改革开放以后，在各种市场经济体制不断深化和发展的背景下，通信类企业的 创新与改革速度愈来愈快，既给通信业带来了全新的机遇也带来了各种挑战。在这 种大环境下，各行各业为了充分实现企业自身价值，占据竞争优势，就需要加强公 司内部的成本管理。随着二十世纪九十年代以来信息技术的高速发展，特别是随着 互联网的崛起，成本管理模式也发生了重大变化，逐渐由与时代发展不相适应的传 统成本管理模式向更高层次化、信息化、精细化的方向转变。同时，随着现代企业 管理模式升级，企业管理者更偏好于将精细化管理作为企业管理目标。精细化管理 旨在对成本实施细化有效的成本利用，输出更高的经济效益。精细化管理模式对于 促进成本费用管控，提升成本管理水平具有非常重要的作用。因此，在精细化理念 指导下，河北YD公司各个经营环节将以规范标准的要求取代以前过于粗放的管理 手段，以数据为标杆，加强费用数据管理，从而及时调整公司政策取得经营管理的 输出效益。 本文总结、研究了成本管理的相关理论，搜集、整理了河北YD公司成本管理 的各类费用数据情况，从河北YD公司实际成本管理情况抓起，综合运用成本管理 的分析与控制方法，即文献调查法、理论联系实际、比较分析法等基本研究方法， 参与组织构建了一套具有专业性、经验性、创新性，能够实现“业财结合”“风险防 控”和“效益评估”等精细化管理的成本费用电子台账管理系统。通过对该系统的 综合性评估和实操检验，逐步完善该公司成本管理平台的构建。同时解决了以河北 YD公司为代表的通信类企业目前成本管理上存在的问题，即为业财分离、业务前端 四级科目费用不统一、报账计提稽核性不足。该成本管理平台的构建也在一定程度 上促进现代企业成本费用管理平台的升级，对同行业成本管理模式的探究具有一定 的借鉴意义。 关键词 成本管理；精细化管理；成本管理平台；电子台账 III Abstract Since the reform and opening up, under the background of the continuous deepening and development of various market economic systems, the innovation and reform speed of communication enterprises is becoming faster and faster, which not only brings new opportunities but also challenges. In this environment, all walks of life need to strengthen the internal cost management in order to fully realize the enterprise's own value and occupy the competitive advantage. With the rapid development of information technology since the 1990s, especially with the rise of the Internet, the cost management mode has also undergone significant changes, gradually changing from the traditional cost management mode which does not adapt to the development of the enterprise era to a higher-level, information-based, refined direction. More enterprise managers prefer to take fine management as the enterprise management goal. Fine management aims to implement fine and effective cost utilization of costs and output higher economic benefits. Refinement management mode plays a very important role in promoting cost control and improving cost management level. Therefore, under the guidance of the refined concept, Hebei YD company will replace the previous extensive management means with the requirements of the standard, take the data as the benchmark, strengthen the cost data management, and adjust the output benefit of the company's operation and management in time. This paper summarizes and studies the relevant theories of cost management, collects and sorts out various kinds of expense data of cost management of Hebei YD company, takes the actual cost management of Hebei YD company as the starting point, comprehensively uses the analysis and control methods of cost management, namely, the basic research methods of literature investigation, theory with practice, comparative analysis, etc. A set of professional, experiential and innovative cost and expense electronic account management system has been established, which can realize the fine management level of "combination of industry and finance", "risk prevention and control" and "benefit evaluation". Through the comprehensive evaluation and practical test of the system, the construction of the company's cost management platform has been gradually improved. At the same time, the problems existing in the current cost management of YD company in hebei province have been solved, that is, the separation of industry and finance, the IV non-unification of the expense of the four-level items at the front end of the business, and the insufficiency of the audit of accounting and provision To promote the upgrading of modern enterprise cost management system has certain reference significance for the exploration of cost management mode in the same industry. Key words Cost Management; Fine Management; Cost Management Platform; Electronic Ledger V 目 录 摘要 ?????????????????????????????????????????????????????????????????????????????????????????????????? I Abstract ??????????????????????????????????????????????????????????????????????????????????????????????? III 第1章 绪 论 ?????????????????????????????????????????????????????????????????????????????????????? 1 1.1 课题提出背景和研究意义 ???????????????????????????????????????????????????????????????? 1 1.1.1 课题提出背景 ????????????????????????????????????????????????????????????????????????? 1 1.1.2 课题研究意义 ????????????????????????????????????????????????????????????????????????? 1 1.2 课题的国内外研究现状 ??????????????????????????????????????????????????????????????????? 1 1.2.1 课题的国外研究现状 ???????????????????????????????????????????????????????????????? 2 1.2.2 课题的国内研究现状 ???????????????????????????????????????????????????????????????? 3 1.3 课题研究的主要内容 ?????????????????????????????????????????????????????????????????????? 3 1.4 课题研究拟采用的研究方法 ????????????????????????????????????????????????????????????? 4 第2章 成本管理与电子台账相关理论综述 ?????????????????????????????????????????????????? 5 2.1 成本管理相关基础理论 ??????????????????????????????????????????????????????????????????? 5 2.1.1 成本、费用与成本费用管理的概念 ?????????????????????????????????????????????? 5 2.1.2 成本管理的目的和内容 ????????????????????????????????????????????????????????????? 6 2.1.3 现代五大成本费用管理理论 ??????????????????????????????????????????????????????? 6 2.1.4 移动通信企业成本构成及特点 ???????????????????????????????????????????????????? 8 2.1.5 移动通信公司成本费用管理模式探究 ??????????????????????????????????????????? 8 2.1.6 移动通信企业成本费用管理现状 ???????????????????????????????????????????????? 10 2.2 电子台账相关概述 ???????????????????????????????????????????????????????????????????????? 10 2.2.1 电子台账的概念 ????????????????????????????????????????????????????????????????????? 10 2.2.2 电子台账的分类及作用 ???????????????????????????????????????????????????????????? 10 2.2.3 电子台账的应用优势 ??????????????????????????????????????????????????????????????? 11 2.3 成本费用电子台账管理系统 ???????????????????????????????????????????????????????????? 11 2.3.1 成本费用电子台账管理系统的概念 ????????????????????????????????????????????? 11 2.3.2 成本费用电子台账管理系统的要求目标 ??????????????????????????????????????? 12 2.4 本章小结 ???????????????????????????????????????????????????????????????????????????????????? 13 第3章 河北YD公司成本费用管理现状研究 ?????????????????????????????????????????????? 15 3.1 河北YD公司的基本概况 ??????????????????????????????????????????????????????????????? 15 3.2 河北YD公司成本构成及特点 ????????????????????????????????????????????????????????? 16 3.3 河北YD公司成本管理存在的问题 ??????????????????????????????????????????????????? 17 VI 3.4 河北YD公司成本管理指导建议 ?????????????????????????????????????????????????????? 18 3.5 本章小结 ???????????????????????????????????????????????????????????????????????????????????? 19 第4章 河北YD公司成本费用管理平台构建及实现 ????????????????????????????????????? 21 4.1 成本费用管理平台背景与设计原则 ??????????????????????????????????????????????????? 21 4.1.1 成本费用管理平台背景 ???????????????????????????????????????????????????????????? 21 4.1.2 成本费用管理平台构建的设计原则 ????????????????????????????????????????????? 22 4.2 构建成本费用管理平台的技术路线 ?????????????????????????????????????????????????