本文關(guān)鍵詞： 電信運(yùn)營(yíng) 收入管理 收入確認(rèn) 數(shù)據(jù)規(guī)范 業(yè)財(cái)核對(duì)　出處：《北京郵電大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)競(jìng)爭(zhēng)越來(lái)越大,電信運(yùn)營(yíng)商們意識(shí)到,在不斷尋找業(yè)務(wù)增長(zhǎng)點(diǎn)的同時(shí),需要更加關(guān)注企業(yè)內(nèi)部對(duì)收入的管理,內(nèi)部管理的質(zhì)量好壞關(guān)系到收入是否能夠持續(xù)增長(zhǎng)。從財(cái)務(wù)角度分析,收入核算管理的精確化與否,成為提升電信運(yùn)營(yíng)企業(yè)價(jià)值的重要突破口。 本文是以廣西電信為背景,首先介紹了電信的業(yè)務(wù)收入分類及特殊事項(xiàng)的處理規(guī)則,分析了業(yè)務(wù)收入所涉及的系統(tǒng)及數(shù)據(jù)統(tǒng)計(jì)規(guī)范；然后針對(duì)營(yíng)改增對(duì)電信企業(yè)的影響,對(duì)業(yè)務(wù)套餐設(shè)定等提出了建議,同時(shí)對(duì)今年來(lái)業(yè)務(wù)收入核算的變化點(diǎn)進(jìn)行了闡述；最后針對(duì)企業(yè)出現(xiàn)的關(guān)鍵問(wèn)題舉例說(shuō)明并對(duì)其提出管理建議。 首先,需要對(duì)系統(tǒng)內(nèi)部系統(tǒng)進(jìn)行有力整合,從數(shù)據(jù)的源頭抓起,整理整頓業(yè)業(yè)核對(duì),為業(yè)財(cái)核對(duì)打下夯實(shí)基礎(chǔ)；其次,規(guī)范業(yè)財(cái)核對(duì)標(biāo)準(zhǔn),建立日常核對(duì)機(jī)制,縮小并控制業(yè)財(cái)核對(duì)的差異,為收入精確化核算奠定基礎(chǔ)；最后,需加強(qiáng)營(yíng)業(yè)款的回收,特別是用戶欠費(fèi)的抓緊回收,需要找到相應(yīng)的對(duì)策,以此強(qiáng)化營(yíng)收款的管理,加速企業(yè)現(xiàn)金流的流轉(zhuǎn)速度。
[Abstract]:With the increasing competition in the market, telecom operators realize that while they are constantly looking for business growth points, they need to pay more attention to the management of revenue within the enterprise. The quality of internal management is related to the sustainable growth of revenue. From the financial point of view, the accuracy of revenue accounting management has become an important breakthrough to enhance the value of telecom operation enterprises. Taking Guangxi Telecom as the background, this paper firstly introduces the classification of business income and the rules of dealing with special items, analyzes the system and data statistic standard involved in the business revenue, and then aims at the influence of the business reform on the telecom enterprises. At the same time, the paper expounds the change points of business income accounting in recent years, and finally illustrates the key problems of enterprises and puts forward some management suggestions. First of all, it is necessary to integrate the internal system of the system, starting from the source of the data, sorting out and rectifying the check of the industry, laying a solid foundation for the check of the industry and property; secondly, standardizing the standards of the check of the industry and establishing a daily checking mechanism. To narrow and control the differences in the reconciliation of industrial property and to lay the foundation for accurate accounting of revenue; finally, we need to strengthen the recovery of business funds, especially the collection of user arrears, and find corresponding countermeasures to strengthen the management of revenue payments. Accelerate the circulation speed of enterprise cash flow.
【學(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F626

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本文編號(hào)：1505030