Concentrating on a sample of 30 secondary schools in the Oyo state of Western Nigeria, this study diagnoses the disparities in secondary education development there and seeks those factors that determine the unit cost of education. The status of secondary educational development in Oyo state is shown by examining those indicators showing such…

Fiscal year (FY) 1986 results of the annual unit cost study of the public community colleges in Illinois are presented, including basic data on course offerings, enrollments, and costs. After an introductory overview, data and analyses are provided, covering FY 1986 net instructional costs compared with previous years; net and full instructional…

Results of empirical studies of the size-cost relationship in higher education are synthesized, with emphasis on comprehensives, standardization, and mathematical integration. Results of research on economies of scale at two- and four-year colleges and research are summarized as follows: (1) two- and four-year colleges, on average, do experience…

Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…

Background information regarding the draft of "Audits of Educational Institutions," released by the Accounting Principles Board of AICPA, is presented. Sixteen proposed changes are identified to alert and assist the individual business officer in working with his public accountant or state auditor to assure reasonable interpretations…

Because of increased access of postsecondary education in the 1950's and 1960's, higher education cost analysis gained importance. Attempts have been made to develop a standard unit cost, but it is hard to see unit cost accounting by itself as a valuable tool for public accountability or policy making. For these purposes a cost-effectiveness ratio…

Research was conducted to study possible alternatives to ACT and SAT for admission and placement purposes. A survey of California community colleges revealed that the information desired about students is how well they can write, how well they can read, and how well they can apply basic mathematics skills and that the test should not exceed $3.00…

To evaluate the effectiveness of Service Unit Management (SUM) in reducing costs, improving quality of care, saving professional nursing time, increasing personnel satisfaction, and setting a stage for further improvements, a national questionnaire survey identified the characteristics of SUM units, and compared the performance of a total of 55…

Between 1986 and 2004, textbook prices rose 186 percent in the United States, or slightly more than six percent per year. Meanwhile, other prices rose only about three percent per year. This paper examines the economic reasons why textbook prices have escalated so briskly and what reasonable alternatives are available that might slow down these…

Changing how the federal government reimburses states for foster care has been on the mind of reformers for more than 15 years. In an effort to advance the debate, the Department of Health and Human Services published an issue brief in 2005 that examines the relationship between federal Title IV-E funding and child outcomes at the state level. The…

The building cost analysis of Parkway North Senior High School has been prepared under the rules described in the first installment of a 3-part Building Cost Index (see EA 503 949); and contains a framework of categories, quantities, costs, and units of measurements. Performance data is listed to give a broad statistical picture of the building.…

Under comparable conditions, the cost of providing a photocopy did not exceed the cost of lending an original document. (Author)

Fiscal year (FY) 1989 results of the annual unit cost study of the Illinois public community colleges are presented in this report, based on data on course offerings, enrollments, and costs provided by the colleges. After an initial summary overview, data and analyses are presented showing net instructional unit costs for FY 1989 compared with…