Vestnik On-line
Orenburg State University december 22, 2024   RU/EN
Headings of Vestnik
Pedagogics
Psychology
Other

Search
Vak
Антиплагиат
Orcid
Viniti
ЭБС Лань
Rsl
Лицензия Creative Commons

2013, № 8 (157)



Tuyakova Z.S., Cheremushnikova T.V. CLASSIFICATION OF COSTS FOR BUSINESS — PROCESSES IN TELECOMMUNICATION COMPANIES The article focuses on the classification of costs in telecommunications companies for business processes. The authors have reviewed the variety of expenses related to the provision of telecommunications services, justify their position by grouping these costs for different types of business processes (basic, support and business process of management and development strategy of the company.) The contents of the accounting process stages for the formation of management information for dedicated business processes and procedures of their distribution on services provided by telecommunications companies are discussed.Key words: telecommunications companies, telecom operators, business processes, management accounting, financial responsibility centers, billing system, connection services, traffic transfer services.

Download
References:

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) [Electronic resource]. — Access mode : http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=148670

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" [Electronic resource]. — Access mode : http://www.rsoc.ru/chamber-of-commerce/svyaz/p478/

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" [Electronic resource]. — Access mode : http://news-city.info/akt/zakony-88/tekst-um-pravitelstvo-parlament/page6.htm

4. Order of chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies and protection of competition on December 12, 2003 №312-OD "On approval of the rules of separate accounting of revenues, costs and operating assets of telecom operators on regulated types of telecommunication services and services technologically connected with the provision of services of telecommunications" (with amendments as of 05.04.2007) [Electronic resource]. — Access mode : http://www.arem.gov.kz. — Date access : 12.06.2013.

5. Koptelov, A. K. Improving business processes telecommunication company / A. K. Koptelov // Mobile Telecommunications. — 2006. — № 7 (65). — P. 45–51.

6. Samuylov, K. E. Business processes and information technology in the management of telecommunications companies / K. E. Samuylov, A. V. Chukarin, N. V. Yarkina. — Moscow : Alpina Publishers, 2009. — 442 p.

7. Tuyakova, Z. S. Content and structure of business-processes in the telecommunications companies as objects of management accounting / Z. S. Tuyakova, T. V. Cheremushnikova // Vestnik Orenburg State University. — 2012. — № 13. — P. 369–375.

8. Hammer M., Champi J. Reengineering of the Corporation : a Manifesto of the revolution in business : translation from English / M. Hammer, J. Champi. — SPb. : Izd-vo SPb un-ta, 1999. — 332 p.

9. Chaadaev, V. K. Business Processes in telecommunications companies / V. K. Chaadaev. — Moscow : Eco-Trendz, 2004. — 176 p.

10. Scheer, A. V. Business processes. Basic concepts. Theory. Methods / A. V. Scheer. — the 2nd edition, revised and enlarged ; Translation from English. — Moscow : News — MetaTehnologia, 1999.


About this article

Authors: Tuyakova Z.S., Cheremushnikova T.V.

Year: 2013


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

Crossref
Cyberleninka
Doi
Europeanlibrary
Googleacademy
scienceindex
worldcat
© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru
1999–2024 © CIT OSU