Implementation of full costing at TU Dresden

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1 Implementation of full costing at TU Dresden Matthias Winker Dresden,

2 Need for Full Costing (on the basis of Cost Accounting) Internal Information and Controlling Reporting faculties, administration, central units, rectorial board; Basis of calculation, e.g. for programmes and projects; New University Management Approaches in Saxony: All costs are attributed to the products Teaching, Research and Other Services ; Third-Party Funding / 7 th Framework Programme (FP7): Choosing a cost model: Find out if transition to full costing is sensible or maintain additional cost model plus specific flat rate.

3 Need for Full Costing (on the basis of Cost Accounting) more EU State-Aid Framework: Relevant for HEI since ; Distinction of economic and non-economic activities for accounting and determining the full cost of economic activities; All of the state aid for non-economic activities of the research institution shall be rated as state aid, unless a clear distinction can be made between the nature of activities (economic and non-economic), their costs and financing. Tax Legislation in Germany: Tax liability for industrial and commercial companies.

4 Full Cost Model Development How we have started Comparing different Approaches and Models in Germany and EU Decision for Model Development at TUD Starting point: FC-Model based on University Finance Statistics Analysis of Advantages and Disadvantages Development of a FC-Model on the basis of Cost Accounting Overhead rate: a) University-Average b) Sorted by external funder c) Sorted by external funder by the faculty d) Options of Adjustment Analysis of Advantages and Disadvantages and getting a certification (audit) for it

5 Overhead rates by faculties and third party funder

6 Full Costing Aim and Approach (1) Aim: full cost determination at cost unit area level teaching (study programmes) and research (e.g.: externally funded projects) with respect to internal and external requirements Base data to start with : actual data (IST) for finance and human resources Imputed costs where actual data (IST) are unavailable (e.g.: for some state financed staff, expenses for buildings)

7 Full Costing Aim and Approach (2) Approach: Allocation of direct costs to cost centres and externally funded projects; Detailed step-by-step procedure to determine indirect costs using allocation formulas; Full costing and as a result calculation of an average surcharge rate (overhead rate) of TU Dresden or for each discipline for accounting and calculation purposes.

8 (Full) Cost Accounting 3 pillars of cost accounting COST TYPE ACCOUNTING personnel material and other costs rents depreciations direct costs COST CENTRE ACCOUNTING SUB cost centres the university management team, central university administration, central units MAIN cost centres chairs, institutes, scientific units direct costs indirect costs indirect costs COST UNIT ACCOUNTING

9 What we really need! Full costing at TU Dresden on the basis of cost acounting and as a basis of calculation for economic activities. Sub-task 1: Classification of externally funded activities at universities. Sub-task 2: Distinction between economic and non-economic activities using a testing scheme with due regard to fiscal aspects.

10 Full Cost Accounting Cost Unit Structure State Law (new HE management approaches) Teaching Research and development of artistic activities Service not related to teaching and research Financing Self financing / budgetary funding Third party / external funding Cost accounting (separation of economic and nonecon. activities) Non-econ. activity Econ. activity Tax law Legal duties (Hoheitsbereich) Asset management Business enterprise (BgA) Turnover tax USt Not taxable under the system and no exemptions Right to choose Taxable under the system and no exemptions 0% / 7% / 19% Corporation tax (trade tax) KSt GewSt Not taxable under the system and no exemptions Exempt from taxation Subject to tax

11 Sub-Task 1: Classification of Externally Funded Projects and Activities (1) Public Third-Party Funding - (Voluntary) aid; - By the Federal Government and the Länder; - For covering the expenditure of the beneficiary; - For indiv. projects that can be defined in terms of their subject area & finances; - The collateral clauses under public law apply. Teaching Education - Apprenticeship, training or studies - to pursue a profession in the future. Further education - Education, training; - While pursuing a profession. Continuous training - Activities for maintaining vocational knowledge and skills; - Adaptation to keep up with the development of a profession not currently pursued.

12 Sub-Task 1: Classification of Externally Funded Projects and Activities (2) Research Co-operation - At least two partners; - Joint development of a project; - Joint implementation of the project; - Sharing risks and benefits; - The partner may have the results transferred to them, and/or be granted the rights to use the results (exclusive or non-exclusive); - The partner may also be granted an option to acquire the results and/or the rights to use the results. Contract Research - Research requested by a third party; - Contract research under private law; - To obtain predominantly new scientific results; - Minimum or no utilisation of well-established scientific knowledge.

