本文關鍵詞：LN聯(lián)通計費賬務系統(tǒng)改造案例分析　出處：《華東理工大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 計費賬務系統(tǒng) 收入保障 會計信息化

【摘要】：近年來國內(nèi)電信業(yè)并購風起云涌,電信業(yè)競爭進一步加劇,反映盈利水平的單位用戶貢獻值不斷下降,如何確保用戶數(shù)與收入同步增長,是所有電信運營商都在認真思考的問題。 首先,本文通過分析當前電信收入保障理論應用實踐經(jīng)驗,概括出電信收入保障管理理論應用特點和建設水平,指出為實現(xiàn)保增長企業(yè)戰(zhàn)略,收入保障建設必須重視增長,堅持開源為主,節(jié)流為輔,通過發(fā)展融合業(yè)務,鞏固系統(tǒng)保障水平,加強收入稽核,提升應收賬款管理水平及完善信用度計算規(guī)則等手段,不斷提升企業(yè)財務管理水平,保證企業(yè)增量增收；同時,通過對比分析電信運營管理系統(tǒng)和財務管理系統(tǒng)功能特點和相互關系,明確了財務管理系統(tǒng)監(jiān)督管理的重要性,提出建設業(yè)會數(shù)據(jù)交換接口來加強財務系統(tǒng)對電信企業(yè)生產(chǎn)銷售監(jiān)督力度的方法,促進企業(yè)增收。 其次,本文在上述理論分析的基礎上,通過詳細分析敘述LN聯(lián)通計費賬務系統(tǒng)改造過程,總結出有效應用上述理論的思路和方法,表明正確運用上述理論方法可以幫助企業(yè)提升財務管理水平,增加企業(yè)收入。 最后,盡管本次LN計費賬務系統(tǒng)改造基本目標已經(jīng)實現(xiàn),但是當前計費賬務系統(tǒng)功能與聯(lián)通計費賬務系統(tǒng)建設要求仍有差距,財務監(jiān)督支持力度仍需加強,有必要持續(xù)改進提高計費賬務系統(tǒng)功能,幫助企業(yè)提高盈利能力。
[Abstract]:In recent years, mergers and acquisitions of domestic telecommunications industry, telecommunications industry competition further intensified, reflecting the profit level of the unit user contribution value continues to decline, how to ensure the number of users and income growth. Is all the telecom operators are seriously thinking about the problem. First of all, through the analysis of the current telecom revenue security theory application experience, this paper summarizes the characteristics and construction level of telecom revenue security management theory, and points out that to achieve growth protection enterprise strategy. The construction of income security must pay attention to growth, adhere to the principle of open source, reduce expenditure as a supplementary, through the development of integration business, consolidate the level of system security, and strengthen the revenue audit. Improve the management level of accounts receivable and improve the credit calculation rules and other means to constantly improve the level of financial management of enterprises to ensure incremental income; At the same time, through the comparative analysis of the telecommunication operation management system and the financial management system function characteristics and mutual relations, the importance of financial management system supervision and management is clarified. This paper puts forward a method to strengthen the supervision of production and sales of telecom enterprises by means of building the data exchange interface of industry association to increase the income of the enterprises. Secondly, this paper based on the above theoretical analysis, through detailed analysis and description of LN Unicom billing system reform process, summed up the effective application of the above theory ideas and methods. It shows that applying the above theory and method correctly can help enterprises to improve their financial management level and increase their income. Finally, although the basic goal of the reform of the LN accounting system has been achieved, but the current billing and accounting system function and Unicom billing system construction requirements are still gaps, financial supervision support still needs to be strengthened. It is necessary to continuously improve the accounting system function to help enterprises improve their profitability.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F626.115

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本文編號：1366965