Implementing Activity-Based Costing in the Telecommunications Sector: A Case Study
Maria Joao Major*
Associate Professor of Management Accounting at ISCTE – University Institute of Lisbon and BRU/UNIDE researcher, Avenida das Forças Armadas, ISCTE-IUL, 1649- 026 Lisbon, Portugal
- *Corresponding Author:
- Maria Joao Major
Associate Professor of Management Accounting at ISCTE–University
Institute of Lisbon and BRU/UNIDE researcher
Avenida das Forças Armadas
ISCTE-IUL, 1649-026 Lisbon, Portugal
E-mail: [email protected]
Received date: November 28, 2013; Accepted date: December 30, 2013; Published date: January 06, 2014
Citation: Major MJ (2014) Implementing Activity-Based Costing in the Telecommunications Sector: A Case Study. J Telecommun Syst Manage 3:111. doi: 10.4172/2167-0919.1000111
Copyright: © 2014 Major MJ. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Profound changes have affected the European telecommunications sector in the last 15 years. With its liberalization at the end of 1990s many telecommunications companies, such as ‘International Telecom’ had to adopt advanced managerial accounting systems that could provide them with detailed and accurate cost accounting information. To this respect Activity-based Costing revealed crucial to aid International Telecom to face fierce competition coming out from the new operators that came into market and to respond to regulatory demands.