costing fees and charges - guidelines for use by agencies成本费用-使用机构的指导方针

《costing fees and charges - guidelines for use by agencies成本费用-使用机构的指导方针》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、CostingFeesandChargesGuidelinesforUsebyAgenciesDecember2006DepartmentofTreasuryandFinanceCostingFeesandCharges:GuidelinesforUsebyAgencies–December2006CostingFeesandCharges:GuidelinesforUsebyAgencies–December2006CONTENTSPART1INTRODUCTION21.1ThePurposeoft

2、heGuidelines21.2RoleoftheDepartmentofTreasuryandFinance2PART2COSTINGPRINCIPLESANDCONCEPTS22.1PricingPolicyandPrinciples22.2AgencySpecificChargingManualsandPricingPolicy22.3RequirementsundertheFeeUnitsAct199722.4RequirementsundertheSubordinateLegislation

3、Act199222.5DefiningtheOutputtobeCosted22.7DefinitionofCost2PART3TYPESOFCOSTS23.1DirectCosts23.2IndirectCosts23.3CapitalCosts23.4ServicesandResourcesReceivedFreeofCharge23.5Taxation23.6SummarisingCosts2PART4APPLYINGTHECOSTS24.1FeesandCharges-DeterminingC

4、ostsforPricing24.2FullCostRecovery24.3MarginalCostPricing24.4CompetitivelyNeutrality2PART5PUBLICGOODS25.1ApplicationoftheConceptofPublicGoodstoFeesandCharges2GLOSSARYOFTERMS2REFERENCES2APPENDIX1–FEEUNITACT2CASESTUDY2SpecialistWarehouseOperations2Measuri

5、ngFullCost2EstablishingUserCharges2CostingFeesandCharges:GuidelinesforUsebyAgencies–December2006CostingFeesandCharges:GuidelinesforUsebyAgencies–December2006PREFACEThisfourtheditionoftheCostingFeesandCharges–GuidelinesforUsebyAgenciesupdatesthethirdedit

6、ionthatwasissuedbytheDepartmentofTreasuryandFinanceinMay2003.Themainchangesrelateto:·theimpactofCPIandwageimpactsonfeesandchargesimposedundertheFeeUnitsAct1997;and·removalofoutdatedreferences.Whilsttheguidelinesarecomprehensive,therearelikelytobesituati

7、onswhereagenciesareuncertainabouthowtotreatsomecomponentsofexpenditureinthecourseofacostingexercise.Inthosecircumstances,adviceandassistanceshouldbesoughtfromTreasury.Thenatureofafeeorchargeisoftenamatterwhichneedstobeconsideredbeforedecidinghowtoapproa

8、chthecostingtask.Thepurposemayinfluencetherangeoffactorsultimatelytakenintoconsiderationindecisionmakingprocessesandmayaffectjudgementsaboutthetreatmentofsomeexpenses.Agenciesrequiringadviceorfurtherinformationinrelationtotheguid