motiv och rekommendationer - Avfall Sverige
motiv och rekommendationer - Avfall Sverige
motiv och rekommendationer - Avfall Sverige
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1 Inledning.................................................................................................................................................... 3<br />
1.1 Uppdraget........................................................................................................................................... 3<br />
1.2 Genomförande.................................................................................................................................. 4<br />
1.3 Läsanvisning....................................................................................................................................... 4<br />
2 Särredovisning........................................................................................................................................... 5<br />
2.1 Bakgrund <strong>och</strong> <strong>motiv</strong> för särredovisning........................................................................................ 5<br />
2.1.1 Kommunala avfallsverksamheter, också aktiva på konkurrensutsatta marknader........... 5<br />
2.1.2 Självkostnadsprincipen – tak <strong>och</strong> golv................................................................................... 6<br />
2.2 Särredovisningens funktion............................................................................................................. 7<br />
2.3 Särredovisningens område............................................................................................................... 7<br />
2.4 Kostnader <strong>och</strong> intäkter..................................................................................................................... 9<br />
2.4.1 Direkta <strong>och</strong> indirekta kostnader.............................................................................................. 9<br />
2.4.2 Matchning................................................................................................................................. 10<br />
2.4.3 Skillnaden mellan fördelning <strong>och</strong> tilldelning ....................................................................... 10<br />
2.4.4 Internpriser............................................................................................................................... 11<br />
2.5 Redovisningssystemets utformning.............................................................................................. 12<br />
3 Särredovisning inom kommunal avfallshantering.............................................................................. 15<br />
3.1 Allmänna krav.................................................................................................................................. 15<br />
3.2 Särredovisningssystemet ................................................................................................................ 15<br />
3.2.1 Förutsättningar ........................................................................................................................ 15<br />
3.2.2 Konto- <strong>och</strong> objektplan ........................................................................................................... 16<br />
3.2.3 Ett förenklat exempel - objektplan....................................................................................... 17<br />
3.2.4 Ett förenklat exempel - objektkodning................................................................................ 18<br />
3.3 Särredovisning av kostnader <strong>och</strong> intäkter....................................................................................19<br />
3.3.1 Utredning av direkta intäkter <strong>och</strong> kostnader....................................................................... 19<br />
3.3.2 Gemensamma stödfunktioner <strong>och</strong> kostnader..................................................................... 21<br />
3.3.3 Interna tjänster......................................................................................................................... 22<br />
3.3.4 Gemensam produktion <strong>och</strong> exemplet förbränning............................................................ 23<br />
3.3.5 En not om entreprenader....................................................................................................... 25<br />
3.3.6 Särredovisningsschema........................................................................................................... 26<br />
3.4 Särredovisningsrapporten.............................................................................................................. 27<br />
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