Presents a "profit" model for continuing education (in a university setting but applicable to all continuing education operations) based upon the organization of profit and cost centers to help develop an administrative structure and control mechanisms to achieve profit planning. Tables illustrate different elements in the model. (MF)

A study was conducted to determine if the centralization of playback machine operations for the national free library program would be feasible, economical, and desirable. An alternative model of playback machine services was constructed and compared with existing network operations considering both cost and service. The alternative model was…

A project was undertaken to develop a model for establishing normative costs and budget guidelines for California's community colleges. The model was developed using adaptations of microcomputer software and tested using data from the Chancellor's Office of the California Community Colleges and from the Marin Community College District (MCCD).…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

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…

The Resource Cost Model (RCM) is a resource management system that combines the technical advantages of sophisticated computer simulation software with the practical benefits of group decision making to provide detailed information about educational program costs. The first section of this document introduces the conceptual framework underlying…