Cost Allocation Study, July 1, 1971 - June 30, 1972

Abstract

Our 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.