Community colleges are under pressure to increase completion rates, prepare students for the workplace, and contain costs. Colleges need to know the financial implications of what are often perceived as routine decisions: course scheduling, program offerings, and the provision of support services. This chapter presents a methodology for estimating…

The authors use population census data to project school enrolment for Kenya. They also employ current education sector budget and national revenue base statistics to model the sector budget and to forecast the revenue base growth required to sustain universal primary education (UPE). The 2003 fiscal year unit cost of education is used as the base…

Background: This study was originally prepared for the African Inter-Ministerial Conference on Literacy (September 2007) with the objective of analysing the costs of successful adult literacy programmes run both by government ministries, as well as international and national non-governmental organisations. Objectives: This study aims to increase…

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…

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.…

Discusses a study conducted to define costs of continuing education programing and to examine the productivity of professional program staff. Three unit cost factors were compared: budgeting on a per program, per participant, and per instructional unit basis. (Author/JOW)

Specific objectives of this phase of a nationwide study of vocational education were: (1) to determine the unit cost for vocational-technical education programs in a unified school district and in junior college district, (2) to determine the problems of data collection and analysis under present practices and legal requirements, and (3) to…

Three years of financial data on pharmacy continuing education programs are examined. Direct and indirect costs and income per registrant, instructional unit, and program are detailed, as well as measures of staff productivity and expenses per program type. Suggestions for integrating financial planning into overall programing are made. (SK)

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…

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…