Utjecaj tekućeg troškovnog računovodstva na modeliranje troškova u telekomunikacijskoj industriji

professional thesis

• Title (english): Impact of current cost accounting on cost modeling in telecommunications industry
• Author: Anita Budimir
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ignac Lovrek (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Electrical Engineering and Computing; (Department of Telecommunications); Zagreb
• Defense date and country: 2014-01-30, Croatia
• Scientific / art field, discipline and subdiscipline: TECHNICAL SCIENCES; Electrical Engineering; Telecommunications and Informatics
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Jedna od mjera koju nacionalne regulatorne agencije poduzimaju u cilju sprječavanja nekonkurentnog ponašanja SMP operatora te u cilju provedbe obveza transparentnosti i nediskriminacije jest provedba računovodstvenog razdvajanja. Računovodstveno razdvajanje omogućava regulatoru ulazak u računovodstveni sustav operatora te analizu i vrednovanje postojećih informacija sukladno regulatornim potrebama. Na taj način regulator dobiva detaljne informacije temeljem kojih može donositi relevantne odluke čiji utjecaj nije vezan isključivo uz reguliranog SPM operatora već doseže i sve ostale subjekte na tržištu. U ovom radu je pojašnjen značaj i način provedbe navedene mjere, pri čemu je poseban naglasak stavljen na izgradnju troškovnog modela koji podatke iz računovodstvenog sustava operatora transformira u podatke sukladne regulatornim potrebama. Također, a iz razloga jer odabir metode vrednovanja imovine dovodi do značajnih razlika u vrijednostima izlaznih podataka troškovnog modela, posebno su istaknute i analizirane razlike do kojih dolazi u slučaju primjene povijesnog troškovnog računovodstva u odnosu na primjenu tekućeg troškovnog računovodstva. U cilju da se predmetna problematika sagleda sa aspekta tržišta elektroničkih komunikacija u Republici Hrvatskoj, u radu je prikazan rezultat provedbe računovodstvenog razdvajanja od strane trgovačkog društva Hrvatski Telekom d.d.

Abstract (english)

One of the measures taken by National Regulatory Agencies in order to prevent anti-competitive behaviour of SMP operators and to implement the obligations of transparency and non-discrimination is the implementation of Accounting Separation obligations. Accounting Separation allows NRA to enter operator's accounting system in order to analyse and evaluate existing accounting information in accordance with regulatory requirements. Thus, the NRA receives detailed information which can make the relevant decisions whose impact is not linked only to regulated SPM operators but to all other entities in the market. This paper clarifies the importance and methods of implementing these measures, with special emphasis on building a cost model that transforms the data from operator's accounting system with regulatory requirements. Different method of asset valuation leads to significant differences in cost model's output values. Therefore the differences that occur in the case of application of the historical cost accounting in relation to the application of current cost accounting are highlighted and analyzed in this paper. Furthermore, this paper presents the result of the implementation of the accounting separation of HT Croatian Telecom Inc.

• Keywords: računovodstveno razdvajanje; raspodjela troškova u regulatorne svrhe; računovodstveni sustav; troškovni model; HCA; CCA; FAC; LRIC; regulatorni izvještaji; tekuće troškovno računovodstvo
• Keywords (english): cost allocation for regulatory purposes; accounting system; cost model; HCA; CCA; FAC; LRIC; ABC; regulatory reports
• Language: croatian
• URN:NBN: urn:nbn:hr:168:526896
• Study programme: Title: Electronic Communications Market Regulation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni specijalist regulacije tržišta elektroničkih komunikacija (sveučilišni specijalist regulacije tržišta elektroničkih komunikacija)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2022-11-02 14:33:02