recommendations Executive summary Introduction and background its competitors. The costs of universities activities

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1 1 Summry Executive recommendtis summry Executive summry Introducti bckground Dems techg expecttis reserch growg rpidly. both However public Uni vestment memr Higher sttes Educti its competirs. ctivities less thn ir rg msis hence will certly sustbility primry sue ccern fi rst step respdg se 21st pressures century. identify rel ir ctivities. hs cducted th University exme Associti progress wrds th fi reltiship th progress rst gol ccountbility. dividul hs en unomy undertken Educti Culture Direcrte-Generl Commsi. Sce sues 2005, fundg, unomy hd en exmg ccountbility through enggg its memrs, 46 countries some 800 ntil recrs cferences, lunchg 35 n updtg evidence-bsed fundg debte structures. improvg Cferences, wkshops chnges s fundg ssessed nlysed sttus vrious fundg costg models. mti empiricl th study dt sustbility n stitutil debte perspective, nlyse costg sttus quo reltiship sustbility. unomy ccountbility policy rept recommendtis ddresses severl s prties well s prcticl cludes dvice,. ntil governments, recommendtis stitutis lted t end executive summry. th 6 Fncilly Sustble Universities Executive Summry recommendtis Fdgs Impct Termology A bsence mj obstcle commly comprg undersod dt hs termology en fi nnce, higher costg educti ccountg Europe. Fncil costg dt nlys ech sure cse study wht required ws covered detiled cert terms used, tke ccount by vryg depreciti; surnce ctexts rules, (differg etc). tx regimes; stituti-by-stituti cful nlys pproch results led combi n ned depth understg how costg terms - terpreted termology countries, ctext reveled Higher Educti hs used cuti. coherent It ree termology necessry wk w wrds possible (m)understgs when debtg th level. re termology multiple costg ress higher th. educti Europe s hs en lnguge fl uenced ccepts by vrious fcrs, reimbursement used by Commsi cost Reserch Terms, Frmewk under FP6 Progrmmes FP7, were FP6 specifi FP7. reserch s now g used descri c prece overll defi ctivities, nitis ledg se terms cfusi wht s y relly compre terms. Mngement prticulr Activity costg Bsed ccountg Costg (ABC) y, technique commly used estblh costg defi nitis Higher but not Educti, yet chieved hs fl uenced comm understg secr throughout Europe use higher y hve educti busess secr. Advnced hve hd n impct s ir well. ccepts Trnspnt terms Approch termology Costg very (TRAC) country-specifi UK troduced c meng

2 cn countries. led Full munderstgs ecomic, when used term used UK, cludes specil m depreciti, rk. study found cost mny cpitl exmples employed m use term ecomic cost. dividul llocte direct stitutil hs bility fl uenced identify understg wht direct cost s well defi niti cost objects. s Ntil costg legltive ccountg differences prctices cross Europe termology. ffect Different sttements, ms depreciti, rules property terms surnce terms public mengs secr mke use it extremely similr diffi comprbility. cult develop ny strd termology F term time costg g, st suggests doptg bility identify clculte ll direct direct der university s leve ctivities, necessry cludg room s, diversity pproches. Diversity An stitutil nlys perspective costg s fundg tke ccount n gret diversity mg ownership cover ir property, legl governnce, sttus, size, fundg pri le, structure, unomy. costg fi ndgs structure study level suggest ll costg. se fcrs It furr fl llows uence desire troduce costg identify s so similr nchmrkg structures purposes. possible cooperti Sttus costg study shows well hed some s countries terms Development rnges countries, costg. UK Nerls, where unim s but fl less exible ll, hs en countries troduced where ne Sloveni hve Esni. developed costg, s Only vilble cert troduce hve costg necessry dt fct mount rnge encompssed dt vilble everythg vried drmticlly. even bsic mti very sophticted lck dtbses stff time, esttes coverg students, use spce. courses, Th stff, very imptnt fcr cuse qulity dtbse time, eft mti vestment ed fl uences implementti costg. An costg imptnt stitutil fcr ctext. Ntil ml requirements, positive ply centives crucil role progress wrds costg. design costg Fundg fl uence w rnge tke th ccount costg prticipti. design Universities ir rules countries pplicti positive not yet centives ble y develop identify se ir models. role externl Suppt found come troducti t three costg stges ws ws judged successful outcome. It utmost cme signifi s cnce implementti model model, m bs. post-implementti s fundg cost Externl ntil governments, ws found ntil lrgely gencies come respsible, gntis fundg / representg gnti (e.g. Recrs Cferences) ll externl fundg bodies. Suppt ctributis cn found but lso through m providg direct ccrete costg csultncy m experte. Advy/ csultncy cferences, trg, cludes wkshops, mterils, websites, exchnge progrmmes, guidnce etc. re reltiship evidence sttus re positive countrywide level codted received. hs mny And dvntges effi ciency. terms cresg comprbility 7

