本文選題：電信行業(yè) + 業(yè)務(wù)活動(dòng)��； 參考：《東北大學(xué)》2013年碩士論文

【摘要】：電信行業(yè)3G時(shí)代的到來,給中國的電信業(yè)帶來了技術(shù)上的變革,同時(shí)也給電信運(yùn)營商帶來了新的機(jī)會(huì)與挑戰(zhàn)。隨著整個(gè)行業(yè)步入了發(fā)展的成熟期,收入增長放緩、利潤空間縮小、市場(chǎng)高度飽和等不利因素逐漸體現(xiàn)在電信運(yùn)營商的日常生產(chǎn)經(jīng)營中。而如何在外部環(huán)境變化下繼續(xù)保持市場(chǎng)的領(lǐng)先地位,如何發(fā)揮財(cái)務(wù)管理在生產(chǎn)運(yùn)營中的最大效用,成為了AR電信運(yùn)營公司首要關(guān)注的問題。預(yù)算管理是財(cái)務(wù)管理的重要環(huán)節(jié),業(yè)務(wù)預(yù)算又是企業(yè)預(yù)算管理的起點(diǎn),因此有必要在亟需精細(xì)化管理改革的AR電信公司建立科學(xué)的業(yè)務(wù)預(yù)算管理流程。按照一般預(yù)算管理的流程,即：預(yù)算設(shè)計(jì)與下達(dá)—預(yù)算分解與執(zhí)行—預(yù)算完成情況及考核,創(chuàng)建適合AR公司的預(yù)算流程。通過對(duì)AR公司業(yè)務(wù)的梳理和規(guī)范,將AR電信運(yùn)營公司的業(yè)務(wù)預(yù)算編制指標(biāo)與業(yè)務(wù)活動(dòng)結(jié)合起來,從實(shí)際業(yè)務(wù)活動(dòng)入手建立預(yù)算指標(biāo),充分將戰(zhàn)略管理的思想落實(shí)到預(yù)算管理中,并通過業(yè)務(wù)預(yù)算執(zhí)行控制流程與事后考核流程,形成科學(xué)有效的閉環(huán)管理,使企業(yè)的業(yè)務(wù)活動(dòng)有準(zhǔn)可依,幫助企業(yè)的生產(chǎn)經(jīng)營進(jìn)行指導(dǎo),使企業(yè)的戰(zhàn)略目標(biāo)平穩(wěn)落地,幫助企業(yè)利用有限的資源創(chuàng)造出最大的效益。本文主要包括五個(gè)主要的研究內(nèi)容：研究背景、研究意義及國內(nèi)外研究綜述；預(yù)算管理的內(nèi)容、模式及體系；AR公司預(yù)算管理現(xiàn)狀及存在問題；AR公司業(yè)務(wù)預(yù)算管理制度設(shè)計(jì)；AR公司實(shí)施業(yè)務(wù)預(yù)算管理的保障措施。
[Abstract]:With the arrival of 3G era, the telecom industry in China has brought technological changes and new opportunities and challenges to telecom operators. With the development of the whole industry, the growth of income slows down, the profit space shrinks, the market is saturated, and so on, which is gradually reflected in the daily production and operation of telecom operators. How to keep the leading position of the market under the change of external environment and how to exert the maximum utility of financial management in production and operation has become the primary concern of AR telecom operation company. Budget management is an important part of financial management, and business budget is the starting point of enterprise budget management. Therefore, it is necessary to establish a scientific business budget management process in AR telecom company, which is in urgent need of meticulous management reform. According to the general budget management process, that is, budget design and delivery-budget decomposition and execution-budget completion and assessment, to create a budget process suitable for AR company. Through combing and standardizing the business of AR company, combining the business budget compiling index of AR telecom operation company with the business activity, establishing the budget index from the actual business activity, fully implementing the thought of strategic management into the budget management. And through the operation budget execution control process and the post examination process, forms the scientific and effective closed loop management, makes the business activity of the enterprise have the accurate basis, helps the enterprise's production and management to carry on the instruction, causes the enterprise's strategic goal to fall to the ground smoothly, Help enterprises to use the limited resources to create the maximum benefit. This article mainly includes five main research contents: the research background, the research significance and the domestic and foreign research summary, the budget management content, The current situation and problems of AR Company's Budget Management the Design of AR Company's Business Budget Management system guarantees AR Company's implementation of Business Budget Management.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F626.115

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本文編號(hào)：1831645