ERIC Number: ED068082
Record Type: RIE
Publication Date: 1972-Aug
Reference Count: 0
A Master Plan for Unit Cost Studies Among Community Junior Colleges.
Sims, Howard D.
The need for higher education programs is being challenged, and unit cost studies may become an integral part of the funding process for junior colleges. This paper describes the major tasks in a cost study and reviews the problems encountered in the unit costing efforts. The main tasks are: (1) identifying units of measurement (the language used to convey cost information) e.g., the student credit hour; (2) classification of cost centers, usually functionally-grouped departments, and consistent assignment of cost by unit of product and service; (3) consistent data definitions, both conceptual and technical; (4) data collection, keying data to the functions of the study, whether it be for internal institutional analysis, external institutional comparison, or decision-making; (5) reporting and data utilization, restricting the latter to use for predetermined objectives; and (6) defining level of effort concepts in terms of either input-output orientation or planning and decision-making factors. (RN)
Publication Type: N/A
Education Level: N/A
Sponsor: State and Regional Higher Education Center, Florida.
Authoring Institution: Florida State Univ., Tallahassee. Dept. of Higher Education.