| Since the reform and opening-up, China telecommunication industry has experienced several restricting and formed three full service telecommunications enterprises, which will bring deeply influence to the competition structure of the market. With the transition to a modern telecommunications and the comprehensive development of 3G business, telecommunication enterprises are facing increasingly fierce competitive environment, development pressure, the slowdown of the incremental market, the decline of the profit margin and the personalized customer demand. All telecommunication enterprises seek to improve their market competitiveness by cutting their operating costs and strengthen centralization, standardization, and informationalization by taking leading cost management thoughts and information technology to improve the operational efficiency. However, if telecommunication enterprises intend to further promote the innovation of managerial mechanism, optimize process reengineering and practice intensive management, fine management will be the necessary trend they should take. Especially when they are confronting the saturated telecommunication market, fine cost management definitely will be the best choice for telecommunication enterprises, and indeed, when they are implementing low-cost and high-efficiency strategy in current.In this paper, first of all, it reviewed the related theory of cost management and fine cost management. Secondly, this paper analyzed the cost management situation based on the branch of China Mobile at M city and pointed out the mainly existing question, and then proposed the necessity of the implementation of fine cost management. Thirdly, this paper analyzed core idea of fine cost management, established the framework of fine cost management system based on the value-chain analysis and activity-based costing management, and discoursed how to practice fine cost management above the level of operation management. Finally, this paper discussed the difficult questions based on the operational situation of the branch of China Mobile at M city if one intended to implement fine cost management and propose several strategies to fulfill the need of management practices.This paper utilized the combination of summary and extended, as well as the specification analysis and empirical analysis, and combined with the actual situation of the branch of China Mobile at M city, to construct the fine cost management system. It will have a certain reference value for the development of the telecom enterprise's cost management work. |
