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Continuing Education | 1 |
Cost Estimates | 1 |
Higher Education | 1 |
Program Budgeting | 1 |
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Continuum | 1 |
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Anderman, Steve | 1 |
Duangploy, Orapin | 1 |
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Duangploy, Orapin; Anderman, Steve – Continuum, 1985
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…
Descriptors: Continuing Education, Cost Estimates, Higher Education, Program Budgeting