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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.

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About this article

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

Year: 2013


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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