Discusses annual cost and present worth methods as two basic ways of calculating life-cycle cost to make purchasing decisions when replacing training systems. A training cost analysis worksheet to aid in asking comprehensive questions about training costs as they currently exist is included. (MBR)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

Outstanding cost-reduction programs implemented at colleges and universities during calendar year 1987 are recognized. Each of the 54 award-winning ideas is described in a paragraph-length program summary. Although some aspects of programs may be unique to a particular institution, creative administrators are challenged to tailor the programs to…

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

Directors of 87 resident camps affiliated with the American Camping Association responded to a random sample survey and provided data to compile this first collection of camp operating ration tables. Fifty-three tables show average percentage of total, median percentage of total, average in dollars, and median in dollars statistics in 14 income…

Discusses some of the factors that librarians should consider when planning to automate their libraries. These factors include vendor and systems selection; equipment; support; additional costs; and time. Seven tips to avoid common automation pitfalls are also given. (MAB)

Total cost management, an innovation useful in higher education, is best implemented in the institution's support services. Total cost management is the practice of analyzing and improving an institution's financial and qualitative performance when producing a particular product or service, paying attention to the complete work process and all…

Designed to assist library managers in conducting effective cost studies, this document provides a summary of the data for the 81 member libraries which responded to a survey of technical services cost studies conducted by the Association of Research Libraries (ARL) in April 1982, and seven reports of such studies. These reports, which range from…

Suggests that as automated information services become more prevalent, it is essential that libraries find permanent funding to support this activity. Funding of information provided by an online search that satisfies legitimate educational and research needs with monies from print materials budget is considered. Three reactions to essay are…

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)

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…

Rising health care costs can be minimized if public health education can induce individuals to adopt a wellness-oriented behavior pattern. (LH)

A study was conducted to determine if the centralization of braille operations for the national free library program would be feasible, economical, and desirable. This report presents the findings of the study in three sections. Section 1 provides background information, a summary of the first phase of operations, and the study objective for phase…

Due to automation technology, financial restrictions, and resultant downsizing, library managers have increasingly relied on the services of contractors, rather than in-house staff, to accomplish different technical services operations. Contracted services may range from a small project for a selected group of materials to a large project for…