Research On Application Of Activity-based Costing In Tianjin Unicom

The third telecom industry restructuring since2008, formed a Mobile, ChinaUnicom, the three major telecom operators, telecom enterprise architecture, hasbecome even more intense market competition between the three telecom companies,if you want to mutual competition achieved a dominant position, a clear corporatemanagement and product costs has become a key. Telecommunication enterprisesprovide invisible communication services, the proportion of indirect costs is fargreater than the direct cost, so the telecommunications enterprises is difficult to getthe right cost information. Proposed activity-based costing, to a large extent, solve thesharing of corporate overhead costs and common costs the way to a good solution.Therefore, the introduction of activity-based costing telecommunications enterprises,and build the specific situation of the enterprises operating cost model, accuratesharing of indirect costs and common costs of an extremely important significance.By analyzing the cost structure of China’s telecommunications companies andcost management problems encountered and obstacles, elaborated on the developmentand theoretical core of the activity-based costing, telecommunicationsenterprise-based activity-based costing accounting model based on the theory ofactivity-based costing, the development of resources to meet the telecommunicationstheir own characteristics and job center and activity-based costing in thetelecommunications business applications to Tianjin Unicom is currently promotingFTTH business and NGN network upgrade, for example, to the actual number ofaccurate accounting information network costs, during the practical application ofaccounting basis, using the programming technology development activity-basedcosting accounting software, making the calculation of the operating cost method ismore accurate and convenient. Through the exploration and study activity-basedcosting in the telecommunications enterprise application possibilities and practicalityfor future activity-based costing in the practical application of telecommunicationsenterprises in China to lay the theoretical foundation.