Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
Cost Report 2019
CORPORATE REPORT
PROMOTING THE ECONOMY (1000)
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
PROMOTING THE ECONOMY (1000)
NATURE OF COST
Process City Process   % Process
Nature % Cost % Cost
Cost Cost vs City   % City
Banking and Financial Services 77.875,73 0,03% 116.670,97 0,00% 66,75%
Cleaning 7.362.079,52 2,62% 44.840.236,49 1,80% 16,42%
Depreciation 27.005.084,13 9,62% 107.906.337,91 4,32% 25,03%
External contracts 24.528.516,07 8,73% 669.325.030,04 26,80% 3,66%
Financial expenses 651.633,45 0,23% 15.079.706,89 0,60% 4,32%
Grants and Transfers 36.611.887,50 13,04% 468.397.931,82 18,76% 7,82%
Human Resources 0,00 0,00% 136.880,88 0,01% 0,00%
Human Resources: Company social contributions 21.127.715,19 7,52% 185.319.601,69 7,42% 11,40%
Human Resources: Compensation 419.526,05 0,15% 599.974,30 0,02% 69,92%
Human Resources: Compensation for the service 43.135,99 0,02% 401.303,21 0,02% 10,75%
Human Resources: Other social costs 2.715.086,69 0,97% 8.597.310,59 0,34% 31,58%
Human Resources: Transportation of personnel 75.985,87 0,03% 688.393,46 0,03% 11,04%
Human Resources: Wages and salaries 68.799.708,54 24,50% 614.537.886,09 24,61% 11,20%
Leases and rents 2.975.563,70 1,06% 35.278.799,37 1,41% 8,43%
Maintenance, repairs and conservation 17.524.806,95 6,24% 73.228.547,76 2,93% 23,93%
Notifications 682.081,06 0,24% 7.898.426,06 0,32% 8,64%
Other expenses 50.524.833,53 17,99% 149.244.062,08 5,98% 33,85%
Publicity and propaganda 2.025.395,87 0,72% 15.744.349,70 0,63% 12,86%
Purchase of materials and perishable goods 4.359.503,82 1,55% 8.830.017,54 0,35% 49,37%
Studies and technical works 3.634.666,80 1,29% 18.067.931,13 0,72% 20,12%
Supplies: Electricity 6.382.527,97 2,27% 26.233.732,79 1,05% 24,33%
Supplies: Gas 786.955,28 0,28% 4.160.076,99 0,17% 18,92%
Supplies: Other 80.337,62 0,03% 25.861.195,71 1,04% 0,31%
Supplies: Telephone and data 1.060.805,33 0,38% 5.332.258,06 0,21% 19,89%
Supplies: Water 1.277.006,35 0,45% 5.974.368,97 0,24% 21,37%
Taxes 27.758,73 0,01% 3.956.294,21 0,16% 0,70%
Transports 62.541,03 0,02% 1.494.023,36 0,06% 4,19%
280.823.018,76 100,00% 2.497.251.348,10 100,00%
Cost Report 2019: CORPORATE REPORT 1 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
PROMOTING THE ECONOMY (1000)
COSTS OF MANDATORY AND NON-MANDATORY SERVICES BY TYPE, MANAGEMENT OFFICE AND SUBPROCESS
Subprocess Mandatory* % C.M. Non Mandatory % C.NotM.