13 Sub-Task 1: Classification of Externally Funded Projects and Activities (3) Research Service - Research requested by a third party; - Contract research under private law; - To use predominantly well-established scientific knowledge; - Minimum or no new scientific knowledge is obtained; - E.g. consulting / advisory service, analyses. Donation - Voluntary contribution; - May take various forms - payment, gifts in kind, service and time donations (volunteering); - For religious, scientific, non-profit, cultural, economic or political causes; - Without return consideration.

14 Sub Task 1: Classification of Externally Funded Projects and Activities (4) Sponsoring - To support financially or through the provision of products or services; - By a corporate entity; - To support individuals, groups and/or organisations; - In sport-related, cultural, religious, scientific, social, ecological or similarly significant socio-political fields; - Pursuing corporate objectives of advertisement or public relations. Licences, Patents - Granting of exclusive or non-exclusive (or simple) rights to use (licences); - Transfer of patent rights (sale); - From own HE basic research (under public law); - Contract research under private law. Renting of Infrastructure (Leasing) - Of real estate; - And/or rooms/buildings.

15 Sub-Task 2: Testing Scheme for Externally Funded Projects and Activities (1) Trennungsrechnung Steuerrecht 4 public third party funding ja Forschung, nicht wirt. Hoheitsbetrieb Werden die Mittel für die Forschung eingesetzt? nein nicht lehr- und forschungsbez. Dienstleistung, nicht wirt. Handelt es sich um eine gewerbliche Tätigkeit? nein ja Hoheitsbetrieb BgA (KSt, KapESt, GewSt) teaching & education ja Lehre, nicht wirt. Hoheitsbetrieb Handelt es sich um Lehrtätigkeiten, die für das Ziel der Aus-, Fort- oder Weiterbildung unverzichtbar sind? Diese Tätigkeiten müssen in Modul- bzw. Lernzielbeschreibungen näher definiert sein (Lehrplan, Studien-, Prüfungsordnungen). nein Lehre, wirt. 1 Existiert ja für diesen Bereich eine Satzung i. S. des 60 AO? nein Werden die Einnahmen überwiegend zur Deckung der Kosten verwendet? Werden die Einnahmen überwiegend zur Deckung der Kosten verwendet? ja nein ja nein BgA (umsatz- und ertragsteuerfrei) BgA (ermäßigte USt, ertragsteuerfrei) BgA (umsatzfrei, KSt, KapESt) BgA (USt, KSt, KapESt)

16 Sub-Task 2: Testing Scheme for Externally Funded Projects and Activities (2) Trennungsrechnung Steuerrecht 4 research cooperation nein Forschung, nicht wirt. Hoheitliche Beistandsleistungen 6? ja Hoheitsbetrieb nein Kooperationspartner ist ein Unternehmer i.s.d. Art Buchst. a) oder b) des Beihilferahmens? ja Forschung, wirt. 1 Gehen die Ergebnisse 5 auf den Partner über ODER erhält der Partner ein Nutzungsrecht (exklusiv oder nicht exklusiv) an den Ergebnissen 5? ja nein BgA (USt, KSt, KapESt, GewSt) Prüfung Klassifikation Spende oder Sponsoring

17 Sub-Task 2: Testing Scheme for Externally Funded Projects and Activities (3) Trennungsrechnung Steuerrecht 4 Auftragsforschung contract research ja Forschung, nicht wirt. Hoheitsbetrieb Erfolgt durch den Auftraggeber eine Weitergabe von Zuwendungen UND gelten auch für die Hochschule (als Letztzuwendungsempänger) die öffentlich-rechtlichen Nebenbestimmungen 2? nein Forschung, wirt. 1 Gehen die Ergebnisse 5 auf den Auftraggeber über ODER erhält der Vertragspartner ein Nutzungsrecht (exklusiv oder nicht exklusiv) an den Ergebnissen 5? ja nein BgA Auftragsforschung (USt) Der Forschungscharakter des Projekts ist durch den durchführenden Forscher in möglichst allgemeinverständlichen Worten zu dokumentieren!!! Prüfung Klassifikation Spende oder Sponsoring Forschungsdienstleistung research services Erfolgt durch den Auftraggeber eine Weitergabe von Zuwendungen UND gelten auch für die Hochschule (als Letztzuwendungsempänger) die öffentlich-rechtlichen Nebenbestimmungen 2? ja nein Forschung, nicht wirt. Forschung, wirt. 1 Gehen die Ergebnisse 5 auf den Auftraggeber über ODER erhält der Vertragspartner ein Nutzungsrecht (exklusiv oder nicht exklusiv) an den Ergebnissen 5? ja nein Hoheitsbetrieb BgA Forschungsdienstleistungen (USt, KSt, KapESt, GewSt) Prüfung Klassifikation Spende oder Sponsoring

