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ERIC Number: EJ877537
Record Type: Journal
Publication Date: 2010
Pages: 6
Abstractor: As Provided
Reference Count: 8
ISSN: ISSN-1556-3847
Quality and Growth Implications of Incremental Costing Models for Distance Education Units
Crawford, C. B.; Gould, Lawrence V.; King, Dennis; Parker, Carl
Online Journal of Distance Learning Administration, v13 n1 Spr 2010
The purpose of this article is to explore quality and growth implications emergent from various incremental costing models applied to distance education units. Prior research relative to costing models and three competing costing models useful in the current distance education environment are discussed. Specifically, the simple costing model, unit costing model, and marginal costing model are critically analyzed relative to their quality and growth implications. Finally, the paper will provide rationale suggesting that the marginal costing model represents the most accurate estimation for profitability of distance learning units. (Contains 1 table and 4 figures.)
State University of West Georgia. 1601 Maple Street, Honors House, Carrollton, GA 30118. Tel: 678-839-5489; Fax: 678-839-0636; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A