Maintenance of cost records required for telecommunication companies to enable per unit costing, reconciliation with accounts, and regulatory compliance. Telecommunication companies must maintain, for each financial year, cost records containing particulars in Proformae A-H to permit per unit costing, cost ... Summary
Maintenance of cost records required for telecommunication companies to enable per unit costing, reconciliation with accounts, and regulatory compliance.
Telecommunication companies must maintain, for each financial year, cost records containing particulars in Proformae A-H to permit per unit costing, cost of sales and margin calculation on periodic bases; these records must follow accepted cost accounting principles and standards, be capable of enabling operational control, and be reconciled with audited financial statements with deviations clearly indicated.
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