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ERIC Number: ED112813
Record Type: RIE
Publication Date: 1975-Oct
Pages: 7
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Cost Analysis in Postsecondary Education: The Contextual Realities.
Lawrence, Ben
Higher Education Management, v3 n3 p1-6 Oct 1975
Cost analysis is not solely the concern of the technically proficient analyst. Determining what uses are appropriate for cost information is a broad policy issue in which academic administrators, department chairmen, and faculty have a tangible interest and should have at least a conceptual grasp of this subject. It is particularly important to appreciate what the technical experts can accomplish with cost analysis and what the problems are. Placing cost analysis in its appropriate context has needed to be done for some time. It involves the examination of these concerns: (1) the recent increase on pressures for cost analysis and the motivations behind these pressures; (2) the guidelines for cost analysis that have been established at NCHEMS; (3) the directions that the development of cost analysis procedures should take in the future. Appropriately or not, the growth of cost analysis in postsecondary education over the past decade has taken place largely in the context of accountability, and more recently in an environment of resource acquisition frustrations. Cost information is increasingly important in planning, budgeting, budget control, and evaluation of performance. (Author)
Publication Type: Journal Articles
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: Western Interstate Commission for Higher Education, Boulder, CO. National Center for Higher Education Management Systems.