Course costs consist of direct costs (teaching salaries) added to indirect departmental and indirect college-wide costs. Course receipts are obtained by adding the state allocations per HEGIS discipline multiplied by the number of FTE generated by Student Semester Hours of enrollment in that discipline to a calculated portion of student tuition.…

As an aid to Maryland community colleges, procedures are outlined for approximating and reporting discipline cost data required for internal decision-making and for the statewide coordination of community college planning. A discussion of the development of costing standards, which are based on a cost analysis model developed by the National…