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Activity    Based   Costingin the Telecom Industry    28 February 2002      Presented by:
Activity Based Costing in the Telecom Industry        Introduction -- What ABC is not          What is Activity Based Cost...
Financial Accounting versus ABC   “There are many ways to arrive at   “cost” as well as revenue as the Enron   scandal has...
Expenditure is not the same as cost             •Costs and expenses equal in total. But             they are not the same ...
ABC is not ...                 • the same as financial accounting                 • A heretic in the world of accounting  ...
Activity Based Costing in the Telecom Industry        Introduction -- What ABC is not          What is Activity Based Cost...
ABC is...            Defined by Kaplan and Cooper             in 1991, ABC shows what activities are              used to ...
What is ABC   Resources are consumed by Activities   Activities are consumed by Products/Services                         ...
Industry Definition: The CAM-I Standard                                    Cost Assignment View                           ...
The Need for ABC A key to understanding ABC is to understand how cost behavior truly varies in relation to other factors  ...
Activity       “Work performed within an organization.”                    What we do                    What we do       ...
Activity Examples    Unloading trucks    Processing phone centre orders    Training employees    Maintaining company vehic...
The Language of ABC Stating activities with an action verb-object-noun grammar convention creates an atmosphere for change...
ABC Doesn’t Replace the Accounting SystemAn ABC/ABM system does not replace the accounting system. It restates the samedat...
Three Views of Cost                     Operational View                           Today   Financial                      ...
Activity Based Costing in the Telecom Industry        Introduction -- What ABC is not          What is Activity Based Cost...
LRAIC as stated by Telecom Agency of Germany         • LRAIC is the long run cost of providing         either an increment...
OFTA versus Irish Telecoms                        The Telecom Authority considered that …                        LRAIC wou...
Irish Telecoms Stated in April 1999 …                    •The Telecoms Regulator today issued                    proposals...
Irish Telecoms Stated in April 1999 …              ACCESS:                 • An open, fair and transparent licensing regim...
Irish Telecoms Stated in April 1999 …              PRINCIPLES OF COST ALLOCATION:              •The 8/4/98 Recommendation ...
Irish Telecoms Stated in April 1999 …              PRINCIPLES OF COST ALLOCATION:              i) Transparency: the operat...
Irish Telecoms Stated in April 1999 …              PRICE:              • Access is effectively denied if the price is     ...
Irish Telecoms Stated in April 1999 …              INTERCONNECTION RATE:              • The ability of new entrants to int...
Many Costing Philosophies …     FDC and LRAIC are costing “philosophies” which say       what costs should or should not b...
Activity Based Costing in the Telecom Industry        Introduction -- What ABC is not          What is Activity Based Cost...
Does our Government understands its cost structure?         “ We will first consider [how to cut]           expenditure. T...
Activity Based Cost Recovery   (Therapeutic Goods Agency)TGA, Commonwealth Department of                  Health and Aged ...
Process Improvement and Cost Management Example          Raw Material                         Raw Material             REC...
2. ABC/M In Government        Output/Outcome Decision Framework               Government’s Mission               Governmen...
2. ABC/M in Government                                                                 OUTCOMES                           ...
Managing for Outcomes                        ©2000 All rights reserved. ABC Technologies, Inc.   Slide 32
Activity Based Costing in the Telecom Industry        Introduction -- What ABC is not          What is Activity Based Cost...
Key challenges for the Telecom industry …       Economic and Structural Change:       “… these “secular” trends have seen ...
ABC in Telecom Business Planning      Business planning for       policy makers and      Telecommunications      operators...
ABC in Telstra - Why?The existing Cost Management System was inappropriate         •Profit Margins were not transparent   ...
Profitability Profile Using ABC           Profitability profiles are like electrocardiograms of a company’s health.    Aft...
Sample Activity Based Budgeting Model    Resources           Capacity                 Activities                          ...
Process Improvement Theory                                                                                  Knowledge     ...
