This article reports that nearly half of the nation's largest athletics programs have doubled or tripled their recruitment spending over the past decade, as their pursuit of elite athletes intensifies and becomes more national in scope. Forty-eight percent of NCAA Division I athletics departments at least doubled their recruiting budgets from 1997…

Development of precise and usable information on the financial operations of day care centers has been hampered by a lack of definition of types of programs and units of service, and confusion in comparing prices and costs. This article reports on the testing of a system of financial reporting and cost analysis, applied to 29 day care centers and…

The cost analysis of instruction is conducted according to principles of teaching and learning that have often become historically dated. Using today's costing systems prevents determination of whether cost effectiveness actually exists. The patterns of instruction in higher education and the systems employed for instructional cost analysis are…

The relationship between the costs of central administration and academic teaching and research production was studied, based on a large sample of British universities and a separate analysis of the Free University of Brussels, Belgium. To determine variables important to central administration costs, a cross-sectional and intertemporal regression…