DOI: 10.25198/2077-7175-2019-7-90
FORMATION OF INFORMATION ABOUT THE COSTS OF QUALITY OF COMMUNICATION SERVICES IN THE SYSTEM OF ACCOUNTS OF MANAGEMENT ACCOUNTING
Z.S. Tuyakova1, T.V. Cheremushnikova2
Orenburg State University, Orenburg, Russia
1e-mail: 5607tz@bk.ru
2e-mail: cheremushnikovatv@mail.ru
Abstract. Digital economy development is impossible without wide use of communication services on the market in recent years, there have been a number of qualitative changes: increased the pace of development of the services market, tougher competition, increased requirements to the level of service quality from the users having a choice of providers. Successful functioning of telecommunication companies in these conditions is possible only on the basis of improvement of quality of communication services for which achievement the companies are compelled to carry out the considerable sums of expenses for these purposes. Therefore, this study is updated, aimed at generating information about the cost of quality in the context of individual business processes, allowing you to control the level of these costs and assess the contribution of each business process to the overall result of the organization in the field of quality. Purpose. Analysis of modern approaches to generalization of accounting information on quality costs and justification of the author’s position on structuring costs for the quality of communication services on the accounts of management accounting of a telecommunications company. Systematization of these costs is necessary to improve the efficiency and validity of tactical and strategic decisions in the field of cost management and quality of communication services. The article uses a set of existing basic research methods (analysis and synthesis, classification and grouping, comparison, induction and deduction); as well as such elements of the method of accounting manage-ment accounting, as a system of accounts for management purposes, evaluation and calculation, management reporting and a new order of cost allocation in the context of business processes, considered on the example of telecommunication activities. Results. To assess the costs of the quality of communication services, it is justified to group information on such costs in the context of individual business processes of a telecommunications company. The author’s approach to the reflection in management accounting of quality costs using new first and second order subaccounts as part of account 30 «Costs of the quality of communication services» is described.Methodological proposals on the identification and distribution of costs for the quality of communication services in the context of business processes for the provision of communication services have been developed. The phased sequence of maintaining cost accounting for the quality of services with the allocation of four groups of costs and detailing the composition of these costs is justified; introduced the above new accounts and developed a set of reports on the costs of quality, allowing to determine the main directions for improving and improving the activities of telecommunications companies. Discussion. The results of the study have theoretical and practical significance and can be recommended for use in the management accounting of telecommunications companies, used in the educational process of universities in teaching accounting and analytical disciplines, as well as for the further development of the theory and methodology of management accounting as a subsystem of modern accounting. The results of the study showed that in modern accounting practice of commercial organizations in General and telecommunications companies in particular, there is no comprehensive procedure governing the formation of information about the cost of quality in the implementation of process-oriented approach. It is con-cluded that the most complete description of the costs for the quality of communication services is possible on the basis of the use of three sub-accounts of the first order and four sub-accounts of the second order in the account 30, which collects information on the costs of quality assurance, quality improvement and quality management. The recommendations and proposals developed in the research process of this article, to substantially fill the void in methodical ensuring process of standardization of management accounting at the industry level and at the level of business entities in the telecommunications sector of the economy.
Keywords: management accounting, quality of communication services, costs, telecommunication companies, business processes, management accounting accounts.
Cite as: Tuyakova, Z.S., Cheremushnikova, T.V. (2019) [Formation of information about the costs of quality of communication services in the system of accounts of managements accounting]. Intellekt. Innovatsi. Investitsii [Intellect. Innovation. Investments]. Vol. 7, pp. 90-97. DOI: 10.25198/2077-7175-2019-7-90.
