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Research on Budget Management of Telecommunication Company

Author: TianLeiHai
Tutor: LiXiaoJian
School: Northwest University of Science and Technology
Course: Accounting
Keywords: Communications, Inc. Comprehensive budget management Balanced Scorecard
CLC: F626.115
Type: Master's thesis
Year: 2010
Downloads: 187
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Abstract

Since the reform and opening up, China's large state-owned enterprises ushered in the opportunity, has achieved rapid development. Gradual conversion from the old post office over the communications company, has grown in strength and step-by-step through the enterprise. With the development of China's telecommunications industry and the monopoly of the telecommunications market is broken, the increasingly fierce competition in the telecommunications market, communications companies to face not only the 3G form of new competition in the market and operating model transformation, but also to keep pace with the trend of globalization of competition in the telecommunications industry the needs of the international, to participate in the competition in the international market and international capital operation. Driven by both internal and external pressure, communication operators have a comprehensive budget management innovation as a management tool for the configuration and use of internal resources, thereby enhancing competitiveness in the market and participate in the international market. Comprehensive budget management as a core management tool for the modern enterprise management, enterprise management level and economic efficiency plays a vital role. Currently, a lot of large enterprise groups have launched a comprehensive budget management, and to some extent promote the upgrading of the level of corporate management, communications operators in the field of comprehensive budget management also done a lot of practice and exploration. However, in practice still exists budgets and corporate strategy out of touch, combined with lack of business, the lack of effective incentive assessment mechanism. Henan communications company budget management, in-depth study the Henan Communications Company budget management practice problems, analyze the reasons, an effective way to explore the development and improvement of the budget management of communications companies. This paper is divided into four chapters: The first chapter describes the background of the topics, ideas and methods of the meaning and purpose of the study, research, and domestic and international results in budget management theory and practice, and to build this study framework; second chapter reviews the basic theory of the comprehensive budget management; introduction of the Balanced Scorecard theory from financial, customer, internal business processes, learning and growth of four aspects of analysis of the Balanced Scorecard strategic management module through strategic Balanced Scorecard strategic target decomposition map clear execution path and perform power strategic management functions; then try to put the budget Balanced Scorecard management strategy implementation tool, which focuses on setting combined with the Balanced Scorecard performance evaluation, the importance of the performance appraisal system; Finally, the relationship between the principal-agent theory and budget management; chapter laid the theoretical basis of research and analysis; Chapter communications company in Henan, recalled Henan communication The history of the implementation of a comprehensive budget management, described the status of implementation of budget management, strategic, based on the preparation, assessment, staff factors from the budget that the problems; addition, the use of incomplete information dynamic game theory to analyze the communication principal-agent problem and establish incentive and restraint mechanisms; fourth chapter Balanced Scorecard Henan communications company combined the need for budget management, budget management framework to build a communications company with the Balanced Scorecard, try to combine in the management of the company's budget Balanced Scorecard specific budget targets, budgeting starting point; Balanced Scorecard oriented budget evaluation and incentive mechanism is proposed to achieve the budget targets, management recommendations for the implementation and control of the budget management system.

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CLC: > Economic > Posts and Telecommunications economic > Telecommunications > Telecommunications business organization and management > Phone company > Corporate organization and management > Financial management, economic accounting
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