8. Functional Costs and Other Expenses
The information provided below is classified based upon the type of expense. The Consolidated Statements of Income include these amounts in various categories based upon the applicable line of business.
Cost of Services and Materials
Cost of services and materials, which are included in various operating expense line items in the Consolidated Statements of Income for the years ended December 31 are as follows:
 |
|
|
|
|
|
|
|
|
|
2003 |
|
2002 |
|
2001 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
€(000) |
|
€(000) |
|
€(000) |
|
|
|
|
|
|
|
|
|
|
|
|
Raw materials and supplies,
purchased goods |
|
26,052 |
|
23,515 |
|
22,033 |
|
|
|
|
|
|
|
|
|
|
|
|
Purchased services |
|
643,815 |
|
824,752 |
|
806,550 |
|
|
|
 |
|
|
|
|
|
|
|
|
|
669,867 |
|
848,267 |
|
828,583 |
|
|
|
|
|
|
|
|
|
|
|
|
Personnel Expenses/Number of Employees
Personnel expenses, which are included in various operating expenses in the consolidated statements of income for the years ended December 31 are as follows:
|
|
|
|
|
|
|
|
|
|
2003 |
|
2002 |
|
2001 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
€(000) |
|
€(000) |
|
€(000) |
|
|
|
|
|
|
|
|
|
|
|
|
Salaries |
|
2,479,416 |
|
2,519,054 |
|
2,497,261 |
|
|
|
|
|
|
|
|
|
|
|
|
Social costs |
|
346,579 |
|
345,798 |
|
313,813 |
|
|
|
|
|
|
|
|
|
|
|
|
Pension expense |
|
110,595 |
|
100,397 |
|
97,030 |
|
|
|
|
|
|
|
|
|
|
|
|
|
2,936,590 |
|
2,965,249 |
|
2,908,104 |
|
|
|
|
|
|
|
|
|
|
|
|
Included in personnel expenses for the years ended December 31, 2003, 2002, and 2001, are expenses associated with the stockbased compensation as described in Note 24.
The average number of employees in full time equivalents was as follows:
Certain employees that are currently employed by SAP but that are not currently operational or that work part-time while finishing a university degree are excluded from the above figures.
|
