ITU-T Rec. Series D Supplement 3 (11/1988) HANDBOOK ON THE METHODOLOGY FOR DETERMINING COSTS AND ESTABLISHING NATIONAL TARIFFS
CHAPTER 1 – INTRODUCTION
1.1 General
1.2 Purpose of determining tariffs
1.2.1 Cost tariffs
1.2.2 Public tariffs
1.3 Objectives to be achieved
1.4 Development of a costing model
CHAPTER 2 – DETERMINATION OF COSTS – PROPOSED MODEL
2.1 Introduction
2.1.1 The model adopted
2.1.2 What is being proposed
2.2 Description of the model
2.2.1 The production process
2.2.2 Characterization of the cost centres (Technical aspect)
2.2.3 Example of a technical aspect (Local switching, telephone)
2.2.4 Characteristics of the profit centres
2.3 How the model works
CHAPTER 3 – COST AND PROFIT CENTRES
3.1
3.1.1 Cost centres
3.1.2 Profit centres
3.2 Cost centres
3.2.1 Subscriber terminal equipment - telex service
3.2.2 Subscriber terminal equipment - telephone service
3.2.3 Local network
3.2.4 Local switching - telephone service
3.2.5 Local switching - telex service
3.2.6 fiLocal networkfl telephone service charges (aggregation level - AL)
3.2.7 fiLocal networkfl telex service charges (aggregation level - AL)
3.2.8 Long distance switching - telephone service
3.2.9 Long-distance switching - telex service
3.2.10 Long-distance transmission
3.3 Profit centres
3.3.1 Local telephone service
3.3.2 Local telex service
3.3.3 Long-distance telephone service
3.3.4 Long-distance telex 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 – ESTABLISHMENT OF TARIFFS (PUBLIC TARIFFS)
5.1 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 Aspects of call metering
5.1.6 Time-of-day charging (off-peak tariffs)
5.1.7 Subscriber classification (business/residential mix)
5.2 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 for different network configurations
5.2.6 Special facilities
5.2.7 Miscellaneous services/charges
CHAPTER 6 – EXTENTION OF THE MODELS
6.1 General
6.2 Extension to other services
6.3 Allowance for the consumption of telecommunication services
CHAPTER 7 – CONCLUSIONS