University of Arizona employees (N=182) participated in studies of the valuation of fringe benefits. Findings include a lack of employee knowledge regarding employer cost and market value of the studied benefit and undervaluation of the benefit by employees. Findings are consistent with the hypothesis that employee benefit valuations anchor on…

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…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

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…

Physical plant costs charged to the operating fund of the provincially-assisted universities of Ontario for fiscal year 1982 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic support activities of each university. Statistical data are presented on the following: physical…

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)

A thorough review of Lane Community College's purchase order system revealed that 62% of all purchase orders processed in 1981-82 were for amounts under $100; that these orders made up only 3.5% of the dollars expended in acquiring materials and services for college operations; and that each purchase order cost the college $75 in supplies and…

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…

Effects of school closings in 169 New York State districts, excluding New York City, are examined in terms of operating costs, political changes, staff and community responses, program offerings, crowding, and vandalism. (KS)

This guide addresses contributions that school facility administrators and business officials can make in an effort to reduce operating costs and free up money for capital improvements. The guide explores opportunities available to utilize energy-saving strategies at any stage in a building's life, from its initial design phase through renovation.…

Telephone bills can be reduced by 30 percent or more without any reduction in service by practicing equipment, billing, and internal cost control.

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)