Type / Management / Subprocess % Cost % Cost % Cost
Cost Cost / Cost Cost / Cost
City Council (0) 27.212.386,36 9,69% 13.543.282,76 7,32% 49,77% 13.669.103,60 14,27% 50,23%
Manager's Office for Social Rights (2000) 4.545,63 0,00% 1.515,21 0,00% 33,33% 3.030,42 0,00% 66,67%
·Generic processes Social Rights 4.545,63 0,00% 1.515,21 0,00% 33,33% 3.030,42 0,00% 66,67%
Manager's Office for Economic Policy and Local Development (7001) 9.715.105,21 3,46% 6.746.125,14 3,65% 69,44% 2.968.980,07 3,10% 30,56%
Economic Policy and Local Development 9.715.105,21 3,46% 6.746.125,14 3,65% 69,44% 2.968.980,07 3,10% 30,56%
Manager's Office for Enterprise and Tourism (7002) 17.492.735,51 6,23% 6.795.642,41 3,67% 38,85% 10.697.093,10 11,16% 61,15%
·Generic processes Tourism, Trade and Markets 3.618.261,07 1,29% 1.764.463,91 0,95% 48,77% 1.853.797,16 1,93% 51,23%
Enterprise and Tourism 13.874.474,44 4,94% 5.031.178,50 2,72% 36,26% 8.843.295,94 9,23% 63,74%
Local Independent Bodies (2) 29.430.003,53 10,48% 29.430.003,53 15,91% 100,00% 0,00 0,00% 0,00%
Municipal Institute of Social Services (IMSS). (2201) 20.392,38 0,01% 20.392,38 0,01% 100,00% 0,00 0,00% 0,00%
·Generic processes Municipal Institute of Social Services (IMSS). 20.392,38 0,01% 20.392,38 0,01% 100,00% 0,00 0,00% 0,00%
Barcelona Municipal Markets Institute (IMMB) (7201) 29.409.611,15 10,47% 29.409.611,15 15,90% 100,00% 0,00 0,00% 0,00%
·Generic processes Barcelona Municipal Markets Institute (IMMB) 29.409.611,15 10,47% 29.409.611,15 15,90% 100,00% 0,00 0,00% 0,00%
Trading Companies (5) 224.180.628,88 79,83% 142.029.249,31 76,77% 63,35% 82.151.379,57 85,73% 36,65%
Barcelona de Serveis Municipals, SA (BSM) (5501) 150.756.987,86 53,68% 94.752.912,00 51,22% 62,85% 56.004.075,85 58,45% 37,15%
·Generic processes Barcelona de Serveis Municipals, SA (BSM) 150.756.987,86 53,68% 94.752.912,00 51,22% 62,85% 56.004.075,85 58,45% 37,15%
Barcelona Activa, SA (BASA) (7501) 73.423.641,02 26,15% 47.276.337,31 25,55% 64,39% 26.147.303,71 27,29% 35,61%
·Generic processes Barcelona Activa, SA (BASA) 73.423.641,02 26,15% 47.276.337,31 25,55% 64,39% 26.147.303,71 27,29% 35,61%
280.823.018,76 100,00% 185.002.535,60 100,00% 65,88% 95.820.483,16 100,00% 34,12%
*In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date.
Cost Report 2019: CORPORATE REPORT 2 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
PROMOTING THE ECONOMY (1000)
COSTS OF MANDATORY AND NON-MANDATORY SERVICES BY TYPE, MANAGEMENT OFFICE AND INHABITANT
Subprocess Citizen Mandatory* Citizen Non Mandatory Citizen
Type / Management / Subprocess
Cost Cost Cost Cost Cost Cost
City Council (0) 27.212.386,36 16,63 13.543.282,76 8,27 13.669.103,60 8,35
Manager's Office for Social Rights (2000) 4.545,63 0,00 1.515,21 0,00 3.030,42 0,00
·Generic processes Social Rights 4.545,63 0,00 1.515,21 0,00 3.030,42 0,00
Manager's Office for Economic Policy and Local Development (7001) 9.715.105,21 5,94 6.746.125,14 4,12 2.968.980,07 1,81
Economic Policy and Local Development 9.715.105,21 5,94 6.746.125,14 4,12 2.968.980,07 1,81
Manager's Office for Enterprise and Tourism (7002) 17.492.735,51 10,69 6.795.642,41 4,15 10.697.093,10 6,54
·Generic processes Tourism, Trade and Markets 3.618.261,07 2,21 1.764.463,91 1,08 1.853.797,16 1,13
Enterprise and Tourism 13.874.474,44 8,48 5.031.178,50 3,07 8.843.295,94 5,40
