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大庆石油学院华瑞学院本科生毕业设计(论文)摘要电信业是国内关系国计民生的重要的高技术、高资金密集型的企业,在我国已经加入WTO的形势下，各电信运营商不仅要面对国内的竞争，还要应对来自国外的强大运营商的冲击。随着竞争的引入，电信企业的成本管理对获得长期的竞争优势起着至关重要的作用，因此电信企业必须对成本管理进行创新、发展。而传统的成本管理只是在生产领域对成本进行压缩，已经明显不适应于企业的发展。战略成本管理是在传统的成本管理基础上的突破，由于它具有传统成本管理无法比拟的外向性、竞争性、长期性和全面性的特点，因而能在十分激烈的竞争环境下，了解竞争对手的情况，为企业获得持续发展的优势。目前电信企业的成本管理存在着成本管理范围过窄、成本核算体系落后、人力成本控制方法欠妥等问题，文章通过运用各种战略分析工具对电信企业的内外部环境进行了分析，同时利用价值链分析方法对电信企业内部价值链与行业价值链和竞争对手的价值链进行分析，分析了电信企业的成本动因，提出了电信企业深化战略成本管理改革的措施。电信企业要在长期的竞争中保持优势，需要对电信产品的成本进行准确的核算，才能对电信产品进行合理的定价，使得对电信产品的定价更为合理和科学，从而能够增强电信企业的竞争优势。关键词：战略成本管理；价值链；成本结构大庆石油学院华瑞学院本科生毕业设计(论文)AbstractThetelecommunicationsindustryisthedomesticrelationsnationaleconomyandthepeople'slivelihoodimportantprofession,alongwiththecompetitionintroduction,thetelecommunicationenterprise'scostmanagementobtainsthelong-termcompetitiveadvantagetothetelecommunicationenterprisetoplaytheveryimportantrole.Becausethetraditionalcostmanagementisonlycarriesonthesimplecompressionintherealmofproductiontothecost,alreadyobviouslydidnotadaptthemoderntelecommunicationenterprise'sdevelopment,thereforethetelecommunicationenterprisemustcarryontheinnovation,thedevelopmenttothetraditionalcostmanagement.Thestrategycostmanagementisinthetraditionalcostmanagementfoundationbreakthrough,becauseithastheextroversionwhich,competitiveness,thelong-termcharacteristicthetraditioncostmanagementisunabletocompareandtheintegritycharacteristic,canthusundertheverykeencompetitionenvironment,understandthatthecompetitorthesituation,obtainsthesustaineddevelopmentsuperiorityfortheenterprise.Atpresentthetelecommunicationenterprise'scostmanagementhasthecostmanagementscopetobeexcessivelynarrow,costaccountingsystembackwardness,themanpowercostcontrolmethodnotsatisfactorilyandsoonquestions,thearticlethroughutilizeseachkindofstrategicanalysistooltocarryontheanalysistothetelecommunicationenterprise'sinternalandexternalenvironment,simultaneouslycarriesontheanalysisusingthevaluechainanalysismethodtothetelecommunicationenterpriseinteriorvaluechainandtheprofessionvaluechainandcompetitor'svaluechain,hasanalyzedthetelecommunicationenterprise'scostagent,proposedthetelecommunicationenterprisedeepensthestrategycostmanagementreformthemeasure.Thetelecommunicationenterprisemustmaintainasuperiorityinthelong-termcompetition,alsoneedstocarryontheaccuratecalculationtothetelecommunicationproductcost,cancarryonthereasonablefixedpricetothetelecommunicationproduct,causestobemorereasonabletothetelecommunicationproductfixedpriceandtobescientific,canthusstrengthenthetelecommunicationenterprise'scompetitiveadvantage.Keywords：strategiccostmanage；mentvaluechain；coststructure大庆石油学院华瑞学院本科生毕业设计(论文)Ⅰ目录1绪论....................................................................................................................11.1研究背景.................................................................................................11.2研究目的和意义.....................................................................................21.3国内外研究现状.....................................................................................31.4研究内容和方法.....................................................................................42电信企业战略成本管理基本理论....................................................................52.1战略成本管理的内涵.............................................................................52.2战略成本管理的目标.............................................................................52.3战略成本管理的特点.............................................................................52.4战略成本管理的内容.............................................................................62.5电信企业成本管理基本情况介绍.........................................................73电信企业战略成本管理存在的问题及分析....................................................83.1成本管理的目标过于狭隘.....................................................................83.2成本审核流于形式.................................................................................83.3缺少评价指标体系.................................................................................93.4人力成本控制方法欠妥.........................................................................94电信企业深化战略成本管理的措施..............................................................114.1选择电信企业合适的战略定位...........................................................114.2树立电信企业的战略成本管理观念...................................................114.3建立电信企业理性的价格竞争...........................................................124.4有效实施电信企业的成本控制...........................................................124.5引入电信企业合理的成本核算方法...................................................135战略成本管理在遵义移动公司的应用的分析..............................................155.1遵义移动公司现状简介.......................................................................15大庆石油学院华瑞学院本科生毕业设计(论文)II5.2遵义移动公司的案例分析...................................................................15结论....................................................................................................................21参考文献................................................................................