Comprehensive Budget Of China Mobile Operators

Comprehensive budget is already a mature management tool and takes important effects on practice of high level management. Through tens of years' practice, oversea companies accumulate rich experiences which are precious to us. In these years, enterprises in China have cognizance of this useful tool, and some of them tried to take implementation. As leading companies in China, mobile operators should be the models on implementation of this high level management tool.How to use comprehensive budget in mobile service provider area is an important question. By analyzing the theory of comprehensive budget and mobile telecommunication businesses, the author developed the budget processes in mobile operators, and devised revenue and expense budgeting model. The paper would provide practicality to the telecommunication operators who want to take implementation of comprehensive budget.The main content of this paper focuses on discussing the realization of comprehensive budget of mobile operators in China. In the first two chapters, the paper introduces an "as-is" analysis of mobile market and points out the development trend in nearing future, and analyzes the differences between traditional budget theory and comprehensive budget theory. In the following chapter the paper researches how to establish the processes in mobile operators. After that it briefly introduces...