The JCPSG established and implemented a framework for identifying and commissioning the development of good practice case studies, encouraging their introduction into HEIs' decision-making and management processes. The JCPSG-commissioned case studies outlined below comply with TRAC but represent more than the minimum requirements set out in the Guidance.
The
Estates Good Practice case study, commissioned by JCPSG, provides good
practice in the costing of estates. Involving a consortium of four Scottish
universities (Aberdeen, Glasgow, Glasgow Caledonian and St Andrews) the study
examines what is required to directly allocate estates costs to comply with
the requirements of full economic costing.
This was followed up by a joint 
BUFDG/AUDE
seminar in April 2005. A presentation on the Bristol university approach
to Space Costing is shown here
with this worked
example.
JCPSG commissioned case studies from the universities of Reading, Newcastle
and Nottingham on the theme of costing Information Services. These reviewed
the development of cost drivers, the use of data in institutional decision-making
and issues encountered in the studies. Please see the Reading
case study: please use a colour printer if printing the Reading report.
The
consolidated report, linking all three studies may be found here.
JCPSG also commissioned the following case studies which cover a number of issues related to the integration of costing and pricing processes with decision making:
Integration
of fEC appraisal to project appraisal (Coventry)
Integration
of project costing and accounting with the main financial accounting system
(Coventry)
Embedding
Good Practice: Activity Costing and its role in decision-making (Salford)
Liverpool John Moores also undertook a case study into course and module costing, commissioned by JCPSG which outlines how fEC and TRAC principles may be used in the costing of teaching. There are a number of downloadable parts to this case study:
Executive
summary
Case
study report
Appendix
A - cover and Appendix
B - cover
Appendices
A & B - contents
Appendices
C & D - contents
Appendix
E
Appendix
F
Appendix
G
The annexes in the consolidated TRAC Guidance, also refer to examples of good practice (e.g. time allocation schedules, states, laboratory technicians, etc).
Sirius
Web is an example of a HEFCE Fund for Good Practice project to develop
a standard internet based staff costs calculator for use by HEIs nationally.
This development may be of use to HEIs in the further implementation of their
costing systems.
Good practice in benchmarking
as a means of identifying process improvement is another example of a HEFCE
Fund for Good Practice project. There are a number of other useful websites
for institutions which wish to get involved with benchmarking processes. The
ACU
University Management Benchmarking Programme offers a benchmarking service
for participating universities to compare their key management processes with
those in a range of other universities.
Review
of central academic and administrative services, a HEFCE-funded Good Management
Practice study which reviewed services and business processes at a consortium
of universities in England. See also Marketing
excellence - audit and evaluation tools, another HEFCE-funded Good Management
Practice case study on the review of marketing processes in higher education.
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