CFOS Unit 3
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Exercise 3.1 - Sample Answers
| Capital Costs | Capital or Operating Costs |
|---|---|
| MATERIALS SUB-SYSTEM | |
| Materials Development | |
| training workshop for course writers | Capital |
| payments for course writers | Capital |
| fees/salary for editor | Capital |
| salary/wages for typist | Capital |
| costs of pilot-testing materials | Capital |
| Materials Production | |
| salary/wages/fees for DTP | Capital |
| payments for illustrations | Capital |
| payments for use of copyright material | Capital (if once-off) or
Operating (if recurrent) |
| costs of printing or photocopying | Operating |
| Materials Distribution | |
| storage of materials | Operating or Capital (if invested in buildings) |
| packing materials | Operating |
| transporting materials | Operating |
| communicating with those handing out materials to learners | Operating |
| STUDENT SUB-SYSTEM | |
| Admission & Registration | |
| assessing applications from potential students | Operating |
| entering registration forms on a computer database | Operating |
| checking data entry for completeness and accuracy | Operating |
| Allocation to Centres & Study Groups | |
| rent or maintenance of study centre building | Operating |
| utilities (electricity, heating, water) for study centres | Operating |
| payments to centre heads | Operating |
| provision of ICTs at study centres | Capital |
| informing students about when and which study centre to go to | Operating |
| Tutorials & Study Groups | |
| payments to tutors | Operating |
| training of tutors | Capital |
| teaching materials (chalk, felt-tip markers, photocopies, etc.) | Operating |
| Assessment | |
| fees/wages for marking assignments | Operating |
| rental of examination hall | Operating |
| payment for exam invigilators | Operating |
| payment for exam marking | Operating |
| Certification | |
| checking that students have met all the requirements for a certificate to be awarded | Operating |
| printing certificates & inscribing graduates' names | Operating |
| graduation ceremony | Operating |
| LOGISTICAL SUB-SYSTEM | |
| recruiting part-time tutors and issuing contracts to them | Operating |
| issuing cheques or arranging for bank transfers to pay tutors | Operating |
| maintaining the institution's computer network | Operating (but Capital for equipment purchase) |
| insurance for the institution | Operating |
| REGULATORY SUB-SYTEM | |
| salary of institution's director/chief executive officer | Operating |
| payments to institution's board of governors/advisors | Operating |
| costs of strategic planning workshops | Arguably, this could be classified as Capital, though it is normally treated as Operating Expenditure |
| costs of periodic evaluation of institution | Operating |
