LN联通计费账务系统改造案例分析

发布时间：2018-01-02 01:02

本文关键词：LN联通计费账务系统改造案例分析　出处：《华东理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来国内电信业并购风起云涌,电信业竞争进一步加剧,反映盈利水平的单位用户贡献值不断下降,如何确保用户数与收入同步增长,是所有电信运营商都在认真思考的问题。首先,本文通过分析当前电信收入保障理论应用实践经验,概括出电信收入保障管理理论应用特点和建设水平,指出为实现保增长企业战略,收入保障建设必须重视增长,坚持开源为主,节流为辅,通过发展融合业务,巩固系统保障水平,加强收入稽核,提升应收账款管理水平及完善信用度计算规则等手段,不断提升企业财务管理水平,保证企业增量增收；同时,通过对比分析电信运营管理系统和财务管理系统功能特点和相互关系,明确了财务管理系统监督管理的重要性,提出建设业会数据交换接口来加强财务系统对电信企业生产销售监督力度的方法,促进企业增收。其次,本文在上述理论分析的基础上,通过详细分析叙述LN联通计费账务系统改造过程,总结出有效应用上述理论的思路和方法,表明正确运用上述理论方法可以帮助企业提升财务管理水平,增加企业收入。最后,尽管本次LN计费账务系统改造基本目标已经实现,但是当前计费账务系统功能与联通计费账务系统建设要求仍有差距,财务监督支持力度仍需加强,有必要持续改进提高计费账务系统功能,帮助企业提高盈利能力。
[Abstract]:In recent years, mergers and acquisitions of domestic telecommunications industry, telecommunications industry competition further intensified, reflecting the profit level of the unit user contribution value continues to decline, how to ensure the number of users and income growth. Is all the telecom operators are seriously thinking about the problem. First of all, through the analysis of the current telecom revenue security theory application experience, this paper summarizes the characteristics and construction level of telecom revenue security management theory, and points out that to achieve growth protection enterprise strategy. The construction of income security must pay attention to growth, adhere to the principle of open source, reduce expenditure as a supplementary, through the development of integration business, consolidate the level of system security, and strengthen the revenue audit. Improve the management level of accounts receivable and improve the credit calculation rules and other means to constantly improve the level of financial management of enterprises to ensure incremental income; At the same time, through the comparative analysis of the telecommunication operation management system and the financial management system function characteristics and mutual relations, the importance of financial management system supervision and management is clarified. This paper puts forward a method to strengthen the supervision of production and sales of telecom enterprises by means of building the data exchange interface of industry association to increase the income of the enterprises. Secondly, this paper based on the above theoretical analysis, through detailed analysis and description of LN Unicom billing system reform process, summed up the effective application of the above theory ideas and methods. It shows that applying the above theory and method correctly can help enterprises to improve their financial management level and increase their income. Finally, although the basic goal of the reform of the LN accounting system has been achieved, but the current billing and accounting system function and Unicom billing system construction requirements are still gaps, financial supervision support still needs to be strengthened. It is necessary to continuously improve the accounting system function to help enterprises improve their profitability.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626.115

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