Purpose: To suggest an approach to program costing that includes the approaches and concepts developed in activity based costing. Design/methodology/approach: The paper utilizes a hypothetical case study of an Executive MBA program as a means of illustrating the suggested approach to costing. Findings: The paper illustrates both the benefits of…

The use of funding/allocation formulas in public higher education and the efficacy of Higher Education General Information Survey (HEGIS) taxonomies as the basis for discipline cost differentials in Tennessee are examined. Major criteria on which funding/allocation formulas should be based and weaknesses in existing formulas are also identified.…

The impact of discontinuing an academic program at St. Edward's University, Texas, was assessed by measurement on three levels: first-level effects on students and faculty; second-level effects on auxiliary offices and related courses and majors; and third-level effects on productivity and a profile of majors. Majors with a higher than average…

This handbook is intended to assist governing boards of higher education institutions in using key indicators (quantitative or qualitative information that describes the condition of some aspect of the institution) to: evaluate the strategic position of their institutions, compare the institution to its peers, and monitor changes in its condition…

The effects of a budgetary formula change on 39 public colleges and universities in Virginia were assessed. As a state reaction to declining resources, the sample of 15 senior-level colleges and 24 community colleges had undergone a policy change for the 1978-1980 budget to make an adjustment upward in the student-faculty ratio. Attention was…

Relative costs in specialized occupational fields of study at the California State University and the University of California are evaluated by the California Postsecondary Education Commission. Procedures used by the universities to allocate resources among various technical and specialized fields of study are described. The analysis indicates…

This report presents the results of a detailed unit cost study of Alaska's ten community colleges for fiscal year (FY) 1981. After introductory material, the summary results of the study are presented under eight categories: (1) full-time equivalent (FTE) teacher compensation per fiscal-year equated (FYE) student (i.e., a hypothetical student…

Patterns of expenditures in higher education are examined, based on 1977 financial data from the Higher Education General Information Survey (HEGIS) and on data from "Higher Education Financing in the Fifty States, Interstate Comparisons, Fiscal Year 1976, Review Edition." Based on 1977 fiscal year data from HEGIS, distributions of…