Department Head's manual 1xbet best casino website
1xbet best casino website Codes
Principle/Purpose
As of July 1997, very few colleges and universities have implemented ABC in 1xbet best casino website financial management. Essentially, application in the service industry has been less than enthusiastic. However, in Great Britain, several universities have recently introduced ABC accounting. These universities have found that the use of ABC has helped with tighter financial management and resource allocation. (Gordon and Charles, 1997-98).
Activity-based costing has been found to have two major advantages. ABC can be implemented by changing from a traditional fund accounting to an activity related accounting. Secondly, the ABC approach can be an essential public relations tool. Most higher education institutions have been asked the question: "How do 1xbet best casino website spend their time?" Since the largest portion of a university's budget is buying the time of people to achieve the overall mission (Plater, 1995), the ability to quantitatively report how 1xbet best casino website utilize their time provides outside constituents, state legislators and university administrators valuable information to answer this question. The evaluation and budgeting of many governmental services are becoming performance-based whereby public institutions need to be prepared to explain how they effectively and efficiently deliver their services and fulfill their missions (Senate Report, No. 1785, 1992). Activity-based costing approach provides a reliable method to report and capture the time spent by 1xbet best casino website within specified activities contributing to the overall performance of the university.
For most public universities, the State allocates dollars to the instructional programs. However, we know that these dollars support instruction, research, public service and administration. In FY 1997 K-State adapted the 1xbet best casino website -based costing approach from one that was traditionally used for budgeting and managing productivity to an approach that was more programmatic in nature and provided a better way to handle how funds are expended in terms of mission driven issues.
At the university level, the Provost did not have the information needed to explain why two departments in the same college with similar missions had drastically different outputs (extramural funding support). If the University could define the "time and talent" of its 1xbet best casino website (inputs) and the "costs" associated with each of the defined activities, it would be in a better position to answer the questions raised by its Provost, state legislators and other outside constituents.
In the early 1980's, the State of Kansas Legislature requested that each institution provide information regarding 1xbet best casino website workloads using a diary approach. Essentially, 1xbet best casino website would keep track of what they did for one week out of the year. For 1xbet best casino website , this approach was time and cost intensive and it was very subjective, biased, and difficult to analyze. The University of Massachusetts at Amherst used a similar approach in their Post Audit Review to the State Senate Committee in 1992. They, too, realized that the reliability and usefulness of this type of reporting is questionable since the 1xbet best casino website members reported their activities retrospectively. Realizing the need to understand what 1xbet best casino website members are doing and to have a process that is on-going (annually), a new approach was necessary.
K-State reviewed several approaches and identified that the activity-based costing approach had the potential to be effectively used in higher education. The School of Dentistry at Indiana University provided valuable information supporting the use of ABC in higher education. From the School of Dentistry's experience and analysis of the process, two items surfaced as important factors for the success of ABC: (1) the organization of cost data is by inputs not outputs, and (2) 1xbet best casino website is a major resource and its use should be measured (Gilmore and DeHayes, 1996).
For the activity-based costing approach to be feasible, major activities and associated costs had to be identified. With 1xbet best casino website time considered the most important fungible resource (Plater, 1995), identifying the activity associated with the 1xbet best casino website member's time was the initial step. K-State also recognized that the talents of their 1xbet best casino website are its greatest and most important resource. Consequently, when 1xbet best casino website talents are utilized appropriately, every aspect of the university gains. Of course, for a college/university, activities are less visible since the activities are related to the 1xbet best casino website member, not to a process. To many, capturing this type of information might appear impossible. With this in mind K-State merged two constructs that were already in place: the 1xbet best casino website evaluation/goal setting procedures and the budget process. By coordinating the reporting of 1xbet best casino website time with the evaluation process, the information reported was current and acceptable. More importantly, the time and costs associated with each activity could be adjusted from one year to the next depending upon the goals of the 1xbet best casino website member, as well as the mission of the department.
Clearly, the department's goals and mission dictate the allotment of the 1xbet best casino website 's time. The university provides three main functions: instruction (teaching), research, and public service. With the addition of the administrative activity, four major activities were defined. Within each of these activities, sub-activities were defined and provided departments and 1xbet best casino website more diversity in their allocation of time. One such example is a 1xbet best casino website member whose primary activity is research. However, their research extends to advising graduate students about their thesis and dissertation research. Therefore, this 1xbet best casino website member would allocate some time to instruction (advising) even though the activity is supported totally with research funds.
After several preliminary drafts, the instruction activity was divided into four specific areas: (1) undergraduate instruction, (2) undergraduate advising, (3) graduate instruction, and (4) graduate advising. The research activity was broken out into two distinct areas: (1) research funded from outside sources and (2) research directly related to the department/unit (department-funded research). Within the public service activity, four activity areas were defined: (1) non-credit programs for public use and externally funded programs, (2) activities associated with shared governance, (3) professional service, and (4) professional development (e.g., sabbatical). The final broad activity area of administration was a combination of academic support, academic administration, student services, and general administration (including facilities). Overall, fourteen activities were used to describe a 1xbet best casino website and staff member's time.
The process to collect the activity data was directly related to the 1xbet best casino website evaluation cycle. During the annual goal-setting period, the 1xbet best casino website member (or staff member) and the department head discussed the activity assignment for the next academic or fiscal year. The 1xbet best casino website member's time was allotted using the 14 activities and in accordance to the mission of the department/unit. This approach attempts to individualize the allocation of effort according to the strengths of each 1xbet best casino website member while fulfilling the goals and missions of the unit or department. This concept was seen as advantageous in providing clarification of the basis upon which the 1xbet best casino website member was evaluated.
Once the evaluation process was complete and the state legislature reached an agreement on allocation of state funds to the state universities, allocation letters were distributed to the departments and units. Departments used 1xbet best casino website and staff assignments to allocate funds within the activities identified (instruction, research, public service, and administration). The department head and in some cases the dean's office worked together to allocate these funds. Funding for support staff, student workers, and operating expenses (not directly assigned) were allocated based upon the overall percentage of each activity for the department/unit. Once the funds were balanced with the overall allocation of funds, the funding dollars and percent of time (activity) by 1xbet best casino website and staff were entered into a database.
References
Gillmore, H.W., & DeHayes, D.W. (1996, March). Applying 1xbet best casino website -based costing in a School of Dentistry. Paper presented at Kansas State University, Manhattan, KS.
Gordon, G., & Charles, M. (1998). Unraveling higher education costs. Planning for Higher Education, 26, 24-26.
Plater, W.M. (1995). Future work: 1xbet best casino website time in the 21st century. Change, 27, 22-33.
A review of 1xbet best casino website workload policies and 1xbet best casino website workloads at the University of Massachusetts at Amherst. Senate Report No. 1785. The Commonwealth of Massachusetts, Report of the Senate Committee on Post Audit and Oversight. Amherst, MA: Author. (1992).