Die allokasie van hulpbronkoste as deel van 'n begrotingstoedelingsmodel vir hoer onderwysinstellings

[摘要] Universities manage their administrative and financial operations traditionally by meansof cost centres in the form of faculties, departments and divisions. In these cost centresfinancial performance is purely measured by comparing actual expenses with drawn upbudgets. During performance measurement only direct costs allocated to cost centres aretaken into account. Often, indirect costs are not taken into account which leaves anerroneous impression about the real cost of a certain cost centre. However, it is ofimportance for education managers to take cost management into consideration as aprimary tool to manage institutions of higher education. Accurate cost information is anindispensable management aid, especially in a changing and dynamic environment.During budget allocations mostly only direct costs are taken into account. This alsohappens when the financial performance of academic departments, faculties and otherentities are measured. The utilisation of a full cost approach could add substantial valueto current management information.The starting point of this study is by placing a perspective on problems arising from theutilisation of cost allocation techniques by means of a case study from which activitybased costing and responsibility centre management can solve the problem. Throughoutthis study it was attempted to emphasise the relevance between activity based costing andresponsibility centre management and the focus was on how both budget allocationmodels could be applied in an integrated context.During the allocation of income and indirect costs the question normally arises on whichbasis these components are to be allocated to faculties and departments at a university.Attention has been given to both these components to establish which method / basis isthe most applicable for the allocation thereof. The aim was to generally keep cost driversas simple as possible. The cost drivers used need to bear the approval of deans to ensurethe credibility of the budget allocation model. However, cost drivers could well beinvestigated continually to consider their applicability against alternative cost drivers. The allocation of budget amounts to faculties stemming from the main budget of auniversity is normally a dilemma. Therefore, a budget allocation model has beendeveloped taking the financial performance of faculties into consideration to determinethe budget allocation of each individual faculty.

[发布机构] Stellenbosch University