Manufacturing industry; employment and finance, SIC 2008, 2009-2013

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Description topics

Operating costs

The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.

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Since 2007, wage (cost) subsidies are no longer included in net
operating returns. Therefore, wage (cost) subsidies are deducted from operating costs.

Total

Purchase value of sales

The costs of raw materials and semi-manufactured goods, packaging materials, trading goods, wages for work hired for the production of the goods and services used in the production within the reporting years.

Costs of raw and auxiliary materials

The costs are the total of the value of the initial stock plus the costs
of the purchased materials minus the value of the closing stock

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Including import duties, costs of transport, import levies European Union,
transport insurance and temporary storage.

Total

Initial stock of raw and auxiliary mater

Initial stock of raw and auxiliary materials and packing material.

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The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the start of the period under review.

Purchased raw and auxiliary materials

The value of purchased raw and auxiliary materials (including purchased semi-finished products) and packing material for single use in the production process.

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Includes import duties, costs of transport, import
levies European Union, transport insurance and temporary storage.
Excludes discounts, bonuses, goods returned, returned packing, VAT and received repayments of import duties, excises and levies.

Closing stock raw and auxiliary mat.

Closing stock of raw and auxiliary materials and packing material.

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The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the end of the period under review.

Costs of commodities

Costs of commodities sold in the year under review.

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Commodities purchased for the purpose of resale without any
further processing,including import duties, costs of transport, import
levies European Union, transport insurance and temporary storage
The costs are the total of the value of the initial stock plus the costs
of the purchased commodities minus the value of the closing stock

Total

Initial stock of commodities

The value on the balance sheet of commodities at the start of the period under review.

Purchased commodities

Goods acquired for the purpose of reselling them without further
processing. Includes costs of single use packing material, import duties, costs of temporary storage.
Excludes discounts, bonuses, goods returned, returned packing and received repayments of import duties, excises and levies.

Closing stock of commodities

The value on the balance sheet of commodities at the end of the period 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.

Total

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

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

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 operating costs

The sum of the energy costs, transport costs, housing costs, costs of machinery, inventory, installations etc, other personnel costs, sales costs, communication costs, service costs and other costs not specified elsewhere.

Total

Costs of energy use

The costs of fuels used to power an energy source, for light and/or heat.
Not included are the costs of fuels used by means of transport or that are
used as raw materials, and also the costs for the use of water and the
costs for technical or compound gasses.

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 and costs of research and
development by third parties.

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Since 2006 costs of research and development by third parties are
included in the group 'Costs of other services'.

Communication costs

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

Costs of other services

Costs of services provided by others not classified elsewhere.

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These costs include:
- 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
Since 2006 costs of research and development by third parties are
included in this group.

Other liabilities

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.