Local Independent Bodies (2) 29.430.003,53 17,98 29.430.003,53 17,98 0,00 0,00
Municipal Institute of Social Services (IMSS). (2201) 20.392,38 0,01 20.392,38 0,01 0,00 0,00
·Generic processes Municipal Institute of Social Services (IMSS). 20.392,38 0,01 20.392,38 0,01 0,00 0,00
Barcelona Municipal Markets Institute (IMMB) (7201) 29.409.611,15 17,97 29.409.611,15 17,97 0,00 0,00
·Generic processes Barcelona Municipal Markets Institute (IMMB) 29.409.611,15 17,97 29.409.611,15 17,97 0,00 0,00
Trading Companies (5) 224.180.628,88 136,97 142.029.249,31 86,77 82.151.379,57 50,19
Barcelona de Serveis Municipals, SA (BSM) (5501) 150.756.987,86 92,11 94.752.912,00 57,89 56.004.075,85 34,22
·Generic processes Barcelona de Serveis Municipals, SA (BSM) 150.756.987,86 92,11 94.752.912,00 57,89 56.004.075,85 34,22
Barcelona Activa, SA (BASA) (7501) 73.423.641,02 44,86 47.276.337,31 28,88 26.147.303,71 15,98
·Generic processes Barcelona Activa, SA (BASA) 73.423.641,02 44,86 47.276.337,31 28,88 26.147.303,71 15,98
280.823.018,76 171,57 185.002.535,60 113,03 95.820.483,16 58,54
Population: 1.636.762
Cost Report 2019: CORPORATE REPORT 3 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
PROMOTING THE ECONOMY (1000)
COSTS AND INCOME BY SUBPROCESS
ALLOCATION OF COSTS
73.423.641,02 ·Generic processes Barcelona Activa, SA (BASA) 150.756.987,86 ·Generic processes Barcelona de Serveis Municipals, SA 29.409.611,15 ·Generic processes Barcelona Municipal Markets Institute 
(BSM) (IMMB)
20.392,38 ·Generic processes Municipal Institute of Social Services 4.545,63 ·Generic processes Social Rights 3.618.261,07 ·Generic processes Tourism, Trade and Markets
(IMSS).
9.715.105,21 Economic Policy and Local Development 13.874.474,44 Enterprise and Tourism
14.345.266,08 ·Generic processes Barcelona Activa, SA (BASA) 146.449.151,62 ·Generic processes Barcelona de Serveis Municipals, SA 13.299.272,97 ·Generic processes Barcelona Municipal Markets Institute 
(BSM) (IMMB)
0,00 ·Generic processes Municipal Institute of Social Services 0,00 ·Generic processes Social Rights 102.907,00 ·Generic processes Tourism, Trade and Markets
(IMSS).
0,00 Economic Policy and Local Development 6.916.303,00 Enterprise and Tourism
ALLOCATION OF INCOME
Cost Report 2019: CORPORATE REPORT 4 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
PROMOTING THE ECONOMY (1000)
COSTS, REVENUE AND COVERAGE RATE BY TYPE, MANAGEMENT OFFICE AND SUBPROCESS
Direct Cost Structure Coverage
Type / Manager's Office / Subprocess Cost Income
Cost Indirect Indirect Cost Rate
City Council (0) 27.212.386,36 23.782.242,00 210.829,25 3.219.315,11 7.019.210,00 25,79%
Manager's Office for Social Rights (2000) 4.545,63 3.799,40 149,14 597,09 0,00
·Generic processes Social Rights 4.545,63 3.799,40 149,14 597,09 0,00
Manager's Office for Economic Policy and Local Development (7001) 9.715.105,21 8.363.372,76 186.345,34 1.165.387,11 0,00
Economic Policy and Local Development 9.715.105,21 8.363.372,76 186.345,34 1.165.387,11 0,00
Manager's Office for Enterprise and Tourism (7002) 17.492.735,51 15.415.069,84 24.334,76 2.053.330,91 7.019.210,00 40,13%
·Generic processes Tourism, Trade and Markets 3.618.261,07 3.188.509,14 5.033,49 424.718,44 102.907,00 2,84%
Enterprise and Tourism 13.874.474,44 12.226.560,70 19.301,27 1.628.612,47 6.916.303,00 49,85%
