Part III - Annual TRAC
Section D: All other costs
- All costs should be directly attributed, or attributed
via cost drivers, to activities and to academic departments.
- The techniques used are shown on the pyramid
Cost attribution to activity
|Time allocation to activity
- Most research staff salaries are directly charged to Research. Academic
staff costs (and those of other researchers) are attributed to activities
using academic staff time. This was covered above. This Section covers:
- the subsequent attribution of academic staff time on Support to activities;
- the direct attribution of some non-staff costs in academic departments
- the attribution of all other costs, mainly Support staff in academic departments,
most non-staff costs in academic departments, and the costs of central service
departments, to activities.
- Costs should be attributed to:
- academic departments (and then grouped into discipline type)
- activities (T, R, O, O(CS), S);
- from O(CS) to T, R, O, S
- from S to T, R, O
- finally, to lower-level activities (PF, NPF, research sponsor type).
- This is shown in the figure: Overview
of the cost attribution process.
- Costs are either attributed directly (where they relate specifically to
one department or activity), or cost drivers such as space, or time are used.
- Costs should be directly attributed to activities where
possible. Some costs have already been directly charged through their internal
coding (e.g. directly incurred costs on research grants and contracts). Other
activity-specific non-staff costs in academic departments could be coded
at source to assist with this. This would include Teaching placement costs,
undergraduate student fieldwork, consumables used for institution-/own-funded
Research or PGRs. Whether they are coded at source, or subsequently attributed
using a cost driver, these costs should be classified as
a direct cost of their activity. They should not be classified
as a Support cost.
An illustration of how cost drivers can be used is given in this table.
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