Browsing Working papers (SNF) by Subject "activity based costing"
Now showing items 1-1 of 1
-
Taking ABC to court : a research note on cost oriented access prices in Telecom
(Working Paper, Working paper, 2005-12)This paper investigates how and why Activity Based Costing (ABC) has been introduced to the cost based price regulation regime in the telecommunication sector. The study draws on empirical insight from a recent court case ...