The Accounting Model for Costs at Higher Education Institutions

SUHF made in November 2007 a recommendation for its members to implement a new accounting model for direct and indirect costs.

The accounting model has been developed during 2007-2008 and aims to create a model that will offer simple but nevertheless equitable and cost-effective assistance for sound internal management and monitoring and also help to provide the reliable information required for administrative decisions and review.

The model is intended to provide accurate accounts and calculations and also to enable better monitoring of full coverage of the costs of various activities within the higher education institutions. The model also gives researchers a more reliable conception than before of the kind of costs that can be ascribed to their projects. This involves a major change in the principles for the management of indirect costs and is based on the principle of apportioning all revenues and expenditure within an organisation among the cost-bearers and in relation to the direct costs. The model is simple, clear and transparent and will at the same time, if uniformly applied, increase the possibility of making comparisons between different operations and different years. SUHF will continue the development work on the accounting model.

On the right hand side of this page you will find information in English on the model and several of its component parts.


For further information please contact Lena Törnborg