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ERIC Number: ED083940
Record Type: Non-Journal
Publication Date: 1973-May-15
Pages: 14
Abstractor: N/A
Reference Count: N/A
Programme Costing - A Logical Step Toward Improved Management.
McDougall, Ronald N.
The analysis of costs of university activities from a functional or program point of view, rather than an organizational unit basis, is not only an imperative for the planning and management of universities, but also a logical method of examing the costs of university operations. A task force of the Committee of Finance Officers-Universities of Ontario has been developing a methodology for program costing which can be adopted for use by any of the province's universities. Since program costing is seen as a budgeting tool, the system is being designed primarily for internal management use where its potential is greatest. This paper discusses some concepts and misconceptions of program costing, and outlines the characteristics of the proposed system: emphasis on definitions and allocation rules, the costing of support functions and the identification of their contribution to the costs of instruction, research, and community service, the separation on nonspecifically funded research from instruction, and the realization that the costs derived are historical average expenditures rather than accurate or standard costs. (Author)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Canada