongzuozhiyi，suoyicongchengbenxingtaikaishi，chengbenguanlizhongdedashujuyingbaokuo: lirun、chengben、zijin、xiaoshou、xiangmutouzi、cunhuodengfangmiandeshujudezhenglihefenxi。
qicishijixiaoguanlizhongdedashuju，baokuo: fanyingyuangongjibenxinxideyuanshishuju；zaixianyuangongshouxunqingkuangdenenglishuju；zhanxianyuangonggongzuoxiaoguodexiaolvshuju；yushiyuangongfazhanqiantudeqianlishuju。erzaijinxingshujuwajueshijiuyaozhuyiyixiawenti: yishishujusoujiyaojianlizaizunzhongshishidejichushang。chongfenfahuidashujudejiazhi，xuyaofanyadianjingzairichanggongzuozhongzhuyiquanmian、guangfandisoujigexiangzhenshishujuxinxi，bingzaijiyukexuefenxijichushangjiangsuoyoukenengsoujidaodexinxiquanbujinxingshujuhuachuli，zaiyishishangqianghuashujudequanmianxingheguangfanxing，bimianyinzhuguanpanduanerdaozhishujudeyilouhuoruohua。ershiduishujudejileiyaoyouquanmianxing、xitongxingheyujianxing。qiyedeguanligongzuo，meitianhuimianduigezhonggeyangdebaobiaojitongjishuju，zheixiexinxiyouzhuyuguanlizhezuochugengjialixingdejuece。jiejiandashujulinian，jieheqiyezishenfazhanzhanlvemubiaoheshijiqingkuang，congxianyoushujurushou，zhidingkexue、helidedashujuzhanlveguihua，buduanhuiji、zhengli、fenxihewajuegexiangyewuxinxi。
ciwai，yinggaibashujuxinxidehuoququdaojianlizaigengjiaguangfandejichushang。liyongdashujutishengguanlihuijigongzuodexiaolvjiangchengweibiranqushi，danshi，jianlizaiduikeguanshujufenxijichushangdeguanlihuijigongzuo，xuyaoxinxilaiyuanguangfan、zhenshi、jishi，cainengkexuediweiqiyedeguanlirenyuantigongjuecezhichi。
如何助推管理会计
泛亚电竞 shouxian，yaotongguoyunjisuan、yidongjishudengxianjindeshujufenxigongju，zaibangzhuqiyejinxingfanzadedashujufenxijichushang，weiqiyetigonggengweikexue、xianjin、quanmiandejuecezhichi,bangzhuqiyegenghaodituiguangyunyongguanlihuiji，jiangguanlihuijizhuanhuaweizhongyaodeshangyenengli，congershiqiyegengjujingzhengli。
bizheduonianqianzai“chuang”jituan（yijialingshouliansuoqiye）gongzuoshi，jituanneibujianlileguanlihuijizhongxin，dalituiguangshishiguanlihuiji，jiangguanlihuijiyingyongzaiqiyezhanlvechengbenguanlilingyu。yuduoshuqiyekaokanchengben、jiangfeiyonglaijiangdiqiyechengbendezuofabutong，“chuang”jituantuixingdezuofashitongguoshixianqiyeren、cai、wudezuijiahelipeizhilaijiangbenzengxiao，shixianzuzhizhanlvemubiao。zairen、cai、wudehelipeizhizhong，rendepeizhizhiguanzhongyao，zairendepeizhizhong，zhinengbumenyuangongshuliangdepeizhishigongrendeyidanandian，guanlizhepubianrenweizhinengbumendegongzuogenxiaoshoubumendegongzuojieranbutong，bijiaonanyilianghua。
dangshi，genju“chuang”jituandefazhanzhanlvehesuoyongyoudeziyuanqingkuang，yiju（1）buxiangrongzhizeshezhi，（2）zhichideyewuguimoliang，（3）zhichidedianmianshuliang，（4）shiyongdeshoukuanfangshi（xianxiaohuoshexiao），（5）yingshouzhangqizhouqizheiwudaweidu，shiyong“fte”fa（jizhinenggangweigongshicedingfa）duicaiwurenyuanjinxinghelipeizhi，jijiangcaiwurenyuanzuodemeiyijiangongzuodoukanzuoyigedingdan，guanchazheige“dingdan”zaimeigeyuezhongchuxiandepinci，meiciduoshaofenzhong，meiyuezonggongduoshaofenzhong，congerfenxichumeigeyuemeimingcaiwurenyuanzaimeijiangongzuoshangdeshijihaoshi，tongguoshujudetongjihefenxi，youcidechuyigeguilvxingdejielun: （1）dianmianshouru600wanyuan，dianmianshuliangzai10jiayixia，sheli2mingcaiwurenyuan；（2）dianmianshouru1000wanyuanyishang，dianmianshuliangzai10jiayishang，sheli3mingcaiwurenyuan；（3）dianmianshouruzai1500wanyuanyishang，dianmianshuliangzai400jiayixia，sheli4mingcaiwurenyuan。