Pricing Model

UNIVERSITY OF PITTSBURGH OFFICE OF FINANCIAL INFORMATION - RESEARCH/COST ACCOUNTING ENTITY 03 (SELF SUPPORTING & AUXILIARY) ACCOUNTS SAMPLE GUIDE
TO DETERMINE FULL OPERATING COSTS AND RELATED SERVICE/PRODUCT PRICING

A B C=A+B
Expense Category 1. Compensation: a. Medical Faculty b. Non-Med Faculty c. Research Associates d. Temp Fac & Res Associates e. Staff f. Senior Administration g. Temporary Staff h. Graduate Students I. FICA-Paying & Other Students j. Non-FICA-Paying & Other Students k. Other Employee Types l. Stipends & Other Nontaxable Pmts m. Compensation Cost Recovery Total Compensation 2. Non-Compensation: a. Supplies & Office Furniture b. Equipment Rental/Leasing c. Equipment Repairs & Maintenance d. Travel & Business e. Professional Services & Consulting f. Telecommunications g. Mail & Postage h. Printing & Publications I. Dues, Memberships & Subscriptions j. Utilities k. Facilities Maintenance/Alterations l. Moving & Relocation 3 m. Space Rental n. Purchases for Resale o. Financial Aid p. Insurance q. Taxes r. Other Operating 1 s. Depreciation 2 t. Indirect Costs (University Overhead ) Total Non-Compensation
Subcodes 5000 - 5098 5100 - 5198 5200 - 5298 5300 - 5398 5400 - 5478 5480 - 5498 5500 - 5598 5600 - 5698 5700 - 5748 5750 - 5798 5800 - 5818 5820 - 5878 5880 - 5888
Salaries & Wages
FB Rate Classification Med Fac Other Fac Staff Temp Staff Sr Admin Temp Grad-TR Temp N/A Temp N/A N/A -
FB Subcode 5901 5903 5905 5917 5907 5909 5917 5911,5913 5915,5916 5919 5917 N/A N/A
Fringe Benefits
Total -
N/A N/A N/A -
6000-6098 6200-6298 7100 - 7109 6300 - 6398 6400 - 6498 6600-6698 6700-6798 6800-6898 6900-6998 7000-7098 7110-7198 7200-7298 7300-7398 7400-7498 7600-7698 7700-7798 7800-7899 8100-8101 --8302 -
3. Total Operating Costs before Adjustments (add lines 1 and 2) 4. Adjustments: a. Subsidy/Transfer In b. Prior Years (Surplus)/Deficit Total Adjustments
8260-8269 -
5. Gross Operating Costs for Service/Product Pricing (add lines 3 and 4)
Notes:
1 2
Attach depreciation methodology and calculation detail. Overhead is calculated as follows: University Overhead = Entity 03 Modified Total Direct Costs (MTDC) x Overhead Rate MTDC represents all costs in subcodes 5000 through 9999 excluding specified subcodes (see Entity 03 MTDC Subcode Exclusions list). University overhead rates are subject to annual review and revision. 3 Space rental costs must be charged to the entity 03 account in order to receive the off-campus overhead rate.
84644715.xls.ms_office
Operating Costs
2/13/2012
UNIVERSITY OF PITTSBURGH OFFICE OF FINANCIAL INFORMATION - RESEARCH/COST ACCOUNTING ENTITY 03 (SELF SUPPORTING & AUXILIARY) ACCOUNTS SAMPLE PRICING SCHEDULE BY SERVICE
Service #1 Pricing
a b x1=a*b
Service #2 Pricing
c x2=a*c
Service #3 Pricing
d x3=a*d
Service #4 Pricing
e x4=a*e
Service #5 Pricing
f x5=a*f
TOTAL
% of Effort 100% 100% 100% 100% 100% Allocated Costs 40,000 35,000 30,000 25,000 10,000 140,000
Total Costs 1. Compensation : a. Employee A b. Employee B c. Employee C d. Employee D e. Other - Students Total Compensation
1
% of Effort to Service #1 20% 50% 30% 100%
Allocated Costs 8,000 17,500 7,500 10,000 43,000
% of Effort to Service #2 20% 50% 25% 15%
Allocated Costs 8,000 17,500 7,500 3,750 36,750
% of Effort to Service #3 20% 25% 15%
Allocated Costs 8,000 7,500 3,750 19,250
Allocated Costs 8,000 7,500 5,000 20,500
Allocated Costs 8,000 7,500 5,000 20,500
40,000 35,000 30,000 25,000 10,000 140,000
2. Non-Compensation: a. Supplies & Office Furniture b. Equipment Rental/Leasing c. Equipment Repairs & Maintenance d. Travel & Business e. Professional Services & Consulting f. Telecommunications g. Mail & Postage h. Printing & Publications I. Dues, Memberships & Subscriptions j. Utilities k. Facilities Maintenance/Alterations l. Moving & Relocation m. Space Rental n. Purchases for Resale o. Financial Aid p. Insurance q. Taxes r. Other Operating 2 s. Depreciation 3 t. Indirect Costs (University Overhead ) Total Non-Compensation 3. Adjustments: a. Subsidy/Transfer In b. Prior Years (Surplus)/Deficit Total Adjustments
5,000 10,000 1,000 2,000 1,000 100
1,000 1,000 2,000 10,000
1,000 34,100
Allocation Factor 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0% 0% -
43,000
0% 0%
36,750
0% 0%
19,250
0% 0%
20,500
0% 0%
20,500
0% 0%
140,000
4. Total Projected Operating Costs for Service #1 (add lines 1, 2 and 3) 5. Projected Usage in Units for Service #1 6. Charge Rate Per Unit for Service #1 (divide line 4 by line 5)
Notes:
Calculate as follows: Total Cost = Employee hourly rate including fringe benefits x 1,950 hours Attach depreciation methodology and calculation detail. 3 Overhead is calculated as follows: University Overhead = Entity 03 Modified Total Direct Costs (MTDC) x Overhead Rate MTDC represents all costs in subcodes 5000 through 9999 excluding specified subcodes (see Entity 03 MTDC Subcode Exclusions list). University overhead rates are subject to annual review and revision.
2
Pricing by Service
2/13/2012
UNIVERSITY OF PITTSBURGH OFFICE OF FINANCIAL INFORMATION - RESEARCH/COST ACCOUNTING ENTITY 03 (SELF SUPPORTING & AUXILIARY) ACCOUNTS SAMPLE PERSONNEL EFFORT ALLOCATION SCHEDULE
Effort Service Service #3 #4 25% 25% 25% 20% 20% 20% 20% 25% 50% 20% 20% 20% 20% 25% 50% 40% 20% 10% 25% 20% 20% 20% 20% 25% 20% 20% 20% 20% Costs Service Service #3 #4 $ 6,250 11,200 4,400 8,000 4,600 4,000 7,500 $ 45,950 18.9% $ 5,000 2,800 7,500 4,400 8,000 4,600 4,000 12,500 $ 48,800 20.1%
Position Title or Individual Employee Employee A Employee B Employee C Employee D Supervisor Clerical
Number of Positions 1 1 1 1 1 2
Salaries and Wages $ 25,000 28,000 30,000 22,000 40,000 23,000 20,000 30,000 25,000 $ 243,000
Service #1 50% 25% 25% 20% 20% 20% 20% 50%
Service #2
Service #5 5%
Total 100% ok 100% ok 100% ok 100% ok 100% ok 100% ok 100% ok 100% ok 100% ok
Service #1 $ 12,500 7,000 7,500 4,400 8,000 4,600 4,000 15,000 $ 63,000 25.9%
Service #2 $ 7,000 7,500 4,400 8,000 4,600 4,000 7,500 12,500 $ 55,500 22.8%
Service #5 $ 1,250 7,500 4,400 8,000 4,600 4,000 $ 29,750 12.2% $
Total 25,000 28,000 30,000 22,000 40,000 23,000 20,000 30,000 25,000 $ 243,000 ok 100.0%
Maintenance
Total % Effort By Service
Personnel Effort by Service
2/13/2012

