This paper is an introduction to the basic cost-related tools available to management for planning, evaluating, and organizing resources for the purpose of achieving objectives within a teacher education preparation program. Three tools are presented in separate sections. Part I on the cost accounting tool for identifying, categorizing, and…

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…

This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs…

A system developed at the College of William and Mary that attributes all expenditures to the specific fund-raising programs for which they were incurred is described. It is suggested that this system can be utilized by other colleges and universities to determine the actual costs of operating these programs. (Author/SF)

Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…

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 system employing a micro-level approach to the ongoing recording of educational equipment costs by educational program was developed. The system was designed to depreciate equipment and to allow determination of annual costs by educational program; consumption; maintenance and repair; interest on the capital investment; and insurance for…

Using an econometric model of four simultaneous equations for State cross-sectional data and of two equations for city cross-sections, the following determinants were estimated: (1) current spending on education, (2) the ratio of vocational to current educational expenditures, (3) the over-all enrollment rate in public schools, and (4) the…

A cost-effectiveness model is presented for academic administrators to use in making evaluation and planning decisions related directly to the instructional activities of academic departments. The advantages seen in the model are that it is simple and flexible, concentrates on balancing income generated by the department to expenses incurred, and…

Four closely related cost analysis skills for MSW-level practice are discussed. The appropriateness for social work practice, limitations as planning and administrative tools, models of the tool, and their orientation to practical use are discussed for each skill. (Author/BH)

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…

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…

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)