Transport, storage and communications; finance, SIC'93, 2006 - 2008

Dataset is not available.

Description topics

Business costs

All costs made to generate revenues.
Since 2007, wage (cost) subsidies are no longer included in net
business returns. Therefore, wage (cost)subsidies are deducted from
business costs.

Total business costs

Purchase value of turnover

Purchasing costs of raw and auxiliary materials, packing material,
commodities and outsourced activities used for the production of the
commodities and services sold in the year under review.

Personnel costs

This category comprises expenses like:
- gross wages and salaries of employees, including social
security and pension scheme contributions;
- payments for temporary workers and hired personnel;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- working clothes;
- anniversary celebrations, etc.
_
In 2006, subsidies were not deducted from personnel costs.
As from 2007 wage (cost) subsidies are deducted from personnel costs.

Total personnel costs

Gross wages and salaries

The category gross wages and salaries refers to employees on the payroll
and includes:
- wages including employees' contributions to social insurances minus sick
pay;
- bonuses, holiday allowances, thirteenth month payments and dismissal
payments;
- allowances for commuter traffic;
- contributions to savings schemes.
Over 2006 wage (cost) subsidies were not deducted from gross wages and
salaries; as from 2007 wage (cost) subsidies are deducted from gross wages
and salaries.

Employer-paid social insurance premiums

The part of social insurance premiums paid by employers.

Pension and early retirement premiums

Contributions paid by employers to pension and early retirement schemes,
savings for retirement provisions, etc.

Other social insurance costs

This category includes:
- contributions to health insurance;
- costs of staff relocation and housing;
- costs of child care, etc.

Other personnel costs

This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.

Other business costs

This category includes the costs of energy, housing, machinery and
equipment, inventory, etc, transport, sales and promotions, communication,
costs of services provided by third parties and other costs not classified
elsewhere.

Total other business costs

Energy costs

Including energy costs for machinery and equipment, lighting and/or
heating.

Housing costs

Including rent, lease and repair and maintenance of housing and premises,
cleaning services and insurance premiums water consumption, furniture,
etc.

Equipment and inventory costs

Rent and lease of machinery, equipment and computers (excluding software)
and (office) furniture and equipment.

Transport costs

Costs related to means of transport, including:
- rental costs and lease costs;
- repair and maintenance;
- costs of insurances and road tax;
- fuel costs.

Sales costs

Costs of sales and promotion, including advertising, commercial fairs,
representation, goodwill, travel and hotel costs.

Communication costs

Walkie-talkies, (mobile) phones, fax machines, Internet, e-mail, messenger
services, etc.

Services provided by third parties

- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing

Business costs, not elsewhere classified

This category includes costs and payments for activities like
licenses, copyright, royalties, lease and rent of software, overhead
costs and taxes, office supplies, etc.

Depreciation fixed assets

Depreciation of durable means of production, e.g. machinery buildings,
transport equipment, computers and software due to normal usage and
economic obsolescence. Depreciation of intangible assets, e.g. costs of
research and development, acquisition of intellectual rights and goodwill.