The way that planning tools can be used to evaluate the economic consequences of implementing new academic programs at Grambling State University (GSU) is considered. The focus is projecting cost behavior for planning and decision making. The following planning tools are examined: cost-volume-revenue analysis, cost behavior analysis and least…

General information is presented concerning residential continuing education centers affiliated with public institutions of higher education. Attention was directed to those universities considered self-contained with full-service facilities, including conference facilities, housing accommodations, and food services. Based on the latest documents…

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

This is the fourth biennial study of instructional costs for state institutions of higher education, and is the basis for the higher education commission's development of budget formulas. The basic unit of measurement is the student credit-hour; professional salaries, support salaries, operating expenses, and equipment charges are allocated to the…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…