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The Application Design of Activity-based Costing in Telecom Service

Author: LiYing
Tutor: CaoDeFang
School: Northeastern University
Course: Business Administration
Keywords: Activity-Based-Costing Method (ABC Method) Telecom Operator Application Research
CLC: F626.115
Type: Master's thesis
Year: 2009
Downloads: 51
Quote: 0
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Abstract

One prominent characteristic of Chinese telecom operator is that in enterprise’s cost composition, the overhead costs are very many, the direct cost have nearly, the overhead costs account for the total cost the proportion already to rise to 90% present。Nowadays the active price of telecom service is under the control of MII(Ministry of Information Industry). According to a policy issued by MII 2006 year, Chinese government will only hold the upper limit of telecom service price, the telecom operator can make the price decision by itself under that limit. On this policy background, how to make the pricing-decision scientifically has become a question for discussion to all the telecom operators。How to find a reasonable method for telecom operators, which can be used to calculate the cost when providing some kinds of telecom product, based on the actual cost, the operators can make the pricing-decision reasonable.But the present telecommunication enterprise’s cost accounting situation, still uses traditional the cost accounting method, gathers together the way to be unitary, the computation is rough, most only divides several in a big way specialized carries, the cost accounting granularity is very thick, cannot provide a minute product the cost data. Therefore, some set of fixed produce price that does not have the concrete product cost, only can be based on the income expense allocated proportion principle forecast, also unable to obtain the set of produce real profit data. Therefore, The enterprise wants the inspection profit, to carry on the management decision-making from the profit angle unable acquire Detailed, correlation data。The main propose of this article is to find a reasonable method for telecom operators, which can be used to calculate the cost when providing some kinds of telecom product, based on the actual cost, the operators can make the pricing-decision reasonable.The article choose the activity-based costing (ABC) method as the main research model. Trying to find how to apply this model into telecom category, providing a more reasonable and finery method of cost calculating for telecom operators.This article contains four parts, the main content is as follows:The first part mainly introduced the background and meaning of the research, the main reference used, then discuss the research method that deduced from those reference.The second part mainly talked about the status in quo of cost calculating in telecom operators and the challenge it faces. Elaborates the telecommunication enterprise reform cost finding method necessityThe third part mainly introduced the cost operation method in the telecommunication enterprise application value.The fourth part mainly elaborated the telecommunication enterprise cost of operation method application design.Finally, implements the cost of operation to carry on the appraisal, has analyzed the question which in its application prospect and the application should pay attention.

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