Communication Enterprise Operation Cost Management Research

Communication enterprises are an important part of the development of information and data times.The important feature of modern communication enterprises is that the process of information transmission is the process of consumption,there is no physical transmission process,and the production process and consumption process at the same time.Compared with the manufacturing enterprises,communications companies accounted for a large indirect costs,the cost accounting and management is also more complex.However,the traditional cost accounting system can not allocate the indirect costs and the common expenses to the departments and specific products,which leads to the errors and misinterpretations in the accounting and analysis of the business cost.Communications industry As the world's fastest-growing economy and the most competitive industries,the traditional cost accounting methods have been unable to meet the needs of enterprise development.At present,the introduction of cost management can be a very good solution to the traditional cost management system under the cost of enterprise information is seriously distorted the problem of ABC cost management thinking has become particularly important.Activity-based cost management(ABCM)is a cost management theory and system based on activity-based costing(ABC),which has been applied to various industries since it was introduced into China.However,it has not been applied in telecom industry.This paper attempts to explain and analyze company A practical method of activity-based cost management and process to help more communication companies to build a more scientific and rational cost accounting system.This paper introduces the background of the research and reviews the theory of Activity-Based Cost Management,expounds the basic principles of ABCM,and explores the practicality of Activity-Based Costing in A Company.On this basis,combined with the actual analysis of A company's cost management model of the course of change,focusing on the A company's ABC management system construction and application,and customer service center costs and Y package pricing case analysis.In order to make the operation cost management system play a greater value in Company A,this paper aims to find out the causes of problems in the implementation of A Company and put forward suggestions such as perfecting business processes and strengthening thematic analysis ability.