ERIC Number: ED100267
Record Type: Non-Journal
Publication Date: 1974-Dec
Reference Count: N/A
Instructional Costing at Ohio Wesleyan. Studies in Management; Vol. 4, No. 4, December 1974.
Mathews, Keith W.
Ohio Wesleyan University has responded to the challenge of costing in colleges and universities by implementing a computer-based costing system, beginning with the fiscal year ending June 30, 1970. This document describes the Ohio Wesleyan system that provides direct instructional cost per student enrolled for each individual course section, as well as average cost per student and average cost per credit unit for each academic discipline based on the classifications of the Higher Education General Information Survey (HEGIS). Emphasis is placed on the means to evaluate financial priorities, completion of information subsystems, and a reconciled totals with accounting records. (MJM)
Descriptors: Accounting, Colleges, Computer Oriented Programs, Cost Effectiveness, Educational Economics, Educational Finance, Expenditure per Student, Higher Education, Program Costs, Universities
National Association of College and University Business Officers, One Dupont Circle, Washington, D.C. 20036
Publication Type: Journal Articles
Education Level: N/A
Authoring Institution: National Association of College and University Business Officers, Washington, DC.