ITU-T SERIES D SUPP 3-1993 Supplement 3 Handbook on the Methodology for Determining Costs and Establishing National Tariffs Series D General Tariff Principles (Study Group III 45 p.pdf

1、_- INTERNATIONAL TELECOMMUNICATION UNION ITU-T TELECOMMUNICATION STANDARDIZATION SECTOR OF ITU Series D Supplement 3 (03/9 3) SERIES D: GENERAL TARIFF PRINCIPLES Supplement 3 Handbook on the methodology for determining costs and establishing national tariffs Supplement 3 to ITU-T Series D Recommenda

2、tions (Previously CCITT Recommendations) ITU-T - D SERIES RECOMMENDATIONS GENERAL TARIFF PRINCIPLES TERMS AND DEFINITIONS GENERAL TARIFF PRINCIPLES Private leased telecommunication facilities Tariff principles applying to data communication services over dedicated public data networks Charging and a

3、ccounting in the international public telegram service Charging and accounting in the international telemessage service Charging and accounting in the international telex service Charging and accounting in the international facsimile service Charging and accounting in the international videotex serv

4、ice Charging and accounting in the international phototelegraph service Charging and accounting in the mobile services Charging and accounting in the international telephone service Drawing up and exchange of international telephone and telex accounts International sound- and television-programme tr

5、ansmissions Charging and accounting for international satellite services Transmission of monthly international accounting information Service and privilege telecommunications Settlement of international telecommunication balances of accounts Chargin and accounting principles for international teleco

6、rnmunication services providedlover the ISDN Charging and accounting principles for universal personal telecommunication Charging and accounting principles for intelligent network supported services Recommendations applicable in Europe and the Mediterranean Basin Recommendations applicable in Latin

7、America Recommendations applicable in Asia and Oceania Recommendations applicable to the African Region RECOMMENDATIONS FOR REGIONAL APPLICATION D.0 D.l-D.299 D.l-D.9 D.lO-D.39 D.40-D.44 D.45-D.49 D.60-D.69 D.70-D.75 D.76-D.79 D.80-D.89 D. 90-D .99 D.100-D.159 D. 160-D. 179 D.180-D.184 D.185-D.189 D

8、.190-D.191 D. 1 92-D. 1 95 D.196-D.209 D.210-D.279 D.280-D.284 D.285-D.299 D.300-D.699 D. 300-D .39 9 D.400-D.499 D.500-D.599 D.600-D.699 For further details, please refer to ITU-T List of Recommendations - - STDnITU-T SERIES D SUPP 3-ENGL 1993 E 48b2591 Ob20823 TTB SUPPLEMENT 3 SERIES D HANDBOOK ON

9、 THE METHODOLOGY FOR DETERMINING COSTS AND ESTABLISHING NATIONAL TARIFFS Source Supplement 3 to lTU-T Series D Recommendations was revised by ITU-T Study Group III (1988-1993) and was approved by the WTSC (Helsinki, 1-12 March, 1993). FOREWORD ITU (International Telecommunication Union) is the Unite

10、d Nations Specialized Agency in the field of telecommunications. The ITU Telecommunication Standardization Sector (ITU-T) is a permanent organ of the PU. The ITU-T is responsible for studying technical, operating and tariff questions and issuing Recommendations on them with a view to standardizing t

11、elecommunications on a worldwide basis. The World Telecommunication Standardization Conference (WTSC), which meets every four years, establishes the topics for study by the ITU-T Study Groups which, in their turn, produce Recommendations on these topics. The approval of Recommendations by the Member

12、s of the ITU-T is covered by the procedure laid down in WTSC Resolution No. 1 (Helsinki, March 1-12, 1993). In some areas of information technology which fall within ITU-Ts purview, the necessary standards are prepared on a collaborative basis with IS0 and IEC. NOTE In this Recommendation, the expre

13、ssion “Administration” is used for conciseness to indicate both a telecommunication administration and a recognized operating agency. O ITU 1996 All rights reserved. No part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopyin

14、g and microfilm, without permission in writing from the ITU. 11 Supplement 3 Series D (03/93) . - . STD-ITU-T SERIES D SUPP 3-ENGL 1993 II Yb2591 Ub2025 870 = CONTENTS Chapter 1 . Introduction Purpose of determining tariffs 1.1 General 1.2 1.2.1 Cost tariffs . 1.2.2 Public tariffs 1.3 1.4 Objectives

15、 to be achieved . Development of a costing model Chapter 2 - Determination of costs: Proposed model 2.1 Introduction . The model adopted What is being proposed . Description of the model . 2.2.1 The production process 2 . 1 . 1 2.1.2 2.2 2.2.2 Characterization of the cost centres (Technical aspect)

