A computer model has been developed for the purpose of allocating funds, by department, within a university. This model categorizes each class as one of three types -- lecture, problem solving, or laboratory. A standard class size is assigned to each type -- 40, 25, and 10 respectively. Combining the previous years head count for each class with the credit-hour value of each class, a faculty position count for every department is generated.
Administrative positions, staff positions, operating expense, and operating capital funds are calculated using various combinations of factors involving student credit hours, faculty positions, and class type. Factors used by the model were derived from historical averages as reported in the requisite literature. These factors are generally alterable by user input to meet the general requirements of the institution. Faculty salary figures were taken from the Oklahoma Salary Survey for 1984, and staff salary figures from the Career Service Salary Plan used in the State of Florida.
A frequently used computer program, Lotus 1-2-3, was used to implement the model. This software package is a spreadsheet that offers limited programming capability through a facility called "keyboard macros." This function allows a transparent operation for the user; he/she simply responds to program prompts and receives a printout of model outputs.
The model was verified by testing it against an actual allocation involving the College of Arts and Sciences at the University of Central Florida. The pilot study was used as a means of verifying the model's reasonableness as a budgetary tool. The model-generated allocation mix was used to apportion the actual allocation for 20 departments within a college. A study was undertaken to compare and analyze differences between actual and model-generated figures. Where large variations existed, an analysis was performed to determine the cause.
This model represents a step toward incorporation the concepts of fixed and variable costs into the internal allocation process and encourages the use of personal computers to assist in budgetary planning.
| Identifer | oai:union.ndltd.org:ucf.edu/oai:stars.library.ucf.edu:rtd-5753 |
| Date | 01 January 1985 |
| Creators | Clark, Ann |
| Publisher | University of Central Florida |
| Source Sets | University of Central Florida |
| Language | English |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | Retrospective Theses and Dissertations |
| Rights | Public Domain |
Page generated in 0.0017 seconds