Ohio Wesleyan University has responded to the challenge of costing in colleges and universities by implementing a computer-based costing system, beginning with the fiscal year ending June 30, 1970. This document describes the Ohio Wesleyan system that provides direct instructional cost per student enrolled for each individual course section, as…

A study investigated the relationship between costs per student (overall, instruction, library, computing, administration, physical plant) and enrollment in 61 Canadian universities. Also examined was the influence on cost of student mix, faculty-student ratio, faculty wages, program and discipline enrollment rates, and research intensity. (MSE)