This paper discusses the key findings from a qualitative case study examining the implementation of an activity-based cost management model (ABC model) at a large community college. In a climate of fiscal uncertainty, the college adopted this model with the goal of improving budgetary decision-making. The paper examines faculty and administrators'…

Chapter 1: In response to tightened budgets and concerns about higher education costs, governments have introduced rules to limit the use of publicly funded aid, particularly at for-profit colleges. In this paper, we use an event study framework to estimate how tuition, enrollments, and loan use changed at for-profit colleges that became…

Higher education productivity, as measured by academic degrees granted by American colleges and universities, is declining. Since the early 1990s, real expenditures on higher education have grown by more than 25 percent, now amounting to 2.9 percent of US gross domestic product (GDP)--greater than the percentage of GDP spent on higher education in…

In Rhode Island, unless costs for education are controlled, taxpayers could face increased property taxes, increased sales tax on goods and services, and tax increases to existing fees to raise revenue (NEEP, 2010). Reducing the number of school districts was cited as the number two solution by the New England Economic Partnership in 2010 to…

Recently, there has been growing interest in adapting Return-on-Investment thinking to education--sometimes called educational productivity, or academic-ROI. Education leaders do not seek a monetary return on their spending, rather greater student learning, or other outcomes like student citizenship, higher graduation rates, or increased lifetime…

Many states are looking at effective ways to use financial incentives to encourage students to complete a postsecondary credential. JFF's new report, "Statewide Aid Policies to Improve College Access and Success", originally commissioned by the Massachusetts Department of Higher Education's Vision Project, has provided valuable…

Do prospective students get the information they need to assess what can be gained from attending a particular higher education institution? Professor Gibbs' highly influential 2010 report, "Dimensions of Quality", found that student outcomes can be affected by the way that institutions choose to use available resources; class size, the…

This paper addresses issues of allocating public resources efficiently between mental health conditions that are associated with different levels of disability, and presents an adaptation of an established framework to help decision-making in this area. The adapted framework refers to psychological interventions that are universal, indicated,…

Background: School-based screening for health conditions can help extend the reach of health services to underserved populations. Screening for mental health conditions is growing in acceptability, but evidence of cost-effectiveness is lacking. This study assessed costs and effectiveness associated with the Developmental Pathways Screening…

For libraries to use their limited resources in the most efficient manner, decision rules should be utilized to permit library resources to be directed toward those activities which yield the highest returns. 8 references. (AB)

Public sector economic analysis differs from private sector analysis in that the former assumes continuous functions and very small departures from existing conditions while the latter is generally concerned with large discrete either-or decisions. This paper (1) defines an analytic measure that relates effectiveness and cost so that the…

Higher Education has outgrown traditional fund accounting and needs to shift emphasis to managerial accounting principles. (Editor)

New, simple methods for applying benefit-cost analysis in situations where the variables are nonmonetary are discussed. The approach involves handling nonmonetary variables by converting the problems into questions regarding whether a nonmonetary return is worth more or less than a given dollar cost. The article codifies what good decision makers…

Describes the zero-base budgeting process and discusses its advantages and disadvantages in different organizational situations, based on a review of the literature on zero-base budgeting. (JG)