16、. 2.2.3 Example of a technical aspect (Local switching, telephone) . 2.2.4 Characteristics of the profit centres . How the model works . 2.3 Chapter 3 - Cost and profit centres 3.1.1 Cost centres 3.1.2 Profit centres 3.2 Cost centres . 3.2.1 3.2.2 3.2.3 3.2.4 3.2.5 3.2.6 3.2.7 3.2.8 3.2.9 3.2.10 Sub

17、scriber terminal equipment . telex service Subscriber terminal equipment . telephone service Local network Local switching . telephone service Local switching . telex service “Local network“ telephone service charges (aggregation level - AL “Local network“ telex service charges (aggregation level -

18、AL) Long-distance switching - telephone service Long-distance switching - telex service Long-distance transmission . Page 1 1 1 1 1 1 1 2 2 2 2 2 2 4 5 5 5 8 8 8 8 8 9 9 10 11 11 12 12 13 13 . Supplement 3 Series D (03/93) 111 3.3 Profit centres . 3.3.2 Local telex service . 3.3.3 Long-distance tele

19、phone service 3.3.5 Local leased line service 3.3.6 3.3.1 Local telephone service . 3.3.4 Long-distance telex service . Long-distance leased line service 3.4 Allocation of indirect costs . Chapter 4 . The input data for the model 4.1 Accounting data 4.2 Physical data . 4.3 Reports Chapter 5 . Establ

20、ishment of tariffs (public tariffs) 5.1 5.2 National telephone service 5.1.1 Basic objective of the national telephone tariff . 5.1.2 Factors to be considered when establishing tariffs 5.1.3 Design of a national telephone tariff . 5.1.4 Main characteristics of different charging systems . 5.1.5 Aspe

21、cts of call metering 5.1.6 Time-of-day charging (off-peak tariffs) . 5.1.7 Subscriber classification (business/residential mix) National telex service 5.2.1 Tariff structure . 5.2.2 Charging systems . 5.2.3 Charging unit . 5.2.4 Examples of national charging structures 5.2.5 Application of tariffs f

22、or different network configurations . 5.2.6 Special facilities . 5.2.7 Miscellaneous services/charges . 5.3 Private leased circuit service . 5.3.1 Definition . 5.3.2 General principles 5.3.3 Tariff structure . 5.3.4 Initial charges and subscriber rentals . 5.3.5 Utilization charges . iv Supplement 3

23、 Series D (03/93) Page 14 14 15 15 15 15 15 16 17 17 17 17 18 18 18 18 22 23 25 25 26 27 27 28 28 29 29 30 30 31 31 31 31 31 32 STD-ITU-T SERIES D SUPP 3-ENGL 1993 Li8b2591 b20827 b43 Page 33 6.1 Useful life . 33 6.2 Time-value factor 33 6.3 34 6.4 35 Chapter 6 - Useful information Maintenance and o

24、perating costs in relation to investment Sample breakdown of initial investment between basic national telephone services. 6.5 Allowance for the consumption of telecommunication services 35 Chapter 7 - Conclusions 36 Supplement 3 Series D (03/93) V STD-ITU-T SERIES D SUPP 3-ENGL 1793 48b2.571 Ob2082

25、8 58T Supplement No. 3, Series D HANDBOOK ON THE METHODOLOGY FOR DETERMINING COSTS AND ESTABLISHING NATIONAL TARIFFS (revised in 1993) CHAPTER 1 - INTRODUCTION 1.1 General The purpose of this handbook is to reply to Question 29011 (Detemination of costs and establishment of tariffs) which the VIIIth

26、 CCITT Plenary Assembly entrusted to Study Group III. The study relates to the telephone and telex services and private leased circuits services. 1.2 Purpose of determining tariffs 1.2.1 Cost tariffs As for any other service or product, the establishment of a tariff, i.e. a sales price, for telecomm

27、unication services hinges first and foremost on a knowledge of the costs involved, i.e. the cost price. As is often the case in production processes which involve a large number of products, the allocation of costs to telecommunication service products inevitably raises problems since the different

28、services (local, long-distance and international telephone and telex traffic) at one time or another use the same infrastructures. 1.2.2 Public tariffs Once the cost components are known, tariffs can be established on the basis of a number of factors of an economic, political or even social nature.