Using OROS Software With Sprint Process Improvements                                                                 Strat...
Process Improvement - Scenario Analysis     There are cuts going on all over the company. How     do I reduce my budget wi...
Resource Planning  How many employees should I hire?  What staff levels (Employees with OT vs. Contractors) do I  need?  W...
Management = Management of Activities                                                       Product or Service      Custom...
Activity Based Costing in the Telecom Industry        Introduction -- What ABC is not          What is Activity Based Cost...
Who are using ABC – Regulatory Environment      Irish Telecom Authority                                ©2000 All rights re...
Who are using ABC – Telecom Operators                Clients in the Asia/Pacific:                Telstra                  ...
Contact atihongkong@abctech.com for CD-ROM                            ©2000 All rights reserved. ABC Technologies, Inc.   ...
THANK YOU!For more information, pleasecontact:Alan Lung, Director & GeneralManagerABC Technologies(HK)LtdTel: +852 2503-13...
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ABC for Telecom (Telecom Research Project of HKU, Feb 2002)

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Presentation on Activity Based Costing and Management (ABCM) applications in the telecom industry as presented to the Telecom Research Project of HKU in 2002.
http://trpc.biz/tag/alan-lung/

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  • 1- The ABCs of ABM Introduction
  • 1- The ABCs of ABM Introduction The Planning tool is the typical OROS modeling tool turned upside down. This makes it intrinsic to understand the modeling tool. The relationships are different in how they related to the data… In this case, Sprint looked at commercial and business calls, each with its unique activities and separate cost object Each call is measured in time and resources The question then becomes, how do we get the right mix of staff and equipment to handle these calls?
  • 1- The ABCs of ABM Introduction This documents the process we are implementing into the groups that we implement Operational ABM into at Sprint. Notice that no specific software is listed to do any single portion of the process. Instead, we believe that many software programs are capable of modeling cost flow, capacity utilization, and forecasting. One issue that arises with this situation is the issue of different programs used in different groups, or even similar programs used in different ways. This will cause confusion when groups meet to discuss their operational issues, as well as confuse management that receives the reports in many different ways. These differences can be bridged by using a common software.
  • 1- The ABCs of ABM Introduction By utilizing the OROS suite of products, we are able to meet the needs of internal reporting at an operational level. In addition to low level reporting, we are able to link the Operational ABC systems with the overall corporate strategy. This enables management to drill-down to very low levels and understand how well the firm is performing at a very granular level. Many firms could use an integrated product like OROS to help in documenting the business functions, forecasting, balanced scorecard, and reporting. These can be based on the traditional budget, however not on the dollars expected, but rather the volumes expected. An important issue that we currently face is a slowing economy. Why have certain industries laid off over 100,000 workers in the last month? Did management really understand which segments of the business were most profitable and focus on those areas? It is unlikely that some of the industries we’re involved in are deemed as important as others. If we were to fail, there may not be a safety net. In addition to planning, it is imperative to understand the direction
  • 1- The ABCs of ABM Introduction
  • 1- The ABCs of ABM Introduction Staff based on activities at each level Are contractors more efficient and cost effective? Based on data in regards to Sprint threshold, may be cost effective Train employees on multiple tasks: Activation Trouble Non english speaking Upsell Administrative Etc
