Common costs allocated to primary education, share (%)

Cost of municipality-wide operations (Communkey+SCB key) divided by gross cost excluding purchases of primary school activities. Refers to costs for all services, functions and goods that are reported centrally at the municipality and allocated to Primary 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.