Based on the premise that cost measurement for a library can be performed in the same manner as for an industrial organization, this paper presents a hypothetical cost determination problem of a small company which produces bricks. A summary of the five steps taken to develop the various cost figures are: (1) Assign all cost items to the…

Broad guidelines are presented for making budget allocations based on approximate impact that changing program enrollments have on each unit's budget, the dollar impact on the unit's budget for faculty position changes, costs of specific program change, and revisions in the base budget, which may be made by requiring justification for refunding.…

To assist decision makers in appropriating funds wisely for vocational school programs, this study was undertaken to: (1) conduct a cost effectiveness analysis of vocational programs administered by the Department of Education, (2) determine variations in unit costs of programs and curricula, (3) identify factors contributing to variations in unit…

This paper reviews the implications of the programming-planning-budgeting system (PPBS) for curriculum planning and decisions at the community college level in the state of New York. Although the state does not currently require that PPBS be utilized by its public community colleges, there is some evidence that suggests that such a mandate may be…