qizhong，ruguoshixianxiao，xiaoshouexiaoyu200wanyuan，dianmianshuliang10jiayixia，she0.5geyingshouzhangkuanhuiji；xiaoshouezai200wanyuan—500wanyuanzhijian，dianmianshuliangzai20jiayinei，she1geyingshouzhangkuanhuiji；xiaoshouezai500wanyuan——1000wanyuanzhijian，dianmianshuliangzai20jiayixia，she1.2geyingshouzhangkuanhuiji。tongshi，meizengjia500wanyuan，zengjia10jiadianmian，zengjia0.3—0.5geyingshouzhangkuanhuiji。ruguoshishexiao，shexiaoshuliangzai10geyinei，she0.5geyingshouzhangkuanhuiji；shexiaoshuliangzai30geyinei，she0.8geyingshouzhangkuanhuiji，shexiaoshuliangzai50geyinei，she0.9geyingshouzhangkuanhuiji。shoukuanzhangqiwei10tianshi，gongzuoliangzengjialiangbei；shoukuanzhangqiwei45tianshi，gongzuoliangjiujianshao30%—50%。
泛亚电竞 anzhaozheigeyuanli，bizhejiangcizhongzuofafuzhidaosuoyouhoutaiguanlibumen，jiudechulegegebumenrenyuanpeizhidebiaozhun。tongguozheizhongxitongxingdegongshifenxi，shixianlezhinenggangweigongzuoliangjiegouhua、shujuhuaguanli，tongshi，zheiyifangfayechengweigongsigaishangongzuoliucheng、youhuarenyuanjiegou、guifanyuangongxingweibiaozhun、tongyiyuangongxingweimoshidejuecejichu。
qici，yaojinxingshishi、youxiaodeqiyegeleishujuguanli，zheikeyitigaojingjiqianjingyucedezhunquexing，baozhengzhanlveguihuamubiaoquedingdekexuexing，niandujingyingjihuadekecaozuoxing。
泛亚电竞 ciwai，tongguoyusuanshishi、fenxichaju、fankuidiaozheng，qiyeyaobuduanqianghuagexiangguanlijichu，kaiyuanjieliu，jiangdichengben，chongfenfahuizishenteyoudejingzhengyoushi，tishengqiyejiazhi，tishengqiyejingyingxiaolvhexiaoyi，zhuliqiyezhanlveluodi，quebaoqiyezhanlvemubiaoshixian。
bizhecengfudaodeyijiajituanqiye——beishangguangjituanxiamoujiazigongsi（xiachenggongsia）2015niannianchuzhidingdelirunmubiaowei2000wanyuan，daoniandifeidanmeiyingli，fanerkuisun。weileshixianyusuanmubiao，xuyaoliyongshujubeihouyinzangdeyuanyinlaifenxijiejuegainanti。
泛亚电竞 shouxian，pandiangongsiaquanmianyusuandeshishiqingkuang，faxianle6zhongdianxingqingkuang，rutu1suoshi:
tongchang，zaigongsiqidongxinyinianquanmianyusuanbingzhidinglirunmubiaoshi，gongsihuiguanzhuyixiawenti: zaizhidingzhanlveguihuahenianduyunzuojihuahuanjie，gongsideguanlizhexuyaoguanzhushenme？ruhezhidinggongsidehelihuashouru、chengben、feiyonghelirunmubiao？ruheyouxiaofenjiemubiao？gongsiweiwanchengzheixiemubiao，xuyaojubeinaxiehexinyoushi，xuyaoduoshaoziyuandengdeng。
jutidaozheigeanli，shouxian，xuyaogongsiadeguanlicengzhaodao2000wanyuanlirunbeihoubutongdeshujuzhicheng:
泛亚电竞 （1）2000wanyuanlirunmubiaoshiruhezhidingchulaide？helixingyijuzainali？
（2）jiasheqishibuhelide，neihelimubiaoshiduoshao？wanchengdebawoyoushiduoda？
（3）jiasheqishihelide，neiwancheng2000wanyuanmubiaoxuyaoduoshaoren，duoshaozijin?
