The Research Building Multi-Dimensional Telecom Budget Management System Which Based On Main Line Of The Customer Dimension

Formation of the third telecom restructuring in China Mobile, China Telecom, China Unicom three full-service operating companies, in 2009, China entered the 3G era and the entire business operations. Three operators entered in fixed-line and mobile each market, the user structure is becoming more balanced, competitive landscape have changed. At the same time, due to technical innovations and the triple play trends highlight, in addition to the basic business needs, future data needs of business and the proliferation of business customer needs will be the focus of telecom companies. The competition key of the 2G era is tariff levels and network quality, and in the 3G era, customer service, become critical as competitive factors. Change of the competitive landscape requires a shift in management thinking, for which major telecom operators have carried out a customer-oriented strategic transformation, and the idea of building the multi-dimensional budget management system which based on the main line of the customer dimension be proposed.Comprehensive budget management is an important component of modern business management part, is important tool of the enterprise to achieve business objectives and the strategic management. Multi-dimensional comprehensive budget is expansion and extension of overall budget management, multi-dimensional throughout the entire Process and the budget system of comprehensive budget, different enterprises in the preparation of multi-dimensional comprehensive budget system can be based on business operating characteristics Setting the different dimensions, consider a different dimension as the focus or the main line, power-based Industry characteristics and the letter of the enterprise business model changes, building the multi-dimensional budget management system which based on the main line of the customer dimension be proposed.This paper uses a combination of theory and practice research methods to ask questions, analyze problems and solve the problem. Based on progressive layers relationship among the overall budget, multi-dimensional comprehensive budget, customer oriented line of multi-dimensional, through the telecom industry characteristics, product characteristics, customer characteristics and status of the development of telecommunications enterprises, the development scoping study, aware of the necessity and importance of telecom enterprises to building the multi-dimensional budget management system which based on the main line of the customer dimension,based on geographical dimensions, based on key products, and then drawing on the European telecom operators in particular Germany, France, the strategy restructuring and reform of the budget system in practice, construct implementation plan with multi-dimensional telecom budget management system. The fifth chapter is where the innovation of this paper, aimed at changing the geographical dimensions of a single telecom budget status and the traditional telecom companies only concerned the case of income and expenditure budget, cash flow statement budget and balance sheet budgets, and to focus on customers assessment and analysis of budget implementation, the real value of telecommunications companies to enhance and achieve the refinement of the financial management.