中国移动通信集团公司预算体系应用研究

湖南大学硕士学位论文中国移动通信集团公司预算体系应用研究姓名：缪学梅申请学位级别：硕士专业：工商管理指导教师：周中定20070415IIIIIAbstractThebudgetmanagementisaninternalmanagementactivityorprocessbyquantifyingthedecision-makinggoalsofenterpriseandresourceallocation.Thecomprehensivebudgetmanagementplaysanimportantroleinthemodernenterprisemanagement,anditistheimportantmethodormeansofintensifyingenterpriseinnercontrolandachievingthestrategicgoalsofoperation.TakingChinaMobileCommunicationsCorporationascase,focusedonpresentsituationofbudgetmanagement,andanalyzeditsshortages.Inthefinalanalysis,budgetmanagementsystemofChinaMobileisnotperfect,asthebudgetsysteminvolvesmanyaspectsanditiscomplicated.ThereforethispapermainlystudiedonseveralkeyissuesofbudgetmanagementforChinaMobile,suchastheorganizationofbudgetmanagement,frameworksystemandthecomputingmethodofuser’snumber.Firstly,thispapersummarizedthecourseofbudgetmanagement,thebasisoftheory,thepatternofbudgetmanagement,budgetmakingandtheresearchactualityofbudgetmanagementoncommunicationenterprise.Thispartconcludedthatcomprehensivebudgetmanagementisnotonlytherequirementofmodernbusinessmanagement,butalsotheimportantmeansofimplementingstrategicgoals,andtheeffectivewaytotheimprovementofeconomicbenefitsandtostrengthentheenterprisecapabilityofcompetition.Secondly,fromthethecurrentsituationofcomprehensivebudgetmanagementinChinaMobile,iteasytofindsomeshortages,Forexample,thebudgetmakingprocessstillneedbeimproved,themanagementskillneedbeenhanced,budgetprocessdon’tsupportcontinualimprovement,budgetingcannotidentifycontinualwaste,andetc..Thirdly,consideringtheseaboveproblemsofbudgetmanagementinChinaMobile,thispaperredesignedorganizationofbudgetmanagementforgroupandprovinceCorporation,thebudgetmakingprocess,thebudgetingmanagementprocess,thebudgetingfeedbacksystemandthebudgetingevaluationsystem.Inaddition,basedonthedesignoforganizationalframework,thispaperpresentedwholeframeworkandsystemofcomprehensivebudgetmanagementforChinaMobile.Itmainlyincludessubscribernumberbudget,revenuebudget,IVexpenditurebudget,investmentbudget,assetsbudget,debtbudgetandfinancebudget.Finally,basedonmethodsofcurvefitting,regressionanalysisandRayleighdistribution,thispaperstudiedhowtocomputemacrosubscribernumber.Bycomparingandanalyzingthesemethods,wecanconcludedthatcurvefittingsuittotheshort-termsituation,regressionanalysissuittotheshort-termandmiddle-termbudget,Rayleighdistributionsuittothemiddle-termandlong-termbudget.Keywords:ChinaMobile;comprehensivebudgetmanagement;budgetorganization;budgetframeworksystem;budgetofmobileusernumber.VII1.1....................................................................................71.2................................................................................92.1..................................................................................102.2...........................................................................122.3........................................................132.4...........................................................................143.1...........................................................................213.2..................................................................................223.3................................................233.4..........................................................................................253.5..........................................................................................263.6...................................................................283.7......................................................................................304.1...................................................................334.2..........................................................................................344.3..............................................................................................344.4......................................................................................354.5..............................................................................................374.6..............................................................................................374.7..............................................................................................384.8..............................................................................................395.1..........................................................................................435.2..........................................................................................465.3...........................................................................49VIII2.1...........................................................................112.2...................................................................112.3....................................................................123.1...............................................................213.2..................................................................................303.3.............