Shared Service Costs

University Shared Services support the central academic mission of York University by providing quality administrative services to the York community and enhancing quality of campus life. Shared Service costs are attributed to Faculties and revenue generating units based on agreed upon cost drivers applicable to the Shared Service unit.

The principles for defining cost drivers are:

	Transparent
	Objectively and consistently calculated
	Easily replicated
	Based on latest data available prior to the Budget year

There is no 100% opt-out of Shared Service costs, however, recognition of exceptional circumstances in which some services may not be provided centrally may be considered.

Cost Attribution Methodology

Costs have been grouped into 11 cost bins. Each cost bin is associated with one or more Shared Service Unit with applicable cost drivers. Where necessary, sub-bins have been created to support the different functions of the Shared Service Unit e.g. the Utilities and Facilities Maintenance cost bin has three sub-bins: Assigned Space, Common/Unassigned Space and Teaching Space, each with a different function, hence the need for different cost drivers.

Cost drivers determine what proportion of the costs is attributed to Faculties for a particular service.

SHARP Cost Driver Shares