| 摘要Abstract | 本文簡要地介紹企業管理會計的使命與內涵，闡述管理會計在成本管理、風險管理與績效管理方面的應用。我們進一步指出，作為一個資訊系統，管理會計如與資料分析及資料採擷技術相結合，可以成為公司在大數據時代的管理利器。 In this article, we briefly discuss the nature, mission and domain of corporate management accounting, explaining its application in cost management, risk management and performance management. We also argue that in the era of Big Data, management accounting, as an information system, can be more effectively utilized with the assistance of data mining/analysis techniques. |