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…

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 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).…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

The way that planning tools can be used to evaluate the economic consequences of implementing new academic programs at Grambling State University (GSU) is considered. The focus is projecting cost behavior for planning and decision making. The following planning tools are examined: cost-volume-revenue analysis, cost behavior analysis and least…

This manual is designed to provide primary health care program managers with guidance on how to use cost analysis and cost-effectiveness analysis as tools to achieve better understanding and management of resource flows. Although it has been prepared primarily for program managers at national, regional, and district levels, other health…

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…

Sixty-five cost reduction efforts on college and university campuses are described, as part of the Cost Reduction Incentive Awards Program sponsored by the National Association of College and University Business Officers and the United States Steel Foundation. The incentive program is designed to stimulate cost-effective ideas and awareness of the…

Fifty-two cost reduction efforts on college and university campuses are described, as part of the Cost Reduction Incentive Awards Program sponsored by the National Association of College and University Business Officers and the United States Steel Foundation. The incentive program is designed to stimulate cost-effective ideas and awareness of the…