TillbakaSUHF-modellen / Full kostnadstäckning
SUHF beslutade i november 2007 att rekommendera medlemmarna att införa en ny redovisningsmodell för direkta och indirekta kostnader, den så kallade SUHF-modellen.
Redovisningsmodellen har arbetats fram av förbundet under 2007. Den syftar till att på ett enkelt, rättvisande och kostnadseffektivt sätt bidra till god intern styrning och kontroll vid universitet och högskolor. Förbundets arbete med full kostnadstäckning fortsätter kontinuerligt. Se statistikfiler och övriga bilagor nederst på denna sida.
Nyheter
2024-11-25: Lärosätenas indirekta kostnader, SUHF-statistiken 2024
Statistiken för 2024 är nu sammanställd. Den finns i PDF nedan.
SUHF-statistiken
Handledning SUHF-modellen (2012)
Övrigt
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.
Below you will find more information in English on the model and several of its component parts.