电信企业中略成本管理的应用研究.doc

摘　要 电信业是国内关系国计民生的重要的高技术、高资金密集型的企业,在我国已经加入WTO的形势下，各电信运营商不仅要面对国内的竞争，还要应对来自国外的强大运营商的冲击。随着竞争的引入，电信企业的成本管理对获得长期的竞争优势起着至关重要的作用，因此电信企业必须对成本管理进行创新、发展。而传统的成本管理只是在生产领域对成本进行压缩，已经明显不适应于企业的发展。战略成本管理是在传统的成本管理基础上的突破，由于它具有传统成本管理无法比拟的外向性、竞争性、长期性和全面性的特点，因而能在十分激烈的竞争环境下，了解竞争对手的情况，为企业获得持续发展的优势。目前电信企业的成本管理存在着成本管理范围过窄、成本核算体系落后、人力成本控制方法欠妥等问题，文章通过运用各种战略分析工具对电信企业的内外部环境进行了分析，同时利用价值链分析方法对电信企业内部价值链与行业价值链和竞争对手的价值链进行分析，分析了电信企业的成本动因，提出了电信企业深化战略成本管理改革的措施。电信企业要在长期的竞争中保持优势，需要对电信产品的成本进行准确的核算，才能对电信产品进行合理的定价，使得对电信产品的定价更为合理和科学，从而能够增强电信企业的竞争优势。 关键词：战略成本管理；价值链；成本结构  Abstract The telecommunications industry is the domestic relations national economy and the peoples livelihood important profession, along with the competition introduction, the telecommunication enterprises cost management obtains the long-term competitive advantage to the telecommunication enterprise to play the very important role. Because the traditional cost management is only carries on the simple compression in the realm of production to the cost, already obviously did not adapt the modern telecommunication enterprises development, therefore the telecommunication enterprise must carry on the innovation, the development to the traditional cost management. The strategy cost management is in the traditional cost management foundation breakthrough, because it has the extroversion which, competitiveness, the long-term characteristic the tradition cost management is unable to compare and the integrity characteristic, can thus under the very keen competition environment, understand that the competitor the situation, obtains the sustained development superiority for the enterprise. At present the telecommunication enterprises cost management has the cost management scope to be excessively narrow, cost accounting system backwardness, the manpower cost control method not satisfactorily and so on questions, the article through utilizes each kind of strategic analysis tool to carry on the analysis to the telecommunication enterprises