Common costs allocated to upper secondary school, share (%)

Cost of municipal activities distributed in the area of Upper Secondary School (Communkey+SCB key) divided by gross cost minus purchase of the main activity related to Upper Secondary School. Refers to costs for all services, functions and goods that are reported centrally and distributed at upper secondary school in the accounting summary, e.g. financial administration, HR function and consumables. Common costs are distributed to increase comparability between municipalities that bear such costs directly in the operations and municipalities that report the costs centrally.

本数据集的统计指标为分配至高级中等学校（Upper Secondary School）范畴内的市政活动成本（字段标识：Communkey+SCB key）与总支出减去与高级中等学校相关的主要活动采购成本的比值。该指标分子涵盖的成本，指在会计汇总中集中呈报并分配至高级中等学校的全部服务、职能类开支与物资采购成本，例如财务行政管理、人力资源管理职能支出及耗材费用。设置共同成本分摊机制的目的，在于提升两类市政当局的统计可比性：一类是在运营中直接承担此类成本的市政当局，另一类是集中呈报此类成本的市政当局。