Study On Several Issues In Strategic Management Accounting Based On Data Mining

In the era of economic globalization and knowledge-based economy, with the concept and technology of Internet, Internet of things, Cloud Computing, Big data, Industry 4.0 merged into the economical society, enterprises have entered a global network, which is connected to each other. And the business environment has greatly changed. In a rapidly changing business environment, it is particularly difficult to establish and maintain a long-term competitive advantage. Strategic management accounting is designed to help management fully mastered the internal and external information, which will be able to establish and maintain the long-term competitive advantage of enterprises. In the background of changing business environment and information overloading, how to improve decision-making ability, how to mine and fully used all kinds of information to improve the decision-making relevance of strategic management accounting is a worthy topic to study. Data mining technology has its special advantage in processing data of large amount, complex, structured or unstructured, financial or non-financial. So, this paper apply data mining technology to Strategic management accounting and discuss several issues.This paper adopt normative research method. First, aiming at solving the problem of combining data mining and strategic management accounting, based on the summary of relevant study, analyzed the theory of data mining and strategic management accounting, and clarified the relationship between data mining and strategic management accounting. Second, analyzed in the background of new business environment, the challenge strategic management accounting faced, the role data mining played to improve the relevance of strategic management accounting, the feasibility and the principle of applying data mining to strategic management accounting. Third, built a system of strategic management accounting based on data mining. At last, on the guidance of relevant theory and principal, analyzed the role data mining played on strategic management accounting, and built the model to analyze competitive environment and to predict enterprise crisis.