Abstract

Purpose : the main purpose of this article is to explore the possibility of applying the large management technology for organizations of various activities with the goal of improving management accounting. To achieve this goal, the following tasks must be solved in the article: systematize approaches to the concept of Big Data; to determine the possibilities of using business analytics and the Big Data concept in the sphere of economic analysis; to identify the problems of applying the Big Data concept in economic and management analysis for use in Russia. Methods: this article is based on the interdisciplinary concept of managing large in relation to the specific functioning and development of companies in different sectors of the economy. As the main methods of research used system, structural and comparative analysis. For the study, statistical data and analytical reviews, articles in Russian and foreign scientific publications were used. Results: an in-depth analysis of the essential content of the term large was carried out, which made it possible to formulate the assertion that when working with large data, the result of economic analysis is formed in the process of sequential modeling, which involves cleaning the result of excessive information noise that objectively substantiates the use of business intelligence technologies (BI) for these purposes. It is established that the spread of the Big Data concept in Russia is still limited to pilot implementation and testing in certain sectors of the economy. The problems constraining the development of Big Data technology in Russia are analyzed. Conclusions and Relevance: the materials stated in the article show that in modern conditions, the use of technology for processing large acquires special significance with the aim of integrating into the economic analysis of organizations. The proposed approaches are applicable to the activities of various organizations operating in different sectors of the economy. The research conducted in this article represents the development of scientific ideas about modern methods of economic analysis and business intelligence based on the processing of large data, as well as the existing problems of their implementation in the practice of Russian companies. Practical application of Big Data technology allows improving the management and economic accounting procedures for companies of different organizational and legal forms that carry out activities in different sectors of the economy, taking into account modern economic and social trends and, as a consequence, ensure their sustainable development.

Highlights

  • Нужно отметить, что в современной науке выдвигается достаточно большое число определений феномена Big Data

  • The following tasks must be solved in the article: systematize approaches to the concept of Big Data; to determine the possibilities of using business analytics and the Big Data concept in the sphere of economic analysis; to identify the problems of applying the Big Data concept in economic and management analysis for use in Russia

  • Results: an in-depth analysis of the essential content of the term "large data" was carried out, which made it possible to formulate the assertion that when working with "large data", the result of economic analysis is formed in the process of sequential modeling, which involves "cleaning" the result of excessive "information noise that objectively substantiates the use of business intelligence technologies (BI) for these purposes

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Summary

Introduction

Что в современной науке выдвигается достаточно большое число определений феномена Big Data. Исследования, проведенные в данной статье, представляют собой развитие научных представлений о современных способах экономического анализа и бизнес-интеллекта на основе обработки «больших данных», а также существующих проблемах их внедрения в практику деятельности российских компаний.

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