Discussion on the Introduction of the Third Basic Method of Management Accounting from the Perspective of Big Data

With the rapid development of science and technology, big data information technology has become an important and key field of modern information technology. The establishment of big data can help the continuous development of social productive forces and enhance the development power in various fields of society. In the field of management accounting, the wide application of big data technology is very necessary and can effectively improve the efficiency of management accounting. At present, the traditional basic methods of management accounting are only cost-benefit analysis and variable cost method, which will inevitably encounter unsolved problems in solving the specific problems of management accounting. Therefore, it is necessary to introduce a third basic method to solve practical problems in the field of management accounting.