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ERIC Number: ED081381
Record Type: RIE
Publication Date: 1972-Jul
Pages: 41
Abstractor: N/A
Reference Count: 0
Cost Analysis in Higher Education.
Balderston, F. E.
Cost analysis is of interest for: its operating and management uses within each institution; its help in providing critical inputs for planning; making major changes in capacity, program structure, or institutional policies; its uses in obtaining comparisons between institutions which help in sharing insights about what targets to set for ourselves; and its valid basis in justifying to funding sources (public and private) what prices we charge for educational and institutional services. These different uses of cost analysis are discussed briefly. The author then discusses four important cost measurement issues: (1) what resources are being absorbed? (2) how does resources use vary with changes in the volume of activity? (3) is the pattern of resource use efficient? and (4) what is the trend over time? Illustrative examples of cost measures are included in the discussion, as are comments on the problems involved in attempting cost measurement. The paper concludes with a review of management strategies designed to cope with situations of financial stress. A 20-item bibliography is included. (Author)
Ford Foundation, 2288 Fulton Street, Berkeley, California 94720
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: Ford Foundation, New York, NY.
Authoring Institution: California Univ., Berkeley. Ford Foundation Program for Research in Univ. Administration.