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Telecom Enterprise Strategic Cost Management Application Research

Posted on:2013-01-25Degree:MasterType:Thesis
Country:ChinaCandidate:Y D LiuFull Text:PDF
GTID:2219330362962845Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the completion of the reorganization of the telecom enterprises of ourcountry, the three major telecom operators in the business of distribution equilibrium.Before, an operator in a single area of business has absolute dominance in the situationhas gone, the new three telecom operators in the increasingly fierce competition. Theface of fierce competition, the telecommunications business in the application ofstrategic cost management problems are exposed in the beginning. This paper aimed atthe telecommunications enterprises in the application of strategic cost managementproblems, with the strategic cost management theory as a foundation, carries on theimprovement of telecommunication enterprises, in order to provide some references toimprove application of strategic cost management.This article through to the telecommunication enterprise strategic costmanagement research study, combined with China's telecommunication enterprisestrategic cost management the current situation, found in telecom enterprise strategiccost management in the strategic guiding role, the strategic cost management andstrategic cost driver analysis and control of the three aspects of problems. Aiming atthese problems, this paper mulberry branch of the mode of strategic cost managementas the foundation, from the strategic positioning analysis, value analysis, mode ofstrategic cost driver analysis of three aspects of telecommunication enterprises,analysis and improvement. With the aid of the SWOT analysis method, thetelecommunication enterprise strategic positioning; of the telecommunication businessenterprise value chain analysis based on value net, try from Perspective oftelecommunication enterprises value mode to undertake an analysis, pointed out thetelecommunication enterprise strategic cost management on the value and costmanagement needs to carry on the expansion of the scope of; according to thetelecommunication enterprise strategic cost driver characteristics, using the level ofanalysis, to the telecom enterprises strategic cost driver for the importance ofrecognition.Finally, according to the strategic cost management improvement analysisconclusion, to the telecommunication enterprise strategic cost management andspecific management measures also made corresponding adjustments and improvements, from strengthen strategic positioning guide, grasp the key of costmanagement, whole network value and cost management, strategic cost driveroptimization three aspects of the telecommunications enterprise strategic costmanagement measures for improvement.
Keywords/Search Tags:telecommunication enterprise, strategic cost management, value network, strategic cost driver
PDF Full Text Request
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