(SPACE) distribution and measurement of laboratory and office space costs: a financial model

Space Plan Allocation of Costs Equitably (SPACE) is a financial model the authors have developed to identify total operating costs across a corporate or university research and development (R&D) center as a function of space. Because certain kinds of spaces, such as cleanrooms, wet chemistry, physics laboratories and computer centers, cost significantly more to construct and operate and need more infrastructure support than offices or electronic laboratories, one cannot use a flat dollars-per-square-foot charge or a flat dollars-per-person charge and be equitable and accurate in the reflection of costs. The goal of the authors' model is to determine the total cost associated with supporting various technologies used in each class of space. The model can be used to allocate and charge for services as a function of space, and it can also be used to size and benchmark facilities and services organizations. This concept of cost allocations can be used for any type of complex, from office tower to manufacturing and development (M&D) to marketing and sales (M&S).