In 2004 The Ministry of Finance issued the guide advancing of the managementaccounting ,and in 2015,The Ministry of Finance issued the management accounting basicguidelines （draft for soliciting opinions）， the two issued files marked the development ofthe management accounting in China ,which ushered a new stage. And the managementaccounting for enterprise business decision will play a greater role. But facing the age ofbig data, in which data is growing at a geometric rate, the traditional managementaccounting methods can't fit the age and facing large of challenges. How to better foundthe valuable information in lots of data and how to provide better information formanagement decision-making is an important question. Data mining technology ,which asthe core technology of dealing with big data, can be very effective in dealing with large,complex, structured and unstructured information. Therefore, this paper discusses theapplication of data mining technology on the management accounting.
This paper adopted standard research methods. Firstly, proposed the background andsignificance of this paper, and then referred a large number of chinese and foreignliterature about this paper. Secondly, analyzed the data mining and management accountingtheories, researched some of the problems of the current situation and the futuredevelopments. Thirdly, discussed the data mining effects on the management accountingand effectively application ways of data mining techniques. By the way of case study,demonstrated the feasibility of application of data mining technique on managementaccounting and the related application process. Finally concluded the conclusion,limitations and future prospects of this paper.
Keywords: big date; date mining; management accounting
