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ERIC Number: ED192660
Record Type: RIE
Publication Date: 1980
Pages: 114
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Costing for Policy Analysis.
National Association of College and University Business Officers, Washington, DC.; National Center for Higher Education Management Systems, Boulder, CO.
Cost behavior analysis, a costing process that can assist managers in estimating how certain institutional costs change in response to volume, policy, and environmental factors, is described. The five steps of this approach are examined, and the application of cost behavior analysis at four college-level settings is documented. The institutions and areas of analysis are as follows: Denison University-operation and maintenance (O&M) of physical plant; Drake University-instructional capacity; Santa Fe Community College-student services; and the University of Wisconsin System--library services. A major feature of the Denison study is the method used to assign O&M service levels to particular kinds of rooms. In the Drake study, a formula was developed that shows classroom utilization as an important feature of the study. The Santa Fe study is useful for its validation of the requirements of different kinds of students for varying levels of student services. The library study undertaken at the Wisconsin System was a component of a much larger effort to develop a formula to appropriate state revenues. The method used for dividing library services into those that are affected by student enrollments and those that are affected primarily by acquisitions is also significant. It is suggested that the case studies reveal the challenge of applying cost behavior analysis to the internal reallocation of resources and to state allocation of funds. (SW)
National Association of College and University Business Officers, One Dupont Circle, Suite 510, Washington, DC 20036 ($5.00)
Publication Type: Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: National Inst. of Education (DHEW), Washington, DC.; Ford Foundation, New York, NY.
Authoring Institution: National Association of College and University Business Officers, Washington, DC.; National Center for Higher Education Management Systems, Boulder, CO.
Identifiers: Denison University OH; Drake University IA; Santa Fe Community College FL; University of Wisconsin System
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