研究院的人头费

来源: 于 2025-05-29 20:56:52 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

大学标准

  • Harvard: ~69%

  • Stanford: ~57%

  • MIT: ~61%

  • University of California (system average): ~55%

  • State universities or smaller colleges: typically ~45%–55%

一步一步计算：

1. Determine Modified Total Direct Costs (MTDC)

Start with your total direct costs, then exclude:

  • Equipment (usually items > $5,000)

  • Graduate student tuition (often)

  • Subawards above the first $25,000

  • Participant support costs (if applicable)

2. Apply the Overhead Rate

Formula:

Overhead (Indirect Cost)=MTDC×Overhead Rate\text{Overhead (Indirect Cost)} = \text{MTDC} \times \text{Overhead Rate}

 

例子:

  • Total Direct Costs: $300,000

  • Includes $50,000 equipment

  • Subaward: $40,000

  • Overhead Rate: 55%

Step 1: Calculate MTDC

\text{MTDC} = 300,000 - 50,000 \text{ (equipment)} - 15,000 \text{ (subaward over $25K)} = 235,000

Step 2: Apply Overhead Rate

Overhead=235,000×0.55=129,250\text{Overhead} = 235,000 \times 0.55 = 129,250

Total Award Budget:

Total Budget=Direct Costs+Overhead=300,000+129,250=429,250\text{Total Budget} = \text{Direct Costs} + \text{Overhead} = 300,000 + 129,250 = 429,250