ITU-T SERIES D SUPP 2-1988 Method for carrying out a cost price study by regional tariff groups《区域关税群体研究计算成本价格的国际电信服务方法的收费和核算》.pdf

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1、 INTERNATIONAL TELECOMMUNICATION UNION ITU-T Series DTELECOMMUNICATION STANDARDIZATION SECTOR OF ITU Supplement 2(11/1988) SERIES D: GENERAL TARIFF PRINCIPLES Charging and accounting in international telecommunications services Method for carrying out a cost price study by regional tariff groups ITU

2、-T D-series Recommendations Supplement 2 Originally published in Blue Book (1988) Fascicle II.1 NOTES 1 Supplement 2 to the D-series Recommendations was approved in Melbourne (1988) and published in Fascicle II.1 of the Blue Book. This file is an extract from the Blue Book. While the presentation an

3、d layout of the text might be slightly different from the Blue Book version, the contents of the file are identical to the Blue Book version and copyright conditions remain unchanged (see below). 2 In this Supplement, the expression “Administration” is used for conciseness to indicate both a telecom

4、munication administration and a recognized operating agency. ITU 2004 All rights reserved. No part of this publication may be reproduced, by any means whatsoever, without the prior written permission of ITU. D-series Supplement 2 (11/1988) 1 Supplement 2 to ITU-T D-series Recommendations METHOD FOR

5、CARRYING OUT A COST PRICE STUDY BY REGIONAL TARIFF GROUPS11 Introduction Tariffs for telecommunication services are normally established on the basis of cost incurred by the Administrations for providing the services, and of certain other factors which can be summarized as the value of service rende

6、red or the market price. These factors are explained in Recommendation D.5. For international services a clear distinction is made - especially since 1968 - between the accounting rate and the collection charge. Definitions and explanations of these terms and of international accounting procedures a

7、re given in Recommendation D.150. Accounting rates are regarded as a matter to be settled between Administrations, each Administration being reimbursed according to the cost of the equipment it makes available. On the other hand, the determination of collection charges is, within limits, a national

8、matter. While accounting rates are, or should be, based essentially on costs, collection charges depend on costs as well as on the value of service rendered and other factors. The main tasks which the regional Tariff Groups have to perform are undoubtedly an analysis of the costs of the different te

9、lecommunication services provided, and the determination of accounting rates proposed for application by the Administrations of a region. For this purpose, each Tariff Group had to develop a suitable working method to be followed in its region. A description of such methods, especially of an analyti

10、cal method, is given in Supplement No. 1 to the Series D Recommendations. 2 Methods used for establishing tariffs Two basic methods can be used for international tariff studies, namely: 1) The synthetic method This is a simple, purely pragmatic method which consists in comparing existing tariffs app

11、lied within a region and agreeing on generally applicable standards for international accounting This method leads to satisfactory results if the tariffs applied by the different Administrations reflect the actual costs of providing the services; 2) The analytical method As the term implies, it is a

12、 procedure for analysing in a more or less detailed manner the cost involved in making specific equipment available to other Administrations or providing a traffic unit in a given telecommunication service. Analysis of the cost situation, the operating conditions and the available statistical data i

13、s the only way to obtain realistic standards for determining the accounting rates and, finally, the collection charges. The analytical method has been used particularly by the regional Tariff Group for Europe and the Mediterranean Basin, the TEUREM Group. Since 1969, this Group has consistently purs

14、ued its studies and refined its working method. 3 Implementation of an analytical cost price study 3.1 Difficulties to be overcome and problems to be solved before undertaking a cost price study The Administrations belonging to a Tariff Group have to be convinced that it is in their own interest to

15、undertake cost price studies and apply recommended standard rates, as such standards lead to harmonized tariff structures for the different telecommunication services and guarantee the most equitable remuneration of the various facilities made available by the Administrations. Each Administration sh

