Research On Network Operation And Maintenance Cost Management Of China Mobile A Branch From The Perspective Of Internal Control

With the continuous progress of communication technology,the era of 5G has arrived,and the competition in the communication industry is becoming increasingly fierce.To stand out in the industry,effectively managing costs has become a magic weapon for the competition of communications companies.Due to the changes of telecommunication technology,from 1G era to 5G era,the mobile communication industry has completed a technological leap,and the proportion of network operation and maintenance cost in the total cost is also increasing.Therefore,how to reduce network operation and maintenance costs is the core problem that communication companies are facing.The current internal control system is becoming more and more perfect.Many scholars have applied the theory to cost management in various fields,such as real estate,power plants,home appliance markets,and public institutions and government agencies.which provide reference value for this paper in theory and practice.This paper selects China Mobile A Branch as the research object.Firstly,it uses literature research method to summarize the research on cost management at home and abroad,the relationship between internal control and cost management,and the research on cost management of communication enterprises;Secondly,using case analysis method to analyze the company's total cost through the company's financial report,it is found that the network operation and maintenance cost accounts for a large proportion of the total cost and continues to rise in recent years.Further research on the cost of network operation and maintenance shows that the main factors affecting its continuous increase are maintenance costs,hydropower heating costs,etc.These costs can be traced back to relevant network operation and maintenance processes,including fault repair process,complaint handling process and network maintenance process.From the basic situation of the company's network operation and maintenance cost management and three network operation and maintenance processes,this paper analyzes the problems existing in the company's network operation and maintenance management process.Then explore the causes of these problems from the perspective of internal control,and finally put forward targeted improvement suggestions using the internal control as a framework.It is found that China Mobile A Branch has the following problems in network operation and maintenance cost management: high proportion of post maintenance cost,insufficient budget,lax management and control of network operation and maintenance cost,cost waste caused by too many business processes,unclear management and control responsibility,and imperfect human resource policy.Analyze the reasons for these problems from the perspective of internal control.The internal environmental factors include weak awareness of network operation and maintenance cost management,inadequate treatment and allocation mechanisms for network operation and maintenance personnel;Risk assessment factors include inadequate risk prevention and control procedures and lack of a risk assessment feedback mechanism;Factors that control activities include the overly cumbersome design of network operation and maintenance business processes and the imperfect system of network operation and maintenance cost responsibility;Internal oversight factors include weak supervision of network operation and maintenance costs and inadequate audit of budget control;Information and communication run through the entire network operation and maintenance management process,and communication between its peers and subordinates is not smooth.Finally,suggestions for improvement are made for these causes.The improvement suggestions for internal environment include strengthening the awareness of network operation and maintenance cost management and sound human resources policies;Suggestions for improving risk assessment include improving risk prevention and control procedures and forming a complete risk assessment feedback mechanism;Suggestions for improving control activities include improving network operation and maintenance business processes and network operation and maintenance functions and responsibilities;Improvement suggestions on internal supervision include audits to strengthen internal supervision functions and network operation and maintenance cost budget control;Suggestions for improving information and communication include improving the design of communication channels,improving the transmission of information between peers and the communication between superiors and subordinates.