  • 1- The ABCs of ABM Introduction Staff based on activities at each level Are contractors more efficient and cost effective? Based on data in regards to Sprint threshold, may be cost effective Train employees on multiple tasks: Activation Trouble Non english speaking Upsell Administrative Etc
  • Transcript of "ABC for Telecom (Telecom Research Project of HKU, Feb 2002)"

    1. 1. Activity Based Costingin the Telecom Industry 28 February 2002 Presented by:
    2. 2. Activity Based Costing in the Telecom Industry Introduction -- What ABC is not   What is Activity Based Costing: As defined by Kaplan & Cooper in 1991 Difference between ABC and Traditional Accounting The CAM-I Standard and business modeling ABC in the Regulatory Environment: FDC, LRAIC versus ABC ABC in Government: Cost Recovery, Cost Management, Process Improvement and Outcome/Output Analysis ABC in the Telecom Industry: Predictive Resource Planning, Profitability Analysis, Costing and Cost Management Who are using ABC ©2000 All rights reserved. ABC Technologies, Inc. Slide 2
    3. 3. Financial Accounting versus ABC “There are many ways to arrive at “cost” as well as revenue as the Enron scandal has so vividly illustrated. For an accountant, “cost” can be any outflow of value … for an economist, a “cost” only arises from a a real cause.” John Ure ABC practitioners and economists think alike … ©2000 All rights reserved. ABC Technologies, Inc. Slide 3
    4. 4. Expenditure is not the same as cost •Costs and expenses equal in total. But they are not the same thing. •Expenditures are incurred when money is exchanged between parties. Costs are always calculated, restated and then assigned to products and services. •ABC resolves the arbitrary “Cost Absorption” in traditional accounting ©2000 All rights reserved. ABC Technologies, Inc. Slide 4
    5. 5. ABC is not ... • the same as financial accounting • A heretic in the world of accounting • Well understood by accountant • In conflict with FDC, LRAIC and other “Costing Philosophy” as defined by economists IS NOT ©2000 All rights reserved. ABC Technologies, Inc. Slide 5
    6. 6. Activity Based Costing in the Telecom Industry Introduction -- What ABC is not   What is Activity Based Costing: As defined by Kaplan & Cooper in 1991 Difference between ABC and Traditional Accounting The CAM-I Standard and business modeling ABC in the Regulatory Environment: FDC, LRAIC versus ABC ABC in Government: Cost Recovery, Cost Management, Process Improvement and Outcome/Output Analysis ABC in the Telecom Industry: Predictive Resource Planning, Profitability Analysis, Costing and Cost Management Who are using ABC ©2000 All rights reserved. ABC Technologies, Inc. Slide 6
    7. 7. ABC is... Defined by Kaplan and Cooper in 1991, ABC shows what activities are used to produce what products and services. Full blown ABC business models now use Activity-based Cost as a unit of measurement to describe the organisation activities, the resources consumed by those activities and the products and services generated by those activities. ABC is not just a way to describe cost. It is also an unimpeachable operational management methodology that enables fact- based and quantity based management decision. ©2000 All rights reserved. ABC Technologies, Inc. Slide 7
    8. 8. What is ABC Resources are consumed by Activities Activities are consumed by Products/Services Products Resources Activities & Services ©2000 All rights reserved. ABC Technologies, Inc. Slide 8
    9. 9. Industry Definition: The CAM-I Standard Cost Assignment View RESOURCES Resource Resource Drivers Cost Assignment Process Cost Drivers Performance ACTIVITIES Measures View Activity Activity Cost Assignment Assignment Activity Adapted from The CAM-I Drivers Glossary of Activity-Based Management, edited by Norm COST Raffish and Peter B.B. Turney, OBJECTS (Arlington: CAM-I, 1991.) ©2000 All rights reserved. ABC Technologies, Inc. Slide 9
