【作者】 冯娟；

【导师】 干胜道；

【作者基本信息】 四川大学 ， 工商管理， 2004， 硕士

【摘要】 随着通信公司间竞争的加剧，为了在市场上占有相当的市场份额，公司只能努力挖掘内在的潜力，降低营运成本，以保证在新一轮的竞争中继续处于领导者的位置。为了更有效地管理，在实际中我们采用了现在国际上流利的方式：利用项目来进行管理。而如何建立一个以项目为基础的财务控制流程，这是所有的通信设备供应商都关注的问题，也是所有通信公司正在努力改进的地方。 本篇论文讨论的基础，是基于公司项目上的成本控制和信用控制，而(?)传统意义上的，对公司整体实施的成本和信用控制。 项目成本是指项目从设计到完成期间所需全部费用的总和。项目成本一般包括：项目决策成本、招(投)标费用、前期勘测设计成本以及项目实施成本。项目的实施成本是项目总成本的主要组成部分，一般占总成本的90％以上，因此，项目成本管理，在这种意义上讲实际上是项目实施成本的管理。项目的成本管(?)就是在整个项目的实施过程中，为确保项目在批准的成本预算内尽可能好地完成而对所需的各个过程进行管理与控制。项目成本管理主要包括资源计划编制，成本估算，成本预测和成本控制四个过程，并且在具体项目成本控制时，应遵守成本最低化、全面成本控制、动态控制、责权利相结合等原则。 实现对项目的授信活动和授信决策的科学管理。在提高公司竞争力、扩大市场占有份额，减小公司的商业风险有极大的作用。由于信用风险具有非对称性、传染性、系统性和内源性四个特点，这在很大的程度也决定了信用风险控制的困难。产生信用风险的原因很多，只有知道了源头，加强对事前和事中的控制，采取相应的积极的措施，减少此类风险的发生。 本论文以一家在通信行业处于领导地位的公司为例，详细阐述了项目成本控制的体系和相关理念是如何在公司实践中得以运用的。在整个项目执行过程中，有四个关键指标要特别注意，成本控制的好坏与否，也与这四个指标有极大的关系，即TBC(总预算成本)、CBC(累计预算成本)、CAC(累计实际成本);CEV(累计实现价值):一个成功运作的项目，除了有成熟的成本控制的经验和方式外，还应能积极对多种风险进行应对。而其中的信用风险是财务人员应特别关注和控制的。本文中也提到了一些减少信用风险的具体操作。 同时，还对现通信行业中存在的在项目成本控制和信用控制上的一些问题做了具体的分析，并提出了一些解决思路。希望能对公司的现行管理有现实的指导意义。关键字:成本控制信用控制项目成本控制多更多还原

【Abstract】 With the compete between the communication corporations more and more acutely, The corporation can only try his best to look for his potential and deduct his operation cost in order to enter on much shares on the market and keep ahead continuously in the communications industry. We use the famous popular structure in the world -project to manage our contract so that we can operate our project more effectively. All of us, supplier of communications equipment, focus on how to set up an accounting and management flow basing on the project. And we are also improving it.The baseline on this paper, its cost control and credit control that base on the project. Not for all corporation traditionally.Project cost is an accumulative amount from project design to sign the certificate. It includes decision-making cost, bidding fee, on-site survey and implement cost. The main project cost come from implement cost, occupy 90% in the whole project cost. So we think that the management of project cost is control implement cost actually. We plan that whole actual cost are under controlling the plan cost which has been approved during the project implementation. The project cost control is the management for this course. We need obey the following principals’ practicality: lest cost rule; total cost control rule; dynamic management; combine responsibility, power with benefit, etc.Achieve science management with the credit-giving and decision-making on the project. We can increase the competition, extend market share, and decrease the corporation business venture. And alsothe credit risk has the following characteristics: unsymmetrical, catching, systemic, endogenesis. It’ s difficult to command the credit risk because of those characteristics. We know that there are many reasons making of this kind of risk. We must strengthen the control beforehand and process. Find out the actual reason, adopt relevant measure and decrease the credit risk.We give the example to description our theoretic clearly, using one famous corporation in this industry, we expatiate how to use the project cost control system and relevant theoretic detailed in practice. We must pay attention four guideline during the project implementation: TBC, CBC, CAC and CEV. The item of a success operation, in addition to having the experience of the mature cost control with way, returning should can be positive to proceed to reply to various riskses. But among them of the credit risk is a finance what personnel should pay attention to specially with control. This text inside also mentioned the concrete operation of the credit risks.At the same time, return to correspond by letter now in the profession the some problem that exists in item cost controlling to control with reputation did in a specific way of analysis, and put forward the some the solution the way of thinking.更多还原