ERIC Number: ED163867
Record Type: RIE
Publication Date: 1978
Reference Count: 0
An Approach to Cost Studies in Small Colleges.
This manual is designed to provide an alternative for small colleges that are unable to use computer-based software and models available through the National Center for Higher Education Management Systems (NCHEMS). Included are concepts drawn from other NCHEMS costing projects, using simplified worksheets for cost-analysis computations rather than computer-based systems. Guidelines are presented for developing unit-cost data for use in internal management, and producing nonfinancial data that are useful in interpreting cost information. The guide is based on current practice among a group of small colleges that developed their own costing methods. These practices can be compared across units or with other campuses. Appendices include: descriptions of costing approaches and the use of cost information from "Procedures for Determining Historical Full Costs;" a discussion of cost and costing principles in higher education from "Fundamental Consideration for Determining Cost Information in Higher Education;" a student data module software description; and information on constructing an instructional workload matrix. (SW)
Descriptors: Budgeting, College Planning, Comparative Analysis, Cost Effectiveness, Cost Estimates, Educational Finance, Financial Policy, Higher Education, Instructional Student Costs, Methods, Noninstructional Student Costs, Small Colleges, Unit Costs
National Center for Higher Education Management Systems, Post Office Drawer P, Boulder, Colorado 80302
Publication Type: Reports - Research
Education Level: N/A
Sponsor: National Inst. of Education (DHEW), Washington, DC. Finance and Productivity Group.
Authoring Institution: Western Interstate Commission for Higher Education, Boulder, CO. National Center for Higher Education Management Systems.
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