MEASUREMENT COMPONENTS

   UCSD Business Affairs uses a suite of measurement tools in its performance measurement system. These are:

1. Customer Satisfaction Survey for faculty and staff

2. Customer Satisfaction Survey for students

3. Organizational Climate Survey for Business Affairs staff

4. Financial Ratios for self-supporting Business Affairs operations

5. Benchmark Surveys performed by professional associations and the University of California

Additionally, there is a form that captures the historical overall performance measurements in the Balanced Scorecard context. This is called the Annual Performance Measurement Summary. Examples of this form and the above surveys (with the exception of the benchmarking surveys) are enclosed in the Appendix.

 

CUSTOMER SATISFACTION SURVEYS

   The surveys were developed for the UCSD Business Affairs organization by a marketing research firm, which held a series of focus group meetings to determine the academic department or student priority issues for each function to be surveyed. The survey completed by faculty and staff is restricted to an overall evaluation and eight service attributes due to its overall length. The student survey cannot be longer than two sides of a legal paper size.

   Both the faculty/staff and student surveys collect information important for tracking the information systems infrastructure of the campus. Some student demographic information is captured. Only department and physical location are recorded for faculty and staff surveys. Satisfaction questions are based on a 1 to 5 Likert scale.

   The survey is mailed to a small set of faculty and to all staff who hold administrative, office, and clerical types of job titles. Surveys sent to staff in academic departments are summarized separately from staff in administrative offices. Students are intercepted at key campus sites to complete their survey and a count is maintained to ensure that the proper balance among colleges, years, and resident/commuter groups is attained.

   The surveys are optically scanned and processed by a marketing research firm.

 

ORGANIZATIONAL CLIMATE SURVEY

   The organizational climate survey was developed in a joint project between the University of California and the IBM Consulting Group. UCSD used a subset of survey questions. The survey is distributed to all career employees. Casual and student employees who are integral rather than incidental members of a unit are surveyed at the option of a unit’s manager.

   Limited demographic information on type of appointment and type of position were captured the first time the survey was deployed. Additional demographic information is under consideration.

   The surveys are optically scanned and processed by a marketing research firm.

 

FINANCIAL RATIOS

   Financial ratios are developed for self-supporting Business Affairs enterprises. The sources of information are the prior fiscal year end financial statements prepared or approved by the Accounting Office. The following are the reported ratios:

1. Excess Revenue (Profit) as a Percent of Net Revenue
Source: Profit/Loss Statement

The "bottom line" amount remaining after all expenses have been deducted from revenue on the profit/loss statement divided by net revenue as reflected on the profit/loss statement. A loss shall be reported as a negative percentage.

Profitability Measurement of how well the enterprise managed expenses in relation to revenue during the year. Unusual expenses or a mandated loss to refund excess revenue should be noted.

2. Accumulated Earnings
Source: Balance Sheet

The Accumulated Earnings amount reported on the Balance Sheet. A negative Accumulated Earnings shall be reported as a negative amount.

Profitability Measurement of the historical financial performance of the enterprise. Significant reductions of Accumulated Earning for reasons other than year-end operating losses should be noted.

3. Inventory Turnover Required for Central Storehouse and Bookstore.
Optional for other enterprises.
Source: Profit/Loss Statement and Ancillary Reports

Beginning inventory at cost, plus month end inventory value at cost for months June through May and year-end inventory at cost divided by 13 equals average inventory value. Cost of goods sold divided by average inventory value equals inventory turnover.

Efficiency Measurement of effective inventory management. Significant inventory write-offs should be noted.

4. Total Assets Turnover Source: Profit/Loss Statement and Balance Sheet

Net Revenue divided by total assets.

Efficiency Overall measure on the operation’s effectiveness in generating business.
5. Total Debt to Total Assets Source: Balance Sheet

Total Debt is divided by Total Assets.

Leverage Measurement of the proportion of assets that is financed by debt.

 

BENCHMARK SURVEYS

   Business Affairs uses an evolving set of benchmarking instruments developed by professional associations and the University of California. Among these are:

   UCSD intends to continue developing sources of comparative benchmarks.

ANNUAL PERFORMANCE MEASUREMENT SUMMARY

   The Annual Performance Measurement Summary contains the following information: