国内图书分类号：F275.3 学校代码：10213
国际图书分类号：005密级：公开
工商管理硕士学位论文
DQ移动公司成本控制研究
硕 士 研究生： 孙婷婷
导师： 陶萍副教授
申 请学 位： 工商管理硕士
所 在单 位： 中国移动通信集团黑龙江
有限公司大庆分公司
答辩日期： 2018年3月
授予学位单位： 哈尔滨工业大学
Classified Index:
U.D.C.:
A Dissertation for the Degree of MBA
RERSEACH ON THE COST CONTROL OF
DQ MOBILE COMPANY
Candidate：Sun Tingting
Supervisor：Associate Prof. Tao Ping
Academic Degree Applied for： MBA
Affiliation：China Mobile Communication
Company of Daqing
Date of Defense：March, 2018
Degree-Offering-Institution： Harbin Institute of Technology
哈尔滨工业大学工商管理硕士学位论文
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摘要
随着国内市场的开放，国内通信运营商的垄断局面基本被打破，通信行
业市场竞争日益激烈，价格战不断升级，在移动品牌优势也在渐渐流失的形
势下，移动公司面临通信收入增长放缓，利润率下降，增收乏力等难题，控
制成本、提高成本收益率成为通信运营商应对当前激励竞争形势的主要措
施。通过调查发现，国内的通信行业在成本控制上存在着许多问题，例如成
本管理意识薄弱，成本预算管理失去应有的作用，成本控制缺乏有效手段，
成本考核机制缺失等。因此，通过分析通信行业成本控制目前存在的问题以
及原因分析，制定行之有效的成本控制模式，对于现在的通信运营商来说是
十分有意义的
基于大量成本管理理论的学习，本文以DQ移动公司为研究对象，通过
对公司目前的成本控制中存在的问题和成因分析，为公司设计一套适用于全
公司范围内的成本控制模式，并将模式应用于移动公司自营厅VI改造项目
中去，对应用结果做出总结，并对应用中发现的问题进行优化，证明了该策
略在DQ移动公司内的广泛适用性。本文研究的DQ移动公司成本控制模式，
目的是用于提高公司在成本控制方面的能力，保证成本的使用方向能够满足
公司的战略目标完成，从而通过成本的有效控制和成本效益的提升，提高公
司在行业内的竞争力
关键词：移动公司；成本管理；成本控制
哈尔滨工业大学工商管理硕士学位论文
- II -
Abstract
With the opening of domestic market, the monopolistic situation of domestic
communication operators is basically broken. The communication industry is
increasingly competitive and the price war is escalating. In the form of
Chinamobile brand advantage is losing, the company of Chinamobile is faced
with problems such as weak revenue growth, lower economic efficiency and
lower profitability. The cost reduction and control expenditure have become the
main measures for mobile operators to deal with competition and current form.
Through the survey,we found that domestic communications industry have many
problems on cost control methods, such as cost management consciousness weak,
lose proper role cost budget management, cost control lack of effective means,
lack of cost evaluation mechanism, etc. Therefore, through analyzing causes of
the communications industry cost control problems and developing effective cost
control improvement strategy, improving the ability of enterprise cost
management, it is very meaningful for today's communications operators.
Based on the study of a large number theories of cost management, based on
the DQ mobile company as the research object, through to the company's current
cost control problems and cause analysis, the article design a set of cost control
method improvement strategy used throughout the company. And improvement
strategy was applied to mobile company proprietary VI hall renovation project, it
conclude the result of the application and the problems found in the application
of optimization, showing that the strategy is wide applicability in DQ move
within the company.
Keywords: the communication company, cost management, cost control。