Manufacturing industry; employment and finance, SIC 2008, 2009-2013

Table explanation

Description topics

Jobs

A job is an explicit or implicit employment contract between a person and an economic unit which specifies that labour will be carried out in return for (financial) remuneration.

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A distinction is made between jobs of employees and jobs of self-employed persons.

Employee

A person who has a contract with an economic unit to carry out work in return for financial remuneration.

Employed person

Someone working for a company located in the Netherlands, or an
institution or private household in the Netherlands.

Labour volume persons employed

The volume of labour input in the production process, in terms of hours worked or full-time equivalents.

Employee

A person who has a contract with an economic unit to carry out work in return for financial remuneration.

Employed person

Someone working for a company located in the Netherlands, or an
institution or private household in the Netherlands.

Operating returns

The results from normal business activities, this is the sales of goods
and services, the value of stock changes, the activated production for the company, subsidies and damage claims.

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Since 2007, wage cost subsidies are no longer included.

Total

Net turnover

Business returns, excluding VAT (value added taxes) from the selling of goods and services to customers. Turnover is calculated after deduction of discounts, bonuses, returnable deposits and on-charged freight costs

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Customers could be private persons and companies outside (the Dutch part) of the concern.

Other revenues

Revenues that are not part of net turnover.

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These are:
- the value of changes in stock, including work in progress;
- payments for personnel on loan;
- activated production for the company;
- subsidies and export restitutions;
- compensation for damages.

Operating costs

The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.

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Since 2007, wage (cost) subsidies are no longer included in net
operating returns. Therefore, wage (cost) subsidies are deducted from operating costs.

Total

Purchase value of sales

The costs of raw materials and semi-manufactured goods, packaging materials, trading goods, wages for work hired for the production of the goods and services used in the production within the reporting years.

Total

Personnel costs

This category comprises expenses like
- gross wages and salaries of employees, including social
security and pension scheme contributions
- payments for temporary workers and hired personnel
- costs of schooling and training
- recruitment and selection costs
- canteen costs
- costs for health and safety provisions
- working clothes
- anniversary celebrations, etc.

Total

Gross wages and salaries

The category gross wages and salaries refers to employees on the payroll
and includes
- wages including employees' contributions to social insurances minus sick pay;
- bonuses, holiday allowances, thirteenth month payments and dismissal payments
- allowances for commuter traffic
- contributions to savings schemes

Employers' social contributions

The premiums paid by employers to social security on the gross wages.
These include imputed and actual social premiums and actual pension premiums, and payments made directly by the employer.

Total

Other social insurance costs

This category includes:
- contributions to health insurance;
- costs of staff relocation and housing;
- costs of child care, etc.

Other personnel costs

Other personnel costs
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.

Other operating costs

The sum of the energy costs, transport costs, housing costs, costs of machinery, inventory, installations etc, other personnel costs, sales costs, communication costs, service costs and other costs not specified elsewhere.

Total

Costs of energy use

The costs of fuels used to power an energy source, for light and/or heat.
Not included are the costs of fuels used by means of transport or that are
used as raw materials, and also the costs for the use of water and the
costs for technical or compound gasses.

Housing costs

Including rent, lease and repair and maintenance of housing and premises,
cleaning services and insurance premiums water consumption, furniture, etc

Equipment and inventory costs

Rent and lease of machinery, equipment and computers (excluding software)
and (office) furniture and equipment.

Transport costs

Costs related to means of transport, including
- rental costs and lease costs
- repair and maintenance
- costs of insurances and road tax
- fuel costs.

Sales costs

Costs of sales and promotion, including advertising, commercial fairs,
representation, goodwill, travel and hotel costs and costs of research and
development by third parties.

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Since 2006 costs of research and development by third parties are
included in the group 'Costs of other services'.

Communication costs

Walkie-talkies, (mobile) phones, fax machines, Internet, e-mail, messenger
services, etc.

Costs of other services

Costs of services provided by others not classified elsewhere.

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These costs include:
- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties, - -
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing
Since 2006 costs of research and development by third parties are
included in this group.

Other liabilities

This category includes costs and payments for activities like licenses,
copyright, royalties, lease and rent of software, overhead costs and
taxes, office supplies, etc.

Depreciation fixed assets

Depreciation of durable means of production, e.g. machinery buildings,
transport equipment, computers and software due to normal usage and
economic obsolescence. Depreciation of intangible assets, e.g. costs of
research and development, acquisition of intellectual rights and goodwill.

Operating results

Operating returns minus operating costs.

Pre-tax results

The sum of the operating results, the financial results, the balance of
provisions and extra-ordinary results.