A公司战略成本联动管理系统项目建设计划与实施策略

发布时间：2018-01-16 22:15

本文关键词：A公司战略成本联动管理系统项目建设计划与实施策略　出处：《南京邮电大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国联通、中国联通的合并,中国电信行业的快速发展,我国移动通信行业的竞争变得日趋激烈,这给中国移动通信集团的发展提出了严峻的挑战。特别是,电信行业正在实施的方案重组,更是对我国移动通信行业的竞争环境产生了极大的影响。任何企业的资源都是有限的,要以尽量小的成本获得最大的产出企业就必须对所有的投入进行精确地衡量、判断,将企业的成本管理放在战略的角度进行管理,以实现提高企业运营成本管理效率的目标。战略成本联动管理强调对企业或者部门实施全面的预算管理,并通过公司两下、两上的管理流程来支持公司预算的计划、制定以及实现预算的滚动性调整。研究其计划与实施是有必要的。本文以中国移动公司A分公司为例,探索战略成本联动管理体系在提高企业管理管理效率、降低企业运营成本的可行性。论文分析了A公司成本管理存在的问题及原因,提出了实施战略成本联动管理项目建设计划,重点对战略成本联动管理系统的构建目标、原则、项目管理、方案设计进行了分析与研究；并对该项目的主要活动、项目实施过程中的采购管理、项目实施的质量控制、项目实施中的团队开发、项目实施中的沟通管理以及实施阶段评审进行了论述；随后重点论述了该项目面临的技术风险、管理风险、产品质量风险等,并从管理、技术等方面提出了健全项目风险管理机制的有关对策。
[Abstract]:With the merger of China Unicom, China Unicom and the rapid development of China telecom industry, the competition in China's mobile communication industry has become increasingly fierce. This poses a severe challenge to the development of China Mobile Communications Group, especially the restructuring of the telecom industry. It also has a great impact on the competitive environment of the mobile communication industry in China. The resources of any enterprise are limited. In order to obtain the largest output with the lowest cost, we must accurately measure and judge all the inputs, and put the cost management of the enterprise in the strategic perspective. In order to achieve the goal of improving the efficiency of operational cost management, strategic cost linkage management emphasizes the implementation of comprehensive budget management for enterprises or departments, and through the company two times. Two management processes to support the company's budget planning, formulation and implementation of the rolling budget adjustment. It is necessary to study its plan and implementation. This paper takes A Branch of China Mobile Company as an example to explore the strategic cost linkage management system to improve the efficiency of enterprise management. The paper analyzes the problems and causes of cost management in company A, and puts forward the construction plan of implementing strategic cost linkage management project. Focus on the strategic cost linkage management system construction objectives, principles, project management, project design analysis and research; The main activities of the project, the procurement management during the project implementation, the quality control of the project implementation, the team development in the implementation of the project, the communication management in the implementation of the project and the review of the implementation stage are discussed. Then it discusses the technical risk, management risk, product quality risk and so on, and puts forward some countermeasures to perfect the project risk management mechanism from the aspects of management and technology.
【学位授予单位】：南京邮电大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP315;F626

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