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Calculating the costs of Information
technology in higher education
Paul Bacsich, Sheffield Hallam University
£ + £ = £ ??
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“IT in T&L” work at SHU
Costs of Networked Learning [JCALT] Real Costs of (Admin) IT [JCALT] T&L Round Table [JCIEL] NLN Evaluation [FEFC] e-tools for the e-University [HEFCE] CETIS associate partner [JCIEL] Also GENESIS [TEN-TELECOM],
Upgrade [Obj 4], REMIT-MOE [ESF]
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CNL - Introduction...
CNL 1 - 1999 Funded by JCALT, run by SHU Outcome - the theory and identification
of the main issues
Further funding from JCALT - CNL 2 Aims to transform the theory into a
practical guide
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CNL1 outcomes Schema with the following features
Multi-level Multi-stakeholder Activity Based Costing in line with
Transparency Review guidelines Flexible allocation of overheads,
including consumption-based Planning model Course life cycle of 3 phases
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CNL2 Project Update...
Started August 2000 ABC Experts Contracted Research Team Active Faculty Engaged Interim Report Written Project Conclusion February 2001
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Activity Based Costing
General Ledger
Activities
Cost Objects
BudgetsBusiness costs
Attributes
Function
Process
Normal
Reallocate
DirectResource Drivers
Cost Drivers
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Steps towards ABC
Identification of Processes and Activities Allocation of Time against Activities
(based on memory and records) Cost Driver Collection General Ledger Analysis Model Building Reporting
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Interim Thoughts Once engaged, participants enthusiastic! Links to IiP and EFQM should be explored Long time-scales are essential
plus the sustained effort to get the necessary depth of study
Project Team and Study Participants need to get along
Champion Essential to Open Doors - and the time to do it
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Real Costs of IT
6-month study ending Dec 2000 Tries to “do a CNL” for Admin IT Draft Final Report nearly ready for
select release to critical readers
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RCIT - some outcomes
Same critique of conventional accounting as in CNL: need for ABC, stakeholders, etc
Need softer measures of cost-benefit Life-cycle issues and costs Another 3-phase model to parallel CNL:
Plan/Procure, Install/Operate, Enhance/Decommission
More quantitative info than in CNL1
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TLT Round Table Costs are only a part of the issue Change management is key Round Table a particular approach (US)
Participative Co-chairs Allow refuseniks
Trialling this at SHU, UoS and TSC Need to establish a baseline - so survey
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Get in touch... I will be around for the rest of the
conference After the conference you can get hold of
our team via [email protected] Check out the project web sites at
www.shu.ac.uk/virtual_campus/cnl and www.shu.ac.uk/tltrRCIT site coming “real soon now”