    10. 10. The Need for ABC A key to understanding ABC is to understand how cost behavior truly varies in relation to other factors Changes in Cost Structure 100% Overhead The demand for overhead activities are Cost Direct not much linked to MaterialComponents sales or production volume. They result from: • The diversity and complexity of Direct (recurring) Labor products, services and customers • Quality levels • Rates of needed 1950s 1990s change 0% Old-fashioned Hierarchical Integrated Stages in Business Evolution ©2000 All rights reserved. ABC Technologies, Inc. Slide 10
    11. 11. Activity “Work performed within an organization.” What we do What we do Adapted from The CAM-I Glossary of Activity- Based Management, Edited by Norm Raffish and Peter B.B. Turney, (Arlington: CAM-I, 1991.) ©2000 All rights reserved. ABC Technologies, Inc. Slide 11
    12. 12. Activity Examples Unloading trucks Processing phone centre orders Training employees Maintaining company vehicles Forecasting sales ©2000 All rights reserved. ABC Technologies, Inc. Slide 12
    13. 13. The Language of ABC Stating activities with an action verb-object-noun grammar convention creates an atmosphere for change byproviding a new way of looking at something people are already familiar with, rather than something foreign. From: General Ledger To: ABC Data Base Chart-of-Accounts View Activity-Based View Claims Processing Dept Claims Processing Department Key/scan claims $ 31,500 Favorable/ Actual (unfavorable) Analyze claims 121,000 Plan Suspend claims 32,500 Salaries $621,400 $600,000 $(21,400) Receive provider inquiries 101,500 Equipment 161,200 150,000 (11,200) Resolve member problems 83,400 Process batches 45,000 Travel expense 58,000 60,000 2,000 Determine eligibility 119,000 Supplies 43,900 40,000 (3,900) Make copies 145,500 Write correspondence 77,100 Use and occupancy 30,000 30,000 –– Attend training 158,000 Total $914,500 $880,000 $(34,500) Total $914,500 When managers get this kind of report, they are either happy or sad, but they are rarely any smarter! ©2000 All rights reserved. ABC Technologies, Inc. Slide 13
    14. 14. ABC Doesn’t Replace the Accounting SystemAn ABC/ABM system does not replace the accounting system. It restates the samedata and adds operating relationships to more effectively support decision making. Data Data+ Information A Ms. Strategy General B A blizzard of Ledger C transactions (expense / Mr. Operations account A balances) B M An Optical Decision makers Lens Accumulator (Reassigns Costs) ©2000 All rights reserved. ABC Technologies, Inc. Slide 14
    15. 15. Three Views of Cost Operational View Today Financial Strategic View Yesterday Tomorrow View ? ©2000 All rights reserved. ABC Technologies, Inc. Slide 15
    16. 16. Activity Based Costing in the Telecom Industry Introduction -- What ABC is not   What is Activity Based Costing: As defined by Kaplan & Cooper in 1991 Difference between ABC and Traditional Accounting The CAM-I Standard and business modeling ABC in the Regulatory Environment: FDC, LRAIC versus ABC ABC in Government: Cost Recovery, Cost Management, Process Improvement and Outcome/Output Analysis ABC in the Telecom Industry: Predictive Resource Planning, Profitability Analysis, Costing and Cost Management Who are using ABC ©2000 All rights reserved. ABC Technologies, Inc. Slide 16
    17. 17. LRAIC as stated by Telecom Agency of Germany • LRAIC is the long run cost of providing either an increment or decrement of output, which should be measured on a forward- looking basis. • Setting interconnection charges using LRAIC permits recovery of fixed costs, while retaining some of the desirable properties of marginal cost pricing. LRAIC Model Reference Paper, Telestyrelsen ©2000 All rights reserved. ABC Technologies, Inc. Slide 17
    18. 18. OFTA versus Irish Telecoms The Telecom Authority considered that … LRAIC would be the appropriate cost standard for it would send the right “build or buy” signals to interconnecting carriers. In July 1997: ABC principles are relevant to the determination of interconnection charges, for which purposes the costing systems of operators will need to be sufficiently detailed In April 1999: to permit the allocation of costs to network components. ©2000 All rights reserved. ABC Technologies, Inc. Slide 18
