{"id":38020,"date":"2025-04-30T23:00:00","date_gmt":"2025-04-30T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=38020"},"modified":"2025-09-05T08:44:32","modified_gmt":"2025-09-05T06:44:32","slug":"cost-accounting-model","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/cost-accounting-model\/","title":{"rendered":"Cost accounting model"},"content":{"rendered":"\n

The Swiss Post is a company limited by shares under special law which is owned by the Confederation. In 2023, it generated a turnover of CHF 7,072 million and made a profit before interest and tax (EBIT) of CHF 323 million. It is assigned the mandate for universal postal services and payment transactions under the Postal Services Act and the Postal Services Ordinance. Under the Postal Services Act, Swiss Post has the exclusive right to handle letters weighing up to 50g. It can use the surplus income (profit) earned from this monopoly on the letter delivery service to cover the costs of providing the universal services. However, for services other than the universal postal service, Swiss Post is not allowed to cross-subsidise.

The Swiss Federal Audit Office (SFAO) assessed whether Swiss Post’s cost accounting model is designed and operated in such a way that earnings are not deferred, which would cause illegal cross-subsidisation.

The SFAO audited the cost accounting methods in selected areas of Swiss Post. It judges the cost accounting model for postal services to be suitable for complying with the legal requirements. As required by law, Swiss Post provides proof of compliance with the regulation prohibiting cross-subsidisation. However, the legal requirements for compliance with this regulation should be simplified and written from a business perspective.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u00a9 Swiss Post Ltd.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[48],"audit_type":[51],"class_list":["post-38020","audit","type-audit","status-publish","hentry","audit_category-transport-and-environment","audit_type-audit"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24336"}],"audit_office":[1390],"audit_office_text":"","audit_date":"20250430","bgo":false,"keywords":"","audit_office_local":"kein"},"yoast_head":"\nCost accounting model - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Cost accounting model\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/cost-accounting-model\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cost accounting model\" \/>\n<meta property=\"og:description\" content=\"Cost accounting model\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/cost-accounting-model\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-05T06:44:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1828\" \/>\n\t<meta property=\"og:image:height\" content=\"1370\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/cost-accounting-model\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/cost-accounting-model\\\/\",\"name\":\"Cost accounting model - 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