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For the allocation of costs, the following systems are applied.

1.成本分配是针对那些导致有关成本增加的设备和产品的分配。

2. All the allocation bases used are objective which do not intend to modify the cost of one service to the benefit of others services.

3.根据规则，如果没有客观的理由，则不每年进行成本分配流程的变化，并且如果有重大效果，则任何此类更改也不会追溯地描述和应用于前几年。根据手头的计算结果。

4. The allocation of costs is also detailed and transparent and allows the review and verifications.

5. The authoritative sources of financial statements provide for the reconciliation of costs.

6.分配成本的主要关注点是分析对结果产生重大影响的各种成本。

The activity based costing methodology is used for apportionating all costs. The process is of two stages and comprises of apportionment of costs from the general ledger and fixed asset register for redefining activity based costing pools and then mapping the pools to products.

The input data

运营成本-所有的员工成本,maintenance materials, depreciation, services provided by the third parties and other operational expenses form the annual cost incurred by the CYTA. These costs are drawn from the various accounting records. Below is a list of various methodologies which are applied to costs that which according to the costs and also explains the nature in which they are recorded.

1.直接和直接归因于成本 - 某些成本可以直接归因于特定成本，例如普通池成本（ORD），客户面临活动（CFA），网络元素（NE）甚至产品，因此不需要分配。

2.间接归因于其他成本的其他需要间接约会，因为它们不能直接与特定的成本池或产品直接相关。这些费用是指用于为各种产品和部门服务的Cyta部门所涉及的一般费用。通过使用基于活动的成本核算过程，它们以成本中心记录。成本有助于选择特定的分配基础进行识别和测量。

上述所有成本类型都包括其他涉及的成本，例如传输设备的成本。这些费用支持许多网络服务。然后，通过使用网络统计信息，调查以及其他分析方法，将成本分组并进一步分配给网络元素。

b. The unattributable costs- whenever possible, the CYTA utilizes objective data which relates to the cost drivers. There is, however, some expenditure present for which no specific appointment bases could be derived. These costs are only attributable to the business on a whole and could not be attributed to services by using cost casualty. The representation of central corporate overheads like bank charges and other general legal expenses is done by these costs. They are also apportioned to products on a pro rate basis which is relative to the total attributable costs of each product.

The mean capital employed and the WACC

WACC定义的平均资本是由平均值定义的，该平均值是通过计算开始时和时期结束时的平均值来获得的。

Cyta将平均就业资本的定义定义为总资产的平均值减去流动负债和规定（除了转介税收公司税，长期负债，投资和超额现金的税收外，其除外）。

A similar approach to that used in operating costs is used for the apportionment of the capital employed. The WACC is also used as a type of input data and is also calculated by separate studies.

非财务数据

非财务数据are the relative data which are obtained in a specific period (for example the number of customers of a product, the volume of traffic minutes etc.)

支持系统和成本核算系统成本池。

支持系统包括项目和活动管理系统，固定资产寄存器和总分类帐。成本量的成本池包括普通成本池，网络元素，传输产品，路由因素，客户面向活动和中央开销。

输出

在完成所有分配过程后，系统将产生最终结果，包括 -

每产品的总成本，每产品的单位成本以及每个成本池的分析。这些结果通过对帐将其可靠性与总分类帐，审计跟踪以及通过系统提供的报告促进的TORFER可追溯性的成本率结果进行了检查。