摘 要
随着信息技术的迅猛发展，大数据为会计学费用核算带来了新的机遇与挑战。传统费用核算模式在数据处理速度、准确性及决策支持能力方面逐渐难以满足现代企业管理需求，基于此背景，本研究旨在探讨如何借助大数据技术提升会计学费用核算效率。通过文献综述与理论分析构建研究框架，采用案例分析法选取具有代表性的企业进行深入剖析，并运用定量分析方法对相关数据进行处理。研究发现，大数据技术的应用能够显著提高费用核算的数据采集速度与准确性，实现自动化处理流程，减少人为错误，同时增强财务信息的实时性与透明度。此外，通过建立智能预测模型，可为企业提供更具前瞻性的成本控制建议。本研究创新性地将大数据技术与会计学费用核算相结合，提出了基于大数据平台的费用核算优化方案，不仅提升了核算效率，还为企业战略决策提供了有力支持，为会计信息化建设提供了新思路，推动了会计行业向智能化转型，具有重要的理论意义和实践价值。
关键词：大数据技术 费用核算 会计学
Abstract
With the rapid development of information technology, big data presents new opportunities and challenges for cost accounting in accounting science. Traditional cost accounting models are increasingly unable to meet modern enterprise management needs in terms of data processing speed, accuracy, and decision-support capabilities. Against this backdrop, this study aims to explore how big data technology can enhance the efficiency of cost accounting in accounting science. By constructing a research fr amework through literature review and theoretical analysis, and employing case study analysis to examine representative enterprises in depth, quantitative analysis methods are utilized to process relevant data. The findings indicate that the application of big data technology significantly improves the speed and accuracy of data collection in cost accounting, achieves automated processing workflows, reduces human errors, and enhances the real-time nature and transparency of financial information. Furthermore, by establishing intelligent predictive models, more forward-looking cost control recommendations can be provided to enterprises. This study innovatively integrates big data technology with cost accounting in accounting science, proposing an optimized cost accounting solution based on a big data platform. This not only enhances accounting efficiency but also provides robust support for strategic decision-making, offering new insights for the informatization of accounting and promoting the transformation of the accounting industry towards intelligence, thereby possessing significant theoretical and practical value.
Keyword:Big Data Technology Cost Accounting Accounting
目 录
引言 1
1大数据与会计学费用核算概述 1
1.1大数据技术基础 1
1.2会计学费用核算现状 2
1.3大数据对费用核算的影响 2
2大数据提升费用核算效率的机制 3
2.1数据采集与预处理方法 3
2.2智能算法在核算中的应用 3
2.3核算流程优化策略分析 4
3基于大数据的费用核算创新模式 4
3.1实时动态核算体系构建 4
3.2预测性费用管理模型 5
3.3成本控制智能化方案 5
4大数据环境下费用核算的挑战与对策 6
4.1数据安全与隐私保护 6
4.2系统兼容性问题探讨 6
4.3人员技能转型需求 7
结论 7
参考文献 9
致谢 10
随着信息技术的迅猛发展，大数据为会计学费用核算带来了新的机遇与挑战。传统费用核算模式在数据处理速度、准确性及决策支持能力方面逐渐难以满足现代企业管理需求，基于此背景，本研究旨在探讨如何借助大数据技术提升会计学费用核算效率。通过文献综述与理论分析构建研究框架，采用案例分析法选取具有代表性的企业进行深入剖析，并运用定量分析方法对相关数据进行处理。研究发现，大数据技术的应用能够显著提高费用核算的数据采集速度与准确性，实现自动化处理流程，减少人为错误，同时增强财务信息的实时性与透明度。此外，通过建立智能预测模型，可为企业提供更具前瞻性的成本控制建议。本研究创新性地将大数据技术与会计学费用核算相结合，提出了基于大数据平台的费用核算优化方案，不仅提升了核算效率，还为企业战略决策提供了有力支持，为会计信息化建设提供了新思路，推动了会计行业向智能化转型，具有重要的理论意义和实践价值。
关键词：大数据技术 费用核算 会计学
Abstract
With the rapid development of information technology, big data presents new opportunities and challenges for cost accounting in accounting science. Traditional cost accounting models are increasingly unable to meet modern enterprise management needs in terms of data processing speed, accuracy, and decision-support capabilities. Against this backdrop, this study aims to explore how big data technology can enhance the efficiency of cost accounting in accounting science. By constructing a research fr amework through literature review and theoretical analysis, and employing case study analysis to examine representative enterprises in depth, quantitative analysis methods are utilized to process relevant data. The findings indicate that the application of big data technology significantly improves the speed and accuracy of data collection in cost accounting, achieves automated processing workflows, reduces human errors, and enhances the real-time nature and transparency of financial information. Furthermore, by establishing intelligent predictive models, more forward-looking cost control recommendations can be provided to enterprises. This study innovatively integrates big data technology with cost accounting in accounting science, proposing an optimized cost accounting solution based on a big data platform. This not only enhances accounting efficiency but also provides robust support for strategic decision-making, offering new insights for the informatization of accounting and promoting the transformation of the accounting industry towards intelligence, thereby possessing significant theoretical and practical value.
Keyword:Big Data Technology Cost Accounting Accounting
目 录
引言 1
1大数据与会计学费用核算概述 1
1.1大数据技术基础 1
1.2会计学费用核算现状 2
1.3大数据对费用核算的影响 2
2大数据提升费用核算效率的机制 3
2.1数据采集与预处理方法 3
2.2智能算法在核算中的应用 3
2.3核算流程优化策略分析 4
3基于大数据的费用核算创新模式 4
3.1实时动态核算体系构建 4
3.2预测性费用管理模型 5
3.3成本控制智能化方案 5
4大数据环境下费用核算的挑战与对策 6
4.1数据安全与隐私保护 6
4.2系统兼容性问题探讨 6
4.3人员技能转型需求 7
结论 7
参考文献 9
致谢 10
