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…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

Discusses annual cost and present worth methods as two basic ways of calculating life-cycle cost to make purchasing decisions when replacing training systems. A training cost analysis worksheet to aid in asking comprehensive questions about training costs as they currently exist is included. (MBR)

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)

Outstanding cost-reduction programs implemented at colleges and universities during calendar year 1987 are recognized. Each of the 54 award-winning ideas is described in a paragraph-length program summary. Although some aspects of programs may be unique to a particular institution, creative administrators are challenged to tailor the programs to…

Directors of 87 resident camps affiliated with the American Camping Association responded to a random sample survey and provided data to compile this first collection of camp operating ration tables. Fifty-three tables show average percentage of total, median percentage of total, average in dollars, and median in dollars statistics in 14 income…

Telephone bills can be reduced by 30 percent or more without any reduction in service by practicing equipment, billing, and internal cost control.

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Designed to assist library managers in conducting effective cost studies, this document provides a summary of the data for the 81 member libraries which responded to a survey of technical services cost studies conducted by the Association of Research Libraries (ARL) in April 1982, and seven reports of such studies. These reports, which range from…

Checklist for evaluating school management covers (1) budgeting, revenues, expenditures; (2) accounting and payroll; (3) purchasing and warehousing; (4) debts and captial outlay; (5) insurance; (6) property control; and (7) school activity funds. (JBM)

An effective energy conservation program, it is suggested, will require institutional changes and capital costs. The energy problem is seen as not simply a technical problem but a management one requiring the attention of the entire campus community. Some energy saving tips are provided, including quick fix items and investments. (MLW)

Direct purchase of natural gas may help schools and universities avoid increases when price controls on new natural gas are removed. For an educational institution to take advantage of the new regulations, gas must be purchased and transportation arranged, either individually or through a consortium. (TE)

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…

Presents a "profit" model for continuing education (in a university setting but applicable to all continuing education operations) based upon the organization of profit and cost centers to help develop an administrative structure and control mechanisms to achieve profit planning. Tables illustrate different elements in the model. (MF)

A study was conducted to determine if the centralization of playback machine operations for the national free library program would be feasible, economical, and desirable. An alternative model of playback machine services was constructed and compared with existing network operations considering both cost and service. The alternative model was…