A Research On The Budget Control Of Telecommunications Enterprises Based On Management By Projects

The total budget management is the important component of the telecommunications enterprises management, and it focuses on the budget control. In order to strengthen budget control and change previous budget control mode based on the subjects, we introduce project management mode to the budget control. It combines the comprehensive Project Management Body of Knowledge with the total budget management, and forms the new mode of budget control based on management by projects (MBP). This new mode brings the majority cost of enterprises, especially the cost of operating expenditure, into project management area, and achieves conversion from the business language to the financial language. With breaking the barriers between the various professional and financial departments, it organically combines the enterprise strategy with the total budget management, and closely relates the budget targets with the strategic objectives.On the basis of studying the feasibility and necessity of bringing the management by projects into the budget control, the study also illustrates the entire process of the budget control based on management by projects, which includes establishing strategic objectives, business plans, subjects budget and project category budget and application, implementation, analysis and assessment of projects. From the point of view of informationization, the study describes various information with software interface, and it provides reference and guidance to the building of the budget control information system and is very practical.