中国移动通信集团宁夏有限公司工程财务管理KPI指标结果提升的策略研究

发布时间：2018-08-20 13:21

【摘要】：随着移动通信行业重组,电信运营商之间的市场竞争日益激烈,各运营商的网络质量成为竞争优势很重要的组成部分。同时,为适应日益增长数据业务量需求,各运营商都加强网络投资工程项目的建设,对于工程项目建设中存在的财务管理问题,不少行内人士都进行分析、总结,普遍认为存在的主要问题为财务管理介入工程管理的程度有限、工程建设实际进度与财务反映的进度差异较大、工程转资产与实际不相符等情况,宁夏移动作为通信行业的一份子,同样的问题也不例外。如何从财务角度,分析出问题的关键、提出解决办法,加强工程财务管理,对强化企业财务风险防范控制,增强企业盈利能力,具有重要的意义。作为企业财务管理重要内容之一的工程财务管理,在资金、资产、风险、投资等管理方面占据很重要的位置,公司设置工程财务管理KPI考核指标对其完成情况进行考核,但工程财务KPI指标结果只是工程财务管理结果的一方面反映,在公司工程管理的过程中财务则始终贯穿于投资管理的全过程,从前期的可研评估、设计会审、投资下达、建设、竣工验收、竣工决算等整个工程项目建设过程中,如何通过对工程财务KPI指标结果的提升,将工程财务管理工作更加深入融入整个项目建设全过程,提高工程财务管理水平和精细化程度是关键。本文通过目前工程财务管理KPI指标结果完成情况及对企业造成的影响,分析企业实际情况及工程管理流程各个环节,结合其他省公司及社会上工程管理财务专家们的理论经验,积极着手探讨提升公司工程财务管理KPI指标完成结果的策略,以求能提高工程财务的管理水平,提高公司投资效率、降低工程管理财务风险。
[Abstract]:With the restructuring of the mobile communication industry, the market competition among telecom operators is becoming increasingly fierce, and the network quality of each operator has become an important part of the competitive advantage. Management problems are analyzed and summarized by many people in the industry. It is generally believed that the main problems are the limited degree of financial management involved in project management, the great difference between the actual progress of project construction and the progress of financial reflection, the inconsistency between the project transfer assets and the actual situation. Ningxia Mobile, as a part of the communications industry, has the same problems. From the financial point of view, how to analyze the key problems, put forward solutions, strengthen the project financial management, to strengthen the financial risk prevention and control, enhance the profitability of enterprises, is of great significance.
As one of the important contents of enterprise financial management, project financial management occupies a very important position in the management of funds, assets, risks, investment and so on. The company sets up the KPI evaluation index of project financial management to assess its completion, but the result of project financial KPI index is only a reflection of the result of project financial management, which is reflected in the company. In the process of project management, finance runs through the whole process of investment management. In the whole process of project construction, such as pre-research evaluation, design review, investment delivery, construction, completion acceptance, final accounts and so on, how to improve the result of project financial KPI index and integrate project financial management into the whole project more deeply The key to building the whole process is to improve the level of financial management and the degree of refinement.
Based on the current project financial management KPI index results and its impact on the enterprise, the paper analyzes the actual situation of the enterprise and various aspects of the project management process, combined with the theoretical experience of other provincial companies and social project management financial experts, actively embarks on the discussion of improving the company's project financial management KPI index results. The strategy can improve the management level of project finance, improve the investment efficiency and reduce the financial risk of project management.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F285

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