电信企业战略成本管理应用研究
发布时间：2019-01-05 09:59
【摘要】：随着我国电信企业重组的完成，三大电信运营商在业务分布上趋于平衡。之前，某一运营商在单一业务领域内拥有绝对统治地位的局面已不复存在，新的三大电信运营商的竞争日益激烈。面对激烈的竞争环境，电信企业战略成本管理应用中的一些问题也开始暴露出来。本文针对电信企业战略成本管理应用中存在的问题，以战略成本管理理论为基础，对其进行应用上的改进研究，以期为电信企业进行战略成本管理提供科学的参考。 本文以电信企业战略成本管理应用的相关研究为基础，同时结合我国电信企业当前战略成本管理的实际情况，发现电信企业战略成本管理在战略指导作用的发挥、战略成本管理的范围以及战略成本动因分析和控制等三方面存在一些问题。针对这些问题，本文以桑科的战略成本管理模式为基础，从战略定位分析、价值模式分析、战略成本动因分析三方面入手对电信企业展开改进分析。借助SWOT分析法，明确了电信企业的战略定位；在对电信企业价值链分析的基础上，尝试从价值网的视角对电信企业价值模式进行分析，指出电信企业战略成本管理在价值和成本管理范围上需要进行范围拓展；根据电信企业的战略成本动因的特点，，借助层次分析法，对电信企业的战略成本动因进行了重要性的识别。 最后，根据战略成本管理改进分析结论，对电信企业战略成本管理的具体管理措施也做了相应的调整和改进，明确电信企业战略定位，抓住成本管理的重点、进行全网络的价值和成本管理、进行战略成本动因优化三个方面对电信企业战略成本管理具体措施进行改进。
[Abstract]:With the completion of the reorganization of telecom enterprises in China, the service distribution of the three major telecom operators tends to balance. Before that, the absolute dominance of one operator in a single service area no longer existed, and the competition among the three new telecom operators became increasingly fierce. In the face of fierce competition, some problems in the application of strategic cost management in telecom enterprises are also exposed. This paper aims at the problems existing in the application of strategic cost management in telecom enterprises, based on the theory of strategic cost management, and studies the improvement of its application in order to provide a scientific reference for telecom enterprises to carry out strategic cost management. Based on the research on the application of strategic cost management in telecom enterprises and the actual situation of the current strategic cost management in China, this paper finds out that the strategic cost management of telecom enterprises plays a role in strategic guidance. There are some problems in the scope of strategic cost management and the analysis and control of strategic cost drivers. Aiming at these problems, based on the strategic cost management model of Sankoh, this paper analyzes the improvement of telecom enterprises from three aspects: strategic positioning analysis, value model analysis and strategic cost driver analysis. With the help of SWOT analysis, the strategic positioning of telecom enterprises is clarified. On the basis of analyzing the value chain of telecom enterprises, this paper tries to analyze the value mode of telecom enterprises from the perspective of value net, and points out that the scope of strategic cost management of telecom enterprises needs to be expanded in the scope of value and cost management. According to the characteristics of strategic cost drivers in telecom enterprises, the importance of strategic cost drivers of telecom enterprises is identified by means of analytic hierarchy process (AHP). Finally, according to the conclusion of the strategic cost management improvement analysis, the paper makes corresponding adjustment and improvement to the specific management measures of the telecom enterprise strategic cost management, clarifies the strategic position of the telecommunication enterprise, and grasps the key point of the cost management. Carry on the value and cost management of the whole network, carry on the strategic cost driver optimization to carry on the improvement to the telecom enterprise strategic cost management concrete measure in three aspects.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F626.116
[Abstract]:With the completion of the reorganization of telecom enterprises in China, the service distribution of the three major telecom operators tends to balance. Before that, the absolute dominance of one operator in a single service area no longer existed, and the competition among the three new telecom operators became increasingly fierce. In the face of fierce competition, some problems in the application of strategic cost management in telecom enterprises are also exposed. This paper aims at the problems existing in the application of strategic cost management in telecom enterprises, based on the theory of strategic cost management, and studies the improvement of its application in order to provide a scientific reference for telecom enterprises to carry out strategic cost management. Based on the research on the application of strategic cost management in telecom enterprises and the actual situation of the current strategic cost management in China, this paper finds out that the strategic cost management of telecom enterprises plays a role in strategic guidance. There are some problems in the scope of strategic cost management and the analysis and control of strategic cost drivers. Aiming at these problems, based on the strategic cost management model of Sankoh, this paper analyzes the improvement of telecom enterprises from three aspects: strategic positioning analysis, value model analysis and strategic cost driver analysis. With the help of SWOT analysis, the strategic positioning of telecom enterprises is clarified. On the basis of analyzing the value chain of telecom enterprises, this paper tries to analyze the value mode of telecom enterprises from the perspective of value net, and points out that the scope of strategic cost management of telecom enterprises needs to be expanded in the scope of value and cost management. According to the characteristics of strategic cost drivers in telecom enterprises, the importance of strategic cost drivers of telecom enterprises is identified by means of analytic hierarchy process (AHP). Finally, according to the conclusion of the strategic cost management improvement analysis, the paper makes corresponding adjustment and improvement to the specific management measures of the telecom enterprise strategic cost management, clarifies the strategic position of the telecommunication enterprise, and grasps the key point of the cost management. Carry on the value and cost management of the whole network, carry on the strategic cost driver optimization to carry on the improvement to the telecom enterprise strategic cost management concrete measure in three aspects.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F626.116
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