Naslov
Activity based system in telecommunications industry

Autori
Dražić Lutilsky, Ivana ; Broz Tominac, Sanja ; Ivić, Marina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

ISBN
978-953-290-027-9

Skup
19th International Conference on Software Telecommunications and Computer Networks

Mjesto i datum
Dubrovnik, Hrvatska; Hvar, Hrvatska; Split, Hrvatska, 15.09.2011. - 17.09.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
activity based costing system; telecommunications industry

Sažetak
The main objective of this paper is to prove that Activity Based Costing System would be very useful as a cost management tool in telecommunications companies. With the process of liberalization at Croatian market competitiveness between telecommunication companies is rising. Along with other reasons, competitiveness was a good argument to cause consideration about better cost management in Croatian telecommunications companies. Telecommunications are primarily service oriented industry which at the end is selling their services as a product. Main characteristic of telecommunication sector is dynamic environment with a lot of technological constant changes and because of those changes ; structure of costs is also changing. Constant technological innovations and changes, automatization in business processes, digitalization, data mobility, enlargement in service assortment and more demanding customers is definitely led to increase costs in term of product development, sales, business control and other. Most of the costs in telecommunication companies are indirect cost, even 80% of total cost, which aren’t easy to allocate on costs object and because of that the need for transparent cost management is appearing.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA