1. Cost Accounting
Eurostat RDG
17. June 2015

2. SD background
FTEs: 550. Annual turnover 2015: 58 mio. € Financing:

3. Cost accounting – 2 different areas
Appropriation roughly 60 pct. - combined production => cost accounting for products difficult (registers)
”Own income” roughly 40 pct. - cost accounting mandatory - heavily regulated, state audit carefully checks - marginal cost (extra effort to deliver service) … priced at long run average cost per unit

4. SD method ”full cost”

5. Cost allocation Covers all products Common principles
Pro-duct A
Covers all products
Common principles
Represent actual ressource use
Easy administration
Direct <=> Indirect cost
Sources: Danish State regulations on budgeting, cost allocation and pricing.
Pro-duct B
”A cost allocation is an internal assignment of indirect costs from one level in the cost structure to another. Cost allocations can provide visibility about activities’ and products’ pull of resources.”

6. Example: EU financial contributions