泛亚电竞

大数据分析助推管理会计

来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 《金融&贸易》2018年第4期 作者:邹志英
管理会计的一项重要职能就是做好企业当前经营和长期规划的经济前景预测,而大数据为预测分析提供了基础数据和依据,可以在更大程度上提高预测结果的准确性和可靠性。

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:

snipaste_20181207_164832.jpg

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


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