本文以案例企业 S 电信公司成本控制为主要分析对象，采用文献研究、实际
调研等方法，对 S 电信公司成本控制情况进行了深入调研分析。通过分析发现 S
电信公司在成本控制方面主要存在四个问题：一是公司预算指标不全面、制定流
程不规范、管理控制不够细化；二是公司成本控制方法单一、落后；三是公司固
定资产利用效率不高，导致折旧成本白白损失；四是公司营销成本管理控制不到
位。针对这些问题，结合 S 电信公司实际情况，提出了相应的四个解决方案，分
别是：进一步完善先有预算控制方法；引入作业分析法加强成本控制；划小固定
资产管控权限，提高资产利用率；加强代理商佣金管控，划小营销资源管控权限。
其中，划小资源管控权限，是本文的创新之处，旨在针对 S 电信公司资金密集的
特点，通过有效利用庞大的资产，来提升固定资产的利用效率，提高成本收益率，
进而达到减低成本、增加利润的目的。
关键词：成本控制，预算管理，作业分析法，资产利用率Research on Cost Control of S Telecom Company
Abstract
As our country’s telecom industry continues to mature, telecom companies are also
facing increasingly fierce competition. China Telecom, China Mobile, China Unicom,
these three companies are operating with the fixed network, mobile network and
broadband together, and start competition intensely. The market is saturated, while the
profit space becomes narrowing. At the same time, with the integration of global
economics, the impact from foreign telecom companies vigorously enhanced. How to keep
the firm in this competitive market environment, and how to win in the
competition, telecom companies have to keep the income and as well pay close attention to
the cost control. Accurate calculation, scientific prediction, strengthen cost management
and effective control of expenses, all of these need to be done to get more profit.
This paper takes the S telecom company’s cost control as the main analysis object,
using the literature research, the actual situation analysis and other methods to carry out
research on cost control of S Telecom company in-depth analysis, and finally finds
out four main problems of the cost control in S Telecom Company: first, the budget index
are not comprehensive and the making process is not standard, the management is not
specialized; second, the cost control method is single and backward; the third, low
utilization efficiency of fixed assets; and the last, marketing cost control is not in place. To
solve these three problems, this paper combined with the actual situation of S telecom
company, using analysis of targeted, and get the solve scheme as follows: improve cost
control method and enhance the internal control management; draw a small cost control
unit, and make full use of the fixed assets; strengthen agents commission management, and
plan small marketing costs control unit. Among these, delimiting small resource uses is the
innovation of this paper. Aimed at the capital intensive characteristics of S Telecom
Company, it can effectively utilize the massive assets, enhance the utilization efficiency of
fixed assets and marketing costs, increase the benefit cost ratio, and finally realize cost
reduction to increase profit.
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