To solve the problems of cost identification and allocation in an extended education office, a segment margin approach was used. (Segment margin is the difference between revenues and traceable direct costs.) Courses could be evaluated by segment margin rather than net income, since allocated indirect costs are not controllable by the individual…

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…

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…

A cost benefit analysis of the Community College of Vermont revealed that (1) the proportions of State support of the total budgets for Vermont's institutions of higher education are 22.7% at UVM, 37.2% at the VSC, and 12.7% for the Community College; (2) tuition is budgeted for FY73 to generate 27% of total cost at UVM, 29.6% at the VSC, and…