摘要
目前,中国的电信行业已进入到发展成熟期,面临着行业竞争日益加剧、同业资费
水平逐步降低、企业盈利能力大幅放缓的客观事实。而在企业内部,同样面临着传统的
成本核算方法逐渐失效,无法为企业提供有效的经营决策支撑,亟待引进先进的成本核
算方法,本文主要阐述作业成本法在电信企业的应用研究。

电信行业的企业存在着自身特点,企业的成本当中可与产品明确关联的直接成本占
比较少,而存在无明确关联的间接成本占比很大,间接成本占总成本的比例已经接近
80%。在目前电信行业内的成本核算方法(以下简称为传统核算方法)归集方式单一,
仅依照在用产品的占比对全体成本进行归集,未考虑到企业经营活动中对于不同产品的
侧重差异性,这对于现代企业提倡的开源节流、提升盈利水平的运营理念来说是远远不
够的。 f
本文通过对电信企业引入作业成本法,通过建立多项作业并结合成因,发挥作
业成本法的核算更加精准的特点,结合对传统核算方法存在不足的分析,得出企业按照
作业成本法重新进行的成本核算,并与传统传统核算方法进行比较,从而对电信企业引
入作业成本法的必要性与可行性加以证实。

关键词:作业成本法;辽宁移动;作业成本模型;应用研究
Abstract
Abstract
At present, China ’s telecom industry has entered into the mature period, facing the
increasingly fierce competition, price is lower, the development of enterprises gradually
slowing of the external environment. In its interior, also facing the traditional management
method has failure, unable to provide the correct production management decision problems.
In China telecom enterprises, there is a notable feature: the cost of the enterprise consists
of many direct cost, indirect cost, little, indirect cost for the proportion of total costs have
risen to around 90% now. The traditional cost accounting method, management way is single,
calculate the rough, only through several major professional of cost can be regulated and then
simply by different brands of the number of customers that finished product cost accounting,
which for now to further expand the profit space of the telecom enterprises is far from
enough.
Based on the activity-based costing theory is introduced, based on the activity-based
costing method in essence, through the establishment ofmulti-dimensional cost
benchmarking system will be introduced to the operating costs of Liaoning mobile in the
financial management, and the traditional cost accounting methods to be compared, thereby
to telecommunication enterprises introduces the activity-based costing and the necessity and
feasibility of to be confirmed.
This paper is divided into four parts,the main contents are as follows:
The first part mainly introduces the research background, research significance, research
methods and research status at home and abroad
The second part mainly introduces the concept of activity-based costing and theory
The third part mainly introduces the cost accounting of the status quo of Liaoning Mobile
The fourth part mainly introduces the activity-based cost accounting model
The fifth part is mainly on the application of activity-based costing method has carried on
the simple evaluation
Key words: activity based costing;Liaoning Mobile;Operating cost model;Application
research