On The Research And Optimized Design Of Multidimensional Cost Management In AH Mobile

After years of telecommunication reform, the competition in China’s telecommunication market is becoming increasingly fierce. On one hand, due to the increase of network platform, variety of value-added services and innovation activities is more and more, the original method of accounting is difficult to meet the needs of enterprises, not for the guidance of product pricing, unable to provide management decision. On the other hand, in the fierce market competition, cost pressure is increasing gradually, the traditional cost accounting can not effectively control. Therefore, in the current situation, perfect cost analysis and management ability is the foundation of communication operators to promote business innovation and value management, communication enterprises urgently need to establish the perfect cost management system.Based on the important cost management in telecommunication enterprises, this paper takes AH company of China Mobile as an example, carries out the following work by literature research, case study and number comparative study: First, analysis the research results about the cost management of domestic and foreign scholars, especially on the telecommunication enterprises cost management works. Combine the Multidimensional Cost Management proposed by China Mobile, separately carries on the theoretical research in the Fine Cost Management, Management Accounting, Activity-Based Cost management system. Second, take AH Mobile as an example, introduces the application of the Multidimensional Cost Management in AH Mobile, find out the problems and causes, and focus the product dimensions. Analysis of its operating cost allocation method, to optimize the content of the system, such as management accounting report, cost benefit analysis and so on. At the same time, the purpose is to point out the objective on multidimensional cost management of the optimized design plan of AH mobile. Third, it points out the concrete measures of the optimized design plan. To improve the Multidimensional Cost Management, AH mobile should be through the establishment of professional cost management system, a sound basis for data management work, pay attention to the business department of communication and feedback, strengthen the construction of accounting personnel management, which can reduce the operation cost for the enterprise and meet the needs of management. Through the case study in this paper we can see that, Multidimensional Cost Management can effectively control the cost of communication enterprises, meet the management demand better, China Mobile should vigorously develop Multidimensional Cost Management and make it more perfect.The innovation point of this article is mainly about:This paper takes Multidimensional Cost Management of AH Mobile as the object of case study, make up the regret of less domestic research of relevant cases. At the same time, Multidimensional Cost Management in our country can provide a good guidance and reference for other communication operation enterprise.