    19. 19. Irish Telecoms Stated in April 1999 … •The Telecoms Regulator today issued proposals for the costing methodologies to be used in the separated accounts of operators designated as having significant market power (SMP). The move should facilitate and sustain the further development of a competitive telecoms environment ... •The proposals consider the implications of following the principles of cost causation e.g. Activity Based Costing, in the allocation of costs, revenues and capital employed for the purposes of preparing separated accounts. ©2000 All rights reserved. ABC Technologies, Inc. Slide 19
    20. 20. Irish Telecoms Stated in April 1999 … ACCESS: • An open, fair and transparent licensing regime PRICE: • Regulatory Costing and Accounting • Interconnection Rates • Long Run Incremental Costs(LRIC) • Internet Interconnect • Accounting Separations • Costing Methodologies • Consumer Prices • Price Cap • Rate Regulation for TV Delivery QUALITY: • Quality of service offered by operator to operator and by operator to consumer is of major importance ©2000 All rights reserved. ABC Technologies, Inc. Slide 20
    21. 21. Irish Telecoms Stated in April 1999 … PRINCIPLES OF COST ALLOCATION: •The 8/4/98 Recommendation recommends that the allocation of costs, capital employed and revenue is done in accordance with the principle of cost causation (such as activity-based costing (“ABC”)), i.e. costs and revenues should be allocated to those services or products that cause those costs or revenues to arise. ©2000 All rights reserved. ABC Technologies, Inc. Slide 21
    22. 22. Irish Telecoms Stated in April 1999 … PRINCIPLES OF COST ALLOCATION: i) Transparency: the operator should publish updated versions of its cost allocation methodology when changes are made to it. ii) Consistency: the same bases of allocation should preferably be used from year to year. Where there are changes made the operator should restate the previous year separate accounts on the new bases. iii) Materiality: the use of specific allocation bases may not be necessary if the effect on the allocation is not material to the outcome. Of course, it may not be possible to measure the effect without adopting an alternative basis and, in cases of doubt, the most appropriate activity related cost apportionment basis should be used. ©2000 All rights reserved. ABC Technologies, Inc. Slide 22
    23. 23. Irish Telecoms Stated in April 1999 … PRICE: • Access is effectively denied if the price is prohibitive. • In a monopoly market and in markets in transition from monopoly to competition, specific regulatory measures are necessary to ensure that users and new entrants have appropriately priced access to services from the former monopolist. ©2000 All rights reserved. ABC Technologies, Inc. Slide 23
    24. 24. Irish Telecoms Stated in April 1999 … INTERCONNECTION RATE: • The ability of new entrants to interconnect to the network of an incumbent operator is fundamental to the development and sustainability of competition in a telecommunications industry. ©2000 All rights reserved. ABC Technologies, Inc. Slide 24
    25. 25. Many Costing Philosophies … FDC and LRAIC are costing “philosophies” which say what costs should or should not be included Measurement (quantitative technique) is the key FDC LRIC TELRIC-BS LRAIC FLEC/LRAIC Measurement Measurement Measurement Measurement Measurement • ABC is a measurement • ABC is a measurement • ABC demonstrates the “Cost and Effect” (Causation) • ABC demonstrates the “Cost and Effect” (Causation) ©2000 All rights reserved. ABC Technologies, Inc. Slide 25
    26. 26. Activity Based Costing in the Telecom Industry Introduction -- What ABC is not   What is Activity Based Costing: As defined by Kaplan & Cooper in 1991 Difference between ABC and Traditional Accounting The CAM-I Standard and business modeling ABC in the Regulatory Environment: FDC, LRAIC versus ABC ABC in Government: Cost Recovery, Cost Management, Process Improvement and Outcome/Output Analysis ABC in the Telecom Industry: Predictive Resource Planning, Profitability Analysis, Costing and Cost Management Who are using ABC ©2000 All rights reserved. ABC Technologies, Inc. Slide 26
