Course costs consist of direct costs (teaching salaries) added to indirect departmental and indirect college-wide costs. Course receipts are obtained by adding the state allocations per HEGIS discipline multiplied by the number of FTE generated by Student Semester Hours of enrollment in that discipline to a calculated portion of student tuition.…

Presents various shortcomings of applying a per-pupil cost structure for determining teaching cost. A proposed alternative approach determines the cost of providing teaching capacity separately. It is applied to a number of situations and the comparative results are presented. (JMF)

This report, from the National Association of College and University Business Officers' (NACUBO), is the nineteenth in a series of comparative data studies of public two-year colleges. A result of an intensive six-month study involving 252 community colleges, it contains financial and other statistics for fiscal year 1997-98. Report highlights…

The 1978 supplement to the basic study, Higher Education Prices and Price Indexes, presents higher education price index data for fiscal years 1971 through 1978. A price index series measures the effects of price change, and price change only, on a fixed group of items. The indexes reported here measure price changes from 1967, the reference date.…