Various budgeting patterns and strategies are currently in use, each with its own particular strengths and weaknesses. Neither cost-benefit analysis nor cost-effectiveness analysis offers any better solution to the allocation problem than do the unsupported contentions of departments or the historical unit costs. An operable model that performs…

Discusses the theory of administrative cost accounting known as "internal pricing" for the purpose of describing how it is currently affecting the operations of academic departments. (Author)

Article describes a practical method for identifying and assigning costs of products and services in an instructional materials development center. (Author)

Technological transfer often exacts a definite price, with the developing countries in an obvious situation of dependency. But today it is possible to appraise the economic and social cost of transference. (BL)

A hospital administrator and a nursing school director point out the value of realistic allocation of costs to determine the economics of the diploma program. (Editor)

The use of management information systems (MIS) chargeback--the identification and allocation of MIS service costs to the end-user departments that have requested those services--is described. The objectives of chargeback, developing the chargeback approach, and implementation by the Georgia Power Company are discussed. (Author/MLW)

Activities within a library are combined with the library's floor plan to develop a model of the library as a network of queues. This model can be used to predict average patron processing times and costs as they are affected by demand characteristics and floor plan variations. (Author/FM)

Mental health programs, in addition to providing health services that are justifiable in a cost/benefit analysis, provide services promoting the quality of life which are not justifiable from this viewpoint, and which will (rightfully) be forced to compete with other humanistic university programs. (MB)

Florida state officials promoted the lottery as a successful revenue-producing source for public education. Yet, increases in lottery revenues (even when combined with increased student fees and other revenues) were insufficient to offset significant declines in state allocations to community colleges after the lottery was introduced and reached…

As a means of obtaining economies in universities, this article defines "cost", describes a method for costing the resources of a university in two ways, and gives the implications of the disparity which arises when "costs" are discussed. (Author/PG)

A model is presented in which the division of library resources among competing interests is based upon considerations of economic efficiency. It is argued that allocation decisions should depend upon the prospective usage rate of materials, explicit value judgments about how much such use contributes to the university's goals, and costs. (Author)

Summary of report on study entitled PLANNING FOR EDUCATIONAL DEVELOPMENT IN A PLANNING, PROGRAMMING AND BUDGETING STSTEM," by Selma Mushkin (Education Commission of the States Steering Committee meeting, December, 1968).

The development of theories to explain decision-making requires a model that identifies the factors relevant to decision-making. Seven sets of explanatory factors--called the "seven analytical A's"--should be analyzed. They include (1) axiological factors, or those related to values; (2) ten axiomatic factors comprising socioeconomic,…

The paper describes a simple, yet effective method of computing a comparative index of instructional costs. The Instructional Cost Index identifies direct cost differentials among instructional programs. Cost differentials are described in terms of differences among numerical values of variables that reflect fundamental academic and resource…

Cost benefit analysis may in the future become a valuable tool for management in higher education, provided the benefits of acquiring a body of knowledge can be defined. Since higher education is not subject to the disciplines of the marketplace in the sense that private business is, we need to find other reasons for influencing our decisions on…