【作者】 刘佳；

【导师】 李丽君；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2019， 硕士

【摘要】 随着时代的发展进步,通信技术不断更新,通信行业面临国家政策的不利调整和行业内部的激烈竞争,再加上新收入准则的推行,使得收入增长趋缓,成本空间严重不足。做为“三大运营商”之一的中国移动,由于迅猛发展期对内部管理重视程度不够,近两年管理问题逐渐凸显。为了帮助企业加快管理革新,保持市场竞争的领先地位,论文以具有代表性的目HLD移动公司为例,从预算管理入手来开展研究。HLD移动公司经营预算的编制工作长期在预算松弛的情况下开展。如今,公司内外部环境发生改变,预算突然收紧,管理习惯却一时难以扭转,势必导致诸多问题的产生。通过实际调研发现HLD移动公司在经营预算组织机构、编制分工、流程和方法等方面均存在问题,对现有问题展开逐一分析,确定其存在的表现形式及产生的根本原因,并提出了相应的改进措施。首先,分析公司战略,依据战略设定业绩基本预期及指引,和经营预算编制进行对接;其次,提出了“预算一张纸”的编制模式,加强重点项目预算编制工作;然后,对组织架构进行优化,采用归口方式对预算编制进行分工,梳理出和新的组织架构相匹配的沟通有效的编制流程。最后,结合新收入准则,改进收入和成本预算编制,分别对重点收入和成本预算编制模型进行了优化。对HLD移动公司经营预算编制工作不断改进,期望提高公司整体预算管理水平,以适应公司发展战略需要。通过资源的有效配置来提高劳动生产率,帮助公司度过难关,实现可持续性的健康发展。更多还原

【Abstract】 With the development and progress of the times and the continuous updating of communication technology,the telecommunications industry is facing unfavorable adjustment of national policies and fierce competition within the industry,coupled with the implementation of new revenue standards,which slows down the growth of income and seriously insufficient cost space.As one of the "three major operators",China Mobile has not paid enough attention to internal management in the rapid development period,and management problems have gradually become prominent in the past two years.In order to help enterprises speed up management innovation and maintain the leading position in the market competition,the thesis takes the representative HLD mobile company as an example,starting from budget management to carry out research.The preparation of HLD mobile company’s operating budget has been carried out under the condition of slack budget for a long time.Nowadays,the internal and external environment of the company has changed,the budget has suddenly tightened,but the management habits are hard to reverse,which will inevitably lead to many problems.Through the actual research,we find that HLD Mobile Company has problems in the organization of operating budget,the division of labor,the process and methods,etc.We analyze the existing problems one by one,determine the manifestations and the root causes of their existence,and put forward the corresponding improvement measures.Firstly,the company’s strategy is analyzed,and the basic performance expectations and guidelines are set according to the strategy.Secondly,the budgeting model of "one sheet of budget" is put forward to strengthen the budgeting of key projects.Then,the organizational structure is optimized,the budgeting is divided by the way of centralization,and the communication that matches the new organizational structure is sorted out.Finally,combined with the new revenue criteria,the revenue and cost budgeting are improved,and the key revenue and cost budgeting models are optimized respectively.The HLD mobile company’s operating budget preparation work has been continuously improved,and it is expected that the overall budget management level of the company will be improved to meet the needs of the company’s development strategy.Through the effective allocation of resources to improve labor productivity,help the company to overcome difficulties,achieve sustainable and healthy development.更多还原