Open AccessRETRACTED: Research on the Innovation of Resource Value Cost Accounting Based on Circular Economy under Big Data Technology
Author(s) -
Ying Xiong
Publication year - 2020
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1648/3/032173
Subject(s) - commodity , cost accounting , industrial organization , competition (biology) , consumption (sociology) , throughput accounting , accounting method , resource (disambiguation) , process (computing) , context (archaeology) , business , big data , value (mathematics) , product (mathematics) , environmental economics , economics , accounting , accounting information system , computer science , accounting management , finance , ecology , computer network , machine learning , biology , social science , paleontology , geometry , mathematics , sociology , operating system
How an enterprise develops its own strength and can realize the future development trend of the enterprise in the context of so severe social and economic competition, will inevitably involve the use of resources in the process of competition. As a product of commodity economy, cost seriously affects the value of commodities under big data technology. To ensure the effective use of enterprise resources, cost accounting is an indispensable part of the production operation process. The simple cost accounting method cannot meet the current rapid development environment. As a new cost accounting innovation method, resource consumption accounting can more systematically and more effectively maximize resources.