论文标题:中国网通大庆分公司成本管理研究
Corporation Intellectual Property Management: Stratagems Programming and Organization System Building
论文作者 蒋召宇
论文导师 金镝,论文学位 硕士,论文专业 工商管理
论文单位 大连理工大学,点击次数 127,论文页数 50页File Size2424k
2004-05-20论文网 http://www.lw23.com/lunwen_37015102/ 中国网通;大庆;电信企业;成本管理;成本研究
China Netcom Corporation Ltd.,Daqing ,Telecom corporation,Cost management, Cost research
近年来，随着世界经济的进一步放缓，企业领导和管理者所面临的最具挑战性的问题不是“如何成功”而是“如何持续成功”。据美国的一项调查报告显示：二十世纪世界各大公司把“成长”放在第一位，而在二十一世纪，他们却把“成本”放在了第一位，可见企业对成本的控制和管理已经引起困外企业的高度重视，它是保持企业持续成功的关键因素之一。 本文从成本管理的基本理论、国内外成本管理的前沿理论出发，对成本管理理论进行了系统回顾，对国内外电信运营企业的成本管理方法进行了系统比较，针对中国网通大庆分公司成小管理中出现的问题和难点进行了深入分析，对解决问题的措施和办法进行了探讨，考虑到电信产品成本管理的特殊性，提出了改进中国网通大庆分公司成本管理的综合措施和建议：从战略的高度重新构建公司的成本管理系统，使成本管理与公司的战略目标有机地结合起来；以目标成本规划为基础，建立全面成本控制系统优化模式。针对其成本管理的难点——成本分摊问题，提出了用作业成本法来处理的建设性意见。为整个成本系统的准确分析和正确制订经营决策提供了准确依据。 最后，根据中国网通大庆分公司成本管理现状，提出了优化方案的分阶段，有步骤的实施措施。
In recent years, Along with the economic of the world is further to slow down, the most challenging problem which the business enterprise leaders and the governor to face with is not how to successful but how to keep on the success. According to an investigation report of the United States: 20 centuries each big corporation of the world put growing up in the first, but in 21 centuries, they put the cost in the first. Apparently ,the business enterprise controlling and managing the cost have caused the abroad business enterprise to value highly, that is one of the continuously successful key factors.In This thesis,I makes a review systematically about the theory of cost management from the basic to the advanced theory of cost management in the world. Analyzing the problem about the cost management of China Netcom Corporation Ltd. Daqing Branch, Aiming at the problem and difficulty appeared in the company cost management of China Netcom Corporation Ltd. Daqing Branch, I analysis and make the study with the way to the problem-solving measure. In consideration of speciality in telecommunication product cost managing , I put forward the synthesizing the measure and suggestion of China Netcom Corporation Ltd. Daqing Branch"s cost management: We should reconstruct the cost management system of the company in the view of the strategy and making cost management to put together with the company strategy target organizing, Regarding target costing as the foundation, we should establish the optimized cost control system . Aiming at thedifficult problem in cost management --cost sharing, I put forward to usingactivity-based costing to handle of cost sharing as the accurate basis for the accurate analyzing of whole cost system and establishing successful managing decision.Finally, according to cost management present condition of the China Netcom Corporation Ltd. Daqing Branch ,I put forward the optimized project which be puts into practice step by step.
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