False Savings, Hidden Costs: Calculating the Costs of Contracting Out and Privatization : a Handbook for CUPE Members |
Contents
Has the employer left out | 5 |
Losses on public investments | 16 |
Direct cost vs full cost accounting | |
Common terms and phrases
administration affected by commercialization apples with oranges average costs borrowing charges budget building costs Calculating the Costs CATHERWOOD LIBRARY cheaper Checklist for Information City of Kamloops Claims about cost collective agreement commercialized service contractor contractor's bid CORNELL UNIVERSITY cost accounting method cost of providing cost savings costs accurately reflect costs are based Costs attributed costs of commercialization CUPE locals CUPE Members direct cost accounting employer claiming savings employer comparing apples employer saves money employer's estimate estimate of in-house False Savings fixed costs full cost accounting Full Financial Information Hidden Costs higher in-house costs accurately incremental cost Inflated In-House Costs labour Level of service Management Consultants recommended method of depreciation Metro Toronto municipalities nasty surprises Ontario overhead costs private sector costs public employer public sector employers public services purchase reduced reflect the cost Revenue Canada savings on costs Social Contract supplier true cost variable costs wages and benefits workers