Question: Based on the data in Appendix B, Chart Other Costs, categorise the cost items into committed costs and discretionary costs. Select and discuss one committed
Based on the data in Appendix B, Chart Other Costs, categorise the cost items into committed costs and discretionary costs. Select and discuss one committed cost item and one discretionary cost item from the list in the chart. Why do you think they increase, decrease or remain stable relative to their committed or discretionary nature? Clearly state any assumptions you have made in classifying these costs (for the two items you have selected for further analysis only) as committed or discretionary. Begin by providing definitions of these two cost types.
Other Expenses
| 2020 $000s | 2019 $000s | |
| Advertising, marketing and promotional expenses | 2,978 | 5,229 |
| Communication costs | 19,605 | 18,329 |
| Consultants and contractors | 10,488 | 20,398 |
| Contributions to learning institutions | 5,617 | 4,727 |
| Copying, printing, stationery and consumables | 9,069 | 13,898 |
| Equipment costs | 35,821 | 34,895 |
| International agents commission | 18,812 | 30,778 |
| Library expenses | 14,464 | 12,185 |
| Loss on disposal of property, plant and equipment | 247 | 55 |
| Non-capitalised equipment | 4,490 | 6,996 |
| Operating lease rentals | 11,566 | 10,751 |
| Rates and energy costs | 9,202 | 12,372 |
| Scholarships, grants and prizes | 104,421 | 96,092 |
| Staffing and related costs | 7,982 | 30,954 |
| Student expenses | 38,390 | 31,637 |
| Other | 18,237 | 22,113 |
| Total other expenses | 311,389 | 351,409 |
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