29、Any decision concerning tariffs must seek to secure the highest possible optimisation of the infrastructure. 1.3 Objectives to be achieved It is for the management to decide in advance on the objectives to be achieved when establishing tariffs. Except in special circumstances, one of the main object

30、ives must be to ensure the overall financial equilibrium of the undertaking over a sufficiently long period and to generate a reasonable surplus for financing subsequent development. 1.4 The complexity of the data involved makes it necessary to develop a model that can be automated. Development of a

31、 costing model The definition of local and long-distance network may differ from country to country. Supplement 3 Series D (03/93) 1 CHAPTER 2 - DETERMINATION OF COSTS: PROPOSED MODEL 2.1 Introduction 2.1.1 The model adopted Whatever model for costing services is adopted, it will bring with it the p

32、roblem of defining cost and profit centres as a difficulty at both the theoretical formulation and application levels. On the other hand, considering the great volume of information that would have to be used to obtain the desired results, it would be wise to adopt a model that could be entirely aut

33、omated. This would be a costing system for non-accounting items that will require no more than the basic information available in the companies to be put into operation. This means that it will be possible to put the model to immediate use in the companies, seeing that no innovations for obtaining i

34、nformation will be required. The information already available as input for the model will just have to be organized in order to obtain the required reports. 2.1.2 What is being proposed The proposal is to achieve a model for studying the cost of the telephone service, the telex service and the leas

35、ed line service at national level. On the other hand, knowledge of the costs of each service will help to establish a more consistent tariff policy, as well as to provide companies with alternatives for investments. The management of each company will, of course, decide what other reports, in additi

36、on to those mentioned above, they consider necessary for making the best analysis of the performance of each service. 2.2 Description of the model 2.2.1 The production process Knowledge of the production process and the quantity of input used at each stage of this process is vital if one is to deter

37、mine the cost of a particular producthervice. Let us consider, for example, the case of the provision of local and long-distance automatic subscriber telephony services. Figure 1 shows the evolution of calls through the installation and equipment involved. We can see that at some points the two serv

38、ices use the same installations and equipment; this occurs with the subscriber terminal equipment, the local network and local switching. Thus, in the process of a local call, we can identify the “activities“ of the subscriber terminal equipment, the local network and the local switching; and in a l

39、ong-distance call, in addition to these activities, long-distance transmission and switching. With regard to the leased line service, Figure 2 shows the facilities assigned to the leased line service. We can see that the local and long-distance leased line service do not use the switching facilities

40、. We can also see that the local and long-distance leased line service use “similar facilities in the local network. In addition to the local network, a long-distance leased line service also uses the long-distance transmission facilities.“ Considering the smallest unit of activity by which costs ar

41、e accumulated as cost centres, it would seem reasonable to structure cost centres at the level of the modules that constitute the 2 Supplement 3 Series D (03/93) STD-ITU-T SERIES D SUPP 3-ENGL 1773 -Ab2571 Ob20830 138 telecommunications network. In order to reach the total cost per service, we would

42、 then need to establish cost centres for the companys other activities which are not directly linked to the production processes of the services (indirect expenses) such as: Commercialization of Services, General Administration, Instruction, Training, etc. Subscriber terminal equipment II Local netw

43、ork I I I U I Long-distance switching -I Long-distance transmission switching Local - materiaUequipment; - logistics (energy, rentals, etc.); - contracted works; - financial charges and amortization; - others. Indirect costs - These are the common service costs which will be allocated on the basis o

44、f proportion used. Acquired costs - These are the direct and indirect costs that derive from the utilization of service units from any other cost centre. b) c Therefore, the total costs of a cost centre would be as follows: Total costs = Direct costs + Indirect costs + Acquired costs. 4 Supplement 3

45、 Series D (03/93) STD-ITU-T SERIES D SUPP 3-ENGL 1993 48b2591 Ob20832 TOO . Manpower . b . Logistic Contracted works . b Financial charges and amortization Others switching Local . 2) Indirect costs . MIS Administration . . Etc. 2.2.3 Let us go back to the diagram of the production process of local

46、and long-distance subscriber calls and let us take for example the local switching cost centre. According to what has been established above, this cost centre would be defined as follows: Example of a technical aspect (Local switching, telephone) Transferred costs to product lines and/or b to aggreg

47、ation levels MIS = Managerial Information System NOTE -Total cost: 3 = 1 + 2: all msts given on the technical aspect are calculated on product lines andor aggregation levels. The total cost of local switching consists of its direct costs, the cost of the service units it “consumes“ from the local ne

48、twork plus the indirect costs (administration, etc.). On the other hand, local switching transfers to long-distance switching the cost of the units (minutes/pulses) that are placed at the disposal of the long-distance service; it transfers to the local service the cost of minutes/pulses placed at th

49、e disposal of the users of this service. 2.2.4 Profit centres correspond to services commercialized by the AdministrationROA. Their costs are only produced by an apportionment of technical aspect costs. In order to make the apportionment process more readable (or to ease the reckoning) it will be allowed to gather technical aspects costs into aggregation level within “profit centre“ level, the distinction between direct costs and indirect costs does not work, instead of the notion of “nature“ (e.g. manpower, amortization, etc.) has a full meaning. C