18 Sub-Task 2: Testing Scheme for Externally Funded Projects and Activities (4) Trennungsrechnung Steuerrecht 4 donations Lehre, nicht wirt. Spende für die Lehre, Forschung oder Sonstiges Forschung, nicht wirt. Hoheitsbetrieb nicht lehr- und forschungsbez. Dienstleistung, nicht wirt. sponsoring Lehre, wirt. 1 ja BgA (USt, KSt, KapESt, GewSt) Sponsoring für die Lehre, Forschung oder Sonstiges Forschung, wirt. 1 Handelt es sich um eine aktive Werbetätigkeit 7? nicht lehr- und forschungsbez. Dienstleistung, wirt. 1 nein Vermögensverwaltung (ertragsteuerfrei, Wahlrecht 8 für USt) licensens, patents Es liegt eine Lizenzeinräumung bzw. ein Patentverkauf aus der eigenen (hoheitlichen) Grundlagenforschung vor. Forschung, nicht wirt. Die Zahlung erfolgt für die Übertragung der Rechte aus dem Patent (Verkauf) ODER für die Einräumung eines exklusiven (ausschließlichen) Nutzungsrechts? ja nein BgA (USt, KSt, KapESt, GewSt) Vermögensverwaltung (ertragsteuerfrei, Wahlrecht 8 für USt)

19 Sub-Task 2: Testing Scheme for Externally Funded Projects and Activities (5) Trennungsrechnung Steuerrecht 4 renting of infrastructure Es handelt sich um eine Vermietung von Infrastruktur. nicht lehr- und forschungsbez. Dienstleistung, wirt. 1 Vermietung erfolgt langfristig (> 6 Monate) UND ohne unübliche Sonderleistungen 3 ja nein Vermögensverwaltung (ertragsteuerfrei, Wahlrecht 8 für USt) BgA (USt, KSt, KapESt, GewSt) other activities Alle übrigen Tätigkeiten nicht lehr- und forschungsbez. Dienstleistung, wirt. 1 Hoheitliche Beistandsleistungen 6? ja nein Hoheitsbetrieb BgA (USt, KSt, KapESt, GewSt) 1 Grundsatz: Marktpreis; sofern nicht ermittelbar (z.b. kein Markt vorhanden) Vollkosten mit Gewinnzuschlag 2 NKBF 98, ANBest-P, ANBest-GK, BNBest-BMBF 98, ANBest-P-Kosten, ANBest-I, FinSt-HZ 3 unübliche Sonderleistungen = besondere Ausstattung der Räumlichkeiten (z.b. mit hochwertigen Laborgeräten) oder bestimmte Dienstleistungen (z.b. Reinigung oder Bewachung der 4 Steuerfreiheit und Steuerermäßigung sind im Einzelfall zu prüfen. 5 Ergebnisse sind alle Erkenntnisse, Erfindungen (Patente), entwickelte Gegenstände, Verfahren und Rechenprogramme, die bei der Durchführung des Projekts entstehen und in Aufzeichnungen festgehalten sind oder die für den Vertragspartner in anderer Form verfügbar sind. Zu den Ergebnissen zählen ebenfalls deren Beschreibungen und die hierbei hergestellten Aufzeichnungen, Versuchsanordnungen, Modelle und Baumuster (Prototypen) in allen Entwicklungs- und Fertigungsphasen. 6 Tätigkeiten für den hoheitlichen Bereich des Leistungsempfängers (Hochschule) 7 z.b. Link auf Seite des Sponsors auf Internetseite, Anzeigenwerbung (Produkthinweis) in Hochschulzeitschrift etc., Anbringen von Banderolen während eines wiss. Kongresses 8 Wahlrecht beinhaltet keine Beschränkung auf bestimmte Unternehmensteile bzw. Umsätze; bezieht sich auf das gesamte Unternehmen der Hochschule (OFD Niedersachsen vom

20 Full Cost Accounting Overall Model for Cost Centre and Cost Unit Accounting (English translation) sub cost centres main cost centres cost units central university management, central units BV HNF km central university management, central units allocation formula: BV... employments HNF... major useful area chairs... number of chairs km imputed rent BV, km HNF BV, HNF, km BV, HNF, km faculty/ subject area students institute BV HNF chair BV HNF chairs BV HNF chairs students external funding expenses external funding expenses allocation to cost unit t&r (e.g. using time portions, cov. sheet) allocation steps 1,2,3 allocation steps 4,5 allocation step 6 teaching (teaching unit) Study programmes research & transfer allocation step 7

