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A National Swedish Full-Cost Model

A National Swedish Full-Cost Model. - Implementation at Stockholm University. Outline. Background The model Stockholm University Organisation and some facts Changes Problems / challenges. Background. Expansion of the universities Increased overhead costs

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A National Swedish Full-Cost Model

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  1. A National Swedish Full-Cost Model - Implementation at Stockholm University

  2. Outline • Background • The model • Stockholm University • Organisationand some facts • Changes • Problems / challenges 2008-11-19 /Anna Stolarska, Stockholm University

  3. 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-onon 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

  4. 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

  5. Stockholm University- Organisation and some facts 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% 2008-11-19 /Anna Stolarska, Stockholm University

  6. Revenues 2008-11-19 /Anna Stolarska, Stockholm University

  7. Teaching Research Costs Shared costs 2008-11-19 /Anna Stolarska, Stockholm University

  8. Indirect costs for research at the Department of Ants • Partof the shared University costs 100 • Partof the shared Faculty costs 5 • Own indirect costs 145 Sum 250 • Direct salary 625 40 % 2008-11-19 /Anna Stolarska, Stockholm University

  9. Cost-bearers • All cost-bearers must have adirect 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

  10. Cost-bearers at Department of Ants Contract research G-grant financed professor Ant 2 2 G-grant financed postgraduate students Linneaus grant, 5 researchers Ant 1 Bug 1 E-fund financed data-bas 3 E-fund financed researchers Co-financing, G-grant financed professor from Department of Pest Control 2008-11-19 /Anna Stolarska, Stockholm University

  11. 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-onon salary 2008-11-19 /Anna Stolarska, Stockholm University

  12. 2008-11-19 /Anna Stolarska, Stockholm University

  13. 2008-11-19 /Anna Stolarska, Stockholm University

  14. Changes • New object in the accounting model • Cost moved from the Faculty to the University level • All shared administration hasbeen 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

  15. 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

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