swedish national financial management autorithy (ekonomistyrningsverket, esv)
DESCRIPTION
Swedish National Financial Management Autorithy (Ekonomistyrningsverket, ESV). Public sector in Sweden (the State). Parliament. Government. Agency 1. Agency 2. Agency n. Government policy on user charges. Swedish Constitution The State Budget Act Fees Ordinance Special law/ordinances - PowerPoint PPT PresentationTRANSCRIPT
17/04/2007 [email protected] 1
Swedish National Financial Swedish National Financial Management AutorithyManagement Autorithy (Ekonomistyrningsverket, ESV)(Ekonomistyrningsverket, ESV)
17/04/2007 [email protected] 2
Public sector in Sweden Public sector in Sweden (the State)(the State)
Parliament
Government
Agency 1
Agency 2
Agency n
17/04/2007 [email protected] 3
Government policy on Government policy on user chargesuser charges
Swedish ConstitutionThe State Budget ActFees OrdinanceSpecial
law/ordinancesPSI-directive
17/04/2007 [email protected] 4
Pricing policies –public Pricing policies –public informationinformation
Free of charge
Full cost coverage
Other principles
17/04/2007 [email protected] 5
Full cost coverageFull cost coverage
direct costs
a justifiable part of the overhead
17/04/2007 [email protected] 6
Obliged yearly Obliged yearly consulting with ESVconsulting with ESV
Activity subject to a fee with full cost coverage
• revenues and costs (outcome)• revenues and costs (budget)• accumulated result• calculating methods • proposed price • other important factors