Kendall 106
530-898-6101
academicaffairs@csuchico.edu

Regular Hours
8 a.m.–5 p.m.
Monday–Friday

Mailing Address
Provost and Vice President for Academic Affairs
400 W. First St.
Chico, CA 95929–0110

Activity Based Costing Model (19-20 Condensed Version)

**ABC College Allocations**
College	Instruction	Administrative Support	Academic Technology	Service to the Major	Special Needs	Faculty Professional Development	GSIs	Total ABC Model Allocation
AGR	2,172,100	736,753	92,966	173,700	1,058,996	10,200	125,758	4,370,473
BSS	10,706,887	2,341,691	334,401	773,280	255,107	58,800	447,680	14,917,846
BUS	6,580,350	1,247,943	142,714	486,540	156,852	23,400	272,060	8,909,859
CME	8,712,714	1,686,524	219,578	589,500	163,008	40,800	353,762	11,765,887
ECC	6,112,682	1,152,657	315,035	501,840	261,708	26,400	237,509	8,607,830
HFA	7,627,499	1,723,882	395,720	244,260	663,917	40,200	371,205	11,066,682
NSC	9,363,123	1,911,314	647,436	430,020	1,837,746	52,800	463,706	14,706,144
Total Colleges	51,275,355	10,800,763	2,147,850	3,199,140	4,397,333	252,600	2,271,680	74,344,721

ABC College Allocations: 70% instruction, 15% administrative support, 3% academic technology, 4% service to the major, 7% special needs, 1% GI 2025

ABC Details

Model Initialization
The Activity Based Costing Model uses the campus annualized FTES target (actual FTES as of Sept 20, 2019) to compute base allocations which has been distributed across the colleges based on percent of contribution to prior-year FTES actuals (incudes trades), discussions with deans, and trend data. Projected FTES in the respective categories (GE, LD, UD, and Grad) are based on prior-year ratios applied to the current FTES target.

Instructional Allocations
Funding per FTES in each of the categories was computed using average prior-year actual faculty costs. An additional allocation for Writing Intensive courses recognizes the effects of an enrollment cap of 30 (rather than 50) in these courses; an enrollment of 50 would generate 10 FTES; enrollment of 30 produces 6 FTES.

Salary Index Multiplier
Funding per FTES in each of the categories is indexed based on actual faculty salary data by college. Uses tempered salary index (average between last year's and this year's). Eventual goal is to get to the Cognos-generated salary index, but do so incrementally.

Administrative Support Allocations
Dean's office allocation: $433,636 + $50 per FTES; Department allocation: $435 per FTES

Academic Technology (ATEC) Allocations
FTES * $85 * ATEC Index

Academic Technology (ATEC) Index
An index is used to reflect differential dependence on technology in the delivery of programs.

Allocation for Service to the Major
The major allocation recognizes the additional costs associated with serving the major, i.e. advising and departmental costs.

Special Needs Allocation
The Special Needs Allocation recognizes the high cost and/or special instructional requirements (not covered in other columns) of selected disciplines/majors. Allocations are based on a dean review and analysis of technology or lab support staff, special operating expenditures, and administrative agreements. Additionally, professional development allocations (using T/TT headcounts) are contained in these amounts.

FTES Targets
FTES Targets were determined using actual FTES taken on Sept 20 (census) with estimated trades applied.

T/TT Faculty Headcounts
Each college reported their T/TT headcounts. Chairs are included as faculty for this purpose.

Major Headcounts
Major headcounts are calculated using annualized primary and secondary major counts from the prior year.