An organizational unit representing an area with in an enterprise divided according to personnel administration, personnel time management and payroll accounting criteria. At UT these will be defined along the lines of major budget entities. For example Agriculture, Chattanooga, Memphis, etc. An organizational unit representing a part of a personnel area. For Example, under Agriculture, Experiment Station and Extension Service would be sub- areas.
Many management reports in IRIS compare expenses to plans rather than budgets.
No comparable UT function. An organizational unit within which costs and revenues can be analyzed. This is similar to the Cost Center concept in the CO module but may be at a higher level. Project PS An activity with a discrete beginning and ending date and with a defined set of resources. For example, a research grant or a building renovation project.