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Postal Cost Accounting Regulation

Original Language Title: Post-Kostenrechnungsverordnung

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433. Regulation of the Federal Minister for Transport, Innovation and Technology on a cost accounting system for postal services in the universal service (Post-Cost Accounting Regulation)

Due to § 23 (3) of the Postal Market Act (PMG), BGBl. I No 123/2009, shall be ordered:

Objective and scope

§ 1. (1) The purpose of the Regulation is to lay down the detailed rules for the cost accounting systems of operators according to § 3 Z 4 PMG.

The universal service operator shall submit to the regulatory authority, at the latest when a postal service is received by the regulatory authority, a dossier on the structure of its cost accounting system for review with the principles set out in this Regulation. The description of the cost accounting system shall include the rules applied to the cost calculation and the internal performance accounting, the cost centre plan and the calculation scheme used.

(3) The regulatory authority shall review the cost accounting system in a recurrent manner. The examination shall also include compliance with the formal system rules in the planning and settlement according to paragraph 2. On request, the universal service operator shall provide the regulatory authority with detailed cost information.

Cost calculation

§ 2. (1) The basis for the determination of costs shall be the volume of traffic likely to be incurred during the relevant regulatory period and the forecast costs of the universal service operator by providing the collection of the postal service; Acceptance, sorting, transport and delivery activities are being carried out, or in accordance with Section 4 (2). The volume of traffic and forecast costs shall be determined on the basis of actual quantities and actual costs in elapsed time periods and the expected development.

(2) The calculated cost of the interest rate shall be determined as the average weighted opportunity cost on the basis of the capital needed to operate. In determining the level of such costs and the depreciation base, it shall be ensured that the universal service operator shall invest in the investments necessary to maintain or to improve a transport infrastructure covering the whole area ("Substanzerhaltung").

Cost center bill and intra-company performance accounting

§ 3. (1) The main cost centres shall be in accordance with the network elements of the transport infrastructure and the activities carried out, with a summary of a number of physical facilities being permitted in the case of a similar task structure. For the main cost centers, average full cost accounting rates are calculated on the basis of the service hours (reference size).

(2) In the context of the provision of the postal service by the main cost centres pursuant to § 3 (1), services shall be obtained from other cost centres in the undertaking of the universal service operator for which a published price is available. To set the value of the public price applicable to customers of the corresponding category. If there is no published price, the cost accounting rate determined for the corresponding service, taking into account § 2 para. 2, is to be used as a value replacement. Where, in the context of the provision of the postal service, services are used by related undertakings, the universal service operator shall be treated in the same way as a similar other purchaser ("third party comparison"). In the absence of corresponding comparative values, the costs incurred are to be applied ("cross-subsidization ban").

Calculation

§ 4. (1) The process costs of the postal service are the result of the multiplication of the costs per transport operation (process flow) with the traffic volume (number of process runs). The costs per process run are made up of the costs of the respective sub-processes; the costs of a subprocess result as the sum of the costs of the activities that form the partial process. The cost of an activity consists of the multiplication of the cost accounting rate of the main cost centre, which is carried out in accordance with § 3 (1) in accordance with section 3 (1), with the average cost of the activity for the activity on average the necessary time value and the frequency with which the activity is carried out during a process run.

(2) Overhead costs, which cannot be allocated according to paragraph 1 of the postal service, are to be converted in accordance with the ratio of the sums of the process and individual costs of the postal services receiving the service.

(3) The costs required for the provision of the postal service are the sum of individual costs, process costs in accordance with § 4 (1) and submissions pursuant to § 4 (2). The cost-oriented and nationwide uniform payment of the postal service. is the result of division of the amount of traffic required for the provision of the postal service.

Transitional provision and entry into force

§ 5. (1) Within six months of the entry into force of this Regulation, Österreichische Post AG shall comply with the obligation to notify pursuant to Article 1 (2).

(2) This Regulation shall enter into force 1. Jänner 2011 in force.

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