ERIC Number: ED116546
Record Type: Non-Journal
Publication Date: 1974-Oct-30
Reference Count: N/A
Methods of Calculating Unit Activity and Output Costs in French Universities. Technical Report. Programme on Institutional Management in Higher Education.
Babeau, Andre; And Others
Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and calculation of activity costs is reviewed with consideration given to elementary units of activity (UEA) and cost centers, UEA activity indicators, accounting procedures for aggregate costs, and unit activity costs. Output costs are determined with regard to teaching, research, public service, and accessory outputs, student flow, and averaging methods. An approach to budget control is outlined, emphasizing ex-ante activity costs and determination of UEA cost functions. A glossary of terms is included. (LBH)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Authoring Institution: Organisation for Economic Cooperation and Development, Paris (France). Centre for Educational Research and Innovation.
Identifiers - Location: France