| With increased of the competition and the arrival of the3G era, reduce operation andmaintenance costs become an important weapon in the communications enterprisecompetition. The one hand, a large number of network operation and maintenance costseffect the improvement of the communication cost competitiveness.on the other hand, themining operation and maintenance costs is a way to reduce space and is also a powerfulweapon to improve communication enterprises, low-cost competitive, so how to reducenetwork operation and maintenance costs become the major issues facing thecommunication operation. After learning of the literature of the cost control,there areseveral way to control the operation and maintenance costs.First of all, find the operationand maintenance costs in the operation and maintenance stage operation and maintenancecosts of the mobile network operators.depth analysis of communication operation andmaintenance costs of operations, the cost growth trend, operation and maintenance strategyto take low-cost network operators, such as put strategic management, activity-basedcosting applied into the cost control, But it didn’t use in the actual cost control. With the3G era, the proportion of operation and maintenance cost became higherand higher,composition became more and more complex. So it was very important to take effectivemeasures to reduce operation and maintenance cost.In2010five ministries jointly issued the " Guidelines of internal control ".togetherwith the basic specification released in June2008, internal control, together constitute theenterprise’s internal control system of norms, to establish the basic marks of our internalcontrol system. With the improvement of internal control, that was very concernd aboutput the internal control theory into the operation and maintenance cost control theory andpractice of the community.now the internal control clearly defined provisions of the mainpoints of the cost of internal control, including control principles, methods, The criticalcontrol points and this provides a theoretical basis for the internal control theory in theoperation and maintenance cost management.In this paper, combine with the internal control theory, study the management andcontrol of the operation and maintenance costs, and combined with the A branch of ChinaUnicom, the network operation and maintenance cost of internal controls specificapplication recommendations. This study is divided into five parts, including: the first partof the Introduction part, this part introduces the research background and current situation, significance, research, technology roadmap, research methods, and innovation; The secondsection describes the internal control theory of the network operation and maintenancecosts. the third part of the current communication operation network operation andmaintenance costs of internal control problems and their solutions, and highlighted thenecessity of measures to strengthen the network operation and maintenance costs ofinternal control:fourth part combined with A Company of China Unicom specific case ofthe specific application of internal control in the operation and maintenance costmanagement,. the fifth section give us the conclusions of this paper.This article focuses onsolving the problem of how to ensure that the network operation and maintenance ofeffective implementation of the cost of internal control processes, which is of the fewstudies specifically for the particular industry of the cost internal control.The result of thispaper both significant guide theoretical research on the internal control of the operationand maintenance costs of the large state-owned communication enterprises and themanagement and control of the operation and maintenance costs of the communicationenterprise into practice. |