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• 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