Concepts of costs and cost analysis in higher education are examined, along with how to prepare for a cost study. Specific cost analysis techniques are identified, along with types of data generated and potential problems. In preparing for cost studies, it is important to consider: purpose, types of cost analysis, types of cost, common…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

Papers presented at a working conference on new developments in measuring financial conditions of colleges and universities included the following: "Using Financial Indicators for Public Policy Purposes," by George W. Bonham; "Conceptual Advances in Specifying Financial Indicators: Cash Flows in the Short and Long Run," by Hans…

A workbook for financial self-assessment of small, private colleges is presented, along with information on the field testing stage. Eight small private colleges helped develop the workbook, which is intended to assist trustees, presidents, and business officers evaluate financial strengths and weaknesses of the school. Included is a checklist of…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…