1. Cost accounting at Statistics Sweden
RDG 17 June 2015
Anders Ljungberg

2. 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

3. Cost types, %

4. 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

5. 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