This unit cost study of the Illinois Community College Board is an annual project involving the direct participation of all community colleges in Illinois. Each college submits data based on course offerings, enrollments, and costs to the Board staff, who in turn check the data for consistency with credit hour claims and financial reports, and…

Describes a cost allocation procedure developed at the University of Texas at Austin for its School of Nursing to project costs for long-range budget planning. Eleven tables illustrate the use of this costing/budgeting/resource allocation methodology, a potentially effective way to justify funding increases. (MF)