Abstract

E-commerce enterprises, as a kind of Internet enterprises, data operation model will be their certain choice. They take information as economic factors and use big data as their strategic resources. Management accounting plays a leading role and indispensable role in e-commerce enterprise data operation. Only change processing information methods of management accounting and integrate its processing information tools and establish Balance Scorecard basing operational strategies of data, management accounting will integrate with big data technologies organically. That will promote efficiency of e-commerce enterprise data operation greatly and improve the strategic development of e-commerce enterprises.

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