As with most things in life, managing student meal charges is all about balance. To be successful, the program needs to include a fair and reasonable policy, to serve nutritious and flavorful meals, and to include students as active stakeholders in the program. A plan that acknowledges simple forgetfulness, explains expectations of all…

Objective: To compare societal costs between patients treated with atomoxetine and placebo in Sweden. Method: Ninety-nine pediatric ADHD patients were randomized to a 10-week double-blind treatment with atomoxetine (n = 49) or placebo (n = 50). All parents received four sessions of psycho-education. Parents filled out a resource utilization…

Cost functions are estimated, using random effects and stochastic frontier methods, for English higher education institutions. The article advances on existing literature by employing finer disaggregation by subject, institution type and location, and by introducing consideration of quality effects. Estimates are provided of average incremental…

Management of an information function requires detailed knowledge of what is being spent, how it is spent, and what is received in return for the money. Simply knowing whether a profit has been made or a loss suffered, and even knowing how expenditures were distributed, is not enough information for management. Building block cost analysis is…

The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)

The objectives of the study leading to this report were to review, analyze and summarize published library cost data; and to develop a cost model and a methodology for reporting data in a more consistent and useful way. The cost model and reporting procedure were developed and tested on the circulation system of three libraries: a large university…

This is a comprehensive study of the expenditures of Canadian universities. The participating institutions filled out questionnaires, but only 23 of the institutions completed the whole project; therefore, many of the conclusions drawn in this report are admittedly of questionable value. Chapter I presents the introduction and background of the…

A system called Building Block Costing is explained, with examples of techniques, reports, and application of results. (Author/JB)

The purpose of the study was to determine the relationship between size of area vocational-technical schools and expenditures per student in the State of Missouri. (Author)

During 1981, the Committee on Allied Health Education and Accreditation (CAHEA) conducted a survey to determine the costs to institutions of the program accreditation process. A memorandum requesting program and institutional information and direct salary expenses was sent to 1,727 institutions sponsoring one or more CAHEA-accredited programs, and…

This document attempts to provide managers and designers of information systems with a usable, practical "building block" system for unit costing. The model is sufficiently flexible to be applicable to a wide variety of cost control requirements; costing elements include project, product, account, organization and function. Design of the cost…

A formula is given that enables one to determine the parameters for amortizing an information system within a year. The formula is illustrated with three mechanized information systems for patents. The most critical parameter is shown to be indexing time. (7 references) (Author/NH)

The recommendations of James B. Conant in the 1950s led to high school consolidation across the country. Although the surviving small schools have weaknesses, they have benefits as well. (JM)

Marginal cost is the cost of producing an additional unit. In higher education, one marginal cost would be cost of educating an additional student. Formula-based budget determination for public higher education is usually based on average cost per student. This study estimates marginal cost and compares it with average cost. There are several…

The costs incurred at Antelope Valley Community College (California) in evaluating the performance of college faculty members for the 1972-73 school year are summarized. Evaluation fell into two phases--implementation and operation. Implementation involved the issuance of written procedures, necessary forms, the purchase of equipment and supplies,…