ORGANIZATIONAL PARTICULARITIES OF THE ACTIVITY FROM THE TELECOMMUNICATION INDUSTRY AND THEIR INFLUENCE ON ACCOUNTING This paper analyses the organizational particularities of the activity in the telecommunications industry

Galina LUȘMANSCHI, Cristina LUNGU Universitatea de Stat din Moldova

Аннотация

This paper analyses the organizational particularities of the activity in the telecommunications industry and their influence over the accounting treatment. In order to determine the influence of the branch particularities, two main directions have been delimited: the particularities of the market relations within the industry and the particularities of the activity of the entities providing telecommunication services. Thus, the particularities of the activity in the telecommunications industry characterized in the paper allowed the formulation of some measures that should be considered when organizing the accounting. Keywords: telecommunications, electronic communications networks, electronic communications service, management accounting, production costs, responsibility centers, business units.