（4）2000wanyuanmubiaoxuyaoruhefenjieheluoshidaogegebumenhegangwei？
泛亚电竞 （5）gongsimuqiandehexinjingzhenglishishenme？zheixiehexinjingzhengliduiwancheng2000wanyuanmubiaohuiyounaxiecujinzuoyong？
（6）gongsidelieshizainali？zheixielieshiduiwancheng2000wanyuanmubiaohuiyounaxiebuliyingxiang？yinggairuhebimian?
（7）yusuanzuzhishifouyouli？dongshihuihuogaocengguanlicengyinggairuhejiaqiangduiyusuanguanlidetongyizuzhilingdao，cainengtigaoyusuangongzuoxiaolv？
泛亚电竞 qici，zaiyusuanbianzhihuanjie，gongsiadeguanlizhehezhixingzheyinggaiguanzhuyixiajidian:
泛亚电竞 （1）meinianyusuanbianzhishiheshiqidongde，younagebumenqiantoujinxing？shifouyouyusuanchangshejigoujiyusuanzhidu？
泛亚电竞 （2）jutibianzhinaxieyusuan？yusuanbianzhideshujulaiyuanyunali？ruhebaozhengshujudekexuexing、helixing?
（3）zaiyusuanbianzhihuanjie，caiwubumentouruderenliziyuanruhe？shiruhefengongde？jutidouzuolenaxiegongzuo？naxiezuodebucuo，naxiezuodebuzu？caiwubumenyiwaidebumendouzaizheihuanjiezhongzuolenaxiegongzuo？naxiezuodehao？naxiebuzu？
（4）caiwubumenshiruhebawoyusuanbianzhijindude？
（5）zaiyusuanbianzhiguochengzhong，yusuandedingqihebudingqidegoutongjizhishishenme？shifouyourichangdegenzonghuibaojizhi？
泛亚电竞 （6）yusuanshenpihuanjiekaolvnaxieyinsu？yusuandiaozhengdetiaojianheyijushishenme？
tongguozheixietiwenheshujudetongjifenxi，keyibangzhugongsicaiwurenyuanyouzhenduixingdilejiegongsidezhanlveguihua、nianduyunzuojihua、yusuanbianzhi、yusuanshenpi、yusuanzhixingfenxiyijiyusuankaoping，erzheixieyoudoushiquanmianyusuanguanlideshishichengxu。
泛亚电竞 zongtieryan，qiyeguanlihuijirenyuanzaigongzuoshi，tongguoduishoujidaodedashujujinxingjiagongchuli，kequebaoqiyezaizhanlveguihua、zhanlvezhixing、zhanlvekaoping、zhanlvediaozhengfangmiandehelixing。zaidashujushidai，guanlihuijirenyuanduiqiyechanpin、fanyadianjing、shouru、chengben、feiyong、haoshidengshujujinxingchongfendewajue，bingshixianduishujudetixihua、shenduhuafenxi，jinerjucizhidingyanmidegongzuojihua，jiqiyefazhantigonghelideyunyingshuju，shiqiyexinxidezhunquexinghejuecezhiliangdoudedaolehendadetisheng。dashujudechuxian，gaibianleguanlihuijidexianzhuang，jinyibumingqueleguanlihuijidezhineng，youxiaocujinleqiyezhanlvedeluodishishi。
作者邹志英系美国注册管理会计师协会全球董事兼中国区理事会副主席，管理会计畅销专著《玩转全面预算魔方》、《英眼视界--直击企业痛点》作者
