One method of calculating unit costs for the teaching function is explained. A formula is developed for allocating expenditures on the basis of a timetable analysis and tested on data from Lanchester Polytechnic and Loughborough University for the academic year 1972-73. (Author/LBH)

Institutional characteristics and expenditures for the single-campus University of Paris X Nanterre and the multicampus University of Paris I--Pantheon-Sorbonne are compared, with tables of unit expenditures included. (LBH)

Under the current Medicaid reimbursement system in Minnesota for intermediate care facilities for the mentally retarded (ICFs/MR), payments are not targeted properly because there is no uniform assessment and resource use information to determine those clients for whom services are most costly to provide. A project was mandated by the state…

The Oregon Board of Higher Education approved a revision of its existing budgeting procedure, the result of nearly two years' work. The effort was undertaken because of deeply held concern about both the adequacy of the resources provided and the equity of the distribution of the available funds to the several institutions. It was determined that…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

Used to determine grant rates for state financial support and as an accountability report to citizens, this report presents data for fiscal year 1998 on course offerings, enrollments, and costs for Illinois public community colleges. The unit costs are shown for a student semester credit hour. Highlights for fiscal year 1998 include the following:…

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…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…

Using the Western Interstate Commission on Higher Education program classification structure, this document reports fiscal year 1975-76 financial data for Connecticut's regional community colleges. Four major sections comprise this report: (1) Part A--general fund statements, including summaries of general fund expenditures by function, unit costs…