This paper presents a standard costing model appropriate for determining real costs of programs which are not entirely self-contained. Central to the model is the concept of allocation pools involving resources which are not attributable to a single program or program component, but whose costs must be shared by any given program which is part of…

This paper offers an analytical framework to evaluate the cost and potential economic benefits of industrial day care. The principal objectives of this analysis are to: define the inputs (goods and services) required to provide a given day care program; develop cost factors which can be used to estimate a range of costs for any particular type of…

Environmental health and safety programs of various colleges and universities are examined to collect information on (1) possible sources for financing, (2) size and extent of environmental health and safety programs, and (3) ways to develop a technique for predicting start up and operating costs for such programs. (MJB)

The first portion of this report deals with the sources and amounts of operating income for the Ohio schools during the past five years. The second part examines the past three Ohio General Assemblies' (109th through 111th) educational mandates by basic areas. The legislation cited has varying levels of cost impact from the very major to the…

Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…

This document provides the definitions and procedures for the costing portion of the NCHEMS Information Exchange Procedures (IEP). Also included is an overview of the eight steps and more detailed activities to be performed by institutions using related computer software to conduct the IEP cost study. The IEP cost study implementation steps are:…

The flow of capital to and through the Guaranteed Student Loan (GSL) Program and the cost of that capital to the federal government and the individual borrower were studied. A review of the research on student loan capital was conducted, and automated cost models were developed to test assumptions and project future costs. Attention was directed…

This model provides guidelines for estimating the costs which will be incurred in the implementation of a career education program at all grade levels. The estimation of annual costs is outlined for programs in the areas of teacher inservice training, dropout prevention, counseling, career exploration (required and elective), and vocational…

An economic analysis of setting tuition rates for organized camps addresses four topics of general interest: (1) measuring the economic value (revenues and expenses) of a camp; (2) measuring the true costs (fixed holding costs, fixed costs, and variable operating costs) of operation; (3) establishing a demand curve for measuring camp revenue; and…

The growth of higher educational expenditures attributable to new social demands is considered. The main objective is to identify the sources of these costs, to estimate their amount, and to judge their impact on higher education. Colleges and universities, like many other types of organizations, are subject to social pressures and governmental…

This report shows net instructional unit costs from fiscal year 1995 through fiscal year 2000. The five sections are: (1) Comparison of Fiscal Year 2000 Net Instructional Unit Cost with Previous Years; (2) Net Instructional Unit Cost in Illinois Public Community Colleges Since Fiscal Year 1995; (3) Fiscal Year 2000 Net Instructional Unit Cost,…

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 description is provided of the format used to estimate the costs associated with the development and operation of a computer-managed instructional system. Total costs are conceptualized as a function of the number of hours devoted to each stage of the project and the cost per hour. The data management systems which were developed required…

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:…

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…