The Study On The Comprehensive Budgeting Of Teleconnunications Enterpises

With the development of economic globalization, China's Telecommunications Enterprises will face to the challenges of international competition. We should admit that china's Telecommunications Enterprises still lack suitable competency comparing with the developed Telecommunications Enterprises in the world. The writer thinks that the management of Telecommunications Enterprises should be improved by enforcement of comprehensive budgeting. Presently, many Telecommunications Enterprises in our country have already implemented comprehensive budgeting, but there are many shortcomings in its executing process and the impact of comprehensive budgeting haven't been exerted efficiently. In addition, the Telecommunications industry is an important part of our national economy and it has many own characteristics. To realize comprehensive budgeting should consider the characteristics of Telecommunications Enterprises. Thus, the writer of this thesis chooses the topic of "The study on comprehensive budgeting of Telecommunications Enterprises".Firstly the thesis analyses the characteristics of Telecommunications Enterprises and discusses the significance of implementing comprehensive budgeting, the thesis puts forward that it is necessary for Telecommunications Enterprises to actualize comprehensive budgeting. The second part of the thesis introduces the mainly basic theories on comprehensive budgeting. The third part of the thesis introduces the current situation of comprehensive budgeting in the Telecommunications Enterprises. The fourth part of the thesis summarizes the characteristics of comprehensive budgeting in the Telecommunications Enterprises; the thesis puts forward the shortcomings in its application process.Based on theoretic of comprehensive budgeting and Managing Behavior in Organizations, The chapter five brings forward the advices that how to ameliorate the comprehensive budgeting of Telecommunications Enterprises. Combining with the problems of budgeteering, the thesis explores the budgetary compilation methods of Telecommunications Enterprises. Considering the competitive situation and culture of Telecommunications Enterprises, the thesis proposes that the tight control is the advisable choice for Telecommunications Enterprises. In order to deal with the difficulty of investment management, capital budgeting of Telecommunications Enterprises should implement rolling budget. Finally, in order to exert the encouragement function of the comprehensive budgeting, the thesis try to explore the methods that how to inosculate the budget assessing and feedback on performance.