In this article, the authors present the results of a research study in which they used two national datasets to construct and examine a model that estimates relative faculty instructional costs for specific undergraduate degree programs and also identifies differences in these costs by region and institutional type. They conducted this research…

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)

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

As part of a symposium that examined the utility of adapting the techniques of cost-effectiveness analysis for curriculum and program planning in higher education, this paper examines the methodology and procedures of the technique. A checklist outlines some of the problems and potential and some guidelines are suggested for cost-effectiveness…

This study examined costs of providing care by undergraduate dental students in dental school clinics. Cost estimates for each procedure were compared to fees charged, determining net cost of providing care. The model is recommended for improving clinic efficiency in this and other dental education clinical settings. (MSE)

An ongoing system of short-term budget controls that test actual performance against budget forecasts is essential for enrollment-dependent independent colleges. The budget control model presented here is a tool to inform the management continuously of changes in the all-important tuition revenue stream. (Author/MSE)

There is no unique answer to the question of what an ongoing program costs in medical schools. The estimates of program costs generated by classical methods of cost accounting are unsatisfactory because such accounting cannot deal with the joint production or joint cost problem. Activity analysis models aim at calculating the impact of alternative…

College administrators faced with declining enrollments must take a realistic approach and recognize the effect of any planned actions. Some financial warning signals are listed, and guidelines are offered to adjust management practices and philosophies to the enrollment trends. (Author)

Recognizing and calculating the financial impact of unemployment insurance costs is the first stage in gaining control of these expenses. (Author)

The costs of owning and operating physical facilities are consuming an increasing share of the budgets of colleges and universities. In the past, academic and operating units of colleges have viewed their space as a free commodity and often used it extravagantly. Space costing is a method of cost accounting the space and operating and maintenance…

The Office of Management and Budget Circular A-21 on cost principles for educational institutions, which was published in the Federal Register on March 6, 1979, is reproduced in its entirety, and a brief introduction by Max A. Binkley is presented. The circular established principles for determining costs applicable to federal grants, contracts,…

The relationship in college administration between cost effectiveness/cost reduction and planning, management, and evaluation is explored, and approaches to cost accounting and financial ratio analysis are discussed. It is concluded that it is important to emphasize institutional mission and people rather than cost containment and productivity.…

Policy problems of prototype costing at research universities are discussed, based on a case study of a clinical treatment prototype program at a research university hospital. Prototypes programs generate reproducible knowledge with useful applications and are primarily developed in professional schools. The potential of using costing prototypes…

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

Completion of a four-month study of Oakland University's administrative systems needs is reported. It is recommended that the university undertake a major developmental effort to design and install new systems, with particular emphasis on payroll/personnel, general accounting, and student records. Following the development of these systems, a new…