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

Recommends that budget planning for college libraries be based on performance and unit costs rather than on budget formulas. Consideration should be given to the program of library services, the kind of services performed and the adequacy of this performance. Presents eight basic requirements as a standard for planning individual library budgets.…

Detailed instructions are given for the construction of a nomograph that can be used to compare unit prices of packaged foods in a grocery store. (MP)

Back when markets hinged on local contacts, product standardization wasn't a concern. When higher education was thought to be mainly about educating citizens, standardization wasn't much of a concern, either. Standardization has come later to higher education than to other commodities markets, but it has arrived. As with other commodities, unit…

These self-instructional resources have their origins in a workshop on the Costs and Financing of Open & Distance Learning which took place from 6-10 August 2007 in Gabarone, Botswana. The workshop was sponsored by the Commonwealth of Learning (COL) with the overall aim of building capacity to plan, negotiate and manage appropriate financial…

Presented in question-and-answer format, the fact sheet provides educators with general information on photocopying and offset printing processes and offers specific tips for saving money on printing and reproduction. The first section addresses the use of photocopying, describes instances when photocopying is most economic, and discusses…

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…

Rapid growth, limited funds, and vast changes in business and industry have required modification of old and development of new courses in the junior college. A comprehensive review of educational expenditures therefore seemed justified. This study developed a plan of accounting and cost analysis to determine the net cost of certain curricular…

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…

The need for higher education programs is being challenged, and unit cost studies may become an integral part of the funding process for junior colleges. This paper describes the major tasks in a cost study and reviews the problems encountered in the unit costing efforts. The main tasks are: (1) identifying units of measurement (the language used…

Items to be considered in establishing on-line reference in a small to medium size library are vendor relations, equipment needed, number of data bases to offer, training of staff, and how to compute search costs. (JAB)

Thirteen ideas from the NACUBO-U.S. Steel Foundation "Cost Reduction Incentive Awards" of the past three years are presented. Among them are: Rochester Institute of Technology's employee assistance plan (counseling for drug or alcohol abuse or family or financial problems); and Duke's Consolidation of duplicating services. (Author/LBH)

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…

Reviews two papers appearing in this "Economics of Education Review" issue. Faults M.J. Bowman, B. Millot, and E. Schiefelbein's tax burden study for excluding background information on educational goals in France, Chile, and Malaysia. Criticizes L. R. Jones, F. Thompson, and W. Zumeta for viewing budgeting as limiting expenditures, rather than…