The Construction And Implementation Of The Total Cost Management System Of China Unicom's Inner Mongolia Branch

After the restructuring of telecom industry,there has been appearing the new situation.As one in three,the new Unicom doesn't take any advantage because it is a combination of a weaker mobile net and a fixed network only has slight advantage.Then how to get the rapid promotion of its core compatibility and to achieve its strategic objectives?It is necessary to comb the existing managing mode,seek for the short board and make innovation of management.Inner Mongolia branch of China Unicom still has the lacking point in the process of costs management.For detailed management and refinement in accounting,it has not both the basic consciousness and management habit and basic management accounting.The examples are following:for the budget process control and accounting,we need to establish the basic framework in cost information system of management,rather than more details in the nature of the problem when accounting;We can not really fulfill the suit of resource and more effective regions because it is not so good in resource distribution and marketing flexibility;it coexist in Resource ineffective use and generous management.The short of resource will be the long-term objective reality;it could not solve the problem by "energy reduction" simply.Therefore,it is an emergent question how to "spend money the most effectively" and improve enterprise benefit.The paper tries to make a comprehensive study on the management way of a full cost manage system,it is based on the Inner Mongolia China Unicorn's existing management patternFirst,it introduces of the background,points out that the disadvantage of the organization and management model and need to build up the full cost management system,and both the concept of full cost and the company's suitable operation model;Second,it makes a comprehensive study on the establishment and operation of full cost management system,including the concept of costs management system and establishing principles and mode,and establishment and implementation of full costs'management system in Unicom Inner Mongolia Enterprise.Finally,it sums up the practical significance of the implementation of the full cost management system.To this document,it is only a try to provide suggestions for the improvement of management and business enlarging of Inner Mongolia Enterprise,China Unicom.