Funders and program planners want to know: What does it cost to operate a high-quality after-school or summer program? This study answers that question, discovering that there is no "right" number. Cost varies substantially, depending on the characteristics of the participants, the goals of the program, who operates it and where it is located.…

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Public sector economic analysis differs from private sector analysis in that the former assumes continuous functions and very small departures from existing conditions while the latter is generally concerned with large discrete either-or decisions. This paper (1) defines an analytic measure that relates effectiveness and cost so that the…

How to compare the costs of activities you are responsible for with the benefits resulting from those activities. (Author)

Financial planning and resource allocation for chemistry--which has costs not shared by most other disciplines--in Victoria (Australia) colleges are discussed in light of enrollment trends and these colleges' contribution to the pool of chemistry graduates. Materials and equipment costs and class size are considered. (MSE)

In the current context of accountability, analysis of early intervention program costs can help decision makers allocate resources. This paper describes a cost analysis approach, known as the ingredient method, and demonstrates its applicability for evaluating the costs of a universal home visiting program designed to reduce child abuse and…

A method using estimates of individual time allocations was developed to produce a profile of departmental functioning as a whole. Previous research suggested that staff estimates were a reasonably accurate and economical method for obtaining estimates of time. Each staff member estimated the percentage of his or her time spent on different tasks…

A hospital administrator and a nursing school director point out the value of realistic allocation of costs to determine the economics of the diploma program. (Editor)

This study analyzes the equity of community college financing and demonstrates intrastate variations in appropriations to community colleges. The ratio of 90th to 10th percentile values ranges from 2.0 to 2.8 in half of the states analyzed, levels which are considered high in comparison to K-12 finance inequities. In 10 states with high revenue…

As funding for special education increases, it becomes important for educational policy-makers to understand the effects caused by the distribution of monies. This paper focuses on key programmatic and management issues in the funding of special education. Four main topics are discussed: (1) the relationship between special education programs and…

The paper describes a simple, yet effective method of computing a comparative index of instructional costs. The Instructional Cost Index identifies direct cost differentials among instructional programs. Cost differentials are described in terms of differences among numerical values of variables that reflect fundamental academic and resource…

Cost benefit analysis may in the future become a valuable tool for management in higher education, provided the benefits of acquiring a body of knowledge can be defined. Since higher education is not subject to the disciplines of the marketplace in the sense that private business is, we need to find other reasons for influencing our decisions on…

The costing procedures in this manual have been selected to give postsecondary educational institutions a way to determine the full cost of resources used in achieving institutional objectives. The procedures have been tested by a limited number of institutions within a wide range of activities, and are being released in a filed review edition at…

Unit cost analysis provides a rationale for distributing capital costs of physical facilities. (Editor)

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…