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中国移动云南公司固定资产管理问题研究_MBA硕士论文(57页)

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更新时间:2015/8/26(发布于云南)

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文本描述
摘要

固定资产是企业日常生产运营的基础,预期能为企业带来利益流入,是企业

综合竞争实力的诸多资源组合中重要的组成部分。电信运营商是典型的资产密集

型企业,资产管理在垄断经营、欧亿·体育(中国)有限公司重组、3G和4G上线运营以及铁塔公司组建

的不同时期都存在着共性的问题。中国移动云南公司同样也需要面对资产种类繁

多、分布广泛,难以管理;资产重复投资建设,资产使用效率较低;ERP管理系

统和EAM资产管理系统的财务价值与实物信息不完全匹配;管理人员和设备调动

频繁,信息更新不及时导致账实不符;工程项目建设和转资流程较长,不能准确

及时反映资产信息的各种管理问题。本文对中国移动云南公司现行资产管理办法

和管理流程存在的问题进行了梳理,对问题的原因进行了深入的研宄分析,针对

性地提出理清管理部门责任、扩大信息化系统使用范围,固化资产全生命周期管

理流程、开展挖潜增效和传输管线资源专项提升方案。并结合当前欧亿·体育(中国)有限公司重大变化,

外部竞争压力日趋激烈的市场环境对企业未来的资产精细化管理方式进行了思

考,特别是铁塔公司成立,云南移动剥离铁塔相关资产,资产规模和结构发生变

化后新的固定资产管理模式。

关键词:固定资产,挖潜增效,中国移动

FIXED ASSETS MANAGEMENT PROBLEM RESEARCH OF

CHINA MOBILE YUNNAN BRANCH

ABSTRACT

Every enterprise relies on its fixed assets to carry out its daily operation. Operators

believe that it should bring in profit and is a key factor in a company's multiple resource

combinations, which forms its comprehensive competitive strength with other factors.

China Mobile Communication Company YUNNAN branches, relies much more on its

abundant assets then other companies. Previous researches indicates that telecom

enterprises do share some common defects in their asset management during different

developmental period, especially in monopoly operation,industrial restructuring,

operation of both 3G and 4G services, and the establishment of Tower Company.

Similar ones also lie in Yunnan Mobile, include abundant kinds of assets,massive

allocation, complexity in management, repetitive investments, low efficiency in asset

using, incomplete matching between book value and the inventory in ERP and EAM,

instability and lack of continuity in asset administrators and equipment mobilization.

This paper is aimed at remedying these defects. First reviews the main defects in current

assesses management system of YM,then analyzes the causes. And shares some

possible remedies _ to clarify the duties of all involved departments to increase the

application of computer technology in Life cycle asset management (LCAM) for

reducing its reliance on human resources, to tap the potential and improve productivity

of fixed assets. The author also shared his own prediction on the company's future

development under current market situation and massive competition.

KEY WORD: Fixed Assets,Efficiency Management, CMCC

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