作业成本法在天津联通的应用研究

发布时间：2018-01-25 23:15

本文关键词： 作业成本法电信企业间接费用　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：自2008年以来的第三次电信业重组，形成了以移动，联通，电信三大运营商为代表的电信企业架构，三家电信企业之间的市场竞争也愈加激烈，若想在相互的竞争中取得优势地位，，明晰企业的经营和产品成本就成为了关键。由于电信企业提供的产品是无形的通信服务，其间接成本费用所占的比重远远大于直接成本费用，使得目前电信企业很难得到正确的成本信息。作业成本法的提出，很大程度上对于解决企业间接成本费用和共同费用的分摊计算提供了一个很好的解决途径。因此，将作业成本法引进电信企业，并构建符合企业具体情况的作业成本模型，准确分担间接成本费用和共同成本费用具有极其重要的意义。本文通过分析我国电信企业的成本结构以及在成本管理中目前遇到的问题和阻碍，详细阐述作业成本法的发展和理论核心，根据作业成本法理论，建立基于电信企业的作业成本法核算模型，制定符合电信企业自身特点的资源和作业中心，并以天津联通目前大力推行的FTTH业务和NGN网络升级改造为例进行作业成本法在电信企业的应用研究，以实际数字核算准确的网络成本信息，在进行实际应用核算基础之上，使用编程技术开发作业成本法核算程序软件，使得作业成本法的计算更加准确和方便。通过以上的探索研究作业成本法在电信企业应用的可能性和实用性，可以为今后作业成本法在我国电信企业的实际应用打好理论基础。
[Abstract]:Since 2008, the third reorganization of telecom industry has formed a telecommunications enterprise structure represented by mobile, Unicom and telecom operators, and the market competition among the three telecom enterprises is becoming more and more fierce. If we want to gain the advantage position in the mutual competition, it becomes the key to clarify the operation and product cost of the enterprise, because the product provided by the telecommunication enterprise is invisible communication service. The proportion of indirect cost cost is much larger than that of direct cost cost, which makes it difficult for telecom enterprises to get correct cost information. To a great extent, it provides a good way to solve the problem of indirect cost and common cost. Therefore, activity-based costing is introduced into telecom enterprises. It is of great significance to construct the activity-based cost model according to the specific situation of the enterprise and to share the indirect cost and the common cost accurately. Based on the analysis of the cost structure of telecom enterprises in China and the problems and obstacles encountered in cost management, this paper elaborates the development and theoretical core of activity-based costing, according to the ABC theory. This paper establishes the model of Activity-based costing based on telecom enterprises, and formulates the resources and operation centers which accord with the characteristics of telecom enterprises. Taking Tianjin Unicom's FTTH service and NGN network upgrade and transformation as an example to study the application of Activity-Based costing (ABC) in telecom enterprises to calculate the exact network cost information. On the basis of practical application accounting, the software of Activity-Based costing (ABC) accounting program is developed by using programming technology. Make the calculation of Activity-based costing more accurate and convenient. Through the above exploration to study the possibility and practicability of ABC in telecom enterprises. It can lay a theoretical foundation for the practical application of Activity-based costing in telecom enterprises in China.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626;F275.3

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