Browsing by Subject "Cost allocation"
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Item Cost Allocation Study Appendix Section, July 1, 1971 - June 30, 1972(University of Minnesota, 1972-11-15) University of Minnesota. Office of the Vice President for Health SciencesThis is an appendix section relating to the University of Minnesota Health Sciences Cost Allocation Study report. This section includes selected materials from the working papers as used by the participating units, Some of the materials contained are in draft stage and some information (student enrollment, e.g.) may differ slightly from the data in final form on Schedule VI of the Cost Study report.Item Cost Allocation Study, July 1, 1971 - June 30, 1972(University of Minnesota, 1972-11-15) University of Minnesota. Office of the Vice President for Health SciencesOur study has been based on Guidelines for Academic Health Center Cost Allocation Studies, the official methodology for a fourth round of national cost studies involving 40 academic health centers and health educational organizations across the country. The study is based primarily on individual effort reports from all Health Sciences units and the educational linkages of four major affiliate hospitals. Effort reporting by faculty, professionals and others is basic and central to cost studies because over 80% of the costs within academic health centers are based upon wages and salaries. Established procedures and routines are included to identify costs to programs for supplies and equipment as well as indirect costs for all units. The total picture thus includes an analysis of all health center costs on a unit by unit basis which are required to carry out quality programs for the education of health science professionals.Item Cost Allocation Study, July 1, 1981 - June 30, 1982(University of Minnesota, 1982-12) University of Minnesota. Office of the Vice President for Health SciencesItem Highway Cost Allocation and Determination of Heavy Freight Truck Permit Fees(Minnesota Department of Transportation, 2012-07) Gupta, Diwakar; Chen, Hao-WeiMinnesota Department of Transportation (MnDOT) and other state DOTs periodically carry out studies to assess how highway construction and maintenance (HCM) expenditures ought to be attributed to various vehicle classes. In parallel, each vehicle-class’ contribution to revenues from fuel and excise taxes and permit fees are calculated. Although, the latter are determined by the state legislature, the cost-to-revenue ratio helps inform MnDOT if changes to policy could be justified. A variety of methods have been developed to apportion HCM costs to different user classes. The purpose of this study was to evaluate pros and cons of different HCA methods and to identify/develop a methodology best suited for conditions in Minnesota. Researchers also carried out a highway cost allocation study (HCAS) using the latest data from Minnesota. In addition, the methodology developed in this project can be used to evaluate damage costs to the road system from permitting more than 80,000-lb gross vehicle weight trucks on Minnesota roads and the users’ willingness to pay for such permits.Item University of Minnesota Health Sciences Cost Allocation Study, July 1, 1985 - June 30, 1986(University of Minnesota, 1986) University of Minnesota. Academic Health CenterIn 1971-72 the University of Minnesota Health Sciences participated in an extensive nationwide Cost Allocation Study with forty other academic health centers. This study was updated in 1973-74, 1977-78, 1981-82, 1983-84 and now for 1985-86.