This paper offers an analytical framework to evaluate the cost and potential economic benefits of industrial day care. The principal objectives of this analysis are to: define the inputs (goods and services) required to provide a given day care program; develop cost factors which can be used to estimate a range of costs for any particular type of…

Cost-income studies are designed to serve two functions in instructional program evaluation. First, they act as the indicator of the economic value of a program. This economic value in conjunction with the other educational values needed in program evaluation allow for the most realistic appraisal of program worth. Second, if the studies show a…

A total of 114 independent colleges and universities were surveyed to estimate the impact of changes in social security taxes over a nine-year period from 1979 through 1987. The model used in the November 1977 NAICU study is retained in this study, which has been expanded to include more detailed tables by institutional type. The tables can…

A model of departmental support expenditures is constructed. The requirements for administrative and technical staff and for operating funds of a university's academic units were analyzed, and these were related to a number of quantitative characteristics of the units. (Author/MLW)

This study was conducted to provide recommendations necessary for the implementation of a coordinated educational data processing system and to compare operational costs and selected resources in five public junior colleges in Illinois. Possible uses include: (1) identifying students served and services rendered, (2) determining costs for state…

Indicators of the financial health of colleges and universities are considered, along with causes of financial problems, a conceptual framework for institutional financial flows, and data sources. Five indicators are addressed: changes in institutional distress potential for private colleges, changes in institutional financial resources, changes…

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)

In order to determine the effectiveness of Hawaii State expenditures on public education (one-third of Hawaii's general revenues funds), the state legislature asked that the state auditor study the feasibility of applying a model to analyze expenditures for public education. The state auditor engaged Dr. Bruce S. Cooper, a professor at Fordham…

The budget decision making process at Stanford University, California, from 1970 through 1979 was evaluated in relation to the allocation of general funds to 38 academic departments. Using Simon's theory of bounded rationality and an organizational level of analysis, the Stanford decision process was tested for its rationality through…

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

The philosophical underpinning of the purposes of the community college, an examination of the basis for state financial support from a philosophical viewpoint, and an analysis of the ways in which the various states have implemented that philosophy in financial support programs are the central focus of this report. The four current patterns of…

The problem of selective renewal of basic research capability within a professional (medical) school of a major research university is addressed. Attention is directed to a strategy and process for conducting such a revitalization that includes marketing the program in a partnership modality to a local foundation. Reasons that the foundation…

The relationship between the costs of central administration and academic teaching and research production was studied, based on a large sample of British universities and a separate analysis of the Free University of Brussels, Belgium. To determine variables important to central administration costs, a cross-sectional and intertemporal regression…

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…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…