Full cost accounting in the area of research was introduced on a binding basis and across the board at Freie Universität Berlin effective January 1, 2013. It applies only in connection with economic activities in this field (contract research, scientific or academic services, etc.). To determine whether your planned project constitutes an economic activity, please consult the research representative responsible for your department within the VI C team in the Research division.

Before you contact your contact person within the VI C team, please familiarize yourself with the information and explanations regarding the introduction of full cost accounting as set out in the documents below.

The documents listed below are only accessible on the intranet of Freie Universität Berlin (in German):

• Presentation of the introductory events of November 8 and 22, 2012 (PDF file)
• Informational notice regarding the introduction of full cost accounting (PDF file)
• Calculation tool manual (PDF file, version dated March, 2018)
• Form for recording hours (Word file)
• Info sheet on the topic of “acquisition funds” (PDF file)
• Calculation tool for calculating full costs: Contact Persons within the Research Funding Support Service and Contract Management Team for Questions on Full Cost Accounting.