16、ould know where the costs arise, in what direction these costs are developing and also what the situation is in other, comparable countries. _ 1Text of a lecture delivered at a seminar held in Tokyo in May 1984. 2 D-series Supplement 2 (11/1988) In order to conduct an international cost price study

17、successfully, Administrations have to be assured that all data provided by them will be treated confidentially and that all problems can be discussed openly. Genuine collaboration by all parties is required in working towards the common goal. Therefore it is essential that: only representatives of A

18、dministrations and recognized private operating agencies take part in the meetings of the Tariff Group; the meetings be conducted in an absolutely neutral and objective manner; the data provided and the detailed results be made available only to the parties directly concerned. 3.2 Methodology to be

19、adopted for conducting a cost price study To accomplish a cost price study, at least two meetings of the Tariff Group are necessary, and the delegates will have to carry out considerable preparation and investigation work within their Administrations. 3.3 Preparation of questionnaires It is of great

20、 importance that the Group asks precisely all the questions to which it needs answers from the Administrations, giving the necessary details and explanations. This task, considered as the first step of the study, is normally completed during the first meeting of the Tariff Group within a study perio

21、d. An example of such a questionnaire is shown in Annex A to Supplement No. 1 to the Series D Recommendations. It may also be helpful for the Administrations to obtain the numerical data collected and agreed to in a former study. A detailed questionnaire is normally prepared for each service, namely

22、: the telephone service; the telex service; the public telegram service; sound-programme and television transmissions; circuits routed via satellites, etc. For services with similar features and conditions, such as telephone and telex, a single questionnaire may be established. Each questionnaire sh

23、ould be subdivided, according to needs, into several parts and chapters dealing with: general information; cost information; statistical data. Practice has shown that it is convenient to consider the telephone as the basic service, from which a great number of data can be derived and used for the st

24、udies of other services, such as telex, sound-programme transmissions, etc. The different questionnaires should ask only for data which the Tariff Group is not able to derive itself from the basic study. 3.4 Replying to questionnaires The second step to be undertaken in the study is the preparation

25、of replies by the Administrations of the region. It is a delicate and difficult task, as the data are in most cases not immediately available in the required form or presentation. Each service has to be analysed, and a great deal of research, calculations and estimates are necessary. An analytical c

26、ost accounting system can provide only general data for a given service, for instance the annual charges per centre or service, but it cannot provide details for the facilities made available. Specialists from the different services will have to calculate these detailed data using the general accoun

27、ting system, statistics, and their own documents. In order to assure consistency between the different parts of a study, and from one study to the next, an expert representing his Administration in the Tariff Group must act as coordinator at home and explain to his colleagues how the questions have

28、to be interpreted. Preparing the answers to the questionnaire means team-work by generalists and specialists, since all-rounders are rare in todays complex telecommunications environment. As a rule, the Administrations need several months to prepare their replies. D-series Supplement 2 (11/1988) 3 3

29、.5 Analysis of the replies and completion of the study This is the third step which the Tariff Group has to undertake, usually during a meeting lasting several days. Its success depends mainly on the preparation work done by the CCITT Secretariat and the Group Chairman. The CCITT Secretariat analyse

30、s the replies provided by the Administrations and presents the numerical data anonymously in the form of tables. Examples of such tables are given in Annex B to Supplement No. 1 to the Series D Recommendations. It is useful for the Chairman to draw up beforehand a complete calculation model in order

31、 to determine the path to follow in order to lead the study to the best possible result. The Chairman should know in advance the likely outcome of the study. He should be able to provide the delegates with background information on each item. During the meeting, the Chairman should serve the Group a

32、s moderator, adviser and decider. It is important that everybody should be able to speak openly and that an atmosphere of confidence should reign throughout the meeting. An international cost price study is not just a matter of calculation. It is much more a joint effort which should lead to a coher

33、ent, harmonious and durable tariff structure for the full range of the telecommunication services offered, and should reflect the actual cost and operating situation of a region. Tariffs should evolve in small steps according to the development of technology, operating procedures and economic situat

