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APPENDIX DATA ITEMS, 2006–07


INTRODUCTION

1 This Appendix lists items included in the 2006-07 manufacturing collection, and selected items derived from those directly collected.


AVAILABILITY OF DATA

2 Owing to the design of this collection, the majority of information available is at the Australian level, with limited information available for states and territories. The following restrictions apply to the availability of data for dissemination:

• National estimates at the industry class level are potentially available for the data items listed below. The industry level at which these items are disseminated will be decided on a case by case basis, conditional upon confidentiality and data quality constraints.
• Businesses selected to participate in the 2006-07 survey (the direct collect sample) were requested to provide details of employment, wages and salaries, and sales of goods and services, for each state and/or territory in which they operated. This has enabled the production of state/territory estimates of employment, sales and service income, and wages and salaries, at the industry subdivision level. However, it is not possible to produce state/territory data by employment size or in relation to exported production.

Data items, collected and derived, 2006-07
Employment
	Total employment at end of June
Income items
	Sales of goods
		Produced by this business (or for it on commission)
		Not produced by this business
	Income from services
		Provided on a commission basis (excluding sales and agency commissions)
		Repair and maintenance services
		Delivery charges separately invoiced to customers
		Other services
	Rent, leasing and hiring income
		Land, buildings and other structures
		Plant, machinery and equipment
		Other rent, leasing and hiring income
	Interest income
	Funding from federal, state and/or local government
		Funding for operational costs (e.g. wages and salaries, rent, food)
		Funding provided for specific capital items
	Royalties income
		Natural resource royalties income
		Other royalties income
	Other income
	Total income
Expense items
	Labour costs
		Wages and salaries (including provisions for employee entitlements)
		Employer contributions into superannuation (excluding salary sacrifice)
		Salary sacrificed earnings paid on behalf of employees
		Employee share based payments and stock options, expensed to businesses for renumerating employees, accrued during the current period
		Workers' compensation premiums/costs
		Fringe benefits tax
		Payroll tax (excluding Pay As You Go withholding tax)
	Payments to employment agencies for staff
	Land tax and land rates
	Insurance premiums
	Interest expenses
	Bank charges other than interest
	Depreciation and amortisation
	Bad and doubtful debts
	Purchases
		Materials, components, containers, packaging materials, electricity, fuels and water
		Finished goods for resale
	Royalties expenses
		Natural resource royalties expenses
		Other royalties expenses
	Motor vehicle running expenses
	Freight and cartage expenses
	Repair and maintenance expenses
	Rent, leasing and hiring expenses
		Land, buildings and other structures
		Motor vehicles
		Plant, machinery and equipment
		Other rent, leasing and hiring expenses
	Postal, mailing and courier services
	Telecommunication services
	Paper, printing and stationery expenses
	Audit and other accounting expenses
	Legal expenses
	Cleaning services provided by other businesses
	Training provided by other businesses
	Advertising expenses
	Travelling, accommodation and entertainment expenses
	Other management and administrative services
	Other contract, sub-contract and commission expenses
		Sales commission expenses
		Commission expenses for work performed using materials provided by this business
		Other contract, sub-contract and commission expenses not included elsewhere
	Computer software expensed
	Other operating expenses
	Total expenses
Inventories
	Opening inventories
		Raw materials, fuels, containers, etc.
		Work-in-progress less progress payments billed
		Finished goods (including inventories for resale)
		Total opening inventories
	Closing inventories
		Raw materials, fuels, containers, etc.
		Work-in-progress less progress payments billed
		Finished goods (including inventories for resale)
		Total closing inventories
Capital expenditure and disposal of assets
	Capital work done by own employees for own use or for rental or lease
		Capitalised wages and salaries
		Capitalised purchases of materials
	Capital expenditure (including capitalised work done by own employees as listed above)
		Road vehicles
		Other transport equipment
		Industrial machinery and equipment
		Computer software capitalised
		Computers and computer peripherals
		Electronic equipment and electrical machinery
		Communications equipment
		Other plant and equipment
		Land
		Dwellings, other buildings and structures
		Intangible assets
	Disposal of selected assets
		Plant, machinery and equipment (including motor vehicles)
		Land
		Dwellings, other buildings and structures
		Intangible assets
Selected derived data items
	Income and expense items
		Sales and service income (including rent, leasing and hiring income and royalties other than natural resources royalties)
		Value of sales of goods exported by the business or its agent
		Cost of sales
		Trading profit
		Earnings before interest, tax, depreciation and amortisation
		Operating profit before tax
	Economic values
		Purchases of goods and materials (including capitalised purchases)
		Other intermediate input expenses- i.e. other than purchases of goods and materials
		Change in inventories
		Industry value added
	Labour costs
		Selected labour costs
		Total labour costs
	Capital expenditure on
		Plant, machinery and equipment
		Dwellings, other buildings and structures
		Other (including land and intangible assets)
		Total acquisitions
		Disposal of assets
		Net capital expenditure
		Gross fixed capital formation
	Ratios
		Sales and service income (including rent, leasing and hiring income and royalties other than natural resource royalties) per person employed at the end of June
		Exports as a proportion of sales of goods produced
		Industry value added per person employed at the end of June
		Industry value added to selected labour costs
		Wages and salaries per person employed at the end of June
		Selected labour costs per person employed at the end of June
		Profit margin
		Interest coverage
		Investment rate (value added)