The usefulness of the process approach for value creation in the telecom sector

Citation

(2010), "The usefulness of the process approach for value creation in the telecom sector", International Journal of Accounting & Information Management, Vol. 18 No. 1. https://doi.org/10.1108/ijaim.2010.36618aad.018

The usefulness of the process approach for value creation in the telecom sector

Article Type: AMIS statement and abstracts From: International Journal of Accounting and Information Management, Volume 18, Issue 1

Abstract

This paper aims to analyze the management accounting system of the main Romanian telecommunications operator (Romtelecom) and to highlight the usefulness of the processes-based approach adopted by the entity in order to support appropriate costs management and value creation. Increasing competition by sector liberalization, the development of new technologies, investments, diversified requirements of customers and regulation in the sector are some of the peculiarities, we were take into account when we chose to study this entity. In order to achieve our objectives, we have turned to a variety of research methods so that we can treat from different perspectives the specific issues of this entity. Following the study, we have found that managers are concerned with improving the internal processes and adopting a cost system based on activities and processes which can provide relevant information for effective control of business, and for analyzing and understanding the performance.

Keywords Competition, Value, Process, ABC/ABM, Romtelecom

Alina Carmen AlmăŞan and Corina Grosu

West University of TimiŞoara, TimiŞoara, Romania

Corresponding author

Alina Carmen AlmăŞan can be contacted at: alina.almasan@feaa.uvt.ro