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通信运营企业近年来投资巨大,发展迅猛。运用传统的企业会计核算模式已无法准确反映各子网单元投入与产出的清晰对应关系,子网盈亏无以评估,市场前后端未能实现良性互动。鉴于此,中国联合网络通信有限公司内蒙古分公司试行了“分网核算”的通信企业会计创新模式,对通信运营整体网络中各子网全拥有成本(TCO)及其相应产出进行分项核算。通过确立子网核算主体、做实财务数据、建立分网团队及制定激励政策等系列举措,对市场前后端实施关联结算,形成各子网准利润中心,推动了业务网络单元投入与产出的直接挂钩,提高了网络线的效益效率,最终实现了通信企业价值经营的战略目标。
In recent years, the telecom operators have invested hugely and are developing rapidly. The use of traditional enterprise accounting model has been unable to accurately reflect the sub-unit investment and output of a clear correspondence between the sub-network profit and loss are not assessed, the market failed to achieve positive interaction before and after. In view of this, China United Network Communications Co., Ltd. Inner Mongolia Branch piloted a “sub-network accounting ” communication enterprise accounting innovation model, the overall operation of the communications network in the total cost of ownership of each sub-network (TCO) and its corresponding output Item accounting. Through the establishment of the sub-network accounting entities, financial information, the establishment of sub-network team and the formulation of incentive policies and other initiatives, the market before and after the implementation of related settlement, the formation of sub-net profit centers, and promote the business network unit input and output Directly linked to improve the efficiency of the network line efficiency, and ultimately achieved the strategic goal of the value of communications business.