Regulatory Cost Accounting

The course is designed to give managers an overview of the economics of fixed and mobile telecommunications networks. Participants will become familiar with the most important technical concepts and cost drivers in telecoms networks.

Telecommunications regulation and interconnection issues explain as much as 30% of variations in telecoms operator profitability. Yet regulation, regulatory cost accounting and interconnection are subjects not often discussed by management. This course aims to give managers an overview of the main concepts and issues in telecoms cost accounting, regulation and interconnection.

Cost Accounting

What do participants have to do?

This 3-day hands-on course includes practical case studies to test and develop participants’ understanding.

  • Review principles of regulation and interconnection
  • Understand the economics of telecoms companies
  • Consider the different models of cost accounting such as Fully Allocated Cost models and Long Run Incremental Cost models
  • Understand the challenges and implications of accounting separation and activity based costing

Participants will work with real-life cost models during specially designed case studies to develop a deep understanding of the impact of certain input parameters and methodological approaches on regulated services.


Stefan Zehle

T: +44 7974 356 258

Graham Friend

T: +41 79 855 1354