3 1 Executive recommendtis summry In governmentl mny cses, however, t re ny no externl stges lthough re countries where three csiderble develop implement progress hs lredy costg en, mde re no countrywide lso lrge codted numr countries signifi cnt numr unble identify ir ctivities. Drivers implementg costg re implementti mny costg, drivers ext stitutil, ntil level. Often n two design, three se drivers implementti hd costg. At m driver strt hd move it ws ssumed identify ws prticulr externl Frmewk reserch progrmmes fundg, (FPs). Reserch reveled Technologicl signifi cntly Development currently most imptnt driver though use costg s n stitutil strtegic mngement ol. Neverless, fundg ply n imptnt role. reserch ir model cost recovery y motivte With cresg pressure implement ntil costg while fundg Ntil fundg follow ir do not exmple. direct no centive fund estblh models identify se. Benefi ts costg Full ntil costg governments s nefi ts, level. Amg nefi ts tic pproch ctivity nlys : llocti; costg; improved strtegic effi cient ternl deci-mkg resource bsed decis; tter nchmrkg understg possibilities vestment secr n enhnced bility negotite recovery price ctivities, led ctribute higher thus cost sustbility. 8 Fncilly Sustble Universities Executive Summry recommendtis On vitl ntil ensure ccountbility. level It lso builds costg trust government, fundg gencies up wrds unomy. smoos It fcilittes out trnsiti government budget llocti, s ntil cn verifi prove ble bs. wht Full y costg enbles relible ct sound dt, effi ciently, bse turn, ir ressures decis government fundg d used ppropritely. help governments Robust costg nchmrk ir cn own lso chievement Full costg ol cn enhnce effectively. sustbility lg run crete strger strengn Higher Educti helps Enhnced ccountbility will lso build Are. simpler less costly procedures ctrct cse novti. grnt fundg pplictis reserch Obstcles implementg costg picture re emergg both ternl stitutil shows externl obstcles. Some se do not hder but process y dd implementg length costg weken s qulity implementti. Amg obstcles restnce most comm chnge stitutil mngeril pproch, ccerns wrds over ledership time ccountg commitment. lck To overcome mngement ternl brriers it necessry re wness se nefi ts costg mg p ledership university key cdemic communicte dmtrtive effectively stff extensively implementti throughout costg. stituti durg unomy, most comm legl externl brriers obstcles lck trust lck funders stkeholders,. Universities prticulr lso lck externl fce implementti costg costly process humn resources. str, technicl

4 Fdg cll solutis greter unomy se problems resides fi s nncil identifi ed through th. its vrious An cresed ms imptnce costg ssigned lso help trnsmg ttitudes s low undertken cost culture by wrds. crect pricg role fundg mj drivers ntil fundg costg but ply curiously double role. rules, implementti found cert terpretti spects imptnt fundg Commsi progrmmes Seventh Reserch s Frmewk situti, where Progrmme th positive (FP7) driver hve creted chnge rks comg costg. brrier A cful implementti current rules how y pplied nlys cross rnge might dvble pri 2010 mid-term review FP7. direct current three possible FP7 (1: nlyticl ms ccountg recoverg method less most complex dvnced, 2: simplifi 3: fl ed rte those costg where direct t im tke not ccount identifi ed suffi cient extent) pri les throughout Europe. sttus fi rst 2 models fi ndgs (nlyticl suggest ccountg however scope simplifi ed method) methods identifyg llow wider direct direct s. Incresed communicti would help reduce possible security costg subject identifi ed through th higher educti community. One externl sue cresg signifi fundg cnce usully ly prtly nlys covers even dt if suggests se identifi ed. ir sustbility comg t rk if w y crry out turn, s creses dnger not y funded. Th, fundg cpcity, progrmmes, novti ecomic s enhnced growth reserch not y met if n cresgly lrge group will y fer y refr will not recover pplicti cuse ctivities s undertken. s fi ndgs suggest, prticulr, mjity will not ble identify new EU Memr Sttes s ctivities next few yers ir would enble fundg wy out cover strg higher centive percentge direct both, ntil levels. rk y will 40% ly s recover direct 2010 wrds t s fl t opposed rte n even 60% vilble lower rte now subsequently, possible my thret Europe s positi terms globl competiti hrm fi eld reserch novti. furr emphses, nlys ree, current experience re FP7 ctrcts/grnts prticulrly e recovery tkg ny decis der void fl t rtes ny potentil direct s NSF fundg, ddvntge. (US higher fundg percentge, fundg sttus both direct direct s reveled ). by Given, furr suggests providg th help implement costg. its respse lso re-ffi rms its positi Commsi lredy mde Green Pper Perspectives (2007) Reserch move wrds Are: New cost fundg reserch ed by externl fundg underp gencies sustbility n essentil cditi reserch msis. role unomy ccountbility cditis showed underp unomy implementti e costg. Universities greter unomy, especilly room legl deci mkg mtters, underst hve s costg, hve pproprite mngg th struments, A lck unomy cn, h, freedom. obstcle implementg costg. n bility humn resources fl uence, fcilities exmple, t stitutil deci-mkg ols identifi level, cti mkes it less t vitl h. hve 9