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UNIVERSITY OF PITTSBURGH OFFICE OF FINANCIAL INFORMATION - RESEARCH/COST ACCOUNTING ENTITY 03 (SELF SUPPORTING & AUXILIARY) ACCOUNTS SAMPLE GUIDE

TO DETERMINE FULL OPERATING COSTS AND RELATED SERVICE/PRODUCT PRICING

Salaries & Wages

N/A N/A N/A -

5. Gross Operating Costs for Service/Product Pricing (add lines 3 and 4)

% of Effort to Service #1 20% 50% 30% 100%

Allocated Costs 8,000 17,500 7,500 10,000 43,000

% of Effort to Service #2 20% 50% 25% 15%

Allocated Costs 8,000 17,500 7,500 3,750 36,750

% of Effort to Service #3 20% 25% 15%

Allocated Costs 8,000 7,500 3,750 19,250

% of Effort to Service #4 20% 25% 20%

Allocated Costs 8,000 7,500 5,000 20,500

% of Effort to Service #5 20% 25% 20%

Allocated Costs 8,000 7,500 5,000 20,500

40,000 35,000 30,000 25,000 10,000 140,000

5,000 10,000 1,000 2,000 1,000 100

1,000 1,000 2,000 10,000

Service #1 50% 25% 25% 20% 20% 20% 20% 50%

Service #5 $ 1,250 7,500 4,400 8,000 4,600 4,000 $ 29,750 12.2% $

Total % Effort By Service

Personnel Effort by Service

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