In Health Sciences disciplines, as in the entire spectrum of higher education, the largest single expenditure category is faculty and staff salaries. Very often, the percentage is 75 percent or higher. The basic fact of higher education serves to highlight the need for precision and care to the manner in which faculty and support staff salaries are allocated to programs. Thus, the cost allocation process must focus very carefully upon the study of how individual faculty and staff relate their professional effort toward the various programs of instruction, research, and service.
University of Minnesota. Office of the Vice President for Health Sciences.
Cost Allocation Study, July 1, 1981 - June 30, 1982.
University of Minnesota.
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