电信运营企业加强收入核算与管理的研究

发布时间：2018-02-12 06:50

本文关键词： 电信运营收入管理收入确认数据规范业财核对　出处：《北京邮电大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着市场竞争越来越大,电信运营商们意识到,在不断寻找业务增长点的同时,需要更加关注企业内部对收入的管理,内部管理的质量好坏关系到收入是否能够持续增长。从财务角度分析,收入核算管理的精确化与否,成为提升电信运营企业价值的重要突破口。本文是以广西电信为背景,首先介绍了电信的业务收入分类及特殊事项的处理规则,分析了业务收入所涉及的系统及数据统计规范；然后针对营改增对电信企业的影响,对业务套餐设定等提出了建议,同时对今年来业务收入核算的变化点进行了阐述；最后针对企业出现的关键问题举例说明并对其提出管理建议。首先,需要对系统内部系统进行有力整合,从数据的源头抓起,整理整顿业业核对,为业财核对打下夯实基础；其次,规范业财核对标准,建立日常核对机制,缩小并控制业财核对的差异,为收入精确化核算奠定基础；最后,需加强营业款的回收,特别是用户欠费的抓紧回收,需要找到相应的对策,以此强化营收款的管理,加速企业现金流的流转速度。
[Abstract]:With the increasing competition in the market, telecom operators realize that while they are constantly looking for business growth points, they need to pay more attention to the management of revenue within the enterprise. The quality of internal management is related to the sustainable growth of revenue. From the financial point of view, the accuracy of revenue accounting management has become an important breakthrough to enhance the value of telecom operation enterprises. Taking Guangxi Telecom as the background, this paper firstly introduces the classification of business income and the rules of dealing with special items, analyzes the system and data statistic standard involved in the business revenue, and then aims at the influence of the business reform on the telecom enterprises. At the same time, the paper expounds the change points of business income accounting in recent years, and finally illustrates the key problems of enterprises and puts forward some management suggestions. First of all, it is necessary to integrate the internal system of the system, starting from the source of the data, sorting out and rectifying the check of the industry, laying a solid foundation for the check of the industry and property; secondly, standardizing the standards of the check of the industry and establishing a daily checking mechanism. To narrow and control the differences in the reconciliation of industrial property and to lay the foundation for accurate accounting of revenue; finally, we need to strengthen the recovery of business funds, especially the collection of user arrears, and find corresponding countermeasures to strengthen the management of revenue payments. Accelerate the circulation speed of enterprise cash flow.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F626

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