企业管理的需要和传统会计的局限催生了管理会计,管理会计有效支撑了企业的决策,提高了企业的核心竞争力。大数据时代,管理会计充分利用数据分析的优势,对企业核心竞争力塑造将更具活力。核心竞争力的内容包括管理协调、创新能力、企业文化和资源优势。 The needs of business management and the limitations of traditional accounting gave birth to management accounting, management accounting effectively support the business decisions and improve the core competitiveness of enterprises. In the era of big data, management accounting takes full advantage of the advantages of data analysis and will be more dynamic in shaping the core competitiveness of enterprises. Core competencies include management and coordination, innovation, corporate culture and resource advantages.