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Organisation—expenses, total Australian currency NNNNN.N

Definition

Expenses of an organisation consisting mainly of wages, salaries and supplements, superannuation employer contributions, workers compensation premiums and payouts, purchases of goods and services and consumption of fixed capital (depreciation), in Australian currency.

Components

Data Element (this item)
Organisation—expenses, total Australian currency NNNNN.N

Comments

Guide for use:

Data are collected and nationally collated for the reporting period - the financial year ending 30th June each year.

Expenses are to be reported in millions to the nearest 100,000 e.g. $4,064,000 should be reported as $4.1 million.

When revenue from transactions are offset against expenses from transactions, the result equates to the net operating balance in accordance with Australian Accounting Standards Board 1049 (September 2006).

Includes:

  • Salaries, wages and supplements
  • Superannuation employer contributions
  • Workers compensation premiums and payments
  • Consumption of fixed capital (depreciation).
  • Administrative expenses (excluding workers compensation premiums and payouts)
  • Domestic services
  • Drug supplies
  • Food supplies
  • Grants
  • Medical and surgical supplies
  • Patient transport
  • Payments to visiting medical officers
  • Repairs and maintenance
  • Social benefits
  • Subsidy expenses
  • Other expenses

Origin:

Australian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0.

Australian Bureau of Statistics 2006. Australian System of Government Finance Statistics: Concepts, sources and methods, 2005. Cat. no. 5514.0.55.001 Canberra: ABS.

Australian Accounting Standards Board 1049, September 2006, reference: http://www.aasb.com.au/

Comments:
In accounting terms, expenses are consumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity (other than those relating to distributions to owners) that result in a decrease in equity or net worth during the reporting period.

References


This content Based on Australian Institute of Health and Welfare material. Attribution provided as required under the AIHW CC-BY licence.

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Input in Derivations 0
Output in Derivations 0
Inclusion in Data Set Specifications 4
Inclusion in Data Distributions 0
As a numerator in an Indicator 0
As a denominator in an Indicator 0
As a disaggregation in an Indicator 0