Statistical presentation

Data description

The statistic is an annual two-dimensional publication, which shows expenditures distributed across sources of funding, expenditure type, type of institution and level of education. The statistic is complied according to international standards for expenditures on education in the form of the manual UOE data collection on formal education (UOE2020) and is used as an input to OECD's annual publication Education at a Glance, which compares educational systems across countries.

The statistic looks at education from two perspectives: 1. Funding of education: shows from which sources educational institutions and households receive funding. Sources of funding are distinguished between public (central and local), private including households and international sources. 1. Expenditures of education: shows how the financing of education is used across the following expenditure types: compensation of employees, other current expenditures, capital expenditure, expenditures for research and development (R&D) and transfers of educational support (SU) and other grants to households.

Both funding and expenditures are divided by level of education.

Classification system

The ISCED classification is applied to obtain a consistent and international comparable statistic. To reflect the Danish educational system, primary and lower secondary (ISCED1 and ISCED2), are combined at the primary school level (grundskole).

The COFOG-klassifikationen (Classification of the Functions of Government) is used to compile the statistics on general government by extraction on COFOG category 9 which concerns education. We use COFOG 91 for the primary school level, COFOG 92 for upper secondary education and COFOG 93 for tertiary education levels.

Other than that all groupings and classifications for education expenditures determined by the international manual for education (UOE2020).

Sector coverage

The statistics cover education with in the general government (S.13) and non-profit organizations serving households (NPIsH) (S.15). The coverage of the household sector (S.14) and the non-financial, financial corporations (S.11 and S.12) and rest of the world (S.2) are under development. General government covers central, regional and local government along with social security funds.

Statistical concepts and definitions

UOE: UNESCO, OECD and Eurostat

Compensation of personnel: Covers educational institutions expenditures on salaries, retirement and other non-salary compensation for both teaching and non-teaching staff.

Other current expenditures: Expenditures on goods and services. that are consumed in relation to educational activities. This applies to maintenance of school buildings, rent and consumption of materials.

Capital expenditures: Expenditures on assets lasting longer than one year. Depreciation of capital assets is not included in the statistics as the capital outlays are recorded in the year in which they are made.

Research and Development (R&D): Expenditure on R&D is defined accordring to the OECD Frascati Manual. It includes all expenditures on research performed at universities and other institutions of tertiary education including teaching hospitals.

Statistical unit

All public as well as private educational institutions.

Statistical population

All educations with a duration longer than 6 months and Danish accreditation along with all units both public and private which have expenditures associated with education or contributes to the funding of education.

Reference area

Denmark and internationally mobile students in short exchange programs (of at least 3 months but less than a academic year) who remain enrolled in their home institution and earns credits for successful completion of the study abroad which is awarded by the home institution.

Time coverage

The statistics are compiled for year 2016 and onwards.

Base period

Not relevant for this statistic.

Unit of measure

Expenditures are shown in DKK millions and current prices.

Reference period

The statistics follow the calendar year.

Frequency of dissemination

Annually.

Legal acts and other agreements

§ 6 in Law on Statistics Denmark.

Statistics on expenditure on education and lifelong learning are regulated under Regulation (EU) No 912/2013 of the European Parliament and of the Council.

Cost and burden

There is no reporting burden for this statistics as the information is obtained either within Statistics Denmark or publicly available sources.

Comment

Additional information can be obtained by contacting Statistics Denmark. For more information see the subject side expenditure on education.