Lea Patterson
Costing is NOT Financial Accounting!
Quick Thoughts Costing is Management Accounting. Costing requires Operations and/or Engineering expertise. Cost is modelled. e.g. Activity-Based Costing. Cost comes in many forms – Financial Cost…
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Activity-Based Cost Model
Articles from the Pilbara team filed under Activity-Based Cost Model.
73 articles
Lea Patterson
Higher Ed Course Break-Even Analysis
In times of financial crisis, low enrolment courses are usually targets for removal. But removing the wrong courses could lead to a worse financial position! Due to the financial impacts of the…
Lea Patterson
What can we do that you can’t?
Last week we were invited to present our regular solution to a university technical team. Lots of analytical and IT skills in the group and one of the attendees asked a very important question “What…
Lea Patterson
Program Review and Optimization Video
Due to the pandemic, a lot of institutions are seriously reviewing their Academic Programs. In this video we’ll take you through a quick example of how our models can be used to support the Program…
Lea Patterson
Higher Ed Cost Management via Mapped Resources
Everything you do has some type of cost associated with it. If you want to drive to the shops, you need a vehicle which you either purchased with cash, or you are paying off a loan, or you leased the…
Lea Patterson
What is your University doing to combat Climate Change?
This is a rewrite of an old blog post with a specific focus on Higher Ed. At the end of the article is a link to a whitepaper discussing the prototype Carbon Accounting model implemented at Weber…
Lea Patterson
Academic Burnout – Can you measure or predict it?
I just read this article by Kevin R. McClure, associate professor of higher education at the University of North Carolina at Wilmington on Academic Burnout. To quote the article “The pandemic has…
Pilbara
Testing the New Higher Ed Funding Model
By Lea Patterson, Michelle Brooke, Andrew Faulkner and Professor Alan Pettigrew BSc (Hons) PhD FAICD On the 19th June 2020, Dan Tehan – Minister for Education, announced a proposed new funding model…
Michelle Brooke
Turn Away or Enrol? It’s not that simple!
A really interesting article was published in the Australian Financial Review today by Robert Bolton … “Universities set to turn away hundreds of thousands of students”. Robert outlines how admission…
Michelle Brooke
Activity-Based Costing Software Top 4 ‘Must Haves’
I can’t believe it has been nearly 10 years since this I wrote this article and that very little has changed with respect to my top 3 costing ‘must haves’! The article has been refreshed where needed…