Fort Wayne uses step allocation accounting and unit cost rates to locate the indirect costs of special -- and regular -- programs. (Author/JN)

In order to compare the amount of money spent on education among the countries of the Western world, the relative purchasing power of the different currencies and the position of teachers in the general hierarchy of incomes are two important factors that bear consideration. (CK)

This report is the second of three in a series to determine unit time and cost estimates for the major operations of the Technical Services Division of the Tucson Public Library. Daily logs were recorded by personnel in the cataloging unit in the spring of 1978, and these data form the basis of this report. Cataloging procedures are discussed and…

This report is the first of three in a series to determine unit time and cost estimates for the major operations of the Technical Services Division of the Tucson Public Library. Members of the Processing Unit recorded daily activities for a 4-week period and from these logs processing costs were developed. Processing procedures are outlined and…

The Claremont Colleges started the first US cluster experiment in 1925. Through the cluster concept, the personal values of the small college have been preserved while it secured facilities of the university. What is not known is whether educational resources have been enriched at a faster rate than the rise in unit cost. The purpose of this study…

The University of Michigan has lowered its cost-per-square-foot for roof maintenance as the result of 20 years of continuing inspection, analysis and record keeping. (Author)

The article tells how the English Gas Industry solved the problems of the changeover to decimal currency and what the plans are for metrication. (MF)

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)

In international comparisons it was found that manufacturing productivity growth slowed after 1973 and unit labor costs accelerated in most industrial countries including the United States. Aggregate hours rose only in the U.S. (CT)

Presents a methodology, known as microcosting, for identifying the unit costs of providing specific library services. It is applied for illustrative purposes to the determination of the unit costs of tracking overdue materials at a major university library; a task flowchart, mathematical formula, and data tables are included. (Author/JD)

"ARL Statistics 2005-06" is the latest in a series of annual publications that describe collections, staffing, expenditures, and service activities for the 123 members of the Association of Research Libraries (ARL). Of these, 113 are university libraries and 10 are public, governmental, and nonprofit research libraries. Data reported by libraries…

This report presents estimates of the private rates of return for students studying for vocational education and training (VET) qualifications in Australia. Estimates of rates of return are commonly used by governments, businesses and others to compare the merits of different forms of investment where costs or benefits or both are distributed over…

Information concerning a theory about allocation of resources among units at colleges is presented. This information, which is primarily in tabular and graphical form, is based on a report of the special conference topic panel entitled "Clues for Leaders of Universities from Environmental Studies: Applying Theory and Research to…