The proposed methodology was designed to implement the Board of Governor's January 9, 1973, motion regarding the translation of the university's 1973-74 operating budgeting into a program budget showing the resources required by the various university programs and outputs. The methodology defines the main functions of the university in terms of…

The first part of this paper discusses two principal forms elaborated upon in previous literature for describing the relation between per pupil operating costs and school enrollment size. The first of these forms indicates that average per pupil costs decline up to a point as enrollment increases, reach a minimum, and then rise with further school…