美国和欧盟学术动物课程的比较:财务
Patricia Preisig1, James D Macy2, Jann Hau3
1Departments of Internal Medicine and Cellular and Molecular Physiology, Yale University, USA.
Laboratory animals
|September 20, 2023
概括
美国和欧洲的学术动物研究中心都在努力支付老鼠护理费用. 这两个地区都不愿意提高每日费率,这给动物计划带来了财务挑战.
科学领域:
- 学术动物研究资源中心财务模型的比较分析.
- 美国和欧盟的运营成本和每日费率结构的比较分析.
背景情况:
- 耶鲁大学动物资源成本和基准调查提供了对美国学术动物研究中心的见解.
- 为欧盟 (欧盟) 欧洲研究大学联盟 (LERU) 网络中的学术动物研究中心 (ARC) 调整此调查.
研究的目的:
- 为了比较美国和欧盟 (LERU) 学术ARC之间的财务数据,特别是每日费率组成和成本回收.
- 确定财务管理和成本回收挑战中的相似之处和差异.
主要方法:
- 对欧盟机构 (LERU) 的耶鲁动物资源成本和基准调查的修改.
- 从美国和欧盟 (包括瑞士和英国) 的参与的学术ARC收集数据.
- 对调查数据的分析,重点关注每日费率构成,成本未回收和财务余额.
主要成果:
- 每日费率的组合是相似的 (>50%的工资/边缘,~25%的供应,~10%的设施,~15%的其他).
- 大约60%的美国和LERU项目未能收回老鼠护理费用.
- 美国LERU计划的净运营余额很小,而美国计划的平均赤字很大;机构对赤字的融资有很大差异.
结论:
- 由于不愿提高每日费率,美国和LERU计划在完全收回动物护理成本方面面临挑战.
- 成本会计是为这两个地区设定每日费率的主要因素.
- 动物项目在财政上受到调查员负担能力和机构信托责任之间的限制.
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