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A National Swedish Full-Cost Model
- Implementation at Stockholm
University
Outline
• Background
• The model
• Stockholm University– Organisation and some facts– Changes– Problems / challenges
2008-11-19 /Anna Stolarska, Stockholm University
Background
• Expansion of the universities– Increased overhead costs
• Government Research and Innovation Bill, 2000– Complete funding of indirect costs
• Study made by SUHF (The Association of Swedish Higher
Education) 2002– Agreement on 35 % add-on on total direct costs
• SUHF 2007 – An accounting model for indirect costs
• Government Research and Innovation Bill, 2008 – Total funding for real indirect costs
2008-11-19 /Anna Stolarska, Stockholm University
The Model
• Core activities (teaching and research) are divided into “cost-bearers”
• All revenues and costs are attributed a cost-bearer
• All costs are direct or indirect
• Indirect costs are divided between cost-bearers in proportion to direct salaries
2008-11-19 /Anna Stolarska, Stockholm University
Stockholm University- Organisation and some facts
2008-11-19 /Anna Stolarska, Stockholm University
Turnover: a total of SEK 2.9 billion- Undergraduate education: 39%- Research and doctoral programme: 61%Revenues divided among: - Government grants (public funding): 68%- External funding: 22%- Fees and other remunerations: 10%Costs divided among:- Employees: 65%- Premises: 17%- Other costs: 18%
Revenues
2008-11-19 /Anna Stolarska, Stockholm University
Teaching Research
Government grant
External funds
Contract education
Government grant
External funds
Contract research
Costs
2008-11-19 /Anna Stolarska, Stockholm University
Shared costs
Teaching Research
Indirect costs for research at the Department of Ants• Part of the shared University costs 100
• Part of the shared Faculty costs 5
• Own indirect costs 145
Sum 250
• Direct salary 625
2008-11-19 /Anna Stolarska, Stockholm University40 %
Cost-bearers
• All cost-bearers must have a direct salary
• Revenues from both G-grant and E-fund, but NOT both from teaching and research
• Different Departments
• Different Faculties
2008-11-19 /Anna Stolarska, Stockholm University
2008-11-19 /Anna Stolarska, Stockholm University
Cost-bearers at Department of Ants
Ant 1
Ant 2
Bug 1
G-grant financed professor
2 G-grant financed postgraduate students
3 E-fund financed researchers
Contract research
Linneaus grant, 5 researchers
Co-financing, G-grant financed professor from Department of Pest Control
E-fund financed data-bas
Research project with external funding - an example• Contract allows OH-cost as a 35 % add-on on
total direct costs
• Actual OH-cost is a 40 % add-on on salary
2008-11-19 /Anna Stolarska, Stockholm University
Department of Ants
G-grant financed research
E-funded research project
G-grant financed research
cost-bearer
E-funded research
cost-bearer
G-Grant 1 000 995 5
E-Funding 135 135
Revenue for indirect costs
35
Sum 1 350 135 995 140
Direct costs 600 100 600 100
Indirect costs 435 395 40
OH 35
Sum 1 035 135 995 140
2008-11-19 /Anna Stolarska, Stockholm University
2008-11-19 /Anna Stolarska, Stockholm University
Full cost calculation for Stockholm University
Your department's OH rate in % 27%
Rate for office costs in % 13%
Full cost calculation according to the SUHF model
Total direct salary costs, incl. employers fee and social security 100
- of which applied for in the present proposal 100
- from other sponsor or co-financing from the University 0
Total direct running costs
- of which applied for in the present proposal
- from other sponsor or co-financing from the University 0
Total direct equipment costs
- of which applied for in the present proposal
- from other sponsor or co-financing from the University 0
Total direct premises costs 13
- of which applied for in the present proposal 17
- from other sponsor or co-financing from the University -4
Sum of all direct costs 113
- of which applied for in the present proposal 117
- from other sponsor or co-financing from the University -4
Total indirect costs 27
- indirect costs in present proposal according to full cost model 27
- from other sponsor or co-financing from the University 0
- amount applied for to cover indirect costs in present proposal 18
- indirect costs to be paid by other sponsor or by the University 9
Sum of total costs 140
- of which applied for in the present proposal 135
- from other sponsor or co-financing from the University 5
Changes
• New object in the accounting model
• Cost moved from the Faculty to the University level
• All shared administration has been divided into teaching and research
• OH-costs are divided into two invoices
• Full-cost calculation in all fund applications
2008-11-19 /Anna Stolarska, Stockholm University
Challenges
• Change our accounting and personnel systems
• Secure different interests as concerns accounting– Auditors– Fund donors– Researchers– Head of Department
• Costs for premises
• Find an understanding among the core staff!
2008-11-19 /Anna Stolarska, Stockholm University