TELEKOMUNİKASYON SEKTÖRÜNDE MALİYETLEME VE UZUN DÖNEM ORTALAMA ARTAN MALİYET YÖNTEMİ

Telekomünikasyon sektöründe işletmecilerin ve regülasyon kurumlarının en çok karşı karşıya geldikleri konu;arabağlantı ücretlerinin, dolaylı olarak da arabağlantı maliyetlerinin ne olması gerektiğidir. Bu tartışmaların nedeni, maliyetlerin hangi yöntemler seçilerek ve nasıl hesaplanması gerektiği konusunda işletmeciler ve regülasyon kurumları tarafından farklı yorumlar yapılmasıdır. Hesaplamalarda genel olarak tarihi maliyetleri dikkatealan çeşitli maliyet hesaplama yöntemleri uygulanmaktadır. Ancak, son yıllarda tarihsel maliyetlerin yetersizliğinin arttığı; bu nedenle de tarihi maliyetlerin değil, cari maliyetlerin dikkate alınarak maliyetlerin hesaplanması gerektiği görüşü ön plana çıkmaktadır. Bu kapsamda telekomünikasyon sektöründe maliyet hesaplama yöntemlerinden en fazla önerilen ve uygulanan yöntemin uzun dönem ortalama artan maliyet LRAIC yöntemi olduğu görülmektedir. Bu çalışmada; telekomünikasyon sektöründe maliyet hesaplamaları açısından önem taşıyanbazı temel konuların açıklanması hedeflenmiştir. Bu kapsamda öncelikle sektörde maliyetleme açısından genelözellikler belirlenmiş, daha sonra tarihi maliyetler ve cari maliyetler ile tekil ve artan maliyetler açıklanmış; sonolarak da LRAIC yöntemi değerlendirilmiştir

Anahtar Kelimeler:

Telekomünikasyon sektörü, cari maliyet, tekil maliyet, artan maliyet, uzun dönem ortalama artan maliyet, LRAIC

In telecommunications sector, the subject that operators and regulatory authorities mostly encounter is about theinterconnection rates and indirectly the interconnection costs. . The cause of these arguments is that; operatorsand regulatory authorities make different comments about how should the costs be calculated and which methods should be used when calculating the costs. Generally in calculations, various cost calculating methodswhich take historical costs into consideration are applied. However, recently the insufficiency of historical costsis an issue that comes to the fore. That is why, instead of historical prices, current prices should be take into consideration when calculating the costs. In this respect, it has been seen that Long Run Average Incremental Cost LRAIC method is the most suggested and the most applied method of the cost calculation methods in telecommunications sector. In this study, the explanation of some basic subjects which are important in terms of costcalculation is aimed. First of all, general features of cost calculation are determined then historical cost, currentcost, stand-alone cost and incremantal cost are explained; lastly LRAIC method is analysed

Keywords:

Telecommunications sector, Current cost, Stand-alone cost, Incremental cost, Long Run AverageIncremental Cost, LRAIC,

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