THE DEVELOPMENT OF THE SYSTEM DRIVERS (ALLOCATION BASES) INDIRECT COSTS IN TELECOMMUNICATION COMPANIES
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Abstract
The article provides the comparison of conditional and cause-effect methods of indirect costs allocation, applied in cost accounting for telecommunication services. For the most correct valuation of cost of telecommunication services, the process method of cost accounting is used and АВС (Activity-based costing) system is applied. The specific feature and the principal difference of this method is the cost accounting broken down by the types of functional activities with the following allocation of costs among telecommunication services proportionally to the bases of allocation which are the sources (causes) of such activities (processes).
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References
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