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1. About the connection: Feder. Law: [adopted by the State. Duma 18.06.2003 №126: as of 07.07.2003] (ed. From 05.04.2010).

2. Order of the Ministry of communications of Russia dated 02.05.2006 №54 " About the Procedure for communication operators separate accounting of revenues and expenses by types of activity, services of communication and use to provide these services to the parts of the telecommunication network".

3. Order of the Ministry of communications of Russia dated 21.03.2006 №33 " About approval of Methodological recommendations for the conduct of operators of communication of separate accounting of income and expenses by types of activity, services of communication and use to provide these services to the parts of the telecommunication network".

4. Order of the Government of the Russian Federation dated 17.11.2008 №1662-R (as amended on 08.08.2009) the Concept of long-term socio-economic development of the Russian Federation for the period to the 2020 year.

5. By decree of Gosstandart of Russia August 15, 2001. №334. GOST R ISO 9001 "Quality management systems. Requirements".

6. ITU-T Recommendation M.3050.1 (06/2004) Enhanced Telecom Operations Map (eTOM) — The business process framework.

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13. Trapeznikova, N. G. Formation of cost of the services at the enterprises of telecommunication // Management accounting. — 2008. — № 7. — P. 17–22.

14. Hammer M., Champi J. Reengineering the Corporation: a Manifesto of the revolution in business: translation from English. — SPb.: Izd-vo St. Petersburg UN-TA, 1999. — 332 p.

15. Official site of the Institute of management accounting of the United States [Electronic resource]. — Access mode: http://www.imanet.org

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