34、ion. This goal can best be achieved if a study method, once adopted, is maintained and gradually improved from one study period to another. The agenda of the meeting is drawn up with a view to guiding the study to its final goal in the most efficient possible way: draft Recommendations for the deter

35、mination of accounting rate shares and collection charges. It starts with the study for the basic service in the following order: 1) A standard reply is calculated and agreed for each item of the questionnaire, based on the individual replies given by the Administrations. 2) From the data thus obtai

36、ned, a whole series of detailed calculations are made in order to derive the average cost price of each equipment made available (annual cost and unit cost) for the year to which the data refer (reference year). These figures are then updated to the year when the standard rates shall become effectiv

37、e. 3) Generally acceptable standard rate shares are then determined which will apply during the next study period. 4) Recommendations containing these standard rates and the rules for applying them are drafted. 4 Considerations relating to an analytical cost price study 4.1 Analysis to be made 4.1.1

38、 Analysis of basic elements for the provision of a service Since an international telecommunication service provided to users involves both the international network and the national networks of the terminal countries, we have to distinguish between the three following basic elements: the line (tran

39、smission) part of the international network, which includes the various transmission systems used and is normally a function of the distance; the international exchanges, i.e. the switching parts of the international circuit, plus the terminal transmission equipments located in the terminal countrie

40、s and, where appropriate, in the transit countries; the national extensions, which denote the part of the national network of each terminal country involved in completing the connection. 4.1.2 Analysis of the cost structure When calculating the total cost of a given service, we have to analyse for e

41、ach element the nature of the costs and their components. The following distinctions are made: investment costs and annual costs; financial charges, maintenance costs, building costs and operating costs; total annual charges and traffic-unit costs; fixed costs and variable costs; directly allocated

42、costs and overhead costs. 4 D-series Supplement 2 (11/1988) 4.1.2.1 Investment costs The investment costs relating to the reference year are first calculated per given equipment (circuit) installed, and next per equipment in service. They are then updated to the year when the tariffs shall become ef

43、fective. To obtain these results, coefficients are applied which take account of: standbys (installed apparatus/apparatus in service); price increases (annual rates of change); composition of the standard network (relative importance of coaxial cables, radio-relay links, etc.); the ratio: “actual le

44、ngth/crowflight distance” of transmission facilities. 4.1.2.2 Annual costs The basis for completing the cost price study is the total annual charges per piece of equipment in service. These charges are compounded by adding the amounts obtained for the “transmission” part and the “switching and opera

45、tions” part under the headings: financial charges; maintenance costs; building costs; operating costs. 4.1.2.2.1 Financial charges The average investment costs are used to calculate the annual financial charges on the basis of the weighted average life assumed for the equipment and the interest rate

46、 assumed for return on invested capital. For this purpose the “Table giving amortization coefficients as a function of amortization period and interest rate” is used. 4.1.2.2.2 Maintenance costs The average annual maintenance costs are calculated per given equipment. They correspond in many cases to

47、 an agreed percentage applied to the investment costs. 4.1.2.2.3 Building costs These costs are usually calculated in the form of an annual rental for the space occupied by an equipment. 4.1.2.2.4 Operating costs These costs refer only to costs of staff responsible for operating a service (setting u

48、p of calls, etc.) 4.1.2.3 Traffic unit costs To calculate the traffic unit costs (minute of telephone or telex call, etc.) the total annual charges for an international circuit are divided by the average number of traffic units for this circuit per year. The average number of traffic units is extrac

49、ted from the statistical data provided by the Administrations in their replies to the questionnaire. 4.2 Methods used for calculating average costs According to the nature of the service provided, it is recommended that one of the following methods be used to calculate the average costs for a region. 4.2.1 Analytical cost comparison Where the individual equipments made available for providing a service and the structure of the network are similar in the different countries, it is customary to compare the de