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The reconciliation is based on the expenses of the account class. To derive the cost of the accounts Class, these expenses must be deducted from the charges related to each account and the imputed costs will be added thereto.
The imputed interest to be set-up based on the height on capital employed and a desired minimum percent interest rate. It is important to ensure that the determined imputed interest including IMP EXP-at least cover the borrowing costs. The provisions of the Municipal tax Act on the amount of equity to be observed in cost computing devices.
Since the other imputed costs (eg imputed rents) are not matched by comparable expenses, no charges related to be considered here.
After collecting the types of costs, it is important to present them clearly in a cost element plan. The cost element in the plan should at least be under cost groups of:
• Personnel costs,
• property and service costs and
• Imputed Costs
The design of the cost elements Plan is the responsibility of each municipality and will depend on their information needs. Should generally be larger communities with a more differentiated types of costs plan to work as smaller communities. In case of doubt, the outline of the types of costs plan can based on the accounts of the related Account class, as these are checked while application of the-line statement on their cost-effectiveness.
The imputed interest to be set-up based on the height on capital employed and a desired minimum percent interest rate. It is important to ensure that the determined imputed interest including IMP EXP-at least cover the borrowing costs. The provisions of the Municipal tax Act on the amount of equity to be observed in cost computing devices.
Since the other imputed costs (eg imputed rents) are not matched by comparable expenses, no charges related to be considered here.
After collecting the types of costs, it is important to present them clearly in a cost element plan. The cost element in the plan should at least be under cost groups of:
• Personnel costs,
• property and service costs and
• Imputed Costs
The design of the cost elements Plan is the responsibility of each municipality and will depend on their information needs. Should generally be larger communities with a more differentiated types of costs plan to work as smaller communities. In case of doubt, the outline of the types of costs plan can based on the accounts of the related Account class, as these are checked while application of the-line statement on their cost-effectiveness.
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