Local Independent Bodies (2) 29.430.003,53 14.971.292,28 10.947.034,31 3.511.676,94 13.299.272,97 45,19%
Municipal Institute of Social Services (IMSS). (2201) 20.392,38 15.898,82 1.854,51 2.639,05 0,00
·Generic processes Municipal Institute of Social Services (IMSS). 20.392,38 15.898,82 1.854,51 2.639,05 0,00
Barcelona Municipal Markets Institute (IMMB) (7201) 29.409.611,15 14.955.393,46 10.945.179,79 3.509.037,89 13.299.272,97 45,22%
·Generic processes Barcelona Municipal Markets Institute (IMMB) 29.409.611,15 14.955.393,46 10.945.179,79 3.509.037,89 13.299.272,97 45,22%
Trading Companies (5) 224.180.628,88 207.166.483,37 2.259.459,68 14.754.685,82 160.794.417,70 71,73%
Barcelona de Serveis Municipals, SA (BSM) (5501) 150.756.987,86 143.684.505,43 784.676,31 6.287.806,12 146.449.151,62 97,14%
·Generic processes Barcelona de Serveis Municipals, SA (BSM) 150.756.987,86 143.684.505,43 784.676,31 6.287.806,12 146.449.151,62 97,14%
Barcelona Activa, SA (BASA) (7501) 73.423.641,02 63.481.977,94 1.474.783,38 8.466.879,70 14.345.266,08 19,54%
·Generic processes Barcelona Activa, SA (BASA) 73.423.641,02 63.481.977,94 1.474.783,38 8.466.879,70 14.345.266,08 19,54%
280.823.018,76 245.920.017,65 13.417.323,24 21.485.677,87 181.112.900,67 64,49%
Cost Report 2019: CORPORATE REPORT 5 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
PROMOTING THE ECONOMY (1000)
FUNDING BY TYPE, MANAGER'S OFFICE, SUBPROCESS AND ACTIVITY
Income Income City Council
Type / Manager's Office / Subprocess / Activity / Task Cost
User Others Theoretical contribution
City Council (0) 27.212.386,36 0,00 7.019.210,00 20.193.176,36 74,21%
Manager's Office for Social Rights (2000) 4.545,63 0,00 0,00 4.545,63 100,00%
·Generic processes Social Rights 4.545,63 0,00 0,00 4.545,63 100,00%
Manager's Office for Economic Policy and Local Development (7001) 9.715.105,21 0,00 0,00 9.715.105,21 100,00%
Economic Policy and Local Development 9.715.105,21 0,00 0,00 9.715.105,21 100,00%
Manager's Office for Enterprise and Tourism (7002) 17.492.735,51 0,00 7.019.210,00 10.473.525,51 59,87%
·Generic processes Tourism, Trade and Markets 3.618.261,07 0,00 102.907,00 3.515.354,07 97,16%
Enterprise and Tourism 13.874.474,44 0,00 6.916.303,00 6.958.171,44 50,15%
Local Independent Bodies (2) 29.430.003,53 13.099.991,42 199.281,55 16.130.730,56 54,81%
Municipal Institute of Social Services (IMSS). (2201) 20.392,38 0,00 0,00 20.392,38 100,00%
·Generic processes Municipal Institute of Social Services (IMSS). 20.392,38 0,00 0,00 20.392,38 100,00%
Barcelona Municipal Markets Institute (IMMB) (7201) 29.409.611,15 13.099.991,42 199.281,55 16.110.338,18 54,78%
·Generic processes Barcelona Municipal Markets Institute (IMMB) 29.409.611,15 13.099.991,42 199.281,55 16.110.338,18 54,78%
Trading Companies (5) 224.180.628,88 146.462.501,62 14.331.916,08 63.386.211,18 28,27%
Barcelona de Serveis Municipals, SA (BSM) (5501) 150.756.987,86 146.449.151,62 0,00 4.307.836,24 2,86%
·Generic processes Barcelona de Serveis Municipals, SA (BSM) 150.756.987,86 146.449.151,62 0,00 4.307.836,24 2,86%
Barcelona Activa, SA (BASA) (7501) 73.423.641,02 13.350,00 14.331.916,08 59.078.374,94 80,46%
·Generic processes Barcelona Activa, SA (BASA) 73.423.641,02 13.350,00 14.331.916,08 59.078.374,94 80,46%
280.823.018,76 159.562.493,04 21.550.407,63 99.710.118,10 35,51%
Cost Report 2019: CORPORATE REPORT 6 .. 6
11-04-2021 14:34