A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question "What formula can be used to determine the quantity of units needed to yield a…

Seeks to increase awareness of the ability of supplemental instruction (SI) programs to generate retained tuition revenue for colleges and universities far beyond the costs of the program. Presents formulas to help prospective and existing SI programs determine the amount of retained revenue SI can generate for individual institutions. (EV)

The benefits of the new Teachers Insurance and Annuity Association graded-benefit method and traditional level-benefit program are compared. Several possible typical situations are analyzed for both plans, showing net yearly incomes projected through retirement and considering tax rates. (MSE)

Introduces a model for estimating the amount of revenue a typical student will bring to an institution of higher education. The model uses event history analysis to analyze the length of time a typical student will remain enrolled, and then uses this estimate in combination with tuition numbers to arrive at revenue estimates. (EV)

Changes in the structure of college and university tuition discounts in the past 15 years are explained, and it is argued that most discussion of discounts are oversimplified. The case of a hypothetical small liberal arts college (data composed from eight colleges) is used to illustrate the decile discount approach to analyzing discounting trends…

Results of a study of local income, expenditure, and employment patterns related to the presence of a British polytechnic institute are explained, potential applications to similar institutions are discussed, and policy implications for both the institution and local and national governments are examined. (MSE)