Study on Ways of Promoting Core Competence of Enterprise through Management Accounting Against the Background of Big Data

In the era of big data, the environment of accounting has changed significantly.Companies are urgently required to make better use of management accounting, change the status of financial and business separation of traditional financial accounting, improve the timeliness and usefulness of management decisions, and enhance the company's core competitiveness.Based on this, the paper proposes the path of management accounting to enhance the core competitiveness of enterprises, mainly including building a data management platform, establishing a real-time financial reporting system, and training high-quality management accounting talents.