Methodological foundations for formation аnd calculation of telecommunication services
Journal Title: Економіка: реалії часу - Year 2018, Vol 6, Issue 40
Abstract
The article analyzes and determines the modalities for detailing costs by business processes and types of telecommunications operator activity. It is revealed that in order to understand which operations are related to certain types of services, it is convenient to group business processes by type of activity. The need to use cost accounting based on business processes is due to the lack of necessary standards for the implementation of regulatory accounting methods. After determining the types of activities, it is recommended to group the costs for each business process, which will allow analyzing the specific proportions of individual types of costs. Such method should allow forming a consolidated form for the distribution of groups of expenses by groups and types of business processes for the technical exploitation of the Access Point and the organization of providing access services at the appropriate level of the operator’s telecommunication network.
Authors and Affiliations
Svitlana Filyppova, Kateryna Tanashchuk
Keywords
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- EP ID EP564940
- DOI 10.5281/zenodo.2593274
- Views 62
- Downloads 0
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