Treats state government budget control problems, asserting that traditional administrative controls unduly restrict university flexibility in dealing with a competitive marketplace. After analyzing incentives, evaluating budget controls, and explaining budget officers' resistance to experimentation, this paper proposes a reform program based on…

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

Course costs consist of direct costs (teaching salaries) added to indirect departmental and indirect college-wide costs. Course receipts are obtained by adding the state allocations per HEGIS discipline multiplied by the number of FTE generated by Student Semester Hours of enrollment in that discipline to a calculated portion of student tuition.…

This document presents an analysis of unit costs (annual cost per student) of engineering education in Ontario by degree and year level. All ordinary operating expenditures are covered including engineering department and faculty budgets, and all university overhead accounts such as library, administration, and plant maintenance costs. (HS)

This document presents projected operating expenses for the Ontario universities during academic year 1969-70 as based on reports of operating expenses in academic years 1967-68 and 1968-69. The basic income units are provided for academic salaries, graduate student teaching salaries, academic support salaries, library facilities, fringe benefits,…

Proposes that specific programs of study, rather than school size, be used as the unit of analysis in assessing educational costs. (WM)

This study, based on data for the 1970-71 school year, develops a uniform method for comparing costs of alternative school feeding systems. The study attempted to determine relative costs of providing meals under alternative production and distribution systems, establish standards relating to food costs and labor efficiency that could be used in…

This paper presents data on educational expenditures of lesser developed countries (LDCs) and member countries of the Organisation for Economic Cooperation and Development (OECD) and compares patterns of expenditures by levels of education. Expenditures for each level of education are also analyzed in terms of unit costs, enrollment rates, and the…

This document provides the definitions and procedures for the costing portion of the NCHEMS Information Exchange Procedures (IEP). Also included is an overview of the eight steps and more detailed activities to be performed by institutions using related computer software to conduct the IEP cost study. The IEP cost study implementation steps are:…

Presents various shortcomings of applying a per-pupil cost structure for determining teaching cost. A proposed alternative approach determines the cost of providing teaching capacity separately. It is applied to a number of situations and the comparative results are presented. (JMF)

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)

In the financing of higher education there are at least three major complications: (l) identifying the multiple outputs produced by an institution; (2) determining the costs associated with producing particular outputs; and (3) relating sources of income to costs of production. The use of several different budgets is essential. Every institution…

For this study, a series of data has been collected covering the total amount of expenditure and its main constituent items. Data are also included for Yugoslavia, an associated member country. In the first chapter, the trend of educational expenditure in each country is measured and, controlling for the effect of price increases, the following…

This report, from the National Association of College and University Business Officers' (NACUBO), is the nineteenth in a series of comparative data studies of public two-year colleges. A result of an intensive six-month study involving 252 community colleges, it contains financial and other statistics for fiscal year 1997-98. Report highlights…

A series of studies in cost effectiveness at Francophonic universities were conducted. The objectives of these studies are identified and the methodology is examined and compared with work done in Britain, U.S.A., and Canada. Cost comparisions are offered between French universities and Bradford University. (Author/MLW)