During the GSP 23-27 period, the European Commission is offering the option of billing services under the GSP using simplified cost options (VKO; also known as ‘unit costs’).
Selected interventions (e.g. 78-01 business consulting) are already being billed according to VKO. This option is now also to be implemented in Austria under the Common Agricultural Policy for intervention 78-02 (knowledge transfer/education providers). Unlike 78-01, the situation is more challenging because factors other than personnel costs have an impact on the total costs.
Objectives and research questions
The project involves designing and implementing a calculation of unit costs for education providers. The preliminary work carried out by the BAB in 2022 provides guidance. The result will be unit costs for education product categories that are yet to be determined.
Methods and data
Since the organisation and financing of the individual funding applicants (including state forestry institutes) varies greatly, the first step is to review and examine the cost models used. It is necessary to define the categories of educational products for which VKO is to be offered in future (e.g. working groups, accompanying vocational training, agricultural education measures, certificate courses, other educational products). Calculation models and data requirements can be derived on this basis.
The availability of actual costs from education providers is essential for calculating unit costs, as the use of planning costs is not permitted. Therefore, the client BMLUK must ensure that there is consensus on the full provision of the necessary data by the education providers and that the institutions involved (including AMA, BMLUK, LFIs, etc.) ensure data transfer.
Planned work in 2026
Implementation of the project after ensuring data availability and cooperation on the part of BMLUK.
Schedule
Project start: 1 January 2026
Project end: 31 December 2026