21 Full Cost Accounting Cost Centre Accounting Incremental Allocation - Step 1 Allocation of centrally managed operating expenses on the basis of the imputed rent. Incremental Allocation - Steps 2 and 3: Allocation of the administration, central and other units of TU Dresden on the basis of the number of employees, major usable floor space and students. Incremental Allocation - Steps 4 and 5: Allocation of cost centres of the institutes and the Dean s offices using the apportionments defined by the Dean and also internal clearing within the faculties / subject areas.

22 Full Cost Accounting Cost Unit Accounting Incremental Allocation - Possible Future Step: Allocation of costs for the budgetary personnel to cost units, e.g. using time portions (are treated as direct costs as in EU projects). Incremental Allocation - Step 6 Allocation of remaining costs of the chairs (depreciations, other costs etc.) e.g. using time portions. Currently using the average values of the faculties / subject areas collected in 3 semester surveys for all professors 10 years ago. Incremental Allocation - Step 7: Calculation of the programme costs using the teaching amounts.

23 Full Cost Accounting - Results Costs of the Cost Units Split of Economic and Non-economic Activities 3-year average (in Mio. Euro) research, economic education, noneconomic research, non-economic

24 Need for Separating Teaching and Research (Cost & Time Allocation) For the sake of pre-calculation (budgeting) which is as exact as possible; To verify incurred costs (reporting); For improved pre-calculation in future. -> In other words: for the full implementation of cost unit accounting.

25 Full Cost Accounting Cost & Time Allocation Total Costs of the Cost Units 3-year average (in mio. Euro) Full costs Part allocated with chosen method (time estimation)

26 Various Methods for Distributing Costs to Cost Unit Areas - Teaching and Research

27 Allocation of Teaching & Research: 2. R&D Coefficient vs. Cost Accounting internal cost accounting AY 2007/2008 survey 2003 cost units teaching research of this not ext. fund. / ext. fund. GLF basic predominantly allocated group R&D coefficient las t modified diff. CA CC designation total res. of courses 2003 survey 01 SA Maths 63,7 36,3 29,3 7,0 MN 39,1-2,8 02 SA Physics 47,1 52,9 21,7 31,2 MN 39,1 13,8 03 SA Chemistry 56,7 43,3 21,2 22,1 MN 39,1 4,2 04 SA Psychol. 58,8 41,2 31,4 9,8 MN 39,1 2,1 05 SA Biology 73,3 26,7 17,3 9,4 MNW 39,1-12,4 06 fac. Phil. 62,3 37,7 32,4 5,3 SLK 25,3 12,4 07 fac. Ling.Lit.Cult. 62,8 37,2 30,9 6,3 SLK 25,3 11,9 08 fac. Ed.Sc. 57,4 42,6 34,0 8,6 means SLK,WiWi 29,8 12,9 09 Law fac. 60,1 39,9 37,6 2,3 WiWi 34,2 5,7 10 fac. Ec.Sc. 58,4 41,6 29,5 12,1 WiWi 34,2 7,4 11 fac. Comp. Sc. 67,2 32,8 18,9 13,9 MN 39,1-6,3 12 fac. El.Inf.T. 54,8 45,2 14,4 30,8 ING 42,0 3,2 13 fac. MechEng 52,1 47,9 19,9 28,0 ING 42,0 5,9 14 fac. CivEng 58,2 41,8 17,5 24,3 ING 42,0-0,2 15 fac. Architecture 82,2 17,8 11,1 6,7 ING 42,0-24,2 16 fac. TranspSc 68,5 31,5 13,1 18,4 ING 42,0-10,5 17 SA Forestry 69,8 30,2 12,3 17,9 AFEW 36,0-5,8 18 SA Hydrosciences 60,4 39,6 10,0 29,6 ING 42,0-2,4 19 SA GeoSci 66,7 33,3 20,2 13,1 means ING,MN 40,6-7, BIOTEC 46,2 53,8 27,7 26,1 MN 39,1 14, CIS 69,9 30,1 27,7 2,4 WiWi 34,2-4,1 SLK ling. and cult.stu., arts, theory of art., sport WiWi - legal, econ. and social sci. MN - mathematics and natural sciences AFEW agricult., forestry and nutrit. Sciences ING engineering sciences

