In recent years, schools of medicine (SOMs) have faced increasing revenue stream challenges, including greater competition for a consolidated and flattened pool of grant funding, limited ability to increase tuition, and decreases in state appropriations. In addition, 学术云顶集团40011官网正在经历成本结构上升和如何报销的不确定性, 最终促使他们重新审视自己的财务状况,并与他们的SOM合伙人仔细审查资金流动安排. 这些挑战促使SOM领导团队评估他们有限资源的分配和使用,并采取更严格的纪律, data-driven approaches to financing academic activities, 从而确保内部和外部利益相关者的资金与关键任务活动保持一致.
As SOMs have examined their existing methodologies for investing general funds1 in departments and programs, several themes have emerged:
- Allocations of funding do not accurately reflect faculty or department effort in core mission areas.
- Distribution methodologies are unclear and often based on historical negotiations.
- Funding is misaligned with institutional priorities and initiatives related to teaching and research.
- 对于这些资金的预期用途或最佳用途,SOM和部门领导之间往往没有共同的理解.
Transitioning from a negotiation-based, 将主观分配方法与明确的数据驱动方法相结合,有助于确保资源得到适当使用,并与SOM的学术优先事项保持一致.
DEFINING A NEW APPROACH
订正的办法必须以一套明确阐述的分配原则为基础,这些原则界定了将分配一般资金的活动类型. 这些原则应该是持久的,并且与组织的业务目标保持一致. Once allocation principles are defined, specific methodologies can be developed that objectively distribute funding to departments. 修订后的方法必须反映高级管理人员的战略方向,并具有足够的灵活性,可以随着高级管理人员优先事项的变化而改变. Key questions and considerations for defining a revised approach are shown in Table 1.
An approach recently developed by ECG and an SOM client partner is shown in Figure 1. 该方法以公式化的方式将资金与SOM的关键优先事项保持一致,公平地认可所有部门的教师努力和其他费用. SOM领导团队考虑了表1中提出的问题,并确定了提供机构支持的几个领域, including faculty effort related to teaching, research, service/development, and department administration. 拨款也提供与部门和教育行政有关的非教员和基础设施费用.
该模型利用公开可用的基准和内部开发的特定类别假设的组合来评估教师的努力和基础设施费用. 然后,拨款作为整体拨款分配给各部门,供部门主席酌情使用,以实现目标, objectives, and expectations of the department and the SOM. Sample approaches for selected categories are described below.
Didactic Teaching
教学努力是根据课程和注册者的数据来确定的. Faculty hours are converted to didactic teaching FTEs, which are then valued using benchmarks from the AAMC Faculty Salary Report.
Clinical Teaching
临床教学工作所需的见习人员是使用内部开发的假设每个学生每周接触小时数来确定的. 报告的学生注册和实习时间(以周为单位)由注册主任提供,并用于确定总教学时数. Faculty hours are converted to clinical teaching FTEs, which are then valued using benchmarks from the AAMC Faculty Salary Report.
Service/Development
An internal assumption is utilized, which distributes a fixed dollar amount per faculty FTE. 这一假设广泛地认可了教师对内部云顶集团承诺的努力,并为教师发展和继续教育提供了拨款.
Department Administration (Infrastructure)
行政支持人员与教职员工的标准基准比例在所有部门都得到了应用. This ratio is applied to the number of faculty members to identify support staff FTEs by department. Support staff FTEs are then valued using benchmark-based compensation.
SUCCESS FACTORS
协助全国各地的客户设计更现代的资源分配方法, we have identified the following success factors to make this cultural and financial transformation:
Key Stakeholder Engagement
Given the importance of these general funds to departments, 必须在整个方法开发过程中采取适当的措施,以确保涉众的参与, promote confidential but effective feedback, and address sensitivities to potential changes in support levels. Based on our experience, 我们建议SOM领导层通过委员会或工作组结构,让主要教员和管理人员参与制定修订后的方法. 我们还建议与部门领导和不直接参与开发过程的教职员工进行定期更新,以促进对修订方法的理解和认可.
Implementation Planning
经修订的分配方法将导致各部门可动用的财政资源发生变化, some of which may be significant. 我们建议som采用分阶段实施的方法,以减轻历史上资金过剩或不足的部门的资金波动. As needed, 应制定特定部门的业务计划,以确保资金减少的部门不会影响学术使命的实现,并确保获得额外资金的部门将其投资于批准的项目和倡议.
Ongoing Management and Evaluation
所制订的分配方法必须每年加以审查和更新,并加以调整,以反映现有一般资金的数额. In addition, each year, SOM领导团队应讨论表1中提出的关键问题,并重新审查资金的预期用途, the type of expenses and activities supported, and the funding approach utilized. 这确保了高级管理人员的一般资金投资与本财政年度的优先事项和财务现实保持一致.
The establishment of a robust and objective resource allocation
methodology for general funds requires minimal investment for an SOM but yields significant benefits.
LOOKING AHEAD
为一般资金建立一个健全和客观的资源分配方法需要最少的管理投资,但产生显著的效益. A well-defined and formulaic distribution approach will:
- Demonstrate a rationale for and fairness in supporting the academic activities of departments.
- Improve the transparency of and reasoning behind management decisions.
- Enhance accountability for resources provided by the state and/or parent institution.
- Assure clinical partners that funding is data-driven and linked to mission-critical activities.
重新定义SOM的投资策略,并将主要收入来源与关键任务活动结合起来,将确保组织为长期的学术和财务成功做好准备.
Footnotes
- 1.
General funds commonly include one or more of the following: tuition, state appropriations, facilities and administrative (F&A) funds, and other discretionary dollars.
Published May 4, 2017