Publication “ABC for telecommunications”
Activity based costing within the telecommunication sector –
experiences of a pilot
The article outlines the experiences of a pilot for the implementation of an activity based costing within a large-sized telecommunication company. It includes the analysis and the selection of business units, the development of an allocation methodology for the activity based costing model as well as the approach for piloting such a methodology.
The proof-of-concept of the pilot implementation is described illustrative for two showcase business units, focusing on product calculations based on process-orientied expense ratios as well as the project planning and resulting critical success factors for decision making about a comprehensive, group-wide rollout.
Authors:
Carsten Fabig (Vineyard Management Consulting GmbH), Markus Walther (SAP Deutschland AG, ehemals NorCom IT AG), Michael Rau (former O2 Germany).
