Australian Bureau of Statistics

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Topics @ a Glance - Manufacturing Statistics
Using Manufacturing Statistics
Information Collected and Derived

The ABS collects a wide range of information from manufacturing businesses through the Economic Activity Survey. The information collected each year sometimes varies. A list of selected data items collected for 2011-12 is given below along with some of the derived data items.

It should be noted that not all data are published. Data that have not been published can be released on request subject to confidentiality and data quality constraints.


Income items
Expense items
Amount reimbursed under fuel tax credits
Profit or loss before tax
Capital expenditure and disposal of assets
Derived data items

    Working proprietors and partners if unincorporated businesses
    Salaried directors if incorporated businesses
    Other employees
    Total employees
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Income items
    Sales of goods
      Produced by this business (or for it on commission)
      Not produced by this business

    Income from services
    Rent, lease 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
    Other income
    Total income
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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
        Salary sacrificed for superannuation
        Salary sacrificed for employee benefits other than superannuation
      Workers' compensation premiums/costs
      Fringe benefits tax
      Payroll tax (excluding Pay as You Go withholding tax)
      Payments to employment agencies for staff
      Employee share based payments and stock options

    Land tax and land rates
    Insurance premiums
    Interest expenses
    Depreciation and amortisation
    Bad and doubtful debts

      Materials, components, containers, packaging materials, electricity, fuels and water
      Finished goods for resale

    Royalties expenses
      Natural resources royalties expenses
      Other royalties expenses

    Freight and cartage expenses
      Outward freight and cartage expense
      Other freight and cartage expenses

    Computer software expensed
    Other operating expenses
    Total expenses
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Amount reimbursed under fuel tax credits
    Note that the Energy Grants (Credits) Scheme was replaced by fuel tax credits from 1 July 2006
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Profit or loss before tax
    Reported operating profit or loss (surplus or deficit) before tax.
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Inventories - opening and closing
    Raw materials, fuels, containers, etc
    Work-in-progress less progress payments billed
    Finished goods (including inventories for sale)
    Total inventories
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Capital expenditure and disposal of assets
    Capital expenditure including capitalised work done by own employees
      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
      Dwellings, other buildings and structures
      Intangible assets

    Capitalised wages and salaries and purchases of materials for capital work (done by own employees for own use or for rental or lease)
      Capitalised purchases of materials
      Capitalised wages and salaries
      Total value of capital work done for own use or for rental

    Disposal of selected assets
      Plant, machinery and equipment (including motor vehicles)
      Dwellings, other buildings and structures
      Intangible assets
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Derived data items
    Sales and service income
    Total income

    Total expenses
    Cost of sales

    Selected labour costs

    Trading profit
    Operating profit before tax (OPBT)
    Earnings Before Interest and Tax (EBIT)
    Industry value added

    Net capital expenditure
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Using Manufacturing Statistics

Topics @ a Glance- Manufacturing

Commonwealth of Australia 2008

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