The Application Of Strategic Management Accounting To Telecommunication Firms

This dissertation expatiates on the application of strategic management accounting to telecommunication firms in light of Chinese telecom development. Citing this application in China Unicom, the dissertation shows us a significant correlation between strategic management accounting and enterprises'strategies. Telecommunication firms should use strategic management accounting to help them achieve their business strategies.This dissertation is totally divided into three parts.Part one demonstrates the inevitability of practicing strategic management accounting in telecom firms. It points out that the generation of enterprises'strategy is accompanied by strategic management accounting. The most important effect of strategic management accounting is to make enterprises more competitive by using various analysis methods to hold tightly together enterprises'internal competition ability and strategies. According to international telecommunication development, deregulated market structure and technology revolution are pushing ahead with the strategic management in telecommunication firms. Competition makes the telecom market more prosperous. Telecom firms in China are also experiencing de-monopolization climate. More competition they must to face, although the competition is still not perfect competition. Chinese telecommunication firms are in urgent need of strategic management and strategic planning. This is proved by the opening telecom market, revolution of management system, development of telecom technology, global competition and the need of the establishment of effective performance evaluation system.Part two discusses the feasibility to use strategic management accounting in telecommunication firms. The scale economy and scope economy characteristic in this industry makes telecom industry a native monopoly one. Even after divergence and convergence, our domestic telecom market still appears an oligopsonistic status. At the same time, telecommunication's inner competitive ability becomes to focus on telecom products and services rather than network resources. Strategic management...