A participatory process by which a useful costing and data management system was developed at Chapman College is described. The system summarizes information on instructional workloads, class sizes, and the costs per student credit hour for academic programs. Costs incurred in other areas to support each program are included. (Editor/LBH)

Variation in unit instructional costs among major research universities is substantial, much of which can be accounted for in differences in instructional output. The tendency for graduate enrollment to increase may be a serious threat to costs, and enrollment decline in private institutions is more serious than in public universities. (MSE)