    27. 27. Does our Government understands its cost structure? “ We will first consider [how to cut] expenditure. The Government is determined to solve the issue in the medium and long term” Antony Leung, Financial Secretary, S.C.M.P. Thursday December 6, 2001 ©2000 All rights reserved. ABC Technologies, Inc. Slide 27
    28. 28. Activity Based Cost Recovery (Therapeutic Goods Agency)TGA, Commonwealth Department of Health and Aged Care of Australia Regulator of therapeutic goods, drugs and medical devices Costs as input to pricing Translate Costs to Prices Identify cross • Costs translate to revenue required per subsidisation sector Defensible basis for • Estimate no. units for fee events prices • What - if analysis by sector Similar applications in • Develop pricing model Hong Kong: Water • Negotiate with industry associations Supplies Department, Hong Kong Post, OFTA etc. ©2000 All rights reserved. ABC Technologies, Inc. Slide 28
    29. 29. Process Improvement and Cost Management Example Raw Material Raw Material RECEIVE RECEIVE INSPECT MACHINE STORE 4 ASSEMBLE ISSUE Days TEST MACHINE INSPECT PACK STORE SHIP 4 ISSUE Weeks ASSEMBLE Minimize Cost INSPECT Drivers for Finished Product Non-Value STORE Added Activities TEST STORE PACK STORE SHIP Finished Product ©2000 All rights reserved. ABC Technologies, Inc. Slide 29
    30. 30. 2. ABC/M In Government Output/Outcome Decision Framework Government’s Mission Government’s Mission Government’s Strategy Government’s Strategy Policy Objectives Policy Objectives (Outcomes) Government Services Government Services (Outputs) Activity Arrangement Activity Arrangement ©2000 All rights reserved. ABC Technologies, Inc. Slide 30
    31. 31. 2. ABC/M in Government OUTCOMES OUTPUTS IN PUTS Activities ©2000 All rights reserved. ABC Technologies, Inc. Slide 31
    32. 32. Managing for Outcomes ©2000 All rights reserved. ABC Technologies, Inc. Slide 32
    33. 33. Activity Based Costing in the Telecom Industry Introduction -- What ABC is not   What is Activity Based Costing: As defined by Kaplan & Cooper in 1991 Difference between ABC and Traditional Accounting The CAM-I Standard and business modeling ABC in the Regulatory Environment: FDC, LRAIC versus ABC ABC in Government: Cost Recovery, Cost Management, Process Improvement and Outcome/Output Analysis ABC in the Telecom Industry: Predictive Resource Planning, Profitability Analysis, Costing and Cost Management Who are using ABC ©2000 All rights reserved. ABC Technologies, Inc. Slide 33
    34. 34. Key challenges for the Telecom industry … Economic and Structural Change: “… these “secular” trends have seen the traditional cash cows of the industry, IDD and mobile voice service drying up.” John Ure,TRP “… the (Hong Kong) telecom market is saturated. Profits of most operators are falling. Most companies are losing money. I hope government policy would also consider and encourage investments as it opens up the telecom market.” Linus Cheung, PCCW ©2000 All rights reserved. ABC Technologies, Inc. Slide 34
    35. 35. ABC in Telecom Business Planning Business planning for policy makers and Telecommunications operators in the new technical and legal environment ©2000 All rights reserved. ABC Technologies, Inc. Slide 35
    36. 36. ABC in Telstra - Why?The existing Cost Management System was inappropriate •Profit Margins were not transparent •Lack of belief in the cost system(s) •Provided little insight into the key activity costs for each major product segment •Information not used by line managers •Large number of special costing studies •Reports not used by management •Insufficient to support strategy setting It was not supporting the product management process ©2000 All rights reserved. ABC Technologies, Inc. Slide 36
    37. 37. Profitability Profile Using ABC Profitability profiles are like electrocardiograms of a company’s health. After sales are attached to the ABC costs, this graph reveals that $8 million was made on the most profitable 75% of products --- and then $6 million was conceded back! Cumulative Profit (Millions) $8 $6 Net Revenues Minus $4 ABC Costs Unrealized profit revealed by ABC $2 $1.8 profit $0 Specific Products, Services, and/or Customers (ranked most profitable to least profitable) ©2000 All rights reserved. ABC Technologies, Inc. Slide 37
    38. 38. Sample Activity Based Budgeting Model Resources Capacity Activities Cost Objects Available Required Estimated Required Output Work Effort Output Customer type Expenses from GL - Activation - Compensation Expenses - Existing Acct Activities - Activation Call - Non-Labor Expenses Consumer - Upselling - Business Call - IT Charge Back Business - Trouble Resolution - Consumer Call - Trouble Ticket - Store Data Records Determine Resources Required Apply Rates Estimate Demand ©2000 All rights reserved. ABC Technologies, Inc. Slide 38
    39. 39. Process Improvement Theory Knowledge Management LOB Managed Strategic Balanced KPI Process Goals Scorecard CBI (results) Detail based on managed output ($ or headcount; i.e manageable ABC TOC CQI resources) ABM/P Process Process Functional As Is Changes ©2000 All rights reserved. ABC Technologies, Inc. Slide 39
    40. 40. Using OROS Software With Sprint Process Improvements Strategic Goals Strategic Reporting ABM Balanced Operational Scorecard ABM Traditional Planning Budget ©2000 All rights reserved. ABC Technologies, Inc. Slide 40
    41. 41. Process Improvement - Scenario Analysis There are cuts going on all over the company. How do I reduce my budget without sacrificing customer service? With the business environment dramatically changing, we need to be able to manage growth of some products and maturation of other products effectively. How efficient do I have to become to support my expected volume with my current budgeted resources? ©2000 All rights reserved. ABC Technologies, Inc. Slide 41
    42. 42. Resource Planning How many employees should I hire? What staff levels (Employees with OT vs. Contractors) do I need? What should be my mix between Contractors and Salaried employees? Do I need to build a new facility to handle my expected volume? Should I buy a new server to support data storage? Should I train employees to handle multiple tasks? (able to handle 2-3 types of calls) ©2000 All rights reserved. ABC Technologies, Inc. Slide 42
    43. 43. Management = Management of Activities Product or Service Customer Needs Activities ©2000 All rights reserved. ABC Technologies, Inc. Slide 43
    44. 44. Activity Based Costing in the Telecom Industry Introduction -- What ABC is not   What is Activity Based Costing: As defined by Kaplan & Cooper in 1991 Difference between ABC and Traditional Accounting The CAM-I Standard and business modeling ABC in the Regulatory Environment: FDC, LRAIC versus ABC ABC in Government: Cost Recovery, Cost Management, Process Improvement and Outcome/Output Analysis ABC in the Telecom Industry: Predictive Resource Planning, Profitability Analysis, Costing and Cost Management Who are using ABC ©2000 All rights reserved. ABC Technologies, Inc. Slide 44
    45. 45. Who are using ABC – Regulatory Environment Irish Telecom Authority ©2000 All rights reserved. ABC Technologies, Inc. Slide 45
    46. 46. Who are using ABC – Telecom Operators Clients in the Asia/Pacific: Telstra Telkom Indonesia Singapore Telecom LG Telecom (Korea) Globe Telecom (Malaysia) Telekom Malaysia Clients in Europe: ICP Instituto das Comunicacoes NTL Communications TMN Telecomunicacoes Movieis Clients in US and Canada: AT&T GTE Northern Telephone Limited Pacific Bell Telecom Australia Bell Canada Bell South/Atlanta Global One Sprint ©2000 All rights reserved. ABC Technologies, Inc. Slide 46
    47. 47. Contact atihongkong@abctech.com for CD-ROM ©2000 All rights reserved. ABC Technologies, Inc. Slide 47
    48. 48. THANK YOU!For more information, pleasecontact:Alan Lung, Director & GeneralManagerABC Technologies(HK)LtdTel: +852 2503-1383Fax: +852 2503-3645E-mail: atihongkong@abctech.comhttp://www.abctech.comhttp://www.bettermanagement.com ©2000 All rights reserved. ABC Technologies, Inc. Slide 48
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