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ERIC Number: ED115185
Record Type: RIE
Publication Date: 1975-Jun
Pages: 13
Abstractor: N/A
Reference Count: 0
Budgeting Format and Program Analysis: Account Crossover and Cost Study.
Wong, S. Godwin
Unit cost is an anticipated offspring of the pressing notions of accountability, efficiency, and comparability, coupled with the decreasing availability of both public and private resources for higher education, and the increasing cost of deliverance of higher education in general. The two most widely used measures of unit cost in higher education are, among others, the unit cost by discipline and by program. In order to calculate meaningful costs of any sort, the following resources are necessary: (1) conceptual framework; (2) methodology; (3) data base; and (4) manpower and other related resources (e.g., computer time). Depending on the unique budgeting format of each institution, different procedures would have to be developed to get the accounts crossed over and complete the cost of study. Owing to the diversity of budgeting and accounting practices in different institutions, it appears that no single ideal budgeting format can be suggested. The implications and ramifications of a cost study are often beyond the original intended use of the results. Care must be devoted to the development of a clear conceptual framework and some well-defined procedures before embarking on the work of crossing over the accounts. (Author/KE)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Note: Paper presented at the Annual Florida Statewide Conference on Institutional Research (8th, West Palm Beach, Florida, June 1975)