|
|
|
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.
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 |
|
|