This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

The Unit Cost Study is an annual project involving the direct participation of all public community colleges in Illinois. Each college provides basic data on course offerings, enrollments, and costs in each instructional area to the Illinois Community College Board, which checks the data for consistency with apportionment claims and financial…

In fall 1979, the Business Department at Isothermal Community College established an Individualized Instruction Center (IIC) to enhance student success through the use of individualized, audiovisual, and tutorial methods. The IIC's staff, which consists of four full-time instructors, four paraprofessionals, three part-time clerical/technical…

A unit cost analysis for fiscal year (FY) 1979 was conducted by the Illinois Community College Board using mid-term enrollment data and uniform accounting information from each of the state's 51 community colleges. Unit costs for instructional areas were determined at three incremental levels: (1) net instructional cost (NIC), which includes…