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Activity Based Costing - TRPC

ActivityActivityBasedBasedCostingCosting in the Telecom Industryin the Telecom Industry28 February 200228 February 2002 Presented by:Presented by: 2000 All rights reserved. ABC Technologies, Inc. Slide 2 Activity Based Costing in the Telecom IndustryActivity Based Costing in the Telecom IndustryIntroduction -- What ABC is notIntroduction -- What ABC is not What is Activity Based Costing :What is Activity Based Costing :!As defined by Kaplan & Cooper in 1991!Difference between ABC and Traditional Accounting!The CAM-I Standard and business modelingAABC in the Regulatory Environment:BC in the Regulatory Environment:!FDC, LRAIC versus ABCABC in Government:ABC in Government:!

Full blown ABC business models now use Activity-based Cost as a unit of measurement to describe the organisation activities, the resources consumed by those activities and the products and services generated by those ... causation (such as activity-based costing (“ABC”)),

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