With recent research from the Institute for Higher Education Policy showing that college is unaffordable for as many as 70% of working- and middle-class students, concerns about college costs are mounting. The cost of operating an institution of higher education, with very few exceptions, is reflected in the price of attendance that students,…

In recent years, schools have been forced by rising costs and shrinking budgets to stretch their resources further than ever before in order to meet the educational needs of today's students. EPA's ENERGY STAR program helps K-12 schools and districts improve energy efficiency, reduce operating costs and redirect critical resources into the…

Planning comes first, but once a district determines what technologies and programs to implement, the most important task is finding the funds to pay for everything. In an era when funds for education in general are limited, technology-related purchases and related expenditures must be cost-effective. In addition, when budgets are tight, there is…

"Trends in College Spending, 1998-2008: Where does the money come from? Where does it go? What does it buy?" is the third in a series of reports on college and university spending from the Delta Cost Project. The findings presented in this report concentrate on the 1998 to 2008 time period--the last academic year for which spending data are…

The latest installment of the Fordham Institute's "Creating Sound Policy for Digital Learning" series investigates one of the more controversial aspects of digital learning: How much does it cost? In this paper, the Parthenon Group uses interviews with more than fifty vendors and online-schooling experts to estimate today's average…

Funders and program planners want to know: What does it cost to operate a high-quality after-school or summer program? This study answers that question, discovering that there is no "right" number. Cost varies substantially, depending on the characteristics of the participants, the goals of the program, who operates it and where it is located.…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

In the past decade institutions have been troubled with problems of increasing enrollment and increasing expenditures. This study proposes to identify common cost patterns as a guideline in determining approach to full utilization of resources. This research will assist government policy makers to identify institutional educational resource…

An ACE-sponsored task force investigated the impact of federal social and environmental programs on colleges and universities. Major findings are reviewed and implications discussed, such as: (1) the cost of federal regulation, (2) who pays the costs, (3) the right of higher education to special consideration, and (4) how higher education should…

This document supports the Cost Allocation Plan for state costs incurred on behalf of, and in benefit to, the public higher education institutions of Ohio. Tables report a summary of recalled/refunded debt and initial adjustment of Fiscal Year 2005 interest payments for refunded debt. Attached schedules calculate the allocable interest for each…

Data from two studies of evaluation budgeting practices are presented to determine how resources are typically allocated across budget categories in evaluation studies. A common pattern showed these allocations: (1) 61 percent to personnel; (2) 13 to 14 percent to overhead; and (3) 15 percent to all other categories. (Author/LMO)

It is shown that if the hours of operation were extended, and if a set of differential tuition rates were established, with a relatively higher rate for the peak hours as compared to those off-peak, a more intensive use of resources would be achieved. (Author)

Placing the space costs with the operating budget of the college or department enables the administration to see more completely the total cost of the academic program and encourages energy conservation. (Author/MLF)

The costs of owning and operating physical facilities are consuming an increasing share of the budgets of colleges and universities. In the past, academic and operating units of colleges have viewed their space as a free commodity and often used it extravagantly. Space costing is a method of cost accounting the space and operating and maintenance…