【摘要】：隨著我國(guó)電信企業(yè)重組的完成，三大電信運(yùn)營(yíng)商在業(yè)務(wù)分布上趨于平衡。之前，某一運(yùn)營(yíng)商在單一業(yè)務(wù)領(lǐng)域內(nèi)擁有絕對(duì)統(tǒng)治地位的局面已不復(fù)存在，新的三大電信運(yùn)營(yíng)商的競(jìng)爭(zhēng)日益激烈。面對(duì)激烈的競(jìng)爭(zhēng)環(huán)境，電信企業(yè)戰(zhàn)略成本管理應(yīng)用中的一些問題也開始暴露出來。本文針對(duì)電信企業(yè)戰(zhàn)略成本管理應(yīng)用中存在的問題，以戰(zhàn)略成本管理理論為基礎(chǔ)，對(duì)其進(jìn)行應(yīng)用上的改進(jìn)研究，以期為電信企業(yè)進(jìn)行戰(zhàn)略成本管理提供科學(xué)的參考。 本文以電信企業(yè)戰(zhàn)略成本管理應(yīng)用的相關(guān)研究為基礎(chǔ)，同時(shí)結(jié)合我國(guó)電信企業(yè)當(dāng)前戰(zhàn)略成本管理的實(shí)際情況，發(fā)現(xiàn)電信企業(yè)戰(zhàn)略成本管理在戰(zhàn)略指導(dǎo)作用的發(fā)揮、戰(zhàn)略成本管理的范圍以及戰(zhàn)略成本動(dòng)因分析和控制等三方面存在一些問題。針對(duì)這些問題，本文以�？频膽�(zhàn)略成本管理模式為基礎(chǔ)，從戰(zhàn)略定位分析、價(jià)值模式分析、戰(zhàn)略成本動(dòng)因分析三方面入手對(duì)電信企業(yè)展開改進(jìn)分析。借助SWOT分析法，明確了電信企業(yè)的戰(zhàn)略定位；在對(duì)電信企業(yè)價(jià)值鏈分析的基礎(chǔ)上，嘗試從價(jià)值網(wǎng)的視角對(duì)電信企業(yè)價(jià)值模式進(jìn)行分析，指出電信企業(yè)戰(zhàn)略成本管理在價(jià)值和成本管理范圍上需要進(jìn)行范圍拓展；根據(jù)電信企業(yè)的戰(zhàn)略成本動(dòng)因的特點(diǎn)，，借助層次分析法，對(duì)電信企業(yè)的戰(zhàn)略成本動(dòng)因進(jìn)行了重要性的識(shí)別。 最后，根據(jù)戰(zhàn)略成本管理改進(jìn)分析結(jié)論，對(duì)電信企業(yè)戰(zhàn)略成本管理的具體管理措施也做了相應(yīng)的調(diào)整和改進(jìn)，明確電信企業(yè)戰(zhàn)略定位，抓住成本管理的重點(diǎn)、進(jìn)行全網(wǎng)絡(luò)的價(jià)值和成本管理、進(jìn)行戰(zhàn)略成本動(dòng)因優(yōu)化三個(gè)方面對(duì)電信企業(yè)戰(zhàn)略成本管理具體措施進(jìn)行改進(jìn)。
[Abstract]:With the completion of the reorganization of telecom enterprises in China, the service distribution of the three major telecom operators tends to balance. Before that, the absolute dominance of one operator in a single service area no longer existed, and the competition among the three new telecom operators became increasingly fierce. In the face of fierce competition, some problems in the application of strategic cost management in telecom enterprises are also exposed. This paper aims at the problems existing in the application of strategic cost management in telecom enterprises, based on the theory of strategic cost management, and studies the improvement of its application in order to provide a scientific reference for telecom enterprises to carry out strategic cost management. Based on the research on the application of strategic cost management in telecom enterprises and the actual situation of the current strategic cost management in China, this paper finds out that the strategic cost management of telecom enterprises plays a role in strategic guidance. There are some problems in the scope of strategic cost management and the analysis and control of strategic cost drivers. Aiming at these problems, based on the strategic cost management model of Sankoh, this paper analyzes the improvement of telecom enterprises from three aspects: strategic positioning analysis, value model analysis and strategic cost driver analysis. With the help of SWOT analysis, the strategic positioning of telecom enterprises is clarified. On the basis of analyzing the value chain of telecom enterprises, this paper tries to analyze the value mode of telecom enterprises from the perspective of value net, and points out that the scope of strategic cost management of telecom enterprises needs to be expanded in the scope of value and cost management. According to the characteristics of strategic cost drivers in telecom enterprises, the importance of strategic cost drivers of telecom enterprises is identified by means of analytic hierarchy process (AHP). Finally, according to the conclusion of the strategic cost management improvement analysis, the paper makes corresponding adjustment and improvement to the specific management measures of the telecom enterprise strategic cost management, clarifies the strategic position of the telecommunication enterprise, and grasps the key point of the cost management. Carry on the value and cost management of the whole network, carry on the strategic cost driver optimization to carry on the improvement to the telecom enterprise strategic cost management concrete measure in three aspects.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F626.116

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