In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

American research universities addressed issues of shared funding and overhead for research long ago. British universities are now establishing their own rules. The Commission of European Universities has worked on a model contract that represents progress, but major issues of partnership and patronage arising from differential institutional…

Total cost management, an innovation useful in higher education, is best implemented in the institution's support services. Total cost management is the practice of analyzing and improving an institution's financial and qualitative performance when producing a particular product or service, paying attention to the complete work process and all…

A framework for analyzing and classifying cost factors in higher education is presented. Costs are located in three sources (individual colleges and universities, the higher education community, and the socioeconomic and scientific-technological environment), and within each source, are a result of either cultural or material conditions. (MSE)

This report presents comparative data on facility management costs and staffing based on responses from 213 U.S. postsecondary educational facilities during 1995-96. Contained within four diskettes, it lists information from both private and public institutions, grouped in sections identical to the survey. The sections are: general data; personnel…

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

This report presents comparative data on facility management costs and staffing based on responses from 516 U.S. postsecondary educational facilities during 1993-94. It lists statistics from both private and public institutions, beginning with statistical reductions presenting the survey response tally, institutional profiles, and mean costs per…

Four forms of funding universities (capitation, categorical, initiative, inventive) in Australia are examined for their characteristics, advantages, and disadvantages. The option of using these funding mechanisms for allocating resources within individual universities, based on performance, is explored. Finally, use of the four kinds of funding…

This report presents comparative data on facility management costs and staffing based on responses from 193 U.S. postsecondary educational facilities and K-12 institutions during 1997-98. It also lists data from both private and public institutions. Section 1 contains general data on the survey response tally and institutional profiles listed by…

This article argues that college pricing policies can be developed to encourage more efficient use of college facilities and reduce the need for capital and operating funding from state or private sources. A survey of 403 students at 1 institution indicates that students would be responsive to discounts in ways that would make such discounts…

This brief report summarizes a longer document with the same title. Many colleges and universities, in responding to public demand for higher education and the external challenges it creates, are employing Total Quality Management (TQM) techniques to improve quality, increase productivity, and decrease cost. The quality improvement process itself…

The effectiveness of the financial management practices and the efficiency of the operations of the University of Mississippi School of Dentistry were evaluated, and recommendations to improve operations were offered by the legislative review committee. While the primary emphasis was effective cost management, attention was also directed to: the…