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随着电信市场逐步开放,企业间的竞争越显激烈,行业利润空间进一步收窄。资本市场对上市公司财务报告的披露要求相比以前更加严格,股价对业绩波动的敏感度明显提升。在这种情形下,一套科学的成本管控策略对企业是至关重要的,这关系到企业的战略发展。本文立足于J省联通的成本管控现状,从全成本管理思想出发,探索性的对成本管控方法进行分析,并给出一些建议。
With the gradual opening up of the telecommunications market, the competition among enterprises becomes more fierce and the profit margin of the industry is further narrowed. The disclosure requirements of the financial reports of listed companies in capital markets are stricter than before, and the sensitivity of the share prices to the performance fluctuation has been obviously raised. In this case, a set of scientific cost control strategy is crucial to the enterprise, which is related to the strategic development of the enterprise. Based on the status quo of J-Unicom’s cost management and control, this article explores cost-control methods from the perspective of total cost management and gives some suggestions.