This paper presents a standard costing model appropriate for determining real costs of programs which are not entirely self-contained. Central to the model is the concept of allocation pools involving resources which are not attributable to a single program or program component, but whose costs must be shared by any given program which is part of…

A framework for analyzing and classifying cost factors in higher education is presented. Costs are located in three sources (individual colleges and universities, the higher education community, and the socioeconomic and scientific-technological environment), and within each source, are a result of either cultural or material conditions. (MSE)

A discussion of the federal Office of Management and Budget (OMB) policies concerning computation of indirect costs on federally funded research projects at universities focuses on recent policy changes. Significant revisions are examined, future points of scrutiny are noted, and ongoing initiatives are described. Three options for indirect cost…

This study investigated the resource allocation process--how school administrators obtain the proper resources to operate their schools, distribute the available resources among the various school programs appropriately, and manage resources for effective educational results--in four high schools during the 1984-85 school year. Information was…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

The way that planning tools can be used to evaluate the economic consequences of implementing new academic programs at Grambling State University (GSU) is considered. The focus is projecting cost behavior for planning and decision making. The following planning tools are examined: cost-volume-revenue analysis, cost behavior analysis and least…

The value of microcomputer modeling tools and spreadsheets to help college institutional researchers analyze proposed capital projects is discussed, along with strengths and weaknesses of different software packages. Capital budgeting is the analysis that supports decisions about the allocation and commitment of funds to long-term capital…

Following a management summary and introduction, chapters 3 and 4 of this report present findings and recommendations related to the Montgomery County, Maryland, Public Schools process of procuring supplies and equipment (food supplies, fuel oil, warehouse supplies, and maintenance parts) and contractual services (data processing maintenance,…