ERIC Number: ED074883
Record Type: RIE
Publication Date: 1971-Nov
Reference Count: 0
Cost Finding Principles and Procedures. Preliminary Field Review Edition. Technical Report 26.
Ziemer, Gordon; And Others
This report is part of the Larger Cost Finding Principles Project designed to develop a uniform set of standards, definitions, and alternative procedures that will use accounting and statistical data to find the full cost of resources utilized in the process of producing institutional outputs. This technical report describes preliminary procedures for identifying, measuring, distributing and allocating costs, and for determining the cost of various types of outputs (i.e., projects, courses, student credit hours, etc.). Included are discussions of the distribution of cost categories to the cost centers, and allocation of the costs of the support cost centers to the primary cost centers. (Author/CS)
Publication Type: N/A
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC.
Authoring Institution: Western Interstate Commission for Higher Education, Boulder, CO. National Center for Higher Education Management Systems.