Material expenses
In municipal accounting, material expenses are the collective name for all ordinary expenses that arise outside of personnel costs.
General
The cameralistics prevailing in the German public sector up to July 2009 sometimes used other terms than the double and has coined material expenses as a collective term for all expenses that arise outside of personnel costs. Since the municipal tasks predominantly have the character of a service , the personnel costs represent by far the most important cost factor with over 60% share of the municipal total costs. The share of the material expenditure makes up about 20% of the total expenditure and therefore plays a subordinate role.
Components of material costs
Material expenses include all expenses for urban technology, heating costs, social and cultural infrastructure, maintenance of roads, paths and parking lots as well as traffic safety systems. Material expenses arise for the management of communal land and buildings ( depreciation , paid rents and leases), vehicles and communal facilities ( authorities , schools ) and the acquisition of office or teaching materials, if they do not affect assets. The material expenses are booked cameralistically in the administrative budget. The material costs correlate strongly with the personnel costs, because the use of personnel triggers material costs at the same time (e.g. office buildings and office supplies). Downsizing is therefore also associated with a reduction in material costs and vice versa.
Personnel and material costs at schools
- State schools : Personnel expense bearers are generally the states or the individual district governments , material expense bearers are the municipalities .
- Municipal schools : The municipality is at the same time material and personnel expense bearer.
- Private or church schools : Formal responsibility for personnel and material costs lies with the private provider.
Municipal double
Since the introduction of local double-entry into the Haushaltsgrundsätzegesetz (HGrG) in July 2009, the concept of operating expenses in importance lost, since according to § 7a para. 1 HGrG now in the income statement in the same structure provision of § 275 para. 2 HGB to proceeded. According to this, a distinction must be made between cost of materials (expenses for raw materials , consumables and supplies and for purchased goods as well as costs for purchased services), depreciation, interest expenses , other operating expenses and extraordinary expenses.
Credit institutions
For banks , the term is in use "administrative expenses for the banking business," although the bank Accounting Regulation does not mention the name. These include room costs , office costs , advertising expenses , insurance premiums , legal, examination and consulting costs . The material expenses are here - after the interest expenses and the personnel expenses - the third most important variable.
International
In the Anglo-Saxon region, apart from personnel expenses (“personnel / staff expenses”), the term “other expenses” is sometimes used. In the case of banks, material expenses are referred to as “other non-interest expenses”.
Individual evidence
- ↑ a b Roland Roth / Hellmut Wollmann, Local Politics : Political Action in the Communities , 2013, p. 205.
- ↑ Markus Oberndörfer, Efficient Shrinking , 2014, p. 31.
- ↑ Christine Falken-Grosser, Task Orientation in Determining Financial Requirements in Municipal Financial Equalization , 2010, p. 137.