7.4 Equipment costs

In many projects, staff costs are the most expensive element, but there are other costs to consider, such as materials and equipment. Indeed, in some projects (for example, some military and space projects) these other costs are at least as significant as staff costs. For organisational accounting purposes, a distinction will be required between capital expenditure, or the acquisition of fixed assets, and revenue expenditure, or the incurring of expenses. The work breakdown plan and the sched
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7.3 Staff costs

The staff time and staff-related costs need to be calculated. These include salaries, taxes, holidays, overtime, training, travel and subsistence, and accommodation for the number of staff for the time they will be needed. This raises all sorts of questions about the basis on which staff are costed and the relationship of the project budgeting system to other budgets and costing systems in the organisation. The basic assumptions underlying allocation of resources need careful consideration ea
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7.2 Revenues

Projects vary in how they are eventually financed. They can be purely commercial projects from which the products are sold at market prices, and so eventually the revenues they generate are expected to cover the costs and provide an operating profit. In the meantime, development costs and working capital have to be financed from share and loan capital raised by the organisation, the cost of which will be met from the profit the project makes. At the other extreme there are projects, in both f
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7.1 Introduction

Planning a project includes preparation of financial and related projections. Frequently, these will be used to:

  • weigh up the economic feasibility of the project;

  • obtain approval from a higher authority in the organisation for the project to proceed;

  • set boundaries of delegation or empowerment in a formal budget;

  • provide the basis for accounting for project revenues and costs;

  • provide
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4 Identifying deliverables

The project brief will identify the goals of the project and may express some of these as key objectives. At an early stage of planning you will need to identify all of the project objectives and the deliverables that are implied or required from each objective.

Each objective will identify a clear outcome. The outcome is the deliverable. In some cases, the outcome will be some sort of change achieved and in other cases it will be the production of something new. In either case, the pro
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3 Conclusion
If you've ever been involved in campaigning for change, you probably know that getting the desired result is much harder than it seems. Moreover, the decision to campaign on a particular issue can expose tensions and cracks within an organisation itself. This unit explores effective approaches to campaigning.
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2 Activity and questions
If you've ever been involved in campaigning for change, you probably know that getting the desired result is much harder than it seems. Moreover, the decision to campaign on a particular issue can expose tensions and cracks within an organisation itself. This unit explores effective approaches to campaigning.
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1 Problems facing campaigning organisations
If you've ever been involved in campaigning for change, you probably know that getting the desired result is much harder than it seems. Moreover, the decision to campaign on a particular issue can expose tensions and cracks within an organisation itself. This unit explores effective approaches to campaigning.
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3.2 Technology and costs in the short run

Advertising leaflets are dropping through letter boxes around the UK, as we are writing this chapter, from cable suppliers trying to attract new customers for their services. They promise to provide a telephone line, a bundle of television channels, an Internet connection, home shopping and movies-on-demand, all at a ‘bargain price’. These leaflets raise some interesting questions. How does expanding output of cable services by selling to new customers make it possible to offer them
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3.1 Introduction

In this section the focus turns towards the supply side of the market, towards firms and industries, exploring the importance of costs and technological change in the organisation of production. The objective is to understand some of the different kinds of change in industrial structure, namely changes in the number and size of firms in an industry. One such change saw the emergence of Ford, initially one among many similar firms jostling for position in the US automobile industry, as the ind
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1 Inclusive education: Knowing what we mean

There is no doubt that inclusive education is a contested area. Indeed, nationally and internationally, it is the focus of what Daniels has called ‘extraordinary debates concerning definition and ownership’ (Daniels, 2000, p. 1). In this opening section we will look at a range of perspectives on what inclusive education means – drawn from a variety of sources, both ‘official’ and individual. But first let us look at what inclusive education means to you.

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