Nikolenko L. Accounting and costs analysis of communication services provision (based on the case study of the UkrTeleCom enterprises)

The process of fofming costs and settingup tariffs to Ukrainian telekommunikation enterprises. The dissertation is devoted to a comprehensive study of theoretical framework and development of practical recommendations for improvement of methods of accounting and costs analysis of communication services provision and setting up tariffs for theses services, taking into account the peculiarities of telecommunication industry of Ukraine in the market context. A logicaly-dialectic method of knowlenge, methods of the system, economic, comparative analysis, method of logic generalization and expert estimation. The model for carrying out the analysis of tariffs for communication services was developed, which is based upon defining the "optimal tariff plan". Recommendations on improvement accouting and costs analysis and the models of forming tarrifs are inproduced. Company UkrTeleCom, education process.