Key points are not available for this paper at this time.
The focus of this paper is to explore the impact of activity-based costing (ABC) on telecom companiesperformance. To achieve this aim, a questionnaire survey was considered, and structured interviews withselecting staffs in management accounting and financial departments were conducted to supplement the surveydata. This paper shows that ABC is appropriate for telecom companies as a service sector. The result indicated apositive relationship between applying the ABC and the telecom companies financial performance, and theneeded infrastructure to implement the ABC is available in telecom companies operations, but there areobstacles prevent telecom companies to apply the ABC in their operation to control cost and optimize expenses,which requires more studies.
Hardan et al. (Thu,) studied this question.