ERIC Number: ED422823
Record Type: Non-Journal
Publication Date: 1998-May
Reference Count: N/A
A Program Cost Study: Determining the Revenues and Expenditures Associated with Instruction, Research, and Service Programs. AIR 1998 Annual Forum Paper.
Rooney, Patrick M.; Borden, Victor M. H.; Thomas, Timothy J.
A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a decade to allocate campus revenues and expenses to academic units, and an instructional effort report/capacity model used to examine total faculty workloads. The study/program was conducted at a large, midwestern, urban public university and provides campus, school, and department-level cost information for teaching, research, and service activities. The study also allocates all levels of overhead (departmental, school, and central administration) to the foregoing activities within each academic unit. Direct and overhead costs can be evaluated separately or together to formulate plans and budgets. The information generated by this model is used with indicators of program quality and accessibility as an integral part of the campus planning and budgeting process. (Contains 26 references.) (CH)
Publication Type: Reports - Research; Speeches/Meeting Papers
Education Level: N/A
Sponsor: Indiana Univ.-Purdue Univ., Indianapolis.
Authoring Institution: N/A