5 Executive summry recommendtis 1 prticiptg used collected see wher dt degree come unomy cost mde structure, difference exple university s hyposes put wrd generl policy debte some unomy fundg. To unomy nlyse furr reltiship sustbility ggregte legl unomy dex n ws bs clculted 8 fcrs tkg ws ccount cstructed limittis imposed. dicte tl unomy unomous sce dt tter ble ttrct funds sources ttrct unomous terntil fundg. pln ble pilot furr smple exple th lrger fi rst smple step s dicrs could m bs unomy identifyg nchmrkg. ir If unomy side e co. side, To n truly ccountbility ccountble, qulity hve show wht fulfi l y trgets, hve demstrte public privte fundg. Full costg de essentil ols e prove funders, students, txpyers society cn t lrge key pillrs wht ir ccountbility. mey spent. It e ccountbility reveled rules procedures re limitg rk unomy reptg procedures. ledg re complex bureucrtic course, pproprite wys showg expenditure, public dt grg privte fundg. reptg But received mount fundg, mounts exmple, received, s fundg proptil progrmmes prticipti tke requirements. ccount th ir rules re fundg dictis, under generl, requirements ccountbility o complex. umbrell fi ndgs show complex tter pro procedures do crect not necessrily received fundg. use A over-relince university s fl exibility cn fundg restricted sources. by n Competitive prticulr s fundg ctivities sources wheres fundg lump sum ternlly block grnt ccdg llows university its shift resources s. Thus, o much relince strtegic fundg unomy. sources clls effectively n open limits dcussi th sue rechg right blnce unomy troducg ccountbility stricter rules. sted simply Complexity Full implemented costg ppropritely complex process ccdg hs specifi hs c stfy s numr ctext university. It stkeholders, enough ccommodte it hs ll fl exible se robust s ols through dmtrtive provi cpcity. ree, pproprite imptnt mselves hve lg it term designg gols ir multiple purposes but it md not when mde diffi cult thn necessry. Full costg end mens itself. chieve cert ends not n One complexity fcr signifi costg cntly creses diverse requirements estblhed ensure externl ccountbility. fundg Ech, scheme imposes (sometimes cfl fundg rules stitutis mke it diffi cult ictg) m estblh well designed processes. Th cfusi ntil, clls codti terntil fundg Educti Reserch community Higher exmples st prctice., its prt, sh willg ct s ctlyst th process. 10 Fncilly Sustble Universities Executive Summry recommendtis

6 Recommendtis Recommendtis Strt Underst process complexity costg. stkeholders n tke ccount multiple purposes se fcrs costg overll design. requirements 3. Weigh build wness up n se outle nefi ts multiple nefi university. ts implementg costg 4. Use costg s n tegrted strtegic ol plnng deci-mkg. Recommendtis ntil governments Recogne Provide, technicl, dvy enhnced Humn Resource cpcity implement implementg costg.. costg 7. Grnt necessry unomy ct dependently. Recommendtis stitutis Wk Increse wrds wness coherent, termology ntil pply stitutil se terms level cstent multiple fshi. costg (e.g. through follow-up ctivities Modernti Agend nefi ts 10. Reserch Recogne Are policy vriti frmewks). sttus furr help bility implement enhnce costg bility mngg fundg. th 11. Furr Greter simplify dilogue rules nlyses both extg FP7 rules future prctices reserch how fundg y progrmmes. implemented relevnt stitutis fostered, llow volvg n representtives optimum grsp situti, chieve regultis effi ciency t 2010 dmtrtive review. procedures remove uncler cfl ictg Recommendtis funders stitutis ntil governments 12. Blnce fundg. ccountbility less complexity mti required 13. Wk ntil wrds level. coherent cditis externl fundg requirements 14. Move encourge wrds fundg externl funders cost move bs ctribute sme directi. sustbility Recommendti ll prties 15. identify term costg clculte ll direct dopted direct time ll g n stituti s st ctivities bility cludg s. 11