I 摘要 当前，我国的电信行业市场发展日趋成熟，各业务板块利润空间不断缩小，企业 如何在激烈的行业竞争中站稳脚跟，不仅需要拓展业务规模、增加营业收入，更要加 强成本管理、有效控制成本，通过“节流”的方式获取更高的利润。作为一家为运营 商提供项目服务支撑的通讯企业，CY公司同样也面临着严重的成本控制问题，一直 以来公司生产运营成本并未得到有效控制，尤其服务支撑项目单位产品成本高、毛利 率低、资源浪费问题已成为企业可持续发展的掣肘。因此，本文拟借助企业成本控制 理论，运用合适的成本控制方法，结合CY公司服务支撑项目的具体经营实践对其运 营成本控制进行研究。 首先，本文在回顾国内外研究现状的基础上，对成本控制及其程序与方法等相关 概念和方法进行了阐述，并采用问卷调查、访谈等方法，对CY公司服务支撑项目的 生产运营现状进行了分析，同时对其成本控制现状展开详细的研究，发现CY公司服 务支撑项目在成本控制过程中存在如下问题：（1）企业管理层和员工普遍缺乏成本 控制意识；（2）在成本控制机制方面，成本管理制度、项目人力管理体系不健全； （3）在内部流程管理方面，业务流程的审核与设计不严谨、项目生产实施过程不合 理；（4）在外部业务合作方面，运营商业务合作沟通效率较低、物流管理不规范。 针对以上问题，本文提出以下建议，CY公司在提高员工的成本控制意识、健全企业 成本管理的相关制度以及优化人力资源相关成本控制的前提下，还应该设立业务稽核 小组以加强业务审核工作、调整业务生产流程并制定完善的项目实施方案；另外，还 要加强对运营商的业务对接工作，改进物流相关管理。本文的研究对CY公司的发展 具有现实指导意义，对其他企业也有一定的借鉴作用。 关键词：CY公司；服务支撑项目；成本控制 山东理工大学硕士学位论文ABSTRACT II ABSTRACT Atpresent,ChinA'stelecommunicAtionsmArketisBecomingmoreAndmore mAture,AndtheBusinesssectorprofitspAceisnArrowing.HowenterprisegAiningA footholdinfierceindustrycompetition,don`tonlyneedtoexpAndtheirBusinessscAleto increAserevenue,moretostrengthenthecostmAnAgementAndeffectivecostcontrol, throughthecost-effectivewAytooBtAinhigherprofits.AsAcommunicAtionservices supportingprojectsforthemAinBusinessoftelecomenterprises,CYcompAnyisAlso fAcingwithseriousissuesofcostcontrol,Anditdon`thAvetheeffectivecontrolof operAtingcosts,especiAllyprojecthighcosts,lowmArginsperunitproduct,service support,AndresourceswAsteproBlemBecomethesustAinABledevelopmentof enterprises.Therefore,thispAperintendstostudytheoperAtioncostcontrolofCY compAnyBAsedonthetheoryofenterprisecostcontrol,usingtheAppropriAtecost controlmethodAndcomBiningwiththespecificoperAtionprActiceofCYcompAny servicesupportproject. Atfirst,thispAperreviewsthereseArchstAtusAthomeAndABroAdontheBAsis ofthemethodofcostcontrolAnditsApplicAtionAndexpoundstherelAtedconceptsAnd methods,AndBythemethodsofliterAturereAding,questionnAireAndinterviewmethod, suchAstheproductionoperAtionstAtusquoofCYcompAnyservicesupportprojectAre AnAlyzed,AndthedetAiledstudyofcostcontrolpresentsituAtion,foundthAtCY compAnyservicesupportprojectintheprocessofcostcontrolproBlemsAreAsfollows: (1)themAnAgementAndemployeesgenerAllylAcktheAwArenessofcostcontrol;(2) intermsofthecostcontrolmechAnism,thecostmAnAgementsystemAndtheproject humAnresourcemAnAgementsystemArenotsound;(3)intermsofinternAlprocess mAnAgement,theAuditAnddesignofBusinessprocessesArenotrigorous,Andthe productionAndimplementAtionprocessoftheprojectisnotreAsonABle;(4)intermsof externAlBusinesscooperAtion,operAtors'BusinesscooperAtionAndcommunicAtion efficienCYislowAndlogisticsmAnAgementisnotstAndArd.TosolveABoveproBlems, thepApermAkesthefollowingsuggestionsthAtCYcompAnytoimprovethestAff's consciousnessofcostcontrolAndimprovetheenterprisecostmAnAgementofrelAted systemAndoptimizethehumAnresourcesunderthepremiseofcostcontrol,Alsoshould setupABusinessAuditteAmtostrengthentheAuditwork,AdjustBusinessprocessAnd formulAtetheperfectprojectimplementAtionplAn;InAddition,itisnecessAryto strengthentheBusinessdockingofoperAtorsAndimprovelogisticsmAnAgement.The 山东理工大学硕士学位论文ABSTRACT III reseArchinthispAperhAsprActicAlguidingsignificAnceforthedevelopmentofCY compAnyAndcAnAlsoBeusedAsAreferenceforotherenterprises. Keywords:CYCompAny;ServiceSupportItem;CostControl 山东理工大学硕士学位论文目录 IV 目录 摘要...................................................................................................................................I ABSTRACT..........................................................................................................................II 目录..............................................................................................................................IV 第一章绪论......................................................................................................................1 1.1研究背景和意义......................................................................................................1 1.1.1研究背景.........................................................................................................1 1.1.2研究意义.........................................................................................................2 1.2国内外研究现状......................................................................................................2 1.2.1国内外研究现状.............................................................................................2 1.2.2文献评述.........................................................................................................5 1.3研究内容与研究方法..............................................................................................6 1.3.1研究内容.........................................................................................................6 1.3.2研究方法.........................................................................................................6 1.3.3技术路线.........................................................................................................7 第二章相关概念与方法......................................................................................................9 2.1成本控制相关概念...................................................................................................9 2.1.1成本的定义.....................................................................................................9 2.1.2成本控制的概念.............................................................................................9 2.1.3成本控制方法...............................................................................................11 2.2成本控制相关理论.................................................................................................12 2.2.1价值链理论...................................................................................................12 2.2.2精益管理理论...............................................................................................12 第三章CY公司服务支撑项目成本控制现状...............................................................13 3.1CY公司发展概况..................................................................................................13 3.1.1CY公司概况................................................................................................13 3.1.2CY公司组织结构........................................................................................15 3.1.3CY公司人力资源情况................................................................................15 3.2CY公司服务支撑项目成本控制现状..................................................................16 3.2.1服务支撑项目概述.......................................................................................16 3.2.2服务支撑项目运营及项目合作..................................................................16 3.2.3服务支撑项目生产成本控制现状...............................................................17 第四章CY公司服务支撑项目成本控制存在的问题.....................................................20 4.1服务支撑项目成本控制问题的调研....................................................................20 4.1.1成本控制问题的问卷调查...........................................................................20 4.1.2成本控制问题的专家组访谈调查........................