Costing systems in the telecommunications industry
Costing systems in the telecommunications industry

Summary/Abstract: Today’s telecom market is multi-faceted, complex and unpredictable. The telecoms industry is at risk of becoming a low profit business. As the telecommunications industry continues to advance at breakneck speed, its costing systems will need to keep up. Originally designed based on the properties of legacy networks, price regulations for monopolistic services have generally utilized cost models adopting various costing methodologies. The increasing deployment of IP-based fixed and mobile infrastructure in combination with the still unanswered search for data monetization have intensified the pressure on the managerial accountants to review its costing systems for both regulatory and commercial cost analyses. Overall, this study provides valuable understandings into the nature of present costing systems adapted to today's fast evolving telecommunications environment.

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