Activity Based Costing Model (18-19 Condensed Version)
College | Instruction | Administrative Support | Academic Technology | Service to the Major | Special Needs | GI 2025 | Total ABC Model Allocation |
AGR | 1,962,854 | 703,881 | 89,723 | 164,340 | 957,334 | 39,755 | 3,917,887 |
BSS | 10,165,951 | 2,235,119 | 328,055 | 788,310 | 334,925 | 205,899 | 14,058,258 |
BUS | 6,046,869 | 1,219,436 | 144,462 | 486,900 | 178,674 | 122,472 | 8,198,813 |
CME | 8,557,968 | 1,663,691 | 224,765 | 612,720 | 203,844 | 173,331 | 11,436,319 |
ECC | 5,662,859 | 1,086,221 | 300,955 | 481,500 | 359,210 | 114,694 | 8,005,440 |
HFA | 7,702,577 | 1,584,217 | 368,198 | 232,470 | 711,076 | 156,006 | 10,754,545 |
NSC | 9,274,493 | 1,864,349 | 652,588 | 419,760 | 2,002,450 | 187,843 | 14,401,483 |
Total Colleges | 49,373,571 | 10,356,914 | 2,108,747 | 3,186,000 | 4,747,513 | 1,000,000 | 70,772,745 |
College | FTES Targets | Salary Index | T/TT Faculty Headcounts | Major Headcounts (Pri+Sec) | Academic Technology Index |
AGR | 603 | 1.05 | 17 | 913 | 1.75 |
BSS | 3,859 | 0.92 | 102 | 4,380 | 1.00 |
BUS | 1,700 | 1.25 | 42 | 2,705 | 1.00 |
CME | 2,644 | 1.00 | 76 | 3,404 | 1.00 |
ECC | 1,416 | 1.22 | 45 | 2,675 | 2.50 |
HFA | 2,475 | 1.15 | 80 | 1,292 | 1.75 |
NSC | 3,071 | 1.04 | 96 | 2,332 | 2.50 |
| 15,769 |
| 458 | 17,700 |
|
ABC Notes
Model Initialization
The Activity Based Costing Model uses the campus annualized FTES target 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 WI/Z Capstone 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.
Administrative Support Allocations
Dean's office allocation: $420,240 + $50 per FTES; Department allocation: $420 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.
GI 2025 Base Allocations
$1M in additional GI 2025 dollars are allocated this year based on the instructional allocation percentage in Section 1 of the model. These are new base dollars allocated from the Chancellor's Office.
FTES Targets
FTES Targets were determined based on averaging the last 4 years of FTES trends in each college, and applying the average percentage on the prior-year actual FTES. The targets were adjusted to align with our collective campus target.
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.