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论文编号：	4432
作者编号：	2220100493
上传时间：	2012/6/8 18:53:56
中文题目：	作业成本法在TT电信企业的应用研究
英文题目：	A research on the application of Activity-based Costing in TT Telecom Enterprise
指导老师：	张继勋
中文关键字：	TT电信企业，作业成本法，应用研究
英文关键字：	TT Telecom Company，ABC system，application research
中文摘要：	2008年5月中国联通分拆和重组后，伴随着数据多媒体等通信技术的发展，电信企业向用户提供的产品和服务呈现多样化，各电信运营商面临的竞争环境发生巨大的变化。为了获得更多地市场份额，运营商之间的竞争日趋激烈，利润空间不断萎缩。TT电信企业要在激烈竞争中立于不败之地，必须转变观念，实行精确化管理，在保持企业规模发展的同时，提高企业的运营效率，提升企业的核心竞争力。然而，TT电信企业一直按照传统财务会计进行成本费用核算，在财务管理上还停留在总体增收节支，根据预算控制成本的层面。由于TT电信企业财务预算缺乏翔实的数据做支持，企业无法找出成本发生的前因后果，无法发现增值作业和非增值作业，严格意义上的成本控制无法真正实施。因此，TT要实行精确化管理，从财务管理的角度看，首先，要做好化小核算单元工作，将作业成本法引入电信企业的成本会计核算中，其次，财务人员要根据企业生产经营需要分别从产品、客户、套餐、渠道等多维度进行成本效益分析，准确判断业务的真实盈利水平，为企业的经营决策提供相关数据支持，从而消减盈利水平低的产品和服务，加大能给企业带来高利润或具有发展潜力的产品或业务的投资，提升企业的核心竞争力。 本文在深刻理解作业成本法的概念和基本原理的基础上，全面分析了TT电信企业的成本管理现状，指出TT电信企业现行成本核算和成本管理存在的问题，阐明了运用作业成本法控制成本的必要性。论文在全面了解和深刻体会TT电信企业经营流程的基础上，构建了一个全面、系统的作业成本核算体系。通过该成本核算体系，TT电信企业可以将企业发生的成本费用核算到产品、客户、渠道、网元等维度上，实现成本费用精确化管理。论文通过对作业成本法在TT电信企业套餐产品效益的应用分析举例，验证作业成本法在电信企业的可行性、有用性。论文最后对作业成本法在TT电信企业的应用研究进行了总结，并对TT电信企业推行作业成本法时提出几点建议。
英文摘要：	The peer-off and re-organization of China Unicom in May 2008， the development of communication technologies such as data， multimedia etc. a series of things bring Telecommunication enterprises many new challenges including more competitive markets， less profit etc. If TT Telecom Company wants to win or stand in an unassailable position in the future， it must carry on lean management for efficiency improvement and management level， to build the core competitive power for more market share and customer loyalty. However， currently TT Telecom Company use traditional costing system and mainly focus on revenue increasing and expenditure cutting in corporate level. So it is hardly to identify value-added actions and do root-cause-analysis because the lack of detailed data supported. In another words， Cost control can’t be processed authentically in current stage of TT Telecom Company. The author thinks that only if lean management is carried out will TT Telecom Company achieve effectively cost control. From the perspective of financial management， first of all about lean management is to define the smaller cost unit and apply Activity-based-costing method to the costing system of TT Telecom Company. Secondly Finance staffs need do cost-benefit analysis multidimensionally from product， client， service package， distribution channel etc and get relative profitability， which can be used to support decision-making in corporate level (such as to invest more on product with higher ROI， to eliminate those products or service with lower ROI) and improve the core competitive power of TT Telecom Company. Based on intensively studying ABC conceptions and related theories， the author firstly introduces the current status of TT Telecom Company costing system， pointed out the existing problems， and then provides a solution by ABC implement to solve these existing problems. Depending on the familiarity of TT Telecom Company overall flowcharts， the author builds up a comprehensive and systematical ABC system for TT Telecom Company. The author thinks， by using this ABC system， TT Telecom Company can not only apply its cost and expenditures accurately into corresponding cost units (whatever product， client or distribution channel) but also Lean management will be achieved in TT Telecom Company. In the last part of this paper a case study on profitability of service package via ABC system is analyzed to certify ABC feasibility and validity in TT Telecom Company. The author also summarized those things worthy of attention during ABC implement in TT Telecom Company in the end.
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