Efforts of the University of Massachusetts at Amherst illustrate the use of cost information in decision-making. The Instructional Cost Index can be used to determine the unit costs of instruction and, combined with information from an induced course load matrix system, can provide data on the costs of programs. (LBH)

Recent evidence suggests that traditional cost analysis may not be the most appropriate way to justify educational budgets. This article suggests that using constructed cost models to develop operating budget requests can help ensure that the distinction between legitimate information needs and managerial autonomy is maintained. (LBH)

Management modeling techniques are applied to setting operational and capital goals using cost analysis techniques in this case study at the Columbia University School of Dental and Oral Surgery. The model was created as a planning tool used in developing a financially feasible operating plan and a 100 percent physical renewal plan. (LBH)

Cost-per-student calculation methods produce different values that create problems for decision-makers in evaluating their use. Several available cost models are compared and differences in methods of looking at the costs of health sciences education are discussed. (LBH)

The ability to analyze and construct the cost of existing or developing programs is a powerful tool for planning the allocation of scarce resources. Implications for health professions education programs are discussed and the major elements affecting the cost per student are described. (Author/LBH)