Cost per student disparity is examined with focus on: the concept of educational cost per student; dispersion of unit cost; cost comparisons among similar institutions; cost comparisons among the states; and institutional differences in the internal allocation of expenditures. Academic freedom, program variety, and institutional objectives may…

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)

Broad guidelines are presented for making budget allocations based on approximate impact that changing program enrollments have on each unit's budget, the dollar impact on the unit's budget for faculty position changes, costs of specific program change, and revisions in the base budget, which may be made by requiring justification for refunding.…

The Children in Custody (CIC) report provides biennial information, in the form of statistical charts, on public and private residential facilities holding juveniles in custody across the country, and on the juveniles they hold. The reference date for this CIC census was February 1, 1983. Annual data are for the calendar year 1982. The major…

Using a cost analysis system developed by the Maryland State Board for Community Colleges, this report presents information on cost per course, cost per student credit hour, and cost per full-time equivalent (FTE) student for each instructional discipline at Prince George's Community College (PGCC). Total cost figures are the sum of faculty…

THE AUTHOR STATES THAT UNIT COSTS ARE MEASURES AND STANDARDS OF BUDGETING AND ARE USED TO DIRECT ATTENTION TO PROBLEMS AND AID IN THE SOLUTION OF THOSE PROBLEMS. UNITS FOR COSTS COULD INCLUDE STUDENT CREDIT HOUR, DEPARTMENT COSTS, COST BY LEVEL OF INSTRUCTION, ETC. COSTS IDENTIFIED WITH INSTRUCTION WOULD BE FACULTY TIME. WORKLOAD AND COST…

The 1966 report of the National Standards Committee summarizes the results of the 1965 questionnaire from 89 institutions of higher education which are listed by name. Tabulations and graphs of data are given in the areas of the cost of administration of the plant operation, janitorial services, utilities, grounds, labor, traffic and security.…

This document presents the results of a study that had as its purpose the determination of unit costs for undergraduate degree graduates by discipline at the University of Bradford in Great Britain in academic year 1981. The study is based on enrollment projections as made by present enrollment trends, and utilizes the techniques of Output…

This brochure provides guidelines for State governments seeking to recover the costs of services provided by central service-type activities to grantee State departments and the indirect cost of grantee State departments. As a prerequisite to such recovery, States must develop and submit to the Department of Health, Education, and Welfare a formal…

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 publication discusses a cost analysis study of bilingual education in Texas that sought to determine the per-pupil costs of a minimally adequate program that would correspond to the regular monolingual program funded under the state's foundation finance program. The study identified the essential costs of a model bilingual education program…

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)

This article investigates the assignment of unit costs to community service activities. The author's position is that although preventive services typically are difficult to assess in cost analysis terms, their importance must not be minimized. (Author/DOW)

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)

Discusses the problem of calculating unit costs for higher education, with special attention to the allocation of research-related costs and various indirect costs to undergraduate and graduate students. Calculates unit costs and budget allocations for a hypothetical state university system, based on different policy assumptions regarding cost…