【作者】 廖莎；

【导师】 薛声荣；

【作者基本信息】 暨南大学 ， 工商管理， 2002， 硕士

【摘要】 我国的电信事业一直处于大发展的阶段，建设、发展是政府和企业的主要任务，内部管理跟不上发展步伐，基本上处于粗放型的经营管理阶段，而电信业务的特殊性，其成本的确定和核算往往难度很大，财务管理上基本没有详尽的专业核算体系，许多业务成本核算不清，因而要从现有企业的财务出发，详细区分各类业务成本有一定困难。所以，应当建立一套科学的业务成本核算体系，对各项业务的固定成本和可控成本支出进行具体核算和控制，以此作为制定资费和开展业务策略的基础。 本文通过分析目前中国电信面临的竞争环境、中国电信在成本核算方面存在的问题和现状，提出广东电信本地网业务成本的测算办法，主要针对如何确定网络基本单元这个业务成本驱动因子，对目前的会计科目重新设计，提出建立电信业务成本核算体系的一些思路。本文分两个部分，第一部分是案例描述，第二部分是案例分析。 本研究的结论是：完善财务管理体系，合理地寻找产生基本网络单元成本驱动因子来分摊成本费用，建立成本测算中心，为企业的发展提供决策依据。更多还原

【Abstract】 Construction and development are the main tasks for enterprises and government departments. However, being in the extensive phase, their internal management does not keep pace with their rapid development. Although telecommunications industry is growing in an unprecedented way in China, in the field of telecommunication services, the problem is still more acute. There is, in the main, not an efficient professional cost accounting system and problems connected with cost accounting cannot be easily worked out. Therefore, it is imperative to establish a scientific service cost accounting system so that the fixed costs and the controllable cost expenditure of various services can be assessed and controlled and a basis for service rates and development strategies can be worked out.Taking into consideration of the competitive environment China Telecom now faces, this paper analyses the existing problems and the situation now prevailing in China Telecom and puts forward the method of computing Guangdong Telecom local network cost by finding out network basic unit cost driving factors and proposals for establishing a cost accounting system in telecommunication services.The paper is divided into two parts: the first part being a case description and the second a case analysis. Basing herself on the analysis made, the authoress concludes that the task confronting enterprises is to perfect the financial management system, to reasonably share the costs by working out the network basic unit cost driving factors and establish a cost computing center, for the sake of providing development strategies for enterprises.更多还原