ACCOUNTING AND ANALYTICAL SUPPORT OF PRODUCTION ACCOUNTING OF TECHNOLOGICAL PROCESSES IN TELECOMMUNICATION ORGANIZATIONS

Abstract

The question of the economic substance of technological processes (business processes) as a specific object of production accounting in telecommunication organizations, that currently does not have a straightforward treatment in economic literature is analysed. The necessity of development and application of the classifier of indirect costs, grouped by technological processes, which allows to achieve direct attribution of the majority of indirect costs to technological processes and as well as to calculate subsequently their value for the more reliable determination of the cost value of the rendered communication services is substantiated.