28 Various Methods for Distributing Costs to Cost Unit Areas - Teaching and Research

29 Allocation of Teaching & Research: 3. Allocation on the Basis of Teaching Loads Excerpt from the framework manual (new HE managem.- NHS) teaching Allocation on the basis of teaching loads or allocations (in %) research Scientific personnel Professors 50,0 50,0 Research Fellows (Councils) 50,0 50,0 Research Fellows on time limited app. 25,0 75,0 Teachers for part. tasks 100,0 Non-academic personnel Administrative staff 50,0 50,0 Library staff 50,0 50,0 Technical personnel 25,0 75,0

30 Various Methods for Distributing Costs to Cost Unit Areas - Teaching and Research

31 Allocation of Teaching & Research: 4. Time Estimation (English translation) Cost centre sample chair (123456) with cost unit information cc/cu/proj non-econ. non-econ. (GLF) non-econ. (DM- Projekte) econ. (DM projects) non-econ. econ. sample chair cost type no./ teaching self-fund. research ext. fund. research ext. fund. research non t&r serv. non t&r serv. rev typ no. cost/rev. types costs/rev. %* shares shares shares shares shares shares ACT. - pers. costs 511,13 0,12 overh. / material costs, GWG 6.914,58 1,62 rental costs ,16 12,59 depreciations ,99 15,47 imputed earnings HSL ,09 17,12 imputed earnings res.fell. lim ,65 32,54 imputed earnings admin. pers ,72 6,02 imputed earnings techn. pers ,65 14,52 direct cc costs ,97 100,00 indirect cc costs ,19 cc costs total ,16 *) Percentages refer to primary cost and primary revenue totals.

32 Various Methods for Distributing Costs to Cost Unit Areas - Teaching and Research

33 Allocation of Teaching & Research: 6. Time Recording

34 Allocation of Teaching & Research: Requirements Minimum: Estimate of the percentage of time which statefinanced staff spend on economic projects (per year); Phase approach (TU Dresden): Estimate of the percentage of time which state-financed staff spend on economic projects (quarter of a year, month); Maximum: Full-time recording as for EU FP7 (day, hours).

35 Allocation of Teaching & Research: Requirements Which Approach? Which approach is the best? / is sufficient? / will be accepted by our scientists? - The best minimum approach is the approach, the external controller will certify! - The approach of changing phases of TU Dresden seems an accepted way.

36 Allocation of Teaching & Research: TU Dresden Model Prof. Mustermann HHJ 2009 Lehre Forschung n.luf-bez. DL nicht wirtschaftlich Fremdfinanzierung wirtschaftlich Fremdfin. wirtschaftlich BGA Eigenfin. Eigenfin. Serviceleistungen DFG-Sachb. CU 44/5-1, 5-2 EU-Contr GIF-Dt-Israleische Stiftung EU-Agreem: / Consiglio EU-Contr. G5RD-CT Alex.v. Humboldt-Stiftung SAB-Zuwend., 13083/2205 DFG-P.-Pausch. - Forsch.-Pool BMBF über Uni Jena BMBF über Biotype AG Vereinb. Endress+Hauser GmbH BASF AG Ludwigshafen Fraunhofer-Gesellschaft versch. Wirtschaftsverträge BASF AG SAB ü. Endress+Hauser UT Name Vorname VZÄ Mon. eigenfin. Personal (Lehre ergibt sich aus 100% abzüglich der eingetragenen Anteile für Forschung und nicht lehr- und forschungsbezogene sonstige Dienstleistungen) C. G. 1, % B. M. 1, % G. M. 1, % K. U. 1, % K. W. 0, % K. J. 1, %. fremdfin. Personal - zur Information - (Änderung der bereits hinterlegten Anteile NICHT möglich) B. A. 1, % B. A. 0, % B. A. 0, % B. Th. 1, % B. Th. 0, % D. A. 1, % D. A. 1, % F. Ph. 0, % F. Ph. 0, % Datum und Unterschrift des Kostenstelleninhabers:

37 Level of Extension of Time Allocation (1) project-based revenues in ,2 1 0,8 0,6 0,4 0, % 100% 100% 100% 63% 67% 61% 55% 39% 30% 27% 21% Betrag Anz. Proj. Anz. KSt Anz. Fak.-KSt Proj. mit MWSt-pflicht Proj. mit MWSt-pflicht + EU-Proj. Proj. alle

38 Level of Extension of Time Allocation (2) Acceptance by Scientists

39 Contact data: Matthias Winker TU Dresden European Project Center (EPC) Tel.: +49 (0) Fax: +49 (0)

40 Thanks for your attention!

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