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Gillen, Andrew; Denhart, Matthew; Robe, Jonathan – Center for College Affordability and Productivity (NJ1), 2011
Conventional wisdom holds that colleges and universities heavily subsidize their students. This assertion seems correct, given that total spending per student is almost always in excess of per student tuition payments. However, as the authors show in this report, the conventional wisdom is wrong because it inappropriately compares only one revenue…
Descriptors: Educational Finance, Grants, Expenditure per Student, Program Costs
Hughes, Peter – Business Officer, 1992
Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…
Descriptors: College Administration, College Athletics, Costs, Disclosure
Teitelbaum, Robert D. – New Directions for Institutional Advancement, 1979
A system developed at the College of William and Mary that attributes all expenditures to the specific fund-raising programs for which they were incurred is described. It is suggested that this system can be utilized by other colleges and universities to determine the actual costs of operating these programs. (Author/SF)
Descriptors: Accounting, Cost Effectiveness, Educational Finance, Fund Raising
Illinois State Board of Higher Education, Springfield. – 1966
Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…
Descriptors: Accounting, Cost Effectiveness, Data Collection, Educational Finance
Oklahoma State Regents for Higher Education, Oklahoma City. – 1998
This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…
Descriptors: Community Colleges, Educational Finance, Higher Education, Insurance
Mathews, Keith W. – 1974
Ohio Wesleyan University has responded to the challenge of costing in colleges and universities by implementing a computer-based costing system, beginning with the fiscal year ending June 30, 1970. This document describes the Ohio Wesleyan system that provides direct instructional cost per student enrolled for each individual course section, as…
Descriptors: Accounting, Colleges, Computer Oriented Programs, Cost Effectiveness
Peer reviewed Peer reviewed
Seligman, Richard P. – Research Management Review, 2000
Examines the concept of cost sharing between grantor agencies and grantee institutions and identifies problems encountered, including use of cost sharing to leverage funds by both funding agencies and grantee institutions; and various grantee institution costing, accounting, and auditing issues, such as effort reporting, the Cost Accounting…
Descriptors: Accounting, Agencies, Change Strategies, Compliance (Legal)
Babeau, Andre; And Others – 1974
Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…
Descriptors: Accounting, Budgeting, Conference Reports, Cost Indexes
Gilmore, Robert B. – Studies in Management, 1972
Background information regarding the draft of "Audits of Educational Institutions," released by the Accounting Principles Board of AICPA, is presented. Sixteen proposed changes are identified to alert and assist the individual business officer in working with his public accountant or state auditor to assure reasonable interpretations…
Descriptors: Accounting, Bookkeeping, Budgeting, Business Administration
Peer reviewed Peer reviewed
Sellers, William – Research Management Review, 1994
New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by…
Descriptors: College Administration, Federal Regulation, Higher Education, Money Management
Norris, Robert G. – 1981
A cost-effectiveness model is presented for academic administrators to use in making evaluation and planning decisions related directly to the instructional activities of academic departments. The advantages seen in the model are that it is simple and flexible, concentrates on balancing income generated by the department to expenses incurred, and…
Descriptors: Accounting, College Planning, Cost Effectiveness, Departments
Peer reviewed Peer reviewed
Scotch, C. Bernard; Haskett, Virginia B. – Journal of Education for Social Work, 1978
Four closely related cost analysis skills for MSW-level practice are discussed. The appropriateness for social work practice, limitations as planning and administrative tools, models of the tool, and their orientation to practical use are discussed for each skill. (Author/BH)
Descriptors: Accountability, Accounting, Budgeting, Cost Effectiveness
McClure, Maureen W.; Abu-Duhou, Ibtisam – 1986
Policy problems of prototype costing at research universities are discussed, based on a case study of a clinical treatment prototype program at a research university hospital. Prototypes programs generate reproducible knowledge with useful applications and are primarily developed in professional schools. The potential of using costing prototypes…
Descriptors: Case Studies, Cost Effectiveness, Experimental Programs, Financial Policy
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McMaster Univ., Hamilton (Ontario). – 1974
Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…
Descriptors: Budgeting, Educational Finance, Financial Policy, Foreign Countries
Hample, Stephen R. – 1980
A guide to cost studies in higher education is presented, with emphasis directed to the response of a four-year public institution to an externally mandated cost study. Cost studies are usually requested to guide budget allocations, either from an internal campus need or from outside pressures. Although much effort has been expended by various…
Descriptors: Accountability, Budgets, College Administration, College Planning
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