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Research Of The Telecommunication Operation Enterprises To Strengthen Income Accounting And Management

Posted on:2013-10-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y PangFull Text:PDF
GTID:2269330398470513Subject:Business administration
Abstract/Summary:PDF Full Text Request
As the competition in the telecom market grows more and more fierce, telecom operators have reached the agreement that internal control of revenue accounting is as important as seeking the outer profitable opportunities. Internal control of revenue is closely related with the sustainability of the growth. From the financial point of view, the accurate management of the revenue accounting is one of the important breakthroughs of the value management of telecom operators.In this essay, back grounded in Guangxi autonomous region, the operating income of the telecom company is classified, the processing rules of some special service are analyzed, and some of the management information systems and statistical processing rules concerning the revenue accounting are introduced. Considering the influences of the business tax to value added tax transition, suggestions are given to the design of the service package. Then, concerning the changes of the revenue accounting appeared this year, examples of some management problems and their suggested solutions are elaborated. Firstly, some management information systems inside of other broader systems must be integrated, statistics in related systems must be consistent; secondly, the statistics in financial systems must also be consistent with those in other MIS, which means a daily checking system between financial and other MIS has to be established to narrow the differences between the two and lay a stable basis for the accurate accounting. Last but not least, revenue receipts management must be strengthened, especially bills that are overdue. Solutions must be found to accelerate the cash flow.
Keywords/Search Tags:Telecommunications operations, Income management, Revenue recognition, Data standard, Industrymoney check
PDF Full Text Request
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