Telecommunication Industry Management Accounting Applied Research

In recent years,the field of management accounting has flourished,and the Ministry of Finance of our country raised the construction of management accounting system to the national strategic level,with particular emphasis on the construction and application of the management accounting case base.At the same time,the progress of information technology has made management accounting more abundantly displayed and provided strong technical support for its further development.More and more attention has been paid on the research of management accounting informationization by experts and scholars.The telecommunications industry as a barometer of the national economy,hold the pivotal position.The telecom companies are faced with competition and threats from products in their own industry and other industries.Their profit margins are becoming smaller and narrower,resulting in increasing pressure to survive.Changes in the macro environment,the telecom market is becoming saturated,the internal operation of telecommunications companies are urgently required by the traditional accounting management accounting direction.The Ministry of Finance explicitly encourages the telecommunications industry to take advantage of specialized division of labor and information technology to speed up the transformation of accounting functions and promote the orderly development of management accounting.This article is just from the above perspective,using a combination of theory and practice,closely integrated with the three major directions for the development of management accounting in the future: industry,rules,digital,in-depth study of the management accounting applications in the telecommunications industry.First of all,on the basis of summing up and summarizing the relevant theories of management accounting,this paper analyzes the characteristics of management accounting in telecom industry and the necessity and feasibility of implementing management accounting,and analyzes the status quo and reasons of the implementation of management accounting in telecom industry.Secondly,through the cooperation with Shanxi Mobile Company and Shanxi Mobile Company staff as the survey objects,questionnaires were issued to conduct a comprehensive investigation and study on the status of implementation of management accounting and informatization within the company,and to use bars,pies,columns,etc.The statistical chart analysis concluded that the use of stata software in the past five years,Shanxi Mobile's operatin performance and implementation of four kinds of management accounting methods,information and regression analysis,reached a conclusion.Finally,combined with the problems in the case,the application of management accounting in the telecommunication industry in our province is given from the perspective of the government,the enterprise itself,and the research institution.Through this research,we can provide important guidance and help for the development of Shanxi Mobile and promote the development of the telecommunications industry.At the same time,we can provide fresh cases for Shanxi Management Consultants Expert Library.