AR电信运营公司业务预算管理研究

发布时间：2018-05-02 00:28

本文选题：电信行业 + 业务活动　；参考：《东北大学》2013年硕士论文

【摘要】：电信行业3G时代的到来,给中国的电信业带来了技术上的变革,同时也给电信运营商带来了新的机会与挑战。随着整个行业步入了发展的成熟期,收入增长放缓、利润空间缩小、市场高度饱和等不利因素逐渐体现在电信运营商的日常生产经营中。而如何在外部环境变化下继续保持市场的领先地位,如何发挥财务管理在生产运营中的最大效用,成为了AR电信运营公司首要关注的问题。预算管理是财务管理的重要环节,业务预算又是企业预算管理的起点,因此有必要在亟需精细化管理改革的AR电信公司建立科学的业务预算管理流程。按照一般预算管理的流程,即：预算设计与下达—预算分解与执行—预算完成情况及考核,创建适合AR公司的预算流程。通过对AR公司业务的梳理和规范,将AR电信运营公司的业务预算编制指标与业务活动结合起来,从实际业务活动入手建立预算指标,充分将战略管理的思想落实到预算管理中,并通过业务预算执行控制流程与事后考核流程,形成科学有效的闭环管理,使企业的业务活动有准可依,帮助企业的生产经营进行指导,使企业的战略目标平稳落地,帮助企业利用有限的资源创造出最大的效益。本文主要包括五个主要的研究内容：研究背景、研究意义及国内外研究综述；预算管理的内容、模式及体系；AR公司预算管理现状及存在问题；AR公司业务预算管理制度设计；AR公司实施业务预算管理的保障措施。
[Abstract]:With the arrival of 3G era, the telecom industry in China has brought technological changes and new opportunities and challenges to telecom operators. With the development of the whole industry, the growth of income slows down, the profit space shrinks, the market is saturated, and so on, which is gradually reflected in the daily production and operation of telecom operators. How to keep the leading position of the market under the change of external environment and how to exert the maximum utility of financial management in production and operation has become the primary concern of AR telecom operation company. Budget management is an important part of financial management, and business budget is the starting point of enterprise budget management. Therefore, it is necessary to establish a scientific business budget management process in AR telecom company, which is in urgent need of meticulous management reform. According to the general budget management process, that is, budget design and delivery-budget decomposition and execution-budget completion and assessment, to create a budget process suitable for AR company. Through combing and standardizing the business of AR company, combining the business budget compiling index of AR telecom operation company with the business activity, establishing the budget index from the actual business activity, fully implementing the thought of strategic management into the budget management. And through the operation budget execution control process and the post examination process, forms the scientific and effective closed loop management, makes the business activity of the enterprise have the accurate basis, helps the enterprise's production and management to carry on the instruction, causes the enterprise's strategic goal to fall to the ground smoothly, Help enterprises to use the limited resources to create the maximum benefit. This article mainly includes five main research contents: the research background, the research significance and the domestic and foreign research summary, the budget management content, The current situation and problems of AR Company's Budget Management the Design of AR Company's Business Budget Management system guarantees AR Company's implementation of Business Budget Management.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626.115

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