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Building an Institutional Costing Model.

Simpson, William A. – 1984

A procedure for developing a costing model is described. Limitations of a cost analysis are also reviewed, with attention to the problems of handling joint products, obtaining accurate faculty effort data, measuring educational outputs, and calculating marginal costs. A researcher charged with developing a costing model is faced with the task of…

Descriptors: Budgeting, College Instruction, Cost Estimates, Decision Making

A Closer Look at Cost Behavior Patterns and the Implementation of New Programs. AIR 1985 Annual Forum Paper.

Lundy, Harold W. – 1985

The way that planning tools can be used to evaluate the economic consequences of implementing new academic programs at Grambling State University (GSU) is considered. The focus is projecting cost behavior for planning and decision making. The following planning tools are examined: cost-volume-revenue analysis, cost behavior analysis and least…

Descriptors: Budgets, College Planning, College Programs, Cost Estimates