Cost accounting at Statistics Sweden RDG 17 June 2015 Anders Ljungberg

Revenues and costs Revenues Costs Appropriation Commission Separation of this different types of revenues is essential, legal demand, through out the accounting system Costs Staff, around 70 % Other, around 30 %. Costs for IT + premises stands for almost half of these other costs

Cost types, %

Accounting system All staff is divided in to four groups All staff in a group has the same cost per hour Cost per hour can differ between departments Cost per hour = Compensation to staff + overhead costs for goods and services that are used by all

Accounting system Costs and revenues connected to products, statistical or administrative Different products for appropriation-funded and commissioned activities Staff cost per hour (incl. overhead) is allocated to the products through the time reporting system Other, product specific costs are allocated to products directly, at the time of the purchase