With the continuous application and development of network information technology, in the era of big data, the collection, processing and analysis methods of enterprise accounting data have changed a lot. In enterprise management, the traditional financial accounting mode has been difficult to meet the needs of enterprise development, while management accounting is playing an increasingly important role. In the era of big data, management accounting is constantly facing new opportunities and challenges. This paper mainly expounds the development status of enterprise management accounting under the background of big data era, analyzes the difficulties faced by enterprise management accounting, and puts forward effective countermeasures to promote the development of management accounting, so as to create greater economic value for enterprises.