Our Services

Service and Process Costing

We advise our clients in pricing and costing matters, with costing being an important input for pricing decisions. Furthermore, a good costing system is an important prerequisite for reliably forecasting and budgeting costs for business planning purposes.

We are familiar with various types of costing, but focus specifically on the topics of Element Based Costing (EBC) and Activity Based Costing (ABC), which we consider to be state-of-the-art methods for telecommunications operators. Conceptual starting points for costing assignments are either certain end-user services &hdash; often new as yet unlaunched services that are highly uncertain with regard to the initial price setting, and for which a dedicated costing project is conducted – or processes, the latter being the common approach when building a complete costing system. Our technical know-how with regard to network infrastructure and operations processes enables us to identify and define the proper cost drivers, activities and resources, as well as to ensure a precise mapping.

We provide detailed definitions of the costing system elements and the cost data actually derived – considering current and projected underlying data on cost drivers – as well as production-grade implementations of service costing systems on the basis of spreadsheets or special software.


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