中国移动m市分公司精细化成本管理研究-research on refined cost management of m city branch of china mobile.docxVIP

I I 南京邮电大学硕士研究生学位论文 摘要 摘 要 改革开放以来，我国电信业经过多次重组，已形成三家主要的全业务电信运营商，呈 “三足鼎立”的市场竞争格局。随着向现代电信企业转型和 3G 业务的全面开展，电信企 业正面临日益激烈的竞争环境和发展压力，增量市场放缓，利润率持续走低，客户需求的 个性化趋势明显。运营商都想通过降低成本以提升市场竞争力，积极借助先进的成本管理 理念和信息技术，加强集中化、标准化和信息化建设以提升运营效率。但要进一步推动经 营管理机制创新，优化流程再造，实现集约化经营，精细化管理就是必然趋势，面对渐趋 “饱和”的电信市场，精细化成本管理是当前电信企业实施低成本高效运营的最佳选择。 首先，本文对成本管理和精细化成本管理相关理论研究和文献资料进行了概述；然后， 对中国移动 M 市分公司成本管理现状进行了分析，指出其存在的主要问题，得出实施精细 化成本管理的必要性；进而，分析了精细化成本管理构建思想，构建基于价值链分析和作 业成本管理的精细化成本管理体系框架，从运营和作业两个层次论述如何实践精细化成本 管理；最后，结合中国移动 M 市分公司运营现状简要分析精细化成本管理实践面临的困难 并提出相应对策。 本文运用综述和引申、规范分析与实证分析结合的方法，结合中国移动 M 市分公司实 际情况，构建精细化成本管理体系并分析其实践思路，对电信企业的成本管理工作具有一 定的参考价值。 II II 南京邮电大学硕士研究生学位论文 ABSTRACT ABSTRACT Since the reform and opening-up, China telecommunication industry has experienced several restricting and formed three full service telecommunications enterprises, which will bring deeply influence to the competition structure of the market. With the transition to a modern telecommunications and the comprehensive development of 3G business, telecommunication enterprises are facing increasingly fierce competitive environment, development pressure, the slowdown of the incremental market, the decline of the profit margin and the personalized customer demand. All telecommunication enterprises seek to improve their market competitiveness by cutting their operating costs and strengthen centralization, standardization, and informationalization by taking leading cost management thoughts and information technology to improve the operational efficiency. However, if telecommunication enterprises intend to further promote the innovation of managerial mechanism, optimize process reengineering and practice intensive management, fine management will be the necessary trend they should take. Especially when they are confronting the saturated telecommunication market, fine cost management definitely will be the best choice for telecommunication enterprises, and indeed, when they are implementing low-cost and high-efficiency strategy in current.