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论文编号：	4438
作者编号：	2120092853
上传时间：	2012/6/8 22:11:02
中文题目：	作业成本法在移动通信企业的应用研究
英文题目：	Research on the application of ABC in Mobile Communication Enterprises
指导老师：	周晓苏
中文关键字：	成本;作业;作业成本法;移动通信企业
英文关键字：	Cost;Activity;Activity-based Costing;Mobile Communication Enterprises
中文摘要：	随着通信行业的改革和发展，以及电信企业之间竞争的加剧，移动通信企业对其成本核算和管理有着更高的要求。但是传统的成本管理体系已不能满足新的需求，不能提供新的管理需求所需要的有用的成本信息。而作业成本法是一种新兴的、极其先进的成本核算方法。它以作业为基础，以控制作业的方式控制成本，而不是直接控制成本，从而在根本上解决了传统成本法的缺陷，同时给企业的流程管理、成本控制、企业整体战略目标的实现提供了良好的基础。 本文将作业成本法引入移动通信企业，在介绍了作业成本法的基本原理后，结合移动通信企业的自身行业特点，分析了作业成本法在移动通信企业的适用性。然后，本文通过对移动通信企业成本管理现状的分析，指出了移动通信企业现行成本核算中的问题。在此基础上构造了适应移动通信企业的作业成本系统，并选择了具有代表性的公司进行实证分析。从理论与实践两个层面论证了作业成本法在移动通信企业实施的可行性和有效性。通过研究表明，作业成本法不但能准确反映移动通信企业各类业务的成本，而且能够为企业提供多样化和多层次的成本信息。最后，文章说明了移动通信企业应用作业成本法的意义，并指出了移动通信企业在应用作业成本法时应注意的问题及相关建议。
英文摘要：	As the reform and development of the communications industry and increasing fierce competition of communication enterprises, the mobile communication enterprises have a higher request on cost accounting and management. However, the traditional cost management can’t provide the useful cost information to the new management needs, so the new needs can’t be met. ABC is a new and extremely advanced method of cost accounting. It bases on activity, in order to control cost it will control activity rather than direct cost control. Thus ABC solves the problems of the traditional cost method. At the same time, it provides a good foundation for business process management, cost control and overall strategy implementation. This paper introduces ABC into mobile communication enterprises. Based on the fundamental principles of ABC and the characters of mobile communication enterprises, the paper firstly analyzes the possibilities of applying ABC to mobile communication enterprises. Then, by analyzing the present cost management of mobile communication enterprises, it point out some problems of existing cost accounting. On the basis of the analysis, the paper constructs an activity-based costing system for mobile communication enterprises. Furthermore, an example is used to illustrate how to design cost system in a mobile communication enterprise. Thus, it can demonstrate the use of ABC feasibility and effectiveness in mobile communication enterprise from theoretical and operational level. From the research, it is confirmed that applying ABC in mobile communication enterprises can not only reflect accurate cost information, but also provide diversified and multi-level cost information. At the end of the paper, it illustrates the meaning of applying ABC in mobile communication enterprises, and points out the problems that should pay attention to and gives the corresponding recommendations.
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