This paper presents a standard costing model appropriate for determining real costs of programs which are not entirely self-contained. Central to the model is the concept of allocation pools involving resources which are not attributable to a single program or program component, but whose costs must be shared by any given program which is part of…

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…

New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by…

Focuses on techniques used to gather data on costs of library and information services. Uses of library cost data are identified, including setting prices for services, making informed management decisions, and communicating with funding agencies. (CLB)

A resource components cost model was used to establish accurate benchmark cost and resource use estimates from two special schools for youth with moderate and severe mental retardation located within metropolitan area school districts. An accounting framework is presented that can be replicated for assessing service costs and for decision making.…

A condensation of ideas generated during the 1982 Conference on More with Less, this guide presents methods of saving money, increasing student participation, and influencing decision-makers to maintain school meal programs in the face of reduced federal support. For each topic, specific suggestions, a brief case study, and addresses of resource…