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
Керимов, В.Э. Учет затрат, калькулирование и бюджетирование в отдельных отраслях производственной сферы: учебник для высших учебных заведений по специальности «Бухгалтерский учет, анализ и аудит» / В.Э. Керимов. – 4-е изд. – М.: Дашков и К°, 2008. – 478 с.: схемы.
Сафонова, Л.А. Раздельный учет затрат в телекоммуникациях : учеб. пособие для вузов / Л.А. Сафонова, Н.Ю. Плотникова, Е.И. Зуева. – М. : Горячая линия – Телеком, 2007. – 192 с.
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